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Backup Documents 04/24/2018 Item #16I1 1611 BOARD OF COUNTY COMMISSIONERS MISCELLANEOUS CORRESPONDENCE April 24, 2018 1. MISCELLANEOUS ITEMS TO FILE FOR RECORD WITH ACTION AS DIRECTED: A. DISTRICTS: 1) Cedar Hammock Community Development District: Meeting Agenda 05/15/2017; 10/09/2017; 11/13/2017; Meeting Minutes 05/15/2017; 10/09/2017; 11/13/2017 2) Heritage Bay Community Development District: Meeting Agenda 12/07/2017; 01/19/2018; 02/01/2018 Meeting Minutes 01/04/2018; 01/19/2018; 02/01/2018 3) Naples Heritage Community Development District: Meeting Agenda 01/02/2018; 02/27/2018 Meeting Minutes 01/02/2018; 02/27/2018 4) Immokalee Fire Control& Rescue District: Board of Fire Commissioners 2018 Regular Meeting Schedule 5) Immokalee Water& Sewer District: 2018 Local Governmental Entity Audit Report 6) Winding Cypress Community Development District: Proposed FY18/19 Budget(October 01, 2018 — September 30, 2019) B. OTHER: 1) Collier County Code Enforcement: Code Enforcement Annual Nuisance Abatement Advertised Notice 2) Collier County Housing Authority: Annual Filing Notice 3) Collier County Community Redevelopment Agency: Legal Ad to dispose of CRA Property 1611A 1 Cedar Hammock Community Development District Board of Supervisors Tom Cook,Chairman Bob Koncar,District Manager Gary McClellan,Vice Chairman Justin Faircloth,Assistant District Manager Larry Minamyer,Assistant Secretary Dan Cox,District Counsel Norman Day,Assistant Secretary Sam Marshall,District Engineer Quentin Greeley,Assistant Secretary Regular Meeting Agenda May 15, 2017—3:00 p.m. 1. Roll Call 2. Approval of Agenda 3. Audience Comments 4. Approval of the Minutes of the April 17,2017 Meeting 5. FY 2018 Budget Public Hearing A. Adoption of the Budget for Fiscal Year 2018 (Resolution 2017-4) B. Levy of Non-Ad Valorem Assessments (Resolution 2017-5) 6. Old Business A. Discussion of Road Maintenance Project 7. New Business A. Change Order 1 -for Design Wall Replacement B. Change Order 1A-for Design Wall Replacement C. Loan Quotes 8. Manager's Report A. Field Management Report B. Meeting Schedule for Fiscal Year 2018 9. Attorney's Report 10. Engineer's Report 11. Communication to Master Board 12. Supervisors Request 13. Adjournment THE NEXT REGULAR MEETING IS SCHEDULED FOR OCTOBER 9,2017 at 3:00 P.M. 1611A1 , RESOLUTION 2017-4 A RESOLUTION OF THE CEDAR HAMMOCK 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 WIIEREAS, pursuant to the provisions of Section I 90.008(2)(a), Florida Statutes, the District Manager has submitted to the Board of Supervisors (the"Board' )a proposed budget for the next ensuing budget year along with an explanation and a complete financial plan for each t'tutd of the District, prior to the titieenth(I>tn)day in June,2017;and WHEREAS, at least sixty (.60)days prior to the adoption of the proposed annual budget and any proposed ions-term financial plan or program of the District for-future.operations(the "Proposed Budget) the District did tile 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(2M,), Florida Statutes;and WHEREAS, on March 13. 2017, the Board set Ma) 15. 2017 as the date for a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section I90.008(2)(a)Florida Statutes:and WHEREAS, Section 190.008(2)(a),Florida Statutes requires that,prior to October I °leach year, the District Board by passage of the Annual Appropriation Resolution shall adopt a budget for the ensuing fiscal year and appropriate such stints 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 Ick.). representing the amount of District assessments necessary to provide for payment during the ensuing budget 'ear ut'all properly authorized expenditures to he incurred by the District, including principal and interest of special revenue, capital improvement andior benefit assessment ponds, 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 of Supervisors of the Cedar Hammock Community Development. District funds and determines that the non-ad valorem special assessments it imposes and levies on the parcels of property by this Resolution for the operations of the District and the maintenance of its facilities 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 1611A1 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 of Supervisors may designate the District Manager or other person to eertit} 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 15 September 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 he paid to the Cedar Hammock Community Development District;and WHEREAS. the lax 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 I tniform Collection Methodology for non-ad valorem assessments;and WHEREAS, if the Property Appraises• and the Tax Collector have adopted a different technological procedure for certifing and merging the rolls, then that procedure must be worked out and negoiiate:d with Board approval through the auspices of the District Manager betorre there are any deviations from the provisions of Section 197.302, Fla, Stat.. and Rule I 2D-18, Florida Administrative Code. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF CEDAR HANIM OCK COM MLN!TY DEVELOPMENT DISTRICT; Section 1. The provisions of the whereas clauses are true and correct and ate incorporated herein as dispositive. Section 2. Budget a. That the Board of Supervisors 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 the Proposed Budget subject to amendments made at the public hearing,if any. b. That 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 he revised subsequently as deemed necessary by the District Manager to reflect actual revenues and expenditures for the Fiscal Year 2017 andr'or revised projections for Fiscal Year 2018. c. That 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 Cedar Hammock Conaniunit} Development District for the Fiscal Year Ending September 30, 201tt,as Adopted by the Board of Supervisors on May 15,2017," Sec tint,3. Appropriations 1611A1 That there he,and hereby is appropriated out of the revenues of the Cedar hammock Community' Development District,for the Fiscal Year beginning October I,2017,and ending September 30,'018 the sum of Three hundred sixty six thousand three hundred fifty nine dollars 05366.359 to be raised by the applicable imposition and levy by the Board of non-ad valorem special assessments and otherwise, which sum is deemed by the Board of Supervisors to he necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion: TOTAL.GENERAL FUND S 366,359 DEBT SERVICE FUND $O Total Ali Funds $ 366,359 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 fellows: 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. Board may increase any revenue or income budget account to reflect receipt of any additional unbudgetcd monies and make the corresponding change to appropriations um the unappropriated balance. 1 he District Manager and Treasurer shall have the power within a given fund to authorize the transfer of any une'spended 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 l0%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 firr 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 and Benefit Special Assessment Leta}: Fixed and Referenced and to he Levied by the Board a. That the Fiscal Year 2018 Maintenance and Benefit Special Assessment Levies(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 leve represents the amount of District assessments necessary to provide for payment during the aforementioned budget year ot'all properly authorized expenditures to he incurred by the District, including principal and interest of special revenue,capital improvement ardor benefit assessment bonds. Said assessment levy shall be distributed as fellows: 1611A General Fund 0&M $ [See Assessment Levy Resolution 2017-5 Debt Service Fund $ [See Assessment Levy Resolution 2017-SI b. The designee of the Chair of the Board of Supervisors of the Cedar Hammock Community Development District 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, Fla. Stat.) and applicable rules (Rule 121)-1R, 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 15th day of May,2017. Cedar Hammock Community Development District Tom Cook Chairman Attest: çbQ/U f Bob Koncar Secretary 1611A1 CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT Annual Operating Budget Fiscal Year 2018 Version 5-FINAL BUDGET (ADOPTED 5/15/2017) Prepared by: SEVERN *MCA 16 11A 1 CEDAR HAMMOCK Community Development District Table of Contents Page# OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balances 1-2 Amortization Schedule 3-5 Budget Narrative 6-9 Exhibit A-Allocation of Fund Balances 10 SUPPORTING BUDGET SCHEDULES 2017-2018 Non-Ad Valorem Assessment Summary 11 1611A1 CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT Operating Budget Fiscal Year 2018 16 11A 1 CEDAR HAMMOCK Community Development District General Fund i i Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2018 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU APR- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2016 FY 2017 MARCH-2017 SEPT-2017 FY 2017 FY 2018 REVENUES nterest-Investments $ 3,494 $ 2,017 $ 1,847 $ 170 $ 2,017 $ 2,017 Special Assmnts-Tax Collector 279,650 279,653 273,088 6,565 279,653 379,523 Special Assmnts-Discounts (10,201) (11,186) (10,327) - (10,327) (15,181) I TOTAL REVENUES 272,943 270,484 264,608 6,735 271,343 366,359 EXPENDITURES Administrative ProfServ-Engineering 7,544 15,000 10,693 14,970 25,663 30,000 ProfServ-Legal Services 1,363 2,000 490 1,510 2,000 2,000 ProfServ-Mgmt Consulting Sery 35,146 36,200 14,557 17,573 32,130 37,286 ProfServ-Property Appraiser 4,195 4,195 4,195 - 4,195 5,693 ProfServ-Special Assessment 2,855 2,855 2,855 - 2,855 2,855 ProfServ-Web Site Maintenance - 618 308 310 618 637 Auditing Services 5,000 5,000 5,000 - 5,000 5,000 Postage and Freight 407 765 267 498 765 765 Insurance-General Liability 7,135 7,500 7,235 - 7,235 7,500 Printing and Binding 738 1,000 223 515 738 1,000 Legal Advertising 1,839 1,500 - 1,500 1,500 2,394 Misc-Bank Charges 690 600 347 347 694 700 Misc-Assessmnt Collection Cost 3,291 5,593 5,255 131 5,386 7,590 Misc-Web Hosting 682 232 - 232 232 232 Office Supplies 121 400 - 150 150 400 Annual District Filing Fee 175 175 175 175 175 Total Administrative 71,181 83,633 51,600 37,737 89,337 104,227 Field ProfSery-Field Management 700 1,450 725 725 1,450 1,494 Contracts-Water Mgmt Services 7,200 7,200 3,600 3,600 7,200 7,200 Contracts-Water Quality 2,305 10,910 - - - Utility-Cameras 1,271 1,380 654 660 1,314 1,320 Electricity-Wells 139 - 1,317 1,500 2,817 3,000 Electricity-Aerator 369 - 716 696 1,412 2,000 R&M-General 5,822 - - - - - R&M-Lake 1,423 3,000 3,000 3,000 3,000 R&M-Plant Replacement - 3,015 1,593 1,422 3,015 3,015 Misc-Contingency 1,528 18,071 7,794 10,277 18,071 15,868 Capital Outlay - 24,825 22,875 1,950 24,825 9,945 Capital Outlay-Bulkheads - - - - - 1,500,000 Reserve-Bridges - 15,000 - - - 20,910 Reserve-Bulkheads 28,290 15,000 18,617 14,759 33,376 83,980 Reserve-Lakes 100,465 15,000 442 - 442 15,000 Reserve-Roadways - 72,000 - 194,220 194,220 72,000 Total Field 149,512 186,851 58,333 232,809 291,142 1,738,732 Annual Operating Budget Page 1 Fiscal Year 2018 1611A1 CEDAR HAMMOCK Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2018 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU APR- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2016 FY 2017 MARCH-2017 SEPT-2017 FY 2017 FY 2018 Debt Service Interest Expense - - - - - 23,400 Total Debt Service - - - - - 23,400 TOTAL EXPENDITURES 220,693 270,484 109,933 270,546 380,479 1,866,359 Excess(deficiency)of revenues Over(under)expenditures 52,250 - _ 154,675 (263,811) (109,136) (1,500,000) OTHER FINANCING SOURCES(USES) Loan Proceeds - - - - - 1,500,000 TOTAL OTHER SOURCES(USES) - • - - - 1,500,000 Net change in fund balance 52,250 - 154,675 (263,811) (109,136) - FUND BALANCE,BEGINNING 665,152 717,402 717,402 - 717,402 608,266 FUND BALANCE,ENDING $ 717,402 $ 717,402 $ 872,077 $ (263,811) $ 608,266 $ 608,266 Annual Operating Budget Page 2 Fiscal Year 2018 1611A1 CEDAR HAMMOCK Community Development District Proposed $1,500,000 Loan Date Payment Principal Interest Balance 3/1/2018 1,300.00 - 1,300.00 500,000.00 4/1/2018 2,600.00 - 2,600.00 1,000,000.00 5/1/2018 3,900.00 - 3,900.00 1,500,000.00 6/1/2018 3,900.00 - 3,900.00 1,500,000.00 7/1/2018 3,900.00 - 3,900.00 1,500,000.00 8/1/2018 3,900.00 - 3,900.00 1,500,000.00 9/1/2018 3,900.00 - 3,900.00 1,500,000.00 10/1/2018 3,900.00 - 3,900.00 1,500,000.00 11/1/2018 3,900.00 - 3,900.00 1,500,000.00 12/112018 3,900.00 - _ 3,900.00 1,500,000.00 1/1/2019 3,900.00 - 3,900.00 1,500,000.00 _ 2/112019 3,900.00 - 3,900.00 1,500,000.00 3/1/2019 14,567.35 10,667.35 3,900.00 1,489,332.65 4/1/2019 14,567.35 10,695.09 3,872.26 1,478,637.56 5/1/2019 14,567.35 10,722.89 3,844.46 1,467,914.67 6/1/2019 14,567.35 10,750.77 3,816.58 1,457,163.90 7/1/2019 14,567.35 10,778.72 3,788.63 1,446,385.18 8/1/2019 14,567.35 10,806.75 3,760.60 1,435,578.43 9/1/2019 14,567.35 10,834.85 3,732.50 1,424,743.58 10/1/2019 14,567.35 10,863.02 3,704.33 1,413,880.57 11/1/2019 14,567.35 10,891.26 3,676.09 1,402,989.31 12/1/2019 14,567.35 10,919.58 3,647.77 1,392,069.73 1/1/2020 14,567.35 10,947.97 3,619.38 1,381,121.76 2/1/2020 14,567.35 10,976.43 3,590.92 1,370,145.33 3/1/2020 14,567.35 11,004.97 3,562.38 1,359,140.35 4/1/2020 14,567.35 11,033.59 3,533.76 1,348,106.77 5/1/2020 14,567.35 11,062.27 3,505.08 1,337,044.50 6/1/2020 14,567.35 11,091.03 3,476.32 1,325,953.46 7/1/2020 14,567.35 11,119.87 3,447.48 1,314,833.59 8/1/2020 14,567.35 11,148.78 3,418.57 1,303,684.81 9/1/2020 14,567.35 11,177.77 _ 3,389.58 ' 1,292,507.04 10/1/2020 14,567.35 11,206.83 3,360.52 1,281,300.21 11/1/2020 ' 14,567.35 11,235.97 3,331.38 1,270,064.24 12/1/2020 14,567.35 11,265.18 3,302.17 1,258,799.05 1/1/2021 14,567.35 11,294.47 3,272.88 1,247,504.58 2/1/2021 14,567.35 11,323.84 3,243.51 1,236,180.74 3/1/2021 14,567.35 11,353.28 3,214.07 1,224,827.46 4/1/2021 14,567.35 11,382.80 3,184.55 1,213,444.66 5/1/2021 14,567.35 11,412.39 3,154.96 1,202,032.27 6/1/2021 14,567.35 11,442.07 3,125.28 1,190,590.20 7/1/2021 14,567.35 11,471.82 3,095.53 1,179,118.39 8/1/2021 14,567.35 11,501.64 3,065.71 1,167,616.75 9/1/2021 14,567.35 11,531.55 3,035.80 1,156,085.20 10/1/2021 14,567.35 11,561.53 3,005.82 1,144,523.67 11/1/2021 14,567.35 11,591.59 2,975.76 1,132,932.08 12/1/2021 14,567.35 11,621.73 2,945.62 1,121,310.36 1/1/2022 14,567.35 11,651.94 2,915.41 1,109,658.41 2/1/2022 14,567.35 11,682.24 2,885.11 1,097,976.18 3/1/2022 14,567.35 11,712.61 2,854.74 1,086,26 3.56 4/1/2022 14,567.35 11,743.06 2,824.29 1,074,520.50 5/1/2022 14,567.35 11,773.60 2,793.75 1,062,746.90 6/1/2022 14,567.35 11,804.21 2,763.14 1,050,942.69 7/1/2022 14,567.35 11,834.90 2,732.45 1,039,107.80 8/1/2022 14,567.35 11,865.67 2,701.68 1,027,242.13 IRMSAMMARESALMMADWAnnual Operating Budget . . Fiscal Year 2018 Page 3 16 11A 1 CEDAR HAMMOCK Community Development District Proposed$1,500,000 Loan Date Payment Principal Interest Balance 9/1/2022 14,567.35 11,896.52 2,670.83 1,015,345.61 10/1/2022 14,567.35 11,927.45 2,639.90 1,003,418.15 11/1/2022 14,567.35 11,958.46 2,608.89 991,459.69 12/1/2022 14,567.35 11,989.55 2,577.80 979,470.14 111/2023 14,567.35 12,020.73 2,546.62 967,449.41 2/1/2023 14,567.35 12,051.98 2,515.37 955,397.43 3/1/2023 14,567.35 12,083.32 2,484.03 943,314.11 4/1/2023 14,567.35 12,114.73 2,452.62 931,199.38 5/1/2023 14,567.35 12,146.23 2,421.12 919,053.15 6/1/2023 14,567.35 12,177.81 2,389.54 906,875.33 7/1/2023 14,567.35 12,209.47 2,357.88 894,665.86 8/1/2023 14,567.35 12,241.22 2,326.13 882,424.64 9/1/2023 14,567.35 12,273.05 2,294.30 870,151.59 10/1/2023 14,567.35 12,304.96 2,262.39 857,846.64 11/1/2023 14,567.35 12,336.95 2,230.40 845,509.69 12/1/2023 14,567.35 _ 12,369.02 2,198.33 833,140.67 1/1/2024 14,567.35 12,401.18 2,166.17 820,739.48 2/1/2024 14,567.35 12,433.43 2,133.92 808,306.05 3/1/2024 14,567.35 12,465.75 2,101.60 795,840.30 4/1/2024 14,567.35 12,498.17 2,069.18 783,342.13 5/1/2024 14,567.35 12,530.66 2,036.69 770,811.47 6/1/2024 14,567.35 12,563.24 2,004.11 758,248.23 7/1/2024 14,567.35 12,595.90 1,971.45 745,652.33 8/1/2024 14,567.35 12,628.65 1,938.70 733,023.68 9/1/2024 14,567.35 12,661.49 1,905.86 720,362.19 10/1/2024 14,567.35 12,694.41 1,872.94 707,667.78 11/1/2024 14,567.35 12,727.41 1,839.94 694,940.36 12/1/2024 14,567.35 12,760.51 ' 1,806.84 682,179.86 1(1/2025 14,567.35 12,793.68 1,773.67 669,386.18 2/1/2025 14,567.35 12,826.95 l 1,740.40 656,559.23 3/1/2025 14,567.35 12,860.30 _ 1,707.05 643,698.94 4/1/2025 14,567.35 12,893.73 1,673.62 630,805.20 5/1/2025 14,567.35 12,927.26 1,640.09 617,877.95 ----------------- 6/1/2025 14,567.35 12,960.87 1,606.48 604,917.08 7/1/2025 14,567.35 12,994.57 1,572.78 591,922.51 8/1/2025 14,567.35 13,028.35 1,539.00 578,894.16 9/1/2025 14,567.35 13,062.23 1,505.12 565,831.94 10/1/2025 14,567.35 13,096.19 1,471.16 552,735.75 11/1/2025 14,567.35 13,130.24 1,437.11 539,605.51 12/1/2025 14,567.35 13,164.38 1,402.97 526,441.14 1/1/2026 14,567.35 13,198.60 1,368.75 513,242.53 2/1/2026 14,567.35 13,232.92 1,334.43 500,009.61 3/1/2026 14,567.35 13,267.33 1,300.02 486,742.29 r 4/1/2026 14,567.35 13,301.82 1,265.53 473,440.47 5/1/2026 14,567.35 13,336.40 1,230.95 _ 460,104.06 6/1/2026 14,567.3513,371.08 1,196.27 446,732.98 7/1/2026 14,567.35 13,405.84 _ 1,161.51 433,327.14 8/1/2026 14,567.35 13,440.70 _ 1,126.65 419,886.44 9/1/2026 14,567.35 13,475.65 1,091.70 406,410.80 10/1/2026 14,567.35 13,510.68 1,056.67 392,900.11 11/1/2026 14,567.35 13,545.81 1,021.54 379,354.30 12/1/2026 14,567.35 13,581.03 986.32 365,773.28 1/1/2027 14,567.35 13,616.34 951.01 352,156.94 ------- 2/1/2027 14,567.35 13,651.74 915.61 338,505.19 Annual Operating Budget Fiscal Year 2018 Page 4 1 6 I 1 A 1 CEDAR HAMMOCK Community Development District Proposed$1,500,000 Loan Date Payment _ Principal _ Interest Balance 3/1/20271 14,567.35 13,687.24 880.11 324,817.96 4/112027' 14,567.35 13,722.82 844.53 311,095.13 5/1/2027. 14,567.35 13,758.50 808.85 297,336.63 6/112027, 14,567.35 13,794.27 773.08 283,542.36 7/1/20271 14,567.35 13,830.14 737.21 209,712.22 8/1/2027' 14,567.35 13,866.10 701.25 255,846.12 9/1/2027 14,567.35 13,902.15 665.20 241,943.97 10/1/2027 14,567.35 13,938.30 629.05 228,005.67 11/1/2027 14,567.35 13,974.54 592.81 214,031.14 12/1/2027 14,567.35 14,010.87 556.48 200,020.27 1/1/2028 14,567.35 14,047.30 520.05 185,972.97 2/1/2028 14,567.35 14,083.82 483.53 171,889.15 3/1/2028 14,567.35 14,120.44 446.91 157,768.71 4/1/2028 14,567.35 14,157.15 410.20 143,611.56 5/1/2028 14,567.35 14,193.96 373.39 129,417.60 5/1/2028 14,567.35 14,230.86 336.49 115,186.74 7/1/2028 14,567.35 14,267.86 299.49 100,918.87 8/1/2028 14,567.35 14,304.96 262.39 86,613.91 9/112028 14,567.35 14,342.15 225.20 72,271.76 10/112028 14,567.35 14,379.44 187.91 57,892.31 11/112028 14,567.35 14,416.83 150.52 43 475.48 12/1/2028 14,567.35 14,454.31 113.04 29,021.17 1/1/2029 14,567.35 14,491.89 75.46 14,529.28 2/1/2029 14,567.05 14,529.27 37.78 0.00 Annual Operating Budget Fiscal Year 2018 Page 5 16 11 Cedar Hammock Community Development District General Fund Budget Narrative Fiscal Year 2018 REVENUES: Interest Income The District earns interest on the monthly average collected balance for their operating accounts,money market accounts and certificates of deposits. Special Assessments-Tax Collector The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments-Discounts Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4%of the anticipated Non-Ad Valorem assessments. EXPENDITURES: Administrative: Prof Service-Engineering The District's engineer will be providing general engineering services to the District, i.e., attendance and preparation for monthly board meetings,review invoices,etc. Prof Service-Legal Services The District's legal counsel will be providing general legal services to the District, i.e., attendance&preparation for monthly meetings, review operating&maintenance contracts,etc. Prof Service-Management Consulting Sery 'I'he District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Environmental Services, Inc. These services are further outlined in Exhibit"A"of the Management Agreement. A 3%increase is proposed. Prof Service-Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries,and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include,but not be limited to,those costs associated with personnel,forms,supplies,data processing, computer equipment,postage,and programming. The budget for property appraiser costs was based on 1.5%of gross assessments. Annual Operating Budget Fiscal Year 2018 Page 6 1611A1 Cedar Hammock Community Development District General Fund Budget Narrative Fiscal Year 2018 Prof Service-Special Assessment The District's Collection Agent will be providing financials services which include the collection of prepaid assessments, maintenance of District's assessment roll and levying the annual operating and maintenance assessments. Prof Service—Web Site Maintenance Severn Trent Services maintains the District's email accounts & updates the web site information. A 3%increase is proposed. Auditing Services The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. Postage and Freight Mailing of agenda packages,overnight deliveries,correspondence, etc. Insurance-General Liability The District's General Liability&Public Officials Liability Insurance policy is with The Florida League of Cities, Inc. The Florida League of Cities, Inc. specializes in providing insurance coverage to governmental agencies. Printing&Binding Printing and Binding agenda packages for board meetings, printing of computerized checks. stationary,envelopes etc. Legal Advertising The District is required to advertise various notices for monthly Board meetings,public hearings, etc. in a newspaper of general circulation. Misc-Bank Charges Bank analysis fees that are incurred during the year. Misc-Assessment Collection Costs The District reimburses the 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 budget for collection costs was based on a maximum of 2%of the anticipated assessment collections. Misc—Web Hosting The District incurs expenses to maintain and renew their website domain and email accounts. Annual Operating Budget Fiscal Year 2018 Page 7 1611A1 Cedar Hammock Community Development District General Fund Budget Narrative Fiscal Year 2018 Office Supplies Miscellaneous office supplies required for the preparation of agenda packages. Annual District Filing Fee The District is required to pay an annual fee of$175 to the Dept of Economic Opportunity Div. Field Services: Prof Service—Field Management Severn Trent Services inspects the field and provides an annual report. A 3% increase is proposed. Contracts—Water Mgmt Services Professional services for environmental permit compliance. Currently all fees associated with the renewal of the Water Use Permit. Contracts-Water Quality Professional services in monitoring water quality for reporting to regulatory agencies. Utility—Cameras Comcast provides monitoring services for the District's gate cameras. Electricity-Wells FPL provides electrical services for the District's pumps at the following addresses: • 8684 Cedar Hammock Circle- Well#4 Meter KL35128 • 3639 Cedar Hammock Court—Well#6 Meter ACD4996 Electricity-Aerators FPL provides electrical services for the District's pumps at the following addresses: • 3826 Wax Myrtle Run—Meter ACD4234 • 8892 Cedar Hammock Blvd—Meter ACD4976 • 3766 Buttonwood Way—Meter ACD8387 R&M-Lake Repair and maintenance expenses related to lakes including washout repairs and erosion. R&M—Plant Replacement Replace landscape plantings at pumps. Misc-Contingency Any current year Field expenditure that may not have been provided for in the budget. Annual Operating Budget Fiscal Year 2018 Page 8 16 I1A 1 Cedar Hammock Community Development District General Fund Budget Narrative Fiscal Year 2018 Capital Outlay Capital expenditures for items such as irrigation equipment or other items meeting capital expenditure requirements with a cost of at least$1,000 and a life expectancy of at least 3 years. Reserve-Bridges Funds to be set aside for future bridge expenditures as determined by the BOS. Reserve-Bulkheads Funds to be set aside for future bulkhead expenditures as determined by the BOS. Reserve-Lakes Funds to be set aside for future lake expenditures as determined by the BOS. Reserve-Roadways Funds to be set aside for future roadway expenditures as determined by the BOS. Annual Operating Budget Fiscal Year 2018 Page 9 1611A1 CEDAR HAMMOCK Community Development District General Fund Exhibit"A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance-Fiscal Year 2018 $ 608,266 Net Change in Fund Balance-Fiscal Year 2018 - Reserves-Fiscal Year 2018 Additions 191,890 Total Funds Available(Estimated)-9/30/2018 800,156 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve-First Quarter Operating Capital 43,617 Reserves-Bridges FY 201"-2016 Reserve Funding 103,180 FY 2017 Reserve Funding 15,000 FY 2018 Reserve Funding 20,910 139,090 Reserves-Bulkheads FY 2011 -2016 Reserve Funding 97,692 FY 2017 Reserve Funding (19,376) FY 2018 Reserve Funding 83,980 163,296 Reserves-Lakes FY 2011 -2016 Reserve Funding 14,995 FY 2017 Reserve Funding 14,558 FY 2018 Reserve Funding 15,000 44,553 Reserves-Roadways FY 2011 -2016 Reserve Funding 287,231 FY 2017 Reserve Funding (122,220) FY 2018 Reserve Funding 72,000 237,011 Subtotal 627,567 Total Allocation of Available Funds 627,567 Total Unassigned(undesignated)Cash $ 172,589 Notes (1)Represents approximately 3 months of operating expenditures Annual Operating Budget Fiscal Year 2018 Page 10 16 11A 1 CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT Supporting Budget Schedules Fiscal Year 2018 16 11A 1 CEDAR HAMMOCK Community Development District 2017-2018 Assessment Chart O&M Assessment Percent Product Total Units FY 2018 FY 2017 Change Single Family 65 $ 475.00 $ 350.00 35.7% 2-Story 228 $ 475.00 $ 350.00 35.7% 4-Story 330 $ 475.00 $ 350.00 35.7% Duplex 176 $ 475.00 $ 350.00 35.7% 799 Annual Operating Budget Fiscal Year 2018 Page 11 16 11A 1 RESOLUTION 2017-5 A RESOLUTION LEVYING AND IMPOSING A NON Al) VALOREM MAINTENANCE AND BENEFIT SPECIAL ASSESSMENT FOR THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT FOR FISCAL YEAR 2(118 Preamble WHEREAS,the Cedar Hammock Community Development District owns certain improvements and facilities incurs costs of operation,repairs and maintenance;and WHEREAS,the Board of Supervisors of the Cedar 1-lammoek Community Development District find that the District's total General Fund operation assessment~, taking into consideration other revenue sources during Fiscal Year 2018,will amount to S 379,523 :and WHEREAS, the Board of Supervisors of the Cedar Hammock Community Development District finds the District's Debt Service Fund Assessment during Fiscal Year 2018 will amount to SO;and WHEREAS, the Board of Supervisors of the Cedar Hammock Community Development District finds that the maintenance and benefit non-ad valorem special assessments it levies and imposes by this resolution for operations, repair and maintenance will reimburse the District for certain special and peculiar benefits received by the property subject to the assessment flowing from the operations, repair and maintenance of the systems, facilities and services provided by the District and are apportioned in a manner that is fair and reasonable, in accordance with the applicable assessment methodology;and WHI.'.RF.AS, the District Board understands that this resolution levies the maintenance and benefit assessments for 201 7 and the Chair of the District, or his designee. the District Manager, shall certify a total non-ad valorem assessment roll in a timely manner to the Tax Collector in and for Collier County for collection to include all assessments levied and approved by the District. NOW, THEREFORE, BE iT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT OF COLLIER COUNTY,FLORIDA: Section 1, All the whereas clauses are incorporated herein and are dispositive. Section 2. A special assessment for maintenance as provided for in Section 190.021(3), Florida Statutes, and a special assessment tttr the esercise of the District's powers as provided for in Section 190.021(2), Florida Statutes (hereinafter referred to as Assessments) arc hereby levied on the platted lots within the District. 16 11A 1 Section 3. That the collection and enforcement of the aforesaid Assessments on platted lots shall be by the Tax Collector serving as agent of the State of Florida in Collier County (Tax Collector) and shall he at the same time and in like manner as ad valorem taxes and subject to all ad valorem tax collection and enforcement procedures which attend the use of the official annual tax notice. Section 4. The levy and imposition of the Assessments on platted lots included in the District will he certified as a total amount on the non-ad valorem assessment roll to the Collier County Tax Collector by the designee of the Chair of the Board on compatible medium no later than 15 September 2017,and shall then be collected by the Tax Collector on the tax notice along with other non- ad valorem assessments tiom other local governments and with all applicable property taxes to each platted parcel of property. Section 5. The proceeds therefrom shall be paid to the Cedar Hammock Community Development District. Section 6. The Chair of the Board of the Cedar Hammock Community Development District designates the District Manager to perform the certification duties. Section 7. Be it further resolved,that 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. PASSED AND ADOPTED this 15th day of May, 2017, by the Board of Supervisors of the Cedar l lammock Community Development District,Collier County, Florida. 411 k aind Bob Koncar Tom Cook Secretary Chairman 16 11A 1 1 Table 1 RS5.15 RESERVE STUQY PROPOSEp CHANGES (thousands$) CDD Board Hamra Item Beason 2017 2018._ ...2019 2020 2022 Approve li .-1 75 HP Pumps Rebuild Master $20.5 $21.0 $21.5 $22.1 $22.7 $23.2 •-2 Pump Controls Pep,rir Master $11.6 -3 Pumphouse paint Master $1.5 4 Lanriscapiing Master $3.6 $3.7 $3.9 $3.9 $4.0 $4.1 5 Aerators Ineffective -8 Fountains Master $42.5 2 7 Bulkhead 416;117 Retime $0.0 ----x$288.0 . 8 Bulkhead 8 4+5 Retime $576.0 N"--,- --- $0.0 00+"-1 .0 Rear Gate Camera Eliminate'25 10 paving Buttonwocd Retime $0.0 -----••--), $108.0 11 paving CH Court Retime $0.0 --"i$49.0 12 paving CH Blvd Retime $0.0 __- $252.0 13 sidewalk repair Retime $0.0 )$37.6 • 14 Street Signs Master'27 15 Radar Signs Master'23 -16 Storm Drains repair Retime $0.0 >$44.2 17 Cart Bridges repair Retime Ic2.10/. - II II 1 1611A 1 CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT Loan Summary Bulkhead Repair Project May 1,2017 Loan Terms Valley Dntional Bank Valley National Bank Jefferson Bank Jefferson Bank CenterState Bank CenterState Bank Sveur 10 year 5 year 10 year Syear IO year Loan Amount: $1.9 in Ilion $1.5 million $1.5 million $1.5 million $1.5 million $1.5 million Interest Rate: Fixed Fixed Fixed Fixed Fixed Fixed Current Interest Rate. 3.00% 3.37% 3.40% 3.4%(Si 2.92% 3.12% Prepayment Fee: hnra None None None Yield Premium('7) Yield Premium(7) Monthly Interest and Principal Monthly Interest and Principe. Monthly Interest payment until)Monthly Interest payment nntiH Monthly Interest and Principal Monthly Interest and Principal Repayment: Payments.,as'rd on drawn Payments based on drawn full draw doom.(up l0 12 full draw down(up to 12 Payments based on drawn Payments based on drawn ' a�in unl amount months)then pr.recipe!and months)then principal and amount amount interest payments for 4 years interest payments for 4 years Fees:(I) $19,2-'0 $19,220 $7,500(4) 57,500(4) 53,750(4) 53,750(4) Animal Debt Ser vice $3;3937 $176,901 5402,090 5193,500(6) $323,124 $175,164 Payments:(2) Estimated Assessment c 4111 $220 $524 $242 $417 5217 Increase:(3) aces (1)Hank cost only. Does not include the cost for the District's legal review. (2)Annual debt service payments are based on a total bar amount of$1.5 mm with equal semi-annual payments Other amortization schedules can be negotiated with bank. (3)Estimated increase is subject to change and needs to he verified by the'assessment department prior to final set increase. Increase based from FY 2017 assessment of$350 per unit. (this is not including the proposed$125 assessment increase) (4)Closing cost stated,plus lender a area y fees(noes mated cost given). (5)Interest rate for rst 5 years;Then one me adjustment to Tax-free equivalent rate of the then 5 year 1.n;treasury index plus 3.00%for the remaining 5 years. (6)Annual Debt Service payment subjnet to change based on interest rate change in note S. (7)Yield Premium.If interest rates are higher,no interest penalty.If rates are lower,the di erence in the interest rate for the remaining years will need to be paid. 1611A1 Bridging Solutions,LLC 15863 Secoya Reserve CircleBRIDGING Naples,FL 34110 WV SOLUTIONS Tel.(239)216-1370 rslph a'hridrine-soIution,.e sn ��ti .brid ina-s�lutinns.eon) March 22, 2017 Justin Faircloth, Assistant District Manager Cedar Hammock Community Development District(CDD) c/o Severn Trent Management Services 5911 Country Lakes Dr. Ft. Myers, FL 33905 RE: Change Order Proposal#IA for: Final Design Services for Wall Replacement Cedar Hammock Golf Course Holes#4,#5,#16& #17 Collier County, Florida Dear Mr. Faircloth: Bridging Solutions, LLC appreciates the opportunity to submit this proposal to provide engineering services based on our telephone conversation on March 17, 2017. This proposal provides a scope of services and fee for a change in scope to our current agreement dated December 20, 2016. The scope of services includes preparing design plans for new timber sea walls at golf course holes#4,#5,#16 and#17. 1. SCOPE OF SERVICES 1.1. Perform a follow up inspection of the walls at holes #4 and 5 to update our inspection documentation prepared during past inspections. 1.2. Perform coordination with Garland & Garland to document the preferred materials, means and methods for the proposed timber soldier pile retaining wall. A copy of a sketch of the proposed timber sea wall is attached to this proposal. 1.3. Perform a topographic survey in the vicinity of the walls at holes#4 and#5. Prepare mapping in AutoCAD format that extends the full length of wall and 50 feet on each side of the wall. We propose to have the CDD Board hire Banks Engineering for this work. Develop existing ground cross sections using the AutoCAD surface model at 25 foot intervals along the wall. Establish a horizontal control stationed base line on the drawings with ties to field control for use by the contractor during construction. 1.4. Review the survey sections prepared by Banks Engineering to determine the maximum design height and slope conditions of the design of the proposed timber walls at holes #4, #5, #16 and #17 assuming the new wall would be constructed 3 feet in front of the face of the existing walls. 1.5. Perform structural design calculations for the four(4) walls to determine the minimum depth of embedment for the soldier piles,the sizes of the timber elements and the service load design forces for the proposed auger type dead man anchors.The design criteria will assume a soil friction angle of 30 degrees and a soil density of 110 PCF for the design of the walls. We design bridges to fit your site and budget. 16 11A 1 „ABRIDGING BRIDGING my' SOLUTIONS 1.6. Prepare engineering drawings of the proposed four (4) walls with specifications in the form of notes on the drawings. 1.7. Submit the drawings and specifications to Garland & Garland for pricing of each wall. Provide responses to questions from Garland & Garland. Review the price proposal and attend one CDD Board meeting to review the wall design and pricing. 2. COMPENSATION Bridging Solutions proposes to provide the above described services for a lump sum fee of$28,756. The attached proposal back-up form provides a detailed breakdown of the fee. This fee breakdown will be used to determine monthly progress billing amounts. 3. AGREEMENT TERMS If the above conditions are acceptable this proposal can become contractual by signing and dating below. This change order is subject to the terms and conditions in our current agreement dated December 20,2016. Thank you for your consideration of this proposal. Please contact me at 239-216-1370 if you have any questions. Respectfully, BRIDGING SOLUTIONS,LLC Ralph Verrastro, PE Principal Accepted this day of ri\ ,2017 By: Twp 0 Ca, Signature Printed or Typed title: C�i>� 12tAN. � ��hl�i�� AAtAt-kC1GK CSD 2 We design bridges to fit your site and budget. .184 Q a+..l r *40 • N C "i m C I� X _ an i [ r, _j sii E — ki "v "-- ° 13- 1O _o .� M — �_ _.-� .iF.?,$ S .D aai. .. i. i _._1e ,, _._..._ ...._...--..-.- ___ l • p0 • o000p0 ep 000 _ G p OO .Op' . oaf Op �p p0 Ay --7 — — -- — ,L xoadde w O oo •a co --1 (T1--1- -- X = 1 X cn A 3 Rt 0 C C m v .0 ! = o ! a c of m ACC reillall *0 '114m . . . ) . . . . . . . . . . . . . . . — o ( �� \ \ _ \ _ \ 49 \ _ \ _ a 03 � _ 68 _ _ W. 4 EA � _ _ \ ) ) Fi' � � a 6 } ± !± // _ kE 69 cu o (� 0 o (\ # x 90 , [ / 7ƒ $/ - \ƒƒ} 3 Q // \\ ` - e R 3 ` \ \s ,- ` ) 7$ /\ 2 . E \ R.` - } \ \ 2� �\ « 0 co \ \ ) /� { %/ § \ \ _ \ \ cb /k )/° \ 6 \ ) 6/ e m - - « \ \ \ \ f / { G 3 3 Cl) } Cl) 1 6 1 1 A 1 Im 1 of3 . : ihfstttt4 °A 1640 Benchmark Avenue, Fort Myers, FL 33905 Ph:239-334-6760 Fax:239-334-6553 Website:httpi/pmioffortmyers.com PROPOSAL AND CONTRACT May 10, 2017 To: Cedar Hammock COD C/O Severn Trent Services 5911 Country lakes Drive Fort Myers, Florida 33905 Pavement Maintenance, LLC., hereinafter called the Company, offers to furnish all labor and equipment required for the performance of the following described work in connection with construction of improvements at CEDAR HAMMOCK CDD Description of Work and Price: Item Description Quantity Unit Price Total MILLING & RESURFACING Using a Wirtgen milling machine, grind the existing asphalt to a depth of 1 1/2 inches and dispose of off- site. Inspect, grade, and compact the underlying ba3e-rock to attain proper cross-slope(minimum 1.5%), and the required density for paving. Apply Special MS prime as per industry standards, (.10 gallons per square yard). Using power brooms and blowers, thoroughly clean the primed surface free of the sand screenings, remaining debris, moisture, or vegetation just prior to the paving operation. Import& Install Type S-III asphalt to finished compacted thickness of 1.5" Re-stripe as per the existing layout Cedar Hammock Circle 1.00 LS $115,557.75 Sawgrass Way 1.00 LS $78,662.50 MASTER ASSOCIATION: SG Pool- West 1.00 LS $2,405.55 SAWGRASS Terrace 3 1.00 LS $3,848.88 Terrace 4 1.00 LS $6,575.17 Terrace 5 1.00 LS $6,094.06 Terace 6 1.00 LS $6,252.40 .z v. alt .. 'est' w .. ' �, aj #y : Y. 16 11A 1 1 tifiktfiTE 2of3 ;,PM1 MJLU * ry CH CIRCLE Veranda 1 1.00 LS $4,811.10 Veranda 2 1.00 LS $5,612.95 Terrace 1 1.00 LS $4,811.10 Terrace 2 1.00 LS $2,740.50 TOTAL $238,509.56 Note : Pricing includes Bid Bond & Performance REMOVE & REPLACE CONCRETE CAR STOPS Remove the existing deteriorated Concrete Car Stop and dispose of off-site. Import and install new one sided Concrete Car Stops with new Pins. EA $75.00 Notes:Not responsible for private utilities not located by the respective owner. New asphalt surfaces may scuff under vehicle turns. This is a natural occurrence with flexible pavements,especially under warm ambient temperatures. Scuffing is not harmful to the structural integrity of the driving surface,and should, if it occurs,blend away with time. Although reasonable care will be given, Pavement Maintenance, LLC is not responsible for damage to existing trees or other landscaping resulting from asphalt paving activities. PMI cannot guarantee positive drainage on base courses prepared by others or overlays of existing conditions. PMI will not be responsible for positive drainage in areas with less than 1.5%slope. Pavement Maintenance, LLC will provide a one(1)year warranty on workmanship and materials beginning the final day of the project. This proposal is limited to the items of work referenced above. No other items are included or implied. This proposal becomes part of the contract documents. Unit price above are based on normal working hours and does not include working at night. ( please int.) Exclusions: Permits&Impact Fees Lane Rental Fee in ROW(If Applicable) Testing Survey,Layout,As-Builts Erosion Control ( please int.) Unless a lump sum price is to be paid for the foregoing work and is clearly so stated it is understood and agreed that the quantities referred to above are estimates only and that payment shall be made at the stated unit prices on the actual quantities of work performed by the Company and determined upon completion of the work. 1611A1 itk,,,1 titt4 TEntA 3of3 PM1 If the foregoing meets with your acceptance, kindly sign and return the attached copy of our proposal. Upon its receipt it is understood and the foregoing, including the terms and conditions set forth on the following pages, will constitute the full and complete agreement between us. This proposal expires thirty(30)days from the date hereof, but may be accepted at any later date at the sole option of the Company. ACCEPTED: Respectfully Submitted. (Firm Name) Todd Weber 11aThfk....._ Pavement Maintenance, LLC (Signature) NPH,kaS b. C4A►Rrt114 C c b (Printed Name and Title) M ( 11 Z® t 7 May 10, 2017 (Date) (Date) *1104 Q '-1 42 N C E \ y� N 0 --. —....—_ r- — Ti m c c E y`m ca 25 co v moo° , -- — aa) X 0. gb. c c a) \ — co c X (V o — — - — 6\ I iir c t0 as E ■ II - J 00 t) v o o .4 X I 1 I ,F 49 co 0 — 1_ g co ------ s .••.„,...0416. ...0�f.!.o tr^�1►�:ZJ.0 �U 1 O i■ • iH > oo Do o oaO . o° ° 000• o00 • 1 O )11,1iji t /_. ,L xadde-------, a) to a - ,. to ?‹ 3 — M m I I I 1 I 1 I o 2 > 0 � 0 1 Q c U I W a). 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Florida Avenue Tampa,FL 33612 Phone:anppr813.932.1588 Fax: 813.388.4189 www.reservestudyfl.com Funding Reserve Analysis for Cedar Hammock CDD May 2,2017 F. f +1;1,# ... , .. U Y Tuesday, May 2,2017 Page 1 of 49 Pages 16 11A 1 Funding Reserve Analysis for Cedar Hammock CDD Table of Contents Pages Subject 1 •• Report Cover Sheet 2 •• Table of Contents 3 to 20 •• Reserve Study Summary 21 to 23 •• Reserve Item Summary 24 to 30 •• Reserve Item Listing 31 to 32 •• Present Cost Report 33 •• Cash Flow 34 to 35 •• Assessment Summary 36 to 41 •• Expense Report 42 to 49 •• Expense Summary Tuesday, May 2,2017 Page 2 of 49 Pages 16 11A 1 Florida Reserve Study and Appraisal,Inc. 12407 N. Florida Avenue Tampa, FL 33612 Phone: 813.932.1588 Fax: 813.388.4189 www.reservestudyfl.com May 2, 2017 Cedar Hammock CDD 8660 Cedar Hammock Blvd Naples, FL 34112 Board of Directors, We are pleased to present to Cedar Hammock CDD the requested Reserve Funding study. We believe that you will find the attached study to be thorough and complete. After you have had an opportunity to review the report you may have questions. Please do not hesitate to write or call, we would be pleased to answer any questions you may have. Project Description Cedar Hammock Community Development District("Cedar Hammock CDD or"District")is an independent taxing district created and existing under Chapter 190 of the Florida Statutes. Cedar Hammock CDD commenced operations in November 1999. Cedar Hammock is comprised of 799 units which consist of single family homes and multi family homes. The community started construction in 2000 and home construction was completed in 2004. The CDD consists of 417.32 acres and is located in Naples,Collier County,Florida. Date of Physical Inspection The subject property was physically inspected on April 5 and April 26,2017 by Paul Gallizzi and Steven Swartz. Study Start and Study End This Reserve Study encompasses the 2017-2018 fiscal year plus 30 years. The Study Start Date is October 1,2017 and the study ends on September 30,2048. Governing Documents A review was made of aerials and subdivision plats for the subject property. Depth of Study Full Service Reserve Study with Field Inspection A field inspection was made to verify the existing condition of the various reserve study components,their physical condition,and to verify component quantities. In place testing,laboratory testing,and non-destructive testing of the reserve study Tuesday, May 2,2017 Page 3 of 49 Pages 16 11A 1 Prepared by Florida Reserve Studs'and Appraisal Cedar Hammock CDD Funding Study Summary-Continued components were not performed. Field measurements of component quantities were made to either verify improvement plan take offs or determine directly the quantities of various components. Photographs were taken of the site improvements. Summary of Financial Assumptions The below table contains a partial summary of information provided by Cedar Hammock CDD for the Cedar Hammock CDD funding study. For the purpose of this report,an annual operating budget was set to$0,as this report focuses only on reserve items. Fiscal Calendar Year Begins October 1 Reserve Study by Fiscal Calendar Year Starting October 1, 20/7 Funding Study Length 30 Years Number of Assessment Paying Owners 799 Reserve Balance as of October 1, 20171 $637,286 Annual Inflation Rate 2.50% Tax Rate on Reserve Interest 0.00% Minimum Reserve Account Balance $0 Assessment Change Period 1 Year Annual Operating Budget $0 1 See"Financial Condition of District"in this report. Recommended Payment Schedule The below table contains the recommended schedule of payments for the next six years. The projected life expectancy of the major components and the funding needs of the reserves of the District are based upon the District performing appropriate routine and preventative maintenance for each major component. Failure to perform such maintenance can negatively impact the remaining useful life of the major components and can dramatically increase the funding needs of the reserves of the District. Proposed Assessments Fiscal Owner Total District Proposed Calendar Annual Annual Reserve Year Assessment Assessment Reserve Balance 2017 $303 $241,900 $564,217 2018 $310 $247,948 $686,623 2019 $318 $254,146 $837,475 2020 $326 $260,500 $744,724 2021 $334 $267,012 $782,141 2022 $343 $273,688 $348,749 Tuesday, May 2,2017 Page 4 of 49 Pages 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Summary-Continued *Annual Reserve Payments have been manually modified. Payments have been modified to smooth payments over time. Fiscal Year beginning October I,2017 Reserve Study Assumptions • Cost estimates and financial information are accurate and current. • No unforeseen circumstances will cause a significant reduction of reserves. • Sufficient comprehensive property insurance exists to protect from insurable risks. • The District plans to continue to maintain the existing common areas and amenities. • Reserve payments occur at the end of every calendar month. • Expenses occur throughout the year,as services are provided. Impact of Component Life The projected life expectancy of the major components and the reserve funding needs of the District are closely tied. Performing the appropriate routine maintenance for each major component generally increases the component useful life,effectively moving the component expense into the future which reduces the reserve funding payments of the District. Failure to perform such maintenance can shorten the remaining useful life of the major components,bringing the replacement expense closer to the present which increases the reserve funding payments of the District. Also,some reserves items may have the phrase allowance after it. These reserve items are something that would not be fully replaced at one time,but a small portion may have to be replaced periodically. Inflation Estimate Inflation has been estimated at 2.50 percent over the course of the study. Initial Reserves As of March 31,2017,there was$831,506 set aside for reserves. This number does not include operating reserves. The projected reserve balance on October 1,2017 will be$637,286, which deducts the cost for the roadway project. These numbers were obtained from the District on the official March 2017 balance sheet and the annual budget. October 1,2017 starts the next fiscal year. September 30,2018 marks the end of the fiscal year. Financial Condition of District The pooled method with inflation reserve projections estimate$302.75 per owner per year in fiscal year 2017-2018 and$241,900 in total funding. At the current time,the District is considered to be 33 percent funded. This represents a fairly- funded status. The higher the percent funded,the more likely a District is to avoid a special assessment. The following are general measures to the health of a District based on the percent funding model: Tuesday, May 2,2017 Page 5 of 49 Pages 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Summary-Continued 0-30%funded: poorly funded 30-70%funded: fairly funded 70-100%funded: well funded 100+%funded: very well funded Special Assessments No reserve items will require special assessments if the funding schedule is followed. However, funding less than the suggested amounts will likely result in special assessments or for the replacement of an item to be delayed. Reserve Funding Goal The reserve fund is set to be as close to Fully Funded as possible on an annual basis. Study Method Funding studies may be done in several ways,but we believe that the value of a funding study lies in the details. "Bulk" studies are quick,usually inexpensive,and almost always border on worthless. We believe that meaningful answers to funding studies lie in the details. This approach is pragmatic,and allows human judgment and experience to enter into the equation. Unless noted otherwise,the present cost of every reserve item in this report has been estimated using the "National Construction Estimator",a nationally recognized standard,and modified by an area cost adjustment factor.Where possible,known costs have been used. In addition,every reserve item has been given an estimated remaining useful life,an estimated useful life when new,and has been cast into the future to determine the inflated cost. Equal annual payments are calculated for each reserve item based upon a payment starting year and a payment ending year using the end of period payment method. Interest earned on accumulated reserve funds and taxes on the reserve interest are also calculated. Initial reserve funds are consumed as expenses occur until fully depleted,reducing annual reserve payments to a minimum. As you review this report,we are certain that you will appreciate the level of detail provided,allowing you to review each reserve item in detail. Tuesday, May 2, 2017 Page 6 of 49 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Summary-Continued Summary of Findings We have estimated future projected expenses for Cedar Hammock CDD based upon preservation of existing improvements. The attached funding study is limited in scope to those expense items listed in the attached "Cedar Hammock CDD Reserve Study Expense Items". Expense items which have an expected life of more than 30 Years are not included in this reserve study unless payment for these long lived items overlaps the 30 Years reserve study envelope. Of primary concern is the preservation of a positive funding balance with funds sufficient to meet projected expenses throughout the study life. Based upon the attached funding study,it is our professional opinion that owner monthly fees as shown in the attached "Cedar Hammock CDD Assessment Summary" will realize this goal. Some reserve items in the"Revenue Summary Table" may not contain payments. In this analysis the initial reserves were used to make annual payments for expense items in their order of occurrence until the initial reserve was consumed. As a result reserve items without payments may be expected,particularly in the first few years of the funding study. Reserve items that have been paid with initial reserve funds are identified with a[FP]in the Expense Items Sheets. An item marked(PR] is partially paid with initial reserve funds. Cedar Hammock CDD represents and warrants that the information provided to us,including but not limited to that information contained in the attached Reserve Study Information Summary,that the maintenance records are complete and accurate,and that we may rely upon such information and documents without further verification or corroboration.Where the age of a particular Reserve Item(as listed in the Reserve Study)is unknown,Cedar Hammock CDD shall provide to us Cedar Hammock CDD's best-estimated age of that item. If Cedar Hammock CDD is unable to provide and estimate of a Reserve Item's age,we shall make our own estimate of age of the Reserve Item. The Reserve Study is created for the District's use,and is a reflection of information provided to us. This information is not for the purpose of performing an audit,historical records,quality or forensic analyses. Any on site inspection is not considered to be a project audit or quality inspection. The actual or projected total presented in the reserve study is based upon information provided and was not audited. Percent Funded Many reserve studies use the concept of"Percent Funded" to measure the reserve account balance against a theoretically perfect value. Percent Funded is often used as a measure of the "Financial Health" of a District. The assumption is,the higher the percentage,the greater the"Financial Health". We believe the basic premise of"Fully Funded"is sound,but we also believe that the validity of the Fully Funded value must be used with caution. To answer the question,some understanding of Percent Funded is required. Fully Funded is the sum of the depreciation of all the components by year. To get the Percent Funded,divide the year end reserve balance by the Fully Funded value and multiply by 100 to get a percentage. The concept of Fully Funded is useful when the reserve study is comprehensive,but misleading when the reserve study is superficial or constrained. As a result,we recommend that the statement"Percent Funded" be used with caution. Tuesday, May 2,2017 Page 7 of 49 Pages 1611A Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Summary-Continued Keeping Your Reserve Study Current We believe that funding studies are an essential part of property management.People and property are constantly changing and evolving.As a result,the useful life of a funding study is at best a few years, and certainly not more than five years.This reserve study should be updated: • At least once every few years • At changes in the number of assessment paying owners • Before starting new improvements • Before making changes to the property • After a flood or fire • After the change of ownership or management • After Annexation or Incorporation Items Beyond the Scope of this Report • Building or land appraisals for any purpose. • State or local zoning ordinance violations. • Building code violations. • Soils conditions,soils contamination or geological stability of site. • Engineering analysis or structural stability of site. • Air quality,asbestos,electromagnetic radiation,formaldehyde,lead,mercury,radon,water quality or other environmental hazards. • Invasions by pests,termites and any or all other destroying organisms,insects,birds,bats or animals to buildings or site. This study is not a pest inspection. • Adequacy or efficiency of any system or component on site. • Specifically excluded reserve items. • Septic systems and septic tanks. • Buried or concealed portions of swimming pools,pool liners,Jacuzzis and spas or similar items. • Items concealed by signs,carpets or other things are also excluded from this study. • Missing or omitted information supplied by the Cedar Hammock CDD for the purposes of reserve study preparation. • Hidden improvements such as sewer lines,water lines,irrigation lines or other buried or concealed items. Stormwater Drainage Notes Cedar Hammock CDD has a large land area of 417.32 acres comprised of 799 units. The drainage for the community is comprised of inlets,drainage pipes,and retention ponds. The ponds have been constructed to engineering standards that include proper slopes and shore line stabilization which includes erosion protection and approved backfill materials such as soils with a high clay content covered within 2 inches of sand. Tuesday, May 2,2017 Page 8 of 49 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Sununary-Continued The entire residential area including all roads and open areas have a complete drainage system. Overall,there are 85 curb inlets,45 grate inlets, 8 manholes,5 control structures,50 flared end sections,and 3 mitered end sections. Additionally,there is 12,567 feet of reinforced concrete piping ranging in size from an 15 inch diameter to a 42 inch diameter. Cedar Hammock Storm Water Pipes Concrete: Diameter Length Cost/LF Amount 15" 1722' 48.00 $ 82,656 18" 4132' 60.00 $247,920 24" 3750' 84.00 S315,000 30" 1560' 108.00 5168,480 36" 759' 132.00 $1.00,188 42" 630' 156.00 $ 98,280 Other Drainage: Curb Inlets 85 @3500= $297,500 Grate Inlets 45 @3000= $135,000 Manholes 8@2650= $ 21,200 Mitered End Sections 3 @1800= $ 5,400 Flared End Sections 50@ 1800= $ 90,000 Grand Total $1,561,624 In general, the drainage system including drainage structures and drainage pipes have a long lifespan. These improvements,however,may encounter problems from natural causes such as settlement or tree roots and man made causes such as excavations or poor original design or poor construction. It has therefore been deemed necessary to set up a reserve for repair and replacement of the District-owned drainage improvements. For the purpose of this reserve study,it is our opinion that 2.5 percent of the original system cost should he set aside for reserves over a 5 year period, which would result in a reserve over that time of $39,000. These reserves can also be used for deferred maintenance of the storm drainage system,as some minor problems may occur at various times. The amounts shown in this reserve study should be analyzed and adjusted in future reserve studies based upon actual District expenditures for such items. Tuesday, May 2, 2017 Page 9 of 49 Pages 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Summary-Continued Bulkhead Notes Cedar Hammock has used bulkheads to stabilize their pond banks and golf course islands in some areas. The bulkheads are wooden timbers,as low as 4 feet in height and up to 10 feet in height. The District has planned for replacement of the bulkheads on holes 16 and 17 for$280,000 in 2018. The remaining bulkheads are considered to be in better condition and there estimated replacement is estimated to be in about 5 years. The bulkheads have an expected lifespan of 25 years when new. Proper maintenance of the bulkheads is essential in achieving its expected life. Proper maintenance includes routine power washing and applying a wood sealant on the bulkheads. Golf Course Bridge Notes There are 8 golf cart bridge which cross a lake or wetlands area through the community. The bridges are approximately 18 years old and appear to be in average condition. Overall,there are 13,870 SF of golf cart bridges. The deck boards on the bridges have been preserved by running some pieces of wood along the length of the bridge to act as a guide path. This has cut down the wear on the deck boards and extended their lifespan. We have estimated the replacement cost of the bridges to be$60 per square foot,which would result in a total cost of$832,200. The bridges should have a remaining life of approximately 10-12 years. Irrigation Notes The community has a development wide irrigation system that irrigates all common areas and all individual homes. The irrigation system is complex and effective. The CDD is not responsible for golf course irrigation. Irrigation water is pumped from the irregularly shaped lake located north of the recreation complex in the northwest portion of the development. In addition,there are 18 other small lakes or ponds in the community. The ponds are interconnected to each other and overall water levels remain constant among them. The lakes and ponds are an integral part of the community's storm water management system and receive storm water from the community. Water levels are maintained by storm water. The lakes and ponds collectively are a reservoir for the irrigation system. The pumping station for the irrigation system is located immediately west of the recreation area. The pumping station consists of five 75 HP pumps and Flowtronex control panels. The station also includes chemical tanks with metering and a pump which is used to add fertilizer and pesticides to the irrigation water. There are a total of approximately 5 controllers and 40 zones. Irrigation piping throughout the development is sized for its water volume requirements. Piping near the pump station is 8" PVC. Where the piping branches,the pipe size is reduced to 6",then 4". The underground piping is in good condition and has an indefinite life. Tuesday, May 2,2017 Page 10 of 49 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock COD Funding Study Summary-Continued The main pumping stations and its components are adequately maintained and are reported to be in good condition. Each year,one of the 75 HP pumps is rebuilt at a cost of about$20,000. The wiring for the system is also reported to be in good condition. Valves are replaced as necessary. Landscaping Notes In general,landscaping of shrubs has about an 8-year life. However,certain areas and shrubs and grass may need to be replaced at different times due to varying conditions,such as proper accessibility to irrigation,original design,precise location,and the weather. It is not likely that multiple areas will need to be replaced at the exact same time. The landscaping is mature and well-maintained. As a result,we think that a partial replacement would be more appropriate. The estimated replacement cost of a yearly partial landscape replacement is$3,500. This number can be adjusted in future reserve planning if necessary. Paving Notes Asphalt paved roads have a varying expected life from approximately 15 years to 30 years. It is typical to assume an expected life of 20 years in the District. As roads age, this physical condition can be evaluated and the expected remaining life of the roads can be re-evaluated. Small road repairs can be handled from the operating budget. Cedar Hammock CDD has roads in various conditions. The District has taken a segmented approach to replacing roads. Wax Myrtle Run and Cordgrass Way were resurfaced a few years ago. Cedar Hammock Circle and part of Sawgrass Way will be resurfaced in the next month and the work will be complete before the next fiscal year. We project the remaining roads will he resurfaced in the following schedule: Sawgrass Way and Buttonwood Circle in 2018-2019,Cedar Hammock Ct in 2019-2020,and Cedar Hammock Blvd in 2020-2021. Pond Banks Notes Drainage ponds require routine and non-routine maintenance.Routine maintenance includes mowing debris removal and catch basin cleaning. Mowing on a regular basis enhances the aesthetics of the area as well as helping to prevent erosion.Proper mowing of the banks helps the ground cover maintain a healthy root system,which minimizes erosion.Trash,debris,and litter removal reduces obstructions to inlets and outlets allow the storm water system to function as designed.Cleaning catch basins is also considered routine maintenance.For the purpose of this reserve study,the cost of routine maintenance is not a reserve item. Non-routine maintenance is a reserve item.Non-routine maintenance includes bank erosion and stabilization,sediment removal,and structural repairs and replacement.From time to time,some of these ponds may encounter erosion of their banks and require repairs. All ponds react differently due to original construction,slope of the bank,soil or environmental conditions,and other factors. Tuesday, May 2,2017 Page 11 of 49 Pages 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Summary-Continued In Cedar Hammock,there are 19 retention ponds for stormwater drainage. These ponds are estimated to have 44,133 linear feet of shoreline area and 73.6 acres of total area. During the site inspection,we observed most shorelines in good condition and a few spots of minor erosion. It is not likely that all of the shoreline area will erode and need to be replaced. We have estimated that approximately 5 percent of the shoreline will erode and need refurbishment over a 5 year period. An erosion control reserve for repair of ponds is necessary for the proper upkeep in the District.This number can be adjusted in future reserve planning if necessary. Sidewalk Notes Most of the sidewalk has an indefinite life. However,certain small sections may need maintenance or to be replaced due to problems such as tree roots uprooting the sidewalk. It is our estimate that 5 percent of the cost new of the sidewalk be set aside over a 5-year period to reserve for these repairs. There is approximately 136,100 SF of sidewalk on the District grounds. The estimated replacement cost new is approximately$680,500, which would result in a sidewalk repair reserve of$34,000 over a 5-year period. Statement of Qualifications Paul Gallizzi and Steven Swartz are professionals in the business of preparing reserve studies and insurance appraisals for community associations. We have provided detailed analysis of over 300,000 apartment,villa,townhome,and condominium units. We have prepared insurance appraisals and reserve studies for all types of community associations including high rise condominiums,mid- rise condominiums,garden-style condominiums,townhouse developments,single family homeowners associations,etc. We both hold engineering degrees from fully accredited universities. Paul Gallizzi is a State Certified General Real Estate Appraiser License Number RZ 110 and a State Certified General Contractor License Number CGC 019465. Steven Swartz is a designated Reserve Specialist, RS No.214,from the Community Associations Institute as well as a State Certified General Real Estate Appraiser License Number RZ 3479. Conflict of Interest As the preparers of this reserve study,we certify that we do not have any vested interests,financial interests,or other interests that would cause a conflict of interest in the preparation of this reserve study. We would like to thank Cedar Hammock CDD for the opportunity to be of service in the preparation of the attached Funding Study. Again,please feel free to write or call at our letterhead address, if you have any questions. Tuesday, May 2,2017 Page 12 of 49 Pages 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Summary-Continued Prepared by: •Paul Gallizzi Steven M. Swartz, RS Enclosures: 7 Pages of Photographs Attached Tuesday, May 2,2017 Page 13 of 49 Pages 1611A1 Prepared by Florida Resen'e Study and Appraisal Ceder Hanrrrwck CDD Funding study Srtnrnrar ,..d....„.,,,„„,1,,,,r,i,:,0.7-74'-'101,ti.,...,,'sar.r•.,,',.7.-,i',.,:'.,',!::::,:f.-Continued ak 3 ga + x ;i x,T.- '',,;•;; %:„. mo, t,istc,,,,,,7,,. , ,. .4..„• . , ,.. ,,i, „,..,.?„...,..,„. , 3 a..�, ; 1, gs' r r 1 - as ,,,!.......„., sz r s Pier Pier f i : - ' y' ' O ,SSV a Carl Bridge Hole 4 Cart Bridge I tole 4 # ^fire ;�SR � .�� sz :w:* 44 'ffli *.i w� _ - ' � ktl ;� � :, k }„ ST , . t. Cart Bridge Hole 5 Cart Bridge Hole 10 Tuesday, May 2,2017 Page 14 of 49 Pages 1611A 1 Prepared by Florida Reserve Study and Appraisal ,',,,,":,,„.;.,,,';,,j4-,1,;-'‘,,.;:,,„„^:',:--i,;„,,,-,--o--,, ,(4,„1,...'„':„::,,,},,,1,1,1,:'•',;t,".';‘t,,4i:,,,it,;..t7;s,' Cedar Hammock CDD Funding Study$fatunaty-Continued ik @ _ * „rw , r y� 5 44, _ 6,. ., .�,. -4-: ”-', O't4 N �` � 410. lot cal Bridge Hole 18 Irrigation Pumphouse -14 ttil Alk ow ... • AA .1,1,..i., , , , _,,, ., n � ., ....„„„ .. „s .. r Irrigation Pumps In'igation Comm,Panel • icor- % y • f i d "im; I'';'' ",-;::',":•"•,,.;-''s"* .`-',IS,” a Irrigation well Landscaping Tuesday, May 2,2017 Page 15 of 49 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hanmwck CDU Funding Study Sunm:oy-Continued 4 L 8)3 . \„sk i� ,.,�jA4"7.1t. d6 . "w- - - :is "' ' .. __.' fl., zb. t....,;,-;,:•,,,„,',a . Main Entrance FMain Entrance Barrier Arm '� '�r v*,,,,'' "-,YS@ ."� +r vf arzi 3 A 'r'' �' ---4,,, *' "`', n ''4,fit' 'fix 1 ` x „, ,,,'�� - , .. Main Entrance Camera System Main Entrance Beam Scanner o-.2 i' Et'uc"'i ----71‘..t ,s&.-. ' f ‘- --. '-- ' ' ‘--- - �: . .' e Pond Fountain�r , +s., '' 3$mey�~, s Yx, GIIVAC Tuesday, May 2,2017 Page 16 of 49 Pages 16h Al Prepared by Florida Reserve Study and Appraisal Cerinr Hnrmm�rk CDD Funding Study Sunzn:ary-Continued * e Nt b'- '''-«;:-.,:%::''.4. 4.44%."'t, ,p's `, °` i ce 1 t at� t x k ' � • .a. , ''� ;‘,,s,,-.7:;'''... `''' Ss Zoe � 5,-•,-‘•‘-‘,-,1,--,,,,,,,e.,* s + -` �t a 3 s1r d L � So- a ��'�"� .-;',"•,,-,,..--",-",',",-,,-.."-,',..',••,;.,,,-3,'' �� v`". '^ '-'•.-..---,,Y.",;••.-',,,<''''.',A iz es."•' - Typical Pond Bulkhead Hole 16 ' ,';''1',' . . wr n'u .� ,*k • e" �,.. .� e. ;,., .'�• �fi�: �SS m � '`z � s1' ;,.r ,,Q °S s ia .. 4S -, y. i-r > a _3� C , Bulkhead Hole 17r . e Bulkhead Hole 4 ,,.ted_. ` > "> x. teat„ ,• � "n' aw M� 3 An fir,4p��,`� � k °''d,,3 t rN _ 8 Rh, A. Bulkhead Hole 5 Rear Entrance Tuesday, May 2,2017 Page 17 of 49 Pages I 1611A1 Prepared by Florida Reserve Study and Appraisal Cela epared by CDD Funding Studs Sutrunary-Cantinuerl ? t a g k fi3 Rear Entrance Rear Entrance Beam Scanner k q A , „.„:-,,,,,,,,,-, ,41,,,,,-,,,,,,,, - .„,,,, ., , -,,, ,,,,,,,,..4 .z....—,%.%&4E" ,,u' ,.. h s e �r_�,..✓ xse'£ 3 ..a `2.w..n,,z .,uwm w. Rear Entrance Security System Rear Entrance Entry Monument • I 2,:e7.4C<44'17::-'f'Z'a �va Y,,Y ';1';6,..4.--,. ,ift ds?C . : sit„ Rear Entrance Aluminum Fencing Stonnwater Drainage Mitered End Section Tuesday, May 2, 2017 Page 18 of 49 Pages 16 11x 1 Prepared by Florida Reserve Study and Appraisal CedarHammack CD Funding Study Sunuruzrt,-Continued P ` .Ewr y ca'� H i,1�; t " a^, 1 �� i�a.,:' M' ,� .%-,',41„,::;1,,,,,r ,.:''''' '''''''''''''-''t.''''.-14,:rii'l.&/;,-;''',1::,tt,',41,-'--'‘.. <:,..''‘,1a'7'. LL:12-4".' "1"tit,A. ',>.' , Stormwater Drainage Curb Inlet Paving,Cedar Hummock Circle of �M I �.: K,., t 'r��e 'P a *i ts awr+ . . `�:. S'� .. ,?. Paving,Sawgrass Way Paving,Wax Myrtle Run • IA F grs".. VV't. * '' �y s‘,,,,i`)4r1lrl,,i-44, 'r4.4,, ,,ra"r4ii\i'd. ',,,,,,,,N,,Ile iri„A-1,0 Aik*,",P104 tea; i � a r� A' a ,.,s ' . Paving,Cordgrass Way Paving,Buttonwood Way Tuesday, May 2,2017 Page 19 of 49 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal ''.(4.- Cedar!lamina(' CDD Faending Study Seo unary-Continued ltd s. 3,, �: Paving,Cedar Hammock Ct Paving,Cedar Hammock Blvd �'i' - zc s. a z + '#' r 1 k Sidewals Street Signs -, *. ,:41,.. *,--- - 1- - _4 W r _y . A 9P C w . Radar Sign Tuesday, May 2,2017 Page 20 of 49 Pages 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Reserve Study Expense Item Summary Current Expected First Estimated Repeating Reserve Items Cost When Life When Replacement Remaining Life Item? New New Cost Grounds Pier Deck Boards and $14,625 13 Years 15 Years $20,746 Yes Railings Pier Frame and Pilings $9,750 28 Years 30 Years $20,116 Yes Pier Repair Allowance $1,625 6 Years 8 Years $1,935 Yes Cart Bridges Deck Boards $485,450 I 1 Years 30 Years $655,084 Yes Cart Bridges Frame and $346.750 I 1 Yetus 30 Years $467,917 Yes Pilings Cart Bridges Repair Allowance $41.610 3 Years 5 Years $45,981 Yes Irrigation and Pumps 75 HP Pumps Yearly Rebuild $20,000 0 Year I Years $20,506 Yes Irrigation System $40,000 8 Years 25 Years $50,081 Yes Modernization and Repairs Flowtronex Packaged Pump System Centrals $10,000 5 Years 10 Years $11,617 Yes Repair Well Pumps Phase 1 $12,000 2 Years 8 Years $12,934 Yes Well Pumps Phase 2 $12,000 6 Years 8 Years $14,292 Yes Pumphouse Tile Roof $9,920 11 Years 30 Years $13.386 Yes Pumphouse Metal Roof $1,365 I 1 Years 30 Years $1,842 Yes Pumphouse Exterior Paint $1,340 3 Years 6 Years $1.481 Yes Landscaping Landscaping Yearly Refurbishment $3,500 0 Year 1 Years $3,589 Ycs Main Entrance Barrier Arias and Operators $12,000 2 Years 15 Years $12,934 Yes Entry Monuments Refurbishment $12.000 15 Years 20 Years $17,894 Yes Guardhouse Security Camera System $6,000 2 Years 10 Years $6,467 Yes Guardhouse Tile Roof $20,232 11 Years 30 Years $27,302 Yes BA1 Beam Scanner $7,000 10 Years 15 Years $9,213 Yes Guardhouse Exterior Paint $2,720 6 Years 8 Years $3,240 Yes Guardhouse Interior Paint $1,330 6 Years 8 Years $1,584 Yes Guardhouse HVAC 2.0 Tons $3,000 0 Years 12 Years $3,076 Yes Ponds Tuesday, May 2,2017 Page 21 of 49 Pages 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Expense Item Summary-Continued Current Expected First Estimated Repeating Reserve Items Cost When Life When Replacement Remaining Life Item? New New Cost Aerators $12,000 8 Years 10 Years $15,024 Yes Pond Fountains Large Replacement $37,500 4 Years 10 Years $42,488 Yes Pond Banks Erosion Control $110,300 4 Years 5 Years $124,970 Yes Bulkhead Replacement Holes 16 and 17 $280,000 0 Years 25 Years $287,081 Yes Bulkhead Replacement Holes 4 and 5 $576,000 5 Years 25 Years $669,112 Yes Rear Entrance Barrier Arms and Operators $4,000 2 Years 15 Years $4,311 Yes Gate Operators Original $8,000 0 Years 15 Years $8,202 Yes Gate Operators Replaced $8,000 13 Years 15 Years $11,348 Yes Gates $14,000 6 Years 25 Years $16,674 Yes BAI Beam Scanner $7,000 5 Years 15 Years $8,132 Yes Rear Entrance Security Camera System $6,000 8 Years 10 Years $7,512 Yes Entry Monument Refurbishment $4,000 8 Years 20 Years $5,008 Yes Aluminum Fence 4' $13,860 6 Years 25 Years $16,508 Yes Stormwater Drainage Stormwater Drainage Repair Allowance $39,000 4 Years 5 Years $44,187 Yes Streets and Sidewalks Paving 1.5 Inch Mill and Overlay CH Cir and $206,658 20 Years 20 Years $349,156 Yes Sawgrass Paving 1.5 Inch Mill and Overlay Wax Myrtle and $91,354 17 Years 20 Years $143,204 Yes Corclgrass Paving 1.5 Inch Mill and Overlay Sawgrass and $102,377 I Years 20 Year $107,620 Yes B uttonwood Paving 1.5 Inch Mill and Overlay CH Ct $45,792 2 Years 20 Years $49,355 Yes Paving 1.5 Inch Mill and Overlay CH Blvd $227.880 3 Years 20 Years $251,820 Yes Pavers on Cedar Hammock Blvd $73,500 1 I Years 30 Years $99,184 Yes Sidewalk Repair Allowance $34,000 3 Years 5 Years $37,572 Yes Tuesday, May 2,2017 Page 22 of 49 Pages 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Expense Item Summary-Continued Current Expected First Estimated Repeating Reserve Items Cost When Life When Replacement Remaining Life Item? New New Cost Street Signs $15,300 10 Years 25 Years $20,137 Yes Radar Signs $12,000 6 Years 12 Years $14,292 Yes Months Remaining in Fiscal Calendar Year 2017:12 Expected annual inflation:2.50% Interest earned on reserve funds:1.00% Initial Reserve:$637,2,16 Tuesday, May 2,2017 Page 23 of 49 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Reserve Study Expense Item Listing Expected Current Estimated Life Fiscal Estimated Reserve Items Unit Cost No Units Cost When Remaining Calendar When Future Cost New Life Year New Grounds Pier Deck 13 Years 2030 $20,746 Boards and $45.00/sf 325 sf $ 14,62.5 15 Years 2045 $30,174 Railings 15 Years 2060 $43,886 Pier Frame and 28 Years 2045 $20,116 Pilings $30.00/sf 325 sf $9,750 30 Years 30 Years 2075 $42,552 6 Years 2023 $ 1,935 Pier Repair 2031 $2,363 Allowance $5.00/sf 325 sf $ 1,625 8 Years 8 Years 2039 $2,886 2047 $3,524 Cart Bridges II Years 2028 $655,084 Deck Boards $35.00/sf 13870 sf $485,450 30 Years 30 Years 2058 $ 1,385,732 Cart Bridges 11 Years 2028 $467,917 Frame and $25.00/sf 13870 sf $346,750 30 Years Pilings 30 Years 2058 $989,809 3 Years 2020 $45,981 2025 $52,097 Cart Bridges 2030 $59,026 Repair $3.00/sf 13870 sf $41,610 5 Years 2035 $66,876 Allowance 5 Years 2040 $75,771 2045 $85,849 2050 $97,267 Irrigation and Pumps 0 Years 2017 $20,506 2018 $21,024 2019 $21,556 2020 $22,101 2021 $22,660 75 HP Pumps S 20,000 ea 1 $20,000 1 Year 2022 $23,233 Yearly Rebuild 1 Years 2023 $23,821 2024 $24,423 2025 $25,041 2026 $25,674 2027 $26,323 Tuesday, May 2, 2017 Page 24 of 49 Pages 16 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Reserve Study Expense Item Listing-Continued Expected Current Estimated Life Fiscal Estimated Reserve Items Unit Cost No Units Cost When Remaining Calendar When Future Cost New Life Year New 2028 $26,989 2029 $27,671 2030 $28,371 2031 $29,088 2032 $29,824 2033 $30,578 2034 $31,352 2035 $32,144 2036 $32,957 75 HP Pumps 2037 $33,791 $20,000 ea 1 $20,000 1 Years I Year Yearly Rebuild 2038 $34,645 2039 $35,521 2040 $36,420 2041 $37,341 2042 $38,285 2043 $39,253 2044 $40,246 2045 $41,263 2046 $42,307 2047 $43,377 Irrigation System 8 Years 2025 $50,081 Modernization $40,000/total I total $40,000 25 Years and Repairs 25 Years 2050 $93,503 Flowtronex 5 Years 2022 $ 11,617 Packaged Pump 2032 $14,912 System Controls $ 10,000 ea 1 $ 10,000 10 Years 10 Years 2042 $ 19,142 Repair 2052 $24,573 2 Years 2019 $ 12,934 2027 $ 15,794 Well Pumps Phase 1 $6,000 ea 2 $12,000 8 Years 2035 $ 19,287 8 Years 2043 $23,552 2051 $28,760 Well Pumps 6 Years 2023 $ 14,292 Phase 2 $6,000 ea 2 $ 12,000 8 Years 8 Years 2031 $ 17,453 Tuesday, May 2,2017 Page 25 of 49 Pages 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Reserve Study Expense Item Listing-Continued Expected Current Estimated Fiscal Life Estimated Reserve Items Unit Cost No Units Cost When Remaining Calendar When Future Cost New Life Year New Well Pumps 2039 $21,313 Phase 2 $6,000 ea 2 $12,000 8 Years 8 Years 2047 $26,026 Pumphouse Tile 11 Years 2028 $ 13,386 Roof $ 10.00/sf 992 sf $9,920 30 Years 30 Years 2058 $28,317 Pumphouse 11 Years 2028 S 1,842 Metal Roof $7.00/sf 195 sf $ 1,365 30 Years 30 Years 2058 S 3,896 3 Years 2020 S 1,481 2026 $1,720 Pumphouse 2032 $1,998 $ 1.00/ ft 1340 ft S 1,340 6 Years Exterior Paint 6 Years 2038 $2,321 2044 $2,696 2050 $3,132 Landscaping 0 Years 2017 $3,589 2018 $3,679 2019 $3,772 2020 $3,868 2021 $3,966 2022 $4,066 2023 $4,169 2024 $4,274 2025 $4,382 Landscaping 2026 $4,493 Yearly $3,500/total 1 total $3,500 1 Year Refurbishment 1 Years 2027 $4,607 2028 $4,723 2029 S 4,842 2030 S 4,965 2031 S 5,090 2032 S 5,219 2033 $5,351 2034 $5,487 2035 $5,625 2036 $5,768 Tuesday, May 2,2017 Page 26 of 49 Pages 16 11A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Reserve Study Expense Item Listing-Continued Expected Current Estimated Fiscal Life Estimated Reserve Items Unit Cost No Units Cost When Remaining When Calendar Future Cost New Life New Year 2037 $5,913 2038 $6,063 2039 $6,216 2040 $6,373 Landscaping 2041 $6,535 Yearly $3,500/total I total $3,500 1 Years 1 Year 2042 $6,700 Refurbishment 2043 $6,869 2044 $7,043 2045 $7,221 2046 $7,404 2047 $7,591 Main Entrance 2 Years 2019 $ 12,934 Barrier Arms and Operators $4,000 ea 3 $12,000 15 Years 2034 $ 18,811 15 Years 2049 $27,359 Entry 15 Years 2032 $17,894 Monuments $6,000 ea 2 $ 12,000 20 Years Refurbishment 20 Years 2052 $29,488 2 Years 2019 $6,467 Guardhouse 2029 $8.301 Security Camera $6,000 ea 1 $6,000 10 Years System 10 Years 2039 $ 10,656 2049 $ 13,680 Guardhouse Tile 11 Years 2028 $27,302 $ 12.001 sf 1686 sf $20,232 30 Years Roof 30 Years 2058 $57,753 10 Years 2027 $9-213 BAI Beam Scanner $7,000 ca 1 $7,000 15 Years 2042 $ 13,400 15 Years 2057 $19,489 6 Years 2023 $3,240 Guardhouse 2031 $3,956 $ 1.00/sf 2720 sf $2,720 8 Years Exterior Paint 8 Years 2039 $4,831 2047 $5,899 Guardhouse 6 Years 2023 $ 1,584 Interior Paint $ 1.00/sf 1330 sf $ 1,330 8 Years 8 Years 2031 $ 1,934 Tuesday, May 2, 2017 Page 27 of 49 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Reserve Study Expense Item Listing-Continued Expected Current Estimated Fiscal Life Estimated Reserve Items Unit Cost No Units Cost When Remaining When Calendar Future Cost New Life New Year Guardhouse 2039 $2,362 $ 1.00/sf 1330 sf $ 1,330 8 Years 8 Years 2047 $2,885 Interior Paint 0 Years 2017 $3,076 Guardhouse 2029 $4,151 HVAC 2.0 Tons $3,000 ea I $3,000 12 Years 12 Years 2041 $5,601 2053 S 7,558 Ponds 8 Years 2025 $15,024 2035 $19,287 Aerators $4,000 ea 3 $ 12,000 10 Years 10 Years 2045 S 24,758 2055 $31,782 4 Years 2021 $42,488 Pond Fountains 2031 $54,541 ' Large $12,500 ca 3 $37,500 10 Years Replacement 10 Years 2041 $70,014 2051 $89,876 4 Years 2021 $124,970 2026 $141,591 Pond Banks 2031 $160,423 $ 110,300/total 1 total $ 110,300 5 Years Erosion Control 5 Years 2036 $ 181,759 2041 $205,934 2046 $233,323 Bulkhead 0 Years 2017 $287,081 Replacement $280,000/total I total $280,000 25 Years 2042 $535,989 Holes 16 and 17 25 Years 2067 S 1,000,708 Bulkhead 5 Years 2022 $669,112 Replacement $576,000/total 1 total $576,000 25 Years Holes 4 and 5 25 Years 2047 $ 1,249,254 Rear Entrance 2 Years 2019 $4,311 Barrier Arms $4,000 ea 1 $4,000 15 Years 2034 $6,270 and Operators 15 Years 2049 $9,120 Gate Operators 0 Years 2017 $8,202 $4,000 ea 2 $8,000 15 Years Original 15 Years 2032 $ 11,930 Tuesday, May 2,2017 Page 28 of 49 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Reserve Study Expense Item Listing-Continued Expected Current Estimated Fiscal Life Estimated Reserve Items Unit Cost No Units Cost When Remaining Calendar When Future Cost New Life New Year Gate Operators $4,000 ea 2 $8,000 15 Years 15 Years 2047 $17,351 13 Years 2030 $11,348 Gate Operators Replaced $4,000 ea 2 $8,000 15 Years 2045 S 16,505 15 Years 2060 S 24,006 6 Years 2023 $ 16,674 Gates $3,500 ea 4 $ 14,000 25 Years 25 Years 2048 $31,132 5 Years 2022 $8,132 BAI Beam $7,000 ea 1 $7,000 15 Years 2037 $ 11,827 Scantier 15 Years 2052 $17,201 8 Years 2025 $7,512 Rear Entrance 2035 $9,643 Security Camera $6,000/total 1 total $6,000 10 Years System 10 Years 2045 $12,379 2055 $ 15,891 8 Years 2025 $5,008 Entry Monument Refurbishment $4,000 ea 1 $4,000 20 Years 2045 $8,253 20 Years 2065 $ 13,599 Aluminum Fence 6 Years 2023 $ 16,508 4, $35.00/If 396 If $13,860 25 Years 25 Years 2048 $30,820 Stormwater Drainage 4 Years 2021 $44,187 2026 $50,064 Stormwater 2031 $56,723 Drainage Repair $39,000/total 1 total $39,000 5 Years Allowance 5 Years 2036 $64,267 2041 $72,814 2046 $82,499 Streets and Sidewalks Paving 1.5 Inch 2037 $349,156 Mill and Overlay $ 1.20/sf 172215 sf $206,658 20 Years 20 Years CH Cir and Sawgrass 2057 $575,362 Paving 1.5 Inch $ 1.20/sf 76128 sf $91,354 17 Years 20 Years 2034 $143,204 Mill and Overlay Tuesday, May 2,2017 Page 29 of 49 Pages 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Reserve Study Expense Item Listing-Continued Expected Current Estimated Fiscal Life Estimated Reserve Items Unit Cost No Units Cost When Remaining Calendar When Future Cost New Life New Year Paving 1.5 Inch $ 1.20/sf 76128 sf $91,354 20 Years 20 Years 2054 S 235,981 Mill and Overlay Paving 1.5 Inch 1 Year 2018 $107,620 Mill and Overlay Sawgrass and $ 1.20/sf 85314 sf $ 102,377 20 Years 2038 $177,343 20 Year Buttonwood 2058 $292,238 Paving 1.5 Inch 2 Years 2019 $49,355 Mill and Overlay $ 1.20/sf 38160 sf $45,792 20 Years 2039 $81,330 CH Ct 20 Years 2059 $134,020 Paving 1.5 Inch 3 Years 2020 $251,820 Mill and Overlay $ 1.20/sf 189900 sf $227,880 20 Years 2040 $414,965 CH Blvd 20 Years 2060 $683,806 Pavers on Cedar 11 Years 2028 $99,184 Hammock Blvd $5.00/sf 14700 st $73,500 30 Years 30 Years 2058 $209,808 3 Years 2020 $37,572 2025 $42,569 2030 $48,231 Sidewalk Repair Allowance $34,000/total I total S 34,000 5 Years 2035 $54,645 5 Years 2040 $61,913 2045 $70,148 2050 $79,478 10 Years 2027 $20,137 Street Signs $300 ea 51 S 15,300 25 Years 25 Years 2052 $37,597 6 Years 2023 $ 14,292 Radar Signs $6,000 ea 2 $ 12,000 12 Years 2035 $19,287 12 Years 2047 $26,026 Months Remaining in Fiscal Calendar Year 2017:12 Expected annual inflation:2.50% Interest earned on reserve fluids:1.00% Initial Reserve:$637,286 Tuesday, May 2,2017 Page 30 of 49 Pages 1611A 1 Present Costs Category Item Name No Units Unit Cost Present Cost Pier Deck Boards and Railings 325 sf $45.00/sf $ 14,625.00 Pier Frame and Pilings 325 sf $30.00/sf $9,750.00 Pier Repair Allowance 325 sf $5.00/sf $ 1,625.00 Grounds Cart Bridges Deck Boards 13870 sf $35.00/sf $485,450.00 Cart Bridges Frame and Pilings 13870 sf $25.00/sf $346,750.00 Cart Bridges Repair Allowance 13870 sf $3.00/sf $41,610.00 Grounds Sub Total= $899,810.00 75 HP Pumps Yearly Rebuild 1 $20,000.00 ea $20,000.00 Irrigation System Modernization and Repairs I total $40,000.00/total $40,000.00 Flowtroncx Packaged Pump System Controls Repair 1 $ 10,000.00 ea $ 10,000.00 Irrigation and Pumps Well Pumps Phase 1 2 S 6,000.00 ea $ 12,000.00 Well Pumps Phase 2 2 $6,000.00 ea $ 12,000.00 Pumphouse Tile Roof 992 sf $ 10.00/sf $9,920.00 Pumphouse Metal Roof 195 sf $7.00/sf $ 1,365.00 Pumphouse Exterior Paint 1340 ft $1.00/ ft $ 1,340.00 Irrigation and Pumps Sub Total= $ 106,625.00 Landscaping Yearly Landscaping 1 total S 3,500.00/total $3,500.00 Refurbishment Barrier Arms and Operators 3 $4,000.00 ea $ 12,000.00 Entry Monuments Refurbishment 2 $6,000.00 ea $ 12,000.00 Guardhouse Security Camera 1 $6,000.00 ea $6,000.00 System Main Entrance Guardhouse Tile Roof 1686 sf $ 12.00/sf $20,232.00 BAI Beam Scanner 1 $7,000.00 ea $7,000.00 Guardhouse Exterior Paint 2720 sf $ 1.00/sf $2,720.00 Guardhouse Interior Paint 1330 sf $1.00/sf $ 1,330.00 Guardhouse HVAC 2.0 Tons I $3,000.00 ea $3,000.00 Main Entrance Sub Total= $64,282.00 Aerators 3 $4,000.00 ea $ 12,000.00 Ponds Pond Fountains Large 3 $ 12,500.00 ea $37,500.00 Replacement Pond Banks Erosion Control 1 total $ 110,300.00/total $ 110,300.00 Tuesday, May 2. 2017 Page 31 of 49 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Present Costs-Continued Category Item Name No Units Unit Cost Present Cost Ponds Bulkhead Replacement Holes 16 and 17 1 total $280,000.00/total $280,000.00 Bulkhead Replacement Holes 4 1 total $576,000.00/total $576,000.00 and 5 Ponds Sub Total= $ 1,015,800.01) Barrier Arms and Operators 1 $4,000.00 ea $4,000.00 Gate Operators Original 2 $4,000.00 ea $8,000.00 Gate Operators Replaced 2 $4,000.00 ea $8,000.00 Gates 4 $3,500.00 ea $ 14,000.00 Rear Entrance BAI Beam Scanner 1 $7,000.00 ea $7,000.00 Rear Entrance Security Camera 1 total $6,000.00/total $6,000.00 System Entry Monument Refurbishment 1 S 4,000.00 ea $4,000.00 Aluminum Fence 4' 396 If $35.00/if $ 13,860.00 Rear Entrance Sub Total= $64,860.00, Stormwater Drainage Repair Stomiwater Drainage 1 total $39,000.00/total $39,000.00 Allowance Paving 1.5 Inch Mill and Overlay 172215 sf $ 1.20/sf $206,658.00 CH Cir and Sawgrass Paving 1.5 Inch Mill and Overlay Wax Myrtle and Cordgrass 76128 sf $ 1.20/sf $91,353.60 Paving 1.5 Inch Mill and Overlay Sawgrass and Buttonwood 85314 sf $ 1.20/sf $ 102,376.80 Paving 1.5 Inch Mill and Overlay Streets and Sidewalks CH Ct 38160 sf $ I.20/sf $45.792.00 Paving 1.5 Inch Mill and Overlay CH Blvd 189900 sf $ 120/sf $227,880.00 Pavers on Cedar Hammock Blvd 14700 sf $5.00/sf $73,500.00 Sidewalk Repair Allowance 1 total $34,000.00/total $34,000.00 Street Signs 51 $300.00 ea $ 15,300.00 Radar Signs 2 $6,000.00 ea $ 12,000.00 Streets and Sidewalks Sub Total= $808,860.40 Totals= $3,002,737.40 Tuesday, May 2,2017 Page 32 of 49 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Modified Cash Flow Analysis Fiscal Annual Annual Annual Net Reserve %a Funded Calendar Assessment Interest Expenses Funds Year 2017 $241,900 $7,485 $322,453 $564,217 27.7% 2018 $247,948 $6,782 $ 132,324 $686,623 35.4% 2019 $254,146 $8,034 $ 111,328 S 837,475 40.9% 2020 $260,500 S 9,572 8 362,823 S 744,724 34.2% 2021 $267,012 S 8,674 S 238,270 S 782,141 37.9% 2022 $273,688 S 9,079 S 716,159 S 348,749 16.7% 2023 $280,530 S 4,777 $96,515 S 537,540 33.0% 2024 $287,543 S 6,697 $28,697 $803,083 44.7% 2025 $294,732 $9,385 $201,714 $905,486 44.2% 2026 $302,100 S 10,443 $223,542 $994,487 46.7% 2027 $309,652 S 11,368 $76,074 $ 1,239,434 56.3% 2028 $317,394 $ 13,853 $ 1,296,428 $274,253 11.3% 2029 $325,329 $4,238 $44,966 $558.854 39.3% 2030 $333,462 $7,121 $ 172,687 $726,749 43.3% 2031 $341,798 $8,838 $331,572 $745,814 41.0% 2032 $350,343 $9,068 $81,778 $ 1,023,448 56.7% 2033 $359,102 $ 11,885 $35,929 $ 1,358,505 66.2% 2034 $368.079 $ 15,277 $205,123 $ 1,536,738 65.1% 2035 $377,281 $ 17,101 $226,795 $ 1,704,326 67.8% 2036 $386,713 $ 18,821 $284,751 $ 1,825,110 68.8% 2037 $396,381 $20,073 $400,687 $ 1,840,877 67.0% 2038 $406,291 $20,276 $220,373 $2,047,071 74.9% 2039 $416,448 $22,385 $ 165,116 .$2,320,788 79.8% 2040 $426,859 $25,170 $595,443 8 2,177,374 69.0% 2041 $437.531 $23,785 $398,238 $2,240,452 75.2% 2042 $448,469 $24,466 $613,516 ' $2.099,871 69.8% 2043 $459,681 $23,111 $69,674 $2,512,989 89.0% 2044 $471,173 $27,295 $49,985 $2,961,472 92.5% 2045 $482,952 $31,834 $316,666 $3,159,592 87.3% 2046 $495.026 $33,871 $365,532 $3,322,957 87.7% 2047 $507,402 $35,562 $ 1,381,933 $2,483,988 64.5% Totals: $11,127,466 $486,328 $9,767,092 I Cash Reserves minus Fully Funded Value The cash distribution shown in this table applies to repair and replacement cash reserves only. Basis of Funding Study-Modified Cash Flow Cash reserves have been set to a minimum of$0 Cash Flow has been modified with the forced Fixed Payments. Months Remaining in Fiscal Calendar Year 2017: 12 Inflation=2.50% Interest=1.00% Study Life=30 years Initial Reserve Funds=$637,286.00 Final Reserve Value=$2,483,987.77 Tuesday, May 2,2017 Page 33 of 49 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Modified Reserve Assessment Summary Projected Assessment by Month and by Fiscal Calendar Year Fiscal Owner Total Calendar Annual Annual Reserve Assessment Year Assessment 2017 $302.75 $241,900 2018 $310.32 $247,948 2019 $318.08 $254,146 2020 $326.03 $260,500 2021 $334.18 $267,012 2022 $342.54 S 273,688 2023 $351.10 $280,530 2024 $359.88 S 287,543 2025 $368.88 S 294,732 2026 $378.10 $302,100 2027 $387.55 $309,652 2028 $397.24 $317,394 2029 $407.17 $325,329 2030 $417.35 $333,462 2031 $427.78 $341,798 2032 S 438.48 $350,343 2033 S 449.44 $359,102 2034 $460.68 $368,079 2035 $472.19 $377,281 2036 $484.00 $386,713 2037 $496.10 $396,381 2038 $508.50 $406,291 2039 $521.21 $416,448 2040 $534.24 $426,859 2041 $547.60 $437,531 2042 $561.29 $448,469 2043 $575.32 $459,681 2044 $589.70 $471,173 2045 $604.45 $482,952 2046 $619.56 $495,026 2047 $635.05 $507,402 Assessment Summary has been modified with forced Fixed Payments. in the context of the Reserve Payment Summary,the'Annual Reserve Payment"corresponds with the "Annual Revenue"in the Cash Flow report. Operations Payments Include an annual inflation factor of 2.50% Number of Payment Months in Fiscal Calendar Year 2017:12 Number of Years of Constant Payments:I Tuesday, May 2,2017 Page 34 of 49 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Assessment Summary by Fiscal Calendar Year-continued No of Assessed Owners:799 Tuesday, May 2, 2017 Page 35 of 49 Pages tm-I Q e+ii GENINIO J ';'./ ! :7:1. •a a 5,is 54 i) 99 7-; w :1; a3 M o T bco » O h N 5') C O s u. x i N S d Q P « N Nr. a` 'A u. 43 54 W i xy R "4l O 4, .p L�S ace N ,i ,t- xi O h 55 v `J4 N aA Yi 19 k K 49 4. r \ N 0 91 C N a n i x ,r i .. x w ss " Co _ Nri .... a 61: 55 soi n 69r V ry a g a (71r' o b GL 91 • N a x x ° ... r - tl i » i 'tl n a M Q,. l' H n g a tl e d u e. i h Sq Y+ °'% 13 i I 0 �45 N $ d A 44 n 1 T t 0 ,. ,ae I S y 0 , S g a E S . z v y k N m F 0, r _ Y i.o 0 C. 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'a ® } ( CV \ o \ : \ \ % / \ \ \ k \ \_ ) ) k / � \ _ j ƒ } ` - } a $ $ } / 2 ; , _ - ! \ \ - ! , \ 1! | 2 § _ . ) ! ; / ) - }£ i \ }o i! - 1 i: 47' e. «\ § ) j \ 3 ;• : 7 z � ) J 2 . _ \ 1.4 Q 1.04 MOM *0 1.114 \ k 3 j % j , \ L. / 7 4 . . ® ) « ! & Z. £ / \ g } \ ,, { \ ; 7 -- & \ % ` / \ 2 Na \ f ` \ § 6. ( . ; Q. / 2 64, \ - § k\ -© \ _ \ ! ) . — / R. Q 2 . } ƒ \ ( $ 4. ® - / % J Xi t di \ \ / \ ° \ 2 ` ' \ \ \ 4 — 16I1A1 Florida Reserve Study and Appraisal, Inc. 12407 N. Florida Avenue Tampa,FL 33612 Phone: 813.932.1588 Fax: 813.388.4189 www.reservestudyfl.com May 2, 2017 Expense Summary by Year Year Category Item Name Expense Irrigation and Pumps 75 HP Pumps Yearly Rebuild $20,506 _...... .. .. .. Landscaping Landscaping Yearly Refurbishment $3,589 FY 2017 Main Entrance Guardhouse HVAC 2.0 Tons $3,076 Ponds Bulkhead Replacement Holes 16 and 17 $287,081 Rear Entrance Gate Operators Original $8,202 FY 2017 Annual Expense Total=$322,454 Irrigation and Pumps 75 HP Pumps Yearly Rebuild $21,024 FY 2018 Landscaping Landscaping Yearly Refurbishment $3,679 Streets and Sidewalks Paving 1.5 Inch Mill and Overlay Sawgrass and $ 107,620 Buttonwood FY 2018 Annual Expense Total=$ 132.323 75 HP Pumps Yearly Rebuild $21,556 Irrigation and Pumps Well Pumps Phase I $ 12,934 Irrigation and Pumps Subtotal=$34,490.00 Landscaping Landscaping Yearly Refurbishment $3,772 FY 2019 Barrier Arms and Operators $ 12,934 Main Entrance Guardhouse Security Camera System $6,467 Main Entrance Subtotal=$ 19,401.00 Rear Entrance Barrier Arms and Operators $4,311 Streets and Sidewalks Paving 1.5 Inch Mill and Overlay CH Ct $49,355 FY 2019 Annual Expense Total=$ 111,329 Grounds Cart Bridges Repair Allowance $45,981 75 HP Pumps Yearly Rebuild $22,101 Irrigation and Pumps Pumphouse Exterior Paint $ 1,481 FY 21)20 Irrigation and Pumps Subtotal=S 23,582.00 Landscaping Landscaping Yearly Refurbishment $3,868 Streets and Sidewalks Paving 1.5 Inch Mill and Overlay CH Blvd $251,820 Tuesday, May 2,2017 Page 42 of 49 Pages 16I1A1 Prepared by Florida Reserve Study and Appraisal Year Category Item Name Expense Streets and Sidewalks Sidewalk Repair Allowance $37,572 FY 2020 - - Streets and Sidewalks Subtotal=$289,392.00 FY 2020 Annual Expense Total=$362,823 Irrigation and Pumps 75 HP Pumps Yearly Rebuild $22,660 Landscaping Landscaping Yearly Refurbishment $3,966 Pond Fountains Large Replacement $42,488 FY 2021 Ponds Pond Banks Erosion Control $ 124,970 Ponds Subtotal=$ 167,458.00 Stormwater Drainage Stormwater Drainage Repair Allowance $44,187 Annual Expense Total=$238,271 75 HP Pumps Yearly Rebuild $23,233 Irrigation and Pumps Fluwtronex Packaged Pump System Controls Repair $ 11,617 Irrigation and Pumps Subtotal=$34,850.00 FY 2022 Landscaping Landscaping Yearly Refurbishment $4,066 Ponds Bulkhead Replacement Holes 4 and 5 $669,112 Rear Entrance BAI Beam Scanner $8,132 FY 2022 Annual Expense Total=$716,160 Grounds Pier Repair Allowance $ 1,935 75 HP Pumps Yearly Rebuild $23,821 Irrigation and Pumps Well Pumps Phase 2 $ 14,292 Irrigation and Pumps Subtotal=$38,113.00 Landscaping Landscaping Yearly Refurbishment $4,169 Guardhouse Exterior Paint $3,240 FY 2023 Main Entrance Guardhouse Interior Paint $ 1,584 Main Entrance Subtotal=$4,824.00 Gates $ 16,674 Rear Entrance Aluminum Fence 4' $ 16,508 Rear Entrance Subtotal=$33,182.00 Streets and Sidewalks Radar Signs $ 14,292 Annual Expense Total=$96,515 Irrigation and Pumps 75 HP Pumps Yearly Rebuild $24,423 FY 2024 Landscaping Landscaping Yearly Refurbishment $4,274 FY 2024 Annual Expense Total=$28,697 FY 2025 Grounds Cart Bridges Repair Allowance $52,097 Tuesday, May 2,2017 Page 43 of 49 Pages 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Year Category Item Name Expense 75 HP Pumps Yearly Rebuild $25,041 Irrigation and Pumps Irrigation System Modernization and Repairs $50,081 Irrigation and Pumps Subtotal=$75,122.00 landscaping Landscaping Yearly Refurbishment $4,382 FY 2025 Ponds Aerators $ 15,024 Rear Entrance Security Camera System $7,512 Rear Entrance Entry Monument Refurbishment $5,008 Rear Entrance Subtotal=$ 12,520.00 Streets and Sidewalks Sidewalk Repair Allowance I $42,569 Annual Expense Total=$201,714 75 HP Pumps Yearly Rebuild $25,674 Irrigation and Pumps - Pumphouse Exterior Paint $ 1,720 Irrigation and Pumps Subtotal=$27,394.00 FY 2026 Landscaping Landscaping Yearly Refurbishment $4,493 Ponds Pond Banks Erosion Control $ 141,591 Stormwater Drainage Stormwater Drainage Repair Allowance $50,064 FY 2026 Annual Expense Total=$223,542 75 HP Pumps Yearly Rebuild $26,323 Irrigation and Pumps Well Pumps Phase 1 $ 15,794 Irrigation and Pumps Subtotal=$42,117.00 FY 2027 Landscaping Landscaping Yearly Refurbishment $4,607 Main Entrance BAl Beam Scanner $9,213 Streets and Sidewalks Street Signs $20,137 FY 2027 Annual Expense Total=$76,074 Cart Bridges Deck Boards $655,084 Grounds Cart Bridges Frame and Pilings $467,917 Grounds Subtotal=$ 1,123,001.00 75 HP Pumps Yearly Rebuild $26,989 Irrigation and Pumps Pumphouse Tile Roof $ 13,386 FY 2028 Pumphouse Metal Roof $ 1,842 Irrigation and Pumps Subtotal=$42,217.00 Landscaping Landscaping Yearly Refurbishment $4,723 Main Entrance Guardhouse Tile Roof $27,302 Streets and Sidewalks Pavers on Cedar Hammock Blvd $99,184 FY 2028 Annual Expense Total=$ 1,296,427 Tuesday, May 2,2017 Page 44 of 49 Pages 16I1A1 Prepared by Florida Reserve Study and Appraisal Year Category Item Name Expense Irrigation and Pumps 75 HP Pumps Yearly Rebuild S 27,671 Landscaping Landscaping Yearly Refurbishment $4,842 FY 2029 Guardhouse Security Camera System $8,301 Main Entrance Guardhouse HVAC 2.0 Tons $4,151 Main Entrance Subtotal=$ 12,452.00 FY 2029 Annual Expense Total=$44,965 Pier Deck Boards and Railings $20,746 Grounds --- Cart Bridges Repair Allowance $59,026 Grounds Subtotal=$79,772.00 FY 2030 Irrigation and Pumps 75 HP Pumps Yearly Rebuild $28,371 Landscaping Landscaping Yearly Refurbishment $4,965 Rear Entrance Gate Operators Replaced $ 11,348 Streets and Sidewalks Sidewalk Repair Allowance $48,231 FY 2030 Annual Expense Total=$ 172,687 Grounds Pier Repair Allowance $2,363 75 HP Pumps Yearly Rebuild $29,088 Irrigation and Pumps Well Pumps Phase 2 $ 17,453 Irrigation and Pumps Subtotal=$46,541.00 Landscaping Landscaping Yearly Refurbishment $5,090 Guardhouse Exterior Paint $3,956 FY 2031 Main Entrance Guardhouse Interior Paint $ 1,934 Main Entrance Subtotal=$5,890.00 Pond Fountains Large Replacement $54,541 Ponds -- Pond Pond Banks Erosion Control $ 160,423 Ponds Subtotal=$214,964.00 Stormwater Drainage Stormwater Drainage Repair Allowance $56,723 Annual Expense Total=$331,571 75 HP Pumps Yearly Rebuild $29,824 Irrigation and Pumps Flowtronex Packaged Pump System Controls Repair $ 14,912 1 Pumphouse Exterior Paint $ 1,998 FY 2032 Irrigation and Pumps Subtotal=$46,734.00 Landscaping Landscaping Yearly Refurbishment $5,219 Main Entrance Entry Monuments Refurbishment $ 17,894 Rear Entrance Gate Operators Original $ 11,930 1 FY 2032 Annual Expense Total=$81,777 Tuesday, May 2,2017 Page 45 of 49 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Year Category Item Name Expense Irrigation and Pumps 75 HP Pumps Yearly Rebuild $30,578 FY 2033 -- _ Landscaping Landscaping Yearly Refurbishment $5,351 FY 2033 Annual Expense Total=$35,929 Irrigation and Pumps 75 HP Pumps Yearly Rebuild $31,352 Landscaping Landscaping Yearly Refurbishment $5,487 Main Entrance Barrier Arms and Operators $ 18,811 FY 2034 Rear Entrance Barrier Arms and Operators $6,270 Streets and Sidewalks Paving 1.5 Inch Mill and Overlay Wax Myrtle and $ 143,204 Cordgrass = 2. FY 2034 Annual Expense Total $_055 ,124 Grounds Cart Bridges Repair Allowance $66,876 75 HP Pumps Yearly Rebuild $32,144 Irrigation and Pumps Well Pumps Phase 1 $ 19,287 Irrigation and Pumps Subtotal=$51,431.00 Landscaping Landscaping Yearly Refurbishment $5,625 FY 2035 Ponds Aerators $19,287 Rear Entrance Rear Entrance Security Camera System $9,643 Sidewalk Repair Allowance • $54,645 Streets and Sidewalks Radar Signs $ 19,287 Streets and Sidewalks Subtotal=$73,932.00 FY 2035 Annual Expense Total=$226,794 .......... ... Irrigation and Pumps 75 IIP Pumps Yearly Rebuild $32,957 Landscaping Landscaping Yearly Refurbishment $5,768 FY 2036 Ponds Pond Banks Erosion Control $ 181,759 Stormwater Drainage Stormwater Drainage Repair Allowance $64,267 FY 2036 Annual Expense Total=$284,751 Irrigation and Pumps 75 HP Pumps Yearly Rebuild $33,791 Landscaping Landscaping Yearly Refurbishment $5,913 FY 2037 Rear Entrance BAI Beam Scanner $ 11,827 Streets and Sidewalks Paving 1.5 Inch Mill and Overlay CH Cir and Sawgrass $349,156 FY 2037 Annual Expense Total=$400,687 75 HP Pumps Yearly Rebuild $34,645 Irrigation and Pumps -- Pumphouse Exterior Paint $2,321 FY 2038 Irrigation and Pumps Subtotal=S 36,966.00 Landscaping Landscaping Yearly Refurbishment $6,063 Tuesday, May 2, 2017 Page 46 of 49 Pages 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Year Category Item Name Expense FY 2038 Streets and Sidewalks Paving 1.5 Inch Mill and Overlay Sawgrass and $ 177,343 Buttonwood FY 2038 Annual Expense Total=$220,372 - I Grounds Pier Repair Allowance $2,886 75 HP Pumps Yearly Rebuild $35,521 Irrigation and Pumps Well Pumps Phase 2 $21,313 Irrigation and Pumps Subtotal=$56,834.00 Landscaping Landscaping Yearly Refurbishment $6,216 FY 2039 — Guardhouse Security Camera System $ 10,656 Main Entrance Guardhouse Exterior Paint $4,831 Guardhouse Interior Paint $2,362 Main Entrance Subtotal=$ 17,849.00 Streets and Sidewalks Paving 1.5 Inch Mill and Overlay CH Ct $81,330 Annual Expense Total=$ 165,115 Grounds Cart Bridges Repair Allowance $75,771 Irrigation and Pumps 75 HP Pumps Yearly Rebuild $36,420 Landscaping Landscaping Yearly Refurbishment $6,373 FY 2040 Paving 1.5 Inch Mill and Overlay CH Blvd $414,965 Streets and Sidewalks Sidewalk Repair Allowance $61,913 Streets and Sidewalks Subtotal=$476,878.00 FY 2040 Annual Expense Total=$595,442 Irrigation and Pumps 75 HP Pumps Yearly Rebuild $37,341 Landscaping Landscaping Yearly Refurbishment $6,535 Main Entrance Guardhouse HVAC 2.0 Tons $5,601 FY 2041 Pond Fountains Large Replacement $70,014 Ponds Pond Banks Erosion Control $205,934 Ponds Subtotal=$275,948.00 Stormwater Drainage Stormwater Drainage Repair Allowance $72,814 Annual Expense Total=$398,239 75 HP Pumps Yearly Rebuild $38,285 Irrigation and Pumps Flowtronex Packaged Pump System Controls Repair $ 19,142 Irrigation and Pumps Subtotal=$57,427,00 FY 2042 Landscaping Landscaping Yearly Refurbishment $6,700 Main Entrance BAI Beam Scanner $ 13,400 Ponds Bulkhead Replacement Holes 16 and 17 $535,989 Tuesday, May 2,2017 Page 47 of 49 Pages 1 6 1 1 A 1 Prepared by Florida Reserve Study and Appraisal Year Category Item Name Expense FY 2042 Annual Expense Total=$613,516 75 HP Pumps Yearly Rebuild $39,253 Irrigation and Pumps Well Pumps Phase 1 $23,552 FY 2043 Irrigation and Pumps Subtotal=$62,805.00 Landscaping Landscaping Yearly Refurbishment $6,869 Annual Expense Total=$69,674 75 HP Pumps Yearly Rebuild $40,246 Irrigation and Pumps Pumphouse Exterior Paint I $2,696 FY 2044 — Irrigation and Pumps Subtotal=$42,942.00 Landscaping Landscaping Yearly Refurbishment $7,043 Annual Expense Total=$49,985 Pier Deck Boards and Railings $30,174 Grounds Pier Frame and Pilings $20,116 Cart Bridges Repair Allowance $85,849 Grounds Subtotal=$ 136,139.00 Irrigation and Pumps 75 HP Pumps Yearly Rebuild $41,263 Landscaping Landscaping Yearly Refurbishment $7,221 FY 2045 Ponds Aerators $24,758 Gate Operators Replaced $ 16,505 Rear Entrance Rear Entrance Security Camera System $ 12,379 Entry Monument Refurbishment $8,253 Rev Entrance Subtotal=$37,137.00 Streets and Sidewalks Sidewalk Repair Allowance $70,148 Annual Expense Total=$316,666 Irrigation and Pumps 75 HP Pumps Yearly Rebuild $42,307 Landscaping Landscaping Yearly Refurbishment $7,404 FY 2046 Ponds Pond Banks Erosion Control $233,323 Stormwater Drainage Stormwater Drainage Repair Allowance $82,499 FY 2046 Annual Expense Total=$365,533 Grounds Pier Repair Allowance $3,524 75 HP Pumps Yearly Rebuild $43,377 Irrigation and Pumps FY 2047 Well Pumps Phase 2 $26,026 Irrigation and Pumps Subtotal=$69,403.00 Landscaping Landscaping Yearly Refurbishment $7,591 Tuesday, May 2,2017 Page 48 of 49 Pages 1 6 I 1 A 1 Prepared Uy Florida Reserve Study and Appraisal Year Category Item Name Expense Guardhouse Exterior Paint $5,899 Main Entrance Guardhouse Interior Paint $2,885 Main Entrance Subtotal=$8,784.00 FY 2047 Ponds Bulkhead Replacement Holes 4 and 5 $ 1,249,254 Rear Entrance Gate Operators Original $ 17,351 Streets and Sidewalks Radar Signs $26,026 FY 2047 Annual Expense Total=$ 1,381,933 Tuesday, May 2,2017 Page 49 of 49 Pages 16 11A 1 Notice of Meetings Cedar Hammock Community Development District The Board of Supervisors of the Cedar Hammock Community Development District will hold their meetings for Fiscal Year 2018 at the Cedar Hammock Clubhouse, 8660 Cedar Hammock Boulevard, Naples, Florida at 3:00 p.m. on the second Monday of the following months except as noted: October 9,2017 November 13,2017 January 8,2018 February 12,2018 March 12,2018 April 16,2018(third Monday) May 21,2018 (third Monday) There may be occasions when one or more Supervisors will participate by telephone. Meetings may be continued to a date and time certain which will be announced at the meeting. In accordance with the provisions of the Americans with Disabilities Act,any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Management Company, Severn Trent Services at(954)753-5841. If you are hearing or speech impaired,please contact the Florida Relay Service at(800)955-8770 for aid in contacting the District Office at least two(2)days prior to the date of the hearing and meeting. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based. Bob Koncar District Manager 1 6 I 1 A 1 SEVERN T[I E N'T Cedar Hammock CDD April/May 2017 — Field Management Report www.severntrentms.com 1611A1 1. Lake Management The water levels in the lakes are down significantly due to the minimal amount of rainfall received during the fall and spring periods, however, over the next month or so the water levels should begin to rise with increased seasonal rainfall. The lakes looked good overall with minimal algae issues.There were a few lakes with visible issues related to hydrilla that should be addressed to keep the concern from getting out of control. Additional lake maintenance information is found below; all lake issues are low density unless otherwise noted. a. Aeration:All systems appeared to be working normal on the three lakes.Minimal algae was present on all three lakes,however,with the water level so low it is hard to fully evaluate the effect the systems are having on the lakes.With higher water volume,circulation should increase and greater oxygen should be delivered into the lakes. i, Lake 8: The new plantings and sound barrier have been installed around the compressor. The greatest algae presence is located at the ends of the lake. If algae buildup continues with higher water levels,the Board may want to investigate whether the diffusors are providing enough overlap within the lake to provide proper circulation. Because of the size of this lake additional diffusers may be needed. ri "- g^- • m rtr `e is • •� it � ii. Lake 12: Upon inspection of the cabinet for the compressor it was evident there was a hose leak.This was reported to Club staff who believed it to be a hose clamp that would need to be adjusted. am g. rt� 3f A Severn Trent Yearly Management Report 1 1 6 I 1 A 1 iii. Lake 13: Other than minimal algae,no issues observed. , - r y s'^. .q. r , b. Fountains: All fountains were operating normally during the inspection. If water levels do not increase soon it may be necessary to shut down the fountains temporarily to avoid damage to the pumps/motors. Lake 11 Lake 16 s u v r £mac 9 c. Algae on Lakes: 3,8, 10, 12,&13. d. Littorals:The majority of the lake banks throughout the property are absent of littorals, however,there are healthy pockets of plants on a number of the lakes. Due to the yearly water fluctuation on the property establishing littorals may prove to be difficult.Test areas could be planted and may be beneficial to the overall water quality of the lakes.At this time no littorals seemed to be impacted by the drop in water levels. If the drought continues impact to the littorals may be likely. e. Weeds: i. Alligatorweed in Lakes: No issues observed. ii. Cattails in Lakes: No issues observed. Severn Trent Yearly Management Report 2 1 6 I 1 A 1 . „ . . iii. Climbing Hemp Vine in Lakes: No issues observed. iv. Dollar Weed in Lakes: No issues observed. v. Hydrilia in Lakes' 3&5. ,--%,,_,,,,,,,1,..,,,,--4z, . ' '- Ns, r-s i.,"i',:i1.-%'.'',.... ...k,:tf— ,,,,,;-:.,'`i,:,.,,,- ,*•"•-'ittwi,''' ' . 4 v-*-4,,,‘,,,,447,4g:,-,, • ,..4,14,,,,„,„„,,,-.7,f--,,,-,k --4, ,--,4-,,,,wf",,,`-, '.,.',• '- ." - , - , t- --'?",,.#4,;11iii:'\:4'• :,-.,:i4-'''c';'1:407 .1"'''''' ' ', '4.77.::::':' "/V v-''',','' ' -' '. •.:',• - ,..ko. ,,,,,,,,,-,,,,--.,:,-• ,.,, s- ,. ,,,T,. * ,-7,: --,-,4..,.:,- ..,),.,,,,, --';u0;,,'- '*''' ;:i., ' -'6 ,-,,,,,,4-11...*."--,,te.g.. ,- 1 •-,4t.i." '4 ' ;VZ,''"-aii,':t.'r ..1.,1"; • '4'' Vi. Illinois Pond Weed in Lakes: No issues observed. vii. Muskgrass(Chara)in Lakes: 2,5,8,9,10, &14. Lake 2 Lake 14 --- °;f4.,:,:', -';,":1"'',t,',.:,i;:„'-'4-\\--...,:,:::„rt,i•-;,,,,,,,,,,',--;,,,--44f,,,,o,'‘,41,..k....,..,,,.,,,-41141 , , ,,,,,,..,,,,,y,„,,,,, .,,,, • ,<-,.,.;,4,,,,,,,-,50,, ,,..., ' i't -,..`i'llte4%,;,!z4/%3'..„, ':. ;,.•.--,,,, - • , ,,,,,,, _ ,,,, ‘,,,.• Z,t,`:,,,,,, :;.: '-',-44,...?" , Vtlfiv..:,...4N-t's--s, =, . 1r ; •-, „No 4-'4'"!*.iri ',:,,,:;;;.•71'ir..:7,M, ;-‘,.',.,-'.E.-..-,.-.,, viii, Palms on Lake Banks: No issues observed. ix. Sedges in Lakes: No issues observed. x. Spatterdock/Lily Pads in Lakes: No issues observed. xi. Torpedo Grass in Lakes: No issues observed. . .. ... _ , 3 Severn Trent Yearly Management Report 1611A1 f. Erosion on Lakes: I. There are several pool drains behind homes that are ran down close to the lake banks and pose a possible erosion issue as well as a water quality issue.The drain lines should likely be cut higher up the banks,within the homeowner's property,to prevent these issues and allow any discharged pool water to percolate properly through the ground. .. - _- -f , •.:%-*•15•,,,'--.44--'"It',i1."4° m ,LAEe . '� h ,'-.'.. :.,w,::::;',„-..,-, -t3 `S o;fes..:, IL The southwest corner of lake 2 appears to have some erosion at the base of the rip rap as the filter fabric has become uncovered. No significant issue is present, but fill possibly from cleaning out the adjacent flared end should be added on top of the fabric. .7;41, - ill. There is a hole between 3861 and 3865 Wax Myrtle Run on the east bank of lake 9 that should be filled to prevent additional erosion from developing. lam � Severn Trent Yearly Management Report 4 1 6 1 1 A 1 g. Bulkheads/Bridges: No new issues observed. h. Grass Clippings in Lakes:The landscapers were observed trimming the hedge adjacent to the east bank of lake 11 and Collier Boulevard,To dispose of the trimmings,a mower was mulching the trimmings,and they were being blown towards the lake.Additional organic loading of the lakes should be avoided if at all possible to minimize impacts to water quality and favorable conditions for algae blooms from developing. Vie. sa i a us G ' ,"'u f " ' 'a - " vimg � i. Trash in Lakes: An object was noticed at the northeast end of lake 5 on the north portion at the intersection of Cedar Hammock Boulevard and Cedar Hammock Circle.It appears to be some form of a traffic sign from the outline. No other issues observed. l i N k fid 1 -'. i Ilf ,. .u7 . .,:.,,f, ... ..... ., y. mo �,--,_ a`, .,. ). Dissolved Oxygen(D.O.)Tests: Lakes that were tested are doing well with their dissolved oxygen levels. Environmental factors such as temperature,wind,sun or clouds can cause changes to the D.O. level to occur. Severn Trent Yearly Management Report 5 1611A1 Cedar Hammock CDD Water Testing Results 4/28/2017 Lakes Dissolved Oxygen Lake 1 6.43 Lake 2 5.93 Lake 3 6.40 Lake 7 4.81 Lake 10 6.96 Lake 13 6.97 2. Guard House: The window grille inserts are beginning to wear out and may need to be replaced soon as some of the pieces are missing or crooked.Other minimal wear and tear observed. R.��n f..-0 arJ' n 3. Lighting No issues observed. 4. Pier An Earleaf Acacia,listed as a Category I invasive exotic on the 2017 Florida Exotic Pest Plant Council's list of invasive plant species,was observed just northeast of the pier boardwalk.According to the Collier County Requirement for Removal of Prohibited Exotic Vegetation(section 3.05.08) this tree should most likely be removed.No other issues were observed with the pier. Severn Trent Yearly Management Report 6 1 6 I 1 A 1 y4� # ,� 4k 5. Preserves Issues remain with invasive exotics on the northwest border of C-2 as juvenile trees are beginning to mature.The visible number of exotics has increased from the inspection in October 2016.These trees should be removed to prevent the establishment of a seed source within the preserves. - Y`2 ; •'' ass t r ;�• 6. Roadways The new paving project at the time of last inspection was proceeding along very well. PMI had minor issues during the project,but addressed them and corrected the deficiencies.Club staff has installed new root barrier at the end of Cedar Hammock Circle,striping has been performed,and all workmanship pertaining to the paving appears to be of good quality.The other roadways appeared to be mostly unchanged with the exception of the east end of Cedar Hammock Boulevard and the cul de sac of Cedar Hammock Court where alligator cracking is beginning to be noticeable. Severn Trent Yearly Management Report 7 � u� & � � � � 1� N � �0 � .�- -. '_`` . .. ~~~-_�_ -,~ ° - _ -_- Cedar Harr mock Boulevard ,;;;,-,4,44,..'"fi'-s-',;'',;1.-Jit'iisill,-,.'1,,s,..-.,,,,,,::.,....---":1---,,--',--.1,-.x::„.......,,--;-.I,:::;'acci..i4,:ii5.,i rit,,,i,,,,., , .., ,•,„,,,,,,,,,.;,:,,,,-1.;.;,,,,.14,,..4„..i,giv.w..,,,,;,:tutwa,i.:4_,..:.„,,t4,,,,*,*$:- ,, . ..„- - .. 04.„....4114,„,,wt.:,&,,,:,„,,,...,„,,.....4.,:,44:40„:4..,,, , :.„ . . , . .—. Cedar Hammock Court '� : *,� � ` . ' 4, ..; „..01*,:lc:::44,!..t.,,v,,,,,v,..0,61,e‘:7,;:,:i.,,,,,,,., ..;,. ;ttiiai,, souruiti.,..,:ti,:a",,,,A.4-11:;oti_xvo.;.:,. ...,:1104 7 :,. ..4.., •.,',-,-41,4,--',,;.,.*,e-14-Tif-171T,f,''',V"k";T-,:':.:-:- :.. T.-*riigri',*WZ*gtitr:.:'t.114igtg;YS':;:'t";-i, 7. Security Cameras Training on how to use the rear camera system may be beneficial for the guards.Duhn8da inspecdonthe cameras weenot posentonthe screen,howeve�w�hminor a�ustnentthree of the four camera feeds were able to be placed on the screen.A technician may be necessary to get the fourth feed running again. v_=+`^�~�,�'`=,�.. ^~',`� .^,=n^"�.` . . '�.`^^'`~��, �.�.s°":`r,+°`�°��,�"�.'.`" x��`.^� ~ ,. �`*°.�,�� p��``� ` �,'..,�*�.w��`e��.��,.,^"..+�^ Severr Trerit Yearly Management Report 8 1611A1 4� ,vim ai 5y p. !"I b , a q h ff Yl 5 " ,.^,'" „.-i,.1,',' -,”, '• `;-tom,✓ 8. Sidewalks No issues observed. 9. Stormwater System a. Canals:The cattails and melaleuca trees have been removed.The canal is clean and ready for the rainy season. 4 � � Vis„ � to f b. Drains: i. The drain for the tennis courts leading to lake 2 appears not to be functioning properly. There should be a catch basin to capture the tennis court sediment, but presently this sediment is being allowed to enter the lake and is beginning to accumulate in the lake and around the flared end. ,a „�.e,. —�W ...�w...,. w. ..__ ,... ... _ w_ ._. .m.,_ Severn Trent Yearly Management Report 9 1611A 1 1, 1 1 , - -, -.,',t,*.• ,` , ' ,,-..- --,-z,i;- ‘-:t.,-::',...,,e',,, - ",- , - :- -. "`A t. ":: •3:i I fr'',. 0. 4-4:1'' ,,,,'?"-'1',-..-ti4t.ii ', ''I•z.t,4, ..... . ,:',1,.• - , , ;:,;,.;,;' rt'Sit,S.2...'2,4 .;;:4("i' :ii:',4.,2 ""...'' ' ,' -, ''.:'' '',,, ',4; -;; V'',;; f$:; r"Atf1,1'n% i'td , "..\•i'''k i'''''''.!1:": *41i3 ''''..,;':7'Z Vc.. i If 7 1.',(:-r*Ik• .,/,44444.*IIK"‘,,-,',1; '',A,..'4*- ..V.2,,,''';`.;r1 i'_ , ' ."',., ''' `1,',/,,,,..e7i: !'',wc ,.-‘,:jZ)V‘,',.- ,Aik.:0, •s.elv.,"`!‘• If *7,1 '''1,.: '!:! '.41`Iii,;!•-:',‘',.;-,:;:', ' -7:,-.4,%:‘;,, : tf21 t ' I c, Gutter Pans: No issues observed. d. Interconnect Pipes: I. Lake 2/3:The interconnect has minimal sediment and rocks at the flared ends and should likely be cleaned out to prevent additional debris from building up in the pipe. .-,-.-' -'11t 4* , •:,- ‘-s..1,--,--.-,, :-.„ ,Mr...- - ;•'s,t '7,477r:. .„,„0 ' e •':- ' $ .,., :, , ,-„r, ..-W;4,*:,,T,':„.17- ',,''vr4i0,,rtz.4;-, 40-o'- 1 1117' :,,,, ':,t l'illgik**° ' 'zt--,4"7.- „': - ,x.‘ ,...7,, •-• ,i3;."! -1'4--'''..t„-4,Tilitt, 40,4fr. '44'' :::ig- ii.-- '- "• - ''''''t-4 if y 'OP° ,,.-i'4,k,Z7,4;&t,.::,...4:-.4):. 4Atitt4tite''',1:-. '''''''''*;:ii$Ai';1 -.' ,iri: -,A7ir4''!‘: ''''''': tit441 . ',2 stet- " 1 •,,,, .1°' ,-'''' f'-:','W ', 1' '• ''' '' ''''A''-',,''' '''''',,' 'A. ', '-',..17,'"Lt -. :''',,,,''''s:',,;;4,..,%;,1' ,-,;e4 '4:- -,,.., - -- Severn Trent Yearly Management Report 10 1 6 I 1 A 1 ii. Lake 15/16:The interconnect has sediment buildup in the pipe visible on the Lake 16 side that should likely be cleaned out to prevent additional buildup from occuring. ! c ° ` aha k S � "4,tefM•a iii, Preserve 4/C-2: Large rocks remain blocking a few of the pipes under Cedar Hammock Boulevard and should be removed in order to maintain proper water flow between the two preserve sections. aye e. Lake Drainage Pipes: There are a few pipes on the north bank of lake S near the cul de sac of Cedar Hammock Court that could be addressed.One of the pipes could be extended further into the lake and buried to minimize erosion of the lake bank while the water level is low.The other pipe could be buried, possibly extended further into the lake,and the slope regraded as well. Severn Trent Yearly Management Report 11 1611A1 � k Y .' C � �Sw +�Y= -....,„„„a-,,,,---,---,,,,'-',-. -=-•- a�' « � �.. jd?4 jam'-''��, � a "� ,- n' �' Y ,gy' iia a .v a a �r ),,,,'•:4!"'4,1"(•!,;:'-''''''• ".� rwC - W 3{" .1, =.„',.„--- yF - ev r3 c.fve '� •?`, f. Overflow Weirs: No issues observed. t r K 8 d ,ma+..„,„,„-=',.- �g , ,, 1-,..."' �wo� x � � 5` ` r '� x.ax ,.'. T v . to ` a' NJ n g. Catch Basins: i, Like :The southwest drain is beginning to be clogged at the flared end of the pipe.The bulrush and the sediment should be scraped back to allow better water flow. Severn Trent Yearly Management Report 12 1 6 1 1 A 1 n' ar r '! a Pit lit: frc ,, , '4;,44., ii, Lake 3:The rocks at the flared ends of the pipes connected to the catch basins at the entrance to the clubhouse should be cleaned out to prevent additional sediment from building up. `-. z' ;0-,.1„t%-e,.,., 4 ;. •%'•roc?. k n r 10., Wells The discharges for wells#4 and#6 have been extended further into the lakes as previously requested.Well#6 appears to be leaking from a valve when it is running.This has been reported to the vendor to ensure there is no issue.During the inspection last October it was observed that the requested outlet had not been installed at the meter for well#6.This was reported to the vendor and the new outlet was observed during the most recent inspection.All other wells appeared to be in good working order. Severn Trent Yearly Management Report 13 1 6 1 1 A 1 Well#2 Well#1 :•)% fjIW. - "- Well#4 .mfe. Well#6 vsf r • • . 41:4* - . ayge: •- "-• = • 14 Severn Trent Yearly Management Report 1 6 1 1 A 1 ,-.1,,.... ,---- ,.•-;%.-„,-.4tii-0.- ..„ '• -""-'4 ''-•< -' '','' 'I.. , —1.•, , '- • . , , - , (-,. -,-— ''•,'...,,„1",--‘,--,,,,-,,it',.--,- - '- ,•k:',-, —•-,,,,,:;e„:4;tt,".,,,,:„• - -' t.• - 33, -c.f.., '''-s.',..:;".,:'-„,...::;',..,0,„-,,.,,,,:•,,, s,;;'-x-',. ''.•-,‘ 11, Resi en No issues rep .'d tiamplaiolr nts/Concerns throughout the tCed°. 12. wildlife was seen One dead fish was observed on the bank of lake 3.Active Fish/Wildlife Observations property. ` -S.''''''',':i:s,'V,''''''`"."Ji',Ik''''''',4' •ii.14''',,:ti`,;'; .=.1,A4 "t,',...i'.,,- ‘--- `.. , '' ,t4.:-'44.4.4,, A ,„ p ,,.,4,,.. .,•„,,,v-..".„-(.4z, :t4.°,2-x,.:,,-.-:,,,, ;,..,,,--, -_,:,--,-.',,:A.,;:,-.e''' iii.:4*A.ti," —':'.'4.""1.1vii 4 4:11P-** tT,,4,:- '.4..._‘ "4• v. k''''' ' " ''-'.',12!. ``,..`--t";``,-.'`''-`` ',''''''''''.-41'4`2,,,`-*-,,,,ZA.4.,,-4",`",,ki.,-,',;`,V,.:', 4-41'''.,,,, '''''' • .•,*"%, ,. ",1".•:.1r Z,,• ." s'i.s.-1,,f",;',';na3;1-:',14,4**-vf',•:,4,;:lYs.'L'''''''','"'''''''-r'.''''''!'"-.7*'('''2. 3' ' s ,''::— .... ,,, -'12:rig*,, -,--, ,`.,,,",.';zi,;41;01z.,,,''14'„iriX":-.,:;.;-:,,,,,,,„.?,;•-,s_:‘, -,. ,.= - =-- s.., ..,,a,, „.. El Gambusia 0 Catfish 0 Bream Z 0 Bass Ej coots Gallinules E Herons LI El Egrets 0 Osprey Ibis 0 Cormorant 0 EAnhinga in Alligator Snakes [ZI Otter [1 Woodstork El Turtles E Other Species:Tilapialpictured above rixht1 bserved. 13.NNooisnsueC,DoD Items 15 Severn Trent Yearly Management Report 1611A1 MINUTES OF MEETING CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Cedar Hammock Community Development District was held on Monday, May 15, 2017 at 3:00 P,I at the Cedar Hammock Clubhouse, 8660 Cedar Hammock Boulevard,Naples,Florida. Present and constituting a quorum were: Thomas Cook Chairman Gary McClellan Vice Chairman Larry Minamyer Assistant Secretary Norman Day Assistant Secretary Also present were: Bob Koncar District Manager(via phone) Justin Faircloth Assistant District Manager Sam Marshall District Engineer Tom Read Cedar Hammock Golf and Country Club Paul Molberg Cedar Hammock Golf and Country Club Ralph Verrastro Bridging Solutions Alex Garland Garland&Garland Al Garland Garland&Garland Associations and Residents The following is a summary of the discussions and actions taken at the May 15, 2017 Cedar Hammock Board of Supervisors meeting. FIRST ORDER OF BUSINESS Roll Call Mr. Cook called the meeting to order and Mr.Faircloth called the roll. SECOND ORDER OF BUSINESS Approval of Agenda • Move items five and seven up on the agenda after audience comments. On MOTION by Mr. McClellan seconded by Mr. Mr.Day, with all to favor,thea enda was a roved as amended. THIRD ORDER OF BUSINESS Audience Comments There being none, the next item followed. 1611A1 May 15,2017 Cedar Hammock CDD FIFTH ORDER OF BUSINESS FY 2018 Budget Public Hearing On MOTION by Mr. Minamyer seconded by Mr. Day, with all in favor,the .ubltc hearin was o.ened. • Mr. Faircloth reviewed the proposed budget for FY 2018 and the issues with the bulkheads that the District will need to take action to repair. • Mr. Faircloth noted information on loan quotes was provided in the agenda package. • Mr.John Holiya questioned contingencies and reserves. o Contingencies, reserves, and projects funded were outlined and aging infrastructure addressed. On MOTION by Mr. Day seconded by Mr. McClellan, with all in favor,the public hearing was closed. A. Adoption of the Budget for Fiscal Year 2018(Resolution 2017-4) On MOTION by Mr. McClellan seconded by Mr. Minamyer, with all in favor, Resolution 2017-4, a resolution of the Cedar Hammock Community Development relating to the annual appropriations of the District and adopting the budget for 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 the said fiscal year was®o a� �ted. B. Levy of Non-Ad Valorem Assessments (Resolution 2017-5) On MOTION by Mr. Day seconded by Mr. McClellan, with all in favor, Resolution 2017-5, a resolution levying and imposing a non-ad valorem maintenance and benefit special assessment for the Cedar Hammock Community Development District for fiscal year 2018 was adopted. SEVENTH ORDER OF BUSINESS New Business • Mr.Day outlined the site visit with Al and Alex Garland regarding Holes 16 and 17. • Mr. Alex Garland addressed the process they would utilize to replace a wall. 2 16I1A 1 May 15, 2017 Cedar Hammock CDD • Discussion followed on repairs/adjustments to extend the life of the walls on#4,#5,#16 and#17. • Mr. Verrastro outlined his inspection of the bulkheads. • Mr. Alex Garland continued on how they would repair and/or replace the walls. • Impact to the golf course was discussed. • Discussion followed on the possibility of doing more than one portion of a project at a time. • Garland & Garland's preference is for the water level to be higher when they are performing the work with Mr. Read noting August would be the best timeframe. • The repairs on #4 could be done at any time; a replacement project would not be able to be started this summer and would have to be planned for the summer of 2018. • Discussion followed on doing one wall per year over the course of four years. • Engineering and design for the project(s)was discussed. • The cost of the repairs for#4 are estimated at$2,000 to$3,000. • Discussion followed on permitting—SFWMD and Collier County. • Bidding the projects was discussed. l_. On MOTION by Mr. Minamyer seconded by Mr. Day, with all in favor, Garland & Garland to perform repairs to bulkhead#4 with a not to exceed amount of$5000 was a roved. A. Change Order 1—for Design Wall Replacement B. Change Order 1A—for Design Wall Replacement • Discussion followed on the change orders. o Change Order 1 - for#16 and#17 is$13,123 o Change Order IA--for#4,#5,#16 and#17 is $28,756 Mr. McClellan MOVED to approve the Bridging Solutions proposal for Change Order IA designing four bulkheads [#4, #5, #16 andMinamvver seconded the motion. • Mr. Marshall noted during the construction phase they will want inspections by the structural engineer. 3 1 6 i 1 A 1 May 15,2017 Cedar Hanunock CDD o Mr. Faircloth noted it is not included and Bridging Solutions will need to provide another proposal for that.work. On VOICE vote, with all in favor, the motion was a proved. C. Loan Quotes • Discussion followed on funding the projects. o Line of credit with a draw down so the CDD is paying only for what is used. o This item was tabled with the possibility of doing one bulkhead per year over the next four years. FOURTH ORDER OF BUSINESS Approval of Minutes of the April 17,2017 Meeting On MOTION by Mr. McClellan seconded by Mr. Day, with all in favor, the minutes of the April 17,2017 meeting were approved. _a SIXTH ORDER OF BUSINESS Old Business A. Discussion of Road Maintenance Project • Mr. Cook thanked Mr. Day for his work on this project and other members for assisting with traffic control. • It was noted that the contractor[PMI] did an outstanding job. EIGHTH ORDER OF BUSINESS Manager's Report A. Field Manager's Report • Mr.Faircloth reviewed the report with the Board. B. Meeting Schedule for Fiscal Year 2018 • A request was made to move the April 16, 2018 meeting to April 9, 2018, the second Monday. I On MOTION by Mr. Minamyer seconded by Mr. Day, with all in favor, the meeting schedule for fiscal year 2018 was approved as amended. 4 1 6 I 1 A 1 May 15, 2017 Cedar Hammock CDD NINTH ORDER OF BUSINESS Attorney's Report There being no report, the next item followed. TENTH ORDER OF BUSINESS Engineer's Report There being no report, the next item followed. ELEVENTH ORDER OF BUSINESS Communication to Master Board There being none,the next item followed. TWELFTH ORDER OF BUSINESS Supervisor Requests There being none,the next item followed. THIRTEENTH ORDER OF BUSINESS Adjournment j There being no further business, j MOn MOTION by Mr. McClellan seconded by Mr.Minamyer, with all in favor, the meeting was adjourned at 5:02 p.m. /6*' . -_t_ _ — — I (Wk.,. NC--....____ etary/- ssistant Secretary Tom Cook,Chairman 5 1 1611A1 Cedar Hammock Community Development District Board of Supervisors Tom Cook,Chairman Bob Koncar,District Manager Gary McClellan,Vice Chairman Justin Faircloth,District Manager Larry Minamyer,Assistant Secretary Dan Cox,District Counsel Norman Day,Assistant Secretary Sam Marshall,District Engineer Quentin Greeley,Assistant Secretary Regular Meeting Agenda October 9,2017—3:00 p.m. 1. Roll Call 2. Approval of Agenda 3. Audience Comments 4. Old Business A. Re-billing of Paving Project B. Reserve Study C. Bulkhead Wall Design Discussion 5. New Business A. Bridging Solutions Proposal for Bridge Inspection-#18 Bridge Collapse B. Insurance Coverage Review i. Rear Gate Damage Review ii. Camera System Discussion iii. Hurricane Irma Damage C. Grass Carp Discussion 6. Manager's Report A. Approval of the Minutes of the May 15, 2017 Workshop and Regular Meeting B. Financial Report for August,2017 C. Follow Up Items 7. Attorney's Report 8. Engineer's Report 9. Communication to Master Board 10. Supervisors Request 11. Adjournment THE NEXT REGULAR MEETING IS SCHEDULED FOR NOVEMBER 13,2017 at 3:00 P.M. 1611A 1 Florida Reserve Study and Appraisal,Inc. 12407 N.Florida Avenue Tampa,FL 33612 Phone:813.932.1588 Fax:813.388.4189 www.reservestudyfl.com Funding Reserve Analysis for Cedar Hammock CDD August 18, 2017 X �' s . a k r , 4 Al » . U1110 , • '�� iTi % % I Hammock •t ock GOLF&CWNTR'YC e . 3 s v. z a s - „ a • _ y" s Page 1 of 37 Pages Friday, August 18,2017 1611A1 Funding Reserve Analysis for Cedar Hammock CDD Table of Contents Pages Subject 1 Report Cover Sheet 2 Table of Contents 3 to 17 Reserve Study Summary 18 to 19 Reserve Item Summary 20 to 24 Reserve Item Listing 25 to 26 Present Cost Report 27 Cash Flow 28 Assessment Summary 29 to 32 Expense Report 33 to 37 Expense Summary Friday, August 18,2017 Page 2 of 37 Pages 16 11 A 1 Florida Reserve Study and Appraisal,Inc. 12407 N.Florida Avenue Tampa,FL 33612 Phone:813.932.1588 Fax:813.388.4189 www.reservestudyfl.com August 18,2017 Cedar Hammock CDD 8660 Cedar Hammock Blvd Naples,FL 34112 Board of Directors, We are pleased to present to Cedar Hammock CDD the requested Reserve Funding study. We believe that you will find the attached study to be thorough and complete. After you have had an opportunity to review the report you may have questions. Please do not hesitate to write or call,we would be pleased to answer any questions you may have. Project Description Cedar Hammock Community Development District("Cedar Hammock CDD or "District") is an independent taxing district created and existing under Chapter 190 of the Florida Statutes. Cedar Hammock CDD commenced operations in November 1999. Cedar Hammock is comprised of 799 units which consist of single family homes and multi family homes. The community started construction in 2000 and home construction was completed in 2004. The CDD consists of 417.32 acres and is located in Naples, Collier County, Florida. Date of Physical Inspection The subject property was physically inspected on April 5 and April 26, 2017 by Paul Gallizzi and Steven Swartz. Study Start and Study End This Reserve Study encompasses the 2017-2018 fiscal year plus 30 years. The Study Start Date is October 1, 2017 and the study ends on September 30,2048. Governing Documents A review was made of aerials and subdivision plats for the subject property. Depth of Study Full Service Reserve Study with Field Inspection A field inspection was made to verify the existing condition of the various reserve study components, their physical condition, and to verify component quantities. In place testing, laboratory testing, and non-destructive testing of the reserve study components were not performed. Field measurements of component quantities were made to either verify improvement plan take offs or determine directly the quantities of various components. Photographs were taken of the site Friday, August 18,2017 Page 3 of 37 Pages 16 11A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Summary-Continued improvements. Summary of Financial Assumptions The below table contains a partial summary of information provided by Cedar Hammock CDD for the Cedar Hammock CDD funding study. For the purpose of this report, an annual operating budget was set to $0,as this report focuses only on reserve items. Fiscal Calendar Year Begins October 1 Reserve Study by Fiscal Calendar Year Starting October 1,2017 Funding Study Length 30 Years Number of Assessment Paying Owners 799 Reserve Balance as of October 1,20181 $637,286 Annual Inflation Rate 2.50% Tax Rate on Reserve Interest 0.00% Minimum Reserve Account Balance $0 Assessment Change Period 1 Year Annual Operating Budget $0 1 See "Financial Condition of District"in this report. Recommended Payment Schedule The below table contains the recommended schedule of payments for the next six years. The projected life expectancy of the major components and the funding needs of the reserves of the District are based upon the District performing appropriate routine and preventative maintenance for each major component. Failure to perform such maintenance can negatively impact the remaining useful life of the major components and can dramatically increase the funding needs of the reserves of the District. Proposed Assessments Fiscal Owner Total District Annual Proposed Calendar Annual Reserve Reserve Balance Year Assessment Assessment 2018 $391 $312,300 $285,748 2019 $401 $320,108 $66,611 2020 $411 $328,110 $50,240 2021 $421 $336,313 $118,667 2022 $431 $344,721 $291 2023 $442 $353,339 $139,058 *Annual Reserve Payments have been manually modified. Payments have been modified to smooth payments over time. Fiscal Year beginning October 1,2018 Friday, August 18,2017 Page 4 of 37 Pages 16 11 A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Summary-Continued Reserve Study Assumptions • Cost estimates and financial information are accurate and current. • No unforeseen circumstances will cause a significant reduction of reserves. • Sufficient comprehensive property insurance exists to protect from insurable risks. • The District plans to continue to maintain the existing common areas and amenities. • Reserve payments occur at the end of every calendar month. • Expenses occur throughout the year, as services are provided. Impact of Component Life The projected life expectancy of the major components and the reserve funding needs of the District are closely tied. Performing the appropriate routine maintenance for each major component generally increases the component useful life, effectively moving the component expense into the future which reduces the reserve funding payments of the District. Failure to perform such maintenance can shorten the remaining useful life of the major components, bringing the replacement expense closer to the present which increases the reserve funding payments of the District. Also, some reserves items may have the phrase allowance after it. These reserve items are something that would not be fully replaced at one time,but a small portion may have to be replaced periodically. Inflation Estimate Inflation has been estimated at 2.50 percent over the course of the study. Initial Reserves As of March 31, 2017, there was $831,506 set aside for reserves. This number does not include operating reserves. The projected reserve balance on October 1, 2017 will be$637,286, which deducts the cost for the roadway project. These numbers were obtained from the District on the official March 2017 balance sheet and the annual budget. October 1, 2017 starts the next fiscal year. September 30, 2018 marks the end of the fiscal year. Financial Condition of District The pooled method with inflation reserve projections estimate $390.86 per owner per year in fiscal year 2017- 2018 and$312,300 in total funding. At the current time, the District is considered to be 24 percent funded. This represents a poorly-funded status. The higher the percent funded,the more likely a District is to avoid a special assessment. The following are general measures to the health of a District based on the percent funding model: 0- 30% funded: poorly funded 30-70% funded: fairly funded 70-100% funded: well funded 100+% funded: very well funded Friday, August 18,2017 Page 5 of 37 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Summary-Continued Special Assessments No reserve items will require special assessments if the funding schedule is followed. However, funding less than the suggested amounts will likely result in special assessments or for the replacement of an item to be delayed. Reserve Funding Goal The reserve fund is set to be as close to Fully Funded as possible on an annual basis. Study Method Funding studies may be done in several ways,but we believe that the value of a funding study lies in the details. "Bulk" studies are quick, usually inexpensive, and almost always border on worthless. We believe that meaningful answers to funding studies lie in the details. This approach is pragmatic, and allows human judgment and experience to enter into the equation. Unless noted otherwise, the present cost of every reserve item in this report has been estimated using the "National Construction Estimator", a nationally recognized standard, and modified by an area cost adjustment factor.Where possible,known costs have been used. In addition,every reserve item has been given an estimated remaining useful life, an estimated useful life when new, and has been cast into the future to determine the inflated cost. Equal annual payments are calculated for each reserve item based upon a payment starting year and a payment ending year using the end of period payment method. Interest earned on accumulated reserve funds and taxes on the reserve interest are also calculated. Initial reserve funds are consumed as expenses occur until fully depleted, reducing annual reserve payments to a minimum. As you review this report,we are certain that you will appreciate the level of detail provided, allowing you to review each reserve item in detail. Summary of Findings We have estimated future projected expenses for Cedar Hammock CDD based upon preservation of existing improvements. The attached funding study is limited in scope to those expense items listed in the attached "Cedar Hammock CDD Reserve Study Expense Items". Expense items which have an expected life of more than 30 Years are not included in this reserve study unless payment for these long lived items overlaps the 30 Years reserve study envelope. Of primary concern is the preservation of a positive funding balance with funds sufficient to meet projected expenses throughout the study life. Based upon the attached funding study,it is our professional opinion that owner monthly fees as shown in the attached "Cedar Hammock CDD Assessment Summary" will realize this goal. Some reserve items in the "Revenue Summary Table" may not contain payments. In this analysis the initial reserves were used to make annual payments for expense items in their order of occurrence until the initial reserve was consumed. As a result reserve items without payments may be expected, particularly in the first few years of the funding study. Reserve items that have been paid with initial reserve funds are identified with a [FP] in the Expense Items Sheets. An item marked [PR] is partially paid with initial reserve funds. Cedar Hammock CDD represents and warrants that the information provided to us, including but not limited to that information contained in the attached Reserve Study Information Summary, that the maintenance Friday, August 18,2017 Page 6 of 37 Pages 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Summary-Continued records are complete and accurate, and that we may rely upon such information and documents without further verification or corroboration.Where the age of a particular Reserve Item(as listed in the Reserve Study)is unknown, Cedar Hammock CDD shall provide to us Cedar Hammock CDD's best-estimated age of that item. If Cedar Hammock CDD is unable to provide and estimate of a Reserve Item's age, we shall make our own estimate of age of the Reserve Item. The Reserve Study is created for the District's use, and is a reflection of information provided to us. This information is not for the purpose of performing an audit, historical records,quality or forensic analyses. Any on site inspection is not considered to be a project audit or quality inspection. The actual or projected total presented in the reserve study is based upon information provided and was not audited. Percent Funded Many reserve studies use the concept of"Percent Funded" to measure the reserve account balance against a theoretically perfect value. Percent Funded is often used as a measure of the "Financial Health" of a District. The assumption is, the higher the percentage,the greater the "Financial Health". We believe the basic premise of"Fully Funded"is sound, but we also believe that the validity of the Fully Funded value must be used with caution. To answer the question, some understanding of Percent Funded is required. Fully Funded is the sum of the depreciation of all the components by year. To get the Percent Funded,divide the year end reserve balance by the Fully Funded value and multiply by 100 to get a percentage. The concept of Fully Funded is useful when the reserve study is comprehensive,but misleading when the reserve study is superficial or constrained. As a result, we recommend that the statement "Percent Funded" be used with caution. Keeping Your Reserve Study Current We believe that funding studies are an essential part of property management.People and property are constantly changing and evolving. As a result,the useful life of a funding study is at best a few years, and certainly not more than five years.This reserve study should be updated: • At least once every few years • At changes in the number of assessment paying owners • Before starting new improvements • Before making changes to the property • After a flood or fire • After the change of ownership or management • After Annexation or Incorporation Items Beyond the Scope of this Report • Building or land appraisals for any purpose. • State or local zoning ordinance violations. • Building code violations. • Soils conditions, soils contamination or geological stability of site. • Engineering analysis or structural stability of site. • Air quality, asbestos, electromagnetic radiation,formaldehyde, lead, mercury,radon, water quality or other Friday, August 18,2017 Page 7 of 37 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Summary-Continued environmental hazards. • Invasions by pests,termites and any or all other destroying organisms, insects,birds,bats or animals to buildings or site. This study is not a pest inspection. • Adequacy or efficiency of any system or component on site. • Specifically excluded reserve items. • Septic systems and septic tanks. • Buried or concealed portions of swimming pools,pool liners,Jacuzzis and spas or similar items. • Items concealed by signs,carpets or other things are also excluded from this study. • Missing or omitted information supplied by the Cedar Hammock CDD for the purposes of reserve study preparation. • Hidden improvements such as sewer lines, water lines,irrigation lines or other buried or concealed items. Stormwater Drainage Notes Cedar Hammock CDD has a large land area of 417.32 acres comprised of 799 units. The drainage for the community is comprised of inlets, drainage pipes, and retention ponds. The ponds have been constructed to engineering standards that include proper slopes and shore line stabilization which includes erosion protection and approved backfill materials such as soils with a high clay content covered within 2 inches of sand. The entire residential area including all roads and open areas have a complete drainage system. Overall, there are 85 curb inlets, 45 grate inlets, 8 manholes, 5 control structures, 50 flared end sections, and 3 mitered end sections. Additionally, there is 12,567 feet of reinforced concrete piping ranging in size from an 15 inch diameter to a 42 inch diameter. Cedar Hammock Storm Water Pipes Concrete: Diameter Length Cost/LF Amount 15" 1722' 48.00 $ 82,656 18" 4132' 60.00 $247,920 24" 3750' 84.00 $315,000 30" 1560' 108.00 $168,480 36" 759' 132.00 $100,188 42" 630' 156.00 $ 98,280 Other Drainage: Curb Inlets 85@3500 = $297,500 Grate Inlets 45@3000 = $135,000 Manholes 8@2650= $ 21,200 Mitered End Sections 3@1800= $ 5,400 Flared End Sections 50@1800 = $ 90,000 Friday, August 18,2017 Page 8 of 37 Pages 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Summary-Continued Grand Total $1,561,624 In general,the drainage system including drainage structures and drainage pipes have a long lifespan. These improvements, however, may encounter problems from natural causes such as settlement or tree roots and man made causes such as excavations or poor original design or poor construction. It has therefore been deemed necessary to set up a reserve for repair and replacement of the District-owned drainage improvements. For the purpose of this reserve study,it is our opinion that 2.5 percent of the original system cost should be set aside for reserves over a 5 year period, which would result in a reserve over that time of$39,000. These reserves can also be used for deferred maintenance of the storm drainage system, as some minor problems may occur at various times. The amounts shown in this reserve study should be analyzed and adjusted in future reserve studies based upon actual District expenditures for such items. Bulkhead Notes Cedar Hammock has used bulkheads to stabilize their pond banks and golf course islands in some areas. The bulkheads are wooden timbers, as low as 4 feet in height and up to 10 feet in height. The District has planned for replacement of the bulkheads in the upcoming years. The bulkheads have an expected lifespan of 25 years when new. Proper maintenance of the bulkheads is essential in achieving its expected life. Proper maintenance includes routine power washing and applying a wood sealant on the bulkheads. Golf Course Bridge Notes There are 8 golf cart bridge which cross a lake or wetlands area through the community. The bridges are approximately 18 years old and appear to be in average condition. Overall,there are 13,870 SF of golf cart bridges. The deck boards on the bridges have been preserved by running some pieces of wood along the length of the bridge to act as a guide path. This has cut down the wear on the deck boards and extended their lifespan. We have estimated the replacement cost of the bridges to be $60 per square foot, which would result in a total cost of$832,200. The bridges should have a remaining life of approximately 10-12 years. Paving Notes Asphalt paved roads have a varying expected life from approximately 15 years to 30 years. It is typical to assume an expected life of 20 years in the District. As roads age, this physical condition can be evaluated and the expected remaining life of the roads can be re-evaluated. Small road repairs can be handled from the operating budget. Cedar Hammock CDD has roads in various conditions. The District has taken a segmented approach to replacing roads. Wax Myrtle Run and Cordgrass Way were resurfaced a few years ago. Cedar Hammock Circle and part of Sawgrass Way will be resurfaced in the next month and the work will be complete before the next fiscal year. We project the remaining roads will be resurfaced in the following schedule: Sawgrass Way and Buttonwood Circle in 2018-2019, Cedar Hammock Ct in 2019-2020, and Cedar Hammock Blvd in 2020-2021. Friday, August 18,2017 Page 9 of 37 Pages 16 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Summary-Continued Pond Banks Notes Drainage ponds require routine and non-routine maintenance. Routine maintenance includes mowing debris removal and catch basin cleaning. Mowing on a regular basis enhances the aesthetics of the area as well as helping to prevent erosion. Proper mowing of the banks helps the ground cover maintain a healthy root system, which minimizes erosion. Trash, debris, and litter removal reduces obstructions to inlets and outlets allow the storm water system to function as designed.Cleaning catch basins is also considered routine maintenance. For the purpose of this reserve study, the cost of routine maintenance is not a reserve item. Non-routine maintenance is a reserve item. Non-routine maintenance includes bank erosion and stabilization, sediment removal, and structural repairs and replacement. From time to time, some of these ponds may encounter erosion of their banks and require repairs.All ponds react differently due to original construction, slope of the bank, soil or environmental conditions, and other factors. In Cedar Hammock, there are 19 retention ponds for stormwater drainage. These ponds are estimated to have 44,133 linear feet of shoreline area and 73.6 acres of total area. During the site inspection,we observed most shorelines in good condition and a few spots of minor erosion. It is not likely that all of the shoreline area will erode and need to be replaced. We have estimated that approximately 5 percent of the shoreline will erode and need refurbishment over a 5 year period. An erosion control reserve for repair of ponds is necessary for the proper upkeep in the District. This number can be adjusted in future reserve planning if necessary. Sidewalk Notes Most of the sidewalk has an indefinite life. However, certain small sections may need maintenance or to be replaced due to problems such as tree roots uprooting the sidewalk. It is our estimate that 5 percent of the cost new of the sidewalk be set aside over a 5-year period to reserve for these repairs. There is approximately 136,100 SF of sidewalk on the District grounds. The estimated replacement cost new is approximately $680,500, which would result in a sidewalk repair reserve of$34,000 over a 5-year period. Statement of Qualifications Paul Gallizzi and Steven Swartz are professionals in the business of preparing reserve studies and insurance appraisals for community associations. We have provided detailed analysis of over 300,000 apartment, villa, townhome, and condominium units. We have prepared insurance appraisals and reserve studies for all types of community associations including high rise condominiums, mid-rise condominiums, garden-style condominiums, townhouse developments, single family homeowners associations, etc. We both hold engineering degrees from fully accredited universities. Paul Gallizzi is a State Certified General Real Estate Appraiser License Number RZ 110 and a State Certified General Contractor License Number CGC 019465. Steven Swartz is a designated Reserve Specialist, RS No.214, from the Community Associations Institute as well as a State Certified General Real Estate Appraiser License Number RZ 3479. Conflict of Interest As the preparers of this reserve study, we certify that we do not have any vested interests,financial interests, or other interests that would cause a conflict of interest in the preparation of this reserve study. Friday, August 18,2017 Page 10 of 37 16I1A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Summary-Continued We would like to thank Cedar Hammock CDD for the opportunity to be of service in the preparation of the attached Funding Study. Again,please feel free to write or call at our letterhead address, if you have any questions. Prepared by: Paul Gallizzi Steven M.Swartz,RS Enclosures: 6 Pages of Photographs Attached Friday, August 18,2017 Page 11 of 37 16 11A 1 Prepared by Florida Reserve Study and rasal Cedar Hammock CDD Funding Study SummaryApp-Continuedi <. , • to pilltriir. a�«« ,�y� p - !J */, v` r.�1 'it" :II. 3% lle' lilt -' 414:4'' 4* slog Pier /I ag,„-....-- -.„*, . Pier , imer mew itw 1 r mak` 9 ar __' - ,...,. ,_ _ 91, ` r r • x 4 �" € ,- rl .,,,s‘",.1`;',,.' � ..-At � va, mak' l. s� ��r -arc x ,� Cart Bridge Hole 4 Cart Bridge Hole 4 , ate „� z 4i.a. , , !the,,, �..° • .s,t Cart Bridge Hole 5 Cart Bridge Hole 10 Friday, August 18,2017 Page 12 of 37 1611A1 Prepared by ryand l Cedar mock CDD Florida FundingReseStudyeStuSdyummaryApp-Continuedraisa ,TI, � a .eu „*mow 44 Axa : ; . .4 "' :"u a�� '�,..1 " t t rt 1 RI k� V+1 S' A.,. y s�� ,44;47.',4,...,1,1;..-..,'„,,, # ` S J f f dam* w.: ' $ . :�< Cart Bridge Hole 18 Irrigation Pumphouse 114 ,141, , . ii,„ 1 .._ , , ,. .,,,,„,„_ ,., ,, , ,,,„, .. ,..,,,,,,,,...,::„..,..„ .. ., i .„ ,,,..-riliv I 1 mi.,f" n . . F s' r r .may„ ,f �A� .., } : ...� x nom^ Irrigation Pumps Irrigation Well M •* ' �' r L Main Entrance Barrier Arm Main Entrance Friday, August 18,2017 Page 13 of 37 1611A1 ed by Florida PreparReserve Study and Appraisal Cedar Hammock COD Funding Study Summary-Continued ,.ii ,',,,,,. .; At' .,,,—.1*?-41774i _ x 'Viik -., ' '....'s,'.01 " '-y z s ` `b.'' a 1�, v. ti '94 z Main Entrance Beam Scanner Guardhouse HVAC e „ ”`any ;,,'s„ �'a ss .ew Pond Fountain Typical Pond it c Y .. �_ At r Bulkhead Hole 16 Bulkhead Hole 17 Friday, August 18,2017 Page 14 of 37 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Summary-Continued it rre 3 , x •, k , , `red , .', '-,--„' , 10'''''' , Y .. a �.. � � �`�'" r 1 ° � �, n �".. i „moi�- ' . 4. .T. BBulkhead Hole 5 Bulkhead Hole 4 xk ' 1• ski „,.,,,,,,,, I I.• Rt3PietA; -,GMK i‘444.7;',,,,,,',,-;.,:-..-',.-.,4.-. 4.3,•',' A- �; u sN' `"`a'°"mow af �, Rear Entrance RearEntrance k 41111 ost. i . _ _ ,_ , , _. , .,....,., ,,,,..it .,._ _ .., , lia at — ' ,'''''"" 0::.';-*j'I'' ''''''''''''''''' 4,_•11':',.1.:,156,,,.: • 6 ', 44 '4 t., Rear Entrance Beam Scanner Rear Entrance Entry Monument Friday, August 18,2017 Page 15 of 37 1611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Summary-Continued tee,s x ,' a i, k,i. . � " ,,q • X11* daa,+rk:,ii `- a ' y 774 ke ,,,,..it ,. ,.. ..,..1,,,tir...., ,‘ 40 ,..,..„:. ,_ „4,,; .....7,,..., _„,„,t,;;;:.4,,,,,,r,..._,.._,., i*F.r.1,4 ,., ,„ 0;-..01._ ,. .. .. _ ,.. ii...„:.fv: __......_ . _ ... ...._ __....„..,,,__;,..„*,:.. ....e g• ' „;,7:' ''. t a.�. <_z*a?k <S«w a „ gVia+iail :1§ fiC ID„ Rear Entrance Aluminum Fencing Stormwater Drainage Mitered End Section ' - �J'' Y�, � Stormwater Drainage Curb Inlet Paving,Cedar Hammock Circle I p ..IIIIIpll . K, 6tty ' 11 A4 fi ;;',*41106,r,moi=�” ”' w _ � 111- a - . . Paving,Sawgrass Way Paving,Wax Myrtle Run Friday, August 18,2017 Page 16 of 37 I I I 1 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Summary-Continued "k AF 1 P .;:, al Ix h - ,_. ,'Yrs,`',:--!, "`� , ;; �-. F �� fir y �� iii ,' ,--4 3 'K „: ,-y Y ` rya " t-ri a t 4„ fi g' toWg { Paving,Cordgrass Way Paving,Buttonwood Way r :. :t ? 1 a'.f-,;,..L. n' vp4 4 X4 -, s � � ' u a _ d ` ,,� ,. ,-,:,,44-,...,...A,,,,,,a? ` ` - xsP � b iii .:i� At ;pr �.v.�� 1 }� vpy ..5;b�.�.'.; }i.. .h;:Y �&c.^v.,rss,4 r,3' -;'::-:-:;. ,:,--:1-1-2-,- ,::.ti. ,v nij, �:µ . ,. Paving,Cedar Hammock Ct Paving,Cedar Hammock Blvd l'0 �, .. . r x , y. , Sidewalks Friday, August 18,2017 Page 17 of 37 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Reserve Study Expense Item Summary Current Expected First Reserve items Cost When Estimated LeWhen Replacement Repealing New Remaining Life New Cost Item? Grounds Pier Deck Boards and Railings $23,563 13 Years 15 Years $33,425 Yes Pier Frame and Pilings $9,750 13 Years 30 Years $13,831 Yes Pier Repair Allowance $1,625 6 Years 8 Years $1,935 Yes Cart Bridges Deck Boards $485,450 11 Years 30 Years $655,084 Yes Cart Bridges Frame and $346,750 11 Years 30 Years $467,917 Yes Pilings Cart Bridges Repair Allowance $41,610 3 Years 5 Years $45,981 Yes Irrigation and Pumps Irrigation System Modernization and Repairs $40,E 8 Years 25 Years $50,081 Yes (1)Well Pumps Phase 1 $12,000 2 Years 8 Years $12,934 Yes (2)Well Pumps Phase 2 $12,000 7 Years 8 Years $14,654 Yes Pumphouse Tile Roof $9,920 11 Years 30 Years $13,386 Yes PumphouseMetalRoof $1,365 11 Years 30 Years $1,842 Yes Main Entrance Barrier Arms and Operators $12,000 2 Years 15 Years $12,934 Yes Entry Monuments Refurbishment $12,000 15 Years 20 Years $17,894 Yes Guardhouse Security Camera System $6,000 2 Years 10 Years $6,467 Yes Guardhouse Tile Roof $20,232 11 Years 30 Years $27,302 Yes BAI Beam Scanner $7,000 10 Years 15 Years $9,213 Yes Guardhouse Exterior Paint $2,720 6 Years 8 Years $3,240 Yes Guardhouse Interior Paint $1,330 6 Years 8 Years $1,584 Yes Guardhouse HVAC 2.0 $3,000 0 Years 12Years $3,076 Yes Tons Ponds Pond Banks Erosion Control $110,300 4 Years 5 Years $124,970 Yes Bulkhead Replacement $644,080 0 Years 25 Years $660,368 Yes Hole 5 Bulkhead Replacement Hole 4 $517,090 1 Years 25 Year $543,573 Yes Bulkhead Replacement $185,256 2 Years 10 Years $199,669 Yes Hole 16 BulkheadReplacement $156,870 3 Years 15 Years $173,350 Yes Hole 17 Friday, August 18,2017 Page 18 of 37 16 11A 1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Expense Item Summary-Continued Current Expected First Estimated Repeating Reserve Items Cost When Life When Replacement New Remaining Life New Cost Item? Bulkhead Replacement Holes2,8,13,Putting $179,114 5 Years 25 Years $208,068 Yes Green,Driving Range Rear Entrance Barrier Arms and Operators $4,000 2 Years 15 Years $4,311 Yes Gate Operators Original $8,000 0 Years 15 Years $8,202 Yes Gate Operators Replaced $8,000 13 Years 15 Years $11,348 Yes Gates $14,000 6 Years 25 Years $16,674 Yes BAI Beam Scanner $7,000 S Years 15 Years $8,132 Yes Entry Monument Refurbishment $4,000 8 Years 20 Years $5,008 Yes Aluminum Fence 4' $13,860 6 Years 25 Years $16,508 Yes Stormwater Drainage StormwaterDrainage RepairAllowance $39,000 4 Years 5 Years $44,187 Yes Streets and Sidewalks Paving 1.5 Inch Mill and Overlay CH Cir and $206,658 20 Years 20 Years $349,156 Yes Sawgrass West Paving 1.5 Inch Mill and Overlay Wax Myrtle and $91,354 17 Years 20 Years $143,204 Yes Cordgrass Paving 1.5 Inch Mill and Overlay Sawgrass East and $102,377 2 Ycars 20 Years $110,342 Yes Buttonwood - 1- -- -. Paving 1.5 Inch Mill and $45,792 3 Years 20 Years $50,603 Yes Overlay CH Ct Paving 1.5 Inch Mill and Overlay CH Blvd $227,880 4 Ycars 20 Years $258,188 Yes Pavers on Cedar Hammock Blvd $73,500 11 Years 30 Years $99,184 Yes Sidewalk Repair Allowance $34,000 4 Years 5 Years $38,522 Yes Expected annual inflation:2.50% Interest earned on reserve fluids:1.00% Initial Reserve:$637,286 Reserve Item Commcnia 1 (1)Wells 1 and2 (2)Wells 4 and 6 Friday, August 18,2017 Page 19 of 37 1611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Reserve Study Expense Item Listing Expected Current Estimated Fiscal Life Estimated Reserve Items Unit Cost No Units Cost When Remaining Calendar When Future Cost New Life New Year Grounds Pier Deck 13 Years 2031 $33,425 Boards and $72.50/sf 325 sf $23,563 15 Years 2046 $48,614 Railings 15 Years 2061 $70,705 Pier Frame and 13 Years 2031 $13,831 Pilings $30.00/sf 325 sf $9,750 30 Years 30 Years 2061 $29,257 6 Years 2024 $1,935 Pier Repair 2032 $2,363 Allowance $5.00/sf 325 sf $1,625 8 Years 8 Years 2040 $2,886 2048 $3,524 Cart Bridges 11 Years 2029 $655,084 Deck Boards $35.00/sf 13870 sf $485,450 30 Years 30 Years 2059 $1,385,732 Cart Bridges 11 Years 2029 $467,917 Frame and $25.00/sf 13870 sf $346,750 30 Years Pilings 30 Years 2059 $989,809 3 Years 2021 $45,981 2026 $52,097 Cart Bridges 2031 $59,026 Repair $3.00/sf 13870 sf $41,610 5 Years 2036 $66,876 Allowance 5 Years 2041 $75,771 2046 $85,8491 2051 $97,267 Irrigation and Pumps Irrigation 8 Years 2026 $50,081 System Modernization $40,000/total 1 total $40,000 25 Years and Repairs 25 Years 2051 $93,503 2 Years 2020 $12,934 2028 $15,794 Well Pumps Phase 1 $6,000 ea 2 $12,000 8 Years 2036 $19,287 8 Years 2044 $23,552 2052 $28,760 Well Pumps $6,000 ea 2 $12,000 7 Years 8 Years 2025 $14,654 Friday, August 18,2017 Page 20 of 37 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Reserve Study Expense Item Listing-Continued Expected Current Estimated Fiscal Life Estimated Reserve Items Unit Cost No Units Cost When Remaining Calendar When Future Cost New Life New Year 2033 $17,894 Well Pumps Phase 2 $6,000 ea 2 $12,000 8 Years 8 Years 2041 $21,852 2049 $26,684 Pumphouse 11 Years 1 2029 $13,386 Tile Roof $ 10.00/sf 992 sf $9,920 30 Years 30 Years 2059 $28,317 Pumphouse 11 Years 2029 $1,842 Metal Roof $7.00/sf 195 sf $1,365 30 Years 30 Years 2059 $3,896 Main Entrance 2 Years 2020 $12,934 Barrier Arms and Operators $4,000 ea 3 $12,000 15 Years 15 Years 2035 $18,811 2050 $27,359 Entry 15 Years 2033 $17,894 Monuments $6,000 ea 2 $12,000 20 Years Refurbishment 20 Years 2053 $29,488 2 Years 2020 $6,467 Guardhouse 2030 $8,301 Security $6,000 ea 1 $6,000 10 Years CameraSystem 10 Years 2040 $10,656 2050 $13,680 Guardhouse 11 Years 2029 $27,302 Tile Roof $12.00/sf 1686 sf $20,232 30 Years 30 Years 2059 $57,753 10 Years 2028 $9,213 BAI Beam Scanner $7,000 ea 1 $7,000 15 Years 2043 $13,400 15 Years 2058 $19,489 - - 6 Years 2024 $3,240 Guardhouse 2032 $3,956 Exterior Paint $1.00/sf 2720 sf $2,720 8 Years 8 Years 2040 $4,831 2048 $5,899 6 Years 2024 $1,584 Guardhouse 2032 $1,934 Interior Paint $1.00/sf 1330 sf $1,330 8 Years 8 Years 2040 $2,362 2048 $2,885 Friday, August 18,2017 Page 21 of 37 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Reserve Study Expense Item Listing-Continued Expected Current Estimated Fiscal Life Estimated Reserve Items Unit Cost No Units Cost When Remaining Calendar When Future Cost New Life New Year 0 Years 2018 $3,076 Guardhouse 2030 $4,151 HVAC 2.0 $3,000 ea 1 $3,000 12 Years Tons 12 Years 2042 $5,601 2054 $7,558 Ponds 4 Years 2022 $124,970 2027 $141,591 Pond Banks 2032 $160,423 Erosion Control $110,300/total 1 total $110,300 5 Years 5 Years 2037 $181,759 2042 $205,934 2047 $233,323 Bulkhead 0 Years 2018 $660,368 Replacement $83.00/sf 7760 sf $644,080 25 Years 2043 $1,232,928 Hole 5 25 Years 2068 $2,301,915 Bulkhead 1 Year 2019 $543,573 Replacement $83.00/sf 6230 sf $517,090 25 Years 2044 $1,014,869 Hole 4 25 Year 2069 $1,894,793 2 Years 2020 $199,669 Bulkhead 1 2030 $256,313 Replacement $83.00/sf 2232 sf $185,256 ! 10 Years Hole 16 10 Years 2040 $329,027 2050 $422,369 Bulkhead 3 Years 2021 $173,350 Replacement $83.00/sf 1890 sf $156,870 15 Years 2036 $252,125 Hole 17 15 Years 2051 $366,696 Bulkhead Replacement 5 Years 2023 $208,068 Holes $83.00/sf 2158 sf $179,114 25 Years 2,8,13,Putting Green,Driving 25 Years 2048 $388,470 Range Friday, August 18,2017 Page 22 of 37 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Reserve Study Expense Item Listing-Continued .__ - Current Estimated Expected Fiscal Life Estimated Reserve Items Unit Cost No Units Cost When Remaining Calendar When Future Cost New Life New Year Rear Entrance 2 Years 2020 $4,311 Barrier Arms and Operators $4,000 ea 1 $4,000 15 Years 2035 $6,270 P 15 Years 2050 $9,120 0 Years 2018 $8,202 Gate Operators Original $4,000 ea 2 $8,000 15 Years 2033 $11,930 g 15 Years 2048 $17,351 13 Years 2031 $11,348 Gate Operators Replaced $4,000 ea 2 $8,000 15 Years 2046 $16,505 P 15 Years 2061 $24,006 6 Years 2024 $16,674 Gates $3,500 ea 4 $14,000 25 Years 25 Years 2049 $31,132 5 Years 2023 $8,132 BAI Beam Scanner $7,000 ea 1 $7,000 15 Years 2038 $11,827 15 Years 2053 $17,201 Entry 8 Years 2026 $5,008 Monument $4,000 ea 1 j $4,000 20 Years 2046 $8,253 Refurbishment 20 Years I 2066 $13,599 Aluminum 6 Years 2024 $16,508 $35.00/if 39611 $13,860 25 Years Fence 4' 25 Years 2049 $30,820 Stormwater Drainage 4 Years 2022 $44,187 2027 $50,064 Stormwater Drainage 2032 $56,723 Repair $39,000/total 1 total $39,000 5 Years P 5 Years 2037 $64,267 Allowance 2042 i $72,814 2047 $82,499 Streets and Sidewalks Paving 1.5 Inch Mill and $1.20/sf 172215 sf $206,658 20 Years 20 Years 2038 $349,156 Friday, August 18,2017 Page 23 of 37 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Reserve Study Expense Item Listing-Continued Expected Current Estimated Fiscal Life Estimated Reserve Items Unit Cost No Units Cost When Remaining Calendar When Future Cost New Life New Year Paving 1.5 Inch Mill and $1.20/sf 172215 sf $206,658 20 Years 20 Years 2058 $575,362 Paving 1.5 Inch Mill and 17 Years 2035 $143,204 Overlay Wax $1.20/sf 76128 sf $91,354 20 Years Myrtle and 20 Years 2055 $235,981 Cordgrass Paving 1.5 Inch 2 Years 2020 $110,342 Mill and Overlay Sawgrass East $1.20/sf 85314 sf $102,377 20 Years 2040 $181,828 and 20 Years 2060 $299,628 Buttonwood ........_- Paving 1.5 Inch 3 Years 2021 $50,603 Mill and $1.20/sf 38160 sf $45,792 20 Years 2041 $83,386 Overlay CH Ct 20 Years 2061 $137,409 Paving 1.5 Inch 4 Years 2022 $258,188 Mill and OverlayCH $1.20/sf 189900 sf $227,880 20 Years 2042 $425,459 20 Years Blvd 2062 $701,099 Pavers on 11 Years 2029 $99,184 Cedar $5.00/sf 14700 sf $73,500 30 Years Hammock Blvd 30 Years 2059 $209,808 4 Years 2022 $38,522 2027 $43,646 Sidewalk 2032 $49,450 Repair $34,000/total 1 total $34,000 5 Years Allowance 5 Years 2037 $56,027 2042 $63,479 2047 $71,922 Expected annual inflation:2.50% Interest earned on reserve funds:1.00% Initial Reserve:$637,286 Friday, August 18,2017 Page 24 of 37 Pages 1611A1 Present Costs Category Item Name No Units Unit Cost Present Cost Pier Deck Boards and Railings 325 sf $72.50/sf $23,562.50 Pier Frame and Pilings 325 sf $30.00/sf $9,750.00 Pier Repair Allowance 325 sf $5.00/sf $1,625.00 Grounds Cart Bridges Deck Boards 13870 sf $35.00/sf $485,450.00 Cart Bridges Frame and Pilings 13870 sf $25.00/sf $346,750.00 Cart Bridges Repair Allowance 13870 sf $3.00/sf $41,610.00 Grounds Sub Total= $908,747.50 Irrigation System Modernization 1 total $40,000.00/total $40,000.O0 and Repairs Well Pumps Phase 1 2 $6,000.00 ea $12,000.00 Irrigation and Pumps Well Pumps Phase 2 2 $6,000.00 ea $12,000.00 Pumphouse Tile Roof 992 sf $10.00/sf $9,920.00 Pumphouse Metal Roof 195 sf $7.00/sf $1,365.00 Irrigation and Pumps Sub Total= $75,285.00 Barrier Arms and Operators 3 $4,000.00 ea I $12,000.00 Entry Monuments Refurbishment 2 $6,000.00 ea $12,000.00 Guardhouse Security Camera 1 $6,000.00 ea $6,000.00 System Main Entrance Guardhouse Tile Roof 1686 sf $12.00/sf $20,232.00 BAI Beam Scanner 1 $7,000.00 ea $7,000.00 Guardhouse Exterior Paint 2720 sf $1.00/sf $2,720.00 Guardhouse Interior Paint 1330 sf $1.00/sf $1,330.00 Guardhouse HVAC 2.0 Tons 1 $3,000.00 ea $3,000.00 Main Entrance Sub Total= $64,282.00 Pond Banks Erosion Control 1 total $110,300.00/total $110,300.00 Bulkhead Replacement Hole 5 7760 sf $83.00/sf $644,080.00 Bulkhead Replacement Hole 4 6230 sf $83.00/sf $517,090.00 Ponds Bulkhead Replacement Hole 16 2232 sf $83.00/sf $185,256.00 Bulkhead Replacement Hole 17 1890 sf $83.00/sf $156,870.00 Bulkhead Replacement Holes 2,8,13,Putting Green,Driving 2158 sf $83.00/sf $179,114.00 Range Ponds Sub Total= $1,792,710.00 Barrier Arms and Operators 1 $4,000.00 ea $4,000.00 Rear Entrance Gate Operators Original 2 $4,000.00 ea $8,000.00 Gate Operators Replaced 2 $4,000.00 ea $8,000.00 Friday, August 18,2017 Page 25 of 37 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Present Costs-Continued Category Item Name No Units Unit Cost Present Cost Rear Entrance Gates 4 $3,500.00 ea $14,000.00 BAI Beam Scanner 1 $7,000.00 ea $7,000.00 Entry Monument Refurbishment 1 $4,000.00 ea $4,000.00 Aluminum Fence 4' 396 If $35.00/If $13,860.00 Rear Entrance Sub Total= $58,860.00 Stormwater Drainage Repair I Stormwater Drainage 1 total $39,000.00/total $39,000.00 Allowance Paving 1.5 Inch Mill and Overlay 172215 sf $1.20/sf $206,658.00 CH Cir and Sawgrass West Paving 1.5 Inch Mill and Overlay 76128 sf $1.20/sf $91,353.60 Wax Myrtle and Cordgrass Paving 1.5 Inch Mill and Overlay 85314 sf $1.20/sf $102,376.80 Sawgrass East and Buttonwood Streets and Sidewalks Paving 1.5 Inch Mill and Overlay 38160 sf $1.20/sf $45,792.00 CH Ct Paving 1.5 Inch Mill and Overlay 189900 sf $1.20/sf $227,880.00 CH Blvd Pavers on Cedar Hammock Blvd 14700 sf $5.00/sf $73,500.00 Sidewalk Repair Allowance 1 total $34,000.00/total $34,000.00 Streets and Sidewalks Sub Total= $781,560.40 Totals= $3,720,444.90 Friday, August 18,2017 Page 26 of 37 Pages 1 611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Funding Study Modified Cash Flow Analysis Fiscal 1 Calendar Annual Annual Annual Net Reserve %Funded Year Assessment Interest Expenses Funds 2018 $312,300 $7,808 $671,646 $285,748 10.3% 2019 $320,108 $4,329 $543,573 $66,611 2.8% 2020 $328,110 $2,174 $346,656 $50,240 2.4% 2021 $336,313 $2,048 $269,934 $118,667 6.0% 2022 $344,721 $2,771 $465,867 $291 0.0% 2023 $353,339 $1,627 $216,200 $139,058 7.8% 2024 $358,993 $3,041 $39,941 $461,150 24.9% 2025 $364,737 $6,288 $14,654 $817,521 38.8% 2026 $370,573 $9,878 $107,186 $1,090,785 45.4% 2027 $376,502 $12,638 $235,301 $1,244,625 47.6% 2028 $382,526 $14,204 $25,007 $1,616,348 59.7% 2029 $388,646 $17,950 $1,264,716 $758,228 25.1% 2030 $394,864 $9,397 $268,765 $893,724 42.8% 2031 $401,182 $10,781 $117,630 $1,188,058 55.1% 2032 $407,601 $13,754 $274,850 $1,334,563 55.9% 2033 $414,123 $15,249 $47,719 $1,716,216 69.4% 2034 $420,749 $19,096 $2,156,061 77.0% 2035 $427,481 $23,525 $168,285 $2,438,782 76.4% 2036 $434;320 $26,384 $338,288 $2,561,199 74.7% 2037 $441,270 $27,640 $302,053 $2,728,055 77.8% 2038 $448,330 $29,341 $360,983 $2,844,743 78.3% 2039 $455,503 $30,541 $3,330,787 89.8% 2040 $462,791 $35,435 $531,591 $3,297,422 79.1% 2041 $470,196 $35,135 $181,009 $3,621,744 88.3% 2042 $477,719 $38,413 $773,287 $3,364,589 76.4% 2043 $485,363 $35,877 $1,246,327 $2,639,501 64.1% 2044 $493,128 $28,661 , $1,038,421 $2,122,870 63.4% 2045 $501,018 $23,531 $2,647,420 95.2% 2046 $509,035 $28,814 $159,220 $3,026,048 92.4% 2047 $517,179 $32,637 $387,743 $3,188,121 87.9% 2048 $525,454 $34,296 $418,129 $3,329,742 90.3% Totals: $12,924,174 $583,265 $10,814,983 f Cash Reserves minus Fully Funded Value The cash distribution shown in this table applies to repair and replacement cash reserves only. Basis of Funding Study-Modified Cash Flow Cash reserves have been set to a minimum of$0 Cash Flow has been modified with the forced Fixed Payments. Inflation=2.50% Interest=1.00% Study Life=30 years Initial Reserve Funds=$637,286.00 Final Reserve Value=$3,329,742.24 Friday, August 18,2017 Page 27 of 37 Pages 1611A1 Prepared by Florida Reserve Study and Appraisal Cedar Hammock CDD Modified Reserve Assessment Summary Projected Assessment by Fiscal Calendar Year Fiscal Owner Total Annual Reserve Calendar Annual Assessment Year Assessment 2018 $390.86 $312,300 2019 $400.64 $320,108 2020 $410.65 $328,110 2021 $420.92 $336,313 2022 $431.44 $344,721 2023 $442.23 $353,339 2024 $449.30 $358,993 2025 $456.49 $364,737 2026 $463.80 $370,573 2027 $471.22 $376,502 2028 $478.76 $382,526 2029 $486.42 $388,646 2030 $494.20 $394,864 2031 $502.11 $401,182 2032 $510.14 $407,601 2033 $518.30 $414,123 2034 $526.59 $420,749 2035 $535.02 $427,481 2036 $543.58 $434,320 2037 $552.28 $441,270 2038 $561.11 $448,330 2039 $570.09 $455,503 2040 $579.21 ' $462,791 2041 $588.48 $470,196 2042 $597.90 $477,719 2043 $607.46 $485,363 2044 $617.18 $493,128 2045 $627.06 $501,018 2046 $637.09 $509,035 2047 $647.28 $517,179 2048 $657.64 $525,454 Assessment Summary has been modified with forced Fixed Payments. In the context of the Reserve Payment Summary,the"Annual Reserve Payment"corresponds with the 'Annual Revenue"in the Cash Flow report. Operations Payments Include an annual inflation factor of 2.50% Number of Years of Constant Payments:1 No of Assessed Owners:799 Friday, August 18,2017 Page 28 of 37 Pages grel icr vis, I § | 4, - .. % 1 t - @ % ) § n. t - - - : § % ad | ; ; & § § §A t ; 4. ; _ § ) 01 } k \ a ! 2 "Z i al $ t § ] .I . I % k \ Q § aSev - . . 7 k § \ § k . % % t k 7 7 - - - . na . / 2 ■ i ev . � 2 2 t - - - % II ( } ƒ § t ! 1 ; a. 2 • • CO / I f § F..; t ® ` - 1 • t | @ 2 & / J q % § - . . 0_ £ V \ . . ; ; 2 | / * 5 § ( 2 - ® - - - & q § \ B � J t \ _ . . v § k $ ■ § I § - 7 k f . ■ - ■t \ r. ) § § V. . . ƒ ! <ii \ } k | § al .] J Ii1I ) I } 1 ,1 $! � ! | . / k | i } I } } f f 04 0 a m 1111 ! ! !I ! hI1ii ! ! tI • 1 J MINNvial *0 % § § r. k vie ! � - - & E} \\ g ■ _ % P. a t } ----m «., _§� 111111 %| /t ; j 1 IL \ 11111111} / g L $ K § f je .] : J1I1iIfl Ln & % I | I � _ . . .. n UIff - . ^ \ / II ! 1 i ! |; f }} ¥- uulugitH . ) / � - \ -- cF,L ■ ; , T ■ } E 2III 12 - .; !) . / ]! « | \ | 2 . ! , £ , E J E jj - LI \§ 7! . !E wag 4 114 ] \ Q % 7 § )• I t 2 \ j ƒ \ re) .5 al §§ Kco \ | 411. ./ 45 § \ k a_CD / I | « % i 5 . ,4 ; 4)/ § - � .... . U f ` 4 ■ PI E k - ii ' I ` • ` ) § \ Ij I - ■ § § § ! | 4, - _ _ 1 41 ■ .\ ■ 2 t - ® - - _ w 0 . 4 , i 22 7 1 | J 2 \ 2 ) le ! 64 J k k k a £ _ 11 2 . . , f I % - u I � ) ) i q ` .' / I | | } ƒ ! - ■ ; % } 111111I 1 I I 1 1 1 "Q n.1 We i 1' r V 4 • CS L U e 'a n ,i zrn d y n ✓ H i m ^ I M W i H w a Ch ni 4e 41• a W a A. A A. v 1 4 4' i t, 6 Ui1 h a t _ 0 av .., I a : CO al 4 ti z N H Ng M h n Ippy $ m s i o al H 3 ° F r ° k g y 3 I I r a j I 1 L o A 1 1 1 1 1 C W aj w < '`n< C U 4 3 G 4 C U 4 LL 1b11A1 Florida Reserve Study and Appraisal,Inc. 12407 N.Florida Avenue Tampa,FL 33612 Phone:813.932.1588 Fax:813.388.4189 www.reservestudyfl.com August 18,2017 Expense Summary by Year Year Category Item Name Expense Main Entrance Guardhouse HVAC 2.0 Tons $3,076 FY 2018 Ponds Bulkhead Replacement Hole 5 $660,368 Rear Entrance Gate Operators Original $8,202 FY 2018 Annual Expense Total=$671,646 FY 2019 Ponds Bulkhead Replacement Hole 4 $543,573 Annual Expense Total=$543,573 Trrigation and Pumps Well Pumps Phase 1 $12,934 Barrier Arms and Operators $12,934 Main Entrance Guardhouse Security Camera System $6,467 FY 2020 Main Entrance Subtotal=$19,401.00 Ponds Bulkhead Replacement Hole 16 $199,669 Rear Entrance Barrier Arms and Operators $4,311 Streets and Sidewalks Paving 1.5 Inch Mill and Overlay Sawgrass East and $110,342 Buttonwood FY 2020 Annual Expense Total=$346,657 Grounds Cart Bridges Repair Allowance $45,981 FY 2021 Ponds Bulkhead Replacement Hole 17 $173,350 Streets and Sidewalks Paving 1.5 Inch Mill and Overlay CH Ct $50,603 FY 2021 Annual Expense Total=$269,934 Ponds Pond Banks Erosion Control $124,970 Stormwater Drainage Stormwater Drainage Repair Allowance $44,187 FY 2022 Paving 1.5 Inch Mill and Overlay CH Blvd $258,188 Streets and Sidewalks Sidewalk Repair Allowance $38,522 Streets and Sidewalks Subtotal=$296,710.00 FY 2022 Annual Expense Total=$465,867 Ponds Bulkhead Replacement Holes 2,8,13,Putting Green, $208,068 FY 2023 Driving Range Rear Entrance BAI Beam Scanner $8,132 Friday, August 18,2017 Page 33 of 37 Pages 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Year Category Item Name Expense FY 2023 Annual Expense Total=$216,200 Grounds Pier Repair Allowance $1,935 Guardhouse Exterior Paint $3,240 Main Entrance Guardhouse Interior Paint $1,584 FY 2024 Main Entrance Subtotal=$4,824.00 Gates $16,674 Rear Entrance Aluminum Fence 4' $16,508 Rear Entrance Subtotal=$33,182.00 FY 2024 Annual Expense Total=$39,941 FY 2025 Irrigation and Pumps Well Pumps Phase 2 $14,654 Annual Expense Total=$14,654 Grounds Cart Bridges Repair Allowance $52,097 FY 2026 Irrigation and Pumps Irrigation System Modernization and Repairs $50,081 Rear Entrance Entry Monument Refurbishment $5,008 FY 2026 Annual Expense Total=$107,186 Ponds Pond Banks Erosion Control $141,591 FY 2027 Stormwater Drainage Stormwater Drainage Repair Allowance $50,064 Streets and Sidewalks Sidewalk Repair Allowance $43,646 FY 2027 Annual Expense Total=$235,301 Irrigation and Pumps Well Pumps Phase 1 $15,794 FY 2028 Main Entrance BAI Beam Scanner $9,213 FY 2028 Annual Expense Total=$25,007 Cart Bridges Deck Boards $655,084 Grounds Cart Bridges Frame and Pilings $467,917 Grounds Subtotal=$1,123,001.00 Pumphouse Tile Roof $13,386 FY 2029 Irrigation and Pumps Pumphouse Metal Roof $1,842 Irrigation and Pumps Subtotal=$15,228.00 Main Entrance Guardhouse Tile Roof $27,302 Streets and Sidewalks Pavers on Cedar Hammock Blvd $99,184 FY 2029 Annual Expense Total=$1,264,715 Guardhouse Security Camera System $8,301 Main Entrance -- FY 2030 Guardhouse HVAC 2.0 Tons $4,151 Main Entrance Subtotal=$12,452.00 Friday, August 18,2017 Page 34 of 37 Pages 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Year Category Item Name Expense FY 2030 Ponds Bulkhead Replacement Hole 16 $256,313 Annual Expense Total=$268,765 Pier Deck Boards and Railings $33,425 Grounds Pier Frame and Pilings $13,831 FY 2031 Cart Bridges Repair Allowance $59,026 Grounds Subtotal=$106,282.00 Rear Entrance I Gate Operators Replaced $11,348 Annual Expense Total=$117,630 Grounds Pier Repair Allowance $2,363 Guardhouse Exterior Paint $3,956 Main Entrance Guardhouse Interior Paint $1,934 FY 2032 Main Entrance Subtotal=$5,890.00 Ponds Pond Banks Erosion Control $160,423 Stormwater Drainage Stormwater Drainage Repair Allowance $56,723 Streets and Sidewalks Sidewalk Repair Allowance $49,450 FY 2032 Annual Expense Total=$274,849 Irrigation and Pumps Well Pumps Phase 2 $17,894 FY 2033 Main Entrance Entry Monuments Refurbishment $17,894 Rear Entrance Gate Operators Original $11,930 FY 2033 Annual Expense Total=$47,718 Main Entrance Barrier Arms and Operators $18,811 FY 2035 Rear Entrance Barrier Arms and Operators $6,270 Streets and Sidewalks Paving 1.5 Inch Mill and Overlay Wax Myrtle and $143,204 Cordgrass FY 2035 Annual Expense Total=$168,285 Grounds Cart Bridges Repair Allowance $66,876 FY 2036 Irrigation and Pumps Well Pumps Phase 1 $19,287 Ponds Bulkhead Replacement Hole 17 $252,125 FY 2036 Annual Expense Total=$338,288 Ponds Pond Banks Erosion Control $181,759 FY 2037 Stormwater Drainage Stormwater Drainage Repair Allowance $64,267 Streets and Sidewalks Sidewalk Repair Allowance $56,027 FY 2037 Annual Expense Total=$302,053 FY 2038 Rear Entrance BAI Beam Scanner I $11,827 Friday, August 18,2017 Page 35 of 37 Pages 1 6 I 1 A 1 Prepared by Florida Reserve Study and Appraisal Year Category Item Name Expense FY 2038 Streets and Sidewalks Paving 1.5 Inch Mill and Overlay CH Cir and Sawgrass $349,156 West FY 2038 Annual Expense Total=$360,983 Grounds Pier Repair Allowance $2,886 Guardhouse Security Camera System $10,656 Main Entrance Guardhouse Exterior Paint $4,831 FY 2040 Guardhouse Interior Paint $2,362 Main Entrance Subtotal=$17,849.00 Ponds Bulkhead Replacement Hole 16 $329,027 Streets and Sidewalks Paving 1.5 Inch Mill and Overlay Sawgrass East and $181,828 Buttonwood FY 2040 Annual Expense Total=$531,590 Grounds Cart Bridges Repair Allowance $75,771 FY 2041 Irrigation and Pumps Well Pumps Phase 2 $21,852 Streets and Sidewalks . Paving 1.5 Inch Mill and Overlay CH Ct $83,386 FY 2041 Annual Expense Total=$181,009 Main Entrance Guardhouse HVAC 2.0 Tons $5,601 Ponds Pond Banks Erosion Control $205,934 Stormwater Drainage Stormwater Drainage Repair Allowance $72,814 FY 2042 Paving 1.5 Inch Mill and Overlay CH Blvd $425,459 Streets and Sidewalks Sidewalk Repair Allowance $63,479 Streets and Sidewalks Subtotal=$488,938.00 FY 2042 Annual Expense Total=$773,287 Main Entrance BAI Beam Scanner $13,400 FY 2043 Ponds Bulkhead Replacement Hole 5 $1,232,928 FY 2043 Annual Expense Total=$1,246,328 Irrigation and Pumps Well Pumps Phase 1 $23,552 FY 2044 Ponds Bulkhead Replacement Hole 4 $1,014,869 FY 2044 Annual Expense Total=$1,038,421 Pier Deck Boards and Railings $48,614 Grounds Cart Bridges Repair Allowance $85,849 Grounds Subtotal=$134,463.00 FY 2046 Gate Operators Replaced $16,505 Rear Entrance Entry Monument Refurbishment $8,253 Rear Entrance Subtotal=$24,758.00 FY 2046 Annual Expense Total=$159,221 Friday, August 18,2017 Page 36 of 37 Pages 16I1A1 Prepared by Florida Reserve Study and Appraisal Year Category Item Name Expense Ponds Pond Banks Erosion Control $233,323 FY 2047 Stormwater Drainage Stormwater Drainage Repair Allowance $82,499 Streets and Sidewalks Sidewalk Repair Allowance $71,922 FY 2047 Annual Expense Total=$387,744 Grounds Pier Repair Allowance $3,524 Guardhouse Exterior Paint $5,899 Main Entrance Guardhouse Interior Paint $2,885 FY 2048 Main Entrance Subtotal=$8,784.00 Ponds Bulkhead Replacement Holes 2,8,13,Putting Green, $388,470 Driving Range Rear Entrance Gate Operators Original $17,351 FY 2048 Annual Expense Total=$418,129 Friday, August 18,2017 Page 37 of 37 Pages 1611A1 June 27, 2017 Prepared for: SEVERN F Prepared by: BRIDGING SOLUTIONS CEDAR HAMMOCK GOLF & COUNTRY CLUB 3 3 1-,11-14-00,00;,,,,, ^ g�. 0447 1- �A ,, s� �' � v ze NAPLES, FLORIDA ROLANDO CORSA, PE BRIDGING SOLUTIONS, LLC 15863 SECOYA RESERVE CIRCLE NAPLES, FLORIDA 34110 1 6 I 1 A 1 Timber Retaining Wall Calculations Timber Retaining Wall Calculations Apercx Timber Reference Design Values BRIDGING gogy SOLUTIONS 1611A1 TAB 1 TIMBER RETAINING WALL CALCULATIONS BRIDGING SOLUTIONS 1611 OIGING LUTIONS Note:Work with Banks Engineering survey. Grade Behind Wall Grade in Front of Wall Retain Height Golf Course Offset Slope Offset Slope Hole it Section (FT) EL.1 EL.2 (deg) (Fr) EL.1 EL.2 (deg) (FT) SL-1 4.46 13.44 13.01 5.94 6.00 5.33 " >. SL-2 3.85 13.46 13.03 3.82 6.00 5.57 ' _ 4,:!..4;;:'4;1W Y�Y:'�:'re,,,,, -Q. SL-3 16.86 14.25 13.06 'y°s 3.42 6.00 5.12 A' ; SL-4 10.43 13.55 13.08 4.40 6.00 3.58 ,''';ii*V o AlA SL-5 5.88 13.27 12.96 a2 5.35 6.00 3.09 `m ,; SL-6 12.95 14.15 13.07 :Ilia7.36 6.00 4.07 FIte41.- SL-7 15.73 15.14 13.07 23.16 6.00 -2.87 ', 4.° SL-8 12.78 14.25 13.07 ,,---J,414,1 3.08 6.00 5.89 ''a ; l SL-919.99 14.37 13.08 vErigi 8.71 6.00 2.4744 SL-10 18.39 14.68 12.98 rfrA 3.81 6.00 5.91 r �'¢ SL-11 14.97 15.14 12.92 a. 4.55 6.00 5.45 4(Island) ;. 5.43 6.00 4.96 ,� SL-12 5.39 13.22 12.92 SL-13 14.41 13.88 12.96 T r 'l 5.56 6.00 5.46 v sk,, ,;.,A1 ' ' SL-14 11.85 13.78 12.92 ' . 8.45 6.00 4.94 ,. SL-]5 9.94 13.78 12.90 V 'r 7.33 6.00 5.14 ;-' :y SL-16 5.31 13.33 12.90 6.92 6.00 5.46 fi ,44 r: :t.7 434Yiik-i SL-17 5.38 13.22 12.92 3.58 6.00 5.79M�£ ., SL-18 14.41 13.70 12.96 5.94 6.00 5.15 f , µ SL-19 8.08 13.40 12.92 12.96 6.00 1.33 1 k,, SL-20 12.72 12.71 12.95 a^•'ti 9.48 6.00 1.27 4,34„-, F:04,440, SL-21 3.46 12.90 13.01 4 ' 15.56 6.00 1.44 teral i.. SL-22 3.02 12.87 13.00 ` ; 3.82 6.00 4.92 Avg. 3.70 Avg. 12.56 7.44 Grade Behind Wall Grade in Front of Wall Retain Height Golf Course Section Offset EL.1 EL.2 Slope Offset EL.1 EL 2 Slope (FT) Hole# (FT) (deg) (FT) (deg) SL-23 7.50 12.98 12.95 '.'° `� 6.81 6.00 5.34 ;-',444,,,' ,,...,:,--,, 4 rirSSL-24 5.97 13.05 12.93 v 3.63 6.00 5.91 � k SL-25 16.06 13.42 12.93 % 3.26 6.00 5.63 SL-26 9.63 13.15 12.96 4.79 6.00 5.06 ,� ' SL-27 6.40 13.04 12.99 ' 6.14 6.00 5.20 , 1- SL-28 12.29 13.11 12.98 7.56 6.00 4.81 r 1 -,b,`a (Road) SL-29 18.35 13.37 13.01 5.19 6.00 5.04 c r 4 Road SL-30 7.00 13.22 13.03 19.19 6.00 -0.16 SL-31 5.39 13.33 13.04 3.37 6.00 5.46 SL-32 5.88 13.26 13.05 '-w= g 3.77 6.00 5.40 Q?' a ; SL-33 7.54 13.39 13.04 <3 3.35 6.00 5.19 : , ' e SL-34 6.22 13.39 13.01 4.45 6.00 5.21 r r,,, 51-35 4.48 13.22 13.06 :a;;„ r 6.31 6.00 5.77 ; 41 SL-36 - - - .,, ' - - - °...�, s, Avg. 1.64 Avg. 8.70 7.31 16 11A 1 BRIDGING law SOLUTION OS Note:Work with Banks Engineering survey. Grade Behind Wall Grade in Front of Wall Retain Height Golf Course Offset Slope Offset Slope Section EL.1 EL.2 EL.1 EL.2 (FT) Hole# (FT) (deg) (FT) deg 51-37 7.96 13.27 13.09 `; If. 16.30 5.00 4.41 1 ii " ' ,' SL-38 7.21 14.59 13.04 „-�, 13.71 5.00 3.58 '1,,t;'24';,0:1:12:13,1, SL-39 16.79 16.02 13.039145,131,i4:0 12.63 5.00 4.12 -37tv SL-40 4.72 13.15 13.01 c 25.00 5.00 1.00 `.€ `," SL-41 11.78 13.30 13.04 ;174Z:4;.'47,14� 25.00 5.00 0.47 104; , SL-42 5.70 12.99 12.88 9.64 5.00 2.59 s rall SL-43 6.54 12.82 12.97 ' 15.95 5.00 1.19 r. , 0 >41it SL-44 3.78 12.55 13.04 20.87 5.00 0.92 7° 5(Road) , SL-45 4.99 13.08 13.01 ��.g` ' 13.75 5.00 2.26 SL 46 6.63 12.96 13.01 i -.',r 22.67 5.00 -0.23 ~'Arra- SL-47 25.00 13.51 12.99 13.86 5.00 1.20 .--.111,vo1,71 51-48 17.03 13.26 1291 = 25.00 5.00 -1.49 SL-49 15.17 13.31 12.93 , ' 4.93 5.00 4.83 -,,,-„A SL-50 3.58 13.21 12.98 "` : 25.00 5.00 0.44 !, .t SL-51 12.02 14.16 12.99 445'10.:741 25.00 5.00 0.70 ` a SL-52 20.34 14.31 12.95 Vat17.64 5.00 2.18 Avg. 2.26 Avg. 9.70 8.34 Grade Behind Wall Grade in Front of Wall Retain Height Golf Course Offset Slope Offset Slope Section EL.1 EL.2 EL.1 EL.2 (FT) Hole# (FT) (deg) 1 (FT) (deg SL-53 6.19 13.07 13.03 n '•', ,.,` 3.69 6.00 5.88 , " i e k SL-54 9.30 13.66 13.03 9.78 6.00 5.42 `.,` 51-55 13.45 13.79 13.00113.58 6.00 4.31 t ._ SL-56 5.84 13.24 12.94 ' 4.48 6.00 5.85 e 51-57 4.78 13.03 12.94 '''� a-zt: 4.96 6.00 5.84 ...., SL-58 16.50 13.28 13.01 ": , 5.29 6.00 5.77 ,. ` , SL-59 25.00 13.34 13.00 tel3.40 6.00 5.80 ':- • r SL-60 3.31 13.01 12.98 i 3.23 6.00 5.81 �' p SL-61 4.02 13.05 13.02 . x, 5.45 6.00 5.00 ` , r r ` ati SL-62 8.10 13.16 12.93 , ,,,,,I ",; ' 3.59 6.00 5.42 s-�°' " 51-63 12.83 13.38 12.98 7.51 6.00 3.21 5(Island) a 10.82 6.00 1.94 SL-64 6.33 13.10 13.02 , e .'„rt llA'P '4,'-.7.,.-*- SL-65 5.24 13.41 13.05 §, ' 4.05 6.00 5.73 i- SL-66 3.77 13.38 13.05 >,�. y 10.87 6.00 3.27 e S1-67 4.81 13.58 13.01 7.85 6.00 4.73 . `i SL-68 4.93 13.52 13.00 ='�", , 10.35 6.00 3.81 SL-69 4.36 13.39 13.09 '2. 3.30 6.00 5.28 I 4. '" SL-70 5.98 13.43 13.03 FlOrft8.81 6.00 2.82 SL-71 5.08 13.25 12.97 • 11.83 6.00 2.80 I 41;;:41.:,!.44. SL-72 8.64 13.43 13.07 3.83 6.00 5.39 - SL-73 18.40 13.24 13.00 3.64 6.00 4.32 a* 5L-74 8.15 13.18 13.06 ,*; 3.69 6.00 4.51 �._ :t. , • rs.� Avg. 2.50 Avg. 10.36 7.38 1611A1 ii BRIDGING Mir SOLUTIONS Note:Work with Banks Engineering survey. Grade Behind Wall Grade in Front of Wall Retain Height Golf Course Offset Slope Offset Slope Hole# Section (FT) EL.1 EL.2 (deg (FT) EL.1 EL.2 (FT) SL-1 9.58 14.90 13.00 :42#1.: 5.28 7.00 6.52 44.414,14-1 , SL-2 10.83 15.26 13.00' 5.95 7.00 5.89 li#,F:4117. t U*,;;T:,.t.4, SL-3 10.23 15.59 12.91 - 4.44 7.00 5.78 SL-4 6.05 14.29 12.99 4.48 7.00 5.94 ,,a,a SL-5 15.93 14.81 13.04 ,z a 3.49 7.00 5.82 SL-6 17.31 15.58 13.01 • ,„,..,,-,4;,,,,, 7.77 7.00 5.60 r" 16 SL-7 9.22 14.43 13.00 4.75 7.00 5.81leki,,4,,c F. SL-8 5.53 14.31 13.00 5.04 7.00 5.72 3,�:ti v.11 SL-9 6.75 14.05 12.92 . � . ' 4.09 7.00 6.08 ai501:4 SL-10 11.13 13.03 12.96 a e 7.55 7.00 5.64 1 SL-11 20.48 13.11 12.99 �, 51 Ail: 6.61 7.00 5.59 Ilea• n',7 SL-12 9.86 13.05 13.01 a " -r 6.54 7.00 5.51 IN SL-13 8.26 13.77 12.95 . 7.83 7.00 5.48 SL-14 9.90 14.17 12.87 . 7.14 7.00 5.55 ,-" Avg. 7.88 Avg. 12.28 6.41 Grade Behind Wall Grade in Front of Wall Retain Height Golf Course Section Offset EL.1 EL.2 Slope Offset EL.1 EL,2 Slope (FT) Hole# (FT) (deg) (FT) (de:) SL-15 3.10 13.00 12.94 . _-,- -' 3.89 6.00 4.71 t t ick:*831? SL-16 7.48 13.86 12.95 l` . 13.23 6.00 0.06 s- ; SL-17 10.50 14.58 13.01 ,'";;, 10.43 6.00 1.44 110 'tip SL-18 7.41 14.28 12.91 ORTP.4 10.17 6.00 1.07C-, .;1;f4 74, SL-19 6.02 13.57 12.99 ,,r 3.06 6.00 4.67 '' f 17 SL-20 7.19 13.74 13.06 „ § Ia , -�- 5.75 6.00 5.13 ' 4 SL-21 25.00 14.75 13.02 whaiti7.09 6.00 5.16 ,-4-4;v7, SL-22 11.41 13.95 13.06 VVX3.77 6.00 5.61 Tittle SL-23 10.55 14.39 13.02 g . 7.74 6.00 5.10 : , -:i-arr- ; i SL-24 6.17 13.82 13.05 7.75 6.00 5.18 � ;'; ; ',:: Avg. 6.09 Avg. 14.94 7.55 1611A1 Sheet Pile Design According to Blum-Method Project Name: Cedar Hammock Date: 7/17/2017 Author: RC Company: Bridging Solutions,LLC Comment: Hole#4(Road and Island)-Anchored Soldier Pile Timber Retaining Wall 1611A1 Geodata un Sheet PlieTop Levet[ftj -13.000 Sheet Pile Tip Levet[ftl:', -1.129 soil LBvel ir1 Front(ftp -13.000-5.500 S�opi2 � Soil Levet behind[ftj _Anchor -12.000 / Hntshorjevet MI- • Water Levet IFront[ftj; -5.000 Wates Level behind[itj: -5.000 Soil Surface 1rtc natjort in Front[peg', -12.560 Soil Surfade.Inclnation bets d[Degj 3.700 Caquot Surcharge in Front[t4pft2j _ o.000 CocoaSurctlarge boom[kip/ft2[ 0.000 soil 1 Anchor fnclii►atrdn[DOW15.000• Waer1�� Water2 Earth Support•• Free `P SP Tip Front Back FACTORED PILE TIP ELEVATION: 5.5-((5.5-1.1)/0.75)_-0.33 FT(AASHTO LRFD ART. 11.6.2.3) RETAIN HEIGHT: 13 FT-5.5 FT=7.5 FT EMBEDMENT: 5.5 FT+0.33 FT=5.83 FT 1 6 1 A 1 Soil Layers Layers In Front ' Layer Tip[ft} Density Moist rktpift3) Density Subrfiergecttici ifitt tort _5.500 P KPh Phi Peg' Delta[Dein coheeron rldpift2] 0.110 0.048 2.909 40.000 0.000 0.000 taf2 50.000 0.110 0.048 2.422 35.000 0.000 0.000 Layers behind LIPArTil)[ft] DilisitY Moist WO ' 6' , etis0 a merged 141:31 Kph Phi peg' Delta[Dent Cohesion tldp/ft2 -1.,eyet,t- -5.500 0.110 0.048 0.224 40.000 0.000 0.000 Le t 50.000 0.110 0.048 0.281 35.000 0.000 0.000 . . __ - • - ___ . . 16 11A 1 Extrema! Values z MIn Mt Min: ` z Max[NJ .Max bef lectfofl[ftj -7.079 0.000 -13.000 0.000 Cross Force(Idp/ftj -12.000 -0.446 -4.180 0.380 Moment(klpfttfq -7.079 -1.403 -12.000 0.004 VERIFY VERTICAL LAGGING BOARDS: Assume 3x8 Southern Pine Select Structural, Fb=2,350 psi F'b=(Fb)(Cm)(Cd)(Cf)(Cfu)(Cr) Cm = 1.0 for Southern Pine Cd =0.9 for permanent load Cf= 1.0 no adjustment for Southern Pine Cfu = 1.1 flat use factor Cr= 1.15 repetitive member factor F'b=2350(1)(0.9)(1)(1.1)(1.15)=2675 psi Sy=7.25"(2.5")^2/6=7.6103 Assume vertical lagging spans 5 ft between walers Lagging pressure @ depth=231 psf(see page 6) Lagging moment @ depth =0.8(231 psf)(5 ft)^2/8=578 lb-ft 0.8 factor accounts for arching action in the soil f= 578 lb-ft(12)/7.6 inA3=913 psi<2675 psi,therefore O.K. VERIFY HORIZONTAL WALERS: Based on the calculation above, use same 3x8 for walers since they will span the pile spacing of 5 FT VERIFY PILES: M = 1.43 k-ft/ft(5 ft pile spacing)=7.15 k-ft(see page 7) Fb= 1,950 psi F'b= 1950(0.9)(1)(1.18)(1)(1)=2071 psi Assume 10"diameter butt pile Sy=pi(10")^3/32=98 in^3 f=7.15 k-ft(12000)/98 in^3= 876 psi <2071 psi,therefore O.K. 11A1 16 Pile Check Depth(ft] Name . AZ 12-770 Inertia(In4/ft] "; 156.927 Modulus:(In 23.157 AreaArea,[in2/ft] 5.674 Mass(Ibslff2] 19.314 Steel Grade No 2 ,.,` 34795.867 rtrMoment[kipft/k] -1.403 -7.079 Ma lural Momt ildnedptt//ft) 0.004 -12.000 Norrnat our at Max.Moment(ldp/ft]' 0.123 -7.079 Nomtat Forces at Min:Momenf(l p(tt] 0.123 -12.000 MaK°11tlaft"at Mtn.Moment(ftp 0.000 -7.079 DeftectianOtt Nini4 M r s(tt(ftp+' 0.000 -12.000 Mini Stress at mkt.M�rhen#(Ib([n2]. -705.211 -7.079 Max Stress at Mht Moment rim 748.513 -7.079 Mir,Stress Max Moment(Ib/ln2]- '', 19.520 -12.000 Max Stress Max Moment(Ib/1 2]. 23.781 -12.000 Safely Sa]ety .t 500, _ 46.487 Sheet one Top Leve((ftj -13.000 Sheet pile 111:1 Levet:(ftJ; -1.129 SheetPlle Length(ftp 11.871 intiIncluded:tttvr,rt engtn(ftj 0.000 al Eeua brrufn fkip/ft] 0.123 Anchor Force(horiz.}[kip/ft] 0.458 ANCHOR FORCE: Increase anchor force by 50%for design, Fr1.5(0.46 k/ft)/(cos 15 deg.)= 0.71 k/ft 0.71 k/ft(5 ft pile spacing)=3.6 kip total factored anchor force per pile I 1 1b11A1 Earth Pressure Diagram -13.000[ft] 0.0011 0.000 -12.000[ft] 1,0011 O25 -5.500[ft]--. 1.000 '.231...... -1.129[ft]- ,: 1.299 [klP/ft2] [kms] 1611A1 Moment Diagram -13.000[ft] 1.000 -12.000[ft] 11.004 i i i I -7.079[ft] . .403 -5.500[ft] -1..2.45 1\\ -1.129ft [ ] 1.000 [wP ] 16 I 1 A 1 Deflection Diagram -13.000[ft] 0.000 -12.000[ft] I ;, -7.079[ft] AM -5.500[ft] 1.000 -1.129[ft] ' 1.000 ]ft] 1611A1 Sheet Pile Design According to Blum-Method Project Name: Cedar Hammock Date: 7/17/2017 Author: RC Company: Bridging Solutions,LLC Comment: Hole#5(Road)-Anchored Soldier Pile Timber Retaining Wall 1611A1 Geodata Univ Shaet PlfG Top Levet[ftj 13.000 Sheet Pile Tip Level[ftj. 0.035 Soil Level ib cont VII 4.500 SP Tap Soil 2 Sol Level behind[ttj :i -13.000 flair Anchorlevel[ftj -12.000 Water Levelwtn Front[ftp, -4.000 Vlfater Le 1behind[ftj- -4.000 Sal SurfaceInciinaUon inFront[Degj. -9.700 Soil Surface lnciinatton behind[beg! 2.260 Caquot Surct&rge In Front(ldp/H2j" 0.000 Caquof surcharge behind[kip/ft2] 0.000 Sal 1 Anchorinalnatipn[Degj 15.000 f Watery Water2 Earth SupPor Free SP Tip C7_.. Front Back FACTORED PILE TIP ELEVATION:4.5-((5.5+0.0)/0.75)=-2.83 FT(AASHTO LRFD ART. 11.6.2.3) RETAIN HEIGHT: 13 FT-4.5 FT=8.5 FT EMBEDMENT:4.5 FT+2.83 FT=7.33 FT 16 I1A t Soil Layers Layers in Front Layer tip[ft) Density Moist[kiplft3] Density Submerged[ktp/t3} kph Phi[Deg] Delta[Deg] Cohesion[kip/ft21 Layer 1 -4.500 0.110 0.048 3.227 40.000 0.000 0.000 Layer 2 50.000 0.110 0.048 2.670 35.000 0.000 0.000 Layers behind Layer Tip, ,, , Ij3] [ *Sybtr(eyged[kip/ft3l Kph Phi[Deg] Delta[Deg] Cohesion[kip/ft2] LBer j -4.500 0.110 0.048 0.222 40.000 0.000 0.000 1,2, 50.000 0.110 0.048 0.277 36.000 0.000 0.000 1611A1 Extremal Values z Min[ttt`' z Marc[ttf"Max. Deflection[ftf- -6.258 -0.001 -13.000 0.000 Cross F=011,1p/tt] -12.000 -0.543 -3.180 0.487 Moment(kipft/tt], -6.258 -1.942 -12.000 0.004 VERIFY VERTICAL LAGGING BOARDS: Assume 3x8 Southern Pine Select Structural, Fb= 2,350 psi F'b=(Fb)(Cm)(Cd)(Cf)(Cfu)(Cr) Cm= 1.0 for Southern Pine Cd=0.9 for permanent load Cf= 1.0 no adjustment for Southern Pine Cfu = 1.1 flat use factor Cr= 1.15 repetitive member factor F'b=2350(1)(0.9)(1)(1.1)(1.15)=2675 psi Sy=7.25"(2.5")"2/6=7.6 in^3 Assume vertical lagging spans 5 ft between walers Lagging pressure @ depth=259 psf(see page 6) Lagging moment @ depth =0.8(259 psf)(5 ftr2/8=648 lb-ft 0.8 factor accounts for arching action in the soil f=648 lb-ft(12)17.6 in"3= 1023 psi <2675 psi,therefore O.K. VERIFY HORIZONTAL WALERS: Based on the calculation above, use same 3x8 for walers since they will span the pile spacing of 5 FT VERIFY PILES: M = 1.94 k-ft/ft(5 ft pile spacing)=9.7 k-ft(see page 7) Fb= 1,950 psi F'b= 1950(0.9)(1)(1.18)(1)(1)=2071 psi Assume 10"diameter butt pile Sy=pi(10")^3132=98 in^3 f=9.7 k-ft(12000)/98 in"3= 1188 psi<2071 psi,therefore O.K. 1 6 I 1 A 1 Pile Check Depth fft1' Name AZ 12-770 Inettia[S14/ft] 156.927 Modulus[in3/ft} 23.157 Area"[fn2/ft},; 5.674 Mass[ibs/ft2j 19.314 Steel Grade[Ibrn2}, '` 34795.867 Minimal Moment[kipft/ft} -1.942 -6.258 Mawnimaf Manent[kipft/ft} 0.004 -12.000 Monnet Forces,at Max.Manent[kip/f't}j 0.149 -6.258 Normal Forces at Min:Moment[kip/ft} 0.149 -12.000 Defleotiort at Mh.Moment[ft}:; `,i " -0.001 -6.258 oeflectiot at Max.Moment[ft} ', 0.000 -12.000 Min,Strias at Min iviarnent Vb/ln2j_;- -980.351 -6.258 Maya Stress at MIn;.Mornent[Ibun2}" 1032.773 -6.258 Min Stress at Max.Mornent[Ib/1n2}° 24.106 -12.000 Maio.Stress 4144,Moment*In21.`, 28.315 -12.000 Safety?Req.Safety S.500`, 33.692 Sheet Pae Top Level[ft}; -13.000 Sheet Pile Tip Level[ft]. 0.035 Sheet Pile Length Fft} " 13.035 Included OverLengtti[ft} 0.000 Vertical EquilibriUrn(kip/ftj 0.149 Anchor Force(hertz.)[kip/ft} -0.555 ANCHOR FORCE: Increase anchor force by 50%for design, F= 1.5(0.56 k/ft)/(cos 15 deg.)=0.87 k/ft 0.87 k/ft(5 ft pile spacing)=4.35 kip total factored anchor force per pile 1611A1 Earth Pressure Diagram -13.000[ft] 0.000.. 0.000. -12.000[ft]_ 1.000.............. 024. -4.500[ft].__ 1.000 i/ 0.000[ft]j ., 1328 [kl [klpl 1611A1 Moment Diagram -13.000[ft] 0.000 -12.000[ft] 1.004 -6.258[ft] .1.9.42 -4.500[ft] 0.035[ft] 1.000 [kips] 1611A1 Deflection Diagram -13.000[ft].. 0.000 -12.000[ft] -6.258[ft]4.001 -4.500[ft] 001 0.035[ft] [ft] 1611A1 Sheet Pile Design According to Blum-Method Project Name: Cedar Hammock Date: 6/29/2017 Author: RC Company. Bridging Solutions,LLC Comment: Hole#16-Anchored Soldier Pile Timber Retaining Wall 16I1A1 Geodata unit Sheet PiieTop Level(ftj -13.000 SheetpileTlp Level(ft]` -2.719 Soil Level to Front[ft] -6.500 Sail Level behind(ftj -13.000 S p — � SOH Anchbrlevet[ft' 12.000 Anchor Waterf evat iir Frgnt[ft -6.000 Water Lem behind tool., -6.000 50 Surface tnclfltation;In Front[Deg] -12.280 So!Surface fnalinalonbehind(Deg).` 7.880 Caquot Surcharge In f=ront tfap1ft21; 0.000 Soil 1 Catquot surcharge behind(ktpltf .. 0.000 `� litre er 1 - Water 2 Anohor lilcllnatibn(Dog 15.000 .,Earth Support Free SP Tip Front Back FACTORED PILE TIP ELEVATION:6.5-((6.5-2.7)/0.75)= 1.43 FT(AASHTO LRFD ART. 11.6.2.3) RETAIN HEIGHT: 13 FT-6.5 FT=6.5 FT EMBEDMENT:6.5 FT- 1.43 FT=5 FT 16 11A 1 Soil Layers Layers in Front ttayer Tip[ft] Minsky Moist($p%1 t3] Density Subtrierged(klp/ft31 ,Kph Ph1 -,.9-e!tg.[Deg] Cohesion[kfpNt2]' L t, -6.500 0.110 0.048 2.939 40.000 0.000 0.000 Layer 50.000 0.110 0.048 2.445 35.000 0.000 0.000 Layers behind Layer Tip[ft] 'Density Moist[kE/tt3] Density Submerged(tdprn3 .[fit,.. Ph1[Deg] Delta[Degl Cohesion[kipfftZ -6.500 0.110 0.048 0.233 40.000 0.000 0.000 t48y! 50.000 0.110 0.048 0.293 35.000 0.000 0.000 Ili 16 11A 1 Extrema) Values z Mm[ftj Mln 2 Max(ftj Max.; 0eff6cticn[ftj -7.899 (1000 -13.000 0.000 Cross Force[kipHt -12.000 -0.350 -5.180 0.293 Moment[kipff/ftj -7.899 -0.921 -12.000 0.004 VERIFY VERTICAL LAGGING BOARDS: Assume 3x8 Southern Pine Select Structural, Fb=2,350 psi F'b= (Fb)(Cm)(Cd)(Cf)(Cfu)(Cr) Cm= 1.0 for Southern Pine Cd=0.9 for permanent load Cf= 1.0 no adjustment for Southern Pine Cfu= 1.1 flat use factor Cr= 1.15 repetitive member factor F'b=2350(1)(0.9)(1)(1.1)(1.15)=2675 psi Sy=7.2.5"(2.5")^2/6=7.6 in^3 Assume vertical lagging spans 5 ft between walers Lagging pressure @ depth=209 psf(see page 6) Lagging moment @ depth=0.8(209 psf)(5 ft)A2/8=523 lb-ft 0.8 factor accounts for arching action in the soil f=523 lb-ft(12)/7.6 in^3=826 psi<2675 psi,therefore O.K. VERIFY HORIZONTAL WALERS: Based on the calculation above, use same 3x8 for walers since they will span the pile spacing of 5 FT VERIFY PILES: M=0.9 k-ft/ft(5 ft pile spacing)=4.5 k-ft(see page 7) Fb= 1,950 psi Pb= 1950(0.9)(1)(1.18)(1)(1)=2071 psi Assume 10"diameter butt pile Sy=pi(10")^3/32=98 in^3 f=4.5 k-ft(12000)198 inA3=551 psi <2071 psi,therefore O.K. 1 6 I 1 A 1 Pile Check ,�. oeptt [ftr Narue AZ 12-770 lnertiat l4/ft! 156.927 Modulus[in3/ft} 23.157 Area(in2/ft1 `' 5.674 MaSs Qbs/ft2}. 19.314 Steel Grade Viblin2j w. 34795.867 MInh al 401.1 tit J[dpft%ft -0.921 -7.899 Ma:010:41 ManeMptof ftr 0.004 -12.000 Norrrmai rices at Malt 1 tome nt(ktptft 0.097 -7.899 7VClefO.i*d t+cihaea at Mtn M tient itf4jw 0.097 -12.000 100..: t Mhi MC1n'iejtt tft) 0.000 -7.899 09flectfpn aat M"ak M4m6nt tftt„ 0.000 -12.000 Mm .'Streea at;Mi1.Mgnent[Ibiin2] -460.356 -7.899 "Malo Stress at Min,Mordent(Ib/in2l 494.627 -7.899 Miry:Stress at Max.Moment(I f/in21: 14.923 -12.000 M Sttese at M,ait MOment[It An2t^,. 19.348 -12.000 Sefety Req.Safety 1:500 70.348 Sheet Pile 1 Level[ftJ- -13.000 Sheet Pili#Ttt Lef4[ftp -2.719 Shut Plle t eigfh[ft 10.281 Included Overtength(ftl 0.000 Vertictit eyuif.rium tklotfti0.097 Anchor.Porce(hodz)[k p/ft] -0.363 ANCHOR FORCE: Increase anchor force by 50%for design, F= 1.5(0.36 k/ft)/(cos 15 deg.)=0.56 k/ft 0.56 k/ft(5 ft pile spacing)=2.8 kip total factored anchor force per pile 1 16 11A 1 Earth Pressure Diagram -13.000[ft] .ono 0,8Q0 •12.000[ft] .000 \026 1 , \ 1 \ -6.500[ft] x.000 .209 Z \ 7 I / \ Z -2119[it],8:520/- 1.272 [kip/ft2] [kip/ft2] 1611 * 1 Moment Diagram -13.000[ft] 0.000 -12.000[ft] 0.004 ',i -7.899[ft] . 921 \ N'N'' _......„,... -6.500[ft] -0.828 -2.719[ft] .000 [bvftift] 16 11A 1 Deflection Diagram -13.000[ft] 0.000 -12.000[ft] ,00� -7.899[ft] : t 00 -6.500[ft] -2.719[ft] ,I_000 [ft] 1611A Sheet Pile Design According to Blum-Method Project Name: Cedar Hammock Date: 7/17/2017 Author: RC Company: Bridging Solutions,LLC Comment Hole#16-Cantilever Soldier Pile Timber Retaining Wall 1611A1 Geodata Unit: Sheet Plle Thp level(ftj" t 3.000 Sheet.Pile T Level[ft]. 2.459 Sol Level In Fitt tft .„ 6.500 SP To So112 5cil'Leve!behind tft) -13.000 P _�—� p Anchorlevee-[ftp , 0.000 Water'Level In Front Et -6.000 Water Level in r.nd`[t'q: -2.200 SoB$urfacs trlcllnation;n,prom[DegY' -12.280 9oit'Surfaa incirnatlon behind!Deg) 7.880 Soil 1 WV r 1 _— Water 2 Caquof Suicliarge in Front(ldpfft2} „ 0.000 —– CequotSurcharge bestir d L p> 1 -` 0.000 ;i Anchor Ino(ination[beg[ 0.000 Earth support Cantilever SPTTip Front Back FACTORED PILE TIP ELEVATION: 6.5-((6.5+2.5)/0.75)= 5.5 FT(PASHTO LRFD ART. 11.6.2.3) RETAIN HEIGHT: 13 FT-6.5 FT=6.5 FT EMBEDMENT:6.5 FT+5.5 FT= 12 FT 1 1 1 6 1 1 A 1 Soil Layers Layers In Front Ct. DiOsitY MoistLI4P/ft31 De 01_10/44Akipitt3,, „Phi Deg] Delta[Deg] Dehealea. LlaPitt21 4yet* -6.500 0.110 0.048 2.939 40.000 0.000 0.000 50.000 0.110 0.048 2.445 35.000 0.000 0.000 Layers behind ,:AaVA:441/40*Itt Density Moist Eidtgfgr:;ASittiki:$tlgke.t!g*tidiOtjqih -t'ftigt):4i-VTk*t*eO6tki*n[kip/fai Liver -6.500 0.110 0.048 0.233 40.000 0.000 0.000 Layer 2 50.000 0.110 0.048 0.293 35.000 0.000 0.000 . . _ . . _ _ 16 11A 1 Extrema) Values z Min[ft} min z Max Mu Max.I Deflection[ft' -13.000 -0.008 2.268 0.000 Cross Force NA 2.268 -2.163 -5.180 0.656 Moment[kipft/tt]: f 2.301 -0.133 -1.899 3.569 VERIFY VERTICAL LAGGING BOARDS: Assume 3x8 Southern Pine Select Structural, Fb=2,350 psi Fb=(Fb)(Cm)(Cd)(Cf)(Cfu)(Cr) Cm = 1.0 for Southern Pine Cd=0.9 for permanent load Cf= 1.0 no adjustment for Southern Pine Cfu = 1.1 flat use factor Cr= 1.15 repetitive member factor F'b = 2350(1)(0.9)(1)(1.1)(1.15)=2675 psi Sy=7.25"(2.5")^2/6=7.6 inA3 Assume vertical lagging spans 5 ft between walers Lagging pressure @ depth=209 psf(see page 6) Lagging moment @ depth=0.8(209 psf)(5 ft)^2/8=523 lb-ft 0.8 factor accounts for arching action in the soil f=523 lb-ft(12)/7.6 in"3=826 psi <2675 psi,therefore O.K. VERIFY HORIZONTAL WALERS: Based on the calculation above, use same 3x8 for walers since they will span the pile spacing of 5 FT VERIFY PILES: M= 3.569 k-ft/ft(5 ft pile spacing)= 17.85 k-ft(see page 7) Fb= 1,950 psi F'b= 1950(0.9)(1)(1.18)(1)(1)=2071 psi Assume 10"diameter butt pile Sy= pi(10")^3/32=98 inA3 f= 17.85 k-ft(12000)/98 inA3=2186 psi >2071 psi, therefore would need to increase pile diameter to 12". Based on the increased embedment(by a factor of 2.4 compared to the tie-back option)and the increased pile diameter,the cantilever option is not a viable option. 16 11A 1 Pile Check Name , AZ 12-770 Inertia[in4/ft] `t 156.927 Modulus[in3fftj 23.157 Area[in2/ftj 5.674 Mass[ibsfft2j' 19.314 Steel Grade[Ib/in4 34795.887 Minimal Moment[kipft/fti -0.133 2.301 < Maxmimal Moment[kipft/ftj 3.569 -1.899 Normal Forces Iptax.Moment[kIp/(tj 0.000 2.301 Normal Fqr Miry Moment[kiD/RE 0.000 -1.899 Deflection'IRI Mi Grit[ftjr0.000 2.301 Deflection at Melt,to t- i , 0.000 -1.899 Min. s a1 StresM a _ -69.164 2.301 lEe1c Stresij 02.,PA 69.164 2.301 l 414"** Mi�I L " -1849.437 -1.899 A�:1. 4047.11** " 1849.437 -1.899 Safi r �� 3:7�, ;I a 18.814 SheetPl *keit { -13.000 Jsheet Pili �.r ;f t r i R 2.459 Sheet Pile tet gitti E 15.459 Included OvertetiPtiffrilifiT2etriiiiiii 0.191 Vertical Equilibrium[kip/ft! 0.000 AnGhgr Force.(hortz.y.(kip/ftj, 0.000 1611A1 Earth Pressure Diagram -13.000[ft]_-_ ._ 0.000 0.000 1 -6.500[ft] _Am 1Q.209 0.000[ft] 2.268[ft]4/.105 ___._...... \0.342 (aPift2] [kdPift2] 16I1A1 Moment Diagram -13.000[fl[ 0.000 -6.500[ft[.-- -1.899[ft] 560 0.000[ft]... i 1~� 2.268[ft] I ��- [klPftiftl 16 11A 1 Deflection Diagram 13.000[ft] 0.000 0.008 • -6.500[ft] 4.003. 0.000[ft] 2.268[ft] 1.000 [ft] 1611A1 Sheet Pile Design According to Blum-Method Project Name: Cedar Hammock Date: 7/17/2017 Author. RC Company: Bridging Solutions,LLC Comment Hole#17-Anchored Soldier Pile Timber Retaining Wall 1 6 I 1 A 1 Geodata Unik?. Sh Piletop Lett' -13.000 Stiebtiktl`te�l �` -0.669 ,8040#16,a,• t+kJ , 5.500 SP Top �--- X112 Soil tWevei mind .13.000 Andhor Anc4lcrlev6Ft -12.000 n Water t-evetirt Front[ft! -5.000 Water Levet,t stand(>tj -5.000 So k SUrfacs:(rr�Ilnetlon In Ftpot(Csegj; -14.940 So t Surface ffiottnatton'hehfnd[egj-' 6.090 Cfi40O'SUrchargaln I`ront[kti ) 0.000 Soli 1 Caguot Bumf Astra tiahtnd[ktp/flg ': 0.000 Q Water Water 2 Anchor IncAnahon[Degj ,:i 15.000 earth Support Free SP Tip Front Back FACTORED PILE TIP ELEVATION:5.5-((5.5-0.669)/0.75)=-0.94 FT(AASHTO LRFD ART. 11.6.2.3) RETAIN HEIGHT: 13 FT-5.5 FT=7.5 FT EMBEDMENT:5.5 FT+0.94 FT=6.44 FT 1 6 1 1 A 1 Soil Layers Layers In Front Layer Tip OffF3 y Moist[Wp/ft3]:Dens t Sibmehaed[Idp/ft3} Kph? Phi[Deg), (Dee :Cohesion Cklp i Layer 1 -5.500 0.110 0.048 2.666 40.000 0.000 0.000 Layer 2 50.000 0.110 0.048 2.228 35.000 0.000 0.000 Layers behind 1 Layet Tip[ft] Density Moss[ Defrnsity Submerged pl .=.K h. : Phi[ Cohesion NW* Layer 1 -5.500 0.110 0.048 0.229 40.000 0.000 0.000 Layer 2 50.000 0.110 0.048 0.287 35.000 0.000 0.000 1 1611A1 Extrema! Values z Mtn[ftj MtnzMax(ftj Max Deflection[ft)% =` -6.258 -0.001 -13.000 0.000 Cites roma,(kip/f i -12.000 -0.480 -3.360 0.397 Monent(kfpfttftt -7.079 -1.551 -12.000 0.004 VERIFY VERTICAL LAGGING BOARDS: Assume 3x8 Southern Pine Select Structural, Fb=2,350 psi F'b=(Fb)(Cm)(Cd)(Cf)(Cfu)(Cr) Cm = 1.0 for Southern Pine Cd=0.9 for permanent load Cf= 1.0 no adjustment for Southern Pine Cfu= 1.1 flat use factor Cr= 1.15 repetitive member factor F'b=2350(1)(0.9)(1)(1.1)(1.15)=2675 psi Sy=7.25"(2.5")^2/6= 7.6 inA3 Assume vertical lagging spans 5 ft between walers Lagging pressure @ depth =237 psf(see page 6) Lagging moment @ depth=0.8(237 psf)(5 ft)^2/8= 593 lb-ft 0.8 factor accounts for arching action in the soil f=593 lb-ft(12)/7.6 inA3=936 psi<2675 psi,therefore O.K. VERIFY HORIZONTAL WALERS: Based on the calculation above, use same 3x8 for walers since they will span the pile spacing of 5 FT VERIFY PILES: M = 1.551 k-ft/ft(5 ft pile spacing)=7.76 k-ft(see page 7) Fb= 1,950 psi F'b= 1950(0.9)(1)(1.18)(1)(1)=2071 psi Assume 10"diameter butt pile Sy= pi(10")"3/32 =98 inA3 f=7.76 k-ft(12000)/98 inA3=950 psi<2071 psi,therefore O.K. 1 6 I 1 A 1 Pile Check Dep+h t Marne AZ 12-770 rnel tla{fh4tftl 156.927 Modulus Un3/ftj_ 23.157 Area[1n2.ttj R`S 5.674 Masa(Ibs/f1'2f 19.314 Steetc rade'[Ib/n21 F"`y . ? 34795.867 Mtnmel.Monrent(klpftffrt} -1.551 -7.079 1F18 ar11nief'Moment(ki /i't 0.004 -12.000 Normal Forces at Marc Mc neat lft 0.132 -7.079 Normal"Fci atMln.Menem(klp/Et];~'. 0.132 -12.000 aef(OCtfon at MTn,.Moment jftj k -0.001 -7.079 t58ftecftdjt of Marr.Mctnent(f t) " -,', 0.000 -12.000 Mir f<Sfreea at,Mfn Moment(k/In2I -780.651 -7.079 Mair Street)a Min Mciritent(Imn2j".. 827.155 -7.079 Mlle Stress"at Max.Moment(Ibin2j„:; 21.076 -12.000 MaxStressaMx Momen [b/ 21 25.428 -12.000 Saety ReqSey= 500 42.067 Sheet Pife Ycp C.evet(ftt -13.000 SFS9atPlle'Mp L.eNe1(ft(:;, -0.669 Sheat Pfle Length(ftj' 12.331 Included 9vrLength(fttj 0.000 Vertical Fqult brium(lap/ftj 0.132 Anchor Force(horiz.)(kip/ftj 0.492 ANCHOR FORCE: Increase anchor force by 50%for design, F = 1.5 (0.49 k/ft)/(cos 15 deg.)=0.76 k/ft 0.76 k/ft(5 ft pile spacing)=3.8 kip total factored anchor force per pile i 1 6 I 1 A 1 Earth Pressure Diagram -13.000[ft].. 0.000 1.000 -12.000[ft] A00_._........\ .0251 -5.500[ft] '.000 00..237 I ' -0.669ft586 .313 [ 1 �p/ry2] [kip/ft2] 1611A1 Moment Diagram 13.000[n ] 0.000 -12.000[ft] 8.004 -7.079[ft]c,‘.551 -5.500[ft] 4.429 -0.669[ft] 1.000 [IdPftat] 16IlAl Deflection Diagram -13.000[ft] I 0.000 -12.000[ft] /, 11i j (//Z-- -6.258[ft] . .001 -5.500[ft] -0.001 \\ . -0.669[ft] 1 000 [n] 1 6 1 1 A 1 APPENDIX TIMBER REFERENCE DESIGN VALUES BRIDGING SOLUTIONS ONS 1611A1 40 REFERENCE DESIGN VALUES Table 4B Reference Design Values for Visually Graded Southern Pine Dimension Lumber (2"-4"thick)1*3 " (Tabulated design values are for normal bad duration and dry service conditions,unless specified otherwise.See NDS 4.3 for a comprehensive description ofdesign value adjustment factors.) USE WITH TABLE 48 ADJUSTMENT FACTORS Design values in pounds per square lncn( Species and cbmmertird Sire Tension Shear Compression Compaction *Cra ling grade classtlBeatMon par Mai parallel perpenU ou*ar parallel Spes41a° Rimes Benning to grail to grain to groin to grain isodurue or Elasticity Gravity. Agency Fp F, F. F 1 F, 1811 E EG SOUTHERN PHE Dense Seed Structural 2,703 1,900 175 660 2,050 1,900,000 690.000 5ered Staucural 2,350 1.652 175 565 1„905 1,000,000 660,000 Non-Denise Seec1 Stauctural 2,250 1,450 175 4E0 1.,800 1,600,000 550,000 No.1 Dense 1,550 1,100 175 660 1,750 1.600,000 660,000 No.1LEO) 1,000 175 366 1,650 1,600,000 59+'8,000 4,wide 0.55 No.1 Non-Dense 1,302 575 176 4E0 1.550 1,400,000 610,000 No.2 Dense 1,203 750 175 560 1,500 1,600,000 550,020 No.2 1,107 57.5 175 565 1.,450 1,400,000 510,020 No.2 Non-Dense 1,250 500 175 460 1,450 1,300,000 472,000 No.3 and Stud 650 403 175 565 553 1.3001.000 470.000 Danstatadlon 375 500 175 565 1600 1,400.000 ' 512,000 Standard 4'ode 475 275 175 565 1,300 1,200.000 442,000 0.55 Mt,/ 225 125 175 565 550 1,210,000 440,000 Dense Sexed St •,uai 2,400 1,650 175 6660 1,903 1.900,000 690.000 Select Strut ial 2,103 1,450 175 565 1,500 1600.000 560,000 Non-Dense Seed Strudural 1,553 1,330 175 480 1,700 1,600,000 550.000 No.1 Dense 1,503 1,032 175 660 1.550 1.600.000 660,000 No.11,253 575 175 565 1,550 1,600.000 5518,000 0.55 No.1 Non-Dense 5' ' ` 1,203 775 175 460 1,450 1,400,000 512,000 No.2 Dense 1,050 550 175 660 1,450 1,600.000 592,000 No.2 1,203 590 175 565 1,403 1,400,000 512,000 No.2 Non-Dense 959 525 175 480 1,350 1,300.000 472,003 No.3 and Stud 575 350 175 565 800 1.300,000 470,000 Dense Seec1 Structural 2,263 1,5..11. ' 175 060 1,560 1,9017.000 ' 590,000- Seed Structural 1150 1,350 175 565 1,700 1,500,000 650,0130 Non-Dense Sem Stn Lural 1,700 1,2.70 175 450 1,650 1,640.000 550,000 No.1 Dense 1,350 903 175 660 1„603 1,600,000 662,000 SPIE Na.11,253 600 175 565 1,500 1,6370,000 550.000 N0.1 Nan-Dense 5' 1,100 703 175 460 1,400 1,4000 512,000 0.55 0.2 No.2 Dense 975 500 175 5E0 1,400 1,600,000 580,000 510.2 925 593 175 565 1,350 1,400.000 510,000 No.2 Non Dense 875 500 175 450 1,503 1,300,000 470,000 No.3and Stud 528 325 175 565 775 1,300,000 470,000 Dense Sr6eet Stu:tura 1,953 1,300 175 6E0 1,000 1.400,000 690,000 Seec1StLderal 1,703 1,152 175 565 1.,550 1,6370.000 660,000 Non-Dame 581ed Strtxtural 1,503 1,050 175 480 1,603 1.600,000 580,030 No.1 Dense 1,201 600 175 6E0 1,550 1,800,000 660,000 No.1 1,259 763 175 555 1,451 1,600,020 530,020 N0.1 Non-Dense 10' '353 625 175 460 1,403 1,400.000 510,000 N3.22 Dense 550 525 175 660 1,350 1,600,000 550,000 No.2 367 475 175 5E5 1,300 1,400,000 510,029 No.2 Non-Dense 793 425 175 4E0 1.250 1,300,000 470,003 No.3 and Stud 475 275 175 565 7517 1,300,000 470,000 Dense SetedStmctirra1 1,800 1,250 175 660 1,750 1,900,000 690,000 Select0t1u*Jral 1,503 1,102 175 565 1.,650 1.800,000 602,020 Non-Cense Seed Structural 1,409 975 175 460 1,550 1,500,000 550,000 No.1 Dense I,'CC 750 175 660 1,590 1,6100,000 660,000 No.11,290 ✓50 175 565 1,400 1,600,000 550,090 i2,ode 7.55 No.1 Non-Dense 903 575 175 4E0 1,350 1,400,000 512,020 143.2 Dense 363 500 175 660 1,300 1.600,000 55,029 No.2 7513 450 175 5E5 1,260 1,400.000 510,300 No.2 Non-Dense 7263 400 175 460 1.250 1,300,000 470,000 Na.3 and Stud - 460 250 175 565 725 1,300.000 470,000 Capyrght i.'American Wood C'ct nc i.C:,oavalaade xr, trtr:ft Agreement No rep,4diiot;..^or lransler authorized 1611A1 Table 6A Reference Design Values for Treated Round Timber Piles Graded per ASTM D25 (Tabullated design values are for normal load duration aid wet service conditions.See NDS 6.3 for a comprehensive description of design value adjustment factors.) Design values in pounds per square inch(psi) Shear Compression Compression parallel perpendicular parallel to Specific Bending to grain to grain grain Modulus of elasticity Gravity4 Species Fb FT F11 Fo E Emla G Pacific Coast Douglas Fir' 2,050 160 490 1,3060 1,700,000 640,000 OSO • Red Pine 1,350 125 270 850 1,300,000 .520,000 0.42 Southern Pirie(Grouped)3 1,950 160 440 1,250 1,500,000 600,000 0.55 • 1.Patio Cc.ast Douglas F+r reference design valcee apply to Ms species as Mined In ASTM Standard 0 1761 2.Red Pine,Tete er:ce design value apply to Fled Pine grown Sn the hilted States. .3.Southern Pine reference des?gn values apply to Lcbldly,Longeaa,ptrortlear,and Slash Fines. ( 4.Specific gravity.U,based on'on eteiglit and voliene when orerrdry. i 1 1 Table 5B Reference Design Values for Round Timber Construction Poles Graded per ASTM D32i000 i (Tabulated design values are for normal load duration and wet service conditions_See NDS 6.3 for a comprehensive description of design value adjustment factors.) f 1 Design values in pounds per square inch(psi) i Shear Compression Compression parallel perpendicular parallel to Specific Bending to grain to grain grain Modulus of elasticity Gravity4 Species Fb F„ Foa Fe E Emin G Pacific Coast Douglas Fir' 2,050 160 490 1,300 1,700,000 690,000 0.50 Lodgepole Pine 1,275 125 265 825 1,100,000 430,000 0.42 Ponderosa Pine 1,200 175 295 775 1,000,000 400,000 0.43 Red Pine2 1,350 125 270 8511 1,300,000 520,000 0.42 Southern Pine(Grouped)3 1,950 160 440 1,250 1,500,000 600,000 0.55 Western Hemlock 1550 165 275 1,050 1,300,000 560,000 0.47 Western Larch 1,900 170 405 1,250 1,500,000 660,000 0.49 Western Red Cedar 1,250 140 260 875 1,000,000 360,000 0.34 1.Pacific Coast 00ug136 Flr reference design values apply to MS species as deened in ASTM Standard•D/7E/3 2.Red FlMe:Teterenoe design va'sues apply to Red Pine grown In the Urtted Slates.. 3.Sol4fiem Pine reference design vacues apriy'to Lobloty,Longleaf,ShOebeaf,and°ass Pines. 4.Specific grmity,G,based on weight and volume wtren oven-dry. 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's . .7.,mius.d___" . :Lr-:—m _ 2:,..'""'^ leimEitiz p pr . ,1 , :,.0,,,,,,,:,07.6.„..7ir,;:,,,,,....: ,,,-;:1, l .& 9 I ''## t� Xw96/ 6AA - ' A yy .3° � `ms'su- -RA }___p b t, rYam p Rt .d -, 9 A R 4: a s G 1 6 I 1 A 1 Bridging Solutions,LLC BRIDGING 15863 Secoya Reserve Circle I3 Naples,FL 34110 _ SOLUTIONS Tel.(239)216-1370 ralpb(bridging-solutions.com vww.bridging-solutions.com September 27,2017 Cedar Hammock Community Development District(CDD) c/o Justin Faircloth,Assistant District Manager Severn Trent Services 5911 Country Lakes Drive Ft.Myers,FL 33905 RE: Proposal to Provide Professional Engineering Services for: Inspection and Evaluation for Golf Cart Bridges Cedar Hammock CDD Collier County,Florida Dear Mr.Faircloth: Bridging Solutions, LLC appreciates the opportunity to submit this proposal to provide engineering services based on the site review meeting on September 25, 2017. This proposal provides a scope of services and a proposed fee for inspection and evaluation of the timber golf cart bridges within the Cedar Hammock Golf & Country Club in Collier County, Florida. These timber structures were originally constructed in 1999 by US Home and are now showing signs of deterioration. The bridges were constructed using treated timber materials that consist of decking boards, stringers and pile bents for the piers and abutments. The total linear footage for the eight(8)bridges is approximately 1,376 feet. There is one bridge located at holes#4,7,9, 10, 16,and 18 and there are 2 bridges at hole#5. The bridges span wetlands and retention ponds. The bridge at hole# 16 was recently replaced due to changes made to the golf course path on that hole. The deliverable from these services will be a report that summarizes the findings of the inspection and recommendations for repairs and maintenance.The preparation of bidding documents for construction is not included in these services.We will be able to provide a proposal for design services upon completion of this inspection and evaluation phase of the project. 1. SCOPE OF SERVICES 1.1. Emergency Inspection —Perform and emergency inspection of the repairs to damaged bridge stringers at hole # 18 and prepare an e-mail report documenting the findings and recommendations. This task was performed on September 25,2017. 1.2. Coordination and Review—Obtain and review copies of all available record documents for the bridges and walls which may include original plans,previous inspection reports,photographs,and maintenance records, etc. Perform interviews with contractors that have performed maintenance repairs of the bridges to document conditions that are buried and inaccessible for inspection. We design bridges to fit your site and budget. 1611A1 BRIDGING SOLUTIONS 1.3. Bridge Inspection-Perform an inspection of the visible bridge elements. Obtain measurements and document the dimensions of the exposed elements for comparison to any record documents. Prepare field sketches to document the geometry and member sizes including connections. Document the inspection findings including all significant defects including checks, cracks, spalls,corrosion,impact damage,etc.using field notes and digital photographs. The intent of this level of inspection is to gather the required information to be able to provide opinions related to the overall condition of the bridges and their anticipated remaining service life.The Golf Course Superintendent will provide a golf cart and small boat to facilitate our inspection. 1.4. Inspection Study Report—Perform a study that considers the existing conditions and probable future maintenance requirements including the probable life expectancy of the bridge structures. Prepare a report that provides a summary of the inspection findings and recommendations for future maintenance repairs or replacement.Estimate approximate costs for the replacement of the bridges based on average square foot costs. Conduct a meeting with the CDD Board, General Manager and Golf Course Superintendent to review the report and recommendations. 2. TIME SCHEDULE We anticipate completion of the above described services in 45 days from receipt of this signed proposal. If the services covered by this proposal have not been completed within this time, through no fault of Bridging Solutions,a time extension to complete our services may be renegotiated. 3. COMPENSATION Bridging Solutions proposes to provide the above described services for lump sum fees according to the following breakdown: Task 1.1 —Emergency Inspection $ 700 Tasks 1.2— 1.4—Inspections and Study Report 5,200 Total Fee $5,900 4. EXTRA WORK REQUESTS If work on this project is believed by Bridging Solutions to be in addition to, the Scope of Services,we will notify you immediately. Upon your written approval, we will provide this additional work and bill the time expended at our current hourly rates or an agreed upon lump sum fee. 2 We design bridges to fit your site and budget. 1611 A 1 migrSOBRL TIO G 5. AGREEMENT TERMS This project will be billed monthly on a percent complete basis, with the invoiced amount representing the actual amount of work completed. Invoices remaining unpaid after 30 days of the date of the invoice will be subject to an addition of a 1-1/2% (one and one-half percent) per month surcharge on the total amount due. If the above conditions are acceptable this proposal can become contractual by signing and dating below. The Terms and Conditions on the enclosed Exhibit A are incorporated and made a part of this Agreement. Please return one signed copy of this Agreement and Exhibit A to our office to serve as your authorization for us to proceed on this work. This proposal is valid for thirty(30)days from the date of this letter. Thank you for your consideration of this proposal. Please contact me at 239-216-1370 if you have any questions or comments. Respectfully, BRIDGING SOLUTIONS,LLC ice,(—Q-� Ralph Verrastro,PE Principal Accepted this day of ,2017 By: Signature Printed or Typed Title: 3 We design bridges to fit your site and budget. 1611A1 EXHIBIT A—Terms and Conditions Indemnification: Bridging Solutions,LLC agrees,to the fullest extent permitted by law,to indemnify and hold harmless the Client, its officers, directors and employees (collectively, Client) against all damages, liabilities or costs, including reasonably attorneys' fees and defense costs,to the extent caused by the Consultant's negligent performance of professional services under this Agreement and that of its subconsultants or anyone for whom the Consultant is legally liable.The Client agrees, to the fullest extent permitted by law, to indemnify and hold harmless Bridging Solutions, its officers, directors, employees and subconsultants (collectively, Consultant) against all damages, liabilities or costs, including reasonable attorneys' fees and defense costs,to the extent caused by the Client's negligent acts in connection with the Project and the acts of its contractors,subcontractors or consultants or anyone for whom the Client is legally liable. Neither the Client nor Bridging Solutions shall be obligated to indemnify the other party in any manner whatsoever for the other party's own negligence. Limitation of Liability: In recognition of the relative risks and benefits of the Project to both the Client and Bridging Solutions,the risks have been allocated such that the Client agrees,to the fullest extent permitted by law,to limit the liability of Bridging Solutions to the Client for any and all claims,losses,costs,damages of any nature whatsoever or claims expenses from any cause or causes, including attorney's fees and costs and expert-witness fees and costs, so that the total aggregate liability of Bridging Solutions to the Client shall not exceed$50,000 or the project fee,whichever is smaller. It is intended that this limitation apply to any and all liability or cause of action however alleged or arising,unless otherwise prohibited by law. PURSUANT TO FLORIDA STATUTES CHAPTER 558.0035, AN INDIVIDUAL EMPLOYEE OR AGENT OF BRIDGING SOLUTIONS, LLC MAY NOT BE HELD LIABLE FOR DAMAGES RESULTING FROM NEGLIGENCE. Termination of Services: This agreement may be terminated upon 5 days written notice by either party should the other fail to perform his obligations hereunder. In the event of termination, the Client shall pay Bridging Solutions, LLC for all services rendered to the date of termination,all reimbursable expenses,and reasonable termination expenses. Ownership of Documents: All documents produced by Bridging Solutions, LLC under this agreement shall remain the property of Bridging Solutions,LLC and may not be used by the Client for any other endeavor without written consent of Bridging Solutions,LLC. Dispute Resolution: Any claim or dispute between the Client and Bridging Solutions, LLC shall be submitted to non- binding mediation, subject to the parties agreeing to a mediator(s). This agreement shall be governed by the laws of the principal place of business of Bridging Solutions,LLC. Accuracy of Client Documents: The Client shall furnish, at the Client's expense, all information, requirements,reports, data, surveys and instructions required by this Agreement. Bridging Solutions, may use such information, requirements, reports,data, surveys and instructions in performing its services and is entitled to rely upon the accuracy and completeness thereof. Electronic Documents: The Client acknowledges Bridging Solutions'plans and specifications,including all documents on electronic media, as instruments of professional service. Nevertheless, the plans and specifications prepared under this Agreement shall become the property of the Client upon completion of the services and payment in full of the moneys due to Bridging Solutions, LLC. The Client shall not reuse or make or permit to be made any modifications to the plans and specifications without the prior written authorization of Bridging Solutions, LLC. The Client agrees to waive any claim against Bridging Solutions arising from any unauthorized reuse or modification of the plans and specifications. Excluded Services: Services not set forth above in the Scope of Services of this agreement are specifically excluded from the scope of Bridging Solutions' services. Bridging Solutions' assumes no responsibility to perform any services not specifically listed in the Scope of Services. Fiduciary Responsibility: The Client confirms that neither Bridging Solutions, LLC nor any of our subconsultants or subcontractors has offered any fiduciary service to the Client and no fiduciary responsibility shall be owed to the Client by Bridging Solutions, LLC or any of our subconsultants or subcontractors, as a consequence of Bridging Solution's entering into this Agreement with the Client. 1 6 1 1 A 1 Cedar Hammock CDD 1 Insurance Proposal 2017-2018 _ ,...,, , ,,,,it,..!-..%&.„ .......,. ...,,-,,,, ,, ,,,,,,,,,,......,,,,. 'al•- •=4, • ra s ,Cts r w..,. '7,.4.. rr Robin Faircloth Public Risk Insurance Agency P O Box 2416 Daytona Beach, FL 32115 Phone: 386-252-6176 Fax: 386-239-4049 rown pRIA ii6rown PUBLIC RISK INSURANCE AGENCY 1 6 I 1 A 1 CEDAR HAMMOCK CDD PUBLIC RISK INSURANCE AGENCY TABLE OF CONTENTS Overview 1 The Agency of Public Risk Insurance Agency An Introduction to Your Service Team Preferred Governmental Insurance Trust Preferred Board of Trustees and Risk Advisory Members Claims Services&Safety and Risk Management Services General Liability 2 Automobile Liability 3 Public Officials& Employment Practices Liability 4 Broker Recommendation/Premium Recapitulation 5 Notes of Importance Compensation Disclosures Carrier Financial Status Guide to Best's Ratings Items Required Prior to Binding 6 Acceptance of Proposal—Premium Recapitulation Package Application Uninsured Motorist Form Preferred Signature Page Acknowledgement of Non-Admitted Carrier Signed and dated POL Application PRIA PUBLIC RISK INSl7RANCE AGENCY 1611A1 CEDAR HAMMOCK CDD THE AGENCY Risk Management Associates,Inc. dba Public Risk Insurance Agency(PRIA)has established itself as one of the premier insurance services organizations for public entities in the United States. Our in-depth understanding of the unique risk exposures and operating environment of public entities allows us to tailor insurance products and services to effectively meet their needs. As the only independent insurance agency solely dedicated to the public entity market, we are uniquely qualified to meet and exceed the expectations of our clients. Our 20 years of insuring local governments has afforded us significant experience and insight into the unique challenges and constraints that our clients face. PRIA currently represents over 250 public entities in Florida. PRIA is a wholly owned subsidiary of Brown&Brown, Inc. -the 6th largest independent insurance agency in the United States and 7th largest worldwide as ranked by Business Insurance Magazine. Brown&Brown brings the experience of representing hundreds of public entities nationally in addition to PRIA's focus in Florida. As a Brown&Brown company, PRIA has access to hundreds of insurance markets nationwide and in the international market. With premium volume exceeding$2,500,000,000 Brown&Brown's volume results in a superior negotiating position and leverage with state specific,regional,national,and international insurers. The focus and experience of our team in all of these markets produces superior risk transfer options and risk control expertise for your entity. PRIA develops customized and innovative approaches towards effectively managing your risk. Cost effective insurance products, professional service, and commitment to client's needs are our primary goals. Proof of account satisfaction is reflected by a 97%business retention rate. To fully serve our clientele, Public Risk Insurance Agency can offer coverage for other exposures such as: Bonds Accidental Death&Dismemberment Fiduciary Liability Special Events Primary and Excess Flood Airport Liability Workers' Compensation Aboveground&Underground Petroleum Tank Liability Environmental Liability °,NWPRIA PURI IC RISK INSURANCE AGENCY 1 6 1 1 A 1 CEDAR HAMMOCK CDD AN INTRODUCTION TO YOUR SERVICE TEAM Account Executives Matt Montgomery (386)239-7245 mmontgomery@bbpria.com Executive Vice President Rubin Fatrclotb�a rri �� Y a Director of .fir° ) ' r treloth@b pria com e'i ti Rig P�. ) A zi �"y� a z & �, tz; "sex. f .,4 r,.�.,. 'y'$ w ' ... > u sr" :u.. Paul Dawson,ARM-P Senior Vice President/Account Executive (386)239-4045 pdawson@bbpria.com Michelle.Martin, Vlre)�feSl(�etlt`/Account EX@%�u ry k, iit ' Brian Cottrell,CIC,CRM (386)239-4060 bcottrell@bbpria.com Vice President/Account Executive .- �,� w,s a �'e t t�� ,.�' K, 6)s % „ :,,16* �:>s,.�,„ sz,..,�..ns��.A�...-...,i a�;�. Michelle Perry Account Executive (386)333-6047 mperry@bbpria.com Service Representatives Brittany O'Brien,CIC,CRM Risk Management Department Leader (386)239-8823 bobrien@bbpna.com Melody Brake,ACS j 4 ( mb 1S000ttfit ReprQ$elga, cfi y 4 _opA37-4riat yIe@brl Patricia Jenkins,CPSR (386)239-4042 pjenkins@bbpria.com Account Representative 1 t r�ss mac' f . t :� I r ccx.t > '� - F rE - 'Sin �, k'> !; JPa a . Rq sad, ": s� " Esse ;arsn ti � t e ' 8• � � S z •� R ts:bb .. .0 ' S t vr,�' � Account . it1fEt��it # :.v� ;, .� �r Linda Burtehett (386)239-4043 lburtchett@bbpria.com Account Representative Da llCu� re q� z r .s . . t x 7Qey2i376.4w44* asgPs e ® ®a ".040S, Christina Carter (386)333-6069 cearter@bbpria.com Account Representative Alexa Orayy � 4 4y1 # � � , T ,: x .#a &�.m . 114.„.;,411,/;.AY:-R,A 9v-' ., .:; Ass tart ACieOlTr1� '�ti7 �'`,.. "moi �' ,.... 4 ,'5. f ,; `'.,s. '"+ei A a ,�"- '�5'3' t a i � .. Certificate Requests: certificates@hhpria.com Claim Reporting: claims@bbpria.com Our Service Team philosophy focuses on accountability at all levels of account management. Our goal isi not simply to meet your service needs,but to exceed them.All of the employees at PRIA are dedicated to achieving this goal and distinguishing ourselves from the competition. I " PRIA PUBLIC RISK INSURANCE AGENCY ...._. ___It _....._.. 1611A 1 CEDAR HAMMOCK CDD PREFERRED GOVERNMENTAL INSURANCE TRUST (Preferred) OVERVIEW Several hundred members and millions in premiums prove that the Preferred Governmental Insurance Trust®fulfills what Florida needs: an insurance program exclusively customized and dedicated to the public sector. Preferred stays on the forefront of specialized insurance for property, casualty and workers' compensation because it is non-profit and self-governed with a membership comprised solely of Florida public entities. Preferred's history dates back to 1999. Its robust membership and financial strength, including consistent growth of surplus, stem from its conservative platform of managed risk. Preferred is just that:preferred for unmatched public entity experience, innovation, stability and personalized service. Preferred's Member Types MunicipalitiesrQ **C&ounties Special Districts Public Schools x x� 7 ih �� d o $ 3c n e £ w a > 1� P` cE'rrl�Departments Housing Authorities Aviation Authorities Transit,Port&Utility Authorities Preferred's Comprehensive Coverages Property Workers' Compensation General Liability "1464V--40, Se t� � '' � � '� 'n-sx Fy " s+.zy� � � r. AuIo� . ^ Au o t f nye m j ) nforc e ,*,skr '� yr, . "Q3.rt,4: €?".,..:....,.. .:..z ."„r�, Public Officials Liability Employment Practices Liability Educators' Legal Liability The Power of Groups and People What does a specialized insurance trust do for you? In the case of Preferred, it gives you the purchasing power of a very large trust with billions of covered property values—far more financial negotiating power than a single public entity can muster.As a Preferred member,you are part of a formidable Florida insurance trust. The trust also transfers risks from any one public entity to the larger group. This provides all members of the trust better rating structures with less volatility.Preferred's sole focus on government ensures that members' unique needs are met. rmk VI)Za PRIA f UnLIC RISK NSURANCE AGENCY 1611A1 CEDAR HAMMOCK CDD Underwriting and Administration Behind Preferred's underwriting platform are decades of success built on integrity and market relationships. Our team of underwriters' vast insurance expertise enhances the actuarial and scientific data used to underwrite individual risks within the trust. Services delivered are both broad and precise. Reliability is assured. The administrator for Preferred is Public Risk Underwriters of Florida, Inc.® (PRU), Florida's premier public entity specialist of its kind. Preferred's claims administrator is PGCS Claim Services. With more than 25 years in claims experience,PGCS is Florida's foremost governmental third-party administration company. � Public I I I 11 RiskIref'erre1® Undermiters of Florida OVERNMENTAL !1ruir an Willow fin Puhlrc Entities INSURANCE TRUST Claim Services Underwriting Highlights • Diverse risk financing options: guaranteed cost,deductible, self-insured retention,all lines aggregate • Competitive premium discounts based on favorable experience and sound safety practices • Flexibility of coverage design, including mono-line or package basis • Dynamic financial analysis conducted periodically to validate the trust's superior financial standing Administration • General counsel, defense counsel and litigation services by specialists in governmental law • Membership relations for networking and professional development • Legislative Pulse newsletter from Tallahassee-based law firm • Professional marketing that guarantees local agent support, governmental knowledge and an ever- growing group of members • Preferred News—a quarterly publication covering the spectrum of government insurance issues • State filing, accounting and independent CPA audited financials as needed Preferred's Expert Boards Know Your Business Preferred is governed and guided by people working daily in all segments of Florida's public sector–from municipalities to counties to schools to special taxing districts. The Board of Trustees is comprised of elected public officials who work wisely and diligently to set policy, keeping Preferred as the premier public entity insurer of its kind. PRIA PUBIJC NSB INSURANCE;AGENCY 16 11A 1 CEDAR HAMMOCK CDD Preferred Governmental Insurance Trust Board of Trustees Dwight E."Ed"Wolf,II Chair City of Wildwood Mayor �r+' ,;,`` ��y 1 �� ¢��..�� 1� � Liu, �Z .�`3� d<�v C XTab $ a�4'z� r U x g a+ x 5 c - Ez esS Grove CD : ;-it .? �. .'k � .i� �:�` - s y r �"c� i f.4.'* A's�,�; �� a fr 3" o f f, �..� f A* leis ' rf's#L- � ; k, A. +-.! Jh.c ffi.r a jy„ Warren Yeager Secretary Gulf County Commissioner y q,,<+p a,.,x� ,*? <`�yg ?Ft�r�✓,� v ty re t ' s t+� r,"v` ' As r xt 5 c, '�},,�G.twi;..��y v ' x �g "i F .. .' s� a Rats k�T'er WC A �� i� `�'' '��. Osceola County Fred Hawkins,Jr.. Trustee Commissioner a %s - r f w. � � I r 444,4 Jacksonville.,9AP.4.50nYlitelie#W kiS s� � L 7e �E " p''a rfin " z,�� Commissioner Marion County Kathryn Bryant Alternate Trustee Commissioner °awn PRIA PUBLIC RISK INSURANCE AGENCY 1 6 I 1 A 1 CEDAR HAMMOCK CDD PREFERRED CLAIMS ADMINISTRATION Preferred Governmental Claim Solutions,Inc. ® (PGCS)is the premier governmental third party claims administrator in the state of Florida and also administers the claims for Preferred Governmental Insurance Trust (Preferred). Since its founding in 1956, PGCS has provided claims administration services exclusively to over 450 governmental entities including schools, cities, towns, counties, community development districts,and fire districts.Therefore,PGCS's adjusters are extremely qualified to handle governmental tort liability and public sector workers' compensation claims. They are experts at investigating and handling police and firefighters presumption claims. PGCS is sensitive to the politics involved in the handling of public entity claims. PGCS's claims administration program consists of workers' compensation, general liability, bodily injury, personal injury, property, auto liability, auto physical damage, employment practices liability, school leaders/educators liability and public officials liability. Their claims staff has over 630 years of combined insurance experience and each has been with PGCS an average of 8 years. Claims are handled under strict supervision in accordance with the PGCS workers' compensation and liability claim handling procedure manuals and the PGCS claim best practices manual. A random sampling of each adjuster's claim files are audited on a monthly basis by a Quality Assurance Manager to ensure compliance. PGCS provides their clients with a dedicated Subrogation Unit to pursue reimbursements from at-fault third parties. Their current recovery rate is fifty-nine (59)percent of the claim costs expended. PGCS also has a dedicated excess reporting and recovery unit for communication to and securing reimbursement from the excess and/or reinsurance carriers.In addition,PGCS provides a state-approved Special Investigation Unit (SIU) to prevent and pursue fraudulent claims. PGCS offers rewards up to $10,000.00 for the arrest and conviction of persons committing workers' compensation fraud. This service is provided via a twenty-four hour seven day a week hotline. PGCS utilizes the RiskMaster system for claims processing. This system captures a wide variety of data, and allows the adjuster to enter an unlimited number of claim notes,process reserve changes, and issue claim payments. Customized reports can be obtained from PGCS's on-line system containing a multitude of data parameters that a client may choose to analyze. The system can be accessed by clients via their website at www.pgcs-tpa.com. Communication with PGCS's clients is the cornerstone of their claims administration program. Professional adjusters, nurses, management, quarterly in-depth claim review meetings, 24/7 claim reporting,utilization of attorneys specializing in public entity defense,litigation management,and return to work programs are just a sample of how PGCS has set the standard for the industry. PGCS is committed to partnering with their clients to provide professional and aggressive claim management programs. While they are recognized as the leader in the industry,PGCS is always striving to improve the quality of their programs and expand the services that they offer. lk,rni PRIA KWIC RISK INSURANCE AGENCY 1 6 I 1 A 1 CEDAR HAMMOCK CDD PREFERRED SAFETY AND RISK MANAGEMENT SERVICES The success of any public sector community is clearly tied to its ability to protect and preserve its human physical assets.This basic premise serves as the cornerstone of an effective Safety Management program and underscores the importance of Risk Control to the community. Preferred's Safety and Risk Management Department is very aware of the valuable contribution a comprehensive risk control program makes to the bottom-line of any organization. At Preferred,Safety consultations originate with one basic thought—Specific measures can be recommended to minimize or eliminate the exposures that cause accidents. This does not mean that the workplace become no-risk utopias, but we expect our consultants to recommend measures to control/minimize all types of accidents,injuries and illnesses to our Preferred clients' operations and premises. Stressing our problem solving skills... Preferred is dedicated to meeting the challenge of the complex problems facing public sector organizations...disarming these problems and converting them into factors, which work to the advantage of our clients.Our emphasis approach to risk control incorporates the following elements: • Exposure Identification – Assist management in determining areas where a chance of loss might exist. • Exposure Measurement and Analysis – Loss analysis and a review of the consequences of the exposures will be considered to develop alternative methods of control. • Determination and Selection of Appropriate Risk Control Methods–Based on measurement and analysis and after considering alternative approaches, specific recommendations and/or a custom design Risk Control plan will be formulated. • Training and Safety Management Consulting – After considering client needs specific training will be formulated and initiated to fit that need. Key personnel will be provided with the basic knowledge and skills they need to meet those identified needs. Program monitoring is accomplished through follow-up surveys with adjustments to the action plan made as needed. Specialty consulting services are available if necessary. Preferred's Safety and Risk Management Department evaluates the unique needs to each client, ultimately designing a program that is capable of being integrated into the overall risk control efforts of each client. Our management system's direction to the problem solving approach is the foundation of our Safety and Risk Management Service. n,PRIA PUBLIC RISK LNSU&1NCEACI:NCY 1611A 1 CEDAR HAMMOCK CDD GENERAL LIABILITY Term: October 1,2017 to October 1, 2019 Company: Preferred Governmental Insurance Trust(Preferred) Form: Occurrence Limits of Liability: General Liability Bodily Injury and Property Damage $1,000,000 per Occurrence Personal Injury and Advertising Injury Included per Person or Organization Products/Completed Operation Agg Included Fire Damage Included Medical Payments $2,500 Employee Benefits Liability $1,000,000 per Occurrence Deductible: $0 per Occurrence Coverage: 1. EMT/Paramedic Professional Services 10.Vicarious Law Enforcement Liability with a 2. Premises Operations sublimit of$1,000,000. 3. "Insured"Contracts 11.Principle of Eminent Domain Including 4. Host Liquor Liability Inverse Condemnation, claims brought 5. Broad Form Property Damage Subject to under the "Bert J. Harris, Jr., Private $2,500 Personal Property of Others Sublimit Property Rights Protection Act" $100,000 6. Watercraft Liability (under 52 feet). See per Occurrence/Annual Aggregate. policy form for limitations 12. Sewer Backup and Water Damage with a 7. Limited Worldwide Coverage sublimit of $10,000/$200,000 for non- 8. Additional Covered Party negligent claims and$200,000/$200,000 for 9. Failure to Supply Water negligent claims. 13. Herbicide and Pesticide Sublimit of $1,000,000 or GL Limit,whichever is less. Notes of Importance: 1. Premium is not audited. 2. Defense Costs are paid in addition to policy limits. 3. In the event that an occurrence,accident or offense continues beyond the policy period,the applicable deductible would apply separately to each policy period in which the occurrence, accident or offense was committed or was alleged to have been committed. 4. Limits of Liability are subject to Florida Statute 768.28. 5. Deductible does not apply to claims expense This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. gym, PRIA PUBLIC RISK LNSURANCE AGENCY _ _.. _ 16 11A 1 CEDAR HAMMOCK CDD GENERAL LIABILITY Exclusions,but not limited to: • Expected or intended injury • Contractual Liability • Liquor Liability • Workers' Compensation and similar laws • Employer's Liability • Pollution • Aircraft,Auto or Watercraft • Mobile Equipment • War • Damage to Your Property,Product or Work • Damage to Impaired Property or Property Not Physically Injured • Recall of Products,Work or Impaired Property • Racketeering • Law Enforcement, except for vicarious liability arising out of an act or omission by a law enforcement agency that is not owned, operated or controlled by the "Covered party" if there is a contract with an outside agency to provide law enforcement for your entity. • Asbestos,Mold,Fungi,or Bacteria • Liability arising out of or caused or contributed to by any ownership,maintenance,operation,use,loading, unloading or control of or responsibility for any airfield, airport, aircraft, runway, hangar, building or other property or facility designed for,used,connected,associated or affiliated with or in any way related to aviation or aviation activities; this exclusion does not apply to premises exposure for those common areas open to the public including but not limited to parking areas,sidewalks,and terminal buildings. • Failure or inability to supply or any interruption of any adequate quantity of power, steam,pressure, or fuel • Subsidence,erosion or earth movement. • Hospital/Clinic Medical Malpractice or Health Care Facilities • Professional Health Care Services,but not including emergency medical services for first aid performed by emergency medical technicians,paramedics or Medical Director while in the course and scope of their duties. • ERISA • Actual or alleged illegal discrimination • Injunctive,declaratory or equitable relief • Actual or alleged deterioration,bursting breaking,leaking,inadequacy,design of,control of;maintenance of, or any other alleged responsibility for any structure device, or water course, natural or man-made, including,but not limited to:dams,reservoirs,levees,banks,embankments,gates,canals,ditches,gutters, sewers, aqueducts, channels, culvert, retaining walls, drains, tanks, watershed, or drains, a purpose of which is the containing, carrying, impeding, channeling, diverting, or draining of water or other liquid. Does not apply only as to the bursting or failure of man-made sewer, storm water,grey water or potable water supply pipes owned and maintained by Covered Party. • Sexual abuse after initial discover This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. >> PRIA PUBLIC RISK INSURANCE AGENCY 1611A1 CEDAR HAMMOCK CDD AUTOMOBILE LIABILITY Term: October 1,2017 to October 1,2019 Company: Preferred Governmental Insurance Trust(Preferred) Limits of Liability: (Based on 00 Vehicles) Primary Bodily Injury and Property $1,000,000 Any One Accident—Symbol 8, 9 Damage Liability—Combined Personal Injury Protection $10,000—Statutory—Symbol 5 Medical Payments Not Included Uninsured Motorist Rejected Liability Deductible: $0 Each Accident Coverage and Notes of Importance: 1. Defense Costs are paid in addition to policy limits. 2. Hired and non-owned liability is included. 3. Limits of Liability are subject to Florida Statute 768.28. This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. %own i , ,r1 PURI IC RISK INSURANCE AGENCY 1611A1 CEDAR HAMMOCK CDD AUTOMOBILE LIABILITY Description of Covered Auto Designation Symbols: SYMBOL DESCRIPTION 1 = ANY"AUTO" 2 = ALL OWNED "AUTOS" ONLY. Only those "autos" you own and or lease (and for Liability Coverage any"trailers"you don't own while attached to power units you own). This also includes all those "autos" you acquire ownership of after the coverage agreement begins. 3 = OWNED PRIVATE PASSENGER "AUTOS" ONLY. Only the private passenger "autos"you won. This includes those private passenger"autos"you acquire ownership of after the coverage agreement begins. 4 = OWNED"AUTOS"OTHER THAN PRIVATE PASSENGER"AUTOS"ONLY.Only those "autos" you won that are not of the private passenger type (and for Liability Coverage any "trailers" you don't own while attached to power units you own). This includes those"autos"not of the private passenger type you acquire ownership of after the coverage agreement begins. 5 = OWNED "AUTOS" SUBJECT TO NO-FAULT. Only those "autos" you own and or lease that are required to have No-Fault benefits in the state where they are licensed or principally garaged. This includes those "autos" you acquire ownership of after the coverage agreement begins provided they are required to have No-Fault benefits in the state where they are licensed or principally garaged. 6 = OWNED "AUTOS" SUBJECT TO A COMPULSORY UNINSURED MOTORIST LAW. Only those "autos" you own and or lease that because of the law in the state where they are licensed or principally garaged are required to have and cannot reject Uninsured Motorists Coverage. This includes those "autos" you acquire ownership of after the coverage agreement begins provided they are subject to the same state uninsured motorists requirement. 7 = SPECIFICALLY DESCRIBED "AUTOS". Only those "autos" described in ITEM THREE of the Declarations for which a premium charge is shown (and for Liability Coverage any"trailers" you don't own while attached to any power unit described in ITEM THREE). 8 = HIRED "AUTOS" ONLY. Only those "autos" you hire rent or borrow. This does not include any "auto" you lease, hire, rent, or borrow from any of your employees or partners or members of their households. 9 = NONOWNED "AUTOS" ONLY. Only those "autos" you do not own, hire, rent or borrow that are used in connection with your business. This includes"autos"owned by your employees or partners or members of their households but only while used in your business or your personal affairs. This proposal is intended to give a brief overview.Higher limits may be available Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. PRIA PUBLIC RISK INSURANCE AGENCY 16I1A1 CEDAR HAMMOCK CDD PUBLIC OFFICIALS LIABILITY EMPLOYMENT PRACTICES LIABILITY Term: October 1, 2017 to October 1, 2018 Company: Indian Harbor Insurance Company (Rated A XV by A.M. Best) Form: Claims Made Retroactive Date: Full Prior Acts Limit of Liability: Retentions: Public Officials Management $ 1,000,000 $ 2,500 Employment Practices Liability $ 1,000,000 $ 10,000 Policy Aggregate $ 1,000,000 Non-Monetary Coverage-Defense Only $ 25,000 $ 2,500 Non-Monetary Coverage-Defense Agg $ 50,000 Crisis Management $ 25,000 $ 5,000 Applicable forms, including but not limited to: PN9052 Florida Policyholder Notice DRWN POL 1005 Public Officials and Employment Practices Liability Policy Declarations SAA-100 Schedule of Policy Forms and Endt's DRWN POL 1000 Public Officials and Employment Practices Liability Policy PGU 1110 Community Development Districts-Additional Exclusions S1006 DSI Service of Suit PGU 1007 Specific Person or Entity Exclusion PGU 1052 Minimum Earned Premium Upon Cancellation Public Officials Liability Notes of Importance: 1. Defense costs are within policy limit unless specified otherwise. 2. Extending Reporting period options may be available. 3. Premium is not audited. 4. Premium is 25%minimum earned. 5. Premium is minimum and deposit, subject to audit. 6. No flat cancellations. Subject to: 1. Completed and signed application. 2. Satisfactory inspection. 3. Signed TRIA form. This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. PRIA PUBLIC RISK WSURANCF.AGENCY 1611A1 CEDAR HAMMOCK CDD PUBLIC OFFICIALS LIABILITY EMPLOYMENT PRACTICES LIABILITY Claims Made Policy: When a policy is on a claims-made basis, coverage triggers based on the actual filing date or receipt of the claim, in addition to the date of loss or injury. It handles any insured loss or claim filed during the policy period, regardless of when the actual loss or injury occurred, subject to the retroactive date on the declarations. Claims-made coverage applies only to covered losses that occur after the retroactive date. Extended Reporting Periods: Indian Harbor Insurance Company provides the following Extended Reporting Periods options in the event coverage is cancelled or non-renewed: Basic Extended Reporting Period — continued coverage granted for a period of 60 days following the effective date of termination or nonrenewal, but only for Claims first made during the 60 days and arising from Wrongful Acts taking place prior to the effective date of the termination or nonrenewal. Optional Extended Reporting Period — The Public Entity shall have the right to purchase an Optional Extended Reporting Period for up to 3 years following the effective date of the cancellation or nonrenewal, as shown below: o Option 1 —75%for 1 Year o Option 2— 125%for 2 Years o Option 3 — 150%for 3 Years but only for Claims first made during the Optional Extended Reporting Period and arising from Wrongful Acts taking place prior to the effective date of the termination or nonrenewal. This proposal is intended to give a brief overview.Higher limits may be available.Please refer to coverage forms for complete details regarding definition of terms,exclusions and limitations. '1, PRIA PUBLIC RISK INSURANCE AGENCY 1 6 I 1 A 1 CEDAR HAMMOCK CDD PREMIUM RECAPITULATION Annual Premium Check Option Accept Reject General Liability $4,500.00 (1 0 Automobile Liability $500.00 ❑ Two-Year Coverage Agreement* 0 *Please refer to the next page for details on the Two-Year Offer Public Officials/Employment Practices Liability $2,200.00 El TRIA $35.00 [� ❑ I authorize PRIA to request the underwriters to bind coverage on the items indicated above and acknowledge receipt of the Compensation and Financial Condition Disclosure(s)provided in this proposal. A ; ( inture) Justin Faircinth - Assistant Secretary (Name&Title) (Date"7 l;rm PRIA 1 6 1 A 1 CEDAR HAMMOCK CDD Preferred 2-Year Option IMPORTANT NOTE: Preferred's quote covers two (2) annual twelve month periods, from 10/01/2017 12:01:00 AM to 10/01/2018 12:01:00 AM and from 10/01/2018 12:01:00 AM to 10/01/2019 12:01:00 AM. The following conditions apply in addition to all other conditions of this quote: A. All Aggregate limits reset for the period 10/01/2018 12:01:00 AM to 10/01/2019 12:01:00 AM. Losses applying to one annual coverage period will not erode the aggregate limits of another annual coverage period. B. The premium for the period 10/01/2018 12:01:00 AM to 10/01/2019 12:01:00 AM will be determined based on updated exposure values for the period. C. Rates for the period 10/01/2018 12:01:00 AM to 10/01/2019 12:01:00 AM will be identical to those for the period commencing 10/01/2017 12:01:00 AM unless OIR approves a WC rate reduction effective during the 10/01/17 to 10/01/18 period. In the event of an approved workers' compensation rate decrease, we will honor the reduced rates for the second twelve month installment. Premiums in any case are subject to the following: 1. NCCI Experience modification factors will be applied as promulgated. 2. Changes to Schedules: Property, Inland Marine, and Automobile 3. Payroll 4. Number of Employees D. Due to scheduled changes in rating algorithms, there may be some fluctuation in property premium per location, however, the composite property rate for the building & contents schedule will remain the same. E. In the event of cancellation of any line of business within 90 days after the first day of either annual coverage period, the premium for such line(s) shall be 25% minimum earned. In the event of cancellation of any line of business following the initial 90 days of each annual coverage period, a penalty equal to 60 days premium of such line(s)of business shall become earned, any provision of the agreement to the contrary notwithstanding. . 1. This penalty is earned and payable regardless of when notice of such cancellation is given, or the effective date of such cancellation. ,own PRIA PUBLIC RISK INSURANCE AGENCY 1611A 1 CEDAR HAMMOCK CDD Notes of Importance: 1. Quotes provided in the proposal are valid until 10/01/2017. After this date terms and conditions are subject to change by the underwriters. 2. Preferred is not subject to the Florida Insurance Guaranty Act,in the event it becomes unable to meet its claims payment obligations. However, insured is named on excess of loss policies. 3. Some of the Carriers of the Preferred excess of loss policies are issued pursuant to the FL Surplus Lines laws. Entities insured by surplus lines carriers do not have the protection of the FL Insurance Guaranty Act to the extent of any right of recovery for the obligation of an insolvent,unlicensed insurer. 4. Quote is subject to review and acceptance by Preferred Board of Trustees. 5. Premiums are subject to change if all lines of coverage quoted are not bound. Premiums are due upon binding. 6. Not all coverages requested may be provided in this quotation. 7. Flood quotes from NFIP may be available.Please advise your agent if you have property located in zones A or V and would like to have separate NFIP quotes. 8. The total premium is due within 30 days of inception. Premium financing can be arranged if needed. 9. Quote is not bound until written orders to bind are received from the insured and the Trust/Company subsequently accepts the risk. 10. Should signed application reveal differing details/data than original application received, the entire quote/binder is subject to revision and possible retraction. 11.Higher limits of liability may be available.Please consult with your agent. 12. This proposal is based upon exposures to loss made known to the Public Risk Insurance Agency. Any changes in exposures (i.e. new operations,new acquisitions of property or change in liability exposure) need to be promptly reported to us in order that proper coverage may be put into place. 13.This proposal is intended to give a brief overview.Please refer to coverage agreements for complete information regarding definition of terms,deductibles,sub-limits,restrictions and exclusions that may apply. In the event of any differences,the policy will prevail. °, PRIA PUBLIC RISK INSURANCE AGENCY 16 11A 1 CEDAR HAMMOCK CDD Retail Compensation Disclosure In addition to the commissions or fees received by us for assistance with the placement, servicing, claims handling, or renewal of your insurance coverages, other parties, such as excess and surplus lines brokers, wholesale brokers, reinsurance intermediaries, underwriting managers and similar parties, some of which may be owned in whole or in part by Brown&Brown, Inc.,may also receive compensation for their role in providing insurance products or services to you pursuant to their separate contracts with insurance or reinsurance carriers.That compensation is derived from your premium payments.Additionally,it is possible that we,or our corporate parents or affiliates, may receive contingent payments or allowances from insurers based on factors which are not client-specific, such as the performance and/or size of an overall book of business produced with an insurer. We generally do not know if such a contingent payment will be made by a particular insurer, or the amount of any such contingent payments, until the underwriting year is closed. That compensation is partially derived from your premium dollars, after being combined(or"pooled")with the premium dollars of other insured's that have purchased similar types of coverage. We may also receive invitations to programs sponsored and paid for by insurance carriers to inform brokers regarding their products and services,including possible participation in company-sponsored events such as trips,seminars, and advisory council meetings, based upon the total volume of business placed with the carrier you select. We may,on occasion,receive loans or credit from insurance companies.Additionally,in the ordinary course of our business,we may receive and retain interest on premiums you pay from the date we receive them until the date of premiums are remitted to the insurance company or intermediary. In the event that we assist with placement and other details of arranging for the financing of your insurance premium, we may also receive a fee from the premium fmance company. Questions and Information Requests: Should you have any questions or require additional information, please contact this office at 386-252-6176 or, if you prefer, submit your question or request online at http://www.bbinsurance.corn/customerinquiry.shtml. rvfl PRIA PUBLIC RISK INSURANCE.AGENCY 16 I1A 1 CEDAR HAMMOCK CDD PREFERRED Compensation Disclosure We appreciate the opportunity to assist with your insurance needs. Information concerning additional compensation paid to other entities for this placement and related services appears below. Please do not hesitate to contact us if any additional information is required. Our office is owned by Brown&Brown, Inc. Brown&Brown entities operate independently and are not required to utilize other companies owned by Brown&Brown, Inc.,but routinely do so. For the 2017 — 2018 policy year, your insurance was placed with Preferred Governmental Insurance Trust (Preferred).Preferred is an insurance trust formed by Florida public entities through an Interlocal Agreement for the purpose of providing its members with an array of insurance coverages and services. Preferred has contracted with entities owned by Brown & Brown, Inc. to perform various services. As explained below, those Brown&Brown entities are compensated for their services. Preferred has contracted with Public Risk Underwriters(PRU),a company owned by Brown&Brown,Inc., to administer Preferred's operations. The administrative services provided by PRU to Preferred include: • Underwriting • Coverage review • Marketing • Policy Review • Accounting • Issuance of Preferred Coverage Agreements • Preferred Member Liaison • Risk Assessment and Control Pursuant to its contract with Preferred,PRU receives an administration fee,based on the size and complexity of the account, of up to 12.5% of the premium you pay to Preferred. PRU may also receive commissions from insurance companies with whom it places your coverage, which commissions are derived from the premium you pay to Preferred.Multiple underwriters may be involved in the placement of your coverage. If so,they also may be compensated for their services from the premium you pay to Preferred. Preferred has also contracted with Preferred Governmental Claims Solutions(PGCS),a company owned by Brown&Brown,Inc.,for purposes of administering the claims of Preferred members.The services provided by PGCS to Preferred may include: • Claims Liaison with Insurance Company • Claims Liaison with Preferred Members • Claims Adjustment r °n PRIA PUBLIC RISK INSURANCE AGENCY 1 6 I 1 A 1 CEDAR HAMMOCK CDD PREFERRED Compensation Disclosure (continued) Pursuant to its contract with Preferred, PGCS receives a claims administration fee for those accounts which PGCS services of up to 5%of the non-property portion of the premiums you pay to Preferred. Preferred also utilizes wholesale insurance brokers, some of which(such as Peachtree Special Risk Brokers and MacDuff Underwriters)are owned by Brown&Brown,Inc., for the placement of Preferred's insurance policies, and for individual risk placements for some Preferred members (excess and surplus lines, professional liability coverage, etc.). The wholesale insurance broker may provide the following services: • Risk Placement • Coverage review • Claims Liaison with Insurance Company • Policy Review • Current Market Intelligence The wholesale insurance broker's compensation is derived from your premium, and is largely dictated by the insurance company. It typically ranges between 10%and 17%of the premiums you pay to Preferred for your coverage. Some wholesale brokers used by Brown&Brown to place your coverage may also act as Managing General Agents for various insurance companies, and may be compensated directly by those insurance companies for their services in placing and maintaining coverage with those particular companies. The wholesale insurance brokerage utilized in the placement of property insurance was Peachtree Special Risk Brokers, which is a company owned by Brown & Brown Inc. Furthermore, any professional liability coverage afforded by the package of insurance you purchased was acquired through Apcx Insurance Services, which is also a company affiliated with Brown&Brown Inc. lion, PURIJC RISK LNSURANCF.AcENCY 1611A1 CEDAR HAMMOCK CDD Wholesale Business Compensation Disclosure Wholesale Broker/Managing General Agent: MacDuff Underwriters,Inc. This intermediary is owned in whole or part by Brown & Brown, Inc.,the parent company of Public Risk Insurance Agency. Brown & Brown entities operate independently and are not required to utilize other companies owned by Brown & Brown, Inc., but routinely do so. In addition to providing access to the insurance company, the Wholesale Insurance Broker/Managing General Agent may provide additional services including, but not limited to: underwriting; loss control; risk placement; coverage review; claims coordination with insurance company;and policy issuance. Compensation paid for those services may be up to 15%of the premium you pay for coverage, and any compensation paid for those services is derived from your premium payment. lµ11 PRIA PUBItC IUSK INSURANCE AGENCY 1 6 I 1 A 1 CEDAR HAMMOCK CDD NOTICE OF CARRIER FINANCIAL STATUS Risk Management Associates, Inc. dba Public Risk Insurance Agency, and its parent company, Brown & Brown, Inc. (collectively"Brown&Brown")do not certify, warrant or guarantee the financial soundness or stability of any insurance carrier or alternative risk transfer or pooling entity. We endeavored to place your coverage with an insurance carrier with an A.M. Best Company financial rating of"A-" or better.* While Brown&Brown cannot certify, warrant or guarantee the financial soundness or stability of any insurance carrier or alternative risk transfer or pooling entity or otherwise predict whether the financial condition of any such entity might improve or deteriorate, we are hereby providing you with notice and disclosure of financial condition so that you can make an informed decision regarding the placement of coverage. Accordingly,with receipt of this notice you acknowledge the following with regard to the placement and any subsequent renewal of the coverage indicated below: • Brown & Brown may have other options for your insurance placement, including quotations with insurance carriers holding an"A-"or better rating from A.M.Best Company.Alternative quotes may be available with an A-or better rated carrier upon your request. • Coverage is being placed through Preferred Governmental Insurance Trust("Preferred"),which is as a Florida local government self-insurance fund established pursuant to Section 624.4622, Florida Statutes, as such Preferred is not rated by the A.M. Best Company. • Preferred is not subject to the protections afforded by any state guaranty fund or association. • The financial condition of insurance companies and other coverage providers including local government self-insurance funds like Preferred may change rapidly and that such changes are beyond the control of Brown&Brown. • You should review the financial and membership information from Preferred and agree to abide by the conditions of membership established by Preferred. • You should consider the information provided, including the Preferred coverage quote and coverage placement and review it with your accountants, legal counsel and advisors. Named Insured: Cedar Hammock CDD Policy Number: PK2FL1 011480717-10 Policy Period: 10/1/2017-10/1/2019 Date of Notice: 9/19/2017 *A.M.Best Rating Guide: Rating for Stability: A-H-to D=Highest to lowest rating Rating for Assets/Surplus: 15 to 1 -Largest to smallest rating Lo,„ PRIA PUBLIC RISK INSURANCE AGENCY 1 6 1 1 A 1 CEDAR HAMMOCK CDD Guide to Bests Ratings Best Category I Rating I Description Secure A++ Superior Secure A+ Superior Secure A Excellent Secure A- Excellent Secure B++ Very Good Secure B+ Very Good Vulnerable B Fair Vulnerable B- Fair Vulnerable C++ Marginal Vulnerable C+ Marginal Vulnerable C Weak Vulnerable C- Weak Vulnerable D Poor Vulnerable E Under Regulatory Supervision Vulnerable F In Liquidation Vulnerable S Rating Suspended Not Rated NR-1 Insufficient Data Not Rated NR-2 Insufficient Size and/or operating experience Not Rated NR-3 Rating Procedure Inapplicable Not Rated NR-4 Company Request I Not Rated NR-5 Not Formally Followed Rating Modifier u Under Review Rating Modifier q Qualified Affiliation Code g Group Affiliation Code p Pooled Affiliation Code r Reinsured Guide to Best's Financial Size Categories Reflects size of I Less than$1,000,000 insurance company II $1,000,000-$2,000,000 based on their III $2,000,000-$5,000,000 capital,surplus IV $5,000,000-$10,000,000 and conditional V $10,000,000-$25,000,000 reserve funds in VI $25,000,000-$50,000,000 U.S.dollars. VII $50,000,000-$100,000,000 VIII $100,000,000-$250,000,000 IX $250,000,000-$500,000,000 X $500,000,000-$750,000,000 XI $750,000,000-$1,000,000,000 XII $1,000,000,000-$1,250,000,000 XIII $1,250,000,000-$1,500,000,000 XIV $1,500,000,000-$2,000,000,000 XV Greater than$2,000,000,000 Public Risk Insurance Agency always strives to place your coverage with highly secure insurance companies.We cannot, however,guarantee the financial stability of any carrier. `:µ'L, PRIA PUBLIC RISK INSURANCE AGENCY 1611A1 Public Risk Underwriters Public Entity Application • PrOrred PO Box 958455 New Member Application Muni Lake Mary, FL 32795-8455 Phone: 321-832-1450 Coverage Term 10/01/20170.010/0i/2019 PhilR ff Fax: 321-832-1489 OiSI (E13USi Page 1 Genera)Mere berInformation i Name:Cedar Hammock CDD Mailing:do Severn Trent Management Services 210 N.University Drive,Suite 702 City/State/Zip: Coral Springs,FL 33071 Physical: City/State/Zip: Member Contact Information Additional Member;Information. Contact: Paula Davis FEIN:65-0965907 NCCI Risk ID: Title: Insurance coordinator Population 1998 Phone#:954-753-5841 Fax#:954-345-1292 County: Collier Email: Member Type:Developed Community Development District Agency Information Agency Contact Information Agency:PRIA-Daytona Contact:Karen Bryan Address:P.O.Box 2416 Phone#:386-239-4056 Fax#: City/State/Zip: Daytona Beach,FL 32115 Email: kbryan@bbprla.com Phone#: 386.252-6176 Fax#:386-239-4049 CERTIFICATION The undersigned being authorized by,and acting on behalf of the applicant and all persons/concerns seeking insurance,has read and understands this Application,including any appendices and/or supplements,and declares that all statements set forth herein are true,complete and accurate. The undersigned acknowledges and agrees that the submission and the Trust's receipt of such written report,prior to the inception of the coverage agreement applied for,is a condition precedent to coverage. the signing of this Application does not bind the undersigned to purchase the coverage,nor does the review of same bind The Trust to issue a coverage agreement. This application shall be the basis of the contract,should one be Issued. This Application must be signed by the"Ranking Elected/Appointed Official"of the Entity making the application(e.g.Chair, President,Superintendent or Executive Director of the Educational Entity)or the Risk Manager(or ranking official)assigned this function. JIistin Faircloth -Assitant sSecr&tary 9.2C-17 NOTICE TO APPLICANT For your protection,the following Fraud Warning is required to appear on this application: FLORIDA FRAUD STATEMENT Any person who knowingly and with intent to injure,defraud or deceive any insurer,files a statement of claim or an application containing any false,incomplete or misleading information is guilty of a felony of the third degree. 1611A1 COVERED PARTY: Cedar Hammock Community Development District rr Ireferred AGREEMENT NO.: PK2FL1 0114807 17-10 C INSURANCETRUST AGREEMENT PERIOD: 10/01/2017 to 10/0112019 YOU ARE ELECTING NOT TO PURCHASE CERTAIN VALUABLE COVERAGE WHICH PROTECTS YOU AND YOUR FAMILY OR YOU ARE PURCHASING UNINSURED MOTORISTS LIMITS LESS THAN YOUR BODILY INJURY LIABILITY LIMITS WHEN YOU SIGN THIS FORM. PLEASE READ CAREFULLY. Uninsured Motorist coverage provides for payment of certain benefits for damages caused by owners or operators of uninsured motor vehicles because of bodily injury or death resulting there from. Such benefits may include payments for certain medical expenses,lost wages,and pain and suffering,subject to limitations and conditions contained in the Coverage Agreement. For the purpose of this coverage,an uninsured motor vehicle may include a motor vehicle as to which the bodily injury limits are less than your damages. Florida law requires that automobile liability coverage agreements include Uninsured Motorist coverage at limits equal to the Bodily Injury limits in your coverage agreement unless you select a lower limit offered by the Trust,or reject Uninsured Motorist entirely. Please indicate whether you desire to entirely reject Uninsured Motorist coverage,or,whether you desire this coverage at limits lower than the Bodily Injury Liability limits of your Coverage Agreement: © a. I hereby reject Uninsured Motorist coverage. ❑ b. I hereby select the following Uninsured Motorist limits which are lower than my Bodily Injury Liability Limits: each person(enter limit if applicable): I each accident. ❑ c. I hereby select Uninsured Motorist coverage limits equal to my Bodily Injury Liability limits. (If you select this option disregard the bold face statement above.) ELECTION OF NON-STACKED COVERAGE (Do not complete if you have rejected Uninsured Motorist) You have the option to purchase,at a reduced rate,non-stacked(limited)type of Uninsured Motorists coverage. Under this form if injury occurs in a vehicle owned or leased by you or any family member who resides with you,this Coverage Agreement will apply only to the extent of coverage(if any)which applies to that vehicle in this Coverage Agreement. If an injury occurs while occupying someone else's vehicle,or you are struck as a pedestrian,you are entitled to select the highest limits of Uninsured Motorist coverage available on any one vehicle for which you are a Named Covered Party,covered family member,or covered resident of the Named Covered Party's household. This Coverage Agreement will not apply if you select the coverage available under any other Coverage Agreement issued to you or the Coverage Agreement of any other family member who resides with you. If you do not elect to purchase the non-stacked form,your Coverage Agreement limit(s)for each motor vehicle are added together(stacked)for all covered injuries. Thus,your Coverage Agreement limits would automatically change during the Coverage Agreement term if you increase or decrease the number of autos covered under the Coverage Agreement. ❑ I hereby elect the non-stacked form of Uninsured Motorist coverage. I understand and agree that selection of any of the above options applies to my liability Coverage Agreement and future renewals or replacements of such Coverage Agreement which are issued at the same Bodily Injury Liability limits. If I decide to select another option at some future time,I must let the Trust or my agent know in writing. his Signed ! �u � (Covered Party) I,/ Signed Date: 9-26-17 (Covered Party) PGIT 398(07 05) The brief description of coverage contained in this document Is being provided as an accommodation only and is not intended to cover or describe al Coverage Agreement terms. For more complete and detailed information relating to the scope and limits of coverage,please refer directly to the Coverage Agreement documents. Specimen forms are available upon request. Page 14 1611A 1 PUBLIC ENTITY tttttt Preferred SIGNATURE PAGE INSURANCE TRUST Covered Party: Cedar Hammock Community Development District Agreement Number: PK2FL1 0114807 17-10 Coverage Period: From:10/01/2017 to 10/01/2019 I hearby confirm that limits/coverages as shown hereunder,corresponding with the Coverage Agreement, are correct: N/A Property TIV Buildings&Contents Combined N/A Inland Marine Blanket Unscheduled Inland Marine Not Included (Subject to$25,000 any one item excludes Watercraft) Scheduled Inland Marine Not Included Total All Inland Marine Not Included N/A Property TRIA(Terrorism Risk Insurance Act)coverage X Automobile 0 #of Units-Auto Liability 0 #of Units-Comprehensive 0 #of Units-Collision X I hereby confirm that I have received a copy of Preferred's Current Interlocal Agreement (which was last amended October 1,2004)and amendment A(which was effective October 1,2013). N/A I I confirm having read and agreed to the terms as laid out in the attached Preferred Participation Agreement(which also requires a signature) Please remember that a signed copy of the following are also required: • First Page of Preferred application • Uninsured Motorist Rejection/Election form,if applicable • Professional Liability(POL/EPLI or ELL/EPLI)application, if applicable. a . Assistant Secretary 9-26-17 S'.•ature Title Date Justin Fairclnth Name Please note:Failure to return this signature page could result in cancellation of coverage. The brief description of coverage contained in this document Is being provided as an accommodation only and Is not intended to cover or describe all Coverage Agreement terms. For mare complete and detailed Information relating to the scope and limits of coverage,please refer directly to the Coverage Agreement documents. Specimen forms are available upon request. Page 15 1611A1 CEDAR HAMMOCK CDD STATEMENT ACKNOWLEDGING THAT COVERAGE HAS BEEN PLACED WITH A NON-ADMITTED CARRIER Per Florida Statute, the insured is required to sign the following E&S disclosure: The undersigned hereby agrees to place insurance coverage in the surplus lines market and understands that superior coverage may be available in the admitted market and at a lesser cost. Persons insured by surplus lines carriers are not protected by the Florida Insurance Guaranty Association with respect to any right of recovery for the obligation of an insolvent unlicensed insurer. Cedar Hammock CDD Named Insured ,r„ � a t 9-26-17 'gnature of Insured's Authorized Representative: Date Indian Harbor Insurance Company Name of Excess and Surplus Lines Carrier Public Officials&Employment Practices Liability Type of Insurance 10/1/2017 Effective Date of Coverage xIPRIA PUOLIC RISK LtiSURANCT AGENCY 1 6 I 1 A 1 NOTICE TO WEST VIRGINIA APPLICANTS: Any person who knowingly presents a false or fraudulent claim for payment of a loss or benefit or knowingly presents false information in an application for insurance is guilty of a crime and may be subject to fines and confinement in prison. NOTICE TO ALL OTHER STATES: Any person who knowingly and willfully presents false information in an application for insurance may be guilty of insurance fraud and subject to fines and confinement in prison. (In Oregon, the aforementioned actions may constitute a fraudulent insurance act which may be a crime and may subject the person to penalties). NOTICE TO NEW YORK APPLICANTS: Any person who knowingly and with intent to defraud any insurance company or other person files an application for insurance or statement of claim containing any materially false information, or conceals for the purpose of misleading, information concerning any fact material thereto, commits a fraudulent insurance act, which is a crime, and shall also be subject to a civil penalty not to exceed five thousand dollars and the stated value of the claim for each such violation. VI. AUTHORIZED REPRESENTATIVE;APPLICANT'S SIGNATURE: 1. Provide the name and title of the individual designated to receive any and all notices from the insurer concerning any policy issued as a result of this application(please type or print). Name: Paula Davis Title: Insurance Coordinator 2. Attestation: The authorized signer of this application attests to the best of his/her knowledge that statements set forth herein are true;that no fact, circumstance nor situation indicating the probability of a claim or action now known to any entity, official, or employee has not been declared; and it is agreed by all concerned that omission of such information shall exclude any such claim or action from coverage under the insurance being applied for. It is further acknowledged that the signing of this application does not bind the signer to purchase the insurance. However, it is agreed that this Application shall be the basis of the contract and any policy which might be issued. —031-'1 /,I/ 9-26-17 Authorized Signatory of Entity Date Justin Faircloth -Assistant Secretary Print,Name and Title Phone Number VII. AGENCY INFORMATION Agency Name: Public Risk Insurance Agency Contact: Karen Bryan Address P.O.Box 2416 City: Daytona Beach State: FL zip: 32115 Phone: 386-252-6176 Fax 386-2394049 Will you make surplus lines filings if necessary? Yes E No❑ Provide your surplus lines license number: PGU POL REN APP 0417 Page 5 of 5 Q wl �� r 3— C i3 a n - S +1 - :' - ' tis _ y�"ra" A'.4....:-.:4,,, kH ;� R o i---. iii ( k f { E x ; t f'' f -11' I g w7 a j j ?"1.Zki-rmss, " + • 1 11 4 i ab . ae is , nom, "'R .Er .04 ...... �M 3 r' i� :' 404 kr) . , i• •. _,„,.„,,v,4:...1..,e,..1,,,,, ii: — ' , . , ;. ,•,- :,..:,,-.:.--.-- , q.) * < " YY ''''''*' ''''''' '''' , ... .. .. . rh 1 `sp Y ' • , M1 y . "'d y. L:; ---:',4.0...,...1t.tom"k+ vs ? , *, iia tk Zti Y �" L .1i k YY LN. r-.1,46 1 7 * ..e•-: ,I is a itiag* 4CX vomi NO 14144 ,,,,....„..:_.-,,;.2.... • ''::: CD CD e ......„...„,. • : . , _ ........,_. . , .. . . ,-- srm,• co a: (1) 41. "C "- • , ,,•,-- C .." I.....,„..r.i.. 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INVOICE #0798 Naples, FL 34104 DATE: June 26, 2017 P: 239-289-4441 F: 239-963-1160 AdvancedDoorFlorida@yahoo.com TO: FOR: Gate Service Cedar Hammock CDD C/O Justin Faircloth 8660 Cedar Hammock Blvd. Naples, FL 34112 Description: Check automatic gate system on 951 exit due to vehicular damage. Determine slave side operator chassis twisted. Straighten out to best ability, adjust motor mounts, adjust limit switches. Advise to replace operator. (2'/2) Hour: $200.00 Total: $200.00 Make all checks payable to ADVANCED Door and Gate, Inc. Payment is due within 30 days. THANK YOU FOR YOUR BUSINESS! 1611A 1 Proposal ADVANCED Door and Gate, Inc. 932 Hidden Terrace Rd. Naples, FL 34104 Proposal 4037 Date of proposal 6/26/17 Customer Cedar Hammock CDD C/O Justin Faircloth 8660 Cedar Hammock Blvd. Naples, FL 34112 This is a proposal to install a new gate operator on the 951 exit due to vehicular damage (1) DKSso 11 OV swing gate operator with control arm, mounting hardware (1)Labor to install, wire, remove existing equipment Total with tax, installation: $2,690.00 *Prices valid for 60 days *1-2 weeks order/install time The prices, specifications, and conditions are satisfactory and are hereby accepted. You are authorized to do the work as specified. x Kevin Krell ADVANCED Door and Gate, Inc. P:239-289-4441 F:239-963-1160 E:AdvancedDoorFlorida@yahoo.com WW W.ADVANCED-DOORS.COM 1 6 1 1 A 1 Florida Fish and Wildlife Conservation Commission - Grass Carp Information Grass carp are fish imported from Asia for use in controlling aquatic vegetation. One of the few fish species which eat plants, grass carp may provide a low-cost, long-term, herbicide-free means of dealing with problem plants in your pond or lake. The designation of triploid signifies that they have been genetically altered at hatcheries to prevent the fish from spawning in Florida waters. A United States Fish and Wildlife Service inspection program helps certify the ploidy of the fish based on a procedure developed by Florida fisheries biologists (Wattendorf, Robert 3., 1986. Rapid Identification of Triploid Grass Carp with a Coulter Counter and Channelyzer. Progressive Fish-Culturist. 48(2):125-132) Do you really have a plant problem? Plants are a natural part of Florida lakes. Aquatic vegetation provides areas used for feeding, reproduction and shelter for numerous species of fish, amphibians, reptiles and birds. Often, plant problems in ponds and lakes are due to invasive, exotic species such as hydrilla, which have no natural enemies in Florida. It is in everyone's interest to prevent these plants from spreading. Fisheries biologists recommend up 30 to 50 percent plant coverage as a healthy balance. If your pond or lake has fewer plants than this, you may not even have a problem. Are triploid grass carp the answer? To best determine whether triploid grass carp can solve your plant problem you must answer the following questions: What type of plant is causing this problem? Triploid grass carp have definite preferences for certain types of plants. Others they will not eat at all. To identify your problem plants contact the Invasive Plant Management field office nearest you. A black and white handout that you can easily print to help you identify common Florida aquatic plants iris also available. What are my other plant-control options? There are two other plant control options which can be used either separately or in conjunction with grass carp. Mechanical control uses machinery to harvest and remove the problem vegetation from the water. Chemical control (herbicides) can be more specific to a particular type of plant and, like mechanical control, can target specific areas within the water body. Note: Using mechanical or chemical control may require a permit from the Invasive Plant Management Section. What do I need to know about triploid grass carp? Cost: Triploid grass carp cost between $5 and $15 each and are usually stocked at three to ten fish per acre, resulting in costs as low as $15 per acre. In comparison, herbicides cost between $100 and $500 per acre and mechanical control may cost more than twice that. Time: Grass carp usually take six months to a year to be effective in reducing problem vegetation, although they provide much longer term control than other methods, often 1611A1 up to five years before restocking is necessary. When used in conjunction with an initial herbicide treatment, control of problem vegetation can be achieved quickly, and fewer carp are required to maintain the desired level of vegetation. Overstocking: Once stocked in a lake or pond, carp are very difficult to remove. If overstocking occurs, it may be ten years or more before the vegetation community recovers. Even after carp are removed, other herbivores such as turtles may prevent the regrowth of vegetation. Water Clarity: Aquatic plants remove nutrients in the water. When plants are removed, nutrients may then be utilized by phytoplankton, turning the water green. Clarity may be improved by reducing or eliminating sources of nutrients into the lake such as road runoff and lawn fertilizer. Inflows/Outflows: It is in the best interest of people stocking carp to keep them in the desired lake or pond. It is also a required condition of the permit. Any inflows or outflows through which carp could escape into other waters require barriers to prevent fish from escaping into waters not permitted. 1611A1 Cedar Hammock Community Development District Financial Report August 31,2017 Prepared by SEVERN TRENT 1 6 I 1 A 1 CEDAR HAMMOCK Community Development District Table of Contents FINANCIAL STATEMENTS Balance Sheet Page 1 Statement of Revenues,Expenditures and Changes in Fund Balances General Fund Page 2-3 SUPPORTING SCHEDULES Non-Ad Valorem Special Assessments Page 4 Cash and Investment Report Page 5 Suntrust Bank Reconciliation Page 6 Check Register Pages 7 1611A1 Cedar Hammock Community Development District Financial Statements (Unaudited) August 31, 2017 1611A1 CEDAR HAMMOCK Community Development District General Fund Balance Sheet August 31,2017 ACCOUNT DESCRIPTION TOTAL ASSETS Cash-Checking Account $ 130,832 Investments: Certificates of Deposit-12 Months 201,601 Certificates of Deposit-18 Months 100,337 Money Market Account 130,023 Prepaid Items 657 Deposits 1,359 TOTAL ASSETS $ 564,809 LIABILITIES Accounts Payable $ 293 Accrued Expenses 658 TOTAL LIABILITIES 951 FUND BALANCES Nonspendable: Prepaid Items 657 Deposits 1,359 Assigned to: Operating Reserves 38,371 Reserves-Bridges 103,180 Reserves-Bulkheads 97,692 Reserves-Lakes 14,995 Reserves-Roadways 287,231 Unassigned: 20,373 TOTAL FUND BALANCES $ 563,858 TOTAL LIABILITIES&FUND BALANCES $ 564,809 Report Date:9/28/2017 Page 1 1611A1 CEDAR HAMMOCK Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending August 31, 2017 ANNUAL I ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest-Investments $ 2,017 $ 1,849 $ 2,972 $ 1,123 Special Assmnts-Tax Collector 279,653 279,653 279,650 (3) Special Assmnts-Discounts (11,186) (11,186) (10,283) 903 TOTAL REVENUES 270,484 270,316 272,339 2,023 EXPENDITURES Administration ProfServ-Engineering 15,000 13,750 22,806 (9,056) ProfSery-Legal Services 2,000 1,834 1,293 541 ProfServ-Mgmt Consulting Sery 36,200 33,184 29,201 3,983 ProfServ-Property Appraiser 4,195 4,195 4,195 - ProfServ-Special Assessment 2,855 2,855 2,855 - 1 ProfServ-Web Site Maintenance 618 618 565 53 Auditing Services 5,000 5,000 5,000 - Postage and Freight 765 701 1,050 (349) Insurance-General Liability 7,500 7,500 7,235 265 Printing and Binding 1,000 916 933 (17) Legal Advertising 1,500 1,500 2,090 (590) Misc-Bank Charges 600 550 611 (61) Misc-Assessmnt Collection Cost 5,593 5,593 5,387 206 Misc-Web Hosting 232 232 - 232 Office Supplies 400 366 - 366 Annual District Filing Fee 175 175 175 - Total Administration 83,633 78,969 83,396 (4,427) Report Date: 9/29/2017 Page 2 1611A1 CEDAR HAMMOCK Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending August 31, 2017 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) Field ProfServ-Field Management 1,450 1,450 1,450 - Contracts-Water Mgmt Services 7,200 6,600 6,600 - Contracts-Water Quality 10,910 10,910 - 10,910 Utility-Cameras 1,380 1,265 1,182 83 Electricity-Wells - - 2,841 (2,841) Electricity-Aerator - - 1,233 (1,233) R&M-Lake 3,000 2,750 - 2,750 R&M-Plant Replacement 3,015 2,764 1,593 1,171 Misc-Contingency 18,071 16,566 17,574 (1,008) Capital Outlay 24,825 22,755 22,875 (120) Reserve-Bridges 15,000 15,000 - 15,000 Reserve-Bulkheads 15,000 15,000 45,332 (30,332) Reserve-Lakes 15,000 15,000 442 14,558 Reserve-Roadways 72,000 72,000 241,365 (169,365) Total Field 186,851 182,060 342,487 (160,427) TOTAL EXPENDITURES 270,484 261,029 425,883 (164,854) Excess(deficiency)of revenues Over(under)expenditures - 9,287 (153,544) (162,831) Net change in fund balance $ - $ 9,287 $ (153,544) $ (162,831) FUND BALANCE,BEGINNING(OCT 1,2016) 717,402 717,402 717,402 FUND BALANCE,ENDING $ 717,402 $ 726,689 $ 563,858 Report Date:9/29/2017 Page 3 1611A1 Cedar Hammock Community Development District Supporting Schedules August 31, 2017 1 6 1 1 A 1 CEDAR HAMMOCK Community Development District Non-Ad Valorem Special Assessments (Collier County Tax Collector-Monthly Collection Distributions) For the Fiscal Year Ending September 30, 2017 Discount/ County Gross Date Net Amount (Penalties) Expense Amount Received Received Amount Amount Received Assessments Levied $279,650 Allocation % 100% 11/01/16 $ 3,168 $ 180 $ 65 $ 3,413 11/16/16 63,808 2,702 1,302 67,813 11/29/16 101,089 4,298 2,063 107,450 12/15/16 62,958 2,607 1,285 66,850 12/30/16 8,398 269 171 8,838 01/30/17 8,213 194 168 8,575 03/02/17 4,397 63 90 4,550 03/29/17 5,474 14 112 5,600 04/28/17 5,327 (11) 109 5,425 06/09/17 442 (13) 9 438 06/14/17 707 (21) 14 700 TOTAL $ 263,980 $ 10,283 $ 5,387 $ 279,650 % COLLECTED 100.00% TOTAL OUTSTANDING $ - Report Date:9/28/2017 Page 4 1611A1 CEDAR HAMMOCK Community Development District Cash and Investment Report August 31, 2017 General Fund Account Name Bank Name Investment Type Maturity Yield Balance Checking Account-Operating SunTrust Bank Public Funds Now n/a 0.91% $ 130,832 Certificate of Deposit-8030 BankUnited 12 month CD 2/13/18 1.02% 201,601 Certificate of Deposit-6089 BankUnited 18 month CD 3/9/18 1.10% 100,337 Money Market Account BankUnited Public Funds MMA n/a 0.77% 130,023 sub-total MMA 130,023 Total $ 562,793 Report Date:9/28/2017 Page 5 1611A 1 Cedar Hammock CDD Bank Reconciliation Bank Account No. 9995 SunTrust-GF Statement No. 08-17 Statement Date 8/31/2017 G/L Balance(LCY) 130,832.48 Statement Balance 133,408.23 G/L Balance 130,832.48 Outstanding Deposits 0.00 Positive Adjustments 0.00 - Subtotal 133,408.23 Subtotal 130,832.48 Outstanding Checks 2,575.75 Negative Adjustments 0.00 Differences 0.00 Ending G/L Balance 130,832.48 Ending Balance 130,832.48 Difference 0-00 Posting Document Document Cleared Date Type No. Description Amount Amount Difference Checks 7/27/2017 Payment 001838 NAPLES DAILY NEWS 224.91 224.91 0.00 7/31/2017 Payment 001839 CONIDARIS BUILDER&GEN CONTRACTO 3,197.50 3,197.50 0.00 8/2/2017 Payment 001840 BRIDGING SOLUTIONS LLC 26,715.60 26,715.60 0.00 8/15/2017 Payment 001841 SEVERN TRENT ENVIRONMENTAL SERVIC 3,652.02 3,652.02 000 8/18/2017 ACH DEBIT SUNTRUST-BANK ANALYSIS FEE 44.27 44.27 0.00 8/23/2017 Payment D00017 Payment of Invoice 001071 57.65 57.65 0.00 Total Checks 33,891.95 33,891.95 0.00 Deposits 8/14/2017 DEP00044 Stonegate MMA-Close Account G/L Ac 51,425.24 51,425.24 0.00 8/3112017 ACH CREDIT SUNTRUST INTEREST INC G/L Ac 89.20 89.20 0.00 Total Deposits 51,514.44 51,514.44 0.00 Outstanding Checks 8/28/2017 Payment 001842 BANKS ENGINEERING INC 1,870.00 0.00 1,870.00 8/28/2017 Payment 001843 CARDNO ENTRIX 600.00 0.00 600.00 8/28/2017 Payment 001844 COMCAST BUSINESS 105.75 0.00 105.75 Total Outstanding Checks 2,575.75 2,575.75 Page 6 1 6 I 1 A 1 Bank Account-Check Details Thursday,September 28,2017 Period:08/01117..08/31/17 Page 1 CEDAR HAMMOCK COD STSWATER1DCORTES This report also Includes bank accounts that only have balances. Bank Account:Date Filter:08/01/17..08/31/17 Check Printed Voided Entry Original Bal. Bal.Account Entry Date Check No. Description Amount Amount Amount Status Entry S Accou No. No. 9995 SunTrust-GF Phone No. 08/02/17 To 001840 BRIDGING SOLUTIONS LLC 26,715.60 26,715.60 0.00 Posted Vendo V00036 871 08/15/17 To 001841 SEVERN TRENT ENVIRONME 3,652.02 3,652.02 0.00 Posted Vendo 6 873 08/23/17 To 0D0017 Payment of Invoice 001071 57.65 0.00 0.00 Posted Exporte Vendo V00042 872 08/28/17 To 001842 BANKS ENGINEERING INC 1,870.00 1,870.00 0.00 Posted Vendo 5 874 08/28/17 To 001843 CARDNO ENTRIX 600.00 600.00 0.00 Posted Vendo V00015 875 08/28/17 To 001844 COMCAST BUSINESS 105.75 105.75 0.00 Posted Vendo V00033 876 SunTrust-GF 33,001.02 32,943.37 0.00 Page 7 1 6 I 1 A 1 MINUTES OF MEETING CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Cedar Hammock Community Development District was held on Monday, October 9, 2017 at 3:00 PM at the Cedar Hammock Clubhouse, 8660 Cedar Hammock Boulevard, Naples, Florida. Present and constituting a quorum were: Thomas Cook Chairman Gary McClellan Vice Chairman Larry Minamyer Assistant Secretary Quentin Greeley Assistant Secretary Also present were: Justin Faircloth District Manager Sam Marshall District Engineer Ralph Verrastro Bridging Solutions Residents The following is a summary of the discussions and actions taken at the October 9, 2017 Cedar Hammock Board of Supervisors meeting. FIRST ORDER OF BUSINESS Roll Call Mr. Cook called the meeting to order and Mr. Faircloth called the roll. SECOND ORDER OF BUSINESS Approval of Agenda • Item 4B. and 4C. were reordered. • Item 5A. to be addressed after 4B. rOn MOTION by Mr. McClellan seconded by Mr. Mr. Greeley, o with all in favor, the agenda was approved as amended. THIRD ORDER OF BUSINESS Audience Comments There being none, the next item followed. FOURTH ORDER OF BUSINESS Old Business A. Re-billing of Paving Project 1611A1 October 9,2017 Cedar Hammock CDD • Mr. Faircloth reported the difficulty in getting the final information from PMI to bill the Associations. The information has been obtained and invoices will be going out soon. o PMI requested additional funds at $5,456.62 /88 tons at$62.00 per ton. o The Board discussed the project noting the rain delay and extra Saturday worked It was mentioned that Mr. Day feels the contractor went over and beyond to protect the project. o Mr. Faircloth clarified this would be a CDD expense and not charged to the Associations. On MOTION by Mr. Greeley seconded by Mr. Minamyer, with all in favor, the request for the additional $5,456.62 as a CDD expense was approved. B. Bulkhead Wall Design Discussion • Mr. Faircloth reported Mr. Verrastro is 90% complete with the design. The first contract is fulfilled with the exception of the bidding aspect. *` Bridging Solutions Proposal for Bridge Inspection - #18 Bridge Collapse • Mr. Faircloth reported there was a failure on the #18 bridge after a heavy load of sand was taken across it. • Mr. Verrastro reported the bridge would not have failed under the weight of a golf cart, but it is getting near the end of its useful life. o There is rot coming through the stringers and once they are bad it gets to the sub-structure. o Once the super structure goes [stringer and deck] the bridge is usually replaced. o The bridge is open to golf cart traffic only at this time. • Discussion followed on replacing bridges and designing and building them to withstand heavier loads. o Bridges are located at Holes#4, 7, 9, 10, 16, and 18. o There are two bridges at Hole#5. 2 16 i 1 A 1 October 9,2017 Cedar Hammock CDD o The bridge at Hole#16 was recently replaced. • Mr. Cook noted he met with Mr. Read to reinforce the load limits for the bridges. • The bridges at Holes #4 and #5 need to be upgraded; the others have alternate routes that can be used for heavier loads. • The Bridging Solutions proposal was reviewed. On MOTION by Mr. Minamyer seconded by Mr. McClellan, with all in favor, the Bridging Solutions proposal for bridge inspections in an amount not to exceed $5,900, which includes the emergency inspection at#18, was approved. • Mr. Verrastro noted it would be beneficial to wait until the water levels are down so the pilings can be inspected. B. Bulkhead Wall Design Discussion (continued) • Mr. Faircloth provided a handout, Timber Retaining Walls Budget Estimate. • Mr. Verrastro reviewed the pricing estimates. o He addressed the Garland & Garland estimate noting they did not take hitting rock into consideration on the $70 per square foot estimate. o The project is now estimated at $186 per square foot by TSI Disaster Recovery, LLC. • It was requested that Mr. Day be provided the meeting recording and made aware of the changes to the project before the next meeting. • Discussion continued on the bulkhead project with regard to the cost and longevity of reconstructed walls. • Discussion followed on funding the bulkhead projects. • Contingency / emergency plans for a failure and how to keep the golf course open were addressed. • Discussion ensued on getting on a contractor's schedule so the work can begin in the March /April time frame, and coordinating with golf course closures. • The Board requested that Mr. Read and staff be present at the next meeting to discuss the variety of issues that will need to be discussed due to the change in design. 3 1611A1 October 9,2017 Cedar Hammock CDD • Discussion followed on moving the project forward. On MOTION by Mr. McClellan seconded by Mr. Minamyer, with all in favor, Bridging Solutions to develop final designs for concrete block walls for bulkheads #4 and #5 at a not to exceed amount of$12,000 was approved. • The Board would like Banks Engineering to assists in the work with Bridging Solutions and interface with SFWMD regarding any permits or letter(s) of modifications including options to traverse through possible preserve areas in the event of an emergency. • Banks Engineering to seek approval from SFWMD to install culverts and earthen bridges to replace the existing bridges on Hole#5. • Mr. Cook noted Mr. Marshall will incur some additional costs for this work. Hurricane Irma Damage • Mr. Faircloth updated the Board on the FEMA process. o The deadline is 30 days after the event but it has been extended to November. o Discussion followed on damage to CDD property and the removal of debris. • The consensus of the Board is for the District Manager to submit the request for FEMA funds. C. Reserve Study • Mr. Cook noted the requested changes have been incorporated. • Discussion followed on the revised Reserve Study. o Funding of reserves was discussed. FIFTH ORDER OF BUSINESS New Business A. Bridging Solutions Proposal for Bridge Inspection - #18 Bridge Collapse Previously addressed. 4 1611A1 October 9,2017 Cedar Hammock CDD B. Insurance Coverage Review • Mr. Faircloth reviewed the proposal with regard to coverage. i. Rear Gate Damage Review • Mr. Faircloth discussed issues with the gates over the summer. • Staff to obtain quotes for additional insurance coverage on the back gate and gatehouse for Board review. ii. Camera System Discussion • Mr. Faircloth addressed the damage to the gate and the pictures of the vehicle noting he provided the information to the Sheriff's office, but they have stated it is a private matter. • Staff is working with GammaTech to be able to download data. • Discussion followed on the camera system with the consensus of the Board being to leave everything as is for now and reconsider the camera system at a later time. iii. Hurricane Irma Damage Previously addressed. C. Grass Carp Discussion • Mr. Faircloth addressed the issues the Master Association is having with the maintenance of lakes noting they would like to add grass carp to the lakes to help with the vegetation issues. • Mr. Faircloth outlined the process for installing Triploid Grass Carp in a lake. • After discussion the consensus of the Board is they are not in favor of this option and decided to table. SIXTH ORDER OF BUSINESS Manager's Report A. Approval of the Minutes of the May 15, 2017 Workshop and Regular Meeting On MOTION by Mr. Minamyer seconded by Mr. McClellan, with all in favor, the minutes of the May 15, 2017 workshop and regular meeting were approved as presented. 5 1611A 1 October 9,2017 Cedar Hammock CDD B. Financial Report for August, 2017 On MOTION by Mr. McClellan seconded by Mr. Greeley, with all in favor, the August, 2017 financials were accepted. C. Follow Up Items There being none, the next item followed. SEVENTH ORDER OF BUSINESS Attorney's Report There being no report, the next item followed. EIGHTH ORDER OF BUSINESS Engineer's Report There being no report, the next item followed. NINTH ORDER OF BUSINESS Communication to Master Board There being none, the next item followed. TENTH ORDER OF BUSINESS Supervisor Requests There being none, the next item followed. ELEVENTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Minamyer seconded by Mr. McClellan, with all in favor, the meeting was adjourned at 5:19 p.m. #11 Stary'£ . istant Secretary Tom Cook, Chairman 6 1611A1 Cedar Hammock Community Development District Board of Supervisors Tom Cook,Chairman Bob Koncar,District Manager Gary McClellan,Vice Chairman Justin Faircloth,District Manager Larry Minamyer,Assistant Secretary Dan Cox,District Counsel Norman Day,Assistant Secretary Sam Marshall,District Engineer Quentin Greeley,Assistant Secretary Regular Meeting Agenda November 13,2017—3:00 p.m. 1. Roll Call 2. Approval of Agenda 3. Audience Comments 4. Old Business A. Re-billing of Paving Project B. Reserve Study C. Bulkhead Wall Design Discussion 5. New Business A. Bridging Solutions Proposal for Bridge Inspection-#18 Bridge Collapse B. Insurance Coverage Review i. Rear Gate Damage Review ii. Camera System Discussion iii. Hurricane Irma Damage C. Grass Carp Discussion 6. Manager's Report A. Approval of the Minutes of the May 15, 2017 Workshop and Regular Meeting B. Financial Report for August,2017 C. Follow Up Items 7. Attorney's Report 8. Engineer's Report 9. Communication to Master Board 10. Supervisors Request 11. Adjournment THE NEXT REGULAR MEETING IS SCHEDULED FOR NOVEMBER 13,2017 at 3:00 P.M. 1 6 I 1 A 1 Natt Ziait NapLesNewacom 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 anydiscount,rebate,commission or refund for the purpose of securing this advertisement for publication in the said newspaper. 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(001?99K4 1611A1 rfr Berger, Toombs, Elam, -cc Gaines & Frank Certified Public Accountants PL 600 Citrus Avenue Suite 200 Fort Pierce, Florida 34950 772/461-6120//461-1155 FAX: 772/468-9278• October 20, 2017 Cedar Hammock Community Development District c/o Severn Trent Management Services 210 North University Drive, Suite 702 Coral Springs, FL 33071 The Objective and Scope of the Audit of the Financial Statements You have requested that we audit the financial statements of Cedar Hammock Community Development District, which comprise governmental activities, a discretely presented component unit, each major fund and the budgetary comparison for the General Fund as of and for the year ended September 30, 2017 which collectively comprise the basic financial statements. We are pleased to confirm our acceptance and our understanding of this audit engagement by means of this letter for the year ending September 30, 2017 and thereafter for two annual renewals if mutually agreed by Cedar Hammock Community Development District and Berger, Toombs, Elam, Gaines, &Frank, Certified Public Accountants, PL. Our audit will be conducted with the objective of expressing an opinion on the financial statements. The Responsibility of the Auditor We will conduct the audit in accordance with auditing standards generally accepted in the United States of America and "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 of 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. 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. Fort Pierce/Stuart Member AICPA Member AICPA Division For CPA Firms Member FICPA Private Companies Practice Section 1 6 I 1 A 1 Eceb Berger,Toombs, Elam, c Gaines&Frank CaMId AH:Amann! R Cedar Hammock Community Development District October 20, 2017 Page 2 Because of the inherent limitations of an audit, together with the inherent limitations of internal control, an unavoidable risk that some material misstatements may not be detected exists, even though the audit is properly planned and performed in accordance with generally accepted auditing standards. Also, an audit is not designed to detect errors or fraud that are immaterial to the financial statements. The determination of abuse is subjective; therefore, Government Auditing Standards do not expect us to provide reasonable assurance of detecting abuse. In making our risk assessments, we consider internal control relevant to Cedar Hammock Community Development District'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. However, we will communicate to you in writing concerning any significant deficiencies or material weaknesses in internal control relevant to the audit of the financial statements that we have identified during the audit. We will also communicate to the Board any fraud involving senior management and fraud that causes a material misstatement of the financial statements that becomes known to us during the audit, and any instances of noncompliance with laws and regulations that we become aware of during the audit. The funds that you have told us are maintained by Cedar Hammock Community Development District and that are to be included as part of our audit are listed below: 1. General Fund 16I1A1 rsBerger,Toombs, Elam, Gaines& Frank Orun<n nam Ktountarrn n Cedar Hammock Community Development District October 20, 2017 Page 3 The Responsibilities of Management and Identification of the Applicable Financial Reporting Framework Our audit will be conducted on the basis that management acknowledges and understands that it has responsibility: 1. For the preparation and fair presentations of the financial statements in accordance with accounting principles generally accepted in the United States of America; 2. To evaluate subsequent events through the date the financial statements are issued or available to be issued, and to disclose the date through which subsequent events were evaluated in the financial statements. Management also agrees that it will not evaluate subsequent events earlier than the date of the management representation letter referred to below; 3. For 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; 4. For establishing and maintaining effective internal control of financial reporting and for informing us of all significant deficiencies and material weaknesses in the design or operation of such controls of which it has knowledge; and 5. To provide us with: a. Access to all information of which management is aware that is relevant to the preparation and fair presentation of the financial statements such as records, documentation and other matters; b. Additional information that we may request from management for the purpose of the audit; and c. Unrestricted access to persons within the entity from whom we determine it necessary to obtain audit evidence. 16I1A1 EktBerger,Toombs, Elam, ------.------_-_-------- 'AV Gaines& Frank car dP.blc a¢vurwne n Cedar Hammock CDD October 20, 2017 Page 4 Management is responsible for identifying and ensuring that Cedar Hammock Community Development District complies with the laws and regulations applicable to its activities, and for informing us about all known material violations of such laws or regulations. In addition, management is responsible for the design and implementation of programs and controls to prevent and detect fraud or abuse, and for informing us about all known or suspected fraud or abuse affecting the entity involving management, employees who have significant roles in internal control, and others where the fraud or abuse could have a material effect on the financial statements or compliance. Management is also responsible for informing us of its knowledge of any allegations of fraud or abuse, or, suspected fraud or abuse affecting the entity received in communications from employees, former employees, analysts, regulators, short sellers, or others. The Board is responsible for informing us of its views about the risks of fraud or abuse within the entity, and its knowledge of any fraud or abuse, or, suspected fraud or abuse affecting the entity. Cedar Hammock Community Development District agrees that it will not associate us with any public or private securities offering without first obtaining our consent. Therefore, Cedar Hammock Community Development District agrees to contact us before it includes our reports or otherwise makes reference to us, in any public or private securities offering. Because Berger, Toombs, Elam, Gaines & Frank will rely on Cedar Hammock Community Development District and its management and Board of Supervisors to discharge the foregoing responsibilities, Cedar Hammock Community Development District holds harmless and releases Berger, Toombs, Elam, Gaines & Frank, its partners, and employees from all claims, liabilities, losses and costs arising in circumstances where there has been a known misrepresentation by a member of Cedar Hammock Community Development District's management, which has caused, in any respect, Berger, Toombs, Elam, Gaines & Frank's breach of contract or negligence. This provision shall survive the termination of this arrangement for services. Cedar Hammock Community Development District's Records and Assistance If circumstances arise relating to the condition of the Cedar Hammock Community Development District's records, the availability of appropriate audit evidence, or indications of a significant risk of material misstatement of the financial statements, because of error, fraudulent financial reporting, or misappropriation of assets, which, in our professional judgment, prevent us from completing the audit or forming an opinion, we retain the unilateral right to take any course of action permitted by professional standards, including: declining to express an opinion, issuing a report, or withdrawing from engagement. During the course of our engagement, we may accumulate records containing data that should be reflected in the Cedar Hammock Community Development District's books and records. The 1611A1 Berger,Toombs, Elam, Gaines& Frank Cedar Hammock Community Development District October 20, 2017 Page 5 District will determine that all such data, if necessary, will be so reflected. Accordingly, the District will not expect us to maintain copies of such records in our possession. Other Relevant Information In accordance with Government Auditing Standards, a copy of our most recent peer review report has been provided to you,for your information. Fees, Costs, and Access to Workpapers Our fees for the audit and accounting services described above are based upon the value of the services performed and the time required by the individuals assigned to the engagement, plus direct expenses. Invoices for fees will be submitted in sufficient detail to demonstrate compliance with the terms of this engagement. Billings are due upon submission. Our fee for the services described in this letter for the year ending September 30, 2017, will not exceed $5,000, unless the scope of the engagement is changed, the assistance which Cedar Hammock Community Development District has agreed to furnish is not provided, or unexpected conditions are encountered, in which case, we will discuss the situation with you before proceeding. All other provisions of this letter will survive any fee adjustment. The two annual renewals must be mutually agreed and approved by the Board of Supervisors. In the event we are requested or authorized by Cedar Hammock Community Development District or are required by government regulation, subpoena, or other legal process to produce our documents or our personnel as witnesses with respect to our engagement for Cedar Hammock Community Development District, Cedar Hammock Community Development.District will, so long as we are not a party to the proceeding in which the information is sought, reimburse us for our professional time and expenses, as well as the fees and expenses of our counsel, incurred in responding to such requests. The documentation for this engagement is the property of Berger, Toombs, Elam, Gaines, & Frank. However, you acknowledge and grant your assent that representatives of the cognizant or oversight agency or their designee, other government audit staffs, and the U.S. Government Accountability Office shall have access to the audit documentation upon their request and that we shall maintain the audit documentation for a period of at least three years after the date of the report, or for a longer period if we are requested to do so by the cognizant or oversight agency. Access to requested documentation will be provided under the supervision of Berger, Toombs, Elam, Gaines, & Frank audit personnel and at a location designated by our Firm. Reporting We will issue a written report upon completion of our audit of Cedar Hammock Community Development District's financial statements. Our report will be addressed to the Board of Cedar 1 6 1 1 A 1 b Berger, Toombs, Elam, Nty Gaines&Frank c,.f.,l PE:c A•wn+* tt Cedar Hammock Community Development District October 20, 2017 Page 6 Hammock Community Development District. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion, add an emphasis-of-matter or other-matter paragraph(s), or withdraw from the engagement. In addition to our report on Cedar Hammock Community Development District's financial statements,we will also issue the following types of reports: • Reports on internal control and compliance with laws, regulations, and the provisions of contracts or grant agreements. We will report on any internal control findings and/or noncompliance which could have a material effect on the financial statements. This letter constitutes the complete and exclusive statement of agreement between Berger, Toombs, Elam, Gaines & Frank and Cedar Hammock Community Development District, superseding all proposals, oral or written; and all other communication, with respect to the terms of the engagement between the parties. Please sign and return the attached copy of this letter to indicate your acknowledgement of, and agreement with, the arrangements for our audit of the financial statements including our respective responsibilities. (\.)1'.211( �, daiXid01/4-41 Berger, Toombs, Elam, Gaines & Frank J. W. GAINES, CPA Confirmed on behalf of the addressee: 1 A . L 1 6 I 1 A 1 I nAGGETT Judson B. Roggen 1 68i5 Dairy Road MBA,CPA, CVA, Partner Zephyrhills,FL 33542 REUTII�IANN &ASSOCIATES, CPRS, PA Marci Reufimann (813) 78$-2155 CPA,Partner ffi (813) 782-8606 System Review Report To the Directors November 2, 2016 Berger, Toombs, Elam, Gaines & Frank, CPAs PL and the Peer Review Committee of the Florida Institute of Certified Public Accountants We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs PL (the firm), in effect for the year ended May 31, 2016. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. As a part of our peer review, we considered reviews by regulatory entities, if applicable, in determining the nature and extent of our procedures. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control, and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at www.aicpa.orq/prsummary. As required by the standards, engagements selected for review included engagements performed under Government Auditing Standards and audits of employee benefit plans. In our opinion, the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs PL in effect for the year ended May 31, 2016 has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Berger, Toombs, Elam, Gaines & Frank, CPAs PL, has received a peer review rating of pass. Bag , Reutimann &Associates, CPAs, PA (BERGER_REPORT16) 111111111111111111111.11110..... _-- _ ►Aembr'r Arm,ricon Inct,teute of Crrttfied Pubhe Actovntnnt6(AICPA)vnrt Ftonda Institute of Corrdio,i Public Acrountnnt;(FICPA) fJotional As_.orr.lntinn r,f Certified Yaluati',n Anolysts(tJ/.CVA) 1 6 I 1 A 1 ADDENDUM TO ENGAGEMENT LETTER DATED OCTOBER 20,2017 Public Records. Auditor shall,pursuant to and in accordance with Section 119.0701, Florida Statutes,comply with the public records laws of the State of Florida,and specifically shall: a. Keep and maintain public records required by the District to perform the services or work set forth in this Agreement;and b. Upon the request of the District's custodian of public records,provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119,Florida Statutes,or as otherwise provided by law;and c. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the contract term and following completion of the Agreement if the Auditor does not transfer the records to the District; and d. Upon completion of the Agreement,transfer,at no cost to the District,all public records in possession of the Auditor or keep and maintain public records required by the District to perform the service or work provided for in this Agreement. If the Auditor transfers all public records to the District upon completion of the Agreement,the Auditor shall destroy any duplicate public records that are exempt or confidential and exempt from public disclosure requirements. If the Auditor keeps and maintains public records upon completion of the Agreement,the Auditor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District,upon request from the District's custodian of public records,in a format that is compatible with the information technology systems of the District. Auditor acknowledges that any requests to inspect or copy public records relating to this Agreement must be made directly to the District pursuant to Section 119.0701(3),Florida Statutes. If notified by the District of a public records request for records not in the possession of the District but in possession of the Auditor,the Auditor shall provide such records to the District or allow the records to be inspected or copied within a reasonable time. Auditor acknowledges that should Auditor fail to provide the public records to the District within a reasonable time,Auditor may be subject to penalties pursuant to Section 119.10,Florida Statutes. 1 6 I 1 A 1 IF THE AUDITOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE AUDITOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT/CONTRACT, THE AUDTI'OR MAY CONTACT THE CUSTODIAN OF PUBLIC RECORDS FOR THE DISTRICT AT: SEVERN TRENT MANAGEMENT SERVICES 210 North University Drive, Suite 702 Coral Springs, FL 33071 Auditor:J. W. GAINES District: Cedar Hammock By: K, f-4.)ft,ke0C Title: DIRECTOR Title: 65&,,,fr Date: October 20,2017 Date: /f f 17 1611A1 BUDGET AMENDMENT RESOLUTION 2018-01 A BUDGET AMENDMENT AMENDING THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT GENERAL FUND BUDGETS FOR FISCAL YEAR 2017 WHEREAS, the Board of Supervisors, hereinafter referred to as the "Board", of Cedar Hammock Community Development District, hereinafter referred to as "District", adopted a General Fund Budget hereinafter referred to as the "Funds" for Fiscal Year 2017, and WHEREAS, the Board desires to reallocate funds budgeted to reappropriate Revenues and Expenses approved during the Fiscal Year. NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT THE FOLLOWING: 1. The Funds are hereby amended in accordance with Exhibit "A" attached. 2. This resolution shall become effective this 2nd day of November, 2017 and be reflected in the monthly and Fiscal Year End 9/30/2017 Financial Statements and Audit Report of the District. Cedar Hammock Community Development District By: Thomas Cook, Chairman Attest: By: G/./ ` cretary/•ssistant Secretary // 1611A1 CEDAR HAMMOCK Community Development District General Fund Proposed Budget Amendment Schedule A For the Period Ending September 30, 2017 CURRENT PROPOSED FINAL YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET AMENDMENT BUDGET ACTUAL FAV(UNFAV) REVENUES Interest-Investments $ 2,017 $ - $ 2,017 $ 3,153 $ 1,136 Special Assmnts-Tax Collector 279,653 - 279,653 279,650 (3) Special Assmnts-Discounts (11,186) - (11,186) (10,283) 903 TOTAL REVENUES 270,484 - 270,484 272,520 2,036 EXPENDITURES Administration ProfServ-Engineering 15,000 10,000 25,000 22,806 2,194 ProfSery-Legal Services 2,000 - 2.000 1,413 587 PrafServ-Mgmt Consulting Sery 36,200 - 36,200 32,130 4,070 ProfServ-Property Appraiser 4,195 - 4,195 4,195 - ProfServ-Special Assessment 2,855 - 2,855 2,855 - ProfServ-Web Site Maintenance 618 - 618 617 1 Auditing Services 5,000 - 5,000 5,000 - Postage and Freight 765 - 765 1,050 (285) Insurance-General Liability 7,500 - 7,500 7,235 265 Printing and Binding 1,000 - 1,000 933 67 Legal Advertising 1,500 - 1,500 2,090 (590) Misc-Bank Charges 600 - 600 656 (56) Misc-Assessmnt Collection Cost 5,593 - 5,593 5,387 206 Misc-Web Hosting 232 - 232 115 117 Office Supplies 400 - 400 - 400 Annual District Filing Fee 175 - 175 175 - Total Administration 83,633 10,000 93,633 86,657 6,976 Field ProfSery-Field Management 1,450 - 1,450 1,450 - Contracts-Water Mgrnt Services 7,200 - 7,200 7,200 - Contracts-Water Quality 10,910 - 10,910 - 10,910 Utility-Cameras 1,380 - 1,380 1,288 92 Electricity-Wells - - - 2,863 (2,863) Electricity-Aerator - - - 1,440 (1,440) R&M-Lake 3,000 - 3,000 - 3,000 R&M-Plant Replacement 3,015 - 3,015 1,593 1,422 Misc-Contingency 18,071 - 18,071 17,699 372 Capital Outlay 24,825 - 24,825 22,875 1,950 Reserve-Bridges 15,000 - 15,000 - 15,000 Reserve-Bulkheads 15,000 30,000 45,000 45,332 (332) Reserve-Lakes 15,000 - 15,000 442 14,558 Report Date:10/30/2017 1 6 1 1 A 1 CEDAR HAMMOCK Community Development District General Fund Proposed Budget Amendment Schedule A For the Period Ending September 30, 2017 CURRENT PROPOSED FINAL YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET AMENDMENT BUDGET ACTUAL FAV(UNFAV) Reserve-Roadways 72,000 200,000 272,000 241,365 30,835 Total Field 186,851 230,000 416,851 343,547 73,304 TOTAL EXPENDITURES 270,484 240,000 510,484 430,204 80,280 Excess(deficiency)of revenues Over(under)expenditures - (240,000) (240,000) (157,684) 82,316 Net change in fund balance - (240,000) (240,000) (157,684) 82,316 FUND BALANCE,BEGINNING(OCT 1,2016) 717,402 - 717,402 717,402 - FUND BALANCE,ENDING $ 717,402 $ (240,000) $ 477,402 $ 559,718 $ 82,316 Report Date: 10/30/2017 1611A1 Cedar Hammock Community Development District Financial Report September 30, 2017 Prepared by SEVERN it 1611A1 CEDAR HAMMOCK Community Development District Table of Contents FINANCIAL STATEMENTS Balance Sheet Page 1 Statement of Revenues,Expenditures and Changes in Fund Balances General Fund Page 2-3 SUPPORTING SCHEDULES Non-Ad Valorem Special Assessments Page 4 Cash and Investment Report Page 5 Suntrust Bank Reconciliation Page 6 Check Register&Invoice Copies Pages 7-16 1 6 I 1 A 1 Cedar Hammock Community Development District Financial Statements (Unaudaed) September 30, 2017 1611A1 CEDAR HAMMOCK Community Development District General Fund Balance Sheet September 30,2017 ACCOUNT DESCRIPTION TOTAL ASSETS Cash-Checking Account $ 76,605 Investments: Certificates of Deposit-12 Months 201,601 Certificates of Deposit-18 Months 100,337 Money Market Account 180,108 Prepaid Items 428 Deposits 1,359 TOTAL ASSETS $ 560,438 LIABILITIES Accounts Payable $ 720 TOTAL LIABILITIES 720 FUND BALANCES Nonspendable: Prepaid Items 428 Deposits 1,359 Assigned to: Operating Reserves 38,371 Reserves-Bridges 103,180 Reserves-Bulkheads 97,692 Reserves-Lakes 14,995 Reserves-Roadways 287,231 Unassigned: 16,462 TOTAL FUND BALANCES $ 559,718 TOTAL LIABILITIES&FUND BALANCES $ 560,438 Report Date: 10/30/2017 Page 1 1 6 I 1 A 1 CEDAR HAMMOCK Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending September 30,2017 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A%OF SEP-17 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL REVENUES Interest-Investments $ 2,017 $ 3,153 156.32% $ 180 Special Assmnts-Tax Collector 279,653 279,650 100.00% - Special Assmnts-Discounts (11,186) (10,283) 91.93% - TOTAL REVENUES 270,484 272,520 100.75% 180 EXPENDITURES Administration ProfSery-Engineering 15,000 22,806 152.04% - ProfServ-Legal Services 2,000 1,413 70.65% 120 ProfSery-Mgmt Consulting Sery 36,200 32,130 88.76% 2,929 ProfServ-Property Appraiser 4,195 4,195 100.00% - ProfServ-Special Assessment 2,855 2,855 100.00% - ProfSery-Web Site Maintenance 618 617 99.84% 52 Auditing Services 5,000 5,000 100.00% - Postage and Freight 765 1,050 137.25% - Insurance-General Liability 7,500 7,235 96.47% - Printing and Binding 1,000 933 93.30% - Legal Advertising 1,500 2,090 139.33% - Misc-Bank Charges 600 656 109.33% 46 Misc-Assessmnt Collection Cost 5,593 5,387 96.32% - Misc-Web Hosting 232 115 49.57% 115 Office Supplies 400 - 0.00% - Annual District Filing Fee 175 175 100.00% - Total Administration 83,633 86,657 103.62% 3,262 Field ProfServ-Field Management 1,450 1,450 100.00% - Contracts-Water Mgmt Services 7,200 7,200 100.00% 600 Contracts-Water Quality 10,910 - 0.00% - Utility-Cameras 1,380 1,288 93.33% 106 Electricity-Wells - 2,863 0.00% 22 Electricity-Aerator - 1,440 0.00% 207 R&M-Lake 3,000 - 0.00% R&M-Plant Replacement 3,015 1,593 52.84% - Misc-Contingency 18,071 17,699 97.94% 125 Capital Outlay 24,825 22,875 92.15% - Reserve-Bridges 15,000 - 0.00% - Reserve-Bulkheads 15,000 45,332 302.21% - Report Date: 10/30/2017 Page 2 1611 A 1 CEDAR HAMMOCK Community Development District General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending September 30,2017 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A%OF SEP-17 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL Reserve-Lakes 15,000 442 2.95% - Reserve-Roadways 72,000 241,365 335.23% - Total Field 186,851 343,547 183.86% 1,060 TOTAL EXPENDITURES 270,484 430,204 159.05% 4,322 Excess(deficiency)of revenues Over(under)expenditures - (157,684) 0.00% (4,142) Net change in fund balance $ - $ (157,684) 0.00% $ (4,142) FUND BALANCE,BEGINNING(OCT 1,2016) 717,402 717,402 FUND BALANCE,ENDING $ 717,402 $ 559,718 Report Date: 10/30/2017 Page 3 1611A 1 Cedar Hammock Community Development District Supporting Schedules September 30, 2017 1 6 1 1 A 1 CEDAR HAMMOCK Community Development District Non-Ad Valorem Special Assessments (Collier County Tax Collector-Monthly Collection Distributions) For the Fiscal Year Ending September 30, 2017 Discount/ County Gross Date Net Amount (Penalties) Expense Amount Received Received Amount Amount Received Assessments Levied $279,650 Allocation % 100% 11/01/16 $ 3,168 $ 180 $ 65 $ 3,413 11/16/16 63,808 2,702 1,302 67,813 11/29/16 101,089 4,298 2,063 107,450 12/15/16 62,958 2,607 1,285 66,850 12/30/16 8,398 269 171 8,838 01/30/17 8,213 194 168 8,575 03/02/17 4,397 63 90 4,550 03/29/17 5,474 14 112 5,600 04/28/17 5,327 (11) 109 5,425 06/09/17 442 (13) 9 438 06/14/17 707 (21) 14 700 TOTAL $ 263,980 $ 10,283 $ 5,387 $ 279,650 % COLLECTED 100.00% TOTAL OUTSTANDING $ - I Report Date:10/27/2017 Page 4 1611A 1 CEDAR HAMMOCK Community Development District Cash and Investment Report September 30, 2017 General Fund Account Name Bank Name Investment Type Maturity Yield Balance Checking Account-Operating SunTrust Bank Public Funds Now n/a 0.91% $ 76,605 Certificate of Deposit-8030 BankUnited 12 month CD 2/13/18 1.02% 201,601 Certificate of Deposit-6089 BankUnited 18 month CD 3/9/18 1.10% 100,337 Money Market Account BankUnited Public Funds MMA n/a 0.77% 180,108 sub-total MMA 180,108 Total $ 558,651 Report Date:10/27/2017 Page 5 1611A I Cedar Hammock CDD f3ank Roconcliptimn f3iiiik Account N . 9995 Sun Tru4t-CF Statement No, 09.17 Statement Date 41/30/2017 GIL Dalanee(LCYl 76,605 02 Statement Balance 70,730.02 CilL tledalICO 79.905,02 Outstanding Deposits 0,00 Po 9111V e Adjustments 0.00 Subtotal 78,730,02 Subtotal t 0,905.02 Outstanding Checks 125.00 Negative Adjustments 900 Differences 0,00 ._.....____ Ending GA.balance 70,905.02 Ending alance 70,005.02 Difference 0.00 Posting Doaument Document ClearEi MIN, Type No Description Amount Amount Difference Outstanding Checks 9/30/2017 Payment 001850 GAMMA TECH SERVCES,LLC 126.00 000 125.00 Total Outstancllng Checks 125,00 123,00 Page 6 4101 , ' WS 011 hs })) { ) 0 ) \}j 4 § CO ) ?aa=va \ \ k a ik & §kk000 k/§ § f@ 0 200 (0G0 2 ,G32iim33 £ Iii E 0 ca z f ) 0 ! = . , m222>.! § »- ` i i ) 5 !07, 0) }\\f o k f{ ) ( ' ® 44 « «R - m ° ° ` 0 ° 2 ° � t 0 £) ) 0. 22§ /m aE N. _ 2 2 §_ - § Z\ JU.� U. § a � , : \ 0)002§ \< 00 CI � r, � { Zi 2 ( ! ! z0I -(O0dd � | § kE° \ � `3 ; 2 $k coE § /2 ƒ 0}! \ wfl02) § ¥+ aa6a§ §i a% k \ {' ° ( | ww k 0o \ \ \\\ \® /\ E \„ E 00 CO z ( § § I/I. II 2F- )U ■ ) ! 333 /- ` a. y * $ }} }§ j\ § x 4)) w a] 2020 l3 : r + ± 0RZH I $ Q§ §§ WE) § § 0 0 28§ ) §0 // ! 0 \ 8\ \/ \ \ \ \ \ ka 2 0000000000 /� U. 0000 \\ \} \\ \ § ]) 0000000000 ] \ I 1 6 I 1 A 1 Dnniel IL Cox,P,A,.Attorney t I AW Dremer CC 1914 Opt.Street CarrAhelle,FL 32322 Telephone IiI5U)697-5353 Naples(239)3704842 c/hcoxVocommet Tax latent-mai:on Manner 56-2487929 1.;.1 0 3 201! Invoice submitted to: Cedar Hammock Community Development District ATTN: Wendy Ritter Severn Trent Services 210 North University Drive,Suite 702 Coral Springs FL 33071 September 30,2017 In Reference To: General Counsel invoice#10592 Professional Services HrIRat Amount 9/20/2017 Review release. nail to J. Faircloth, 0.60 120,00 150.00/hr For professional services rendered 04800 $120.00 Previous balance $292.50 Accounts receivable transactions 9120/2017 Payment Thank You No. 1846 ($292.50) Total payments and adjustments 429150) Balance due $120.00 Page 8 1 6 1 1 A 1 EFT Remirtinc ILnit"') Carrirrci Afxrmoil Ni( . Carkilli),inc. Bank Norm..NSW BID*USA, 4j, Check ReMitrzkrtce: INVOICE ABA Nkrot 123(01381) COti 110.Inc: Numko.:447{0'410-1 PO.Wm--123122 EiiithiGirficomir CBS EF 1-51;11aq.TX 753.12.3422 Taxpayer ID No 4548413666 . „.. Corpurabe xictuarter-s:1%5.1 Pk tle‘i<fq.v.; no?,co '3F1.3) Fax.!12O/ 1 ICi wwomvedno corn Pftaki itlaireft n w9k5 ropy Wri,pomp.;pr'14mq/a theIlw rumba,tut your remitiorocr: Cedar Hammock CAD Invoice#: 240540 Pat Falcone Invoice Date 09/12)2017 Severn Trent Management Services Terms; 30 Days 210 North University Drive Project; RT21011300 Suite 702 Project Manager: Susdorf,Gary Coral Springs FL 33071 Project Name: Cedar Hammock Gott&Country Club Monthly Monitoring,Napiee,Florida EMAIL ONLY- fuetin.toirclothCtstwrvices.com;ST MSAPInYeices@stservices,c,orn For Professional Sorviees Rendered through: 8/25/2017 Phase: 2017-Monthly Monitoring Amount Monthly Fee 600,00 Subtotal 500.00 Total This Phase 3600.00 Total Fay Type CPM: 00100 Amount Due this invoice $600.00 Outstanding Invoices Ninntmer On* ilalance :130540 0512/2011 600.00 Tole!Nov Gin, never) Aging Hainnem Untkr 30 31•60 0 1•90 Over SU omen uto a Of) rroe Page 9 16 11 A 1 COMCAST BUSINESS Account Number 853510 023 1084299 Billing Data 08100117 Total Amount Due 5105.75 Payment Due By 09127117 Page 1 of 2 Contact usr ;`:www.b elnese,oekrncast Dt1S1-800-393-300#! Cedar Hammock CIA ' ., ' ta' 'tG, ', . ` . Previous Balance 105.75 Payment-09/02/17 Thank You -105.75 Furo et; uEDANew Charges-see below 105,'15 Ell{30 ti HAMMOCKElt.Vp NAPLES FL 34112-3302 Total Amount Due 5105.75 Payment Due By 09/27/17 News from Comeast Cnracast 8ustnees Online Account:Service at your finger Corneas!.Business Internal 104.85 tips.use your online account to manage sfevtct?<s,pay your Taxes,Surehan300 tS Fees 0.90 WI,end shop business--grade apps,Simply go lo buseness.uorncastcornlrnyeccaunt to register. Total New Charges $105.75 riik ger' Detach and enclose thio coupon Ath your payment.Please write your account number on your check or money order. )o not send cash. COMCAST Account Number 8535 10 023 1004299 BUSINESS PaymentDue t3y 09127//7 if uridativerubter,please return to. 141 NW 10TH 5'1 POMPANO 3EACH st. 01480•5250 Total Amount Due $108,75 4443 taro rrtxrv,srtoearzacrrcewsNYNNvtOW4;Oa Amount Enclosed $ C5DAFI 1$AMMOGK 000 STE r02 SEVERN Theta BERYL 210 N UNIVERSITY OR [ORAL SPA (53,FL 33071.7320 Mace checKs payable in Comcast,and remit to address below .1111"II001c11t1111ti111110.1111sIc11411I1111e11t11hluil11 COMCAST PO SOX 530005 ATLANTA CA 36353-0000 IIiiII'11111111111e:11i-1111e11111"I 111111'11llltte1111'IIei111 853510023108424'10010575M Page 10 1 6 I 1 A 1 COMCAST !Account Number 8838 110 023 1084299 BUSINESS Silkng Date 09/05/17 Total Amount Due $105.75 Service Details Prynnt Due By 09127/17 Page 2 of 2 Contact us: WWW busimme,comestst,com 1-800-391-3000 Starter Pi% 09119-10/18 69.95 Business Internet Stabc IF•-1 09/19-10/18 19 95 Equipment Fee 09119 10/18 l45 ,'tre• total Comas*Business Internet 3104.85 vikre,„rwagiuggiatV,A4SAAstertal-, Agt 144 chvetirroIrrAzi-7,4!irr.rw-,,1 Internet Sales Tax 090 Tata!Taxes,Surcharges&Fees $0.90 important Account Information Accounts that afe nal paid in full by the due dale are subject to a $9.i0 fee I ,4 111111111111111 Hearing/Speech Impaired Call 711 Page 11 1 6 1 1 A 1 SEVe'RN Severn Trent Environmental Services,Inc. Invoice: 23408 2002 West Grand Parkway North Invoice Date: 09/13/2017 7-fc, Suite 100 Due Dale: 10/13/2017 Katy, TA 77449 Terms: Not 30 Project ID: CEDARI IMAM OCK PO it: Bill To, Cedar Hammock CUD 210 N University Or,Suite 702 Coral Springs IL 33071 United States Sales Owecription Quantity Unite Rat* Amount Management Fees for the Month Of September 2017 Administrative Services I Ea $292883 $2,928.83 001-531027-51201-5000 Web t fasting 1 Ea $51.50 $51.50 001-549915-51301-5000 Additional omail account 1 Ea 5115.00 $115.00 Subtotal $3,095.33 Tax(0%) $0.00 Total Doe $3,095,33 Remit To:Severn Trent Environmental Services,Inc. P.O.Box 733778 Dallas,TX 75373-3778 Please note our lockbox address has changed. Please include The Project ID and the invoice Number on the check stub of your payment. 1.31 1 Page 12 1611A- Garrwrta Toth Servicksa invoice 2083 GAMMAIECH 2100 Trade Center Way STE 0 Naples,FL 34109 239.33t14939 billing Qgtrnallus http://www.gamma.tech 74`44A,P, BILL TO Cedar Hammock COO -- c,lif DUE DATE Cedar Hammock COD O21 20 7 Avih1144.:,*,*„.4441?11O/2 t12°: 6911 Country Lakes Drive Ft.Myers,FL 33905 arY RATE mot/NI' ACTIVITY Audio Video:Audio Video Services Hourly 1 125,00 125 OOT "Troubleshot cameras not showing up on front computer. Found issue to be network to the front computer, Got network working on computer and tested camera few a U0 TOTAL 12500 TA (0%) 000 TOTAL 125.00 TOTAL DOE $125,00 THANK YOU. Page 13 1 6 1 1 A 1 rva., 3* FPI_ AUTOMATIC BILL PAY DO NOT PAY * 2 105129 Piease requeat ctiar(ies on thre tack. Nole5 on the front will not Ott rlotecaeO. 5402 9 CEDAR HAMMOCK COO C/a SEVERN TRENT SERVICES 10 N UNIVERSITY OR STE 702 McheckpyebletoPLln U.S.lurid!. CORAL SPRINGS FL 33071-7320 and Malt.11000 Wan Itii cipupop to: FPL GENERAL MAIL.FACILITY IIMMONIM MIAMI FL 33182-00151 449iintSkirriW 52492574 $36.16 Sep 25 2017 I $ Your electric statement Account nomber 56324-02574 Vol:Aug123 2017 to Sop 02 201'0'00 daYsl Cuoiorria?name;CEDAR HAMMOCK COD Stelement dale. See 02 2017 Services adore:vas:8292 CEDAR 1.1AMVOCK BLVD#PUP Next rooter test:ling; Oct 03 2017 " - Arreeat lialance yob AdditIOUI oelord 4,t3t wit Paymontsactivity. how chatgos crisr003 DC' 4Or PAY quc 1,) (+ or.1 (+1 35.41 35.41 CR 000 000 36.16 1,36.16 i Sep 211 2617 Metier riming 4xter AC.DOOS Current reeding 1.43255 Annum/el your last hill 35.11 Provicm3 reading -0296? PoyMent r?..4.5a4VENti Thaw you 35.41CR kWh 271 il414114-,e oevre nevi cOargas , 50.00 Energy wage New charges(Rate:GS-1 GENERAL SVC NON-DEMAND I BUSINESS) kWh tniS 271 Service days 30 Electric ser vice ainount 34,9•S'' k1/411 pet day Shot in diOrge 0,31 Gross recelms lax 0,90 ".The elechiv aervIce amokett 'retie ralW Chartio_s ,P8•16 includes I0*following charges: cof.thAnc,,r $100) Total amount you owe $36.16 Fuel: t$0.02a/aa p,AWN FPL automatic bill pay- 00 NOT PAY liCi•TtitAl! *11 31 vi...QavoNO pr AWN Pavrr,CIA IttC.6tief.)alley November 27,2017 s$considered LATE;a late paymera charge or 1%wtii -The amount due on your account w411 be rtrat'W auOimatically 011 Or after September 22,2017_It a partial payrrient is recopied be-tore this date,onty the rormitnin4 hataoce duo On your 4.(x0i.int will be dratted automatically. pio,014,tow.y.4.0(40c04,1/lumber ready revtdIltacimg FPL. Customer seri/to'. 1-600,375-24)4 OutSide FlOeida: 1-0I1O-27B-3.545 t:405 report power violets, I-two-tool A(iE(4.451-8243) HeariMpeeo impaired: 711(Relay Se,viceJ OnlIne wet FPLce0t Page 14 1 6 I 1 A 1 .,.,,,,,-..,:,........,..:....,,,,.,..,...,r..,,.,..,...,;„:.....,..::......,.,._„,,,„,„.,..,,„,..,,..,,,...„,. FF-9, i 3* FPL. AUTOMATIC SILL. PAY — DO NOT PAY s 1 Pleese irixtoeSt crianom‘on Inc ham Notes oft the front wilt nut be detected, —.- 0 51402 Auto **CO 7115 090189 ". crnae HAMMOCK MO C/0 SEVERN TRENT SERVICES 210 N UNIVERSITY OR $TE 702 Make Check payable to FPI le US.fonds w— CORAL SPR I NGS FL 33071-7320 drid mall elc0 eftri this cOePOn;9; •-•.--. FPL 1,01,11friiillylli1w.glooll„oriiii.fillidliihilt GENERAL MAIL FACILITY •••"••• MIAMI FL 33180-0001 [ Ace.ovrf f„,erbef 24lliig-ttiiiii..eer-7.itl 773-52583 611,98 Sep 26 2017 $ I. .. . . . Your electric statement Account number:24773-52583 For AUQ 113 2017 to IID 02 201/EDO(iirs) , cegisonwr nari)0:CEDAR f fAMMOCK ODD Statement dale: Sep 02 2017 Seryie.0 adds:5684 CEDAR IIAMMOCK OR//PIP Piemeter reariiog' Cc.f 03 2017 i < . AroOtint Balenc.e at your , rn 1 Melilio!u! New 14411:NI 11 Paeols i actively CO') 1 before new olvar ' 1 ',..i.,:...,. ,••••:,.',' .,:.,,.',..- i.:,,,..t4titIti".,'. ., ';'il.:',1•..,','i,':;.::.': ;';',,),:3;i.'. l.::::'..'0:**ill*'.1 .: 0t.'r : cl,a70t3 ;POPPT.PAY..:::: ::.:::.iaielks.'!,:,..;-P.. s--) I f+) i'."..i.;:47.'.),', , .-.. .,.:--.',.,, :.-.:..:..•::.-,.:;-:,;.-.••;..-.:.: 11,90 11,'98 CR 1 0.00 000 11.S6 $11.18 Sep 26 2017 1 I ' Mew r.atm)-Meter KUSin Curreol reset:110 11403 Ann(at your!aft OW 11.9e PreVfoirs reacting -1144$ Payment reoeiyed.Thank'you 11.0ISCR klArk irsert IS Balance before raw ctikfottS $0,1k1 Energy mare* ;AirIiiis,mooih Neer charges(Rate:GS I ORIE.PAL SVC NON-DEMAND i ausittEss tt 10 !ierVmt clays 30 Hoary::terviCe amoora 11,06" kWh pre daY t Stort11 charge 0.02 Circrti5 rtt5cIpit;tarc 0.30 ...The electric service aelOant - Total new(riergm includes the k.lieroing chaise*: Castwrier charge: $10.0t) Total atnount you owe 111.6$ Foe): S0,51 I 30117.tkEt9 oe,r.tlYN FPL automatic hill pay-DO NOT PAY Nog-Nei: $1,15 ($0.0634W b-D f AViqv •Payatertt ret:elVed after 14everreew V,2017 is eobstrierert SATE;a late paymerI1 crtarge or 1%wilt egl:gY. 'ire amount ritte On year at:Coinl will be drafted automatically on or after September 23,2017,If a partial p*yrrieril Is recelyad(arRae this thate,only tne roo4rirblog bairocrs(1,Je or•',row<*ctoorrt onll oo drafted automatically, Ptoaso 04,41'your*.;ceraial',umber ra.g.i/orrwt contacting PIN_ Citattirmf atbrvii;e: 1-304-31 -2434 tfigl',?) Outside Florlda; 1•000-226.3545 5kIlif To report pOiwOr creitaolis: 1.00440MTAGE(400-e243) ilearmwsperech IMpaireei: 711 Malay Servictri FPI, Print date:Sea 5,2017 (Mine at; www,FPLoorn ' . Page 15 1 1 6 I 1 A 1 air 3 408129 / * FPL AUTOMATIC BILL PAY - DO NOT PAY * - - Please reauerg changeon the back, Notes on the front win not bo detected_ ...... B 5402 4 CEDAR HAMMOCK COD 0/0 SEVRI4 TRENT 210 N UNIVERSITY DR STE 702 Make cl4x4r.payable to FPL in U.S.funds 00RAL SPRINGS FL 33071..7320 anti mail along with this coupon Iv r•-- FPL GENERAL MAK FACILITY .... — MIAMI FL 331811-5001 Ar401,01 flenber 87833-27409 $1 0.26 Sep 25 2017 $ Your electric statement Account number:87833-27409 poc Aivii B3 2017 In Sea 02 2017(t10 days) Customer names CFDAR HAMMOCK CDD Staterm3nt date: Sep 112 2017 Service address:laaa CEDAR HAMMOCK CT NUTLEY Ntod rreter reading: Oct(13 2017 r — • 7 — 7,:sr.!.,,:.,,,,:•:-,s...v.:.':"Y.75.."!--,7-";:`.*'',':..:1%.,: Arnbunt &Uric* ':':;;.:g:f: •::;:..:',:',:.',.4::::'..?,*;:'' ':;',:f::' ':::; of your i Additional before last bill Payrnents . activity, new charges charges '','.4:4:1140.PA't:i:1:Y;.' ,,klkitia:,, ::::.?:::•;i: (-) I (+or -i i w t i+t :::::::::::;m411,:i„:::,,,,,,..i,,r,::•.,.,.,,,,•,,,,:,...;: ,„:„.„.„, 1028 102B CR i 0.00 i 0,00 10.26 $10.26 Sep 25 2017 1 ...... ......., . _ ,. . .1._.... .. . — Mater reading•mmer ACABles Current reetoing 17111 Amount of your last 001 10.20 Previous reading -17171 payment received-Thank you 10.26CR kWh uSeri 0 ttalarme before new charaes— - - buil). Energy usage New charge*(Rate: l 1 GENERAL SVC NON-DEMAND/BUSINESS) kWh this a:oath 0 Service days W Eiectric zotr vice amount 10,004` kWh per day 0 Gross receipts tax . 020 The electric service ihnieUrd T9.1141 DOW Charvss ' Imitates tha,kiiiiewtea charges: Total amount you owe 310.2e cw4torner charge: E10.00 Norehael energy charge: FPL automatic bill pay-DO NOT PAY A Ofiling Piff*We Fuel 1.1hArge: so 02g2G0 ,,,Awl, .P Aylneill f eveivcii utter solvainiber 27,2017 is considered LATE;A;we payment charges of 1%wit envy. -'fee amount doe on your account will be drilled autornaticany on or after s,witeower 22,2017:II A partial payment is received before this data,only tile remaining balance due on your account wilt be dralte$raukoinaliGay. Preaso have your account rivsnber ready who eontactino FPI.. • Customer service: 1.000-375-24a:4 -•••.0','N Outside E,orict 1-000-226-3$45 To report power outagez: •1•800-401)TACE i400-e243) Hearing/spew:1i impaired: 711(Relay Service) Floi,... Omani at wwer,FPLeam ,..„„ Page 16 • 1611A 1 Page Number 26 CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT Motion: Assigning Fund Balance as of 9/30/17 The Board hereby assigns the FY 2017 Reserves as follows: Operating Reserve $ 38,371 Reserves—Bridges $118,180 Reserves-Bulkheads $ 67,360 Reserves-Lakes $ 29,553 Reserves-Roadways $117,866 1611A1 Bulkhead Replacement Project Closed May 1—October 31 Lost Revenue(Based on 2016 Actual Revenues) Golf $285,000 Food&Beverage $223,000 Total $508,000 Employee Subsidy Golf $ 96,250 Food&Beverage $232,500 Total $328,750 Grand Total $836,750 1. The Club could host monthly theme buffets to offset some of the lost revenue. 2. The golf course could remain open to nine(9)holes but would lose all Public and Reciprocal play even if Members chose to play. 3. It was difficult to hire new employees following the 2014 golf course closure. While we subsidized our core group of employees there were 10-12 employees who would normally work part-time in the summer months but were forced to seek employment elsewhere. Many of them did not return when we re-opened. 1 6 1 1 A 1. Golf Course Repairs and Reconstruction—Bulkhead Project Holes 16 and 17 Golf Green engineering and Construction $60,000. $120,000. Irrigation Repairs 25,000. 50,000. Reconstruct Fairways 30,000. 60,000. Reconstruct Tee Boxes 20,000. 40,000. Repairs to Concrete Cart Paths 11,000. 2 , . Total Projected Cost/Concrete Block Construction 146,000. $292,000. Lost Club Revenues $836,000. Projected Costs in Addition to Block Wall Construction $1,274,000. 1611A1 MINUTES OF MEETING CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Cedar Hammock Community Development District was held on Monday, November 13, 2017 at 3:00 PM at the Cedar Hammock Clubhouse, 8660 Cedar Hammock Boulevard,Naples,Florida. Present and constituting a quorum were: Thomas Cook Chairman Gary McClellan Vice Chairman Larry Minamyer Assistant Secretary Norman Day Assistant Secretary Quentin Greeley Assistant Secretary Also present were: Justin Faircloth District Manager Ralph Verrastro Bridging Solutions Tom Read Cedar Hammock Golf and Country Club Residents The following is a summary of the discussions and actions taken at the November 13, 2017 Cedar Hummock Board of Supervisors meeting. FIRST ORDER OF BUSINESS Roll Call Mr. Cook called the meeting to order and Mr.Faircloth called the roll. SECOND ORDER OF BUSINESS Approval of Agenda Mr. Cook requested the agenda be changed so bulkheads go to the bottom of the list. On MOTION by Mr. McClellan seconded by Mr. Mr. Greeley, with all in favor,the Agenda was approved as amended. THIRD ORDER OF BUSINESS Audience Comments There being none,the next item followed. FOURTH ORDER OF BUSINESS Approval of the Minutes of the October 9, 2017 Meeting 1 1611A1 November 13,2017 Cedar Hammock CDD On MOTION by Mr. Minamyer seconded by Mr. Greeley, with all in favor, the Minutes of the October 9, 2017 meeting were approved. SIXTH ORDER OF BUSINESS New Business There being none, the next item followed. SEVENTH ORDER OF BUSINESS Manager's Report A. Acceptance of Engagement Letter with.Berger,Toombs to perform the Audit for Fiscal years 2017,. 2018,2019 On MOTION by Mr. McClellan seconded by,Mr. Greeley with all in favor, the authorization of Chairman Cook to execute the engagement letter with Berger,Toombs was accepted. B. Resolution 2018-01 Budget Amendment Mr.Faircloth reviewed the budget amendment, On MOTION by Mr. Minamyer seconded by Mr. Greeley, with all in favor, Resolution 2018-01, amending the budget for Fiscal Year 2017,was adopted. The Board reviewed the financials under Schedule A of the amendment. On MOTION by Mr. Day seconded by Mr. Greeley, with all in favor, the September 30, 2017 financials under Schedule A Amendment were approved. C. Motion to Assign Fund Balance The Board reviewed the proposed motion to assign the fund balance as of September 30, 2017. On MOTION by Mr. Minamyer seconded by Mr. Greeley, with all in favor, the fund balance as of September 30, 2017 was assigned as presented. On MOTION by Mr. Minamyer seconded by Mr. Greeley, with all in favor,the settlement of reserve funds was approved. D. FEMA Update Mr.Faircloth reviewed damages identified and provided an update on FEMA. 2 1 6 1 1 A 1 November 13,2017 Cedar Hammock CDD • Tree loss along roadways. • Debris cleanup. • Minor damage to guardhouse window. • Landscape damage along walking path. • Erosion on the southwest bank of Lake 5 as well as significant plant loss. • FEMA does not cover plant loss; however, they do cover debris removal, damaged items and mitigation plans. • Anything over$3,1.00 worth of damages can be recovered, • The percentage of cost recovery for debris removal varies from 75% to 90% depending when it is done. • A recovery scoping meeting has been scheduled with FEMA for Friday, November 17,2018. F. Follow Up Items • Mr. Faircioth performed an inspection with Mr. Cook. A full report and overview will be prepared. Overall, the lakes are in good condition. There are some issues with trees in the lake. FIFTH ORDER OF BUSINESS Old Business A. Bulkhead Wall Design discussion The following was discussed: • The bridge inspection will be conducted when the water level goes down during the dry season. • Mr. Day discussed potential failures at Island, 17 Green and 5T. He suggested waiting another year to see what other types of failures there are and deal with failures on an individual basis. • At the last meeting, it was determined the cost was 2.64 times the original level estimated. • Mr. Day demonstrated plan to rebuild the block wall. Greens would cost roughly $60,000 a piece, irrigation repairs somewhere within$25,000 per hole,reconstruction of fairways about $30,000 per hole, reconstruction of T-Boxes about $20,000 per hole,repair of concrete crack pass about $11,000 per hole. Repairs of the golf course 3 1611A1 ' November 13,2017 Cedar Hammock CDD are roughly $292,000, lost revenues to the club are roughly $836,000, minimum expense will be$1,274,000 for two holes(16 and 17). • Mr. Read introduced Mr.Brooke Lawrence and addressed the Board. • Mr. Read discussed possibly delaying repairs for another year. Clubhouse refurbishment will be done in 20.19. Food and Beverage will be shut down during renovations. The Board anticipates starting around June 1" and going through July 15th • The Length of repayment for this sort of project is about 15 years.Bulkheads will cost roughly$45 per square foot. Mr. Day MOVED to hire another engineer to look at the wood wall in order to clarify the cost of$45 per square foot versus $186 per square foot. There being no second, the motion failed. • Further discussion ensued and there was consensus postpone the bulkhead project until 2019. On MOTION by Mr. Day seconded by Mr. Cook with Mr. Day,Mr. Cook and Mr. McClellan voting aye and Mr. Minamyer and Mr. Greeley voting nay, the opinion of another engineer as to the two types of walls, the methods of construction, cost estimates and timeframes will be obtained. EIGHTH ORDER OF BUSINESS Attorney's Report There being no report,the next item followed. NINTH ORDER.OF BUSINESS Engineer's Report There being no report,the next item followed. TENTH ORDER OF BUSINESS Communication to Master Board • The question was asked about damage to Bridge 18 as well as the status of the rest of the bridges and whether they will be upgraded or re-done. • Mr. Day explained it was discussed in the last meeting and the potential to look at SFWMD for a Letter of Modification to fill in between the T-Box for 5 and the rest of the course. He suggested the possibility of eliminating that bridge all together. 4 1 6 I 1 A 1 November 13,2017 Cedar Hammock CDD • The Board requested Tom Read work with the Master Association Board to see if they would desire to have a representative work with the CDD regarding the Bulkhead Project. Staff will meet with Tom Read to obtain further information as necessary for the documentation as required by FEMA. ELEVENTH ORDER OF BUSINESS Supervisor Requests The Board discussed the presentation of proposals and to include someone from the Master Board to sit in the next meeting. The scope of the project will also be discussed. TWELVTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Day seconded by Mr. McClellan, with all in favor,the meeting was adjourned at 5:35 p.m. AkAlmi,„.4 retary/A sistant Secretary Tom Cook, Chairman 5 1611A2 Heritage Bay Community Development District Board of Supervisors o Edwin Hubbard,Chairman o Bob Koncar,District Manager u John May,Vice Chairman o Justin Faircloth,District Manager o Dennis Gagne,Assistant Secretary o Gregory Urbancic,District Counsel o F.Jack Arcurie,Assistant Secretary o Jeffrey Satfield,District Engineer o Philip J.Magnarella,Assistant Secretary Regular Meeting Agenda December 7,2017—9:00 a.m. Audit Committee Meeting 1. Roll Call 2. Ranking of Audit Firm Proposals 3. Adjournment Board Meeting 1. Roll Call 2. Approval of Agenda 3. Public Comments on Agenda Items 4. Engineer's Report A. CPH Lake 30A/30B Erosion Restoration Project i.Quality Enterprises Contract Update B. Hurricane Damage Erosion Restoration Project i.Bid Notification and Pre-bid Meeting Update ii.Bridge Retaining Wall Damage Inspection Update iii. FEMA Update C. Update on the Engineer's Report Necessary for Loan D. Stormwater Management Rules and Policies Update E. Lake 20 North Bank Berm Update 5. Attorney's Report A. Loan Update i.Recommendation by PRAG B. Lake 30A/30B Boating Regulations Update C. Stantec Document Update D. Lennar Property Conveyance Update 6. Old Business 7. New Business A. Auditor Selection i.Discussion of Audit Ranking Recommendations ii.Authorization to Enter into a Three Year Contract with.the Selected Audit Firm B. 2018 Summer Lake Bank Project Discussion 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 1611A2 December 7,2017 Agenda Heritage Bay CDD 8. Manager's Report A. Approval of the Minutes of the October 18, 2017 Continued Meeting and November 2,2017 Regular Meeting B. Acceptance of Financials C. Field Manager's Report D. Lake&Wetland Management Monthly Inspection Report i. Lake 1 North Bank Discussion E. Follow Up Items 9. Supervisors'Reports,Requests,and Comments 10. Chairman's Comment 11. Audience Comments 12. Adjournment The next meeting is scheduled for January 4, 2018 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 1 6 I 1 A 2 NapLcsJaiLu rttti NaptesNews.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 sags 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.# HERITAGE BAY COMMUNITY 1819083 Notice of Regular Me Pub Dates November 29,2017 dabt ofWa4 (Sign ture of affiant) _r•••011..111.41•416.111JAINAIrabillaiat NAAOLEKANGAS I ' ..� NotaryPutik-State offladda Sworn to and subscribed before me • Commiu'onrcctnoai I .")? // MyComm IWeffil2,202l This November 29,2017 (Signature of affiant) 1 6 1 1 A 2 NAPLESNEWSCOM 1 WEDNESDAY NOVEMBER 29,2017 1 230 +' � Wit ' « > r� n e 1 i MARIPOSA TOWNN CENTRAL K LINCOLN TO 510 117K mi Naples,Florida 34110,intend:. 1 /BR/7 1/1 b Ih 2 g 'v c;: M to W d0 ca yy gepp d• t W ler the Id me 0th SUSAN 00 OOWfLt 2400 oft. NOSL/OnNG ti ted,fd495(401)7.SIlo 3 tfre WllArt o1 -nam of o SUSANNOaN4ao ,ere-�9 e 97 20D .(239)572.1334 , OODIIEJOURNEY 2017.SINar of the Nw(da Departm0rt 0f 0/A. l Rey tativs .163-4444M), � f.., ,,-u- �� All pp gra] d.20K m1 State Tallahassee,Florida. /°A.EPIC ANDERSON,p.A 5445.110100 memle 'L a> J 5150/000.239-195-374e. Dated at Na 109, Florida, 35zig Avenue South, $a� 5!1 200 Nayles,Fl Mlll •� FORMULA P W+ R6 Nat GHAIR&WIGS Naples,FlI 34101 (888)477-5632 APRIN[900!GINS Nova be 292017 Na 1836085 N bar 29 December 6 1100 GULF SNORE BLVD II. 'OS 10-GUAR KRS Convertible 017 N 1838770 y DISCOVER 2/2 tl0.A Noble N w. Triple bl k,fo me snow Car a'-c>+i•x PLES'COMMUNITY E2 30D m0 ennueh 2018 OUTBOARD MODELS ay" or Semen 2011.(3 momin 310,330,CBR,350&430 turner.( C°ndxk xea0 '. a J,0,I�W ` OF THE YEAR! S3,500 me.)Pool Bkgrel CI( 522.00.l owner.only 70K mi 816 CYPRESS Seed.de 239 919.4230 SEE&A YY S BOAT SHOW 522.000.(239)765.0602. Sen up to 660,M0 ea p FT MYEPS BOAT SNOW '06 NASEN(TI GRANS00RT IN THE CIRCUIT COURT FOR 3r[WARD3NV OIETRIGT 19pn1 Raaey N0mn1 NOV.16-19 SWOER CONY.77N mi.sliver COLLIER COUNTY, The Board of Suyetvlsors f l ted juRmiNeple C' ;rils(la�urnis i4x 'r ..IormmWodLLaoutn.c4m ,,32,900(239)-269.7713 FLORIDA PRORATE DIVISION the Mg CyaIS Sttd oh troll Downtown Neplea. p area attractions,and gulf epee SMOKE 2/7,peOCN, u 409 ii,9uii:7 Yf 109 ,�xc0i ntl.49K ml white/tartlC p RE:ESTATE Of 00I0Distr Its 12>1O meict etings tor FISCCI Beaches NO COO Fees. Sari pool. Ind 11000, t.warrant fel Mar 2020 FII•No.17.209 CP Year 2017-2018 on the first IEIrs Only,NO'eta/ CAPTAIN'S LICENSE 012,500.(239)304-8210. WeeneStlaY of the month Models ade'] ...kin?./01510 adnnuel Dec.un 67713523187 1990POISCNE 911 Comm - eSHARtEg00NALDHAFNER IOcMgd atmXIn 550i Goodiette 5 I(y(339M042402 MINTER 335All5IIAT- 'Int aline!mi.Red eXt/black Deceased. MInt0U5A.Com Chem' Int.ESE,000(305)778!1035 Road N.Suite IDOo.Naples, bind Design,'70 Hunter 33. --..- - NOTICE TO CREDITORS Florida. unless therwlse lyXlOy Villas,CwcnE Ezaellent s Illrrp perfor- 1996 PORSCN[99]CK Tile a0minislralon ocketed.as follows: Sin91e-FamW Homes +�tiViArlI'"Cinr mance, n° damage, now 14K mile;Arena Red. of the tate°f CHARLES from life mid 13005 mainsail, halyards, mein 5149,900. (239)369.7711 DONALD t AFF R,deceased, December 6,2617 tooter 11 Mid MILANO ON LIVINGSTON sheet,traveler,boom vans. 9984500ffMARTIN DST whose date of death was A April March 7,1031 1580 mat.361 2.936 tl gas ever 1151:00 Invested I 0 id 0239325 r car 23,20171 File Number 17-20090 June 6.'2011 III N pets/smoke.) 03Amenities. ten] restoration and 3K IM.549.900(2702694713. CP,a pending In the Circuit September S,2018 A 1 s 001500 s. tr p Y moat 19K......70c,NE 997024 Court }or COite.Saint Y. The meetings diesel 0ngglna R 0y to^"'I. Florma .„CoIIe D.151on gs a pen '�' " y " 317,500.(1]9)62]8632 3K mile; ite,imM51rIIMt the a00res5 of Whith ate to the public MAOICT6T- --- Car 03915039)M9471I 1amNml Troll East,Suite a conductedIn aacof orate MARCO ISLAND 2MiBA NEAR IMRCD I9EAND GALVANRED TRAILER IK3N19.126EN1100,W'e-- 102,Naples FL 34112.5324,The with the penile of Florida Dreaming of the Island life- Ay^g.Jnn.•May,Oma min.7 17-19•Newer axle,!mallet Needs maintained, miles,Wen names and addresses of the law ion provisions special SI�e7sI Don't Mies Utility 9710 for 3 mo.(239)2982911 tnmer,as)a tune I nII $taint ined,09--2820 Gnat! personal relresentatlye and 269 place The meetirugs may p the personal' 01019 11010, be continued t°a dale Ilene, 3 bedrooms,1 full baths, 3/3 CONDO BHddgaeweber Ba, but needs repairs 1160.abn 1003 BENTLEY ARNACE9 alto"'-'are setarth below. and place t°bed meting on Marco Island properly In Due to cancellation,avail. Call or Tart(239)-825.3000 MPRiner Edition.310 M. all CrOf ars of the copyhe of the stthbs forh e sons N under air::'.t5pac(061 floor wit Feb.Mar.918.1 mo.Incl. 139,90C(139)169-7713. decedent dial ds OrerA¢mdnd5 Qelmtl FlShM d 8 Associates,obtained plan Includes an open bitch- _Will.Call(9z0)918a30] THE MARINA AT 1nu 0 mSlERATles,white.d black against Copy 01 thiestate o notice on Inc.,12051 Corporate Blvd., .custom pantry,bunt in A]BR 2AA POOL NOME 63100,ver tenditak W1'18'213114 rlando 21°3258 31817, Ph: library.pill bedrooms(over Neo Coconut Point 6 Beech. FACTORY BAY y pp quina e°be Settee muei shed lane!overlooks private Nice area.Small pets.OKI 540500.(T 0109.8466 file their claims With this (<O7) 1824256 ("District backyard,ideal SW exposure 'wwihmmodminemanmm Marco Island HYUNON SONATA 2006 court WITHIN THE LATER DF 0(,,110,") alts a addition°f pool' A VERONAWAIK 2BR 18G ftp wen am:°�nmpdare LOOK mi.Runs a Woks meat. 3 MONTHS AFTER THE TIME Graaf vepatan home or year Cain!3 home:Lanai, 47'LOA 19'^,ori ,,4100/06^.(1167 799,980OF THE FIRST PUBLICATION There mayor!occas ns when 000010.OFFERED 019550,000. Dee Water Marine --- OF THE:NOTICE OR 30 DAYS on ,re 5u ipso, ra Ceu me for a showing today! 2905.Me IM,Te6, .arrcNO € -MA AMANTI 2994 AFTER THE DATE OF SERVICE or staff will participate yy 2015.93750 Diret Access tO GVIL.. by Paula Miranda Wat iron] Per me65- 4o No S/K original(76538 49,30. CEA COPY OF THIS NOTICE ON tekphonPursuant t° cets/smokin0•(9/4)76}6248 tee loe Issue, tires, (]65X01 9030. hDiprovisions Of the Americans Realty Group(279)2 3 5690 Concrete ifea11n0 Docks; THEM. IndISINIE•LANE WEW112, Water/Ekomlt;Mode"' EAM949 0 . MVRCIorA00 All other and oer with Disabilities Act, any I �'I' Iove''1stPo near Gub Ouse CIu0Mu5e:Pump out. LP-949 2009.Collector of the tleceaent creditors other Berson a INnB pecinl Ot� "'w a•^.- " p^M, atu22{f40g0.m^.3 Red edf prAck SM 293 r I m11e9 f3499M. persons iaYingg gt,N7, Or ^tvt�b CeeusO°F^dbabl11i5 IORSAL[BYOWN[R mo.minlmum.014)778-3691 006 R791269]111 demanp0aAalnst tleCltlln(Y IIpp ((yy Cal)Pair(2391253 4755 - •,-> } MONTeState must Ela their entitle °r 1407)302 329 r It 1 ahoultl 900H Henderson Creek Village MARCO ISL-SAND DOIIAR Wim this t0un WITHIN 3 4071 82 0(atrlt least Neepplel FL$14114 Chetming IBR, .0(01A }y$ SF` .aoo MONTHS TF PEP LICE DOTE OF t(4071 3823256'o lent 48 SECONDO-• 5NHOUS. tewnh0uae,new eebln¢t; tp rA^'y 'sl,?""^ 2Mo HONDA Klta(ml Ex. THE FIRST PUBLICATION OF epyee are hearing meeting. CONGO.TOWNHOUSE.. ran to c0untertopp55: 55 14fIM8TA 71'71 NO SLIDES Model 600V'% 32K IF THIS NOTICE. please gvrontct 1st Floor, appliances.new A/C,hath A/C 0 tires,all towing d 01800(267)3373371 ALL CLAIMS NOT Impaired, he Flordiba PeSO0(cat 55 COMPLETELY FUWNISHEO, vanities.Incledlnp WIFl and ppip I• Gots. condition) g n FILED WITHIN THE TIME dialing 7-1-1• 1.800956• HeiNersn Creek We(BrWay 1])new TVs.Awa abs.leg SOO,In BOIIIOO )516 0785 SECTION SET FORTH IN 771 (TTY)/1 800-955.8770 A0101 007GUN, eek. es aura Welk to dsplshops. "H095 ^'•'` SECTION 739602 OF THE theiCist tw ail e.OOnte0ti tI goat 54,0000,Sun Deck,6 restaurants d shops. 2823 51 SNY MONTANA STf1 CHRYSLER TOWN, COUNTRY FLORIDA PROBATE CODE WILL the 015trkt Office. Flsbi00,G°mmuMt 100E Perbo per NA er9542K WNigg 33111110,lLIM1 1010.200N 391 4'07:6"0". ell, BE FOREK TWITHS I&er0ans'2 FMI Baths Eel Lor b011.(508)272 9826 1.SBams• 3 SIIOes fully jJK(°bo.0]9)465 3i46w NON100 SET Each IS Mtrlkg LINory/pinIng - Q I ed•(7)ilat wean THE TIME ANY CLAIM SST FORTH 00 CI who tletl400 t° Ora;Lars!I al 2 Park• NA►lO 20R, 2 PARE TVrWmOa ndryeFi eplace! ISODOE GRANO Van with ABOyE ANY R FILED appeal any aCtlOn IakM a4 IngOSnpares.Great ejmort•7 Beautiful 1l 2BR, 2BR dg MackAwning:and Fireplace! UP l weWheelchairDAA Van De TWO(2 YEARS OR MORE these meetlnys Is advisee 9 Hoek TO WOIm,ro Av 1.J4#,.0. 968-1 p34) Black/Tan'Grey/ apwn d0 Weretl fir Comp 6 tie AFTER THE DECEDENT'S DATE tnetpNson WIII need ar¢COm SupOy Store. 72867]4er 77/9681233 S4t,50q.Mst motto Naples downs.039)4928251 OF DEATH Ig BAPRED. of or accordingly.the :gnat D(re78on&COI1Nr8Wtl: - - Call Ta m:(502)5927611 tv The date of first aeCoreingty.ihp cersan may 961Tw HepdersOn Creekbe WALK TO BEACH CONDO Y=' ppublication of this notice is: t Ito Sure th to verbatim lfl 0&Plomre9, Furnl9sned 2BR 28A 2 tl Flow WAXfED ALL YOTOR XONFS 1 ,'�"-tt November 29,2thi e .of Me w90 to nets! CMI(630)>917.1126 ennIs,1018 ,12 777- AND CAMPERS.)) .153Co 1009 CADILLAC ELDORADO made.Including the testimony 0MKI UHDQ91MllComm Te n s 54 000 039)7779312 Cash Paid. (954)1 9 7530. Great shape!Always garaged, A.ERIC ANDERSON end nndv eldeneto be based.which iCh 4uch ¢��yJ�a y .+ 0 79K actual mils II main- Attorney 1w personal F -'^\ rR L Norr.. CLOS] ,' t In ed Memlll ed,56,150. RepresentellVe Hank Fbhkatl 'T^'^\ ' l' CLUB CAR PRECEDENT Black (730)93)-7540. A,ERIC Bar NV.W22B65 District Manager aa�/i A ERIC ANDERSON.P.A. 007 No.0732260 OEpKSHIgE U6KE VIEW Beau. BIG 0CANOE,110p10 C1 d bite.to d tl Treviso AUCTION" 350 Filth Avenue South, November 29,3 [1p1112)/)2 1 tOli high celing Nowa xonti 0snor te.rn nay 94950. (239)9863455. 480 Casein Carl, - Suite 100 vr"----77-77HMO5205900(239)343 0512 re 3acres a the 2.1.1 .wa i jm '' E2°UtaACuaMmsNaple;,71Y1741@C)Bag Canoe mountain resort 'wn�.N � DeclatAitione H a G'. 0. Telephone:(239)262-1418 Real E5�8t x ,,„" hour north of Atlanta, 2046 ROAD KING HARLEY CO teem crud , Fac9imlle.(23972611141 7177,- �, 9 Hot tubin deck and glorious DAVIDSON GK original I 1 D teem,crud. TRBIB'e DD place ilk@-10YB Mews.Eno'goN,tennis, 2 seta I'addlebase F i k Cars. Luring MARTHA HAFNER BOATERS AND KAYAKS biking,waterfalls.Explore fiberglass E leather.Many C ink Cama Personal A.E CpApRDERS I loaalfieds WELCOME &shop nearby mountain I 6 chrome. Midnight leh8 LeesRe s W11) 350 A.FAIL ANDERSON,P.A. .17t- ComMer(ng reasonable offers towns.For photos,rates 8i $10,500.(305)7711 10)5. RBeeshtar le IM - Sidle 20 Avenue South. -- on 2000 so ft updated end d availability ti Regbferl oop Sidle unit condo with marble 0/95104 VRBO or"' C P "'len.s proup.OorN Naples.er pg.34102 Committee Melva' try and oaing ceilings. 006)51912]3 � �" 814 g9Yi758 November 29,OeMmber 6. And Audit Meelinp Olt Ily !F I OWN YOUR COVERFO RV PubNe Wlkane 7017 No.1831792 HerItam MY p e d boat d Cka;!king y A/ " COmmuN0 .,Moment 9399900 221]0 Anch ge '''.2';''''''';''''''''''' OR SCAT PARKIMII EPACEI GLAD YDOELl l9]!R 0-.100• IN THE CIRCUIT COURT FOR Olsrdef 1 340041230124021W w IK hVrerY;Tre 465 m IRp I I A 5N•1 0 8 COLLIER COUNTY COM MERftirriACER[NTAL Germain ICE21tiesof 665 a.. 0125,0 23006012]26 iLOP10A pA09ATE D1VV510N meeting The oard of v/S v�p y3 IK PI 41 d 106th Ave N. Germain properties of Na01es r IN RE:ESTATE OF Supervisors f fhthe Heritage I ;II,P.^X y¢<,s' pp.haGnr Am's 2 units, STORAGES MOTORHOMES V � 'c'$'cp¢ 7506890 sq.lt.12311.916-1680 RVs. OoeL to COveree Bay Community Development 11 bk (279)6130447 AA TOP DOLLAR MIDI Ier File No.172362-0P District is scheduled to be held j COYMEROOL/OfF1Cl 0�; Cafsks Ger,MYfcN Gn Thursday December],2017 at f f. 900 MER I SB66 � 7, Asper"Gre.03N121-s00 VIRGINIA A.MCINTIRE BEES 9.00 a.m.In the Her taatre Bay AU (2]9)2624121 rER ABSOIU0ELYAII UMV-s DB NOTICE Clubhouse, 10154 Her011-Bea NAPLES'BEST 65+ nda •a" SeVeOal Used Pga X Madel AEE4VICK UN 17920.6140 NOTICE TO CREDITORS proposals6011 dvM9 this mel noelp the L s.Mop 10 Bern.Comm 1 7 • ' NULIDI 0 9 10 11111SALES Top 5. a01ii, c�h Toa v Call of the tate ad of 010015IA A, Ohm stlll iwt the Ilaca'`when neP10Nalldya0hthar50L406 A/ LOCKERS• 3k1'up to 19710 South US41 ft Myin s receivedyear 0399)724-WN eheece alae sweat re le (2391590.Ob64 941-8093660 or 94190°3421 MCINTIRE BILES,deceased, ended Septmonm 30,2 Naples'(239)643-0447 hose date of death was June as previously advertised In NAPLES BEACH MOBILE E37K - - STEARNS MOTORS 17 2017,File Number 174761- 15g0rdente witFlorida law, Lot rent 9320/mu.Heated AIRCONDMIONDSELF m..1. 'c` MOST TINSTW CP.I9 end'n In the ClrCUlt The meeting Is open t^the V4ohWash/Dry(4701s16433 Private Industrial Space. 415'.., • SUTER SN 505010, Court pfor C0000r County, rubric and WIII bep0Onducthe For specials:(239)254-1971 All Vehicles wanted marina, Probate DIV',sloe g0 accordance wlih the T D KS OF P4 PEES 7'1.,1,741,":","' Rod°ram 039)7744360 the address of which H 331E provisions of Florida Lew for Naples'005155+ - Tamlam Trail East Suite Nl02, Community Development M I duredH m Comm. ))g ,r. d - ; WE owl CARS TWCBs,.syls Naq¢5, FL 3411'0.5324.The Districts.The meeting may be Beautiful new model homes '.77-.:03. o .._ .. :hi Anyth ag from:1,000 Ames and'ddres9e3 of the Contleued t°a dak,t me,and I Om love 310051 . CHEVROLET CORVETTE 1 th $100,000•Pleas N p none]representatives and place to be sper3'Ietl an the 4Iosso rrltlm- 7- SIIYer nl.,chrome engine. 5 (2397595 4021 600 personal r 0forth telow, Cord at the meet rk.A cony r.180 ppoen,lakes. ',eve Showroom Condi In NaDie9. Niven'are set Rath below. of the agenda for this meeting Sl68areloOl WllGlm Rtl., !A'T"`'d') •_:" call(440554-521& a All creditors of the may be Obtained from SEVERN X0p1 FL3a164 oft:!''' - - der.Mant anA Other persOrls TRENT SERVICES 710 NTOO, 0<aR egg 822.1660 AAA BEAUTIFUL SUITES - a olds ]alms r -emends 00001 9ity Drive.SUR^701, Www aRuake IM•IM.COm FROM 5296 With conference f"' agg instdepytlof this 0110 on COreISDrinppe,Fbrlda,730]I. 004MW5 LAND LEASED COMM .11123964]1600 wh0,n Copyel served Celf TNf,v Sln®®1S6 double vexes yt¢'s�� "'�` " required to be served mutt ccasions when one or more wl0e range ofprlcet `> .`1'.'. porsebe912-f11 Walled 1 w-...,.I-: 4V61',•' court WITHINIT ]aims silt tOF ho telephone. eleph n will above Call Debbie 0]»-825-0152 .,t !. 3r NOTICE OF INilNTTO rt THE LATER TOE I0 Lok 10000 will the sen e or visit www.wnfe011.[Om yyonlvatelw3.211.r REGISTER 8 001010 0 6 NAME OF TIlE R AFTER THE TIME speaker will bepnseone We Lowe ger WSlamenl 3961 RA010 ROAD NAPLES Any condition 7]9dOF]If° NOTICE 00ACTION OF RIS flRST PUBLICATION �peakertelephonesolhet any Med cal elf Ice 1151 sq IL w/ WANTED British Cask Sports Of THIS NOTICE OP 3D DAYS interested person can attend 0 44 d fl ors of how 2 G T ph MO A Iln ryuH[e Under FlcIIUOUs Name AFTER THE DATE Of SERVICE the eetlnp t the above P fel gspate5(239j4g4.0 H ai Y J y S S 6 ', Law Pursuant t0 SecllOn OF A°owe,THIS NOTICE ON localbn andbe Cully l^armed BOKEEIIA 300 SBA slut Name, CII el 239)127 0319 865.09, Florida Statutes THEM, f the dl50e,luvs takirp qI ,r1f NOTICE IS HEREBY GIVEN All that creditors •ace ellher in person ar by 1750 q it 9 6 Ill• r.:'.',..:..'';:' � `^ ....'l.:6)1 E!ri Mat the ndLC 1 d. TEG of the decedent and ether elepimnecynnu3lWNon. II"Irnswoksh p 0)05K 2192/9149/ {„•,t 1995 CHRYSLER LE BARON AMBERTONa LLC de slrMO t° Persons h1 tIle ai oo ArleetIngn requlrlso •SO' a' '6 engage M business udder the eCtsta must}Ile their i.akn5 4¢these meetings because Convertible. Green W/tan fictitious name of AMBERTON 9 because g J �,.,=? v top!75K actual miles great LUXURY TOWTIHOMES located with this court WITHIN 3- e meat sery or contact Shepel52200(239)791-7143. t 8067 DREAM CATCHER CIR, MONTHS AFTER THE DAIS OF pelrmant Manage confect A TOTAL Oa 7.2500091 1'rF+.-.2 � _-7997 CAMAY LE Tan In the County Of Collier,In THE FIRST PUBLICATION OF me D11100 Mans.yer'S Office0000 (3)parcels high and dry,. 1630 miles,recent tires, Napleys,Florida 34119.Wends MI5800106. OT pal IeaSt torty-e¢lior to the p¢yhlg(10you urs o/Everglades 5d ve.9f 5000.and W HDcl V4 ESOMEWATCH N b ished200APLM t2 break(9 01 502-1battery 2716a0•o� the 008.100,di"ofaCorporatioons ith PERIODS i SERALL C FORTHTLAIMS NAIN please conta ct t hernFlo da 00 Owner.(305)01.1035 owe.red/Reply le Rase YEtekeli:BENOI H- °I the Florida Department of SECTION 733.702 OF THF Delay SerViCr!by tllalap 1-i• PO Bee 155.1121 Tandem]Td. SON foal mil TaW State TOIaIM 07' ,arid^ SECTION 733.RRED. WIII 1.w t fl I't?-3771(TTY)/ . .� �,. .,; North Naples.FL 34110 Gond dita IS0.95LL ogled t Naples, f'or10n, BE FOREVER BARRED. 1800-955.8770 (Nolte) la O - (2 3 91621 4 87 searcher 20 2017. NOTWITHSTANDING id a contacting the District L UDA LICENSEAMBEATI3N LUXURY 1pFLETHE TIME PERIOD SET FORTH aid Off Ice. ,"^ Co•ier Co W.Gre^t terms ,. r_-,,u,/,,__r.4N vemba211DTho51(05348 ABOVE, ANY CLAIM FILED Each parson I _ avala lsINOIknClean) EK7atC TWO 47 YIECE OR MORE ho dncl0as to p y Really Masters 9512M-8712 (ggg)1S140:17 .r0`, -'NOTICE BF INTENT To OFT ERATTH IS BARRED. GATE with respect oto arye matter 1 791.""= WKCXRYSIE0 oERRINO REGISTER FICTITIOUS NAYS The date°f lirat pMll°alae considered at the meeting Is 3/3 POOL HOME CONVERT 93K miles,ex vend NOTICED/ACTION l this notice Is:November advised that person Wel need MOORINGS COUNT.'CLUB red/black,clean tan Int.ail ]9.7017. a c dol the pr°teedtnga 690 Harbour Drive ppWer 56700.4239)298-1118 Notice Under Fictitious and nd Ihat accordingly, the 38R 3BA Pool H Law Ours 10, t Home seer 701E CAplLAC Sir110x11 l o Setflon A.ERICANDERSON 117:ma' ud to p Altache4110m0,OHtice. Iwo•Loaded•WarrAntyy N°"e Sla4150 Statutes 0'1'701'4'4's:322865 epovoy farPasoeai vebatlm reeotE de. LoealCd on Moa n9s CC r 0660liar Fm,10,500 mlleR; NOTICE IS elol re GIVEN 110190 '4 vet the pp a e1 IIf is meds• with Primate Beach Access. ridramCIB( q .7 $27,500.FunTODrlveLLC.COm tAal the dealgned,ROVE 0.ERIC Oar No.0]22865 'n lurdlne the tathloh and Annual Rent 51000 too. " - - Cell or Text(239)319-7618 I•'a LONS b desiring to A.EPIC ANOMSON,PA, evidence which such per g In business der 250 Fifth Avenue South, appeal Is to ye based. (239)601'0" ACCREDITED INVESTORS ]631 N01 0000100,oo A One the fictitious name of HAIR Suite 200 0b 3M,MA,2 Car Garagee, ONLY.102296 Return owner,Excellent condition• 6 WIGS located t 01980 Naples,Plorlda>a102 Robert Komar Nicey10500hed-030OPma. orgy Distribution AND Rau0nel IMalned 34,000 Tandem!Troll N.Suite 18-19, Tele ytwee:((391)202-7144 District Manager Naples Park 239 777.9426 MulfY(239)273tom "'Bos;6,100.(239)7315770. In the County of Collier,in Fac n rile:019)202.7144 November19,2017 NO.Ig19K) j002 Agenda Page 4 Audit Committee Meeting N ict p r CO0 � ' O O00 tto O 00 O 000 O N ® C fh fy 100 L°47'.. O Oh Om a CO 00 0 m .0,. 0 Maj I f f M oao,� ,- MM Li a) .1111 a vl va e» f»fi o) m �mrn fa1 m f�a)o) m nmrn> d a > o »> o >-} o >->--> o 'm0 LL (J. F LL.LL LL H LL LL LL H LL LL LL H C a) a) d rnvc 0.r w. 3 �LLa LL cold `5) 8 »-. � c�co • 0) CrC (NI E a -C as ° ° m o� ° N._ mU maU mac• m o ° oo'�m.E ,,-- -s(c) •C a� c o O0-0 m ' o o ea. Y •".8 '.cul co i-.., 0 :.:rnm—a ° m o E m 4 E m h N c m wi co OS C w. m F-.L-(n 00)C-0 0 c 2`m o m .0 ° 0.Lica - ° E v_ rn .2. m 4. m2 !v m � EO, . E0' m� U� 9L �=Cac O fA. : m H a H ILL c p),� '� C m •`> E `° c0i y 0 • c U G o17m O c A cc c_a."' c (6 cm a) m o o�' p �a0 �� 0 «. Hca .. of0cm o20,c maw ;.' a)'c a) 0.N cu C w m Cl m N ° m N 6 m W co N a y V .,_ N:. m O O `Q. m 0 d V a V U Q. o xax c m L. 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J E O N rj-jE co O ^ I— o, (r) cu 0 E rn Q m o^ 8U C) Z� 1 6 I 1 A 2 Agenda Page 7 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT PROPOSAL FOR AUDIT SERVICES PROPOSED BY: Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL 600 Citrus Avenue, Suite 200 (772)461-6120 Fort Pierce, Florida 34950 CONTACT PERSON: J. W. Gaines, CPA, Director DATE OF PROPOSAL: November 13, 2017 16 1a2 Agenda Page 8 1611A2 Agenda Page 9 TABLE OF CONTENTS DESCRIPTION OF SECTION PAGE A. Letter of Transmittal 1-2 B. Profile of the Proposer Description and History of Audit Firm 3 Professional Staff Resources 4-5 Ability to Furnish the Required Services 5 Arbitrage Rebate Services 6 C. Governmental Auditing Experience 7-14 D. Fee Schedule 15 E. Scope of Work to be Performed 15 F. Resumes 16-30 G. Peer Review Letter 31 H. Additional Documents Required Notice of Request for Proposal 32 Instructions to Proposers 33-34 Evaluation Criteria Sheet 35 1 6 I 1 A 2 Agenda Page 10 rrc Berger, Toombs, Elam, - Gaines & Frank Certified Public Accountants PL 600 Citrus Avenue Suite 200 Fort Pierce,Florida 34950 772/461-6120//461-1155 FAX: 772/468-9278 November 13, 2017 Alan Baldwin Severn Trent Management Services 210 N University Drive, Suite 702 Coral Springs, FL 33071 Dear Mr. Baldwin: Thank you very much for the opportunity to present our professional credentials to provide audit services for Heritage Bay Community Development District, Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm has the necessary qualifications and experience to serve as the independent auditors for Heritage Bay Community Development District. We will provide you with top quality, responsive service. Experience Berger, Toombs, Elam, Gaines& Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida. We have been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications 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 the standards for financial and compliance audits. We will conduct the audit in accordance with auditing standards generally accepted in the United States of America; 'Government Auditing Standards" issued by the Comptroller General of the United States; the provisions of the Single Audit Act, Subpart F of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry. Fort Pierce/Stuart - 1 - Member AICPA Member AICPA Division For CPA Firms Member FICPA Private Companies Practice Section 1 6 I 1 A 2 Agenda Page 11 "-ref Toombs, Elam, -e} Gaines& Frank Heritage Bay Community Development District November 13, 2017 Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program software of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies. To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted. You need a firm that will provide an efficient, cost-effective, high-quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. J. W. Gaines is the person authorized to make representations for the firm. Thank you again for the opportunity to submit this proposal to Heritage Bay Community Development District. Very truly yours, 2Mtja"lblanklA Berger, oo sm, Gaines&Frank Certified Public Accountants PL Fort Pierce, Florida -2- 1611A2 Agenda Page 12 PROFILE OF THE PROPOSER Description and History of Audit Firm Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants, The firm was formed from the merger of Edwards, Berger, Harris& Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 69 years is directly attributable to the firm's unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients. We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm's auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements. We are also a member of the Government Audit Quality Center ("the Center") of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits. We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire 69 year history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and currently, we are the independent auditors for St. Lucie County since 2002, and for 34 of the 38 years that the county has been audited by CPA firms. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 75 Community Development Districts throughout Florida. Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm's commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review. We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen. - 3- 16 11A2 Agenda Page 13 Professional Staff Resources Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of 28 professional and administrative staff (including 12 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm's offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows: Total Partners/Directors (CPA's) 5 Principals (CPA) 1 Managers (CPA) 1 Senior/Supervisor Accountants (1 CPA) 3 Staff Accountants 7 Computer Specialist 1 Paraprofessional 6 Administrative 4 Total—all personnel 28 Following is a brief description of each employee classification: Staff Accountant — Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents, account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a master's degree in accounting or equivalent. Senior Accountant — A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary. Managers — A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor-in-charge. The manager should be able to draft audit reports from start to finish and to supervise the audit team, if necessary. Principal —A principal is a partner/director in training. He has been a manager for several years and possesses the technical skills to act as the auditor—in-charge. A principal has no financial interest in the firm. Partner/Director — The director has extensive governmental auditing experience and acts as the auditor-in-charge. Directors have a financial interest in the firm. -4- 1611A2 Agenda Page 14 Professional Staff Resources (Continued) Independence — Independence of the public accounting firm, with respect to the audit client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to insure that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of Heritage Bay Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards: AuSection 220— Statements on Auditing Standards issued by the American Institute of Certified Public Accountants; ET Sections 101 and 102 — Code of Professional Conduct of the American Institute of Certified Public Accountants; Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and, Government Auditing Standards, issued by the Comptroller General of the United States. On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm's clients. Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, the utmost care must be exercised by independent auditors in the performance of their duties. Ability to Furnish the Required Services As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 69 years. We have provided audit services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also carry liability insurance. The majority of our audit documentation is stored electronically, both on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services. - 5- 1611A2 Agenda Page 15 ADDITIONAL SERVICES PROVIDED Arbitrage Rebate Services Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL also provides arbitrage rebate compliance and related services to governmental issuers. The Tax Reform Act of 1986 requires issuers of most tax-exempt obligations to pay (i.e., "rebate") to the United States government any arbitrage profits. Arbitrage profits are earnings on the investment of bond proceeds and certain other monies in excess of what would have been earned had such monies been invested at a yield equal to the yield on the bonds. Federal tax law requires that interim rebate calculations and payments are due at the end of every fifth bond year. Final payment is required upon redemption of the bonds. More frequent calculations may be deemed advisable by an issuer's auditor, trustee or bond counsel or to assure that accurate and current records are available. These more frequent requirements are usually contained in the Arbitrage or Rebate Certificate with respect to the bonds. Our firm performs a comprehensive rebate analysis and includes the following: • Verifying that the issue is subject to rebate; • Calculating the bond yield; • Identifying, and separately accounting for, all "Gross Proceeds" (as that term is defined in the Code) of the bond issue, including those requiring analysis due to "transferred proceeds" and/or"commingled funds" circumstances; • Determining what general and/or elective options are available to Gross proceeds of the issue; • Calculating the issue's excess investment earning (rebate liability), if any; • Delivering appropriate documentation to support all calculations; • Providing an executive summary identifying the methodology employed, major assumptions, conclusions, and any other recommendations for changes in recordkeeping and investment policies; • Assisting as necessary in the event of an Internal Revenue Service inquiry; and, • Consulting with issue staff, as necessary, regarding arbitrage related matters. • -6- 16 11A2 Agenda Page 16 GOVERNMENTAL AUDITING EXPERIENCE Berger, Toombs, Elam, Gaines 8 Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 69 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients. The current members of our firm have performed audits of over 750 community development districts, and over 1,500 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County. Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below: • Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act, Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements. Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations; • Performance of special compliance audits to ascertain compliance with the applicable local, state and federal laws and regulations; • Issuance of comfort letters and consent letters in conjunction with the issuance of tax- exempt debt obligations, including compiling financial data and interim period financial statement reviews; • Calculation of estimated and actual federal arbitrage rebates; • Assistance in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting; • Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements; • Providing human resource and employee benefit consulting; • Performance of automation feasibility studies and disaster recovery plans; • Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities); and • Assistance in litigation, including testimony in civil and criminal court. • Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has passed several exams to attain this Certification. Continuing Professional Education All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA's to have met certain CPE requirements prior to proposing on governmental audit engagements. -7 - 1 6 I 1 A 2 Agenda Page 17 GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED) The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training. Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today. Quality Control Program Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment. To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm's compliance with existing auditing standards on the applicable engagements. The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm: • Professional, economic, and administrative independence; • Assignment of professional personnel to engagements; • Consultation on technical matters; • Supervision of engagement personnel; • Hiring and employment of personnel; • Professional development; • Advancement; • Acceptance and continuation of clients; and, • Inspection and review system. We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients. The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice. -8- 16 11A, 2 Agenda Page 18 GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED) Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits. Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm's local governmental auditing engagements. As a result of these reviews, our firm obtained an unqualified opinion on our quality control program and work procedures. On page 31 is a copy of our most recent Peer Review report. It should be noted that we received an unqualified report. Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations. As our firm performs approximately seventy five audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports. Certificate of Achievement for Excellence in Financial Reporting (CAFR) We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively. We were also instrumental in the City of Stuart receiving the award, in our first year of performing their audit, for the year ended September 30, 1999. We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since. As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA — Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program's most recent results, future goals, and common reporting deficiencies. We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm's continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting. -9- 1b 11A2 Agenda Page 19 GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) References Capron Trail Community Development Gateway Community Development District District Jeff Walker, Special District Services Stephen Bloom, Severn Trent Management (561)630-4922 (954) 753-5841 The Reserve Community Development District Port of the Islands Community Development District Darrin Mossing, Governmental Management Cal Teague, Premier District Management Services LLC (407) 841-5524 (239) 690-7100 ext 101 In addition to the above, we have the following additional governmental audit experience: Community Development Districts Aberdeen Community Development Cedar Hammock Community District Development District Amelia Concourse Community Celebration Pointe Community Development District Development District Anthem Park Communnity Channing Park Community Development District Development District Arborwood Community Development Cheval West Community District Development District Bannon Lakes Community City Center Community Development Development District District Beacon Lakes Community Colonial Country Club Community Development District Development District Boggy Creek Community Creekside at Twin Creeks Community Development District Development District Candler Hills East Community Deer Run Community Development Development District District Capron Trail Community Development Diamond Hill Community District Development District - 10- 1 6 1 1 A 2 Agenda Page 20 GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Dovera Community Development Heritage Lake Park Community District Development District Durbin Crossing Community Heritage Palms Community Development District Development District Eagle Point Community Development Julington Creek Community District Development District Eastlake Oaks Community Lake Bernadette Community Development District Development District Easton Park Community Development Legends Bay Community District Development District Estancia @ Wiregrass Community Live Oak No 2 Community Development District Development District Forest Brooke Community Marshall Creek Community Development District Development District Golden Lakes Community Meadow View at Twin Lakes Community Development District Development District Gramercy Park Community Meadow Point III Community Development District Development District Greyhawk Landing Community Meadow Point IV Community Development District Development District Griffin Lakes Community Development Midtown Miami Community District Development District Habitat Community Development Mira Lago Community Development District District Harmony Community Development Myrtle Creek Community Development District District Heritage Harbor Community Narcoossee Community Development Development District District Heritage Isles Community New Port Tampa Bay Community Development District Development District - 11 - 16I1A2 Agenda Page 21 GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Overoaks Community Development Seminole Improvement District District Panther Trace 2 Community Solterra Resort Community Development District Development District Pine Island Community Development South Village Community District Development District Pine Ridge Community Development Southern Hills Plantation I Community District District Piney-Z Community Development Southern Hills Plantation III Community District Development District Remington Community Development St. John's Forest Community District Development District Renaissance Commons Community Stoneybrook West Community Development District Development District Reserve Community Development Tern Bay Community Development District District Reserve at Pradera Community Terracina Community Development Development District District Ridgewood Trails Community Twin Creeks North Community Development District Development District River Hall Community Development Valencia Acres Community District Development District River Place on the St. Lucie Community Villages of Bloomingdale Community Development District Development District Riverwood Community Development Westside Community Development District District Riverwood Estates Community Willow Creek Community Development Development District District Rolling Hills Community Development Winston Trails Community District Development District Sampson Creek Community Development District - 12- 1611A2 Agenda Page 22 GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Other Governmental Organizations City of Westlake Office of the Medical Examiner, District 19 Coquina Water Control District Rupert J. Smith Law Library Florida Inland Navigation District of St. Lucie County Fort Pierce Farms Water Control St. Lucie Education Foundation District Town of Ocean Breeze Park Indian River Regional Crime Laboratory, District 19, Florida Troup Indiantown Water Control District Jobs and Education Partnership Current or Recent Single Audits, St. Lucie County, Florida Early Learning Coalition, Inc. Treasure Coast Food Bank, Inc. Members of our audit team have acquired extensive experience from performing or participating in over 1,500 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting. Much of our firm's auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines. Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits. Counties (Includes elected constitutional officers, utilities and dependent taxing districts) Indian River Martin Okeechobee Palm Beach Municipalities City of Port St. Lucie City of Vero Beach Town of Orchid - 13- 1 6 I 1 A 2 Agenda Page 23 GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Special Districts Lakewood Ranch Community Development District Martin Soil and Water Conservation District St. Lucie County—Fort Pierce Fire District The Crossings at Fleming Island St. Lucie West Services District Indian River County Mosquito Control District St. John's Water Control District Westchase and Westchase East Community Development Districts Pier Park Community Development District Verandahs Community Development District Turnbull Creek Community Development District Magnolia Park Community Development District Schools and Colleges Federal Student Aid Programs— Indian River Community College Indian River Community College Okeechobee County District School Board St, Lucie County District School Board State and County Agencies Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners) Florida School for Boys at Okeechobee Indian River Community College Crime Laboratory Indian River Correctional Institution - 14- 1 6 I 1 A 2 Agenda Page 24 FEE SCHEDULE We propose the fee for our audit services described below to be $3,360 for the year ended September 30, 2017, with the option to renew for two additional years. The annual renewals for the years ending September 30, 2018 and 2019 will also be $3,360. These fees are contingent upon the financial records and accounting systems of Heritage Bay Community Development District being "audit ready". If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire. SCOPE OF WORK TO BE PERFORMED If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of Heritage Bay Community Development District as of September 30, 2017, with the option to renew for two additional years. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as set forth by the State Auditor General in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement. The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual. - 15 - 1611A2 Agenda Page 25 Commitment to Quality Service Personnel Qualifications and Experience J. W. Gaines, CPA, CITP Director—38 years Education • Stetson University, B.B.A. —Accounting Registrations • Certified Public Accountant—State of Florida, State Board of Accountancy • Certified Information Technology Professional (CITP) —American Institute of Certified Public Accountants Professional Affiliations/Community Service • Member of the American and Florida Institutes of Certified Public Accountants • Affiliate member Government Finance Officers Association • Past President, Vice President-Campaign Chairman, Vice President and Board Member of United Way of St. Lucie County, 1989- 1994 • Past President, President Elect, Secretary and Treasurer of the Treasure Coast Chapter of the Florida Institute of Certified Public Accountants, 1988 - 1991 • Past President of Ft. Pierce Kiwanis Club, 1994 -95, Member/Board Member since 1982 • Past President, Vice President and Treasurer of St. Lucie County Chapter of the American Cancer Society, 1980 -1986 • Member of the St. Lucie County Chamber of Commerce, Member Board of Directors, Treasurer, September 2002 - 2006, Chairman Elect 2007, Chairman 2008, Past Chairman 2009 • Member Lawnwood Regional Medical Center Board of Trustees, 2000 — Present, Chairman 2013- Present • Member of St. Lucie County Citizens Budget Committee, 2001 —2002 • Member of Ft. Pierce Citizens Budget Advisory Committee, 2010—2011 • Member of Ft. Pierce Civil Service Appeals Board, 2013 - Present Professional Experience • Miles Grant Development/Country Club—Stuart, Florida, July 1975—October 1976 • State Auditor General's Office — Public Accounts Auditor — November 1976 through September 1979 • Director - Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for numerous government and nonprofit audits. • Over 30 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Gaines has been involved in all phases of the audits listed on the preceding pages. - 16 - 1 6 I 1 A 2 Agenda Page 26 Commitment to Quality Service Personnel Qualifications and Experience J.W. Gaines, CPA, CITP(Continued) Director Continuing Professional Education • Has participated in numerous continuing professional education courses provided by nationally recognized sponsors over the last two years to keep abreast of the latest developments in accounting and auditing such as: Governmental Accounting Report and Audit Update Analytical Procedures, FICPA Annual Update for Accountants and Auditors Single Audit Sampling and Other Considerations - 17- 16I1A2 Agenda Page 27 Commitment to Quality Service Personnel Qualifications and Experience David S. McGuire, CPA, CITP Accounting and Audit Principal— 9 years Accounting and Audit Manager—4 years Staff Accountant — 11 years Education • University of Central Florida, B.A. —Accounting • Barry University—Master of Professional Accountancy Registrations • Certified Public Accountant— State of Florida, State Board of Accountancy • Certified Information Technology Professional (CITP) —American Institute of Certified Public Accountants Professional Affiliations/Community Service • Member of the American and Florida Institutes of Certified Public Accountants • Associate Member, Florida Government Finance Office Associates • Assistant Coach —St. Lucie County Youth Football Organization (1994—2005) • Assistant Coach —Greater Port St. Lucie Football League, Inc. (2006—2010) • Board Member—Greater Port St. Lucie Football League, Inc. (2011 —present) • Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000— 2003) • Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross (2004—2010) • Member/Board Member of Port St. Lucie Kiwanis (1994—2001) • President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004—present) • St. Lucie District School Board Superintendent Search Committee (2013—present) Professional Experience • Twenty four years public accounting experience with an emphasis on nonprofit and governmental organizations. • Audit Manager in-charge on a variety of audit and review engagements within several industries, including the following government and nonprofit organizations: St. Lucie County, Florida 19th Circuit Office of Medical Examiner Troup Indiantown Water Control District Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc. Reaching Our Community Kids- South St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc. North Springs Improvement District • Four years of service in the United States Air Force in computer operations, with a top secret (SCI/SBI) security clearance. - 18- 1611A2 Agenda Page 28 Commitment to Quality Service Personnel Qualifications and Experience David S. McGuire, CPA, CITP (Continued) Accounting and Audit Principal Continuing Professional Education • Mr. McGuire has attended numerous continuing professional education courses and seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as follows: Not-for-Profit Auditing Financial Results and Compliance Requirements Update: Government Accounting Reporting and Auditing Annual Update for Accountants and Auditors - 19- 1611A2 Agenda Page 29 Commitment to Quality Service Personnel Qualifications and Experience David F. Haughton, CPA Accounting and Audit Manager—27 years Education • Stetson University, B.B.A. —Accounting Registrations • Certified Public Accountant—State of Florida, State Board of Accountancy Professional Affiliations/Community Service • Member of the American and Florida Institutes of Certified Public Accountants • Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government • Affiliate Member Government Finance Officers Association (GFOA)for over 10 years • Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10 years • Technical Review— 1997 FICPA Course on State and Local Governments in Florida • Board of Directors — Kiwanis of Ft. Pierce, Treasurer— 1994-1999; Vice President — 1999- 2001 Professional Experience • Twenty-seven years public accounting experience with an emphasis on governmental and nonprofit organizations. • State Auditor General's Office — West Palm Beach, Staff Auditor, June 1985 to September 1985 • Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not-for-profit audits. • Over 20 years of public accounting and governmental experience, specializing in governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities. Governmental and non-profit entities served include the following: Counties: St. Lucie County Municipalities: City of Fort Pierce City of Stuart - 20- 1 6 I 1 A 2 Agenda Page 30 Commitment to Quality Service 1 Personnel Qualifications and Experience David F. Haughton, CPA (Continued) Accounting and Audit Manager Professional Experience (Continued) Special Districts: Bluewaters Community Development District Country Club of Mount Dora Community Development District Fiddler's Creek Community Development District#1 and#2 Indigo Community Development District North Springs Improvement District Renaissance Commons Community Development District St. Lucie West Services District Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District Non-Profits: The Dunbar Center, Inc. Hibiscus Children's Foundation, Inc. Hope Rural School, Inc, Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc. United Way of Martin County, Inc. Workforce Development Board of the Treasure Coast, Inc. • While with the Auditor General's Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District. • During 1997 he performed a technical review of the Florida Institute of Certified Public Accountants state CPE course on Audits of State and Local Governments in Florida. His comments were well received by the author and were utilized in future updates to the course. Continuing Professional Education • During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences on special districts and governmental auditing in Florida. He averages in excess of 100 hours bi-annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section. He has over 75 hours of governmental CPE credit within the past two years. -21 - 1 6 I 1 A 2 Agenda Page 31 Commitment to Quality Service Personnel Qualifications and Experience Matthew Gonano, CPA Senior Staff Accountant—7 years Education • University of North Florida, B.B.A. —Accounting • University of Alicante, Spain— International Business • Florida Atlantic University—Masters of Accounting Professional Affiliations/Community Service • American Institute of Certified Public Accountants • Florida Institute of Certified Public Accountants Professional Experience • Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. • Performed audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS) • Performed Single Audits of nonprofit organizations in accordance with OMB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations. Continuing Professional Education • Mr. Gonano has participated in numerous continuing professional education courses -22- 1 6 I 1 A 2 Agenda Page 32 Commitment to Quality Service Personnel Qualifications and Experience Paul Daly Staff Accountant-6 years Education • Florida Atlantic University, B.S. -Accounting Professional Experience • Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education • Working to attain the requirements to take the Certified Public Accounting (CPA) exam. -23- 1611A2 Agenda Page 33 Commitment to Quality Service Personnel Qualifications and Experience Melissa Arnold Senior Staff Accountant—4 years Education • Indian River State College, A.A. —Accounting • Florida Atlantic University, B.B.A. —Accounting Professional Experience • Staff accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education • Ms. Arnold participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. -24- 1 6 I 1 A 2 Agenda Page 34 Commitment to Quality Service Personnel Qualifications and Experience Bryan Snyder Staff Accountant— 3 years Education • Florida Atlantic University, B.B.A. -Accounting Professional Experience • Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank. • Mr. Snyder is gaining experience auditing governmental & nonprofit entities. Continuing Professional Education • Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate. - 25- 1611A2 Agenda Page 35 Commitment to Quality Service Personnel Qualifications and Experience Maritza Ahrens Staff Accountant—2 years Education • Indian River State College, B.S.A. -Accounting Professional Experience • Staff Accountant beginning her professional auditing career with Berger, Toombs, Elam, Gaines, & Frank. Continuing Professional Education • Ms. Ahrens participates in numerous continuing education courses and plans on acquiring her CPA. -26- 1 6 I 1 A 2 Agenda Page 36 Commitment to Quality Service Personnel Qualifications and Experience Jonathan Herman Senior Staff Accountant—4 years Education • University of Central Florida, B.S. —Accounting • Florida Atlantic University, MACC Professional Experience • Accounting graduate with four years experience with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education • Working to study to take the Certified Public Accounting (CPA)exam. -27- 1 6 I 1 A 2 Agenda Page 37 Commitment to Quality Service Personnel Qualifications and Experience Sean Stanton Staff Accountant Education • University of South Florida, B.S. —Accounting • Florida Atlantic University, M.B.A. —Accounting Professional Experience • Staff accountant with Berger, Toombs, Elam, Gaines, & Frank auditing governmental and non-profit entities. Continuing Professional Education • Mr. Stanton is working towards passing the CPA exam. -28- 1611A2 Agenda Page 38 Commitment to Quality Service Personnel Qualifications and Experience Brianne Davies Staff Accountant Education ♦ Indian River State College, B.S.A. —Accounting Professional Experience • Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. - 29- 1611A2 Agenda Page 39 Commitment to Quality Service Personnel Qualifications and Experience Taylor Nuccio Staff Accountant Education • Indian River State College, B.S.A. —Accounting Professional Experience • Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. -30- 1611A2 Agenda Page 40 BAG G ETT Judson B.Baggott i 6815 Dairy Road CPA,CVA,Partnor Zephyrhills,FL 33542 RE UTI MANN MBA, Marc'Routimann 7 (813)788-2155 &ASSOCIATES. CPAS. PA CPA,Partnor (813)782-8606 System Review Report To the Directors November 2, 2016 Berger,Toombs, Elam,Gaines&Frank,CPAs PL and the Peer Review Committee of the Florida Institute of Certified Public Accountants We have reviewed the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines& Frank, CPAs PL(the firm), in effect for the year ended May 31, 2016. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. As a part of our peer review, we considered reviews by regulatory entities, if applicable, in determining the nature and extent of our procedures.The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control, and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of. and the procedures performed in a System Review are described in the standards at www aicpa orgfprsumm l y. As required by the standards,engagements selected for review included engagements performed under Government Auditing Standards and audits of employee benefit plans. In our opinion, the system of quality control for the accounting and auditing practice of Berger, Toombs, Elam, Gaines & Frank, CPAs PL in effect for the year ended May 31, 2016 has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass. pass with deficiency(ies), or fail. Berger, Toombs, Elam, Gaines& Frank,CPAs PL,has received a peer review rating of pass. AO". f . G a f:daocs_-- Bagged, Reutimann&Associates.CPAs, PA k 121 I"I&I Ho Morrlbur Amnricon tnstilulo of Cur-laird Public ArcounIO,,I (AICPA)nod Florian Insfituln'1 Certified Public Arrounirrr,i (f It:PA) Hulk/roil Assoaalion of CoriIfiud Valuation Analysis(PIACVA) -31 - 16IlA2 Agenda Page 41 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS FOR ANNUAL AUDITING SERVICES The Heritage Bay Community Development District ("District") hereby requests proposals from qualified independent Certified Public Accounting firms for independent annual audits of the District's general purpose financial statements for the fiscal years ending September 30, 2017, 2018, and 2019, The District is a local unit of special-purpose government created under Chapter 190, Florida Statutes, for the purpose of financing, constructing, and maintaining public infrastructure. The District was created by Collier County Ordinance and it has issued Capital Improvement Revenue Bonds, Series 2014, to finance the acquisition and construction of certain improvements for the benefit of the District. The auditing entity submitting a proposal must be duly licensed under Chapter 473, Florida Statutes, and be qualified to conduct audits in accordance with "Government Auditing Standards," as adopted by the Florida Board of Accountancy. Audits shall be conducted in accordance with Florida Law and particularly Section 218.39, Florida Statutes, and the rules of the Florida Auditor General. The firm must perform the audit field work at the office where the District records are maintained. Proposal packages, which include evaluation criteria and instructions to proposers are available from the District Manager at the address and telephone number listed below. Proposers must provide seven (7) copies of their proposal as well as (1) electronic copy on a flash drive to Severn Trent Management Services, Attention: Alan Baldwin, 210 North University Drive, Suite 702, Coral Springs, Florida 33071, Telephone: 954-603-0033 Ext. 40535. Proposals must be received by 11:00 a.m. on Monday, November 13, 2017. The envelope must be marked "Auditing Services— Heritage Bay Community Development District." Please address all questions regarding this Notice to the District Manager. Heritage Bay Community Development District Bob Koncar, District Manager - 32 - 1 6 1 1 A 2 Agenda Page 42 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS District Auditing Services for Fiscal Year 2017, 2018, 2019 Collier County, Florida INSTRUCTIONS TO PROPOSERS SECTION 1. DUE DATE. Sealed proposals must be received no later than 11:00 a.m. on Monday, November 13, 2017 at the offices of the District Manager, located at 210 N. University Drive, Suite 702, Coral Springs, FL 33071. Proposals will be publicly opened at that time. SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations. SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District. SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL. Proposers shall be disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization. SECTION 5. SUBMISSION OF PROPOSAL. Submit seven (7) copies of the Proposal Documents as well as one (1) electronic copy on a flash drive, and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title "Auditing Services — Heritage Bay Community Development District" on the face of it. SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due.No proposal may be withdrawn after opening for a period of ninety (90) days. SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the Evaluation Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these instructions (the"Proposal Documents"). SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith. - 33 - 1611A2 Agenda Page 43 SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District. SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a Contract (engagement letter) with the District. SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District's limited waiver of liability contained in section 768.28, Florida Statutes, or any other statute or law. SECTION 12. MISCELLANEOUS. All proposals shall include the following information in addition to any other requirements of the proposal documents. A. List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience. B. Describe proposed staffing levels, including resumes with applicable certifications. C. Three references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. D. The lump sum cost of the provision of the services under the proposal. E. Must perform the audit fieldwork at the office where the District records are maintained. SECTION 13. PROTESTS. Any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) hours after the receipt of the Proposal Documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to the Proposal Documents. SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents. - 34- 1611A2 Agenda Page 44 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION EVALUATION CRITERIA 1. Ability of Personnel. (20 Points) (E.g., geographic location of the firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.) 2. Proposer's Experience. (20 Points) (E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other Community Development Districts in other contracts; character, integrity, reputation of Proposer, etc.) 3. Understanding of Scope of Work. (20 Points) Extent to which the proposal demonstrates an understanding of the District's needs for the services requested. 4. Ability to Furnish the Required Services. (20 Points) Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required. (e.g., the existence of any natural disaster plan for business operations) 5. Price. (20 Points) Points will be awarded based upon the lowest total proposal for rendering the services and the reasonableness of the proposal. -35- 1611 # 2 Agenda Page 45 fix" .,s.,.,� arm I a n You hin 71,11,c,117,c,n (-4:-1-7 � iii'iiiii.,i'''t'iffltiHit:4rr:!-::, 44:t-t), i` ,i - .x r- a '?:' .c s,� �� in i 3t�� a � . . # ,--,*,....,6--.r .:,;&-.4„.',,,,:.,:,1%!..,..,...,'� � ' f, 3 .4.42414i„ f . ,,. i , '3 Fe, ` .x . "te *kk-� t ' t y a -� �V 1 - .Y.u4t 3 .y 4 Y *i.:,.''''''-''"' b C' w� Tom;-�" �;� � m� •�� • ', 4 5 � �t 'Y a 0,r' ori 4, � N ••-• ••••w,,,,, kg 1 ya? ? =' , t ,w s s A" 's3i'4 5L` CRI C A R R Carr, Riggs&Ingram,LLC RIGGS & 500 Grand Boulevard,Suite 210 " INGRAM /„.,4,4,,/,',1-: 4-ict i1f-t 1- i-e:l CPAs and Advisors Miramar Beach,FL 32550 (850)837 3141 CRlcpa.com 8 Heritage BayCommunity '` I F g K.Alan lowers Katie Sidrony Development District Engagement Partner Concurring Partner Alowers@cricpa.com KSidrony@cricpa.com November 13, 2017 161142 Agenda Page 46 ■ 1 Dear Audit Selection Committee: Carr, Riggs & Ingram, LLC (CRI) appreciates the opportunity to propose on auditing services to Heritage Bay Community Development District(the "District).We are genuinely excited about the prospect of serving you and establishing a long-term relationship. We pride ourselves on getting to know our clients and illuminating solutions by providing innovative IDEAS to move them from compliance to providing them a competitive advantage. nvestment in You.We believe in developing long-term,mutually beneficial relationships and quickly demonstrating value with a fee structure and service solutions that provide immediate and continued savings. Our investment starts on "Day 1" as your assigned team ^- begins with our proven,streamlined process that minimizes your time and disruption during the service provider change and continues throughout the relationship. edicated Team. CRI's team consists of more than 1,600 professionals, which allows us to tailor your service team by aligning their industry, service, and specialty skills with your a needs. Our dedicated teams deliver the highest level of business acumen and knowledge to "a your organization; our commitment to consistent staffing allows you to maximize savings - t "" and remain focused on your needs. --4.,,mav quilibrium. CRI delivers big firm expertise with small firm service. Of approximately 45,000 v. public accounting firms in the United States, CRI currently ranks among the top 25. ,'.Mai Additionally, as a part of PrimeGlobal, an association of independent accounting firms, we have access to international resources as—and when—needed. Leveraging these resources ' while maintaining local decision-making authority means that simplified solutions are only a phone call away.And we believe that's the best of both worlds for our clients. ctive Partner Participation. Collectively, our partners deliver expertise derived from more , ';, than 6,200 years of business experience.With this level of talent, we thoughtfully choose a partner that aligns with your business' needs and industry. Our hands-on, working partners "show up" to convey our genuine commitment to your success. They strive to earn trusted '.--- roles by digging in, proactively learning your business, and producing long-term value for you. amplified Solutions.Our 400 different cumulative partner certifications is an impressive statistic,success is measured e by translating complex concepts into client solutions. M While accounting is the language of business, we're heretlfti to decipher the jargon and help you make educated decisions. CRlnnovate embraces agility and invention. The CRI vSTART' process, our inaugural initiative delivering a virtual audit, is designed to provide you with maximized efficiencies, reduced workload, and an improved experience. We welcome the opportunity to demonstrate to you the same teamwork, expertise, innovation, and responsiveness that have made us one of the fastest growing public accounting firms in the United States. Again,we appreciate your consideration. Sincerely, K.Alan Jowers,CPA Engagement Partner CRIcpa.com CARR,RIGGS&INGRAM 2 1 6 1 1 A 2 Agenda Page 47 ■ TABLE OF CONTENTS YOUR NEEDS UNDERSTANDING & MEETING YOUR NEEDS 4 YOUR SERVICES&FEES YOUR SERVICES&FEES 5 YOUR CHOICE:CRI FIRM PROFILE 6 GOVERNMENT CREDENTIALS 7 RELEVANT EXPERIENCE 8 YOUR SOLUTION TEAM 9 DELIVERING QUALITY TO YOU 16 THE CRI vSTART" PROCESS 18 WORKING TOGETHER:OVERVIEW SHARING CRI'S VALUES WITH YOU 19 TRANSITIONING YOU 20 JOINING OUR CONVERSATION 21 WORKING TOGETHER: DETAILS CRI AUDIT FRAMEWORK 22 CRI AUDIT APPROACH 24 APPENDIX APPENDIX A-PEER REVIEW 26 APPENDIX B- RFP DOCUMENTS 27 CRtcpa.com CARR,RIGGS&INGRAM 3 1611A2 Agenda Page 48 ■ UNDERSTANDING & MEETING YOUR NEEDS From the RFP, we understood your team to express the following needs, requests, and/or issues. We've detailed our proposed solutions below and are happy to discuss other related projects as they arise and upon request. NEEDS&ISSUES SOLUTIONS&SERVICES Technical The District is required to have independent Perform external audit services in audits performed on its financial statements. accordance with auditing standards generally accepted in the United States of America(GAAS),in order to express an opinion on the District's financial statements. Relational The District's Board of Supervisors and • Communicate management expect open and continuous contemporaneously and communication with their CPA firm in order to directly with management avoid surprise findings at the end of the audit. regarding the results of our procedures. • Anticipate and respond to concerns of management and/or the Audit Committee (if/when formed). CRIcpa.com CARR,RIGGS&INGRAM 4 1611A2 Agenda Page 49 ■ YOUR SERVICES & FEES We value creating mutually-rewarding, long-term relationships with our clients. Our goal is to provide high quality, responsive service that yields returns far greater than your investment in our professional fees. Please find below our proposal of fees to provide the requested services for the upcoming three respective fiscal years. CRI FEES SERVICE 2017 2018 2019 Perform external audit services in $4,500 $4,600 $4,750 accordance with auditing standards generally accepted in the United States of America(GAAS) UNIQUE SAVINGS OPPORTUNITY WITH CRI CRI offers the unique opportunity to utilize the CRI vSTAR'm process,our virtual audit process that combines minimal hardware,collaborative software,and cameras to allow us to perform all or part of our audit engagement virtually and in real time.CRI vSTART""clients will enjoy reduced or eliminated travel costs—which translates into savings. If the District requests additional services outside of this proposal, professional fee hourly rates are as follows,but may be negotiated depending on the project request: CLASSIFICATION HOURLY RATE Partner $225 Manager $140 Senior $100 Staff $80 IT Specialist $200 Fraud Specialist $200 Our professional fees are based on the key assumptions that Heritage Bay Community Development District will: • Make available documents and work papers for review at Heritage Bay Community Development District's headquarters location,although we may choose to review at alternate locations. • Prepare certain schedules and analyses and provide supporting documents as requested. • Assist us in obtaining an understanding of the accounting systems of the District. • Not experience a significant change in business operations or financial reporting standards. CRlcpa.com CARR,RIGGS&INGRAM 5 1 6 I 1 A 2 Agenda Page 50 1111 .4:Ir4 FIRM PROFILE „ toosvcxrvmw*m-vt,-wxwrsffsof, -,. ier‘.4,0-4.440-.0e A.,14.1.--;411.*Noftwitc.A.F..,.404....opm : .:--....-.:•:,.;. ,.,-9,1,4 ,.:. 't.fi,:-- ii,:... . I.4.,, 40,11.0. Markets 11 1 a 0 0 (40 cApIMI„ArmsfiRS ......:..,., I.F.VEI,FaIifi ... „ ,,,,,, ,-. ti -,i-- Office Locations in '40,- States 1991 0 4 Prnti,scional Organization illemhenh it's Year Founded .. . . Professionals 11 ..:-:71:',:;, A I I .7 iCi -. .: ,.,- Partner Designations I:w.Ooyf:,-:l',.'.,I,fit Nm iiiliiit Uoi.-sT,i Okow ., .51 tire different C.,?filt, cl 0- tjr:.4 Years of Consistent CPA CrIA CIE ':•:"C;',',.,1":it' l'''L','j,i'VY..,i-'!11',,oi Year-Over-Year Growth AEF LH WE ,..,.. it, AiH..A (cince formation) Am '''.— [MA CH. • ALS CI ti A irkmific)! ,;,:,..iyitt:,ia;110 cioti LICA (;AAP CVA CCIFP ""4, CCAIA h:swii.ot imr..-nmi:,.10Lqs!li. .I'Q ,,,t, CEPA CIF FAHM '',..11: t Professional Association --- LIP CISSP---' PrimeGlobal MOPE ABOUT PRIMLC3LCBAL w:,-5-i144..,7:aylrielSWOmpakwerlirerg44.;;J,010- .;.t ,-.',..,ft*,2,w400, i,:d,700i,dVWA?AkW',:l*tttbel9SW.,,” i,e,-,,,alowip,.,5-:;.0,:myet,• pli.f, ,i0-47.-P44,-,, , . . _, - 1.1)('.1 „ 4. ' , g. ,i)g .,,,,,, ,,,,,,,,, ,.„,. 2 3, , e ; , . L.1.. .4, 4 1PA ',7 ',6,0-• 31 =V,,,il .e,A RIGGS& CRI CINGARRAMR ,`• -,. CPAs and Advisors Partners Partner Years of Experience CRIcpa.com .r.:. CRIcpa.com CARR,RIGGS&INGRAM 6 1611A2 Agenda Page 51 GOVERNMENT CREDENTIALS • Audit Clients with annual revenues governmental entities up to with annual School District revenues totaling r billion FF Municipality iii►s+M la �• e ., } ilii,:„I Agencies/Authorities ,,.:,.A Different Governmental Partner Designations CPA,CGFM,CIrP,CFE,CMA,CISA. • ,j. CGE IT,CIGA,CFF,CGMA,.CLAP .}''X7. Clients Agencies/Authorities by entity type.. Perform Single Audits far 11?-8 ,, approximately : of all Utilities `9 governmental entities ''e Municipalities includes , billion of Counties _ ll federally awarded expenditures tifc School Districts . ! td a of combined partner , : ° fi.: governmental experience - �� c i I In Our Expertise \ �i ,...„-.,,,...,„,„17,„.,„,,,,,,,„,,„,,,,,,,,,,,,,,,,,,,....„ ` t� „,,,,,,t..1-471,7,-, A,-,-,.<7,37,--,-,.y 2r�t ai tt� 1�'�1 r.,)'�' r `r�l sia rr �`s �si ,� � 14";: � �` '�tt�� z�441 4 w � .y�+ s ,Vif*"^ :yam "j r 'r�r F nkm44-� �� t 6 '� .” �iS Ilk! 74 1 `-',4:14444 r f 4' L1 i S b�'%K t f F. t ror sed, r r �� si� 4 < � r x t I 0, �. �� r-. , 'e 'Ii , V a Z i r Os,{f ,4,‘", a ,) Of t ,ai 1 t l ` 5a, ,,{� �, S. n t AZZ..,,{7�, 8 ,,t I b *;f ' .� @. �`' $ ��✓4 'lilt. sa E'er �� 'f;'1'.." 5 '31k-. 3. ��r� �� a C � i t tizrr�'� -�, -! s r,t ��¢ � q"� a�"`� )�� 4� �sz r r w * X ;47, e .: `' 4, tt .�s�i �i f r, '� 4,44-,.b.443.0,''m3£ ' an.>4ry M i tint 0'T r leofu u' .s. -. '¢3 t 1071�$` S t ,s �� M i { a P gr C i s t , t i ,) )i -1 a ($e a3'.,i 4 3 r `�.@ gtwr,.7 sr f 1, o• , e b �., `"s - '- 41,047'7::Y4x -�,'�d.. " b``� ,477,,,i,',',4, r �""� a i aro # � a.- �t� �$� �, � W1,14i . *a "'. i I7 "kr.3 'c'#"'+'I'^ `em -,4,,,,-b414,471•?:-� ,. zt rif r e+ r Flee" a a ,, ,5.<4 V.^d L:;,. �� 1 .¢�,#t` +, ^Gk*`Y``x` 1 '. $�g,Me`Y�y. 4. iAi .' -1i.;::" , CRlcpa.com CARR,RIGGS&INGRAM 7 16 I 1 A 2 Agenda Page 52 ■ RELEVANT EXPERIENCE CRI delivers a depth of resources that ensures our understanding of your challenges and innovative solutions for overcoming them. Our governmental team's 1,100+ years of combined experience is derived from providing audit and accounting outsourcing services to a client base that includes: • 420+ governmental entity clients across the South totaling approximately $22 billion In total revenues, • Perform single audits for approximately 30%of all governmental clients,and • Municipality clients of up to$550 million in total revenues. We parlay this vast experience and derived best practices into proven solutions that benefit you. Below we share specific,relevant client references;we encourage you to consult with them. RELATIONSHIP TIMELINE, SERVICE DESCRIPTION RELEVANT POINTS TO CONSIDER Rizzetta&Company 2006— Present Annual Financial • Client service experience Shawn Wildermuth Statement Audits of • Responsiveness to client 3434 Colwell Avenue Multiple CDDs needs Suite 200 • Long-term relationship Tampa,FL 33614 • CDD management co. 813.933.5571 GMS,LLC 2006— Present Annual Financial • Client service experience Dave DeNagy Statement Audits of • Responsiveness to client 14785 Old St.Augustine Road, Multiple CDDs needs Suite 4 • Long-term relationship Jacksonville,FL 32258 • CDD management co. 904.288.9130 Wrathell,Hunt&Associates, 2006— Present Annual Financial • Client service experience LLC Statement Audits of • Responsiveness to client Jeffrey Pinder Multiple CDDs needs 2300 Glades Road • Long-term relationship Suite 410W • CDD management co. Boca Raton, FL 33431 561.571.0010 Fishkind&Associates 2007— Present Annual Financial • Client service experience Jennifer Glasgow Statement Audits of • Responsiveness to client 12051 Corporate Blvd. Multiple CDDs needs Orlando,FL 32817 • Long-term relationship 407.382.3256 • CDD management co. ti El .f `. For an example of our team's expertise, watch a CRI video blog by partner Brian CI111 - Barksdale discussing Government-Wide Statement of Activities.Just snap this QR "'rel oi - code with your mobile phone to download or visit CRlcpa.com to view one of our '1761:1 100+videos. . • CRlcpa.com CARR,RIGGS&INGRAM 8 1 6 I 1 A 2 Agenda Page 53 YOUR SOLUTION TEAM We have assembled a team of professionals who will ensure the highest level of personal dedication and professional excellence to you. Our team delivers exceptional services through a balanced blend of skills (service-driven,industry-specific,technical,and business)and experience that we know are important to you. Brief profiles of each member of the team identified below follow on subsequent pages. fHE:VIHY JAL ADVAN.YALE Enhanced Specialist Interaction Delivered by the CRI vSTAR.'m Process Enjoy access to industry and service specialists,regardless of location,with minimal scheduling and no travel. Alan Jowers 'I.e ENGAGEMENT PARTNER I ,- Katie Sidrony Stephen Riggs IV I k CONCURRING PARTNER ' CONSULTING PARTNER i P Grace Hartness !-_ Jonathan Hartness :' ` Ali Gorman s SENIOR MANAGER i SENIOR MANAGER MANAGER j J I CRlcpa.com CARR,RIGGS&INGRAM 9 1611A2 Agenda Page 54 YOUR SOLUTION TEAM K. Alan Jowers Engagement Partner (850)837-3141 phone AJowers@cricpa.com Experience Representative Clients Alan has over 20 years' experience in public accounting, • Santa Rosa County primarily on financial statement assurance engagements. His District School Board practice includes audits, reviews and compilations of local • City of Crestview,Florida governmental entities, condominium and homeowner • Okaloosa Gas District associations, non-profit organizations and nonpublic companies. • Santa Rosa Island He currently has direct engagement responsibility for over 50 audits of local governmental entities, including cities, county Authority school boards, utility districts and Florida community • Okaloosa County District development districts. School Board • Celebration,Community Alan is licensed to practice as a certified public accountant in Development District Florida and Georgia. He is a member of the Board of Directors of • Hammock Bay the Florida Institute of Certified Public Accountants (FICPA). In Community Development addition, he is a member of the FICPA's State and Local District Governmental Committee and is a past chair of its Common • Amelia National Interest Realty Association Committee. He is also active in the Community Development Panhandle Chapter of the Florida Governmental Finance Officers Association (FGFOA) and is a former member of the FGFOA's District statewide Technical Resource Committee. Education, Licenses&Certifications • Masters of Accountancy, University of Alabama • BS,Accounting, Florida State University 4:;SCa1C • Certified Public Accountant " ' r � ,,� ,�Y, -.� Professional Affiliations � , k?its • American Institute of Certified Public Accountants (AICPA) • Florida Institute of Certified Public Accountants (FICPA)—member of the Board of Governors � ,� • Governmental Finance Officers Association(GFOA) fr:;�x tµ • Florida Governmental Finance Officers Association (FGFOA)—member of Technical Resource Committee CRlcpa.com CARR,RIGGS&INGRAM a o 1611A2 Agenda Page 55 ■ . YOUR SOLUTION TEAM Katie Sidrony Concurring Partner (850)837-3141 phone KSidrony@cricpa.com Experience Representative Clients Katie has over 10 years accounting and audit experience with • Community Development CRI. She is in-charge of fieldwork on audits of clients in a variety Districts of industries including governmental entities, condominium and • Condominium and homeowner associations, non-profit organizations and privately- Homeowner Associations held corporations. • ` County and Local Katie is licensed to practice as a certified public accountant in Governments` Florida. She is a member of the Florida Institute of Certified • Non-Profit Organizations Public Accountants and exceeds all continuing professional • Privately-held education requirements related to Government Auditing corporations Standards. Katie currently supervises engagements for many special districts in the State of Florida including community development districts, fire districts, utility districts and school districts. She is active in our firm's condominium and homeowner association practice. Education,Licenses&Certifications • Master of Business Administration,Troy University • BSBA,Professional Accountancy,University of West Florida • Certified Public Accountant • Community Association Manager(CAM),Licensed in Florida , Professional Affiliations Z' 4" z • American Institute of Certified Public Accountants (AICPA) " y • Florida Institute of Certified Public Accountants ` f (FICPA) CRlcpa.com CARR,RIGGS&INGRAM 11 1611A2 Agenda Page 56 ■ YOUR SOLUTION TEAM Stephen Riggs, IV Consulting Partner (850)837-3141 phone SCRiggs@cricpa.com Experience Representative Clients Stephen has over 13 years accounting and audit experience, • Bainebridge CDD including three years with the international public accounting firm, Ernst & Young, LLP. His experience includes numerous • CFM CDD clients in industries including governmental, not-for-profit, • Gramercy Farms CDD healthcare,SEC and privately held corporations. • Heritage Harbour North CDD Stephen is licensed to practice as a certified public accountant in • River Hall CDD Florida. He is a member of the State and local Governmental • Tern Bay CDD section of the Florida Institute of Certified Public Accountants • Waterlefe CDD and exceeds all continuing professional education requirements • City of Key West,Florida related to Government Auditing Standards. —Internal Audit and Forensic He is currently a partner on engagements for many special • Okaloosa County Sheriff s districts in the State of Florida, including community development districts, fire districts and school districts. In Office addition to his public accounting experience,Stephen has served • Bahama Conch on the Board of Directors for a Community Development District Community Land Trust and a non-profit organization. Internal Audit and Forensic Education,Licenses&Certifications • Masters of Accountancy,University of West Florida • BA,Economics,University of Florida ',,q . ,,z:,*, • Certified Public Accountant i�� 1 .f,� ` .4 , Professional Affiliations i :, ,, tz 1 • American Institute of Certified Public Accountants X01'Z �, ,‘-', il (AICPA) a `,i • Florida Institute of Certified Public Accountants i , '! , � (FICPA) • Past President,Emerald Coast Chapter of Florida `fi ,v1 . .. 4 ; Institute of Certified Public Accountants(FICPA) CRlcpa.com CARR,RIGGS&INGRAM 12 1611A2 Agenda Page 57 11111 - YOUR SOLUTION TEAM Grace Hartness t; Senior Manager , (850)837-3141 phone GHartness@cricpa.com t , Experience Representative Service Areas Grace has over 10 years accounting and audit experience with • Community Development CRI. She has worked on several major construction companies, government entities, community development districts, Districts condominium and homeowner associations and non-profit • Condominium and organizations. In addition,she has been involved in special audit Homeowner Associations projects for the Miami-Dade Airport Authority. • Utility Services • School Districts Grace is licensed to practice as a certified public accountant in • County and Local Florida and exceeds all continuing professional education Governments requirements related to Government Auditing Standards. In • Non Profit Organizations addition, Grace fluently speaks several languages including French and Arabic. Grace currently supervises engagements for many special districts in the State of Florida including community development districts and school districts. She is active in our firm's condominium and homeowner association practice. ' Grace started with CRI in August 2006, upon completion of her master's degree,and was promoted to manager in 2011. � , ,„,,,,,,,,,,,,I, Education,Licenses&Certifications .. Y 4 ; � 3 • MAcc,Accounting,University of West Florida a,,Y ,ase„ 1.a • Certified Public Accountant mar r • Community Association Manager(CAM),Licensed in ';,- ,� fr Florida �r 44• ,' 'tilts k ��obo �` 3 Professional Affiliations ��? • American Institute of Certified Public Accountants • xi7it ry (AICPA) o � 't � • Florida Institute of Certified Public Accountants 1, gym ` s' •3 �.- 1 } 3-„,'-'4':,d, (FICPA) • Accounting&Financial Women's Alliance(AFWA) CRlcpa.com CARR,RIGGS&INGRAM 13 1611A2 Agenda Page 58 ■ YOUR SOLUTION TEAM • Jonathan Hartness Senior Manager (850)837-3141 phone JHartness@cricpa.com Experience Representative Service Areas Jonathan has over 10 years' auditing and accounting experience • Community Development with CRI. He is an audit manager with primary responsibility for Districts fieldwork and reporting on audits of clients in a variety of industries including local governments, condominium and • Condominium and homeowner associations, and small businesses. He is currently Homeowner Associations the audit manager for approximately 20 community • Non-Profit Organizations development districts and works with several CDD management companies in the State of Florida. Jonathan is licensed to practice as a Certified Public Accountant in Florida. He is a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. He exceeds all continuing professional education requirements related to Government Auditing Standards. Jonathan currently supervises engagements for many governmental entities in the State of Florida including community development districts. He is active in our firm's governmental industry line as well as our condominium and homeowner association practice. Jonathan is an integral part of our community development district practice. Education,Licenses&Certifications 2'374r; • MAcc,Accounting,University of West Florida i • Certified Public Accountant 4z*S.11,1 ,��V.." • Community Association Manager(CAM),Licensed in ` � Florida Professional Affiliations , .1 • American Institute of Certified Public Accountants (AICPA) • • Florida Institute of Certified Public Accountants (FICPA) CRlcpa.com CARR,RIGGS&INGRAM 14 1611A2 Agenda Page 59 ■ YOUR SOLUTION TEAM Ali Gorman Manager 40, . (850)837-3141 phone AGorman@cricpa.com Experience Representative Service Areas Ali has over nine years auditing and accounting experience in • Community Development both the Tallahassee and Destin offices of CRI. She is an audit manager with primary responsibility for fieldwork and reporting Districts • Condominium and on audits of clients in a variety of industries including local governmental and non-profit entities as well as financial Homeowner Associations institutions and commercial businesses. She is currently the • Utility Services audit manager for over 25 community development districts,and • School Districts works with several CDD management companies in the State of • County and Local Florida. Governments • Non Profit Organizations Ali is licensed to practice as a Certified Public Accountant in Florida. She is a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. She exceeds all continuing professional education requirements related to Government Auditing Standards. Ali currently supervises engagements for many governmental entities in the State of Florida including community development districts, municipalities, utility districts, and other special governments. She is active in our firm's governmental industry f: r line as well as the condominium and homeowner association practice. In addition,Ali has accumulated experience throughout her career in Federal and Florida Single Audit Acts compliance monitoring and auditing.Ali has performed many single audits of federal grants under OMB Circular A-133. " : Education,Licenses&Certifications • BS,Accounting,Florida State University C Certified Public Accountant • Community Association Manager(CAM),Licensed in r '. Florida Y A ate ?a ~r4 Professional Affiliations • American Institute of Certified Public Accountants (AICPA) • Florida Institute of Certified Public Accountants (FICPA) • Governmental Finance Officers Association(GFOA) CRlcpa.com CARR,RIGGS&INGRAM 15 1b11A2 Agenda Page 60 III DELIVERING QUALITY TO YOU 7414w1114,F-'Pc � a�� ':-,_.;44..f-g:-,,t,-,t4, � �.. � „ '� a�-� kms,�F �'�� x. 0 `y oft-, , ,M T, 4i f� c €4. E'er r �, �8 -�- �"f ,'.1-11��' # � �- - SPECIALTY TRAINING' :Yx. ,S 6 Y 'G ? 1+ as 'qtit. t g fi4 ..� '�a �,� .•,.° rs' ,��" ;�`4-414- � ,�,x: �i •: Industry specific x t ¢ - r,i r�r hip 3r, v...w ,a Vifk'AV� ' ��mk t and spec atty ' �� `' services train �� ACA Reporting ,� ,.*N-' 1!��,�� » ALTA Carrip`iance �� CRI PROFESSIONAL DEVELOPMENT ,{ M'_ Comprehensive training to help shape employee success. The quality of a professional services firm is determined by its people and the firm's investment in them. ON-THE JOB LEARNING IT AUDIT SCHOOLS • Apprenticeship mode ':.-4,---..,, �, - • Three progressive levels • Taught by AICPA leaders �� ' • Participants are audit €� `s '' ? esu r . r; , E volunteers � � ..# xe, r .mt a � �:„"16",'"4--•'''''`444‘ , ki n� » , ;:'.1*,. £fin I". r �;a ;-� '� �Y,, 'Y �Ai � z .� a: CRIcpa.com CARR,RIGGS&INGRAM 16 1611A2 Agenda Page 61 ■ DELIVERING QUALITY TO YOU AUDIT METHODOLOGY Our audit, tax, consulting, and client accounting services documentation is maintained electronically. Compliance with our methodology is regularly reviewed and evaluated as part of our internal quality program, which is further discussed in this section under INTERNAL QUALITY CONTROL REVIEWS AND EXTERNAL REVIEWS. Comprehensive policies and procedures governing all of our practices and addressing professional and regulatory standards and implementation issues are constantly updated for new professional developments and emerging issues. See Pages 23 - 26 for a more detailed description of the relevant approach and methodology. ENGAGEMENT QUALITY REVIEW PARTNER(CONCURRING PARTNER) Each audit has an assigned engagement quality review (EQR) partner with the appropriate experience. This role is one of the most important elements of our quality assurance process, as it provides for a timely, independent review of all key accounting and auditing issues. The EQR partner also reviews the financial statements and related supporting documentation—including the disclosures—to evaluate their fair presentation under accounting principles generally accepted in the United States of America(GAAP). INTERNAL QUALITY CONTROL REVIEWS AND EXTERNAL REVIEWS Experienced partners and professional staff of our firm conduct quality control reviews of our audits. Our partners'work is reviewed annually,and the inspection process includes periodic testing of the effectiveness of our quality controls and a continuous improvement program. Peer reviews are performed every three years by another independent public accounting firm. The most recent review of our firm was performed in 2013 by EideBailly, whose report was the most favorable possible. In addition,we are registered with the PCAOB and our 2006,2009,and 2012 PCAOB external inspection reports were also the most favorable possible—no audit deficiencies.The 2012 PCAOB report can be viewed at ' � olio.— • !� S in F,;_ It :S 1r r <.t1 /fir I 1 • CRIcpa.com CARR,RIGGS&INGRAM 17 1611A2 Agenda Page 62 ■ . THE CR1 vSTARrm PROCESS i Is? _U1.11'.N`I LY AS KI:D of 11.:S1 IONS Is the CRI vSTARTM What are the set-up • For one-to-one meetings, process secure? requirements? a device with sound -•and Yes.Three points of focus are: Internet connection preferably a camera. 1. All sessions are encrypted and installation of the using TLS. GoToMeeting App(license How does session scheduling provided by CRI)plus: work for the CRI vSTAR 2. All recordings are • For group meetings, TV or process? maintained on encrypted projector with HDMI input The process utilizes widely CRI recordings. plus approximately 20 accepted calendaring tools 3. It eliminates your need minutes for CRI vSTARTm —such as Microsoft Outlook-- to potentially supply user kit set-up, to schedule audit procedures. credentials to your auditor. A Y � m REASONS TO CHOOSE curs vlRTuAE.S;VIART TECH AUDITS &REVIEWS NI A.,i:s 3 rr ':t_ E- i-Ic 1I::fv ,f. s "''1.41 Efficiently scheduled procedures and testing reduce the time your team is"on hold."Technology effectively serves t';'":2, clients with multiple locations and/or remote employees. 3 Ei...)l_1t t.:� ;i-:,>`ti,i/EL C�0'...,i ce 1116 Virtually performed procedures minimize travel costs. 7 n lr-,'i,ikr c. s p. c.`'hit.Is. .,. (N1-1,7.i,t�C- + ()NJ � �. � Enjoy access to industry and service specialists, : regardless of location.with minimal scheduling and ; no travel. CC fir :i r r , CHI staff memcbers an access prior years'virtual audit i ,': ' -'.e:1,3'S': recordings for training. / 4S $ vrtrE \r; Evidence(e.g.screen shots)from walk-throughs and other procedures are captured.mitigating your"homework." 4 CRkpa.com CARR,RIGGS&INGRAM 18 1611A2 Agenda Page 63 SHARING CRI'S VALUES WITH YOU We are proud of our hands-on,service-centric,and results-oriented approach.Combining that approach with quality controls and superior talent allows us to help you achieve your goals and strengthen your management systems and processes.This approach is further emphasized through our three core values which guide our team's behavior and function as the foundation for interactions with our clients and each other. Cts' . 1114 . •„. , A s'" aft. xS � a 4 sow 440 Unyielding Integrity CLIENT SERVICE INTEGRITY RESPECT Defining our Living with integrity, Building productive, brand by meeting transparency. long-term relationships or exceeding the and honesty. with each other that highest expectations are based on of our clients, mutual respect,trust, and sharing. CRIcpa.com CARR,RIGGS&INGRAM 19 1 6 1 1 A 2 Agenda Page 64 III,1 TRANSITIONING YOU When choosing to change firms,the time involved in working 7 , k e ,,i? C with new accounting professionals is often a concern. CRI's R x t ¢a I"1" i ,414,, ' v �}., 3 well-defined efficient, seamless transition process is designed ��$F to: E '.� Nti s 3 ,i' � ' v° V . , 411 • Provide you with value from the very first encounter, 4, ,i,b � �i 4t�k` ,��,,,, 4 ;;! , • Avoid interruption of service, Ortel1' =il ra l ?„ 1' , ` g 1 • Minimize disruption and investment of management's „ £ 4, :,{ i _ 11-Fe�y ^ , ,� ,., affil e $ t i u s� ti ) 4ft + time, •�>N�t ��vp7o � ��,� ��V� � � �4��z • Raise the standard of service,and s z� r� ' `' t v� : I ` • Establish ongoing channels of communication with . f� 4niti �� ` � f�4' x �Arlr 4 • I ei w z]t:e 4 i �8a ' Heritage Bay Community Development District s0,444,•14-,•,,,r, u s , w „ management. x . # .5 kit �� The transition plan Is comprised of the following key activities $ , r • ` 1 i4 i.2 t �rri` and can occur within approximately two weeks,depending on ega .,.4 , t; _ _; the availability of the parties involved: fO„3 ;1 fir``: x • Management approves i,�r �� • CRI and management the change in firms, sign engagement letter. pending new firm's • Management notifies • CRI and management completion of client predecessor firm of develop communication acceptance procedures. decision to change plan protocol client service providers. • CRI performs • CRI and management acceptance procedures, • CRI makes inquiries finalize timetable and such as: of and reviews key dates. p- Interview key workpapers firm • CRI develops initial service provider workpapers related to P p your prior year's audit understanding of your relationships and tax services las business processes. - Interview applicable). • CRI reports to predecessor firm. • Predecessor firm management - Internal firm review provides copies of process review items and approval. requested workpapers. subsequent to initial planning stage. s feeN w-,-1412r, _ fire-Approval& ' 1�t �` CRlcpa.com CARR,RIGGS&INGRAM 20 1 6 I 1 A 2 Agenda Page 65 IN Li JOINING OUR CONVERSATION1111 WEBSITE CRI shines a light on best practices via thousands of articles,videos, informative charts,and descriptive testimonials.With sections dedicated to illuminating insights by industries and services,our easy-to-navigate website highlights trending topics that detail new standards,changing regulations,and other current business topics.From cybersecurity to the new revenue recognition standard,we are ready to proactively answer your questions. pr r, CRlnsights are your doorway to in-depth yet down-to-earth explanations of complex topics.We understand that just because a topic makes perfect sense to a CPA doesn't mean that it should to our clients. 6e.' 4 • The Busy CFO&Controller's Toolkit • Back to Basics:5 Key for Successfully Implementing the Financial Considerations for New Revenue Recognition Standard Construction Companies • 6 Key Ways to Strengthen Your • The Not-for-Profit's Guide to Cybersecurity Posture Fraud Prevention NEWSLETTER Our team is dedicated to keeping our clients informed,and we prove it by creating a custom monthly e-newsletter with widely-applicable topics.The articles are designed to help you improve your business and personal finances.Popular topics include: • 3 Things To Improve Business • Are You a Big"Phish?"Protect from Operations Immediately Cybersecurity Whaling Attacks • Financial Statement Audits Aren't • You Might Have Money Hiding In Designed to Identify Fraud Plain Sight Siv up al CRIcpa.com. CRlcpa.com CARR,RIGGS&INGRAM 21 1611A2 Agenda Page 66 U. CRI AUDIT FRAMEWORK Our proposed services require a coordinated effort between us and Heritage Bay Community Development District's team. Planning and continual communication are essential todeveloping the appropriate procedures,working collaboratively to resolve any identified issues,and meeting your timelines. CRI's audit approach occurs within a framework of our client's business and industry; therefore, we assess risk by: • Understanding management's perspectives and goals,and • Considering business conditions and threats that could prevent management from achieving its business objectives. We assess risks in the following areas: • • Materiali • • Acquisition,Divestiture • ty • &Reorganization • Financial Reporting • Audit Committee& Compliance Management Expectations • New Accounting • • Operating Results Pronouncements OeratlOnal' Banking Covenant pRequirements Financial . t Governance 4 k ti • { `F Sff nvironme • Internal Control ''• Investor/Market Environment • { Expec• tations a • IT Systems&Support Technological Innovation � r • Legislative!Regulatory Changes CRlcpa.com CARR,RIGGS&INGRAM 22 1611A2 Agenda Page 67 III CRI AUDIT FRAMEWORK Our ultimate intent is to drill down from these broad risks to specific financial reporting risks.We understand both these risks and management's processes and procedures for mitigating them (i.e. internal controls) in order to develop our procedures to carry out our audit responsibilities. Although our audits are conducted through a structured, risk-based model, we focus on understanding the client's needs, requirements, and expectations. We work collaboratively with management and the Audit Committee (or similar function)to develop a communication and work plan to continuously improve client service, by doing so we help in moving your team from simple compliance to providing you with a competitive advantage. In planning,we concentrate on "key risks," (items with a greater risk of a material misstatement, a material weakness in internal controls,or other matters resulting in the issuance of an inappropriate audit report).We focus on"material"items(i.e.those items that would be important to the user of your financial statements). When evaluating materiality of identified misstatements,certain quantitative and qualitative factors must be considered—which may include: • Impact on operating trends(revenue/income,expenses,net income,etc). • Nature of the misstatement (i.e., did the misstatement result from an unlawful transaction?). • Impact on liquidity,capital/surplus,earnings capacity,etc. • Impact to loan covenants and contractual and regulatory requirements. Consistent communication is a key to completion of the audit. By ensuring constant involvement,we are in a better position to respond to your issues timely and efficiently. Therefore, we plan to meet with your management to: • Set-up the audit by reviewing the mapping of Heritage Bay Community Development District's financial information (financial statements and notes) to significant processes and IT systems to ensure that all significant account balances, transactions, procedures, and systems are tested as deemed necessary. • Discuss ongoing changes—specifically new accounting pronouncements and key business transactions in their early stages,enabling us to agree on the resolution of various complex business issues on a timely basis. CRlcpa.com CARR,RIGGS&INGRAM 23 1611A2 Agenda Page 68 CRI AUDIT APPROACHI Our audit approach is a four stage approach, as depicted in the summary below. Our client acceptance and risk assessment procedures (as noted on the previous page) occur during detailed conversations and observations with your team. The results of those procedures allow us to tailor an audit program to your specific risks and needs. We then execute the audit, report the results, and evaluate continuous improvement opportunities for ongoing service and benefit to you. �L MONITof3.AcCEPCE& a,*" ,: ee,,,, 'r, y7RE-PLANNING . x n �"�' �" e Auditw ?' $, , a rap u p� ,5 WI { ...it4.,..1.-, s Ce( ttonae N li �Pv -. ,,,,,,;„,,,,,-3r- r u & ',,z,,:....1-, C , hr w Z iFI‘Te cc 'Engagtment ¢ � $ a s n Issue = 5copir� s.< •;- opinion(s) 1. x 1 Heritage Bay CDD - � + kli - . , a 5 �k roh DebriefF � .- . �Y" .. , -4'..i%":',.4 sr .3� f + .Crenan . x .N. CRlcpa.com CARR,RIGGS&INGRAM 24 1611A2 Agenda Page 69 ■ CRI AUDIT APPROACH Stade 1: Client Acceptance&Pre-planning Stage 3: Audit Execution • Perform client acceptance procedures where • Where possible,develop detailed analytical necessary. procedures to use as substantive tests to reduce • Collaborate with management to agree to tests of details. Examples include: expectations and scope. - ratio analysis, • Assign appropriate staff to engagement based - regression analysis, on client needs and assessed risk. - trend analysis, - predictive tests or - reasonableness tests. • Where possible utilize Computer-Assisted Audit Interview client personnel and others,as Techniques(CAATs),such as IDEA or ACL to necessary to understand client-specific automate testing for more coverage and less objectives and risks. disruption to the client. Assess environmental and other external risks • Where possible,perform targeted testing and potential impact on the audit planning. (also known as"coverage"testing)of account Assess entity level controls including: control balances to tests large portions of account environment,risk assessment,information& balances. communication,and monitoring controls. • Perform tests of details,including sampling,if Assess management's fraud and IT risk applicable or necessary. assessment models. Develop independent • Perform general audit procedures,as and if fraud and IT risk assessment. applicable,such as tests related to: Assess IT General Computer(ITGC)controls, - commitments and contingencies, such as IT Environment,Developing&Delivering - legal letters, IT,and Operating IT&Monitoring IT. - management representations, - reviews of Board minutes, Assess materiality. - related party transactions, Perform preliminary analytical procedures. - debt covenants and Map financial statements to significant - going concern. transactions,processes,IT systems and related • Perform other tests for compliance such as controls. Yellow Book or Single Audit Tests. Develop understanding of significant processes '•.......................................................•' and related controls. .• Determine existence of/reliance on SSAE 16 Stage 4: Report&Monitor (formerly SAS 70(s)). • Continually monitor the audit and provide Test controls including ITGC,as and if deemed feedback as agreed during scoping or more appropriate. Tests will include a mix of: frequently,as deemed appropriate. - inquiry, • Conclude the audit(i.e.issue opinions and/or - observation, reports). - examination and . Develop and present required communications, - re-performance. including management letter comments. Determine reliance on Internal Audit,if • Perform an internal team de-briefing to identify applicable(e.g.controls or detailed tests). areas for improvement. Determine reliance on specialist(s),if applicable • Welcome the opportunity for an external de- (e.g.valuations,pension costs,etc.). briefing with our clients to improve. Finalize risk assessments and develop final audit strategy. CRIcpa.com CARR,RIGGS&INGRAM 25 i6 h A2 Agenda Page 70 ■ , APPENDIX A - PEER REVIEW EideBailly C;I'A•s;5U5INESS AI WI:'ORS System Review Report January 31,2014 To the Partners of Cart,Riggs&Ingrain,LLC and the National Peer Review Committee, We have reviewed the system of quality control for the accounting and auditing practice of Can-,Riggs&Ingram. LLC(the firm)applicable to non-SEC issuers in effect for the year ended June 30,2013.Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Poor Review Board of the American Institute of Certified Public Accountants.As a pan of our peer review,we considered reviews by regulatory entities,if applicable,in determining the nature and extent of our procedures. The tion is responsible for designing a system of quali ty control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects.Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review.The nature,objectives,scope,limitations of,and the procedures pert nmol in a System Review are described in the standards at www,aicpa.org%prsuomnarv. As required by the standards,engagements selected for review included engagements per-finned under Government Auditing Standards;audits of employee benefit plans,and audits performed under FDICIA. In our opinion,the system of quality control for the accounting and auditing practice of Carr,Riggs&Ingrain, 1.1.0 applicable to non-SEC issuers in died for the year ended June 30.2013.has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects.Finns can receive a rating of pass,pass with dcfcwncy(ies)or fain.Can-.Riggs&Ingram.LLC has received a peer review rating of pass. "441 4.L.71) Eide Bailly LLP www.cidobailty.com 800 Nicellet Mat.Ste.1300 I MImeapal s.MN 06402.7033 i T 6122330500 F 012.253.5600!EOE CRlcpa.com CARR,RIGGS&INGRAM 26 1611A2 Agenda Page 71 APPENDIX B - RFP DOCUMENTS Request for Proposals for Annual Audit Services for Heritage Bay Community Development District The Heritage Bay Community Development District (the "District")hereby requests proposals from qualified independent Certified Public Accounting firms for independent annual audits of the District's general purpose financial statements for the fiscal years ending September 30,2017,2018 and 2019. The District is a local unit of special-purpose government created under Chapter 190,Florida Statutes, for the purpose of financing,constructing and maintaining public infrastructure.The District was created by Collier County Ordinance and it has issued Capital Improvement Revenue Bonds, Series 2014,to finance the acquisition and construction of certain improvements for the benefit of the District. The Auditing entity submitting a proposal must be duly licensed under Chapter 473,Florida Statutes and be qualified to conduct audits in accordance with`Government Auditing Standards",as adopted by the Florida Board of Accountancy. Audits shall be conducted in accordance with Florida Law and particularly Section 218.39,Florida Statutes, and the rules of the Florida Auditor General. The firm must perform the audit field work at the office where the District records are maintained. Proposal packages,which include evaluation criteria and instructions to proposers are available from the District Manager at the address and telephone mnnber listed below. Proposers must provide seven(7)copies of their proposals as well as(1) electronic copy on a flash drive to Severn Trent Management Services, Attention Alan Baldwin, 210 North University Drive, Suite 702, Coral Springs, Florida 33071, Telephone: 954-603-0033 Ext. 40535. Proposals must be received by 11:00 a.m.on Monday,November 13,2017. The envelope must be marked"Auditing Services—Heritage Bay Community Development District" Please address all questions regarding this Notice to the District Manager. Heritage Bay Community Development District Bob Koncar District Manager CRIcpa.com CARR,RIGGS&INGRAM 27 1611A2 Agenda Page 72 ■ APPENDIX B - RFP DOCUMENTS Coaatoxm DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS District Auditing Services for Fiscal Year 2017,2018,2019 Collier County,Florida INSTRUCTIONS'TO PROPOSERS SECTION 1. DL1E DATE. Sealed proposals must be received no later than 11:00 am. on Monday,November 13,2017,at the offices of the District Manager,located at 210 North University Drive, Suite 702, Coral Springs, FL 33071. Proposals will be publicly opened at that time SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal,state,and local laws,ordinances,rules and regulations that in any manner affect the work Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the wort covered by the proposal in compliance with all such laws,ordinances and regulations. SECTION 3. QUALIFICATIONS OF PROPOSER. The contact, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experieace in similar woik and show that it is fully prepared to complete the work to the satisfaction of the District. SECTION 4. SUB,M ISION OF O TY ONE PROPOSAL. Proposers shall be disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers,the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization_ SECTION 5. SUBMISSION OF PROPOSAL. Submit seven (7) copies of the Proposal Documents as well as one (1) electronic copy on a flash chive, and other requested attachments at the time and place indicated herein,which shall be enclosed in an opaque sealed envelope, marked with the title "Auditing Services —Heritage Bay Community Development District"on the face of it. SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety(90)days. SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the Evaluation 1 CRlcpa.com CARR,RIGGS&INGRAM 28 1611A2 Agenda Page 73 ■ APPENDIX B - RFP DOCUMENTS Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these instructions(the`-Proposal Documents'). SECTION 8. PROPOSAL. In making its proposal,each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District. SECTION 10. CONTRACT AWARD. Within fourteen(14)days of receipt of the Notice of Award from the District,the Proposer shall enter into and execute a Contract (engagement letter)with the District SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District's limited waiver of liability contained in section 768.28, Florida Statutes,or any other statute or law. SECTION 12. MlscTLLANEOVs. All proposals shall include the following information in addition to any other requirements of the proposal documents. A. List position or title of all personnel to perform work on the District audit. Include resumes for each person listed;list years of experience in present position far each party listed and years of related experience. B. Describe proposed staffing levels, including resumes with applicable certifications. C. Three references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person D. The lump sum cost of the provision of the services under the proposal E. Must perform the audit fieldwork at the office where the District records are maintained SECTION 13. PROTESTS. Any protest regarding the Proposal Documents,insist be filed in writing,at the offices of the District Manager,within seventy-two(72)hours after the receipt of the proposed contract documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be Sled within seven(7)calendar days after the initial notice of protest was filed. Failure to timely file a CRIcpa.com CARR,RIGGS&INGRAM 29 1611 A 2 Agenda Page 74 ®� APPENDIX B - RFP DOCUMENTS notice of protest or failure to timely file a formal written protest than constitute a waiver of any right to object or protest with respect to aforesaid contract award. SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the Evaluation Critena Sheet,contained within the Proposal Documents. 3 CRIcpa.com CARR,RIGGS&INGRAM 30 16 r1A2 Agenda Page 75 APPENDIX B - RFP DOCUMENTS AUDITOR SELECTION EVALUATION CRITERIA 1. 9 brlitr of Persounet (20 Points) (E.g.,geographic locations of the firm's headquarters or permanent office in relation to the project;capabilities and experience of key personnel;present ability to manage this project;evaluation of existing workload;proposed staffing levels,etc.) 2. Proposer's Experience (20 Points) (E.g. past record and experience of the Proposer in similar paojects; volume of work previously performed by the fine;past performance for other Community Development Districts in other contracts;character,integrity,reputation,of respondent,etc.) 3. Understanding of Scope of(York (20 Points) Extent to which the proposal demonstrates an understanding of the District's needs for the services requested 4. Ainlitrto Flunrsh the Required Services_ (20 Points) Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required(E.g, the existence of any natural disaster plan for business operations). 5 Price_ (20 Points) Points will be awarded based upon the price bid for the rendering of the services and reasonableness of the price to the services. CRIcpa.com CARR,RIGGS&INGRAM 31 1611x2 Agenda Page 76 irGrau & Associates 441 CERTIFIED PUBLIC ACCOUNTANTS ...,) Proposal to Provide Financial Auditing Services HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT Proposal Due: November 13, 2017, 11 :00AM Submitted to: Heritage Bay Community Development District Attention: Auditing Services 210 N University Drive, Suite 702 Coral Springs, Florida 33071 Submitted by: Antonio J. Grau, Partner Grau &Associates 2700 North Military Trail, Suite 350 Boca Raton, Florida 33431 Tel (561) 994-9299/ (800) 229-5728 Fax (561) 994-5823 tonyAgraucpa.com /www.graucpa.com 1611A2 Agenda Page 77 Table of Contents PAGE EXECUTIVE SUMMARY/TRANSMITTAL LETTER 1 FIRM QUALIFICATIONS & EXPERIENCE 3 STAFF QUALIFICATIONS, 21 REFERENCES 29 COST OF SERVICES 31 SUPPLEMENTAL INFORMATION 33 1611A2 Agenda Page 78 Grau&Associates 2700 North Military Trail,Suite 350 Boca Raton, Florida 33431 cl n I l ncI) 1'UBI.IC ACcoUN7}1N'tS (561)994-9299•(800)299-4728 Fax(561)994-5823 November 13, 2017 Heritage Bay Community Development District Attention: Auditing Services 210 N University Drive, Suite 702 Coral Springs, Florida 33071 Re: Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2017, 2018, and 2019 Grau & Associates (Grau) is pleased to respond to the Heritage Bay Community Development District's (the "District") Request for Proposal (RFP), and look forward to working with you on your audit. We are a team of knowledgeable professionals with extensive experience in audits for organizations just like yours, and we know how to work with you to complete an effective and efficient audit. Since our focus is on government, we fully understand the professional services and work products required to meet your RFP requirements. Our team provided services in excess of 19,000 hours for our public sector clients last year, and we currently audit over 300 governmental entities. Our practice is unique as 98% of work is either audit or work related to government and non-profit entities. In addition to our firm's focus, Grau &Associates is a great fit for your audit for a variety of other reasons, including: • Experience Grau is proud of the fact that the personnel we assign to your audit are some of the most experienced auditors in the field. Unlike many other firms, our auditors work almost exclusively with governmental entities, which mean they are more knowledgeable and efficient on audits like yours. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you. Also, due to Grau's very low turnover rate for our industry, you won't have to worry about retraining your auditors from year to year. • Service Our clients are pleased with the level of personalized service they receive from our talented professionals. Because of our extensive experience, we are adept at making the transition to a new firm as smooth as possible. We work with you to resolve any issues and keep in regular contact so there are no surprises when the final report delivers. In fact, your engagement team will report any potential audit adjustments to you on a regular basis so you will have adequate time to research and respond. Additionally, we have a disaster recovery plan that includes daily data back-ups and offsite file storage, so in the case of an emergency, your records would be safe. 1611AZ Agenda Page 79 Heritage Bay Community Development District November 13, 2017 ▪ Responsiveness We pride ourselves on our high level of responsiveness. We answer emails and telephone calls within 24 hours, and usually right away. We are always accessible to clients during business hours, and make every effort to answer any questions as they arise. Additionally, we don't just complete your audit and disappear. We understand the "big picture" and think beyond the traditional auditor's perspective. We remain in touch for the entire year, suggesting ways you can improve your District's performance, procedures and controls. We will update, advise and educate you on new or revised reporting requirements so you are sure to always remain compliant. • Reputation Our reputation in our field is impeccable. We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We have the professional staff available to perform the engagement and resources required to complete the work. We are financially stable and have never been involved in any bankruptcy proceedings. • Standards Grau &Associates is a professional association/ licensed certified public accounting firm serving clients through the state of Florida. We are a member of the American Institute of Certified Public Accountants (AICPA) and the Florida Institute of Certified Public Accountants (FICPA). Additionally, individuals are members of both the (GFOA) and (FGFOA). Grau is also a member of the Governmental Audit Quality Center(GAQC). Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements. This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322. We would be happy to answer any questions or provide additional information as needed. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA(tgrauta graucpa.com) or Racquel McIntosh, CPA (rmcintoshgraucpa.com) at 561.994.9299. We thank you for considering our firm's qualifications and experience, and look forward to serving you. Very truly yours, Grau &Associates Antonio J. Grau 2 161IA2 Agenda Page 80 Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS Firm Qualifications & Experience 3 1611A2 Agenda Page 81 Grau & Associates is a medium-sized accounting firm providing comprehensive financial and compliance auditing, attestation and accounting, and other management consulting services and we are properly registered and licensed by the State of Florida. The Partners, Consultant and Managers of Grau are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. Grau &Associates is a properly registered/licensed State of Florida professional corporation and all assigned supervisory professional staff are properly registered/licensed to practice in the State of Florida. Grau's Focus and Experience • We are dedicated to serving Special Districts. • We currently audit over 300 Special Districts. • Last year, Grau performed in excess of 19,000 hours of services for our Public Sector Clients under Governmental Auditing Standards. • Grau currently only provides audit and attestation services principally for governmental and non- profit entities under government auditing standards. The firm and staff are 100% dedicated to the audit practice. During Grau's history we have consistently focused on providing service to the public sector. By focusing our resources on this industry, we provide the highest level of services to our Public Sector Clients. Grau & Associates has a total of 17 employees, 15 professional staff, including 2 Partners and 13 professionals who specialize in providing auditing, accounting, consulting, and monitoring services to the Public Sector and 2 administrative professionals. The number of professional staff by employee classification is as follows: glzimn r £' �q s 4 . 7a . r�' , 106ViPt , 3 Partners* 2 2 2 Managers* 3 3 3 Advisory Consultant 1 f 1 1 Supervisor/Seniors* r� 4 F 3 4 Staff Accountants * 5 2 5 Total [ 15 11 15 *ALL FULL TIME EMPLOYEES Compliance with Government Education Requirements In order to maintain our high level of technical competence, we provide continuing professional education programs for all partners and professional staff members, which exceed national and state standards. All of the audit professionals of Grau & Associates exceed the education requirements as set forth in Government Auditing Standards, published by the Comptroller General of the United States, and our continuing professional education programs ensure that all audit professionals meet the requirements to participate in audits of government agencies. 4 1611A2 Agenda Page 82 Professional Staff Training Partners - All of our Partners are CPA's and have diversified public accounting experience. They are responsible for overall engagement performance, policy, direction and quality control and have far exceeded minimum CPE requirements. Managers - All of our Audit Managers are CPA's who have demonstrated the ability to plan audit engagements, supervise personnel and maintain frequent contact with clients. They continually upgrade their skills through the firm's continuing education programs and courses sponsored by the AICPA, FICPA and GFOA. They have far exceeded minimum CPE Requirements. Seniors- All of our Seniors have a minimum of 3 years of diversified public accounting experience. They perform audits, evaluate staff, review findings and prepare audit reports. They possess the potential for upward mobility and have far exceeded minimum CPE requirements. Memberships All of the firm's CPA's are properly licensed as CPA's and members in good standing of both the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. In addition, certain firm professionals are members or have been members of the following professional groups: • FICPA Committee on State and Local Government • Florida Government Finance Officers Association (FGOA) • Special Review Committee of the Government Finance Officers Association • Florida Institute of CPA Non-Profit Conference Committee • Florida Association of Special Districts(FASD) • FGFOA Annual Conference Program Committee • FASD Finance Committee • FICPA Young CPAs Committee • FICPA Accounting Careers Committee In addition, we have an ongoing recruitment program that seeks only those accountants with a proven record of academic success. When we recruit at the senior and manager level, we select CPA's with proven governmental accounting and auditing experience. Quality Control and Confidentiality Grau participates in an external quality review program requiring an on-site independent examination of our auditing practice. Grau has consistently received an unqualified opinion on the quality of our audit practice. During our firm's last external quality control review, six audits were reviewed, including five government audits.A copy of the report on the firm's most recent quality review can be found on the following page. In addition to scheduled Peer Reviews, our firm continually monitors performance to ensure the highest quality of services. Under the supervision of the Audit Partner, an Audit Manager is responsible for monitoring quality control of all appropriate engagements. Results of State and Federal Reviews All state and federal reviews of the firm's reports and working papers have been accepted without change or revision to issued reports. 5 1611A2 Agenda Page 83 FICPA cPA, FtCPn Peer Renew Pngreat AICPA Pea Redew thngrmn k ninClltE;II:;�•:b C51^a &n,11L`::;r:3:r.Feria tv 4a norlm 0:SIAu'e Fln ilii eta a e e crel March 2,2017 Antonio Jose Gran Jr,CPA 4rau&Associates • 2700 N Military Tri Ste 350 Boca Raton,FL 33431 Dear Mr.Grau: • It is my pleasure to notify you that on March 2,2017 the Florida Peer Review Committee •• accepted the report on the most recent system peer review of your firm.The due date tar your next review is December 31,2019.This is the date by which all review documents should to completed and submitted to the administering entity. As you know,the report had a peer review rating of pass.The Committee asked me to convey its congratulations to the firm. Sincerely. aiweh- Paul N.Brown,CPA,COMA Director of Technical Services • cc!Daniel Joseph Hcvia,CPA Finn Number:4390114 Review Number:474720 • 325 W C0;C1e 4e, Re.Sox 5487 T,IIanume,FL:52319 (850)221-Z727 (BPB)117.5)97-lay,:(850)222.5*a ,v.sw.ricpnOrg A1CPAA) PEER REVIEW PROGRAM is proud to present this Certificate of Recognition t<, Grau & Associates For having a system of-quality control for its accounting and auditing practice in effect for the year ended June 30.2016 which has been designed to meet the requirements or the quality control standards for on accounting and aud•' g practice established by the AICPA and which was complied with during the year than ended to provide the tion with reasonable assurance of conforming with professional standards. llrl6 8 1 6 I 1 A 2 Agenda Page 84 Partial List of Clients The following is a partial list of clients served and related experience: p� pp��yR' i1 DEVELOPMENT 1 DISIRIas o p ' u c �OMMUH 1 a U' _ . > Aberdeen Community Development District ✓ 9/30 Allen Plantation Community Development District V 9/30 Amelia Concourse Community Development District ✓ 9/30 Amelia National Community Development District V 9/30 Amelia Walk Community Development District V 9/30 Anthem Park Community Development District V 9/30 Antigua at St.Augustine Community District V 9/30 Aqua One Community Development District V 9/30 Arbor Green Community Development District ✓ ✓ 9/30 Arbor Green Community Development District ✓ ✓ 9/30 Arlington Ridge Community Development District ✓ 9/30 Armstrong Community Development District V V 9/30 Artisan Lakes Community Development District ✓ 9/30 Asturia Community Development District ✓ ✓ 9/30 Ave Maria Stewardship Community Development District V ✓ 9/30 Aventura Isles Community Development District V V 9/30 Bahia Lakes Community Development District ✓ V 9/30 Ballantrae Community Development District V V 9/30 Ballantrae Hillsborough Community Development District V ✓ 9/30 Bartram Park Community Development District V V 9/30 Bartram Springs Community Development District ✓ V 9/30 Bay Creek Community Development District V ✓ 9/30 Bay Laurel Community Development District ✓ V V 9/30 Bay Tree Community Development District V V 9/30 Bayside Improvement Development District V V 9/30 Baywinds Community Development District V 9/30 Beach Community Development District ✓ 9/30 Beacon Tradeport Community Development District V 9/30 Beeline Community Development District ✓ V 9/30 Bella Verda East Community Development District V 9/30 Bella Verda Lake Community Development District V 9/30 Bella Vida Community Development District V V 9/30 Bellagio Community Development District ✓ ✓ 9/30 Belmont Community Development District V 9/30 Belmont Lakes Community Development District ✓ V 9/30 Bexley Community Development District V V 9/30 Blackburn Creek Community Development District V 9/30 Bluewaters Community Development District V V 9/30 7 1 6 I 1 A 2 Agenda Page 85 hi d 9COMMUNI YD OPMBIT DISTRICT 6 Y W u Bobcat Trail Community Developement District 9/30 Boggy Creek Community Development District 9/30 Bonita Landing Community Development District 9/30 Bonita Village Community Development District 9/30 Bonnett Creek Resort Community Development District 9/30 Bonterra Community Development District 9/30 Brandy Creek Community Development District 9/30 Bridgewater Community Development District 9/30 Bridgewater of Wesley Chapel Community Development District 9/30 Briger Community Development District 9/30 Brighton Lakes Community Development District 9/30 Brooks of Bonita Springs I Community Development District 9/30 Brooks of Bonita Springs II Community Development District 9/30 i Bull Frog Creek Community Development District 9/30 Candler Hills East Community Development District 9/30 Capital Region Community Development District 9/30 Captain's Key Dependent District 9/30 Caribe Palm Community Development District 9/30 Carlton Lakes Community Development District 9/30 Cascades at Groveland Community Development District 9/30 Catalina at Winkler Preserve Community Development District 9/30 CBL/BM Port Orange West Community Development District 9/30 Cedar Pointe Community Development District III9/30 Heritage Bay Point Community Development District 9/30 Central Lake Community Development District 9/30 Century Gardens Community Development District 9/30 Century Gardens at Tamiami Community Development District 9/30 Century Gardens Village Community Development District 9/30 Century Parc Community Development District 9/30 CFM(Coolidge Fort Myers)Community Development District III 9/30 Chapel Creek Community Development District 9/30 Champions Gate Community Development District 9/30 Champion's Reserve Community Development District III 9/30 Channing Park Community Development District V 9/30 City Center Community Development District V 9/30 City Place Community Development District V ✓ 9/30 Clearwater Cay Community Development District ✓ 9/30 Coastal Lake Community Development District ✓ 9/30 Cocot Palms Community Development District ✓ ✓ 9/30 Coconut Cay Community Development District V ✓ 9/30 Concorde Estates Community Development District ✓ 9/30 Concorde Station Community Development District ✓ ✓ 9/30 8 I 1611A2 Agenda Page 86 3u N�(Y DEVELOPMENT DISTRICTS 9 OOIrIMU G 3 W N< A. y Y Connerton West Community Development District ✓ 9/30 Copper Creek Community Development District ✓ V 9/30 Copper Oaks Community Development District ✓ V 9/30 Copperstone Community Development District ✓ V 9/30 Coral Bay Community Development District ✓ V 9/30 Coral Keys Homes Community Development District ✓ 9/30 Coral Town Park Community Development District V 9/30 Cordoba Ranch Community Development District V V 9/30 Corkscrew Farms Community Development District V ✓ 9/30 Coronado Community Development District ✓ ✓ 9/30 Cory Lakes Community Development District ✓ ✓ 9/30 Country Club of Mount Dora Community Development District ✓ 9/30 Country Greens Community Development District ✓ V 9/30 Country Walk Community Development District V ✓ 9/30 Covington Park Community Development District V V 9/30 Creekside Community Development District ✓ V 9/30 Crestview II Community Development District ✓ ✓ 9/30 Crestview West Community Development District ✓ ✓ 9/30 Cross Country Home Services Community Development District V 9/30 Cross Creek Community Development District V 9/30 Cutler Cay Community Development District V 9/30 Cypress Cove Community Development District V V 9/30 Cypress Grove Community Development District V V 9/30 Cypress Lakes Community Development District ✓ ✓ 9/30 Cypress Shadows Community Development District V ✓ 9/30 Deer Island Community Development District ✓ 9/30 Deer Run Community Development District ✓ 9/30 Diamond Hill Community Development District V 9/30 Double Branch Community Development District V V 9/30 Dove Pond Community Development District ✓ 9/30 Downtown Doral Community Development District ✓ ✓ 9/30 Dunes Community Development District ✓ ✓ V 9/30 Dupree Lakes Community Development District V V 9/30 Eagle Point Community Development District V 9/30 East Bonita Bridge Road Community Development District V ✓ 9/30 East Park Community Development District ✓ ✓ 9/30 Easton Park Community Development District ✓ 9/30 Enclave at Black Point Marina Community Development District ✓ V 9/30 Encore Community Development District V V 9/30 Enterprise Community Development District ✓ ✓ V 9/30 Epperson Ranch Community Development District V V 9/30 Estancia at Wiregrass Community Development District ✓ 9/30 9 1 6 1 1 A Agenda Page 87 c C «9 Y 'O COMMUNifY DEVELOPMENT DISTRICTS el a Estates at Cherry Lake Community Development District V ✓ 9/30 Estuary Community Development District V 9/30 Falcon Trace Community Development District ✓ V 9/30 Fallschase Community Development District ✓ V 9/30 Fiddler's Creek Community Development District V 9/30 Fishhawk I Community Development District V ✓ 9/30 Fishhawk II Community Development District V V 9/30 Fishhawk III Community Development District ✓ 9/30 Fish hawk IV Community Development District ✓ V 9/30 Fleming Island Plantation Community Development District ✓ ✓ 9/30 Florida Green Finance Authority ✓ V 9/30 Founder's Ridge Community Development District ✓ 9/30 Fountainbleau Lakes Community Development District V V 9/30 Forest Creek Community Development District V 9/30 Gardens at Millenia Community Development District V 9/30 Glen St.Johns Community Development District ✓ 9/30 Gramercy Farms Community Development District V 9/30 Grand Bay at Doral Community Development District V V 9/30 Grand Hampton Community Development District V V 9/30 Grand Haven Community Development District V ✓ 9/30 Greater Lakes/Sawgrass Community Development District ✓ V 9/30 Green Corridor PACE District V ✓ 9/30 Greyhawk Landing Community Development District ✓ 9/30 Groves Community Development District V ✓ 9/30 Habitat Community Development District V 9/30 Hacienda Lakes Community Development District V ✓ 9/30 Hamal Community Development District V V 9/30 Hammocks Community Development District ✓ V 9/30 Harbor Bay Community Development District ✓ 9/30 Harbour Isles Community Development District ✓ 9/30 Harbourage at Braden River Community Development District V V 9/30 Harmony Community Development District V 9/30 Harrison Ranch Community Development District V 9/30 Hawk's Point Community Development District V 9/30 Hemmingway Point Community Development District ✓ ✓ 9/30 Heritage Bay Community Development District ✓ ✓ 9/30 Heritage Greens Community Development District V V 9/30 Heritage Harbor Community Development District V 9/30 Heritage Harbor at Braden River Community Development District V 9/30 Heritage Harbour Market Place Community Development District V 9/30 Heritage Harbour South Community Development District ✓ 9/30 Heritage Isles at Viera Community Development District ✓ 9/30 10 1611A2 Agenda Page 88 ani •' C Y COMMUNITY DEVIOPMET DISTRICTS w u Heritage Isles Community Development District ✓ 9/30 Heritage Landing Community Development District V ✓ 9/30 Heritage Oak Park Community Development District ✓ V 9/30 Heritage Park Community Development District V V 9/30 Heritage Plantation Community Development District V V 9/30 Heritage Springs Community Development District V V 9/30 Heron Isles Community Development District V 9/30 Hickory Hammock Community Development District ✓ 9/30 High Ridge/Quantum Community Development District ✓ 9/30 Highlands Community Development District ✓ V 9/30 Hollywood Beach Community Development District V ✓ 9/30 Homestead 50 Community Development District V 9/30 Hypoluxo-Haverhill Community Development District V V 9/30 Independence Park Community Development District / 9/30 Indigo Community Development District ✓ V 9/30 Indigo East Community Development District V ✓ 9/30 Interlaken Community Development District ✓ 9/30 Islands at Doral III Community Development DistrictB,e 9/30 Islands at Doral(NE)Community Development District 9/30 Islands at Doral(SW)Community Development DistrictIII 9/30 Islands at Doral Townhomes Community Development District 9/30 Isles of Bartram Park Community Development District 9/30 Journeys End Community Development District 9/30 Jurlington Creek Plantation Community Development District 9/30 K-Bar Ranch Community Development District Eli 9/30 Kendall Breeze Community Development District 9/30 Kendall Breeze West Community Development District 8, 9/30 Key Marco Community Development District 9/30 Keys Cove Community Development Districte,e 9/30 Keys Cove II Community Development District 9/30 La Collina Community Development District 9/30 Laguna Estates Community Development District III 9/30 Laguna Lakes Community Development District 9/30 Lake Ashton Community Development District 9/30 Lake Ashton II Community Development District 9/30 Lake Francis Community Development District III 9/30 Lake Padgett Estates Independent District 9/30 Lake Powell Residential Golf Community Development District 9/30 Lakes by the Bay South Community Development District 1111119/30 Lakeshore Ranch Community Development District 9/30 Lakeside Community Development District ✓ 9/30 Lakeside Landings Community Development District V 9/30 11 16I1A ? Agenda Page 89 « c m COMMUNITY OPM DISTRICTS E 9 r M Is to u Lakeside Plantation Community Development District V ✓ 9/30 Lakewood Ranch 1 Community Development District V 9/30 Lakewood Ranch 2 Community Development District ✓ 9/30 Lakewood Ranch 3 Community Development District ✓ 9/30 Lakewood Ranch 4 Community Development District ✓ 9/30 Lakewood Ranch 5 Community Development District ✓ 9/30 Lakewood Ranch 6 Community Development District V 9/30 Legacy Springs Community Development District V 9/30 Legends Bay Community Development District V 9/30 Lexington Community Development District ✓ ✓ 9/30 Live Oak Lake Community Development District ✓ V 9/30 Live Oak No. 1 Community Development District ✓ ✓ 9/30 Long Lake Ranch Community Development District V ✓ 9/30 Longleaf Community Development District ✓ 9/30 Lucaya Community Development District / ✓ 9/30 Madeira Community Development District ✓ 9/30 Magnolia Park Community Development District ✓ 9/30 Magnolia West Community Development District ✓ 9/30 Main Street Community Development District ✓ 9/30 Mainstreet Community Development District V 9/30 Majorca Isles Community Development District V ✓ 9/30 Maple Ridge Community Development District ✓ ✓ 9/30 Marsh Harbour Community Development District ✓ 9/30 Marshall Creek Community Development District ✓ 9/30 Mayfair Community Development District V 9/30 Meadow Pines Community Development District V V 9/30 Meadow Point I Community Development District V ✓ 9/30 Meadow Point III Community Development District V 9/30 Meadow Point IV Community Development District ✓ 9/30 Meadow Woods Community Development District ✓ 9/30 Mediterra North Community Development District ✓ V 9/30 Mediterra South Community Development District V ✓ 9/30 Mediterranea Community Development District V ✓ 9/30 Middle Village Community Development District ✓ ✓ 9/30 Mira Lago West Community Development District V 9/30 Mirada Community Development District ✓ ✓ 9/30 Miromar Lakes Community Development District ✓ 9/30 Montecito Community Development District V ✓ 9/30 Monterey/Congress Community Development District V V 9/30 Myakka Community Development District V / 9/30 Moody River Estates Community Development District ✓ 9/30 Myakka Ranch Community Development District ✓ V 9/30 12 1611A2 Agenda Page 90 COMMUNfl Y DEVELOPMENT DI 'RIC S e Myrtle Creek Community Development District ✓ 9/30 Naples Heritage Community Development District ✓ V 9/30 Narcoossee Community Development District ✓ 9/30 Newport Tampa Bay Community Development District ✓ 9/30 North Dade Community Development District ✓ V 9/30 Northern Riverwalk Community Development District ✓ ✓ 9/30 Northwood Community Development District ✓ 9/30 Oak Creek Community Development District ✓ ✓ 9/30 Oakridge Community Development District ✓ V 9/30 Oaks at Shady Creek,The Community Development District ✓ V 9/30 Oakstead Community Development District ✓ V 9/30 Old Palm Community Development District ✓ V 9/30 Orchid Grove Community Development District ✓ ✓ 9/30 Osprey Oaks Community Development District ✓ ✓ 9/30 OTC Community Development District ✓ ✓ 9/30 Palm Bay Community Development District ✓ V 9/30 Palm Beach Plantation Community Development District ✓ 9/30 Palm Coast Park Community Development District V ✓ 9/30 Palm Glades Community Development District V 9/30 Palma Sola Trace Community Development District ✓ ✓ 9/30 Palms of Terra Cela Bay Community Development District V V 9/30 Pan American West Community Development District ✓ 9/30 Panther Trace I Community Development District ✓ ✓ 9/30 Panther Trace II Community Development District V 9/30 Panther Trails Community Development District ✓ ✓ 9/30 Parker Road Community Development District ✓ 9/30 Parklands Lee Community Development District ✓ V 9/30 Parklands West Community Development District ✓ V 9/30 Parkway Center Community Development District ✓ 9/30 Paseo Community Development District ✓ 9/30 PBR Community Development District ✓ 9/30 Pebblewalk Village Community Development District ✓ 9/30 Pelican Marsh Community Development District ✓ 9/30 Pembroke Harbor Community Development District ✓ V 9/30 Pentathlon Community Development District ✓ ✓ 9/30 Pine Air Lakes Community Development District V V 9/30 Pine Island Community Development District V 9/30 Pine Island South Community Development District ✓ 9/30 Piney-Z Community Development District ✓ 9/30 Pioneer Community Development District ✓ 9/30 Poinciana Community Development District ✓ 9/30 Poinciana West Community Development District ✓ V 9/30 13 1 6 1 1 A 2 Agenda Page 91 3 = e COMMUNITY DEVEOPMENT DISTRICTS 1 i 4 u a tu Portico Community Development District 9/30 Portofino Cove Community Development District 9/30 Portofino Isles Community Development District 9/80 Portofino Landings Community Development District 9/30 Portofino Shores Community Development District 9/30 Portofino Springs Community Development District 9/30 Portofino Vineyards Community Development District 9/30 111111 Portofino Vista Community Development District 9/30 Preserve at Wilderness Lake Community Development District 9/30 Principal One Community Development District 9/30 Quantum Community Development District 9/30 Quantum Park Overlay Community Development District 9/30 Quarry Community Development District 9/30 Randal Park Community Development District 9/30 Remington Community Development District 9/30 Renaissance Community Development District 9/30 Reserve Community Development District 9/30 Reserve 2 Community Development District IIII 9/30 Reunion East Community Development District 9/30 Reunion West Community Development District 9/30 River Bend Community Development District 9/30 River Glen Community Development District II 9/30 River Hall Community Development District 9/30 River Place on the St.Lucie Community Development District 9/30 River Ridge Community Development District 9/30 Rivercrest Community Development District III 9/30 Rivers Edge Community Development District 9/30 Sable Palm Community Development District 9/30 Sail Harbour Community Development District 9/30 Sampson Creek Community Development District 9/30 Sandy Creek Community Development DistrictIII 9/30 Sausalito Bay Community Development District 9/30 Seven Oaks I Community Development District 9/30 Seven Oaks II Community Development District 9/30 Silver Palms Community Development District 9/30 Silverado Community Development District III 9/30 Six Mile Creek Community Development District 9/30 Somerset Community Development District 9/30 Sonoma Bay Community Development District 9/30 South Bay Community Development District II 9/30 South Fork Community Development District ✓ 9/30 South Fork East Community Development District ✓ V 9/30 14 1611A2 Agenda Page 92 104., C d DIMUNITY OPM� DISTRICTS h , u South Fork III Community Development District ✓ V 9/30 South Kendall Community Development District V 9/30 South Shore Corporate Park Industrial Community Development District / V 9/30 South-Dade Venture Development District V ✓ 9/30 South Village Community Development District ✓ 9/30 Southaven Community Development District ✓ 9/30 Southern Hills Plantation I Community Development District ✓ 9/30 Southern Hills Plantation II Community Development District V 9/30 Southern Hills Plantation III Community Development District ✓ 9/30 Spicewood Community Development District ✓ V 9/30 Split Pine Community Development District V 9/30 Springridge Community Development District(formerly Killarney) V ✓ 9/30 St.John's Forest Community Development District ✓ 9/30 Sterling Hill Community Development District ✓ 9/30 Stevens Plantation Community Development District V V 9/30 Stonebrier Community Development District V 9/30 Stonegate Community Development District V V 9/30 Stoneybrook at Venice Community Development District V V 9/30 Stoneybrook Community Development District ✓ ✓ 9/30 Stoneybrook Oaks Community Development District ✓ 9/30 Storey Park Community Development District ✓ V 9/30 Summerville Community Development District ✓ ✓ 9/30 Summit at Fern Hill Community Development District V V 9/30 Sunny Hills Units 12-15 Dependent District V 9/30 SWI Community Development District ✓ 9/30 Talavera Community Development District ✓ ✓ 9130 Talis Park Community Development District V ✓ 9/30 Tampa Palms Community Development District ✓ V 9/30 Tampa Palms Open Space and Transport Community Development District ✓ ✓ 9/30 Tapestry Community Development District ✓ V 9/30 Tara Community Development District V 9/30 Terra Bella Community Development District ✓ 9/30 Tesoro Community Development District ✓ V 9/30 Thousand Oaks Community Development District ✓ V 9/30 Tison's Landing Community Development District / 9/30 Tolomato Community Development District ✓ V 9/30 Tomoka Community Development District ✓ ✓ 9/30 Toscana Isles Community Development District ✓ 9/30 Town Center at Palm Coast Community Development District ✓ ✓ 9/30 Tradition Community Development District / 9/30 Trails Community Development District ✓ 9/30 Trails at Monterey Community Development District ✓ ✓ 9/30 15 1611A2 Agenda Page 93 m e c ti u DISTRICTS E; W COMMUHIT1f ODM Ili a M a V Treaty Oaks Community Development District 9/30 Tree Island Estates Community Development District 9/30 Treeline Preserve Community Development District 9/30 Trevesta Community Development District 9/30 Triple Creek Community Development District 9/30 TSR Community Development District 9/30 Turnbull Creek Community Development District 9/30 Turtle Run Community Development District 9/30 Tuscany Reserve Community Development District 9/30 Twelve Oaks Community Development District 9/30 Two Creeks Community Development District 9/30 University Place Community Development District 9/30 University Square Community Development District 9/30 Urban Orlando Community Development District 9/30 Valencia Acres Community Development District 9/30 Vasari Community Development District 9/30 Venetian Community Development District 9/30 Venetian Isles Community Development District IIII 9/309/30 Venetian Parc Community Development District Verandah Community Development District 9/30 Verandah East Community Development District 9/30 Verandah West Community Development District 9/30 Verandahs Community Development District 9/30 Verano#1 Community Development District 9/30 Verano Center Community Development District 9/30 Verona Walk Community Development District 9/30 Viera East Community Development District 9/30 Villa Portofino East Community Development District 9/30 Villa Portofino West Community Development District 9/30 Villa Vizcaya Community Development District 9/30 Village Walk of Bonita Springs Community Development District 9/30 Villages at Bloomingdale Community Development District ii 9/30 Village at Gulfstream Park Community Development District 9/30 Villages of Glen Creek Community Development District 9/30 Villages of Westport Community Development District 9/30 Vista Community Development District 9/30 Vista Lakes Community Development District III9/30 Vizcaya in Kendall Community Development District 9/30 Walnut Creek Community Development District 9/30 Waterchase Community Development District 9/30 Waterford Estates Community Development District ✓ ✓ 9/30 Waterford Landing Community Development District ✓ ✓ 9/30 16 1611A2 Agenda Page 94 e Y. .. cOMMUHlr1(DEVELOPMENT IRI a ,F21 Watergrass Community Development District ✓ ✓ 9/30 Waterlefe Community Development District ✓ 9/30 Water's Edge Community Development District ✓ ✓ 9/30 l Waterset North Community Development District ✓ 9/30 1 Waterstone Community Development District 1 ✓ 9/30 Wentworth Estates Community Development District ✓ 9/30 West Lake Community Development District ✓ ✓ 9/30 West Villages Independent District ✓ ✓ 9/30 Westchase Community Development District ✓ ✓ 9/30 Westchester Community Development District ✓ 9/30 Westridge Community Development District ✓ 9/30 Willow Creek Community Development District ✓ 9/30 Winding Cypress Community Development District ✓ ✓ 9/30 Windsor at Westside Community Development District 1 ✓ 9/30 Winston Trails East Community Development District 1 9/30 Winter Garden Village at Fowler Groves Community Development District ✓ 9/30 Woodlands Community Development District ✓ 9/30 World Commerce Community Development District ✓ 9/30 Wyndam Park Community Development District / V 9/30 Wynnfield Lakes Community Development District ✓ 9/30 Wynnmere West Community Development District V ✓ 9/30 TOTAL 437 3 255 2 e it e OERNMENTALE (fII1ES . s y e 3 E' m G m I I e g Ei 3 c$ rn. 3 8 s Broward County School District(Joint Venture) V N/A (Assessment of Maintenance Operations) Broward County School District(Joint Venture,20%) ✓ 1 ✓ 6/30 Florida Community College at Jacksonville(Internal Audit) ✓ 6/30 Florida Transit Association Finance Corporation ✓ ✓ ✓6/30 Highland County School District(Internal Funds Audit) V 6/30 Palm Beach County School District(Assessment of maintenance for Facility ✓ V 6/30 and Property Management)(Internal Funds Audit) Palm Beach County School District(Joint Venture,20%) ✓ ✓ ✓ 6/30 Migrant Health Services of Palm Beach County ✓ ✓ N/A South Florida Water Management District ✓ 9/30 South Florida Water Management District CERP Program V N/A Management Services(Joint Venture) _State of Florida Department of Management Services(Construction) ✓ N/A State of Florida Department of Transportation(Overhead Audits-Various) ✓ ✓N/A TOTAL 2 3 8 4 2 2 17 1 16I1A2 Agenda Page 95 NON-PROFIT CLIENTS SERVED AND a 9 G I. O m RELATED EXPERIENCE JJ1II1 W Aid to Victims of Domestic Abuse,Inc. ✓ ✓ ✓ ✓ ✓ 6/30 Alliance for Human Services,Inc. ✓ ✓ 6/30 Brevard Workforce Development Board,Inc. ✓ ✓ 6/30 Broward County Human Rights Board/Division(Joint Venture,30%) V ✓ N/A Broward Education Foundation V V V V 6/30 CareerSource Broward ✓ V 9/30 Christian Manor V V V V V ✓ 12/31 _Delray Beach Community Land Trust V V 9/30 Family Promise V V 12/31 Florida Public Transportation Association,Inc. ✓ 1 V V 9/30 Florida Transit Association Finance Corporation V ✓ 9/30 Hispanic Human Resources Council V V V ✓ ✓ V V 9/30 Mae Volen Senior Center V ✓ _ ✓ V V V 6/30 National Board for Registration of Registrars ✓ V 3/31 National Cancer Registration Board V V 6/30 North Lauderdale Academy High School V V 6/30 Northwood Development Corporation V V ✓ V V ✓ 9/30 Palm Beach Community College Foundation ✓ ✓ v 6/30 Palm Beach County Workforce Development Board(Joint Venture, ✓ 6/30 25%) Pasco-Hernando Workforce Board ✓ ✓ 6/30 Southwest Florida Workforce Development Board ✓ ✓ ✓ 6/30 Urban League of Palm Beach County ✓ ✓ 1 6/30 TOTAL 9 13 5 13 9 13 6 M RETTIFIENTPLANS ° G 1 9 W C T. W . Campbell Property Management 401(k) V ✓ ✓ 12/31 City of Cooper City General Employee Retirement Plan V V 9/30 City of Lauderhill General Employee Retirement Plan V V 9/30 City of Parkland Police Pension Fund ✓ ✓ 9/30 City of Sunrise General Employees'Retirement System V V 9/30 Cross County Home Services and Affiliates 401(k)Plan V V ✓ 9/30 Danmar Corporation 401(k)Plan ✓ ✓ 12/31 Florida Public Utilities 401(k)and Pension Plans ✓ ✓ 12/31 Jacksonville Police and Fire Pension Fund ✓ 9/30 Pinetree Water Control District Defined Contribution Retirement Plan ✓ 9/30 San Carlos Park Fire Protection and Rescue Service District ✓ V 9/30 Town of Davie General Employees Retirement Plan V 9/30 Town of Hypoluxo Defined Contribution Retirement Plan ✓ V 9/30 Town of Lauderdale By The Sea Volunteer Firefighters Pension Plan ✓ V 9/30 TOTAL 14 4 9 18 1611A2 Agenda Page 96 SPECIAL DISTRI ill eti as e y t r 0 IA V Belle Fontaine Improvement District V 9/30 Boca Raton Airport Authority V ✓ 9/30 Central Broward Water Control District ✓ ✓ 9/30 Central County Water Control District V 9/30 Citrus County Mosquito Control District ✓ 9/30 Coquina Water Control District V ✓ 9/30 East Central Regional Wastewater Treatment Facility V V V 9/30 East Naples Fire Control and Rescue District V ✓ 9/30 Greater Boca Raton Beach and Park District ✓ ✓ 9/30 Greeneway Improvement District V 9/30 Hobe-St.Lucie Conservancy District V V 9/30 Homestead Educational Facilities Benefits District V 9/30 Horizons Improvement District ✓ 9/30 1 Indian Trail Improvement District V V 9/30 Key Largo Waste Water Treatment District ✓ ✓ ✓ ✓ 9/30 Lake Padgett Estates Independent Special District ✓ 9/30 Lakewood Ranch Inter-District Authority V 9/30 Lost Rabbit Public Improvement District ✓ 9/30 Loxahatchee Groves Water Control District V ✓ 9/30 Myakka City Fire Control District ✓ 9/30 Old Plantation Control District V ✓ 9/30 Pal Mar Water Control District ✓ ✓ 9/30 Palm Beach Soil and Water Conservation District V 9/30 Pinellas Park Water Management District ✓ ✓ 9/30 Pine Tree Water Control District(Broward) V ✓ 9/30 Pinetree Water Control District(Wellington) V ✓ 9/30 Ranger Drainage District ✓ ✓ 9/30 Renaissance Improvement District V 1 9/30 San Carlos Park Fire Protection and Rescue Service District ✓ ✓ 9/30 South Central Regional Wastewater Treatment and Disposal Board ✓ ✓ ✓ 9/30 South Indian River Water Control District ✓ ✓ ✓ 9/30 South Trail Fire Protection&Rescue District V ✓ 9/30 St.Lucie West Services District V ✓ 9/30 Sun'N Lake of Sebring Improvement District V V 9/30 Sunshine Water Control District V ✓ 9/30 Twelve Oaks Improvement District ✓ 9/30 West Lakeland Water Control District V 9/30 West Villages Independent District ✓ ✓ 9/30 TOTAL 38 3 3 24 19 16 11A2 Agenda Page 97 THIS PAGE INTENTIONALLY LEFT BLANK 20 I6ii * Agenda Page 98 iir Grau & Associates AOCERTIFIED PUBLIC ACCOUNTANTS Staff Qualifications, Experience & Resumes 21 ! 611A2 Agenda Page 99 QUALITY AND EXPERIENCE OF FIRM'S ASSIGNED AUDITING PERSONNEL You will have two partners available and our consultant for any technical assistance. In addition, a senior will be assigned to the engagement that will perform the majority of fieldwork. Additional staff are available to assist with the engagement should the need arise. Name Years CPE within last 2 Professional performing years Memberships government audits ANTONIO 3. GRAU, CPA Over 30 Government Accounting, AICPA (Partner) Auditing:63 hours FICPA FGFOA Accounting,Auditing and GFOA Other:62 hours ...__.._._.__. -._---- -------------------- -- — ------ -- --------- ------- ----------------- ANTONIO S. GRAU, CPA Over 40 Government Accounting and AICPA (Concurring Review Consultant) Auditing:32 hours FICPA ICPA Accounting,Auditing and Other:62 hours RACQUEL MCINTOSH, CPA Over 10 Government Accounting and AICPA (Partner) Auditing hours:61 FICPA FGFOA Accounting,Auditing and FASD Other:41 hours 22 1611A2 Agenda Page 100 POSITION DESCRIPTIONS Engagement Partner The engagement will be performed under the direct supervision of an Engagement Partner. The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The Engagement Partner will also be involved in: • coordinating all services; • directing the development of the overall audit approach and plan; performing an overriding review of work papers; ` •a resolving technical accounting and reporting issues; 1\ t• reviewing, approving and signing reports, management letters, and other audit engagement F products; and, :• ascertaining client satisfaction with all aspects of our engagement, such as services and the personnel assigned. Concurring Review and Advisory Consultant A Concurring Review Consultant will be available as a sounding board to advise in those areas where problems are encountered. He will also perform a second review of all reports to be issued by Grau & Associates. Audit Manager and Senior The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy. Responsibilities will include; • planning the audit; :• preparing or modifying audit programs, as needed; :• evaluating internal control and assessing risk; :• communicating with the client and the partners the progress of the audit; and o� determining that financial statements and all reports issued by the firm for accuracy, completeness and that they are prepared in accordance with professional standards and firm policy. Information Technology Consultants and Personnel In addition to the assigned personnel above, Grau and Associates has staff with significant IT auditing experience that will assist in the evaluation and testing of internal controls. Because our staff has both a financial audit and IT background, they are able to communicate effectively all IT related concerns to management. In addition, Grau contracts with an outside group of IT management consultants to assist with matters including, but not limited to; network and database security, internet security and vulnerability testing. CONTINUITY Grau's engagement team's workload is organized in such a way that additional OF STAFF AND activities brought about by this engagement will not impact our current commitments AUDIT TEAM to our clients. We have sufficient staff capacity to integrate these professional services into our present operations, while continuing to maintain the highest standards of quality and time lines for our clients. 23 I 611A2 Agenda Page 101 COMPOSITION OF ENGAGEMENT TEAM In contrast to the majority of both national and local firms, Grau's proposed engagement team is comprised of an exceptionally large percentage of high-level audit professionals. This gives us the ability to quickly recognize problems and be more efficient as a result of our Team's DECADES of governmental auditing experience. Grau & Associates 30% PAR INERIC ONSULTANT ^MANAGERS ■SENIOR STAFF 30% 20% 80 percent of engagement will be performed by Partners, Management and Senior Staff VS. Typical Local CPA Firm: Typical National CPA Firm PARTNERS 15% -PARTNERS 10% g MANAGERS r SENIOR r MANAGERS STAFF e SENIOR STAFF u 15 h 45% 20% b«. 55"� 4 20%S > 20% Fifty-five percent of engagement is Forty-five percent of engagement Is performed by``Management" performed by"Management'' 24 161142 Agenda Page 102 Antonio ]. Grau, CPA, Partner e-mail: tgrau(d,graucpa.com Education Bachelor of Arts, Business Administration, 1983 University of South Florida; Certificate of Educational Achievement from the AICPA in Governmental Single Audits,2016 Professional History CPA, in Florida since February 28, 1985, Certificate No. 15330 Grau &Associates Partner 2005-Present Grau &Company Partner 1995-2005 Grau &Company Audit Manager 1987-1995 International Firm Auditor 1985-1986 Grau&Company Staff Accountant 1983-1984 Clients Served (partial list) (>300)Various Special Districts Key Largo Water Treatment District Brevard Workforce Board Mae Volen Senior Center, Inc. Broward Education Foundation North Lauderdale Academy High School City of Cooper City Orlando Housing Authority City of Lauderdale Lakes Palm Beach County Workforce Development Board City of Lauderhill Peninsula Housing Programs City of Lauderhill General Pension School Board of Broward County City of North Lauderdale School Board of Miami-Dade County City of Oakland Park School Board of Palm Beach County City of Weston South Florida Water Management District Delray Beach Housing Authority Southwest Florida Workforce Development Board East Central Regional Wastewater Treatment Fad. Town of Davie Florida Community College at Jacksonville Town of Highland Beach Florida Department of Management Services Town of Hypoluxo Greater Boca Raton Park&Beach District Village of Golf Highland County School District Village of Wellington Hispanic Human Resource Council West Palm Beach Housing Authority Professional Education (over the last two years) Course Hours Government Accounting and Auditing 63 Accounting,Auditing and Other 62 Total Hours 1 (includes of 4 hours of Ethics CPE) Other Qualifications As a member of the Government Finance Officers Association Special Review Committee, Mr. Grau participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Professional Associations/Memberships American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member 25 1611A ? Agenda Page 103 Antonio S. Grau, CPA, Concurring Review Consultant e-mail: asgrauAgraucpa.com Education Bachelor Degree, Business Administration, 1966, University of Miami, Certificate of Educational Achievement from the AICPA in Governmental and Not-For-Profit Accounting and Auditing, 1994/1995 Professional History CPA in Florida since April 29, 1970,Certificate No.2623 Grau&Company Partner 1977-2004 Public Company Financial Officer 1972-1976 International Firm Auditor 1966-1972 Clients Served (partial list) Mr.Grau was the head of the governmental audit department of Grau&Company,and performs the concurring review and advises on all the governmental audits of the firm. Atlanta Housing Authority Hispanic Human Resource Council Broward County Housing Authority Mae Volen Senior Center, Inc. City of Dania Beach Miami Beach Housing Authority City of Lauderdale Lakes North Lauderdale Academy High School City of Lauderhill Palm Beach County Workforce Development Board City of Lauderhill General Pension School Board of Miami-Dade County City of Miami Springs South Florida Water Management District City of Oakland Park Town of Hypoluxo City of Sweetwater Pension Town of Lauderdale-By-The-Sea Florida Community College at Jacksonville Town of Miami Lakes Highland County School District Town of Southwest Ranches Downtown Development Authority of the City of Village of Biscayne Park Miami/Community Development Block Grants West Palm Beach Housing Authority Professional Education (over the last two years) Course Hours Government Accounting and Auditing 32 Accounting,Auditing and Other 62 Total Hours 94(includes of 4 hours of Ethics CPE) Other Qualifications Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Professional Associations/Memberships Member,American Institute of Certified Public Accountants Institute of Certified Public Accountants(1996-1997) Member, Florida Institute of Certified Public Accountants Institute of Certified Public Accountants (1991 -1993) Past member, State and Local Government Committee, Florida Past member,Quality Review Acceptance Committee, Florida Past member of BKR International Committee on Government and Non-Profit Accounting and Auditing 26 1611A2 Agenda Page 104 Racquel C. McIntosh, CPA, Partner e-mail: rmcintoshRgraucpa.com/561-939-6669 Education Master of Accounting, MACC; Florida Atlantic University, December 2004; Bachelor of Arts—Majors:Accounting and Finance; Florida Atlantic University, May 2003 Professional History Grau&Associates Partner 2014-Present Grau&Associates Manager 2009-2014 Grau&Associates Senior Auditor 2007-2009 Grau&Associates Staff Auditor 2006-2007 Grau&Company Staff Auditor 2005-2006 Clients Served (partial list) (>300)Various Special Districts Pinetree Water Control District(Broward/Palm Beach) Boca Raton Airport Authority Ranger Drainage District Brevard Workforce Development Board San Carlos Park Fire Protection&Rescue District Broward Education Foundation South Central Reg.Wastewater Treatment&Disposal Bd. Central Broward Water Control District South Trail Fire Protection&Rescue City of Cooper City Southwest Florida Workforce Development Board City of Pompano Beach (Joint Venture) Sun N Lake of Sebring Improvement District City of West Park Town of Highland Beach City of Weston Town of Hypoluxo East Central Reg.Wastewater Treatment Fac. Town of Lantana East Naples Fire Control&Rescue District Town of Hillsboro Beach Greater Boca Raton Beach&Park District Village of Golf Key Largo Wastewater Treatment District Village of Wellington Professional Education (over the last two years) Course Hours Government Accounting and Auditing 61 Accounting,Auditing and Other 41 Total Hours Q(includes of 4 hours of Ethics CPE) Professional Associations/ Memberships American Institute of Certified Public Accountants FICPA State&Local Government Committee Florida Institute of Certified Public Accountants FICPA Atlantic Chapter Board Member FICPA Young CPAs Committee FGFOA Palm Beach Chapter 27 1611A ? Agenda Page 105 THIS PAGE INTENTIONALLY LEFT BLANK 28 1611A2 Agenda Page 106 Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS References 29 1611A2 Agenda Page 107 We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District. Live Oak Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 2004 Client Contact William Rizzetta, President 3434 Colwell Avenue, Suite 200 Tampa, Florida 33614 813-933-5571 Dunes Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 1998 Client Contact Darrin Mossing, Finance Director 475 W. Town Place, Suite 114 St. Augustine, Florida 32092 904-940-5850 Joucrney's End Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 2004 Client Contact Todd Wodraska, Vice President 2501 A Burns Road Palm Beach Gardens, Florida 33410 561-630-4922 30 1611A2 Agenda Page 108 • __„,..)n j r Grau & Associates CERTIFIED PUBLICACCOUNTANTS Cost of Services 1 1 1 1 1 31 1 6 1 1 A 2 Agenda Page 109 Our proposed all-inclusive fee for the financial audit for the fiscal year ended September 30, 2017, 2018 and 2019 is as follows: Year Ended September 30, Fee 2017 $3,700 2018 $3,800 2019 $3,900 TOTAL ( 2017-2019) $11,400 The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned. 32 1611A ? Agenda Page 110 ti Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS Supplemental Information 33 t611A � Agenda Page 111 Specific Audit Approach SCOPE / WORK PRODUCTS / RESULTS Grau's Understanding of Work Product / Scope of Services: We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements. Proposed segmentation of the engagement Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases,which are as follows: Phase I - Preliminary Planning A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff. During this phase we will perform the following activities: • Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements. • Read minutes of meetings. • Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems. • Obtain an understanding of fraud detection and prevention systems. • Obtain and document an understanding of internal control. Consider the methods that are used to process accounting information which influence the design of the internal control. This understanding includes knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation. • Assess risk and determine what controls we are to rely upon and what tests we are going to perform. Perform test of controls. • Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives. • Discuss and resolve any accounting, auditing and reporting matters which have been identified. 34 1611A2 Agenda Page 112 Phase II - Execution of Audit Plan The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following: • Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions. • Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures. • Perform tests of compliance. Phase III - Completion and Delivery In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following: • Perform final analytical procedures. • Review information and make inquiries for subsequent events. • Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations. You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations. Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today's public officials. We will prepare the management letter at the completion of our final procedures. In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance. In addition to communicating any recommendations, we will also communicate the following, if any: • Significant audit adjustments; • Significant deficiencies or material weaknesses; • Disagreements with management; and, • Difficulties encountered in performing the audit. Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action: 35 1611A2 Agenda Page 113 • The recommendation must be cost effective; • The recommendations are to be the simplest to effectuate in order to correct a problem; • The recommendation must go to the heart of the problem and not just correct symptomatic matter; and • The corrective action must take into account why the deficiency occurred. To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no "surprises" in the management letter and fosters a professional, cooperative atmosphere. Communications We emphasize a continuous, year-round dialogue between the District and our management team. We typically begin our audit process with an entrance conference before the onsite fieldwork begins. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis. Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal. We strive to continue to keep an open line of communication through the fieldwork and ending with an exit conference. 36 1611A2 Agenda Page 114 Additional Services CONSULTING / MANAGEMENT ADVISORY SERVICES Grau &Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows: • Accounting systems • Fixed asset records • Development of budgets • Cost reimbursement • Organizational structures • Indirect cost allocation • Financing alternatives • Grant administration and compliance • IT Auditing ARBITRAGE The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds. Please find a partial list of clients served on the following pages. 37 1611A2 Agenda Page 115 GRAU HAS PROVIDED ARBITRAGE SERVICES FOR GOVERMENTAL CLIENTS INCLUDING: ■ Aberdeen Community Development District • Heritage Palms Community Development District • Amelia Walk Community Development District • Heritage Pines Community Development District • Arlington Ridge Community Development District • Heritage Springs Community Development District • Bartram Park Community Development District • Huntington Community Development District ■ Bartram Springs Community Development District • Indigo East Community Development District • Bayside Improvement District • Islands of Doral III Community Development District • Baywinds Community Development District • Julington Creek Plantation Comm.Dev.District • Beacon Lakes Community Development District • Laguna Lakes Community Development District • Beacon Tradeport Community Development District • Lake Ashton Community Development District • Bobcat Trail Community Development District ■ Lake Ashton II Community Development District • Boynton Village Community Development District • Lake Powell Residential Golf Community Dev.District • Brandy Creek Community Development District • Lakes By The Bay South Community Dev.District ■ Briger Community Development District • Lakewood Ranch 1 Community Development District • Brighton Lakes Community Development District • Landmark at Doral Community Development District • Brooks of Bonita Springs Community Development District ■ Jurlington Creek Plantation Community Dev.District • Candller Hills East Community Development District • Lakewood Ranch 2 Community Development District • Capital Region Community Development District • Lakewood Ranch 3 Community Development District • Cedar Pointe Community Development District • Lakewood Ranch 4 Community Development District • Championsgate Community Development District • Lakewood Ranch 5 Community Development District ■ Chevel West Community Development District • Lakewood Ranch 6 Community Development District • City Place Community Development District • Legacy Springs Improvement District No.1 • Coconut Cay Community Development District • Live Oak Community Development District • Colonial Country Club Community Development District • Main Street Community Development District • Cory Lakes Community Development District • Marshall Creek Community Development District • Country Greens Community Development District • Meadow Pointe II Community Development District • Creekside Community Development District • Mediterra North Community Development District • Double Branch Community Development District • Mediterra South Community Development District • Dunes Community Development District • Mediterranea Community Development District • Durbin Crossing Community Development District • Midtown Miami Community Development District ■ East Bonita Beach Road Plantation Comm.Development District • Moody River Community Development District • East Homestead Community Development District • Monterra Community Development District • East Park Community Development District • Narcossee Community Development District ■ Enclave at Black Point Marina Community Development District • North Springs Improvement District • Falcon Trace Community Development District • Oakstead Community Development District • Fiddler's Creek Community Development District I • Old Palm Community Development District • Fiddler's Creek Community Development District II • Orchid Grove Community Development District • Fleming Island Plantation Comm.Dev.District • OTC Community Development District • Grand Haven Community Development District • Overoaks Community Development District • Griffin Lakes Community Development District • Palm Glades Community Development District • Habitat Community Development District • Parklands Lee Community Development District • Hamel Community Development District • Parklands West Community Development District • Hammocks Community Development District • Parkway Center Community Development District • Harbour Lakes Estates Comm.Development District • Pine Air Lakes Community Development District • Harmony Community Development District • Pine Island Community Development District • Heritage Bay Community Development District • Pine Ridge Plantation Community Development District 38 1611 * 2 ARBITRAGE SERVICES (Continued) Agenda Page 116 • Portofino Cove Community Development District • Tuscany Reserve Community Development District • Portofino Isles Community Development District • University Place Community Development District • Portofino Landings Community Development District • Urban Orlando Community Development District • Portofino Shores Community Development District • Vasari Community Development District • Portofino Vista Community Development District • Verandah East Community Development District • Reunion East Community Development District ■ Verandah West Community Development District • Reunion West Community Development District • Verano Center Community Development District • Ridgewood Trails Community Development District • Villa Portofino East Community Development District • River Place on the St.Lucie Community Dev.District • Villa Vizcaya Community Development District • Rolling Hills Community Development District ■ Villages of Westport Comm.Development District • Sampson Creek Community Development District • Villasol Community Development District • South Dade Venture Community Development District • Vista Lakes Community Development District • South Village Community Development District • Vizcaya Community Development District • Spicewood Community Development District • Vizcaya in Kendall Community Development District • Split Pine Community Development District • Walnut Creek Community Development District • Stonegate Community Development District • Waterchase Community Development District • Stoneybrook Community Development District • Waterford Estates Community Development District • Stoneybrook West Community Development District • Waterstone Community Development District • The Crossings at Fleming Island Comm.Dev.District • Wentworth Estates Community Development District • Tison's Landing Community Development District • Westchester Community Development District#1 • Treeline Preserve Community Development District • Woodlands Community Development District • Turnbull Creek Community Development District • Wynnfield Lakes Community Development District Grau provides value and services above and beyond the traditional auditor's "product" We look forward to providing Heritage Bay Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations! For even more information on Grau & Associates please visit us on www.graucpa.com. 39 1611A 2 Agenda Page 117 PROPOSAL TO PROVIDE AUDITING SERVICES TO THE HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT FOR THE FISCAL YEARS ENDING SEPTEMBER 30, 2017,2018 and 2019 REQUEST FOR PROPOSAL- AUDIT SERVICES November 13, 2017 Submitted by: MCDIRM1T /1/ DAVIS CrRTEI'D PUBLIC ACCOUNTANTS AND ADVISORS 934 NORTH MAGNOLIA AVENUE SUITE 100 ORLANDO, FLORIDA 32803 (407)615-8215 CONTACT: ELDEN McDIRMIT, C.P.A. erncdirmitAmcdirrnitdavis.com vvww.mcdirmitdavis,com 161142 Agenda Page 118 PROPOSAL FOR AUDIT SERVICES TO HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT TABLE OF CONTENTS Page Letter of Interest 1-2 1. Company Background 3-7 2. Experience 8-11 3. References 12-14 4. Service Approach 15-17 5. Cost Proposal 18 1 6 1 1 A 2 Agenda Page 119 LETTER OF INTEREST 1611A2 Agenda Page 120 p ci VI /1/ L) � .. . CERTIFIED PUBLIC ACCOUNTANTS AND ADVISORS November 13,2017 Board of Supervisors Heritage Bay Community Development District 210 North University Drive, Suite 702 Coral Springs, Florida 33071 Thank you for the opportunity to submit our qualifications and experience to serve as independent auditors of the Heritage Bay Community Development District. The accompanying proposal will provide you detailed information regarding the scope of services to be provided, as well as a profile of the firm, the individuals who will serve you, our qualifications and experience, and representative clients, including specific references. It is our understanding that we will provide the following services: 1. Financial audit as defined in Sec. 11.45(I)(b), Florida Statutes, of the basic financial statements of the Heritage Bay Community Development District for the fiscal years ending September 30, 2017, 2018 and 2019. We will commit to maintain staff required to conclude the audits within the time constraints indicated in the RFP. 2. The audit will be performed in accordance with generally accepted auditing standards, Governmental Auditing Standards and the Rules of the Auditor General of the State of Florida. We believe we are the best-qualified firm to perform the engagement for the following reasons: ° We presently audit sixty-seven Community Development Districts, fourteen municipalities and one water authority and have an excellent working knowledge of generally accepted accounting principles related to governmental entities. We assist in the preparation of the CAFR for most of these governmental entities. ° We have assisted nine municipalities in receiving the GFOA "Certificate of Achievement for Excellence in Financial Reporting". Most of these municipalities have been receiving the "Certificate of Achievement" for between ten and twenty years. Elden McDirmit is active as a national review team member of the GFOA's "Certificate of Achievement for Excellence in Financial Reporting" program. As a review team member, Mr. McDirmit reviews and evaluates financial reports submitted by cities and counties to determine whether the financial reports meet the stringent requirements to receive the GFOA'S prestigious award. Participating as a review team member, Mr. McDirmit has demonstrated his expertise in governmental accounting and auditing. MCDIRMIT DAVIS&COMPANY,LLC 934 NORTII MAGNOLIA AVENUE,SUITE 100 ORLANDO,FLORIDA 32803 TELEPHONE:407-843-5406 FAX:407-649-9339 EMAIL:INFOCMCDIRMITDAVIS,COM MEMBERS:PRIVATE COMPANIES PRACTICE SEC IION AMERICAN INSTITUTE,OF CERTIFIED PUBLIC ACCOUNTANTS FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS 1611A2 Agenda Page 121 o We have strong information technology ability and will input the District's general ledger balances into our ProSystem fx Engagement software and perform a virtually "paperless" audit. The District's CAFR is linked to the general ledger; therefore, the likelihood of errors on the financial statements is reduced. o We have recent and continuous experience, and have devoted a great deal of our continuing education to the governmental auditing and accounting field. Our firm meets the independence and education requirements of the Government Auditing Standards issued by the Comptroller General of the United States. Our firm is independent of the Heritage Bay Community Development District as defined by Government Auditing Standards. o We believe in continuing client contact throughout the year, not just during the audit. We encourage on-going client contact by not charging any fee for phone calls. o We are members of the American and Florida Institutes of Certified Public Accountants and an Associate member of the Governmental Finance Officers Association. Our firm is active in governmental organizations throughout Central Florida and serves on governmental committees of the Florida Institute of CPA's. o We are a local firm with personnel committed to quality and professional performance, accustomed to providing a high level of client satisfaction. We believe that our firm is part of a team effort to assist the District in developing the best financial reporting possible. o We have a history of continuity of personnel assigned to the engagement. Our single office firm and low personnel turnover assures uninterrupted services from our partners and staff. We have a staff of 26 people and 10 of those are governmental audit staff. o We certify that we do not discriminate on the basis of race, color, sex, religion, disability, national origin, ancestry, sexual orientation, familial status, age, or any other protected characteristic as established in the Equal Employment Opportunity law. Because of our unique qualifications and a philosophy based on complete dedication to client service, we feel confident that we can provide you with responsiveness and a range of experience that will best serve your needs. Mr. Elden G. McDirmit, partner is authorized to represent the firm and may be contacted at 934 North Magnolia Avenue, Suite 100, Orlando, Florida 32803, or phone(407)615-8215. We would consider it a privilege to serve as independent auditors for the Heritage Bay Community Development District. Sincerely, McDIRMIT DAVIS&COMPANY, LLC — G . /�' � Elden McDirmit, C.P.A. 2 1 6 I 1 A 2 Agenda Page 122 COMPANY BACKGROUND 161ia2 Agenda Page 123 MCDIRMIT /// DAVIS Company Background Description and History of Audit Firm McDirmit Davis & Company, LLC was incorporated in the State of Florida in August 1984 and serves Central Florida from its centrally located office in Orlando, Florida. The partners have over 150 years of combined experience in public accounting, and our firm has grown to be ranked as one of the top 10 accounting firms in Central Florida by the Orlando Business Journal. Our firm now consists of the following staff: Partners 4 Managers 3 Seniors 4 Staff Accountants/Paraprofessionals 12 Support Staff 2 Information Systems Technology Staff 1 26 The total number of governmental audit staff is ten (10). We are members of the American and Florida Institutes of Certified Public Accountants and an associate member of the Governmental Finance Officers Association. We are also a member of the Governmental Audit Quality Center. Our firm has a wide range of clients providing both goods and services in the Central Florida area. Our practice encompasses auditing, accounting, management advisory and tax services. A list of all governmental clients audited by us for the fiscal years 2010-2015 is as follows: • Sixty-seven Community Development Districts • Sun'n Lake of Sebring Improvement District • City of Winter Springs, Florida* • City of Ocoee, Florida* • City of Longwood, Florida • City of Lake Mary, Florida* r x • City of Belle Isle, Florida • City of Mascotte, Floridan +'" "_ • City of Tavares, Florida* • Town of Windermere, Florida • City of Clermont, Florida* •' • City of Maitland, Florida* Map • City of Oviedo, Florida* `' • City of Inverness, Florida* • City of Orange City, Florida • City of Groveland, Florida • These entities are presently clients of McDirmit Davis&Company,LLC * These entities participate in the Certificate of Achievement for Excellence in Financial Reporting program. 3 1 6 I 1 A 2 Agenda Page 124 MCDIRMIT /// DAVIS Engagement Team The following supervisory people will work on the audit: • Elden McDirmit, C.P.A., engagement partner • Kelly Leary, C.P.A., review partner • Tammy Campbell, director of audit services r•: • Gina Kleindorfer, IT specialist mar. All of the above people have considerable experience on governmental audit engagements. Resumes detailing their experience follow on pages 8 through 11. All supervisory personnel assigned to the audit, except the IT Professional, are Certified Public Accountants. The engagement partner and audit senior will be assigned to audit on a full-time basis. The professional staff of our firm has been conducting governmental audits in the Central Florida area for the past thirty years. We are experienced auditors in a variety of industries and offer experience in auditing federal grants under the Single Audit Act and performing compliance audits of state grants. Our policy is to assign staff accountants to the same audit each year, but rotate the areas they work on. We will notify the District prior to assigning new staff to the audit. License to Practice in Florida Our Firm and all key professional staff are properly licensed to practice in the state of Florida. In addition, our Firm and all assigned key personnel are in good standing with the Florida Board of Accountancy. We can provide a copy of actual License, if requested. lndepv'ndei ce McDirmit Davis&Company, LLC is independent of the District as defined by auditing standards contained in Government Auditing Standards. Governmental Audit Quality Center McDirmit Davis&Company, LLC is a member of the AICPA's Governmental Audit Quality Center which is dedicated to establishing the highest standards of audit quality in the governmental accounting and audit sector. Exler nal utility Control Review Our Firm understands the importance of developing a formal quality control program, and therefore have been a member of the Private Companies Practice Section of the American Institute of Certified Public Accountants since 1985. Member firms are required to adhere to quality control standards established by the AICPA Quality Control Standards Committee and to submit to peer reviews of the firm's accounting and audit practice. Peer reviews are intensive reviews of a firm's quality control system by an independent CPA firm. Our firm has had seven peer reviews performed by the American Institute of Certified Public Accountants. Each peer review has included a review of a local governmental entity. We received a "pass"opinion on each review, which represents the best opinion that a firm can receive. 4 1 6 I 1 A 2 Agenda Page 125 MCDIRMIT /// DAVIS External Quality Control Review -Continued On our most recent peer review performed in 2014, we received a peer review rating of"pass", which is the highest rating that a firm can receive under the revised peer review standards. We have never been subject to any litigation or disciplinary actions by a client, the State or any professional organization for substandard field work. A copy of our firm's most recent peer review report follows this page. These peer reviews included a review of at least two governmental engagements, and it should be noted that there were no findings as a result of this review. We have never withdrawn from an engagement prior to the agreed expiration date. Federal or State Reviews Any Federal or State desk review has resulted in no findings and we have never undergone a Federal or State field audit. Other Services Provided Our experience in governmental auditing has led to the development of efficient procedures that provide various client benefits. Our services provide our clients with a wide range of knowledge, confidence, and helpful management advice. Below is a listing of the type of other services that we have provided to governmental clients. 1.Assistance in preparation of Comprehensive Annual Financial Reports for recognition by the Government Finance Officers Certificate of Achievement Program. 2. Internal audit services. 3. Issuance of Comfort Letters and Consent Letters in conjunction with the issuance of tax-exempt bonds. 4.Assistance on early implementation of new GASB Statements. 5.Assisting in compiling historical financial data for first-time submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting. 6. Detailed internal control studies and evaluations of accounting systems. 5 1611A2 Gregory, Sharer & Stuart, P.A. Agenda Page 126 Certified Public Accountants and Business Consultants System Review Report To the Owners of McDirmit Davis&Company,LLC And the Peer Review Committee of the Florida Institute of CPAs We have reviewed the system of quality control for the accounting and auditing practice of McDirmit Davis & Company, LLC (the firm) in effect for the year ended June 30, 2014. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants.As a part of our peer review, we considered reviews by regulatory entities, if applicable, in determining the nature and extent of our procedures.The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects.Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of,and the procedures performed in a System Review are described in the standards at www.aicpa.org/prsummary. As required by the standards, engagements selected for review included engagements performed under the Government Auditing Standards and audits of employee benefit plans. In our opinion,the system of quality control for the accounting and auditing practice of McDirmit Davis &Company, LLC in effect for the year ended June 30, 2014, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass,pass with deficiency(ies)or fail.McDirmit Davis&Company,LLC has received a peer review rating of pass. iblitS1(41/4". aLiAl C)'4' Gregory,Sharer&Stuart,P.A. October 16,2014 100 Second Avenue South•Suite 600•St.Petersburg,Florida 33701-4336 727/821-6161•FAX 727/822-4573 www.gsscpa.com 6 1611A2 Agenda Page 127 MCDIRMI T 1// DAVIS Continuing Education McDirmit Davis & Company, LLC is committed to the personal and professional growth of its staff. Our firm requires an annual minimum of 40 hours of continuing professional education for 14, each staff member. 1 Our governmental audit staff complies with the continuing education requirements of the State of Florida, the Governmental Accountability Office (GAO), and Governmental Auditing Standards(Yellow Book). Therefore at least 24 hours during a 2 year period must be in subjects directly related to the government environment and to governmental auditing. Our governmental audit staff always exceed this requirement since they attend each year the Florida Governmental Financial Officer's Association Annual Conference which provides 22 hours of training in governmental accounting and auditing. As a result of our governmental experience, our staff has taught classes or lectured on various topics. We offer "in-house" education courses for our staff, which at times, our clients have attended. In addition, we would be happy to teach seminars for the benefit of the District's accounting staff. Inforrai:ion Technology Our firm has one dedicated Information Technology specialist who has several years' experience in setting up and administering computer systems and networks of all sizes. In addition, all ten governmental audit personnel are experienced with various governmental software programs. We utilize automated, paperless auditing software which stores all trial balances and audit workpapers electronically. We also use IDEA Data Analysis Software, which enables us to obtain 100% of selected data and test "through your computer system." One of the services we provide our clients is CLIENT PORTAL. This is a convenient online storage space in which files can be effortlessly uploaded, downloaded, stored and shared in a safe and secure environment. We understand that every business has different requirements when it comes to IT systems. To help you find the best IT system to suit your needs, our IT Specialist will evaluate your network and provide a comprehensive solution. Records Retention Our firm maintains records in accordance with local, state, and Federal Public Records Retention Requirements. 7 1611A2 Agenda Page 128 EXPERIENCE 1611A2 Agenda Page 129 McDIRN4IT_ /// DAVIS Resume - Elden G. IVIcDirmit, CPA Engagement Partner • Education,Certifications,and Licenses • B.S. Degree in Accounting, University of Central Florida A ,0 . • CPA, Certified Public Accountant- Florida, 1978 k 3 • CEA, Certified of Education Achievement from AICPA in Governmental accounting and auditing Affiliations and Community Involvement tr3r,; • American Institute of Certified Public Accountants(AICPA) _ • Florida Institute of Certified Public Accountants (FICPA) ¢,-04 • Florida Government Finance Officers Association (FGFOA) • FICPA Peer Review Committee • Reviewer for GFOA's "Certificate of Achievement for Excellence in Financial Reporting" program • Past Chairman of the Orange County Housing Finance Authority, which has authority to issue revenue bonds to address the needs of Orange, Seminole, Lake and Osceola Counties. Continuing Professional Education Elden has completed over 80 hours of Continuing Professional Education (CPE) in the area of governmental accounting and auditing within the past two years and meets the requirements of Governmental Auditing Standards. Experience • Elden started the firm McDirmit Davis & Company in 1984 and began the audit of the City of Ocoee in 1985 and City of Tavares in 1988. The firm still performs audits of both these cities. • He has assisted municipalities with the issuance of comfort letter and consent letters in conjunction with the issuance of tax-exempt bonds. Governmental Audit Experience (Past 5 years) • Sun'n Lake of Sebring Improvement District • Over 67 Community Development Districts • City of Umatilla • City of Belle Isle • City of Ocoee • City of Clermont • City of Longwood • City of Mascotte • City of Maitland • Town of Windermere • City of Winter Springs • Homosassa Water District • City of Oviedo • City of Tavares • City of Lake Mary 8 1611A2 Agenda Page 130 McDIRMIT /// Davis Ri?surne Kelly D. Leary, CPA Review Partner Education, Certifications, and Licenses • B.S. Degree in Accounting, University of Hawaii • CPA, Certified Public Accountant- Florida, 1983 0 xfi . • CPA, Certified Public Accountant-California, 1980 mew-414.4;16 Affiliations and Community Involvement $` • American Institute of Certified Public Accountants (AICPA) • Florida Institute of Certified Public Accountants(FICPA) • Florida Government Finance Officers Association (FGFOA) • FICPA State and Local Government Committee • Board of Directors of Fairwinds Credit Union Continuing Professional Education Kelly has completed over 80 hours of Continuing Professional Education (CPE) in the area of governmental accounting and auditing within the past two years and meets the requirements of Governmental Auditing Standards. Experience • Kelly has 28 years of governmental accounting and auditing experience and has been with McDirmit Davis and Company since 1991. She has significant experience in the audits of governmental and not-for-profit entities, including those subject to Federal and Florida Single Audit requirements. • She has written articles for the magazine Florida CPA Today relating to governmental pension plans and single audits. • For many years she has been on a subcommittee that has revised Compliance Auditing in Florida, an FICPA Practice Aid. • She has assisted municipalities with the issuance of comfort letter and consent letters in conjunction with the issuance of tax-exempt bonds. Governmental Audit Experience (Past 5 years) • City of Winter Springs • City of Lake Mary • City of Oviedo • City of Tavares • City of Umatilla • City of Belle Isle • City of Ocoee • City of Clermont • City of Longwood • City of Mascotte • City of Maitland • Town of Windermere • Sanford Airport Authority • Homosassa Water District • Various Community Development Districts 9 16I1A2 Agenda Page 131 McDIIzN4IT /11 .DAVIS Resume - Tammy Campbell, CPA Partner aPkAs- Education, Certifications, and Licenses • B.S. Degree in Accounting, University of Central Florida • Masters in Taxation, University of Central Florida ye • CPA, Certified Public Accountant- Florida, 2007 Affiliations and Community Involvement r` • American Institute of Certified Public Accountants (AICPA) • Florida Institute of Certified Public Accountants (FICPA) • Florida Government Finance Officers Association (FGFOA) • Reviewer for GFOA's"Certificate of Achievement for Excellence in Financial Reporting" program Continuing Professional Education Tammy has completed over 120 hours of Continuing Professional Education (CPE) in the area of governmental accounting and auditing within the past three years and meets the requirements of Governmental Auditing Standards (the "Yellow Book'). CPE included classes on Single Audits, the Yellow Book, and changes in governmental accounting principles, such as GASBS 67 and 68 on pension plans. Experience • Tammy has thirteen (13) years of governmental accounting and auditing experience, including municipalities and airport authorities. • Her experience has included planning, fieldwork, and preparation of comprehensive annual financial reports for several governmental audit engagements. • Tammy has worked with all 14 municipalities in the CAFR preparation process, including assisting most cities with obtaining the GFOA Certificate of Achievement. Governmental Audit Experience (Past 5 years) • Over 60 Community Development Districts • City of Umatilla • Town of Windermere • City of Clermont • City of Longwood • City of Oviedo • City of Belle Isle • City of Lake Mary • City of Winter Springs • City of Ocoee • City of Maitland • City of Tavares • City of Mascotte • Sanford Airport Authority • Homosassa Water District • City of Orange City • City of Inverness 10 1611A2 Agenda Page 132 MCDIRMIT /// DAVIS Resume - Gina Kleindeffer Information Technology Specialist Education, Certifications,and Licenses • Associates Degree, Indiana University Experience • Gina is an IT Professional with over 25 years' experience, directing a broad range of corporate IT security initiatives while participating in planning, analyzing, and implementing solutions in support of business objectives. She has provided comprehensive secure network design, system analysis and full lifecycle project management. Gina has hands-on experience leading all stages of system development, including design, architecture, testing and support. Her outstanding project and program leadership allows her to be able to coordinate and direct all phases of projects. Key Skills • Network&System Security • Risk Management • Vulnerability Assessments • Authentication &Access Control • System Monitoring • System Integration Planning • Multitier Network Architectures • Implementation Planning • End-user Training • Staff Leadership/Mentoring • System Administration • Application Management • User Requirements Analysis • Help Design/Technical Support Technology Summary Security Technologies: Anti-Virus Tools; Disaster Recovery, Network Administration; PCI security standards Systems: Windows (all) Networking: LANs, WANs,VPNs, Routers, Firewalls, TCP/IP 11 1611A2 Agenda Page 133 MDIRMI /1/ DAV1s References of Governmental Accounting Experience: Scope of Engagement Total Principal Client Contact Work Stockholder Hours Years Ms.Tanya Cannady • Annual Financial & Elden 210 2011 to Sun'n Lake of Sebring Compliance Audit and McDirmit Present Improvement District preparation of Financials 5306 Sun'n Lake Blvd. Sebring, FL 33872 tcannadyta'�.snldistrict.orq Ms. Barbara Brown • Annual Financial & Elden 960 2008 to Rizzetta&Company Compliance Audit of thirty- McDirmit Present 3434 Colwell Ave. two (32)CDD's Suite 200 Tampa, Florida 33614 (813)933-5571 Mr.James Ward • Annual Financial & Elden 150 2010 to JPWard and Associates, LLC Compliance Audit of four McDirmit Present 2041 NE 6th Terrace (4)CDD's Wilton Manors, Florida 33305 ward9490i comcast.net Mr.Jim Gleason, City Mgr. • Annual Financial & Elden 150 2000 to City of Masscotte Compliance Audit and McDirmit Present 100 East Myers Blvd. preparation of Financials Mascotte, FL 34753 (352)429-3341 jim.gleason@citvofmascotte.com Mr. Darrin Mossing • Annual Financial & Elden 350 2010 to GMS Compliance Audit of McDirmit Present dmossingngmstnn.com eleven (11)CDD's 12 16 I1A2 Agenda Page 134 MCI)1RMIT /1/ DAVIS References of Governmental Accounting Experience -Continued Scope of Engagement Total Principal Client Contact Work Stockholder Hours Years Mr.John Williams, City • Annual Financial & Kelly Leary 250 1991 to Administrator Compliance Audit(Single 1993 City of Longwood, Florida Audit)and preparation of and 175 W.Warren Avenue CAFR 1997 to Longwood, FL 32750 Present jwilliamsRlongwoodfl.orq • Received GFOA's"Certificate of Achievement" Mr. Robert Smith, Town Mgr. • Annual Financial & Kelly Leary 150 2000 to Town of Windermere Compliance Audit and Present 614 Main Street preparations of Financials Windermere, FL 34786 (407)876-2563 rsmithAtown.windermere.fl.us Ms. Lori Houghton, Fin. Dir. • Annual Financial & Kelly Leary 250 1988 to City of Tavares, Florida Compliance Audit(Single Present P.O. Box 1068 Audit) Tavares, FL 32778-1068 (352)742-6212 • Received GFOA's"Certificate Ihoughton(a�tavares.orq of Achievement" • Utility and Franchise Tax Audits Mr. Robert Briggs, Fin. Dir. • Annual Financial& Elden 350 1985 to City of Ocoee, Florida Compliance Audit(Single McDirmit Present 150 Lakeshore Drive Audit)and preparation of Ocoee, FL 34761 CAFR (407)905-3100 rbriggsAci.ocoee.fl.us • Received GFOA's"Certificate of Achievement" Ms. Jackie Sova, City • Annual Financial & Kelly Leary 200 1997 to Manager Compliance Audit Present City of Lake Mary, Florida 100 N. Country Club Road • Received GFOA's"Certificate Lake Mary, FL 32749 of Achievement" (407)585-1409 jsova(a,lakemaryfl.com 13 1611A2 q Agenda Page 135 MCD1RMIT /// DAVIS References of Governmental Accounting Experience -Continued: Scope of Engagement Total Principal Client Contact Work Stockholder Hours Years Mr. Shawn Boyle, Fin. Dir. • Annual Financial& Kelly Leary 400 2000 to City of Winter Springs, Florida Compliance Audit and Present 1126 E.State Road 434 preparation of CAFR Winter Springs, FL 32708 (407)971-5544 • Received GFOA's"Certificate sbovle(c�wintersr rincisfl.orq of Achievement" 14 ISI 1 6 I 1 A 2 Agenda Page 136 SERVICE APPROACH 1 6 I 1 A 2 Agenda Page 137 McDIRM IT /1/ DAVIS Service Approach Our audit will be segmented as follows: Phase 1: Audit Planning 1 Phase 2: Evaluation and Testing of Internal Controls Phase 3: Substantive Testing Phase 4: Reporting Phase 1: Audit Planning Preliminary planning includes deciding on an overall strategy for the audit, obtaining an understanding of the entity and its environment, including its internal control, making an initial assessment of audit risk and materiality, and deciding on the overall timing of the engagement. We will also begin to assemble our "permanent file," which consists of copies of organizational charts, District manuals, documents, and financial and other management systems. We will meet with staff of the District to obtain an understanding of the flow of transactions through your accounting system. This includes understanding your computer environment in order to comply with the requirements of SAS 94 The Effect of Information Technology on the Auditor's Consideration of Internal Control in a Financial Statement Audit. We will also gather information to identify fraud risks as required by SAS 99 Consideration of Fraud in a Financial Statement Audit. We will also perform preliminary analytical procedures and compare trends for the current and at least the two previous years for unusual fluctuations. This will include review of both budget and actual amounts. During this planning phase, we will ask management and staff at the District to identify areas of higher risk as well as other areas that they want us to focus on during our audit. We will also provide the District with a list of all schedules to be prepared by the District. Phase 2: Evaluation and Testing of Internal Controls and Compliance During Phase 2, we will evaluate your control policies and procedures to determine if they are functioning properly in significant transaction classes. To gain an understanding of the procedures in place, and current internal control structure,we typically conduct interviews with staff and management involved in the specific transaction class to be tested. We then perform tests of these controls to determine with reasonable assurance that control procedures are functioning as planned and whether further testing will be needed. As part of our tests of controls, we will include tests of ra-® compliance with applicable ordinances, and state and federal laws and • 4 regulations. In order to determine which ordinances, laws and regulations to Q ' test for compliance,we start by reviewing the FICPA Practice Aid Compliance .,,e_, Auditing in Florida. We then evaluate which ordinances, laws and regulations po have a direct and material effect on the determination of financial statement : ' '' amounts. Sample sizes are determined based upon our assessment of `t. control risk and may be judgmental, random, or stratified, depending on the i1♦ .. . attributes of the population being tested. We will select samples from the x tr aero" significant transaction classes and trace from original documents through the ,;,P 4 computer system to the general ledger through the use of IDEA Data ''` Analysis Software. 15 1 1611A2 Agenda Page 138 MCDIRMI1 /// DAVIS Service Approach -Continued Phase 2: Evaluation and Testing of Internal Controls and Compliance -Continued Our control testing includes obtaining an understanding of the computer software used by the District, and tracing sample selections through the system to determine the desired outcomes are being achieved. Our testing of Information Technology includes inquiries of appropriate personnel regarding data backups and access to District files. After controls have been documented, evaluated and tested,we will finalize the District's audit plan. Audit programs will be tailored to fit the specifics of the District's accounting systems. Phase 3: Substantive Testing Prior to starting year-end substantive testing, we will have a pre-audit meeting with the District Manager. We plan to use an audit senior for the audit. The partner or senior will always be in the field to supervise the work. Our year-end fieldwork will focus on verifying balances in accounts. For example, we will confirm cash balances, as well as debt balances with financial institutions. In addition to obtaining audit confirmations, representation letters and attorney letters, we will perform tests on account balances using analytical procedures, recalculation and verification. Our firm uses ProSystem fx Engagement electronic audit software which may allow us to interface with your accounting system and reduce the time required to transfer your accounting data to a separate software package. We believe it is important to use analytical review procedures in this substantive phase of the audit. We compare analytical results to our expectation of what the results should be in order to determine if additional audit procedures are required. Typical analytical procedures include expense variances with previous years and budget amounts, revenue variances with previous years and budgeted amounts. We will keep the District's management up to date on the progress of the audit and will discuss preliminary findings and potential problems or opportunities as we encounter them. Our approach to resolving problems encountered is to discuss with the District Manager to make sure our understanding is correct. Our process to produce a meaningful "management letter"is to review results of testing of internal controls, as well as year-end field work and draft recommendations for improvements to be discussed with management. 16 1611A2 Agenda Page 139 MCDIRMIT /// DAVIS Service Approach Coutinued Phase 4: Reporting The audit work is reviewed by the engagement partner throughout the engagement. Once the engagement partner review is complete, a second review of the financial statements is performed by the review partner. This second review is required as part of McDirmit Davis and Company's internal system of quality control and ensures the District receives the best service possible. We will prepare a draft of the financial statements and then issue the following: • Auditor's report on financial statements • 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" • Management Letter We will provide technical assistance to the District to meet changes in required disclosures. Once reports have been reviewed by management and approved in final form, we will issue final reports and supply in electronic format. 17 1 6 1 1 A 2 Agenda Page 140 COST PROPOSAL 1611A 2 Agenda Page 141 MCDIRr IT /// DAVIS Cost Proposal We understand the requested services include audits of the District's financial statements for the years ended September 30, 2017, 2018 and 2019. The audits will be made in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. McDirmit Davis & Company, LLC is duly licensed under Chapter 473, Florida Statutes and is qualified to conduct audits in the State of Florida and audits in accordance with Government Auditing Standards. Fees include all services, including but not limited to, meals and lodging, transportation, printing and binding, telephone, fax and copies. Out of pocket expense (if any) related to charges for confirmations will be in addition to the audit fee. Invoices will be submitted as work progresses on each phase of the audit. Audit fees(All-Inclusive) 2017 2018 2019 Total audit fee $3,800 $3,900 $4,000 18 1611A2 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,January 4,2018 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(via telephone) Jack Arcurie Assistant Secretary Dennis Gagne Assistant Secretary Phillip Magnarella Assistant Secretary Also present were: Justin Faircloth District Manager Bob Koncar General Manager Greg Urbancic District Counsel Jeffrey Satfield CPH Josh Jennings CPH Wendell Gaertner PRAG Alice Carlson AJC Associates(via telephone) The following is ci summary of the actions taken at the January 4, 2018 Heritage Bay Board of Supervisors meeting. FIRST ORDER OF BUSINESS Roll Call Mr. Faircloth called the meeting to order and called the roll. On MOTION by Mr. Gagne seconded by Mr. May with all in favor to allow Supervisor May to vote and attend the meeting via telephone was approved. SECOND ORDER OF BUSINESS Approval of Agenda On MOTION by Mr. Hubbard seconded by Mr. Gagne with all in favor the agenda was approved as presented. 1611A2 January 4, 2018 Heritage Bay CDD 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 Engineer's Report A. CPH Lake 30A/30B Erosion Restoration Project • Staff gave an update on the status of the project and discussed needed changes to the contract. • The Emergency Hurricane Damage repairs should be completed while the course is shut down. • Hole#20 will be closed April 16,2018 to May 13,2018. B. Hurricane Damage Erosion Restoration Project i. Bid Opening Results/CPH Recommendation • The recommendation from CPH was to award the contract to the low bidder, Quality Enterprises(Q.E.). On MOTION by Mr. Magnarella seconded by Mr. May with all in favor to award the project contract to Quality Enterprises was approved. ii. Project Liability Concerns—Draft Contract Review • Item reviewed and previously covered under 4A. • The same language will be covered in all projects going forward for the District. C. Stormwater Management Rules and Policies Update • This item was tabled pending review by staff. D. Lake 20 North Bank Berm Update • Staff updated the Board on the project. • The Engineer's Report will need to be updated to include the possibility of new funds being used for this project. • Staff/CPH will schedule a meeting with Q.E. to see if there will be overall cost savings since both projects have been awarded to Q.E. • Staff will also outline possible plans for the North Bank of Lake 20 and attempt to obtain a cost estimate/other ideas from Q.E.for this work. 2 161142. January 4, 2018 Heritage Bay CDD • Counsel/CPH need to work together to make sure the costs regarding the mitigation efforts are separated out from other costs so these costs can be sought for reimbursement through the 404 mitigation funding from the State. E. Status of Water Testing and Planned Start Date for Bathymetric Analysis • Water testing results were tabled until the February meeting. • The next bathymetric analysis will occur at the end of January. FIFTH ORDER OF BUSINESS Attorney's Report A. Loan Update—PRAG B. Public Hearing Discussion • Mr. Gaertner updated the Board and reviewed the process. • The loan amount is now approximately $3.81 million as reflected in the report presented by Mr. Gaertner. • An Initial Assessment Resolution and Setting the Public Hearing Resolution will be prepared for adoption by the Board. • A Notice regarding the assessments will also need to be mailed to residents. The record will reflect CPH, Supervisor May, Ms. Carlson and Mr. Koncar left the meeting. C. Lake 30A/30B Boating Regulations Update • This item was tabled until further notice from District Counsel as we are awaiting a response from the Quarry's Counsel. The record will reflect Mr. Urbancic left the meeting. SIXTH ORDER OF BUSINESS Old Business A. Lake 19 Carp Proposal • Staff noted that the District Engineer recommended increasing the quantity of fish stocking from 41 to 52; which will increase the Lake & Wetland Management proposal to$3,708. On MOTION by Mr. Hubbard seconded by Mr. Arcurie with all in favor the proposal from Lake & Wetland Management to install carp in Lake 19 at a cost of$3,708 was approved. 3 1611A2 January 4, 2018 Heritage Bay CDD SEVENTH ORDER OF BUSINESS New Business A. 2018 Summer Lake Bank Project Recommendations • The Fiscal Year 2018 Lake Review and Long Range Planning was discussed. • It was suggested to possibly have Q.E. address immediate concerns while they are on site for other projects. EIGHTH ORDER OF BUSINESS Manager's Report A. Approval of the Minutes of the December 7, 2017 Audit Committee Meeting and December 7,2017 Regular Meeting Mr. Faircloth stated each Board member received copies of the minutes of the December 7, 2017 Audit Committee meeting and December 7, 2017 Regular meeting and requested any additions,corrections or deletions. On MOTION by Mr. Arcurie seconded by Mr. Gagne with all in favor the December 7, 2017 Audit Committee minutes were approved. • It was requested the December 7th Regular Meeting minutes reflect that Option 3 was estimated at a total project cost of$3.5 million. On MOTION by Mr. Arcurie seconded by Mr. Gagne with all in favor the December 7, 2017 regular meeting minutes were approved as amended. B. Acceptance of Financials • The financials for the period ending November 30,2017 were reviewed. On MOTION by Mr. Magnarella seconded by Mr. Arcurie with all in favor the November 30, 2017 financials were accepted. C. Engagement Letter with Grau &Associates 2017 Audit • The Engagement Letter with Grau & Associates to perform the 2017 audit with two one year optional extensions was presented for approval. 4 1611A2 January 4, 2018 Heritage Bay CDD On MOTION by Mr. Gagne seconded by Mr. Arcurie with all in favor the Engagement Letter with Grau & Associates was approved and the Chairman was authorized to execute same. D. Field Manager's Report • The Field Management Report for site inspections conducted on December 5, 2017 and December 20, 2017 were reviewed; copies of which are attached for the record. E. Lake&Wetland Management Monthly Inspection Report • The monthly inspection report dated December 21,2017 was reviewed. F. Follow up Items • Status of items were reviewed with the Board. • The Board requested two new buoys be installed under the bridge instead of only one. NINTH ORDER OF BUSINESS Supervisors'Reports,Requests and Comments • Supervisor Magnarella indicated he is resigning effective January 20th due to the sale of his home. TENTH ORDER OF BUSINESS Chairman's Comment • Mr. Hubbard commented the vacancy on the Board will be posted on the website. • Applications will be received through January 19, 2018 and then be forwarded to the Board for consideration at the February meeting. ELEVENTH ORDER OF BUSINESS Audience Comments Hearing no comments from the audience,the next item of business followed. TWELFTH ORDER OF BUSINESS Continuation On MOTION by Mr. Gagne seconded by Mr. Arcurie with all in favor the meeting was continued to January 19, 2018 at 9:00 a.m. in the Heritage Bay Clubhouse. Edwin Hubbard :ecretary/Assistant Secretary Chairman 5 16 11A2 Heritage Bay Community Development District Board of Supervisors o Edwin Hubbard,Chairman o Bob Koncar,District Manager o John May,Vice Chairman o Justin Faircloth,District Manager o Dennis Gagne,Assistant Secretary o Gregory Urbancic,District Counsel o F.Jack Arcurie,Assistant Secretary o Jeffrey Satfield,District Engineer o Philip J.Magnarella,Assistant Secretary Continued Meeting Agenda January 19,2018—9:00 a.m. 1. Roll Call 2. Approval of Agenda 3. Public Comments on Agenda Items 4. Engineer's Report A. CPH Lake 30A/30B Erosion Restoration Project B. Hurricane Damage Erosion Restoration Project i.Project Liability Concerns—Draft Contract Review C. Lake 20 North Bank Berm Update 5. Attorney's Report A. Consideration of Resolution 2018-02,Initial Assessment Resolution i. Supplemental Engineer's Report ii. Supplemental Assessment Methodology B. Consideration of Resolution 2018-03, Setting Public Hearing 6. Audience Comments 7. Adjournment 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 nj Q 4.14 a NO m VI p o m . 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N U 00 o• ' c 1. Ce I O. f m i O w c E v a m `w G - IV 1 R. 21 W A z y O r0 i+ 'o > c O Nv a a y III C T C O w 1-2 C al ne C N C E . O ..g. 3 C E O N as C } W G - O N C C '.. 7 al Y 7 .O cn y .t1 ; A ° - -- .7. m 3 m G x Z A ° E ro N `-� 2 vY n ° "° _. v m c w ? - W m o ¢E 'w m 0 OC u c O l9 .. a E a O N ° u '° u 3 U as N N I J m m OJ a V w Q c O Z al z a O u1 c m c W C C M — W .c V n r0 C a) co Y w o 1611A2 SUPPLEMENTAL ENGINEER'S REPORT FOR Heritage Bay CDD 10154 Heritage Bay Blvd. [...,_____ Naples, FL 34120 JANUARY 19, 2018 Engineers 0 Planners j'qIA) Landscape Architects (,! Surveyors Construction Management Design/Build Certificate o f ele t hct t i r ti t i e> tr !" t; 0 0 0 0 ; 2 I :> 2216 Altamont Ave. Ft. Myers, FL 33901 Phone (239) 332-5499 4 ,. signed Digitally by?, / cE . * JJeffrey M Sat1 ad i Noss05 ; -Location: State of v\ STA E OF Q; Florida �O,pOR10P.' ' Date:2018-02-05 �'',,s''•.ioNA‘.E`4..° 11:02:57 16 11A2 Heritage Bay CDD Collier County, Florida Supplemental Engineer's Report TABLE OF CONTENTS DESCRIPTION PAGE INTRODUCTION 1 INFRASTRUCTURE IMPROVEMENTS—2018 Project 2 DISTRICT VALUATION 2 GENERAL DESCRIPTION OF BONDS 2 STATUS OF PROJECT APPROVALS 3 COST ESTIMATE FOR DISTRICT IMPROVEMENTS — 2018 Project 3 LIST OF EXHIBITS DESCRIPTION HERITAGE BAY EMERGENCY REPAIR LOCATION A HERITAGE BAY TYPICAL LAKE BANK CROSS SECTION B HERITAGE BAY CONTROL STRUCTURE MODIFICATION LOCATION C CPH, Inc. H13606 16 I 1 A 2 Heritage Bay CDD Collier County, Florida Supplemental Engineer's Report INTRODUCTION This is a Supplemental Engineer's Report(this"Supplement").This Supplement has been prepared by CPH, Inc., the District Engineer for the Heritage Bay Community Development District (the "District")for the District's issuance of Series 2018 A-1 &A-2 Series Capital Improvement Revenue Bonds. The District was established by Collier County Ordinance No. 05-24 on May 24,2005 and became effective on June 17,2005.The District consists of approximately 687 acres within Collier County,Florida and lies within portions of 13,26,and 24,Township 48 South,Range 26 East.The development lies just north of Immokalee Road and is adjacent to the Cocohatchee Canal. The District's responsibilities include planning, financing, constructing, acquiring, operating and maintaining the lakes,related stormwater improvements,and water and sewer within the boundaries of the Heritage Bay residential community("The Community").Additionally the District has been granted the power to borrow money and issue bonds for the purpose of constructing and acquiring the improvements to the lakes and related stormwater improvements and water and sewer within the Community. The Community consists of approximately 252 single family units,998 multi-family units, a golf course, a club house and associated infrastructure,utilities,and a multitude of"lakes" that through and inner-connected system of drainage structures make up the Community's stormwater infrastructure. The Community's stormwater infrastructure consists of 29 onsite lakes totaling approximately 110 acres and one large lake (Lake 30) that is shared with an adjacent residential development(The Quarry)that totals approximately 190 acres. Lake 30 is split into two lakes by Heritage Bay Blvd.; Lake 30A to the east and Lake 30B to the west. The stormwater infrastructure is permitted through South Florida Water Management District under permit number 11-02234-P. This Supplement represents a Supplement to the original Engineer's Report prepared by Wilson- Miller titled"Engineer's Report for The Heritage Bay Community Development District"dated July 22, 2005 signed & sealed by Mr. David S. Wikison P.E ("Original Engineer's Report"). The Engineer of Record for this Supplement takes no responsibility for the information contained within the Original Engineer's Report. Furthermore,data referenced from the Original Engineer's Report that may be included herein is not covered by the Engineer of Record identified on the cover of this report. 1 CPH, Inc. H13606 16I1A2 Heritage Bay CDD Collier County, Florida Supplemental Engineer's Report INFRASTRUCTURE IMPROVEMENTS—2018 PROJECT The current scope of projects that the District intends to finance are stormwater management and drainage improvements primarily associated with the reconstruction of certain lake embankment stabilization improvements due to the deterioration of the existing"rip rap" armor caused by the impacts of Hurricane Irma in the location shown on Exhibit"A" ("Emergency Repairs") and the routine wear over time generally caused by the influences of water level fluctuations and wind(Non- Routine Long Term Restoration). These current reconstruction projects(the"2018 Project")include a total of 8,300 linear feet of lake bank restoration. This includes 5,318 linear feet of non-routine long term lake bank restoration and 2,982 linear feet of emergency lake bank repair. In addition to the lake embankment stabilization projects;work associated with the modification of the stormwater control structures for Lake 30A and Lake 30B are included in the location shown on Exhibit"C". These modifications,all of which provide special benefit to the assessable lands within the District, will provide for a quicker draw down of Lake 30 water levels;more closely matching the intent of the originally permitted design while also reducing the potential frequency of localized flooding during minor rain events. The Original Engineer's Report reviewed the value of the improvements in 2005 and listed the estimated total district infrastructure cost as$34,687,000(2005 dollars). Based on District records; other than routine maintenance activities there has been no significant construction associated with new improvements beyond those that were included within the 2005 Engineer's Report. As the construction activities conducted since 2005 have been primarily associated with routine maintenance, the cost/value of these activities have not been considered as "added value"to the current estimates outlined within this report. DISTRICT VALUATION According to the Bureau of Labor Statistics',the average annual rate of inflation between 2005 & 2017 has been approximately 1.90%. Based upon this average annual inflation rate over the last 12.5 years, the current Total District Infrastructure Cost is $43,887,823 in 2017 dollars. This current estimate based upon the improvements and values listed within the 2005 Engineer's Report and does not take into account any of the cost associated with routine maintenance activities that may have been conducted. 1 Bureau of Labor Statistics-https://data.bls.gov/pdQ/SurveyOutputServlct 2 CPH, Inc. H13606 16 I1A2 Heritage Bay COD Collier County, Florida Supplemental Engineer's Report GENERAL DESCRIPTION OF BONDS The District plans to issue its Series 2018 Bonds, in part, to refund its outstanding Series 2014 Bonds. The Series 2014 Bonds refunded the District's Series 2005 Bonds. The Series 2005 Bonds were issued to fund the 2005 Project which has been completed.The Series 2018 Bonds will also be used to refund the District's 2015 Loan which funded improvements to reconstruct bridge retaining walls with a total cost of$286,372.00, which project has also been completed. The Series 2018 Bonds will also be used to fund the 2018 Project listed above which consists of approximately $3,879,185.18 for the reconstruction of certain lake bank stabilization improvements and modification of Lake 30B control structures. STATUS OF PROJECT APPROVALS The following list includes the development approvals required for the construction of the Series 2018 Project and their status: 1. South Florida Water Management District Environmental Resource Permit Modification for Regular Lake Bank Maintenance-Approved 2. South Florida Water Management District Environmental Resource Permit Modification for Emergency Lake Bank Repair-Estimated Approval Date: 2/2/2018 3. South Florida Water Management District Environmental Resource Permit Control Structure Modification-Estimated Approval Date: 3/2/2018 4. Collier County Permit Determination-No permitting required COST ESTIMATE FOR DISTRICT IMPROVEMENTS —2018 PROJECT The 2018 Project consists of stormwater management and drainage improvements including reconstruction of approximately 8,300 linear feet of lake bank, including hauling fill to the lake banks, installing rip rap and other associated improvements. The 2018 Project consists of 5,318 linear feet of regular lake bank restoration with a total estimated probable construction cost of $1,314,480.48, and 2,982 linear feet of emergency repair due to damage caused by Hurricane Irma and modifications to two existing control structures,serving as outfalls for Lake 30A and Lake 30B, for a total estimated probable construction cost of$1,755,429.50. 3 CPH, Inc. H13606 1611A2 Heritage Bay CDD Collier County, Florida Supplemental Engineer's Report • NON-ROUTINE LONG TERM RESTORATION o Construction &Materials -$1,314,480.48 o Professional Services &Permitting-$43,350.00 • EMERGENCY REPAIRS o Construction&Materials - $1,717,179.50 o Professional Services&Permitting-$105,450.00 • CONTROL STRUCTURE MODIFICATION o Construction&Materials -$38,250.00 o Professional Services&Permitting-$21,450.00 • BRIDGE WALL REPAIRS o Total Cost-$286,372.00 • Contingency(10%)-$352,653.20 • Total-$3,879,185.18 The public improvements comprising the 2018 Project benefit the District and the estimate of probable cost is less than the benefit assessed property within the District will receive as a result of the construction of the 2018 Project. The District's Assessment Methodology will ascertain the cost of the 2018 Project based upon the special benefit received by the residential units that comprise the District. It is our professional opinion that the costs of the 2018 Project are reasonable for the work to be performed and benefit the developable real property in the District. I believe that the District's planned 2018 Project to be financed with the Series 2018 Bonds can be constructed within the budget of estimated costs set forth in this Supplement. 4 CPH, Inc. H13606 16 11A2 Heritage Bay CDD Collier County, Florida Supplemental Engineer's Report 1110, :. 11,4:01K111:1 AKE 30 .. .. immoka*e Road 846 Exhibit A—Heritage Bay Emergency Repair Location EXHIBIT A CPH, Inc. H13606 1611A2 Heritage Bay CDD Collier County, Florida Supplemental Engineer's Report r VARIES SOD ABOVE RUBBLE SLOPE PROPOSED RUBBLE RIPRAP, 42"-18 PER FOOT(TVP.j 2' CONTROL EL.=11.26'V PROPOSED BEDDING STONE PER FOOT(TYP.) LOW WT R EL.=9.26' V PROPOSED GEOTEXTILE MATEXISTING GRADE PER FOOT(TYP.) ELEV.8.00 "- PROPOSED ANTI-SCOUR KEYWAY/LARGE ROCK ON CAP. Exhibit B-Heritage Bay Typical Lake Bank Cross Section EXHIBIT B CPH, Inc. H13606 16 I 1 A 2 Heritage Bay CDD Collier County, Florida Supplemental Engineer's Report } i li 'if, , y I s = : ' � 4; IMMO , t 1 e - ,-.4 .gin Exhibit C-Heritage Bay Control Structure Modification Location EXHIBIT C CPH, Inc. H13606 1611A2 Jan 18,2018 10:11 am Prepared by PRAG (Finance 8.000 p:1...\heritage bay\numbers\HeritageBayCDD:FIN03) Page 1 SOURCES AND USES OF FUNDS Heritage Bay Community Development District Assessment Revenue Bonds,Series 2018 Estimated Rates as of January 18,2018 Dated Date 03/29/2018 Delivery Date 03/29/2018 Capital Improvement Revenue Capital Refunding Improvement Bonds,Series Revenue Bonds, Sources: 2018A-1 Series 2018A-2 Total Bond Proceeds: Par Amount 16,040,000.00 4,360,000.00 20,400,000.00 Net Premium/OID 31,040.90 57,015.65 88,056.55 16,071,040.90 4,417,015.65 20,488,056.55 Other Sources of Funds: Assessments collected for 5/1/18 payment 891,090.00 891,090.00 Assessments collected for 11/1/18 paymen 294,975.00 294,975.00 Release of Existing Reserve Account 331,259.05 331,259.05 1,517,324.05 1,517,324.05 17,588,364.95 4,417,015.65 22,005,380.60 Capital Improvement Revenue Capital Refunding Improvement Bonds,Series Revenue Bonds, Uses: 2018A-1 Series 2018A-2 Total Project Fund Deposits: Project Costs 3,879,185.18 3,879,185.18 Pay Off Valley National 84,000.00 84,000.00 3,963,185.18 3,963,185.18 Refunding Escrow Deposits: Cash Deposit 16,361,674.00 16,361,674.00 Other Fund Deposits: Reserve Account 588,987.50 276,634.38 865,621.88 Deposit for 5/1/18 Payment 47,740.41 12,976.82 60,717.23 Deposit for 11/1/18 Payment 268,539.78 72,994.60 341,534.38 905,267.69 362,605.80 1,267,873.49 Delivery Date Expenses: Cost of Issuance 177,063.26 51,984.67 229,047.93 Underwriter's Discount 144,360.00 39,240.00 183,600.00 321,423.26 91,224.67 412,647.93 17,588,364.95 4,417,015.65 22,005,380.60 PRAG 1611A2 Jan 18,2018 10:11 am Prepared by PRAG (Finance 8.000 p:l...\heritage bay\numbersIHeritageBayCDD:FIN03) Page 2 SUMMARY OF BONDS REFUNDED Heritage Bay Community Development District Assessment Revenue Bonds,Series 2018 Estimated Rates as of January 18,2018 Maturity Interest Par Call Call Bond Date Rate Amount Date Price Series 2014 Raymond James Loan,SER_14: SER2014 05/01/2018 3.800% 585,000.00 03/29/2018 100.000 05/01/2019 3.800% 610,000.00 03/29/2018 100.000 05/01/2020 3.800% 635,000.00 03/29/2018 100.000 05/01/2021 3.800% 660,000.00 03/29/2018 100.000 05/01/2022 3.800% 680,000.00 03/29/2018 100.000 05/01/2023 3.800% 710,000.00 03/29/2018 100.000 05/01/2024 3.800% 740,000.00 03/29/2018 100.000 05/01/2025 3.800% 770,000.00 03/29/2018 100.000 05/01/2026 3.800% 800,000.00 03/29/2018 100.000 05/01/2027 3.800% 830,000.00 03/29/2018 100.000 05/01/2028 3.800% 865,000.00 03/29/2018 100.000 05/01/2029 3.800% 8,225,000.00 03/29/2018 100.000 16,110,000.00 • II PRAG 1 6 I 1 A 2 Jan 18,2018 10:11 am Prepared by PRAG (Finance 8.000 p:\...\heritage bay\numbers\HeritageBayCDD:FIN03) Page 3 ESCROW REQUIREMENTS Heritage Bay Community Development District Assessment Revenue Bonds,Series 2018 Estimated Rates as of January 18,2018 Dated Date 03/29/2018 Delivery Date 03/29/2018 Period Principal Ending Interest Redeemed Total 03/29/2018 251,674,00 16,110,000.00 16,361,674.00 251,674.00 16,110,000.00 16,3 61,674.00 PRAG 1 6 I 1 A 2 Jan 18,2018 10:11 am Prepared by DRAG (Finance 8.000 p:\...theritage bayumbers\HeiitageBayCDD:FIN03) Page 4 BOND SUMMARY STATISTICS Heritage Bay Community Development District Assessment Revenue Bonds,Series 2018 Estimated Rates as of January 18,2018 Dated Date • 03/29/2018 Delivery Date 03/29/2018 First Coupon 05/01/2018 Last Maturity 05/01/2036 Arbitrage Yield 3.448923% True Interest Cost(TIC) 3.565476% Net Interest Cost(NIC) 3.578023% All-In TIC 3.713055% Average Coupon 3.528522% • Average Life(years) 9.461 Weighted Average Maturity(years) 9.451 Duration of Issue(years) 7.845 Par Amount 20,400,000.00 Bond Proceeds 20,488,056.55 Total Interest 6,810,517.35 Net Interest 6,906,060.80 Bond Years from Dated Date 193,013,333.33 Bond Years from Delivery Date 193,013,333.33 Total Debt Service 27,210,517.35 Maximum Annual Debt Service 1,726,868.76 Average Annual Debt Service 1,504,266.93 Underwriter's Fees(per$1000) Average Takedown Other Fee 9.000000 Total Underwriter's Discount 9.000000 Bid Price 99.531650 Par Average Average PV of 1 bp Bond Component Value Price Coupon Life change Series 2018B 4,360,000.00 101.308 3.000% 2.627 1,105.20 Series 2018A 16,040,000.00 100.194 3.562% 11.319 13,262.50 20,400,000.00 9.461 14,367.70 PRAG 1611A2 Jan 18,2018 10:11 am Prepared by PRAG (Finance 8.000 p:\...\heritage bay\numbers\HeritageBayCDD:FIN03) Page 5 BOND SUMMARY STATISTICS Heritage Bay Community Development District Assessment Revenue Bonds,Series 2018 Estimated Rates as of January 18,2018 All-In Arbitrage TIC TIC Yield Par Value 20,400,000.00 20,400,000.00 20,400,000.00 +Accrued Interest +Premium(Discount) 88,056.55 88,056.55 88,056.55 -Underwriter's Discount -183,600.00 -183,600.00 -Cost of Issuance Expense -229,047.93 -Other Amounts Target Value 20,304,456.55 20,075,408.62 20,488,056.55 Target Date 03/29/2018 03/29/2018 03/29/2018 Yield 3.565476% 3.713055% 3.448923% 9!PRAG 1 6 I 1 A 2 Jan 18,2018 10:11 am Prepared by PRAG (Finance 8.000 p:1...\heritage baylnumbers\HeritageBayCDD:FIN03) Page 6 BOND SUMMARY STATISTICS Heritage Bay Community Development District Capital Improvement Revenue Refunding Bonds,Series 2018A-1 Dated Date 03/29/2018 Delivery Date 03/29/2018 First Coupon 05/01/2018 Last Maturity 05/01/2036 Arbitrage Yield 3.448923% True Interest Cost(TIC) 3.619472% Net Interest Cost(NIC) 3.624274% All-In TIC 3.742541% Average Coupon 3.561860% Average Life(years) 11.319 Weighted Average Maturity(years) 11.327 Duration of Issue(years) 9.264 Par Amount 16,040,000.00 Bond Proceeds 16,071,040.90 Total Interest 6,466,940.68 Net Interest 6,580,259.78 Bond Years from Dated Date 181,560,777.78 Bond Years from Delivery Date 181,560,777.78 Total Debt Service 22,506,940.68 Maximum Annual Debt Service 1,719,268.76 Average Annual Debt Service 1,244,241.19 Underwriter's Fees(per$1000) Average Takedown Other Fee 9.000000 Total Underwriter's Discount 9.000000 Bid Price 99.293522 Par Average Average PV of 1 bp Bond Component Value Price Coupon Life change Series 2018A 16,040,000.00 100.194 3.562% 11.319 13,262.50 16,040,000.00 11.319 13,262.50 All-In Arbitrage TIC TIC Yield Par Value 16,040,000.00 16,040,000.00 16,040,000.00 +Accrued Interest +Premium(Discount) 31,040.90 31,040.90 31,040.90 -Underwriters Discount -144,360.00 -144,360.00 -Cost of Issuance Expense -177,063.26 -Other Amounts Target Value 15,926,680.90 15,749,617.64 16,071,040.90 Target Date 03/29/2018 03/29/2018 03/29/2018 Yield 3.619472% 3.742541% 3.448923% PRAG 16 I 1 A 2 Jan 18,2018 10:11 am Prepared by PRAG (Finance 8.000 p:1...\heritage baylnumbers\HeritageBayCDD:FIN03) Page 7 BOND SUMMARY STATISTICS Heritage Bay Community Development District Capital Improvement Revenue Bonds,Series 2018A-2 Dated Date 03/29/2018 Delivery Date 03/29/2018 First Coupon 05/01/2018 Last Maturity 05/01/2022 Arbitrage Yield 3.448923% True Interest Cost(TIC) 2.837397% Net Interest Cost(NIC) 2.844789% All-In TIC 3.317473% Average Coupon 3.000000% Average Life(years) 2.627 Weighted Average Maturity(years) 2.629 Duration of Issue(years) 2.530 Par Amount 4,360,000.00 Bond Proceeds 4,417,015.65 Total Interest 343,576.67 Net Interest 325,801.02 Bond Years from Dated Date 11,452,555.56 Bond Years from Delivery Date 11,452,555.56 Total Debt Service 4,703,576.67 Maximum Annual Debt Service 1,174,600.00 Average Annual Debt Service 1,150,331.25 Underwriter's Fees(per$1000) Average Takedown Other Fee 9.000000 Total Underwriter's Discount 9.000000 Bid Price 100.407698 Par Average Average PV of 1 bp Bond Component Value Price Coupon Life change Series 2018B 4,360,000.00 101.308 3.000% 2.627 1,105.20 4,360,000.00 2.627 1,105.20 All-In Arbitrage TIC TIC Yield Par Value 4,360,000.00 4,360,000.00 4,360,000.00 +Accrued Interest +Premium(Discount) 57,015.65 57,015.65 57,015.65 -Underwriter's Discount -39,240.00 -39,240.00 -Cost of Issuance Expense -51,984.67 -Other Amounts Target Value 4,377,775.65 4,325,790.98 4,417,015.65 Target Date 03/29/2018 03/29/2018 03/29/2018 Yield 2.837397% 3.317473% 3.448923% PRAG 16 11A2 Jan 18,2018 10:11 am Prepared by PRAG (Finance 8.000 p:\...\heritage bay\numbers\HetitageBayCDD:FIN03) Page 8 BOND PRICING Heritage Bay Community Development District Assessment Revenue Bonds,Series 2018 Estimated Rates as of January 18,2018 . Maturity Yield to Call Call Bond Component Date Amount Rate Yield Price Maturity Date Price Series 2018A: 05/01/2019 3.000% 2.100% 100.962 05/01/2020 3.000% 2.350% 101.316 05/01/2021 3.000% 2.490% 101.505 • 05/01/2022 3.000% 2.630% 101.424 05/01/2023 1,165,000 3.000% 2.760% 101.130 05/01/2024 1,200,000 3.000% 2.880% 100.664 05/01/2025 1,235,000 3.000% 3.030% 99.808 05/01/2026 1,275,000 3.125% 3.170% 99.679 05/01/2027 1,310,000 3.250% 3.300% 99.608 05/01/2028 1,355,000 3.375% 3.420% 99.616 05/01/2029 1,400,000 3.500% 3.490% 100.082 C 3.491% 05/01/2028 100.000 05/01/2030 910,000 3.500% 3.550% 99.509 05/01/2031 940,000 3.625% 3.620% 100.039 C 3.621% 05/01/2028 100.000 05/01/2032 975,000 3.625% 3.670% 99.505 05/01/2033 1,010,000 3.750% 3.750% 100.000 05/01/2034 1,050,000 3.750% 3.760% 99.877 05/01/2035 1,085,000 4.000% 3.790% 101.744 C 3.859% 05/01/2028 100.000 05/01/2036 1,130,000 4.000% 3.820% 101.492 C 3.884% 05/01/2028 100.000 16,040,000 Series 2018B: 05/01/2019 1,040,000 3.000% 2.100% 100.962 05/01/2020 1,075,000 3.000% 2.350% 101.316 05/01/2021 1,105,000 3.000% 2.490% 101.505 05/01/2022 1,140,000 3.000% 2.630% 101.424 4,360,000 20,400,000 Dated Date 03/29/2018 Delivery Date 03/29/2018 First Coupon 05/01/2018 Par Amount 20,400,000.00 Premium 88,056.55 Production 20,488,056.55 100.431650% Underwriter's Discount -183,600.00 -0.900000% Purchase Price 20,304,456.55 99.531650% Accrued Interest Net Proceeds 20,304,456.55 PRAG 1 6 I 1 A 2 Jan 18,2018 10:11 am Prepared by PRAG (Finance 8.000 p:\...\heritage bay\numbers\HeritageBayCDD:FIN03) Page 9 COST OF ISSUANCE Heritage Bay Community Development District Assessment Revenue Bonds,Series 2018 Estimated Rates as of January 18,2018 Cost of Issuance $11000 Amount Contingency 0.45284 9,237.90 Bond Counsel 2.08333 42,500.00 District Counsel 1.83824 37,500.00 District Manager(with Assessment Methodology) 1.22549 25,000.00 Financial Advisor 1.71569 35,000.00 UW Counsel 1.71569 35,000.00 Trustee 0.72598 14,810.03 Notice Publication 0.14706 3,000.00 Rating Agency 1.22549 25,000.00 OS Posting 0.09804 2,000.00 11.22784 229,047.93 PRAG 1 6 I 1 A 2 Jan 18,2018 10:11 am Prepared by PRAG (Finance 8.000 p:\...\heritage bay\numbers\HeritageBayCDD:FIN03) Page 10 BOND DEBT SERVICE BREAKDOWN Heritage Bay Community Development District Assessment Revenue Bonds,Series 2018 Estimated Rates as of January 18,2018 Capital Improvement Capital Revenue Improvement Period Refunding Bonds, Revenue Bonds, Ending Series 2018A-1 Series 2018A-2 Total 05/01/2018 49,090.56 11,626.67 60,717.23 05/01/2019 552,268.76 1,170,800.00 1,723,068.76 05/01/2020 552,268.76 1,174,600.00 1,726,868.76 05/01/2021 552,268.76 1,172,350.00• 1,724,618.76 05/01/2022 552,268.76 1,174,200.00 1,726,468.76 05/01/2023 1,717,268.76 1,717,268.76 05/01/2024 1,717,318.76 1,717,318.76 05/01/2025 1,716,318.76 1,716,318.76 05/01/2026 1,719,268.76 1,719,268.76 05/01/2027 1,714,425.00 1,714,425.00 05/01/2028 1,716,850.00 1,716,850.00 05/01/2029 1,716,118.76 1,716,118.76 05/01/2030 1,177,118.76 1,177,118.76 05/01/2031 1,175,268.76 1,175,268.76 05/01/2032 1,176,193.76 1,176,193.76 05/01/2033 1,175,850.00 1,175,850.00 05/01/2034 1,177,975.00 1,177,975.00 05/01/2035 1,173,600.00 1,173,600.00 05/01/2036 1,175,200.00 1,175,200.00 22,506,940.68 4,703,576.67 27,210,517.35 PRAG 1611A2 Jan 18,2018 10:11 am Prepared by PRAG (Finance 8.000 p:1...literitage bay\numbers\HeritageBayCDD:FIN03) Page 11 DETAILED BOND DEBT SERVICE Heritage Bay Community Development District Capital Improvement Revenue Refunding Bonds,Series 2018A-1 Dated Date 03/29/2018 Delivery Date 03/29/2018 series 2018A(BONDIAI Period Ending Principal Coupon Interest Debt Service 05/01/2018 49,090,56 49,090.56 05/01/2019 552,268.76 552,268.76 05/01/2020 552,268.76 552,268.76 05/01/2021 552,268.76 552,268.76 05/01/2022 552,268.76 552,268.76 05/01/2023 1,165,000 3.000% 552,268.76 1,717,268.76 05/01/2024 1,200,000 3.000% 517,318.76 1,717,318.76 05/01/2025 1,235,000 3.000% 481,318.76 1,716,318.76 05/01/2026 1,275,000 3.125% 444,268.76 1,719,268.76 05/01/2027 1,310,000 3.250% 404,425.00 1,714,425.00 05/01/2028 1,355,000 3.375% 361,850.00 1,716,850.00 05/01/2029 1,400,000 3.500% 316,118.76 1,716,118.76 05/01/2030 910,000 3.500% 267,118.76 1,177,118.76 05/01/2031 940,000 3.625% 235,268.76 1,175,268.76 05/01/2032 975,000 3.625% 201,193.76 1,176,193.76 05/01/2033 1,010,000 3.750% 165,850.00 1,175,850.00 05/01/2034 1,050,000 3.750% 127,975.00 1,177,975.00 05/01/2035 1,085,000 4.000% 88,600.00 1,173,600.00 05/01/2036 1,130,000 4.000% 45,200.00 1,175,200.00 16,040,000 6,466,940.68 22,506,940.68 al PRAG 1 6 I 1 A 2 Jan 18,2018 10:11 am Prepared by PRAG (Finance 8.000 p:\...\heritage bay\numbers\HeritageBayCDD:FIN03) Page 12 DETAILED BOND DEBT SERVICE Heritage Bay Community Development District Capital Improvement Revenue Bonds,Series 201 8A-2 Dated Date 03/29/2018 Delivery Date 03/29/2018 Series 2018B(BOND2A) Period Ending Principal Coupon Interest Debt Service 05/01/2018 11,626.67 11,626.67 05/01/2019 1,040,000 3.000% 130,800.00 1,170,800.00 05/01/2020 1,075,000 3.000% 99,600.00 1,174,600.00 05/01/2021 1,105,000 3.000% 67,350.00 1,172,350.00 05/01/2022 1,140,000 3.000% 34,200.00 1,174,200.00 4,360,000 343,576.67 4,703,576.67 §PRAG 1 6 I 1 A 2 Jan 18,2018 10:11 am Prepared by PRAG (Finance 8.000 p:\...\heritage bay\numbers\HeritageBayCDD:FIN03) Page 13 BOND DEBT SERVICE Heritage Bay Community Development District Assessment Revenue Bonds,Series 2018 Estimated Rates as of January 18,2018 I Dated Date 03/29/2018 Delivery Date 03/29/2018 Period Ending Principal Coupon Interest Debt Service 05/01/2018 60,717.23 60,717.23 05/01/2019 1,040,000 3.000% 683,068.76 1,723,068.76 05/01/2020 1,075,000 3.000% 651,868.76 1,726,868.76 05/01/2021 1,105,000 3.000% 619,618.76 1,724,618.76 05/01/2022 1,140,000 3.000% 586,468.76 1,726,468.76 05/01/2023 1,165,000 3.000% 552,268.76 1,717,268.76 05/01/2024 1,200,000 3.000% 517,318.76 1,717,318.76 05/01/2025 1,235,000 3.000% 481,318.76 1,716,318.76 05/01/2026 1,275,000 3.125% 444,268.76 1,719,268.76 05/01/2027 1,310,000 3.250% 404,425.00 1,714,425.00 05/01/2028 1,355,000 3.375% 361,850.00 1,716,850.00 05/01/2029 1,400,000 3.500% 316,118.76 1,716,118.76 05/01/2030 910,000 3.500% 267,118.76 1,177,118.76 05/01/2031 940,000 3.625% 235,268.76 1,175,268.76 05/01/2032 975,000 3.625% 201,193.76 1,176,193.76 05/01/2033 1,010,000 3.750% 165,850.00 1,175,850.00 05/01/2034 1,050,000 3.750% 127,975.00 1,177,975.00 05/01/2035 1,085,000 4.000% 88,600.00 1,173,600.00 05/01/2036 1,130,000 4.000% 45,200.00 1,175,200.00 20,400,000 6,810,517.35 27,210,517.35 II PRAG 16 I 1 A 2 Jan 18,2018 10:11 am Prepared by PRAG (Finance 8.000 p:\...\heritage bay\numbers\HeritageBayCDD:FIN03) Page 14 BOND DEBT SERVICE llcritage Bay Community Development District Assessment Revenue Bonds,Series 2018 Estimated Rates as of January 18,2018 Dated Date 03/29/2018 Delivery Date 03/29/2018 Period Annual Ending Principal Coupon Interest Debt Service Debt Service 05/01/2018 60,717.23 60,717.23 60,717.23 11/01/2018 341,534.38 341,534.38 05/01/2019 1,040,000 3.000% 341,534.38 1,381,534.38 1,723,068.76 11/01/2019 325,934.38 325,934.38 05/01/2020 1,075,000 3.000% 325,934.38 1,400,934.38 1,726,868.76 11/01/2020 309,809.38 309,809.38 05/01/2021 1,105,000 3.000% 309,809.38 1,414,809.38 1,724,618.76 11/01/2021 293,234.38 293,234.38 05/01/2022 1,140,000 3.000% 293,234.38 1,433,234.38 1,726,468.76 11/01/2022 276,134.38 276,134.38 05/01/2023 1,165,000 3.000% 276,134.38 1,441,134.38 1,717,268.76 11/01/2023 258,659.38 258,659.38 05/01/2024 1,200,000 3.000% 258,659.38 1,458,659.38 1,717,318.76 11/01/2024 240,659.38 240,659.38 05/01/2025 1,235,000 3.000% 240,659.38 1,475,659.38 1,716,318.76 11/01/2025 222,134.38 222,134.38 05/01/2026 1,275,000 3.125% 222,134.38 1,497,134.38 1,719,268.76 11/01/2026 202,212.50 202,212.50 05/01/2027 1,310,000 3.250% 202,212.50 1,512,212.50 1,714,425.00 11/01/2027 180,925.00 180,925.00 05/01/2028 1,355,000 3.375% 180,925.00 1,535,925.00 1,716,850.00 11/01/2028 158,059.38 158,059.38 05/01/2029 1,400,000 3.500% 158,059.38 1,558,059.38 1,716,118.76 11/01/2029 133,559.38 133,559.38 05/01/2030 910,000 3.500% 133,559.38 1,043,559.38 1,177,118.76 11/01/2030 117,634.38 117,634.38 05/01/2031 940,000 3.625% 117,634.38 1,057,634.38 1,175,268.76 11/01/2031 100,596.88 100,596.88 05/01/2032 975,000 3.625% 100,596.88 1,075,596.88 1,176,193.76 11/01/2032 82,925.00 82,925.00 05/01/2033 1,010,000 3.750% 82,925.00 1,092,925.00 1,175,850.00 11/01/2033 63,987.50 63,987.50 05/01/2034 1,050,000 3.750% 63,987.50 1,113,987.50 1,177,975.00 11/01/2034 44,300.00 44,300.00 05/01/2035 1,085,000 4.000% 44,300.00 1,129,300.00 1,173,600.00 11/01/2035 22,600.00 22,600.00 05/01/2036 1,130,000 4.000% 22,600.00 1,152,600.00 1,175,200.00 20,400,000 6,810,517.35 27,210,517.35 27,210,517.35 1PRAG N Q in mom co A. 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O -, T., 00 Oi. �F� O V 00 00IC G c III N 6 - 4.01 / % .0 414 A @_ & « co p ƒ i\on ƒ \ ' $$G& \ C4V \ Zk k2 ƒ 2 $\ter 2 & # $ % 0 % �% G ®1 `r; .-- % k � � \° .6 00 « \ S\k < kk � $� % A 0�% \� 1 \ 7 t\A V $® A% % ® t # k % 0 % \ s o%& \ \\ 0 \%� 0 % 2\� 01 �0 S s A )t % % \$ 2 _ $ &�ƒ© oS= ; k %e'.- #\ »% « JO o % _ % c $ 0 2 + > � _ n e g% P 0 «-- « % \ 0$2% t 7:- � � \ % 5 SOk \ 1611A2 Heritage Bay Community Development District Assessment Allocation Report for Capital Improvement Revenue Refunding Bonds, Series 2018A-1 & Capital Improvement Revenue Bonds, Series 2018A-2 ININFRAMARK ,� 4tiFpA4°f?71�.Us.f.;+.eh*l AC.*Mi^fix 210 N University Drive, Suite 702 Coral Springs, FL 33071 (954) 603-0033 www.inframarkinns.com January 19, 2018 1 6 I 1 A 2 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT Capital Improvement Revenue Refunding Bonds,Series 2018A-1 & Capital Improvement Revenue Bonds,Series 2018A-2 Special Assessment Allocation Report January 19, 2018 OVERVIEW In 2005, the Heritage Bay Community Development District (the "District") issued the Series 2005 Capital Improvement Revenue Bonds (the "Series 2005 Bonds") for the purpose of financing and managing the acquisition and construction of certain public infrastructure necessary for the community development within the District. In 2014 the District issued its Capital Improvement Revenue Refunding Bonds, Series 2014 (the "Series 2014 Bonds") for the purpose of refinancing the Series 2005 Bonds. The Series 2014 Bonds are secured by and are being repaid from special assessments levied on the benefited parcels of property within the District(the"Series 2014 Special Assessments"). The District proposes to refund the outstanding Series 2014 Bonds and to finance additional public infrastructure improvements through the issuance of approximately $21,135,000 of Heritage Bay Community Development District Capital Improvement Revenue Refunding Bonds, Series 2018A-1 (the "Series 2018A-1 Bonds") and Capital Improvement Revenue Bonds,Series 2018A-2(the"Series 2018A-2 Bonds"). The Series 2018A-1 Bonds and the Series 2018A-2 Bonds are collectively referred to as the "Series 2018 Bonds"). The special assessments securing the Series 2018 Bonds will be imposed and levied on the same respective parcels of property encumbered by the Series 2014 Special Assessments. PURPOSE This Report revises and supplements that certain Adopted Master Assessment Methodology Heritage Bay Community Development District prepared by Fishkind & Associates,Inc. dated September 22,2005,as supplemented by that certain Supplemental Assessment Report for the Heritage Bay Community Development District prepared by Fishkind & Associates, Inc. dated November 8, 2005 (collectively, the "Series 2005 Assessment Report") and as further supplemented by that certain Assessment Allocation Report for the Capital Improvement Revenue Refunding Bonds,Series 2014 dated August 11,2014 prepared by Severn Trent Services(the"Series 2014 Assessment Report"). The District will issue the Series 2018 Bonds at a higher principal amount than the outstanding principal balance of the Series 2014 Bonds. The additional funds generated as a result of the Series 2018 Bonds will be used to fund all or a portion of various capital improvements (the "Improvements") per the Supplemented Engineer's Report for Heritage Bay CDD prepared by CPH, Inc. dated January 19, 2018 (the "Supplemental Engineer's Report'). 2 1611 A 2 This Report provides a methodology that determines the amount of District debt to be allocated to specific properties within the District and the maximum annual debt service assessment. The Report is designed to conform to the requirements of Chapters 190 and 170,Florida Statutes. PROJECT IMPROVEMENTS The Supplemental Engineer's Report outlines the Improvements(the"2018 Project")an- ticipated to be built by the District. The 2018 Project includes but is not limited to refund- ing a 2015 loan from Valley National Bank(formerly CNL Bank)which funded the recon- struction of the bridge retaining walls(which is complete)and the reconstruction of certain lake bank stabilization improvements, long tenn lake bank restoration and emergency re- pair due to damage caused by Hurricane Irma and modification to existing control struc- tures. These facilities and infrastructure will support the residential community within the District and the 2018 Project is estimated to cost approximately$3,879,000. The Series 2018 Bonds total $21,135,000 and will refund the Series 2014 Bonds, refund the 2015 loan,finance all or a portion of the 2018 Project,set up debt service reserve accounts,fund costs of issuance and underwriter's discount and reserve funds for the November 1, 2018 interest payment. REASONABLE AND FAIR APPORTIONMENT OF THE DUTY TO PAY A reasonable estimate of the proportion of special and peculiar benefits received from the refinancing of the public infrastructure financed with the Series 2014 Bonds was described and calculated in the Series 2014 Assessment Report. This Report does not change the apportionment of the Series 2018 A-1 Bonds; only the reallocation of the debt based on the sizing of the Series 2018A-1 Bonds. The Series 2005 Assessment Report stated that the special assessment debt will be allocated to the properties receiving special benefit based on an Equivalent Residential Unit(ERU)per acre factor. The Series 2018A-2 Bonds will be allocated using the same ERU factor. Such apportionment is based on ERU's with the executive single family lot having a factor of 1 ERU. Product Type Equivalent Residential Unit Executive Single Family 1.0 Classics Single Family 1.5813 Classics II Single Family 1.93 Coach Home 0.49 2 Story MF 0.56 4 Story MF 0.28 The duty per parcel to pay for this special benefit peculiar to the property is fairly and reasonable apportioned and does not exceed the ascertained value of the special benefit. 3 1 6 I 1 A 2 ALLOCATION This report was prepared to revise the allocation of assessments levied on properties within the District as a result of the issuance of the Series 2018 Bonds. The Series 2018 Bonds are being issued to refund all of the District's outstanding Series 2014 Bonds and to finance all or a portion of the 2018 Project. A total of$16,110,000 of Series 2014 Bonds will be refunded with the 2018A-1 Bonds. Taking into account the liquidation of the existing Series 2014 Debt Service Reserve Fund, the par amount of the Series 2018 Bonds is estimated to be$21,135,000. The new special assessments used to amortize the Series 2018 Bonds have been allocated to the benefited property based upon the apportionment by the Board of the special benefits peculiar to the parcels of property relying on the methodology used in the Series 2005 Assessment Report and the Series 2014 Assessment Report. The purpose of the refinancing is to restructure the Series 2014 Bonds to eliminate the balloon payment due in 2029 by amortizing the Series 2018A-1 Bonds over the original life of the Series 2005 Bonds, maturing on May 1, 2036 and issuing the Series 2018A-2 Bonds which will provide the necessary funds to finance all or a portion of the 2018 Project. The Series 2018A-2 will mature in less than 5 years on May 1, 2022. The proposed allocation of the debt of the Series 2108 Bonds and the assessment rolls are shown in Exhibit B-1 and B-2. 4 Ib t%fvos 3 1 6 I 1 A 2 Exhibit A Heritage Bay Community Development District Capital Improvement Revenue Refunding Bonds,Series 2018A-1 Capital Improvement Revenue Bonds,Series 2018A-2 Sources and Uses of Funds Series 2018A-1 Series 2018A-2 Refunding Bonds New Money Total Sources: Bond Proceeds: Par Amount $ 16,620,000.00 $ 4,515,000.00 $ 21,135,000.00 Net OID $ (104,223.70) $ (8,860.65) 5 (113,084.35) Other Sources of Funds: Liquidation of Series 2014 Revenue Acct $ 1,186,065.00 $ - $ 1,186,065.00 Liquidation of Series 2014 Prepaymt Acct $ - $ $ - Liquidation of Series 214 DSRF Acct $ 150,000.00 $ - $ 150,000.00 $ 17,851,841.30 $ 4,506,139.35 $ 22,357,980.65 Uses: Project Fund Deposits: Project Fund $ - $ 3,879,185.18 $ 3,879,185.18 Refunding Escrow Deposits: Cash Deposit $ 16,361,674.00 $ 84,000.00 $ 16,445,674.00 Other Fund Deposits: Debt Servcie Reserve Fund $ 628,881.25 $ 308,775.00 $ 937,656.25 Delivery Date Expenses: Cost of Issuance $ 180,536.64 $ 49,246.35 $ 229,782.99 Underwriter's Discount $ 199,440.00 $ 54,180,00 $ 253,620.00 Bond Insurance Premium $ 114,730.13 $ 31,167.66 $ 145,897.79 $ 494,706.77 $ 134,594.01 $ 629,300.78 Other Uses of Funds: May 1,2018 Principal&Interest Paymt $ 55,332.72 $ 15,031.72 $ 70,364.44 November 1, 2018 Interest Payment $ 311,246.56 $ 84,553.44 $ 395,800.00 Additional Proceeds $ - $ - $ - $ 366,579.28 $ 99,585.16 $ 466,164.44 $ 17,851,841.30 $ 4,506,139.35 $ 22,357,980.65 Q aimeim 11111 VI VI OQ 1,1 CO ri 01 6 m � I N w I LL a �m o Q m o h Doorf o Q P n d m c .Z �n an n m m I LL w w w w w w w N _ o1?na46'1 4 a m e G• .. e 8 m V 511>��-g wwwwww I A ▪ °) a,21 1 1p L l° a o -Lot.u—q 8 "'▪ •N 1,"« c ��o Nim 4'a a ry ry m m M 3 E a Ewwwwww ww � n 3 V f . m � �o d a q R o, wuuunQ N Q .4) we mO, romo �; a dm� Pg i'' ' a N N N N N N , yy 2 n O N CC n N N il M N 4G ?r D m = g19;,°: *m ,g g ma .q D N O d 0 .y z- & x 4.`z- 10 v a c '042 G 'o c m Em z NNNNNN m. •c c �nv.N.�....N S. 'm � A$� ' a ��° $ Vo t R.00c.1a6 4 .rte' '' a& V°iiVP4 .. cat •E A o •7 G N M$ G a" 1,28 m O'ni v rri: C , . c v 1 c E c+c c u ry .r E o a e w w m a uc E W =11. o u a c n- N N N N N N v. E Q N N N N N N N a _ n n .4. $u 4 ,', W m v O ry n E c .t N' o `4,., ... < 0 0 0 El v 13 1 j E w H m ,,. g y v ? m Wim a N• W u .4. a' v 3 u H S g `a a r' u - m E g- u z g = oo mauoocWm g,n.n n a --="7,0— e. NrvB yLLOgu Er N Q ' { !! (\%74§ f{ ; | A \\\}\\ 2 /}$%k¢ !a! " ■ ,_, t ° „ __ !! , !, § / | ; |n ! " 1.4 $|| „ § , = U kk))r N Q ( wis \ - k \\\ = ` S4 ''� \ { , mm-, \\\\\\ 111 , IdleN.,M0 a „ }/. 2„ / -- ! �k „ _ _V)_.,_ ; nGA@Rm ® @ §, }k} \ ,i , INI OA \, ,,, _ L §2 ® k2 ! g § ,,, ,_, „_. , ;G@q;m \ ! #) \„ - ^ & ( ! t - - / cot/ !! § - ■ oe !m | a - !! ; | ■i ! . | i� ) . j \ /\/ % $ £E| | „_„/ KIs EgO° - } \\WEl i %i ) tll _ dao § . f! , ! ! ; , 2; ±/ % ! ! ƒ!« ! £| } k \ ! = ) |2 ! k§ „ , _ 222 , ,_ - --® 7 1 - '- w t ■ |! ■ Ea '9a-z _ moi! !! 5 ,, „ ■ | g „_,__ : ! !! t .q k a E ! ■ ! ! 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I § § | 2 ® / ® ! ., , j i ]) 2 ! - , 4 ! | ® I | _! | lA | IL . . 2; 1 }$ )«}£§ � ) \ \ik—sm } l: , e,;. ■ ; 2 laaa„ : 1 6 I 1 A 2 Exhibit B-2 Heritage Bay Community Development District Capital Improvement Revenue Refunding Bonds,Series 2018A-1 Capital Improvement Revenue Bonds,Series 2018A-2 PROPOSED Lien Roll PROPOSED PROPOSED Series 2014 Series 2014 Series 2018 Annual DS Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900069 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900085 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730,68 76528900108 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900124 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900140 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900166 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900182 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900205 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900221 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900247 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900263 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900289 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900302 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900328 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900344 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900360 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900386 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900409 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900425 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900441 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900467 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900483 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900506 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900522 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900548 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900564 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900580 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900603 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900629 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900645 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900661 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900687 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900700 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900726 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900742 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 page 6 of 34 1 6 I 1 A 2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900768 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900784 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900807 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900823 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900849 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900865 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900881 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900904 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900920 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900946 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900962 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900988 $ 703.18 $ 8,656.95 $ 10,630.28 S 1,087.28 $ 730.68 76528901000 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901026 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901042 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901068 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901084 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901107 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901123 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901149 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901165 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901181 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901204 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901505 S 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901521 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901547 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901563 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901589 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901602 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901628 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901644 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901660 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901686 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901709 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901725 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901741 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901767 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901783 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901806 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901822 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901848 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901864 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901880 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901903 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 page 7 of 34 l6IlA2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901929 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901945 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901961 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528901987 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902009 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902025 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902041 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902067 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902083 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902106 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902122 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902148 $ 703.18 5 8,656.95 5 10,630.28 $ 1,087.28 $ 730.68 76528902164 $ 703.18 $ 8,656.95 5 10,630.28 $ 1,087.28 $ 730.68 76528902180 $ 703.18 $ 8,656.95 5 10,630.28 $ 1,087.28 $ 730.68 76528902203 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902229 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902245 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902261 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902287 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902300 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902326 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902342 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902368 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902384 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902407 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902423 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902449 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902465 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902481 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902504 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902520 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902546 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902562 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902588 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902601 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902627 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902643 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902669 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528902685 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903024 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903040 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903066 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903082 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903105 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 page 8 of 34 1 6 I 1 A 2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903121 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903147 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903163 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903189 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903202 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903228 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903244 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903260 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903286 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903309 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903325 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903341 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903367 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903383 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903406 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903422 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903448 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903464 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903480 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903503 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903529 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903545 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903561 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903587 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903600 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903626 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903642 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903668 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903684 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903707 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903723 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903749 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903765 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903781 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903804 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903820 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903846 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903862 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903888 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903901 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903927 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903943 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528903969 $ 703.18 $ 8,656.95 $ 10,630.78 $ 1,087.28 $ 730.68 76528903985 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 page 9 of 34 1 6 I 1 A 2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730,68 76528904007 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528904023 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528904049 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528904065 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528904081 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528904104 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528904120 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528904146 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528904162 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528904188 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528904201 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905022 $ 703.18 $ 8,656.95 $ 10,630.28 S 1,087.28 $ 730.68 76528905048 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905064 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905080 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905103 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 5 730.68 76528905129 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905145 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905161 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905187 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905200 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905226 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905242 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905268 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905284 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905307 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905323 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905349 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905365 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905381 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905404 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905420 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905446 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905462 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905488 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905501 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905527 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905543 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905569 5 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905585 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528905608 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906021 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906047 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906063 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 page 10 of 34 16 I 1 A 2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906089 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906102 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906128 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906144 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906160 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906186 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906209 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906225 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906241 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906267 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906283 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906306 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906322 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906348 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906364 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906380 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906403 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906429 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906445 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906461 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906487 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906500 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906526 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906542 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906568 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906584 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528906607 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908029 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908045 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908061 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908087 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908100 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908126 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908142 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908168 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908184 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908207 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908223 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908249 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908265 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908281 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908304 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908320 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908346 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 page 11 of 34 1-611A2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908362 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908388 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908401 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908427 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908443 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908469 $ 703.18 $ 8,656.95 5 10,630.28 $ 1,087.28 $ 730.68 76528908485 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908508 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908524 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908540 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908566 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908582 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908605 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908621 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908634 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908647 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908650 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908663 $ 703.18 $ 8,656.95 $ 10,630,28 $ 1,087.28 $ 730.68 76528908676 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908689 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908692 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908702 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908715 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908728 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908731 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908744 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908757 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908760 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908773 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908786 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908799 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908809 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908812 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908825 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908838 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908841 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908854 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908867 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908870 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908883 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908896 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908906 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528908919 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909028 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 page 12 of 34 1 6 I 1 A 2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909044 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909060 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909086 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909109 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909125 $ 703.18 $ 8,656.95 5 10,630.28 $ 1,087.28 $ 730.68 76528909141 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909167 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909183 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909206 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909222 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909248 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909264 $ 703:18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909280 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909303 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909329 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909345 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909361 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909387 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909400 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909426 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909442 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909468 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087,28 $ 730.68 76528909484 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909507 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909523 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909549 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909565 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909581 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909604 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909620 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909646 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909662 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909688 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909701 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909727 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909743 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909769 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909785 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909808 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909824 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909840 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909866 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909882 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909905 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 page 13 of 34 1611A2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909921 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909947 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909963 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528909989 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528910004 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528910020 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528910046 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528910062 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528910088 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528910101 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528910127 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528910143 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 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76528911582 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730,68 page 14 of 34 1611A2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528911605 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528911621 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528911647 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528911663 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528911689 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528911702 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528911728 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528911744 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528911760 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528911786 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528911809 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528911825 $ 703.18 $ 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79873402727 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873402743 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873402769 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873402785 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873402808 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873402824 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873402840 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873402866 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873402882 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873402905 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873402921 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873402947 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873402963 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403522 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403548 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403564 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403580 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403603 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403629 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403645 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 page 18 of 34 1 6 I 1 A 2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 79873403661 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403687 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403700 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403726 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403742 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403768 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403784 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403807 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403823 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403849 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403865 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403881 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403904 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403920 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403946 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403962 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873403988 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873404000 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873404026 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873404042 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873404068 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873410023 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873410049 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 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79873411268 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873411284 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873411307 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873411323 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873411349 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873411365 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873411381 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 page 20 of 34 1611A2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 79873411404 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873411420 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873411446 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873411462 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873411488 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873411501 $ 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913.35 79873420165 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420181 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420204 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420220 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420246 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420262 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420288 $ 878.97 $ 10,871.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420301 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 page 21 of 34 1 6 I 1 A 2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 79873420327 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420343 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420369 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420385 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420408 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420424 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420440 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420466 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420482 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420628 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420644 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420660 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420686 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420709 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420725 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420741 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420767 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420783 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420806 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873420822 $ 878.97 $ 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1,359.10 $ 913.35 79873421148 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421164 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421180 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421203 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421229 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421245 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421261 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421287 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421300 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 page 22 of 34 1611A2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 79873421326 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421342 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421368 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421384 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421407 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421423 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421449 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.3.5 79873421465 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421481 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421504 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421520 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421546 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421562 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421588 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421601 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421627 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421643 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421669 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421685 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421708 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421724 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421740 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421766 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421782 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873421805 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428002 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428028 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428044 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428060 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428086 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428109 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428125 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428141 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428167 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428183 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428206 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428222 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428248 $ 878.97 $ 10,821.19 $ 14,562,31 $ 1,359.10 $ 913.35 79873428264 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428280 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428303 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428329 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428345 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428361 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 page 23 of 34 1 6 I 1 A 2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 79873428387 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428400 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428426 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428442 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428468 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428484 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428507 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428523 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428549 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428565 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428581 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428604 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428620 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428646 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428662 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428688 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428701 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428727 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428743 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428769 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428785 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428808 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428824 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428840 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428866 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428882 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428905 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428921 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 79873428947 $ 878.97 $ 10,821.19 $ 14,562.31 $ 1,359.10 $ 913.35 26145000020 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000046 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000062 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000088 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000101 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000127 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000143 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000169 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000185 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000208 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000224 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000240 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000266 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000282 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000305 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 page 24 of 34 16I1A2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 26145000321 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000347 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000363 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000389 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000402 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000428 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000444 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000460 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000486 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000509 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000525 $ 1,054.76 $ 12,985.42 $ 16,370,24 $ 1,630.92 $ 1,096.02 26145000541 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000567 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000583 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000606 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000622 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000648 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000664 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000680 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000703 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000729 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000923 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000949 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000965 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145000981 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001003 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001029 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001045 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001061 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001087 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001100 $ 1,054,76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001126 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001142 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001168 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001184 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001207 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001223 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001249 $ 1,054.76 $ 12,985,42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001265 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001281 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001304 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001320 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001346 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001362 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 page 25 of 34 1611A • Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 26145001388 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001401 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001427 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001443 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001469 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001485 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001508 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001524 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001540 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001566 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001582 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001605 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001621 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001647 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001663 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001689 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001702 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001728 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001744 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001760 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001786 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001809 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001825 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001841 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001867 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001883 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001906 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001922 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001948 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001964 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145001980 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002002 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002028 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002044 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002060 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002086 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002109 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002125 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002141 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002167 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002183 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002206 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002222 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1.,096.02 26145002248 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 page 26 of 34 1 6 I 1 A 2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 26145002264 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002280 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002303 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002329 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002345 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002361 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002387 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002400 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002426 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002442 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002468 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002484 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002507 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002523 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002549 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002565 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002581 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002604 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002620 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002646 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145002662 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003027 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003043 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003069 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003085 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003108 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003124 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003140 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003166 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003182 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003205 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003221 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003247 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003263 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003289 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003302 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003328 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003344 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003360 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003386 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003409 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003425 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003441 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003467 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 page 27 of 34 16 I 1 A 2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 26145003483 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003506 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003522 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003548 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003564 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003580 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003603 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003629 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003645 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003661 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003687 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003700 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003726 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003742 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003768 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003784 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003807 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003823 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003849 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003865 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003881 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003904 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003920 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003946 $ 1,054.76 $ 12,985.42 $ 1.6,370.24 $ 1,630.92 $ 1,096.02 26145003962 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145003988 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145004000 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145004026 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145004042 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145004068 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145004084 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145004107 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145004123 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145004149 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145004165 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145004181 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 26145004204 $ 1,054.76 $ 12,985.42 $ 16,370.24 $ 1,630.92 $ 1,096.02 49660078789 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660078802 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660078828 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660078844 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660078860 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660078886 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660078909 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 page 28 of 34 1 6 I 1 A 2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 49660078925 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660078941 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660078967 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660078983 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079005 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079021 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079047 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079063 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079089 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079102 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079128 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079144 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079160 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079186 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079209 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079225 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079241 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079445 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079461 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079487 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079500 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079526 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079542 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079568 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079801 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079827 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079843 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079869 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079885 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079908 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079924 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079940 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079966 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660079982 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660080007 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660080023 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660080049 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660080065 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660080081 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660080104 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087165 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087181 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087204 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087220 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 page 29 of 34 1 6 I 1 A 2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 49660087246 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087262 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087288 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087301 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087327 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087343 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087369 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087385 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087408 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087424 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087440 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087466 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087482 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087505 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087521 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087547 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087563 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087589 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087602 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087628 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087644 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087660 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087686 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087709 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087725 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087741 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087767 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087783 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087806 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087822 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087848 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087864 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087880 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087903 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087929 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087945 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087961 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660087987 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088009 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088025 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088041 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088067 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088083 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088106 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 page 30 of 34 1611A2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 49660088122 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088148 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088164 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088180 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088203 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088229 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088245 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088261 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088287 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088300 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088326 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088342 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088368 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088384 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088407 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088423 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088449 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088465 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088481 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088504 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088520 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088546 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088562 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660088588 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660090026 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660090042 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660090068 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660090084 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660090107 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660090123 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660090149 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660090165 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660090181 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660090204 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660090220 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660090246 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660090262 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660090288 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660090301 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660090327 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660090343 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660090369 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 49660090385 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 7,310.47 $ 1,552.69 49660090408 $ 1,494.25 $ 18,396.02 $ 25,047.23 $ 2,310.47 $ 1,552.69 page 31 of 34 16I1A2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 24171000067 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000083 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000106 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000122 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000148 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000164 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000180 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000203 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000229 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000245 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000261 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000287 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000300 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000326 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000342 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000368 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000384 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000407 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000423 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000449 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000465 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000481 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000504 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000520 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000546 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000562 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000588 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000601 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000627 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000643 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000669 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000685 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000708 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000724 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000740 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000766 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000782 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000805 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000821 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000847 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000863 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000889 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000902 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000928 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 page 32 of 34 1 6 I 1 A 2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 24171000944 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000960 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171000986 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171001008 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171001024 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171001040 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171001066 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171001082 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171001105 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 24171001121 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061026 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061042 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061068 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061084 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061107 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061123 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061149 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061165 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061181 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061204 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061220 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061246 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061262 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061288 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061301 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061327 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061343 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061369 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061385 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061408 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061424 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061440 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061466 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061482 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061505 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061521 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660061547 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660093023 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660093049 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660093065 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660093081 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660093104 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660093120 $ 2,362.85 $ 29,089.62 5 39,607.18 $ 3,653.54 $ 2,455.27 49660093146 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 page 33 of 34 1 6 I 1 A 2 Parcel ID Annual DS PAR 0/S PAR 0/S 2018-2029 2030-2036 76528900027 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 76528900043 $ 703.18 $ 8,656.95 $ 10,630.28 $ 1,087.28 $ 730.68 49660093162 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660093188 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660093201 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660093227 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660093243 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660093269 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660093285 $ 2,362.85 $ 29,089.62 $ 39,607.18 $ 3,653.54 $ 2,455.27 49660078187 $ 2,552.25 $ 31,421.33 $ 44,128.91 $ 3,946.39 $ 2,652.08 49660078200 $ 2,552.25 $ 31,421.33 $ 44,128.91 $ 3,946.39 $ 2,652.08 49660078226 $ 2,552.25 $ 31,421.33 $ 44,128.91 $ 3,946.39 $ 2,652.08 49660078242 $ 2,552.25 $ 31,421.33 $ 44,128.91 $ 3,946.39 $ 2,652.08 49660078268 $ 2,552.25 $ 31,421.33 $ 44,128.91 $ 3,946.39 $ 2,652.08 49660078284 $ 2,552.25 $ 31,421.33 $ 44,128.91 $ 3,946.39 $ 2,652.08 49660078307 $ 2,552.25 $ 31,421.33 $ 44,128.91 $ 3,946.39 $ 2,652.08 49660078323 $ 2,552.25 $ 31,421.33 $ 44,128.91 $ 3,946.39 $ 2,652.08 49660078349 $ 2,552.25 $ 31,421.33 $ 44,128.91 $ 3,946.39 $ 2,652.08 49660078365 $ 2,552.25 $ 31,421.33 $ 44,128.91 $ 3,946.39 $ 2,652.08 49660078501 $ 2,552.25 $ 31,421.33 $ 44,128.91 $ 3,946.39 $ 2,652.08 49660078527 $ 2,552.25 $ 31,421.33 $ 44,128.91 $ 3,946.39 $ 2,652.08 49660078543 $ 2,552.25 $ 31,421.33 $ 44,128.91 $ 3,946.39 $ 2,652.08 49660078569 $ 2,552.25 $ 31,421.33 $ 44,128.91 $ 3,946.39 $ 2,652.08 49660078585 $ 2,552.25 $ 31,421.33 $ 44,128.91 $ 3,946.39 $ 2,652.08 49660078608 $ 2,552.25 $ 31,421.33 $ 44,128.91 $ 3,946.39 $ 2,652.08 49660078747 $ 2,552.25 $ 31,421.33 $ 44,128.91 $ 3,946.39 $ 2,652.08 49660078763 $ 2,552.25 $ 31,421.33 $ 44,128.91 $ 3,946.39 $ 2,652.08 rounding $ 1.76 -2.56 $1,308,563.92 $16,110,000.00 $21,135,000.00 $2,023,351.35 $1,359,743.24 page 34 of 34 1 6 1 1 A 2 RESOLUTION NO. 2018-2 A RESOLUTION OF THE BOARD OF SUPERVISORS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE REFUNDING OF THE HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT CAPITAL IMPROVEMENT REVENUE REFUNDING BONDS,SERIES 2014; DECLARING SPECIAL ASSESSMENTS; INDICATING THE LOCATION, NATURE AND ESTIMATED COST OF THOSE IMPROVEMENTS WHICH COST IS TO BE DEFRAYED IN WHOLE OR IN PART BY THE SPECIAL ASSESSMENTS; PROVIDING THE PORTION OF THE ESTIMATED COST OF THE IMPROVEMENTS TO BE DEFRAYED IN WHOLE OR IN PART BY THE SPECIAL ASSESSMENTS; PROVIDING THE MANNER IN WHICH SUCH SPECIAL ASSESSMENTS SHALL BE MADE;PROVIDING WHEN SUCH SPECIAL ASSESSMENTS SHALL BE MADE; DESIGNATING LANDS UPON WHICH THE SPECIAL ASSESSMENTS SHALL BE LEVIED; PROVIDING FOR AN ASSESSMENT PLAT; ADOPTING A PRELIMINARY ASSESSMENT ROLL; PROVIDING FOR A PUBLIC HEARING TO CONSIDER THE ADVISABILITY AND PROPRIETY OF SAID ASSESSMENTS AND THE RELATED IMPROVEMENTS; PROVIDING FOR NOTICE OF SAID PUBLIC HEARING; PROVIDING FOR PUBLICATION OF THIS RESOLUTION; PROVIDING FOR CONFLICTS, PROVIDING FOR SEVERABILITY AND PROVIDING AN EFFECTIVE DATE. WHEREAS, Heritage Bay Community Development District (the "District") is a local unit of special-purpose government organized and existing in accordance with Chapter 190, Florida Statutes, as amended(the Uniform Community Development District Act of 1980) (the"Act"),created by Ordinance No. 05-24 of the Board of County Commissioners of Collier County, Florida, effective on May 31, 2005; and WHEREAS, the Board of Supervisors (the "Board") of the District previously authorized and approved the issuance of the District's$20,125,000.00 Capital Improvement Revenue Bonds,Series 2005 (the "Series 2005 Bonds") for the purpose of constructing certain public infrastructure and other public infrastructure improvements (collectively, the"2005 Project"). The 2005 Project was originally described and detailed in that certain Engineer's Report for the Heritage Bay Community Development District prepared by Wilson Miller and dated July 22, 2005, as supplemented (the "Original Engineer's Report"). The plans and specifications for the 2005 Project are a part of the District's records, as approved by the Board in resolutions adopted by the Board in connection therewith. A copy of the Original Engineer's Report is incorporated herein by reference and maintained on file at the offices of Inframark,LLC,210 N. University Drive,Suite 702,Coral Springs,FL 33701 (the"District Manager's Office");and WHEREAS,a portion of the 2005 Project was previously constructed with the proceeds from the sale of the Series 2005 Bonds pursuant to provisions of Chapter 190, Florida Statutes;and WHEREAS, the Board previously determined that it was in the best interest of the District to defray the cost of the construction of all or a portion of the 2005 Project by levying special assessments against the certain lots and lands located within the District which are specifically benefited thereby,to pay 1 1611A2 Resolution 2018-2 Heritage Bay Community Development District Declaring Special Assessments installments of principal and interest as the same become due on the Series 2005 Bonds (the"Series 2005 Assessments"); and WHEREAS,in levying the Series 2005 Assessments,the Board previously adopted,in accordance with Florida law,Resolution Nos.2005-17,2005-18 and 2005-21(the"Original Assessment Resolutions"); and WHEREAS, the Board further determined in the Original Assessment Resolutions that benefits will accrue to the lots and land improved,the amount of those benefits,and that the Series 2005 Assessments would be made in proportion to the benefits received as set forth in that certain Adopted Master Assessment Methodology for Heritage Bay Community Development District prepared by Fishkind&Associates,Inc. and dated September 22, 2005, as supplemented by that certain Supplemental Master Assessment Methodology for Heritage Bay Community Development District prepared by Fishkind&Associates,Inc. and dated November 8,2005 (collectively,the"Original Methodology Report"); and WHEREAS, the Board previously authorized and approved the issuance of the District's $17,490,000.00 Capital Improvement Revenue Refunding Bonds, Series 2014 (the "Series 2014 Bonds") for the purpose of refunding the then-outstanding Series 2005 Bonds in order to take advantage of lower interest rates; and WHEREAS, on or about September 12, 2014 and following the issuance by the District of the Series 2014 Bonds, all of the outstanding Series 2005 Bonds were repaid and are no longer outstanding; and WHEREAS, in connection with the issuance of the Series 2014 Bonds to refund the outstanding Series 2005 Bonds, the Board adopted Resolution No. 2014-11 (the "Supplemental Assessment Resolution") to modify and reallocate the Series 2005 Assessments (which Series 2005 Assessments had been previously adopted and levied pursuant to the Assessment Resolutions and had been originally allocated for the Series 2005 Project pursuant to the Original Methodology Report)in the manner outlined in the Heritage Bay Community Development District Assessment Allocation Report for the Capital Improvement Revenue Refunding Bonds,Series 2014 prepared by Severn Trent Services and dated August 11,2014(the"Series 2014 Supplemental Assessment Report"). (The Series 2005 Assessments,as modified pursuant to the Supplemental Assessment Resolution, are hereinafter referred to as the "Modified Series 2005 Assessments"); and WHEREAS, the Board has determined it to he advantageous for the District to potentially issue refunding bonds in one or more series(collectively,the"Series 2018 Bonds")for the purpose of refunding the outstanding Series 2014 Bonds in order to take advantage of potential cost and/or interest rate savings and constructing, acquiring and/or improving certain public improvements, including certain stormwater management improvements and refunding a 2015 loan from Valley National Bank (formerly CNL Bank) for retaining wall improvements (the "S!plemental Project") as set forth in that certain Supplemental Engineer's Report for Heritage Bay CDD prepared by CPH, Inc. and dated January 19, 2018 (the "Supplemental Engineer's Report"), a copy of which is attached hereto and made a part hereof as Exhibit "A"and maintained on file at the offices of CPH,Inc.,2216 Altamont Ave.,Fort Myers,FL 33901 ("District Engineer's Office")and the District Manager's Office;and WHEREAS, the Board finds that it is in the best interest of the District to pay all or a portion of the cost of the 2005 Project and the Supplemental Project by imposing, levying, and collecting special assessments pursuant to Chapters 170, 190 and 197,Florida Statutes(the"Assessments");and 2 1 6 I 1 A 2 Resolution 2018-2 Heritage Bay Community Development District Declaring Special Assessments WHEREAS, notwithstanding the District's adoption of this Resolution to begin the process of levying the Assessments,the Modified Series 2005 Assessments proposed to be restructured shall remain valid and binding until such time as the District finalizes the levy of the Assessments and issues the Series 2018 Bonds(which may be issued in multiple series)to be secured by the Assessments; and WHEREAS, the District is empowered by Chapters 190 and 170, Florida Statutes to issue the Series 2018 Bonds,to continue implementation of the 2005 Project,to undertake the Supplemental Project, to levy the Assessments upon the lots and land located in the District which are specifically benefited by the 2005 Project and the Supplemental Project,to pay principal and interest due with respect to the Series 2018 Bonds,and to refund the outstanding Series 2014 Bonds;and WHEREAS, the Board finds that it is in the best interest of the District to pay all or a portion of the cost of the 2005 Project and the Supplemental Project by imposing, levying, and collecting the Assessments pursuant to Chapters 170, 190 and 197,Florida Statutes;and WHEREAS,the District hereby determines that benefits will accrue to the property improved,the amount of those benefits, and that the Assessments will be made in proportion to the benefits received as set forth in the Original Methodology Report, as supplemented by the Series 2014 Supplemental Assessment Report, and as further supplemented and amended by that certain Heritage Bay Community Development District Assessment Allocation Report for Capital Improvement Revenue Refunding Bonds, Series 2018A-1 and Capital Improvement Revenue Bonds, Series 2018A-2 prepared by Inframark, LLC and dated January 19, 2018 (the "Series 2018 Supplemental Assessment Report"). The Series 2018 Supplemental Assessment Report is on file at the District Manager's Office and is attached hereto and incorporated herein as Exhibit"B"to this Resolution. (The Original Methodology Report,as supplemented by the Series 2014 Supplemental Assessment Report, and as further supplemented and amended by the Series 2018 Supplemental Assessment Report are sometimes collectively referred to herein as the "Assessment Methodology Report");and WHEREAS,the District hereby determines that the Assessments to be levied will not exceed the benefits to the lots and land benefited by the 2005 Project and the Supplemental Project. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT THAT: Section 1. The foregoing recitals are hereby incorporated as the findings of the Board. Section 2. The Assessments shall be levied to defray all or a portion of the cost of the Supplemental Project and the cost of the refunding the outstanding Series 2014 Bonds,which Series 2014 Bonds refunded the Series 2005 Bonds, which Series 2005 Bonds were issued for purposes of acquiring and/or constructing all or a portion of the 2005 Project. Section 3. The nature and general location of, and plans and specifications for, the 2005 Project and the Supplemental Project are described in the Engineer's Report and Supplemental Engineer's Report,respectively,maintained on file at the District Manager's Office. Section 4. The total cost of the 2005 Project was$34,687,000.00. The total estimated cost of the Supplemental Project and the refunding of the Series 2014 Bonds relating to the 2005 Project is approximately$21,135,000.00(the"Estimated Cost"). 3 16I1A2 Resolution 2018-2 Heritage Bay Community Development District Declaring Special Assessments Section 5. The Assessments will defray approximately $21,135,000.00 in bonded indebtedness which includes, without limitation, the Estimated Cost, plus financing related costs and expenses,capitalized interest,a debt service reserve and contingency,applicable. Section 6. The manner in which the Assessments shall be apportioned and paid is set forth in the Assessment Methodology Report,subject to provisions for supplemental assessment resolutions. The Assessment Methodology Report is also available at the District Manager's Office. Section 7. The Assessments shall be levied within the District in accordance with the Assessment Methodology Report on certain lots and lands,which are adjoining and contiguous or bounding and abutting upon the 2005 Project and the Supplemental Project or specially benefited thereby and further designated by the assessment plat hereinafter provided for. Said Assessment shall take into account any lots or land for which the Modified Series 2005 Assessments securing the Series 2014 Bonds have been prepaid in full, if any. Section 8. There is on file at the District Manager's Office, an assessment plat showing the area to be assessed, with the plans and specifications describing the 2005 Project,the Supplemental Project and the Estimated Cost,all of which shall be open to inspection by the public. Section 9. The District Manager has caused to be made a preliminary assessment roll,a copy of which is attached to the Series 2018 Supplemental Assessment Report, in accordance with the method of assessment described in the Assessment Methodology Report, which shows the lots and land assessed, the amount of benefit to and the Assessment against each lot or parcel of land and the number of annual installments into which such Assessment may be divided, which is hereby adopted and approved as the District's preliminary assessment roll. Section 10. Commencing with the year in which the Assessments are certified to the Collier County Tax Collector for collection,the Assessments shall be paid in not more than nineteen (19)annual installments or the maximum period of time permitted by law then in effect,which installments shall include principal and interest as calculated in accordance with the Assessment Methodology Report. The Assessments shall he payable at the same time and in the same manner as are ad-valorem taxes and as prescribed in Chapter 197, Florida Statutes; provided, however, that in the event the uniform non ad- valorem assessment method of collecting the Assessments is not available to the District in any year,or the District otherwise determines not to utilize the provisions of Chapter 197,Florida Statutes,the Assessments may be collected as is otherwise permitted by law. Section 11. The Board shall adopt a subsequent resolution to fix a time and place at which the owners of lots and land to be assessed or any other persons interested therein may appear before the Board and be heard as to the propriety and advisability of the Assessments,the 2005 Project and the Supplemental Project,the cost thereof,the manner of payment therefore,or the amount thereof to be assessed against each property as improved;and to authorize such notice and publications of same as may be required by Chapter 170,Florida Statutes, or other applicable law. Section 12. The District Manager is hereby directed to cause this resolution to be published twice(once a week for two(2) weeks) in a newspaper of general circulation within Collier County and to provide mailed notices to the owners of the property subject to the proposed Assessments and such other notice as may be required by law or deemed in the best interest of the District. 4 1611 * 2 Resolution 2018-2 Heritage Bay Community Development District Declaring Special Assessments Section 13. If any one of the covenants, agreements or provisions herein contained shall be held contrary to any express provision of law or contract to the policy of express law, but not expressly prohibited or against public policy,or shall for any reason whatsoever be held invalid,then such covenants, agreements or provisions shall be null and void and shall be deemed separable from the remaining covenants,agreements or provisions and shall in no way effect the validity of the other provisions hereof. Section 14. All resolutions or parts thereof in conflict herewith are, to the extent of such conflict,superseded and repealed. Section 15. This Resolution shall become effective upon its adoption. PASSED AND ADOPTED this 10 day of January,2018. HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT ATTEST: ,el a r ' ---- - Juypir airc of`,Secretary Edwin Hubbard,Chairman 5 16 I 1 A 2 RESOLUTION NO. 2018-3 A RESOLUTION OF THE BOARD OF SUPERVISORS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT SETTING A PUBLIC HEARING TO BE HELD ON MARCH 19, 2018 AT 9:00 A.M.AT THE HERITAGE BAY CLUBHOUSE,10154 HERITAGE BAY BOULEVARD, NAPLES, FL 34120, FOR THE PURPOSE OF HEARING PUBLIC COMMENT ON IMPOSING SPECIAL ASSESSMENTS ON CERTAIN PROPERTY WITHIN THE DISTRICT GENERALLY DESCRIBED AS THE HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT IN ACCORDANCE WITH CHAPTERS 170, 190 AND 197,FLORIDA STATUTES; PROVIDING FOR CONFLICTS, PROVIDING FOR SEVERABILITY AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the Board of Supervisors of Heritage Bay Community Development District ("Board")has previously adopted Resolution No.2018-2 entitled: A RESOLUTION OF THE BOARD OF SUPERVISORS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE REFUNDING OF THE HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT CAPITAL IMPROVEMENT REVENUE REFUNDING BONDS,SERIES 2014; DECLARING SPECIAL ASSESSMENTS; INDICATING THE LOCATION, NATURE AND ESTIMATED COST OF THOSE IMPROVEMENTS WHICH COST IS TO BE DEFRAYED IN WHOLE OR IN PART BY THE SPECIAL ASSESSMENTS; PROVIDING THE PORTION OF THE ESTIMATED COST OF THE IMPROVEMENTS TO BE DEFRAYED IN WHOLE OR IN PART BY THE SPECIAL ASSESSMENTS; PROVIDING THE MANNER IN WHICH SUCH SPECIAL ASSESSMENTS SHALL BE MADE;PROVIDING WHEN SUCH SPECIAL ASSESSMENTS SHALL BE MADE; DESIGNATING LANDS UPON WHICH THE SPECIAL ASSESSMENTS SHALL BE LEVIED; PROVIDING FOR AN ASSESSMENT PLAT; ADOPTING A PRELIMINARY ASSESSMENT ROLL; PROVIDING FOR A PUBLIC HEARING TO CONSIDER THE ADVISABILITY AND PROPRIETY OF SAID ASSESSMENTS AND THE RELATED IMPROVEMENTS; PROVIDING FOR NOTICE OF SAID PUBLIC HEARING; PROVIDING FOR PUBLICATION OF THIS RESOLUTION; PROVIDING FOR CONFLICTS, PROVIDING FOR SEVERABILITY AND PROVIDING AN EFFECTIVE DATE. WHEREAS, in accordance with Resolution No. 2018-2 a preliminary assessment roll has been prepared and all other conditions precedent set forth in Chapters .170, 190 and 197,Florida Statutes to the holding of the aforementioned public hearing have been satisfied, and the roll and related documents are 1 16 I1A2 Resolution 2018-3 Heritage Bay Community Development District Setting Public Hearing available for public inspection at the offices of the District Manager at Inframark,LLC,210 N.University Drive,Suite 702,Coral Springs,FL 33701 ("District Manager's Office"). NOW THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT: Section 1. There is hereby declared a public hearing to be held on March 19, 2018 at 9:00 a.m.,at the Heritage Bay Clubhouse, 10154 Heritage Bay Boulevard,Naples,FL 34120 for the purpose of hearing comment and objections to the proposed special assessment program for community improvements as identified in the preliminary assessment roll,a copy of which is on file at the District Manager's Office. Said preliminary assessment roll indicates the areas to be improved,description of the project for which assessment are to be made and the amount expected to be assessed to each benefited piece or parcel of property. Affected parties may appear at that hearing or submit their comments in writing prior to the meeting and submit same to the office of the District Manager at Inframark,LLC,210 N.University Drive, Suite 702,Coral Springs,FL 33701. Section 2. Notice of said hearing shall be advertised in accordance with Chapters 170, 190 and 197 Florida Statutes,and the District Manager is hereby authorized and directed to place said notice in a newspaper of general circulation published within Collier County(by two publications one week apart with the last publication at least one week prior to the date of the hearing established herein). The District Manager shall file a publisher's affidavit with the District Secretary verifying such publication of notice. The District Manager is further authorized and directed to give(30) thirty days written notice by mail of the time and place of this hearing to the owners of all property to be assessed and include in such notice the amount of the assessment for each such property owner,a description of the areas to be improved and notice that information concerning all assessments may be ascertained at the District Manager's Office. The District Manager shall file proof of such mailing by affidavit with the District Secretary. Section 3. If any one of the covenants, agreements or provisions herein contained shall be held contrary to any express provision of law or contract to the policy of express law, but not expressly prohibited or against public policy,or shall for any reason whatsoever be held invalid,then such covenants, agreements or provisions shall be null and void and shall be deemed separable from the remaining covenants,agreements or provisions and shall in no way effect the validity of the other provisions hereof. Section 4. All resolutions or parts thereof in conflict herewith are, to the extent of such conflict,superseded and repealed. 2 16 11A2 Resolution 2018-3 Heritage Bay Community Development District Setting Public Hearing Section 5. This Resolution shall become effective upon its adoption. PASSED AND ADOPTED this 19th day of January,2018. HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT ATTEST: ""-,/ Just'/Faircloth,Secretary Edwin Hubbard,Chair 3 1 6 I 1 A 2 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT CAPITAL IMPROVEMENT REVENUE REFUNDING BONDS,SERIES 2018A-1 CAPITAL IMPROVEMENT REVENUE BONDS,SERIES 2018A-2 TRANSACTION SUMMARY The Heritage Bay Community Development District ("District") is seeking a credit rating for its proposed $20,400,000 Capital Improvement and Refunding Bonds,Series 2018 A-1 and A-2 (the "Bonds"). The Series 2018 Bonds will be secured by a single assessment on all the residential units in the District. The District plans to issue the Series 2018A-1 Bonds to refund and restructure its Series 2014 Bonds, currently outstanding in the par amount of $16,110,000. The Series 2014 Bonds were placed with a bank and are not rated. The District plans to=issue the Series 2018A-2 Bonds to provide funding for improvements to the District's stormwater system and retire a small commercial bank loan. Outstanding Debt of the District The District's only debt secured by debt assessments is its Series 2014 Bonds,of which$16,110,000 are currently outstanding. The Series 2014 Bonds refunded the Series 2005 Bonds originally issued to fund infrastructure development for the District. The Series 2014 Bonds will be refunded by the Series 2018A-1 Bonds.-__1--- In addition the Series 2014.Bonds, the District has an approximately $80,000 loan secured by operating assessments With a local_bank (the"Series2015 Bonds"). 7,his operating loan funded improvements to the bridge retaining walls and will be refunded by the Series 2018A-2 Bonds and is not secured by a debt assessment. Upon issuance,the Series 2018.B_onds will represent the only outstanding debt of the District. Overview of the District The District is a fully built-out gated resort golf course residential development consisting of 1,250 residential units consisting of single family and 13-26"multifamily units consisting of the following: Product Type Number Average Market Value(1) Executive Single Family 139 $436,792 Classics Single Family 95 $576,542 Classics II Single Family 18 $593,771 Coach Single Family ,-4 F 184 $312,128 2 Story (Veranda) Cendt ,F 364 $243,403 4 Story (Terrace) Condo A,( e 450 $171,752 (1) Source:2018 Tax Roll The District is located in unincorporated Collier County approximately 13 miles northeast of Naples,11 miles east of the Gulf of Mexico and five miles east of Interstate 75 on Immokalee Road Heritage Bay Community Development District 1 16 I 1 A 2 For 2018 the Community had the following Master HOA fee schedule in effect. Annual Dues(Heritage Bay Golf and Country Club) $4,121 New Capital Dues 15 Reserve Dues 744 Cable Dues (Basic Cable) 691 Umbrella Dues (for HB Master Association) 25 Total Master Association(1) $5,596 Per Month(1) $466.33 (1) Does not include annual dues for sub-associations Sub-Association Fees Local Economy The Community is located in Collier County on Florida's southwest coast. According to the Florida Office of Economic and Demographic Research, Collier County has an estimated population in 2017 of 357,470. This.represents an 11.2% growth since 2010, compared to 9.0% growth state-wide. The demographic data shows that compared to the State of Florida, Collier County is growing faster,is older and wealthier, Based on the 2010 Census,26.4%of-Collier County's residents were over 65 years of age, compared to 17.3% for the Stater Per capita income in Collier County is estimated to be $84,101 for 2016,compared to:$45,953 for the_.State. Median Family Income is estimated to be$69,107 compared to$59,139 state.wide. The largest employment sectors are'Leisure & Hospitality (19.4% of all employment), Trade, Transportation and`Utilities (18.8%), Education & Health Services (14.7%), Professional & Business Services (11.2%)and Construction(10.4%). Overlapping GO Debt There is no overlapping general obligation on the District as neither Collier County nor the School District of Collier County have any general obligation debt applicable to the District. Prior Performance The District has not defaulted or restructured any of its prior debt. Overview of the Refunding/Restructuring(Series 2018A-1) The Series 2018A-1 Bonds are being issued to refund and restructure the District's outstanding Series 2014 Bonds. The Series 2014 Bonds were issued to refund the Series 2005 Bonds originally issued to fund infrastructure development for the District. The Series 2005 Bonds were scheduled to mature on May 1,2036. The Series 2014 Bonds were privately placed with a commercial bank and were structured with a fifteen year maturity of May 1,2029 in order to confirm with the bank's lending guidelines. The Heritage Bay Community Development District 3 16 I 1 A 2 with a total cost of$1,314,480,and 2,982 linear feet of emergency repair due to damage caused by Hurricane Irma and modifications to existing control structures for a total cost of$1,755,430. NON-ROUTINE LONG TERM MAINTENANCE • Construction&Materials-$1,314,480 • Professional Services&Permitting-$43,350 EMERGENCY REPAIRS • Construction&Materials-$1,717,180 • Professional Services&Permitting-$105,450 CONTROL STRUCTURE MODIFICATION • Construction&Materials-$38250 • Professional Services&Permitting $21,450 BRIDGE WALL REPAIRS • Total Cost-$286,372 (funded with Series 2015 Loan) Contingency(10%)-$352,653 Total-$3,879,185 As part of the 2018 Project,the District will also repay a small bank loan of approximately$80,000 (the"Series 2015 Loan). The Series 2015 Loan is secured by a pledge of operating assessments and was incurred to fund improvements to reconstruct bridge'retaining walls. Proposed Debt Structure. The Series 2018 Bonds will be issued in two series. The Series 2018A-1 Bonds will refund the Series 2014 Bonds and will mature on May 1,2036. The Series 2018A-2 Bonds will fund the new construction and will mature on May 1,2022. Aggregate debt service on the Series 2018 Bonds will be structured such that debt service Will be level through May 1,2028 at approximately$1.7 million and then drop to approximately $1.2 million Estimated Series 2018 Debt Service PP ya=��ri. ,e,201q, annually through maturity. :sou 000 iseJOPO Pledged Revenues consisting of 1.«x7.000 Special Assessments and all '�'L"'D01 00 funds and accounts except for 1,000,000 1,ax,,0c�� the Rebate Fund, including, but 800,utt not limited to, the rights to caiox inn payment and enforcement of 400000 rights and remedies under the zL�o,oto Indenture. 3/1/201c>li/2o2o �,/2oz2;n/20215/1,2026 /iji_i s/1/�0 e c/i/2a2e 5/Li2030 6/l/2Q2 5/1/2031 s/1/203. ■Series 2116,1-1 s:Series 201'.\ Heritage Bay Community Development District 5 16 11A2 Concentration As a fully built-out residential community, there is very little concentration risk. The top ten taxpayers consist of any ten of the eighteen Classics II homes and represent 2.24% of total assessments. Owner Number of Units Total Assessments Percent of Total Bruce Michael Mazer Liv Trust 2 $5,964.01 0.29% Sacco Jr,George J. 2 $5,284.46 0.26% Nigro Family Partnership 2 $5,033.67 0.25% Morris,Joseph M. 2 =_4;- $4,740.82 0.23% Ellen M.Bradley Rev Trust 2 $4,620.94 0.23% One of the Classics II Owners 1 , __ , $3,946.39 0.20% One of the Classics II Owners 1 .....,;...-: - '''',...: $3,946.39 0.20% One of the Classics II Owners 1 $3,946.39 0.20% One of the Classics II Owners 1 $3,946 39 0.20% One of the Classics II Owners 1 - $3,9469` 0.20% Total ' $41,190.54 2.24% ItigiF The Community does have a significant number of residences which appear to be treated as second homes or vacation homes. According ii5f the Property Tax,Roll,847 units have a mailing address other than Naples, Florida. This represents` pproximately 2/3 of the units in the Community.Second homeownership appears,to be eoncentarated in the condominium units. In reviewing the Property Tax Roll,'xrost units appear to be owned by individuals or family trusts. There does not appear Lobe any bank owned units The percentage of assessments by__product type is shown below: Total Maximum: Maximum Maximum Percent of Principal Annual Number Annual Annual Product Type Assessment Assessment of Units Assessments Assessments Classics '''-':',,$38,163.19,, $3,653.54 95 $347,086.30 17.2% Classics II $41,222 20 $3,946.39 18 $71,035.02 3.5% Coach $17;035.8Q a $1,630.92 184 $300,089.28 14.8% Executive $24,134'-.07 $2,310.47 139 $321,155.33 15.9% Four Story $11,357.38 $1,087.28 450 $489,276.00 24.2% Two Story $14,196.51 $1,359.10 364 $494,712.40 24.5% 1,250 $2,023,354 Heritage Bay Community Development District 7 16 IlA2 Attachments 1 'Perm Sheet 2 Cash Flows 3 Draft Engineer's Report 4 Draft Assessment Methodology Report 5 2018 Master Tax Roll 6 Adopted Budget FY2018 7 Adopted Budget FY2017 8 Adopted Budget FY2016 9 Audit FY2016 10 Audit FY2015 - 11 Audit FY2014 --- 12 Series 2014 2nd Supplemental Trust Indentuze 13 Working Group Distribution.List Heritage Bay Community Development District 9 16I1A2 January 4,2018 Heritage Bay COMMUNITY DEVELOPMENT DISTRICT The Board of Supervisors for the Heritage Bay Community Development District(CDD) have a vacancy for a Board member. The position is for Seat 3 and the term expires in November 2020. Interested candidates must be a qualified elector for the District. A qualified elector is any person at least 18 years of age who is a citizen of the United States,a legal resident of the State of Florida and of Heritage Bay, and who is registered to vote with the Collier County Supervisor of Elections. Please send a letter of interest with qualifications and why you would like to serve on the Heritage Bay CDD Board of Supervisors to Justin Faircloth,District Manager at Iustin.faircloth@inframark.com no later than Friday January 19. As always,all homeowners are encouraged to visit our CDD website to learn of such things as our purpose and responsibilities as well as to view our meeting minutes,projects&reports,and financials. Please visit Heritagebavcdd.com if interested. Applicants will be considered at the February 1,2018 Heritage Bay CDD meeting at 9:00 AM at the Heritage Bay Clubhouse,10154 Heritage Bay Boulevard, Naples Florida. 1611A2 ' 10468 Heritage Bay Blvd. Naples,FI, 34120 January 12,2018 Mr.Edwin Hubbard, Chairman Heritage Bay Community Development District 10054 Heritage Bay Blvd. Naples,FL 34120: Dear Ed: Please accept this as my letter of resignation as a member of the Heritage Bay Community Development District Board of Supervisors,effective January 20,2018. Respectfully s bmitted �-�.....�y.�--' Philip J Magna Ila,E9. D. 1 6 I 1 A 2 MINUTES OF CONTINUED MEETING HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Heritage Bay Community Development District held on Thursday, January 4, 2018 at 9:00 a.m. was continued to Friday,January 19,2018 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 Arcurie Assistant Secretary Dennis Gagne Assistant Secretary Phillip Magnarella Assistant Secretary Also present were: Bob Koncar District Manager Greg Urbancic District Counsel Jeff Satfield District Engineer Wendell Gaertner PRAG, Financial Adviser The following is a summary of the actions taken a! the January 19, 2018 continued meeting of the Heritage Bay Board of Supervisors. FIRST ORDER OF BUSINESS Roll Call Mr.Koncar 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. 16I1A2 January 19, 2018 Continued Meeting Heritage Bay CDD FOURTH ORDER OF BUSINESS Engineer's Report A. CPH Lake 30A/30B Erosion Restoration Project B. Hurricane Damage Erosion Restoration Project i. Project Liability Concerns—Draft Contract Review C. Lake 20 North Bank Berm Update • Mr. SatfieId noted the Engineer's Report was updated to take out Lake 20. If funds are available, we can amend and supplement the report to add as additional part of the project. The language in the indenture will allow us to do this. • Discussion ensued with regard to the Supplemental Engineer's Report. Page one—change to 252 single family units Page two—change to Lakc30A and 30B On MOTION by Mr. Gagne seconded by Mr. Arcurie with all in favor to accept the Supplemental Engineer's Report with incorporated changes was approved. FIFTH ORDER OF BUSINESS Attorney's Report A. Consideration of Resolution 2018-2,Initial Assessment Resolution i. Supplemental Engineer's Report • Previously discussed. ii. Supplemental Assessment Methodology • Mr.Gaertner provided an overview of the assessment methodology. • Mr. Urbancic reviewed the public hearing process and Resolution 2018-2, Initial Assessment Resolution. • The total principal amount being levied is$21,135,000. (Intentionally Left Blank) 2 16I1A2 January 19, 2018 Continued Meeting Heritage Bay CDD On MOTION by Mr. Hubbard seconded by Mr. Arcurie with all in favor Resolution 2018-2 Relating to the Refunding of the Heritage Bay Community Development District Capital Improvement Revenue Refunding Bonds, Series 2014; Declaring Special Assessments; Indicating the Location, Nature and Estimated Cost of Those Improvements Which Cost is to be Defrayed in Whole or in Part by the Special Assessments; Providing the Portion of the Estimated Cost of the Improvements to be Defrayed in Whole or in Part by the Special Assessments; Providing the Manner in Which Such Special Assessments Shall be Made; Providing When Such Special Assessments Shall be Made; Designating Lands Upon Which the Special Assessments Shall be Levied; Providing for an Assessment Plat; Adopting a Preliminary Assessment Roll; Providing for a Public Hearing to Consider the Advisability and Propriety of Said Assessments and the Related Improvements; Providing for Notice of Said Public Hearing; Providing for Publication of this Resolution; Providing for Conflicts, Providing for Severability and Providing an Effective Date was adopted with changes to page two. B. Consideration of Resolution 2018-3,Setting Public Hearing • Discussion ensued with regard to setting a date for the public hearing. On MOTION by Mr. May seconded by Mr. Gagne with all in favor Resolution 2018-3 Setting a Public Hearing to be Held on March 19, 2018 at 9:00 a.m. at the Heritage Bay Clubhouse, 10154 Heritage Bay Boulevard, Naples, FL 34120, for the Purpose of Hearing Public Comment on Imposing Special Assessments on Certain Property within the District Generally Described as the Heritage Bay Community Development District in Accordance with Chapters 170, 190 and 197, Florida Statutes; Providing for Conflicts, Providing for Severability and Providing an Effective Date was adopted. 3 1 6 I 1 A 2 January 19, 2018 Continued Meeting Heritage Bay CDD • Mr. Gaertner distributed for review by the Board a Transaction Summary sheet that will be sent to the rating agencies. • He reviewed the rating process noting they typically go to Standard & Poor's for rating. On MOTION by Mr. Magnarella seconded by Mr. May with all in favor the Chairman was authorized to engage Standard& Poor's for the rating evaluation. SIXTH ORDER OF BUSINESS Audience Comments There not being any,the next item followed. • The letter of resignation from Mr. Magnarella effective January 20, 2018 was accepted. • The process of filling the vacant seat was discussed. SEVENTH ORDER OF BUSINESS Adjournment There being no further business,the meeting was adjourned. / r .1 .stin Faircloth Edwin Hubbard ecretary/Assistant Secretary Chairman 4 16 ( 1A2 Heritage Bay Community Development District Board of Supervisors o Edwin Hubbard,Chairman u Bob Koncar,District Manager o John May,Vice Chairman ❑Justin Faircloth,District Manager u Dennis Gagne,Assistant Secretary o Gregory Urbancic,District Counsel o F.Jack Arcurie,Assistant Secretary o Jeffrey Satfield,District Engineer Regular Meeting Agenda February 1,2018—9:00 a.m. 1. Roll Call 2. Approval of Agenda 3. Public Comments on Agenda Items 4. Organizational Matters A. Interview of Candidates for Vacant Seat 3 B. Appointment of Supervisor(Seat 3) C. Oath of Office Newly Appointed Supervisor D. Resolution 2018-04,Designating Officers 5. Engineer's Report A. CPH Lake 30A/30B Erosion Restoration Project B. Hurricane Damage Erosion Restoration Project C. Lake 20 North Bank Berm Update D. Water Testing Report 6. Attorney's Report A. Loan Update-PRAG B. Public Hearing Discussion i.Communication to Homeowners C. Quality Enterprises Contract Update i. Pre-Construction Meeting Date D. 30A/30B Boating Regulations Update 7. Old Business A. 2018 Summer Lake Bank Project Discussion 8. New Business 9. Manager's Report A. Approval of the Minutes of the January 4,2018 Meeting B. Acceptance of Financials C. Field Manager's Report D. Lake&Wetland Management Monthly Inspection Report E. Follow Up Items 10. Supervisors'Reports,Requests,and Comments 11. Chairman's Comment 12. Audience Comments 13. Adjournment The next meeting is scheduled for March 1,2018 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 1611A2 10468 Heritage Bay Blvd. Naples,Fl. 34120 January 12,2018 Mr. Edwin Hubbard,Chairman Heritage Bay Community Development District 10054 Heritage Bay Blvd. Naples,FL 34120: Dear Ed: Please accept this as my letter of resignation as a member of the Heritage Bay Community Development District Board of Supervisors,effective January 20,2018, Respeifully s�bmitted f:L Philip J Magna r Iia,E..D. 1611 * 2 HOA BACKGROUND D,Hunter 01-12-2018 Heritage Bay Long Range Planning Committee (2015-2017) ➢ Worked collaboratively with the HB BOD, Club Management and Staff, and HB Committees. Actively involved in the Committee's work of identifying Heritage Bay's long-term needs and member preferences. Consolidating this information into a package of potential capital projects to present to the membership in a series of workshops and town halls for an approval vote in April, 2016. Although the membership did not approve the total package, many of the projects it contained were moved into the operational budget and have been executed. President, Terrace VIII, Heritage Bay (2014-2015) ➢ Management and administration of all organizational and legal affairs in setting up a new HOA. Leading a Board of 3, and working closely with Vision Management to maintain and enhance the two-building, 60-unit property. Projects completed included an initial reserve study, adjustment to dues structure to fund reserve recommendations, a landscape upgrade, a painting project, and a Rules and Regulations review and update. President, Vice President, Oakparke Twinhomes, Eden Prairie, MN (2004-2011) Oakparke Twinhomes is a 66-unit, Lennar-built community in a suburb of Minneapolis. ➢ Management and administration of all organizational and legal affairs of the HOA. Responsible for planning, organizing and overseeing multiple developer issues and delinquencies. • Supervised a successful transition from Lennar in 2003, completing a 160-point "builders punch list". • Successfully negotiated a 4-year, $5,000 dues clawback from Lennar on their model homes where the HOA had been paying for insurance, mowing, plowing, and upkeep. • Rebuilt $250,000 of failing boulder retaining walls throughout the community. Involved working with an engineering firm and the City Engineer. When it was determined the contractor who built the walls for Lennar had failed to secure proper permitting and inspections, and the failing walls were not built to code, I engaged Lennar and was successful in negotiating Lennar payment of the project. 1 6 I 1 A 2 D.Hunter 01-12-2018 • Replaced a $45,000 irrigation well that was condemned by the State of MN because Lennar built the substructure of streets without regard to MN well setback regulations. Since Lennar had marketed/sold the properties as having an irrigation well, I engaged Lennar and was successful in negotiating Lennar payment for the new well. • Initiated an original reserve study to identify long-term need, and guide the Board in setting an appropriate dues structure. Completed a 5-year reserve update. • Joined a class-action lawsuit against Certainteed for shingles/roofs that were deteriorating prematurely. Lawsuit was eventually settled, and roofs were replaced after I left the Board. PERSONAL BACKGROUND Spouse: John Hunter Son: Ryan Hunter Grandchildren: Andrew and Hannah Interests and Hobbies: Reading, biking, gardening, handbell choir Variety of volunteer work including HOA service, Presbyterian Homes Assisted Living Activity Program, church committee work, and handbell choirs Parkway Dental -- insurance, patient customer service Ronald L Broman Family Dentistry - office management, chair-side operatory assistance, patient insurance, receivables/payables, payroll, and patient customer service Kerker & Associates Advertising - Marketing and Public Relations Assistant, Admin Asst to the President Minnesota Daily, Advertising and newspaper layout University of Minnesota, Minneapolis Campus. Major: Journalism 1 6 I 1 A 2 OATH OF OFFICE HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT I, -hdhnot, L .Altfdlzrra citizen of the State of Florida and of the United States of America, and being employed by or an officer of the Heritage Bay Community Development District and a recipient of public funds as such employee or officer, do hereby solemnly swear or affirm that I will support the Constitution of the United States and of the State of Florida. FURTHER AFFIANT SAYETH NAUGHT. 411.141...--„, 02.01•,2,0.? Signed Date STATE OF FLORIDA COUNTY OF COLLIER I HEREBY CERTIFY that on this day, before me, a Notary Public duly authorized in the state and county aforementioned to take acknowledgments,personally appeared , who is personally known to me to be the person described in and who executed the foregoing Oath of Office and acknowledged before me that he executed same. WITNESS my hand and official seal in the county and state last aforesaid this ,1 -).- day day of /re-4. arae--r , 2018 —Ly . N ,(ry Pubic 1 y Commission Expires: 111,VOW j'"° h1 gi ,J Justin T, Fairs th ,;:57,-, :,?,),..-,-../a_'°,` ± eC... "I = COMMISSION 0 FF190261 =" .%, -.�` EXPIRES:Jarivary15,2019 Printed Notary Name �' oFM7 WWW.AARONNOTARY.COM (SEAL) 1 6 I 1 A 2 OATH OF OFFICE (Art.H. §5(b),Fla.Const.) STATE OF FLORIDA County of Cef/i'er I do solemnly swear (or affirm) that I will support, protect, and defend the Constitution and Government of the United States and of the State of Florida; that I am duly qualified to hold office under the Constitution of the State,and that I will well and faithfully perform the duties of /17/e I'd f gAid, C4D 5 r✓/&or) Se.,ft 3 (Title of Office) on which I am now about to enter,so help me God. (NOTE: If you affirm,you may omit the words"so help me God." See§92.52,Ha.Stat.] dr1V74,1!--'1,1 / Signature �,, p„ t Sworn to and subscribed before -. th 1(� day of 40 ' >'�f �Ix 9:v� Justin T Faircictli ♦c • ;�= COMMISSION 6 FF190261 , ,� -'.► EXPIRES:January 15,2019 ,Si ature of Officer Administer g Oath or of Notary Puhlic tt,�a`` WWW.AARONNOTARY.COM ' ) 71 Print, Type, or Stamp Commissioned Name of Notary Public Personally Known E OR Produced Identification J l Type of Identification Produced -2 ,1. g _L y i�C- 1 'E-__. ACCEPTANCE I accept the office listed in the above Oath of Office. Mailing Address: ®Home 0 Office /0501 {ler;6qe /eNt . L er- Stxe� or j��t Office Box Print name as you desk commission issued // /PP /dof 3471/.00 � r X City,State,Zip Code Signature DS-DE 56(Rev.02/10) 1611A2 RESOLUTION 2018-04 A RESOLUTION DESIGNATING OFFICERS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT WHEREAS, the Board of Supervisors of Heritage Bay Community Development District at a regular business meeting held on February 1, 2018 desires to appoint the below recited persons to the offices specified. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF HERI'T'AGE BAY COMMUNITY DEVELOPMENT DISTRICT: 1. The following persons were appointed to the offices shown, to wit: :CAA-° n �G✓ �i Chairman Vice Chairman Justin Faircloth 1 Secretary Robert Koncar Treasurer Stephen Bloom Assistant Treasurer Assistant Secretary(s) PASSED AND ADOPTED THIS, I st DAY OF FEBRUARY,2018. Chairman ecretary 1611A2 Manza, Diane Subject: FW: Heritage Bay Service Reports From:Gonzalo Ayres[mailto:Gonzalo.ayres@lakeandwetland.comj Sent:Wednesday,January 24, 2018 12:42 PM To: Faircloth,Justin<Justin.Faircloth@inframark.com> Cc: Deanna Daniels<d.daniels@lakeandwetland.com>; Manza, Diane<Diane.Manza@inframark.com> Subject: Re: Heritage Bay Service Reports Heritage bay report Lake 2 and 3 have limnophila. Lake 9 pondweed Lake 11 Pondweed and hydrilla. They will be treated today. Lakes#6-7 and 10 have been already treated for pondweed and showing good results. Tomorrow the truxor will be onsite to cut pondweed on lake 30a and 30b. Thanks, Gonzalo Ayres Lake and wetland management 239-313-6947 office 239-580-8711 cell <scanner@lakeandwetland.com 20180109_121707.pdf><PastedGraphic-1.tiff> 1 1 6 I 1 A 2 Agenda Page 11 i HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA 2017 FOURTH QUARTER WATER QUALITY MONITORING REPORT DECEMBER 2017 Engineers Cy O P Arc►rJtects crs Surveyors LandsndscayrArchttects Traffic/Transportation Environmental Scientists Construction Managernent CPH,Inc. 2216 Altamont Ave. Fort Myers,FL 33901 (239)332-5499 16 I 1 A 2 Agenda Page 12 2017 FOURTH 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 7 3.4.2 Nitrogen 8 3.5 Chlorophyll a 9 3.6 Salinity 9 3.7 Conductivity 10 3.8 Summary 11 TABLES Table 3-1 2017 Fourth Quarter Water Quality Test Results 3 APPENDICES APPENDIX A—FIGURES FIGURE 1A CDD Stormwater Lake System Map(South) FIGURE 1B 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 6 I 1 A 2 Agenda Page 13 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& 1B, 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 October 31 and November 1, 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 1 6 I 1 A 2 Agenda Page 14 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 with 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 Fourth Quarter Water Quality field measurements and sample collection were conducted on October 31 & November 1, 2017. 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, April 2017, July 2017 and October 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. 2 N ACC �, a a no - o 0 �°c = ° o °e o Er. o �••� ▪ c 3 `° o o m •• o o c , o c a o ■�. COO O = + a. L- 75 O. ti o - U 0. • a '^ U in O! 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Ln Ln U1 Ln Ln U O co C-L N .-i ,...1 .-i ,-i —i .--i .-i w a f0 o-ciE o L I j Z ~ II 4 in ID N 00 a1 0 ei N M er in tD N 00 01 11 II rI .-I .-I rI rI N N N N N N N N NNN 1611A1 Agenda Page 17 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 October 2017 ranged from 22.1 - 26.2°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 five monitoring events are 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 16 11A2 Agenda Page 18 The pH found in the CDD lakes was within the low to normal range for Florida lakes in this region. The October 2017 pH values are very similar to the values from previous monitoring events, ranging from 5.0 to 6.5. The pH of all lakes during the last five 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 6 16 11A2 Agenda Page 19 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 October 2017, DO levels in the lakes ranged from 0.22 — 11.35 parts per million (ppm). The observed DO concentrations were very low in Lakes 2, 3, 10, 15, 16, 17, 18, 19, 20 and 21. DO levels in the remaining lakes was normal and sufficient to sustain fish and other aquatic organisms. The reason for the low DO measurements in some lakes during the fourth quarter monitoring event is not known. Observations in the field with respect to vegetation and aquatic life were not consistent with the measured values. One possible explanation is decomposition of vegetation that recently died off due to cooler temperatures and/or fluctuating water levels. Instrument malfunction is also a possibility. The dissolved oxygen level in all lakes during the last five 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. 3.4.1 Phosphorus Phosphorus is usually not available in the environment. Phosphorus has no 7 16 11A2 Agenda Page 20 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 and 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 October 2017 sampling results show virtually no phosphorus present in the CDD lakes. The phosphorus level in all lakes during the last four 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. 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 8 16t1A2 Agenda Page 21 excess algae or other undesirable plants. The nitrogen levels observed in October 2017 are in the normal to moderately high range for Florida lakes. Lakes 2, 10, 14, 22, 23, 28 and 29 are in the normal range with nitrogen levels ranging from 0.5 — 1.0mg/L. The remaining lakes are in the moderately high range of 1.1 — 1.3 mg/L. The total nitrogen level in all lakes during the last four 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. During the October 2017 sampling, the chlorophyll a values observed in the majority of CDD lakes, while typical for Florida lakes, are in the low range of 0 - 14 mg/m3. Lakes 9, 16, 22, 23, and 24 were in the medium range of 14 — 25 mg/m3. Lake 7 was in the moderately high range of 26 — 40 mg/m3. Lake 13 had a relatively high value of 81 mg/m3. The chlorophyll a measurements in all lakes during the last four monitoring events is shown 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 NaCI). 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 9 1 6 1 1 A 2 Agenda Page 22 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 October 2017, salinity was low (0.1 - 0.2 ppt) as expected and similar in all 29 lakes. The salinity measurements recorded in all lakes during the last five 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 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 October 2017 monitoring event ranged from 297 — 482 pS/cm. These values are in the normal range for man-made lakes in this region of 10 1611A2 Agenda Page 23 Florida. The conductivity measurements recorded in all lakes during the last five monitoring events is shown in Figure 10, Appendix A. 3.8 Summary In summary, the 2017 Fourth Quarter Water Quality Monitoring Event shows: • 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 the majority of lakes. However, the DO concentration measurements were very low in Lakes 2, 3, 10, 15, 16, 17, 18, 19, 20 and 21 . The typical cause of low DO levels is higher water temperatures coupled with high amounts of aquatic vegetation, especially algae. The reason for the low DO measurements in some lakes during the fourth quarter monitoring event is not known. Observations in the field with respect to vegetation and aquatic life were not consistent with the measured values. The reason for the low DO measurements in some lakes during the fourth quarter monitoring event is not known. Observations in the field with respect to vegetation and aquatic life were not consistent with the measured values. One possible explanation is decomposition of vegetation that recently died off due to cooler temperatures and/or fluctuating water levels. Instrument malfunction is also a possibility. The DO meter will be tested and serviced as necessary prior to the next monitoring event. • Phosphorus was not detected in any of the lakes. • Nitrogen levels were similar to the previous monitoring events with normal to moderately high levels detected in all lakes. • Chlorophyll a concentrations were relatively low in most lakes. Lakes 7 and 13 had slightly elevated levels of chlorophyll a. • Salinity and conductivity in all lakes were normal for freshwater lakes in Florida and similar to the previous monitoring events. Salinity values were uniform in all lakes with a value of 0.2 ppt, except Lakes 22 and 23 which had a lower value of 0.1 ppt. 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 first quarter of 2018. 11 1611A2 Agenda Page 24 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, UF/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. 12 1 6 1 1 A 2 Agenda Page 25 @oTh APPENDIX A Figures Heritage Bay CDD 2017 Fourth Quarter Water Quality Monitoring Report Collier County, Florida � � 11A2 Age ndaFPage 26 N: I NOM HERtt4GE• BAY I .6OUNDARY f: r Link 1 r ,k°@bn = ' • r3 7: :: I�t,r. ` ' k - mac:: °'' �" , r CONTROL S'RUCPJRE 46. RCP LTJL'i i• t ��`L�. k � t , . - t :,,:=We,,,,,,, ;� 8 � I) a; 02.2 WETLAND t w2 36 tIx i �� ,.� � >,......-:'-',,4,'''.,,,/,$,r,o,..,,,..,,,,,_,,,,�. li I 'ti ., u '21.—'1...7,'44';', :;,-:,.;"!-= ''' r v i� gip, t -I�. J f - C SY dCry } .�: ''''-;;:',q!,'i i �AMCE x'23 . 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'fsv,`I� r X,, 2 F OCTOBER 2017 /'� Scale:NA PHOTOGRAPHS e O ( +^� Date:otDate' 17 1/23/2015 /2 Jnj�� Photo Date:1/2 312 0 1 5i g./ HERITAGE BAY CDD EXHIBIT Project No.H13605 SECTIONS 13 8�24,TOWNSHIP 48 SOUTH,RANGE 2 EAST 8 B-29 Biologist APM GIS:RCO SECTIONS 18&19,TOWNSHIP 48 SOUTH RANGE 27 EAST f.: 9 COLLIER COUNTY,FLORIDA 1 6 I 1 A 2 Agenda Page 69 HERITAGE BAY Community Development District District Office• 5911 Country Lakes Drive I Fort Myers,FL 33905 THIS IS NOT A BILL -DO NOT PAY January 24, 2018 By US Mail,First Class Delivery Name Address Parcel ID: Unit Type: Re: Heritage Bay Community Development District Notice of Hearings on Specials Assessments to Property Dear Property Owner: You are receiving this notice because the Collier County Property Appraiser's tax records show that you are a property owner within Heritage Bay Community Development District (the "District"). This letter is to provide you information about the District, its services and upcoming events. The District is a special purpose unit of local government and was established by Collier County ordinance pursuant to Chapter 190, Florida Statutes. The District operates and maintains certain public improvements including the lakes and master stormwater management system. The property you own that is the subject of this notice is identified by the Parcel ID listed above. The District is considering refinancing certain bonds previously issued by the District and simultaneously undertaking additional public improvements,which actions will increase the overall principal amount of the District's existing bond debt and result in an increase to the annual amount of debt assessment on your property. We are writing to inform you of certain public hearings and a Board meeting that will be held in connection with such process. In 2005, the District issued its Series 2005 Capital Improvement Revenue Bonds in the par amount of $20,125,000 ("Original Bonds") to fund a portion of the District's various infrastructure improvements("Original Improvements"). The Original Bonds were issued at an interest rate of 5.50% and had a maturity date of May 1,2036. A description of the Original Improvements,a portion of which were funded by the Original Bonds,is set forth in the Engineer's Report for the Heritage Bay Community Development District prepared by Wilson Miller dated July 22, 2005, as supplemented ("Original Engineer's Report"), which Original Engineer's Report is on file at the office of the District Manager at 5911 Country Lakes Drive, Fort Myers, FL 33905 (the "District Manager's Office"). In 2014, the District issued its Capital Improvement Revenue Refunding Bonds, Series 2014 in the par amount of $17,490,000("Series 2014 Bonds")for the purpose of refunding the then-outstanding Original Bonds in order to take advantage of lower interest rates. The interest rate on the Series 2014 Bonds is 3.80%. The Series 2014 Bonds are secured by non-ad valorem special assessments imposed and levied on certain 16 I 1 A 2 Agenda Page 70 January 24,2018 Page 2 benefitted property in the District("Series 2014 Assessments"). There is approximately$16,110,000 in principal amount of the Series 2014 Bonds outstanding. The Series 2014 Bonds have a balloon principal payment of$8,225,000 due at maturity on May 1, 2029. The District is contemplating issuing refunding bonds in one or more series (collectively, the "Series 2018 Bonds") for purposes including the following: (i) refunding the outstanding Series 2014 Bonds in order to take advantage of potential cost and/or interest rate savings and (ii) constructing and re-constructing a supplemental project within the District (the "Supplemental Project"). The Supplemental Project includes the reconstruction of certain lake bank stabilization improvements, long term lake bank restoration,emergency repair due to damage caused by Hurricane Irma, modification to existing control structures, and refunding a 2015 loan from Valley National Bank(formerly CNL Bank) for prior retaining wall improvements,all as set forth in that certain Supplemental Engineer's Report for Heritage Bay CDD prepared by CPH, Inc. and dated January 19, 2018 (the "Supplemental Engineer's Report"), a copy of which is on file at the District Manager's Office. It is anticipated that the Series 2018 Bonds will have a maturity date of May 1, 2036 to reflect the maturity date of the Original Bonds and eliminate the balloon payment on the Series 2014 Bonds. The District will hold public hearings on March 19, 2018, at 9:00 a.m., at the Heritage Bay Clubhouse, 10154 Heritage Bay Boulevard, Naples, FL 34120, to consider the imposition of non-ad valorem special assessments on benefited lands within the District("Series 2018 Assessments"),and to consider the adoption of an assessment roll in the manner set forth in the Heritage Bay Community Development District Assessment Allocation Report for Capital Improvement Revenue Refunding Bonds, Series 2018A-1 and Capital Improvement Revenue Bonds, Series 2018A-2 prepared by Inframark,LLC and dated January 19,2018("Assessment Report"). After the public hearings,a meeting of the District will also be held where the Board may consider any other business that may properly come before it. At the January 19,2018 meeting of the District's Board of Supervisors,the District approved the Supplemental Engineer's Report,which describes the nature of the Supplemental Project to be made by the District that will benefit all residential lots within the District. The District estimates that it will cost approximately $21,135,000 to fund the Supplemental Project and to refund the Series 2014 Bonds, exclusive of fees and costs of collection or enforcement,discounts for early payment and annual interest costs of the debt issued to finance the refunding and Supplemental Project. As a property owner of assessable land within the District,the District intends to assess your property,in the manner set forth in the Assessment Report. The purpose of the Series 2018 Assessments is to provide apportioned special benefits to the property to secure the Series 2018 Bonds and the financing of the Original Improvements and the Supplemental Project. All reports are available on the District website at www.heritagebaycdd.com and at the District Manager's Office. As described in more detail in the Assessment Report,the District's assessments will be levied against all residential properties within the District. The process by which the allocation of the Series 2018 Assessments is to be made and the maximum amounts to be allocated by product type are as set out in the Assessment Report, which Assessment Report was presented and approved at the January 19, 2018 meeting of the Board of Supervisors in order to establish the maximum assessments. The Assessment Report contains a listing of each tax parcel identification number within the District to be assessed,the number of units within each parcel,the total assessment to be levied against each parcel, 1 6 I 1 A 2 Agenda Page 71 January 24,2018 Page 3 and the method of allocation of the Series 2018 Assessments. The Assessment Report includes a preliminary maximum assessment roll. Note that the assessment roll is created with information provided by Collier County. Please consult the Assessment Report for more details. The Assessment Report is preliminary with conservative financing assumptions, and neither the bond principal nor the associated assessments should be construed as final. A final report will be presented at a future meeting once the final interest rates, financing costs and other factors are determined. The unit of measurement for allocation of the Series 2018 Assessments is the Equivalent Residential Unit ("ERU"). ERU's are units of measurement assigned to each property according to its product type. Your product type is listed above. The Series 2018 Assessment for each property is equal to the ERU assigned to the property multiplied by the per ERU assessment. The attached assessment chart shows the annual Series 2018 Assessment and reflects the maximum annual debt service payment for each product type. As the owner of property within the District subject to Series 2018 Assessments,the total amount to be levied against property that you own is reflected on the preliminary assessment roll attached to the Assessment Report,exclusive of fees and costs of collection or enforcement,discounts for early payment and the annual interest costs of the debt issued to finance the refunding and the Improvements. The total amount to be levied against each parcel is detailed in the Assessment Report. The total revenue the District will collect by the Series 2018 Assessments is $21,135,000, exclusive of fees and costs of collection or enforcement, discounts for early payment, interest and penalties. The total maximum annual revenue the District will receive from collection of the Series 2018 Assessments for all assessment areas is $ , inclusive of administrative costs and early payment discounts, interest and penalties. Please note that if approved, the new Series 2018 Assessments would not commence until Fiscal Year 2018-2019. The assessments presented in the attached table represent estimated maximum amounts that may be lower than what is stated and that will be finally decided upon by the Board of Supervisors. In accordance with Chapters 170, 190, and 197,Florida Statutes,this letter is to notify you that the public hearings are scheduled to address the Series 2018 Assessments associated with the Series 2018 Bonds. At the hearings, the Board will sit as an equalizing board to hear and consider testimony from any interested property owners as to the propriety and advisability of the refunding and undertaking the Supplemental Project,or some portion thereof,as to the cost thereof,as to the manner of payment thereof, and as to the amount thereof to be assessed against each property so improved. The Series 2018 Assessments will constitute a lien against your property that may be prepaid in accordance with Chapter 170,Florida Statutes,or may be paid in not more than nineteen(19)annual installments. These assessments may be collected on the property tax bill issued by the Collier County Tax Collector or may be collected directly by the District in accordance with Florida law. The decision to collect special assessments by any particular method—e.g., by direct bill or on the tax roll — does not mean that such a method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices. 1611A2 Agenda Page 72 January 24,2018 Page 4 Please be advised that failure to pay any assessments collected by the Tax Collector using the uniform collection law will cause a tax certificate to be issued against your property, which may result in a loss of title,or,if the assessments are collected directly by the District,will cause a foreclosure action to be filed against your property,which may result in a loss of title. As a reminder, this proposed Series 2018 Assessment is only one component of the District's special assessments. If your District assessments are collected via the Collier County Tax Collector, it is common for any debt assessment amount to be combined with other applicable District assessments, such as operations and maintenance assessments. Therefore,the total amount appearing on your tax bill may differ from the Series 2018 Assessment amount above. All affected property owners have a right to appear at the hearings and to file written comments or objections with the District's Board of Supervisors within twenty(20) days of this notice. Before the Series 2014 Bonds are refunded as part of this process, any property owner interested in paying off the outstanding balance of the property owner's Series 2014 Assessment in full must do so on or before 5:00 p.m. on . Interested property owners should contact the District Manager's Office at its address listed above or at(904)940-6044 to request payoff amounts and information. Please note that if a property owner elects to pay off the property owner's Series 2014 Assessment in full, the property owner will still be responsible for the portion of the Series 2018 Assessment to be levied to fund a portion of the Supplemental Project,which Supplemental Project is to be paid for by the proceeds of the Series 2018 Bonds. Information concerning the assessments are on file and available during normal business hours at the District Manager's Office at its address above. You may appear at the hearings, or submit your comments in advance to the attention of the District Manager at its address above. If you have any questions,please do not hesitate to contact my office. We look forward to your continued interest in the District. Sincerely, Bob Koncar District Manager Attachments: Assessment Table 1 6 I A 2 Heritage Bay Community Development District Financial Report December 31, 2017 1 6 I 1 A 2 HERITAGE BAY Community Development District Table of Contents FINANCIAL STATEMENTS Balance Sheet-All Funds Page 1 Statement of Revenues, Expenditures and Changes in Fund Balance General Fund Pages 2-3 Debt Service Fund Page 4 SUPPORTING SCHEDULES Trend Report Pages 5-6 Non-Ad Valorem Special Assessments Page 7 Cash and Investment Report Page 8 Bank Reconciliation Page 9 Check Register&Invoice Copies Pages 10-12 1611A2 Heritage Bay Community Development District Financial Statements (Unaudited) December 31, 2017 1611A2 HERITAGE BAY Community Development District Governmental Funds Balance Sheet December 31, 2017 SERIES 2014 DEBT GENERAL SERVICE ACCOUNT DESCRIPTION FUND FUND TOTAL ASSETS Cash-Checking Account $ 1.467,474 $ - $ 1,467,474 Due From Other Funds - 1,090,756 1,090,756 Investments: Money Market Account 201,335 - 201,335 Deferred Cost - 21,140 21,140 Reserve Fund - 578,393 578,393 Revenue Fund - 221,081 221,081 TOTAL ASSETS $ 1,660,551 $ 1,919,628 $ 3,580,179 LIABILITIES Accounts Payable $ 17,031 $ 600 $ 17,631 Due To Other Funds 1,090,756 - 1,090,756 TOTAL LIABILITIES 1,107,787 600 1,108,387 FUND BALANCES Restricted for: Debt Service - 1,919,028 1,919,028 Assigned to: Operating Reserves 73,625 73,625 Reserves-Erosion Control 14,687 14,687 Reserves-Lakes 62,500 - 62,500 Reserves-Loan 4,750 - 4,750 Unassigned: 397,202 - 397,202 TOTAL FUND BALANCES $ 552,764 $ 1,919,028 $ 2,471,792 TOTAL LIABILITIES&FUND BALANCES $ 1,660,551 $ 1,919,628 $ 3,580,179 Page^. 1 6 1 1 A 2 HERITAGE BAY Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending December 31,2017 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest-Investments $ 400 $ 100 $ 414 $ 314 Special Assmnts-Tax Collector 355,190 319,933 320,515 582 Specials Assmnts-Lakes 30A&30B 60,923 54,875 54,975 100 Special Assmnts-Reserves 31,250 28,148 28,199 51 Special Assmnts-Discounts (17,895) (16,118) (16,003) 115 TOTAL REVENUES 429,868 386,938 388,100 1,162 EXPENDITURES Administration PIR-Board of Supervisors 12,000 3,000 4,000 (1,000) FICA Taxes 918 230 306 (76) ProfServ-Engineering 14,000 3,500 12,543 (9,043) ProfServ-Legal Services 7,500 1,875 7,784 (5,909) ProfServ-Mgmt Consulting Sery 41,793 10,448 10,448 - ProfServ-Property Appraiser 6,710 6,710 5,156 1,554 ProfServ-Special Assessment 5,464 5,464 5,464 - ProfServ-Web Site Maintenance 773 193 193 - Auditing Services 3,823 - - - Postage and Freight 2,500 625 76 549 Insurance-General Liability 13,244 13,244 15,389 (2,145) Printing and Binding 1,300 325 826 (501) Legal Advertising 3,700 925 574 351 Misc-Bank Charges 100 - 1 (1) Misc-Assessmnt Collection Cost 8,947 8,059 7,754 305 Misc-Web Hosting 900 225 - 225 Office Supplies 100 - - - Annual District Filing Fee 175 175 175 - Total Administration 123,947 54.998 70,689 (15,691) Page 2 1 6 I 1 A 2 HERITAGE BAY Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending December 31,2017 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) Field ProfServ-Field Management 11,536 2,884 2,884 - R&M-Contingency 1,187 - - - Total Field 12,723 2,884 2,884 - Lakes and Ponds Contracts-Lake and Wetland 71,200 17,800 18,000 (200) Contracts-Water Analysis 9,861 2,465 - 2,465 Contracts-Water Quality 45,992 11,498 - 11,498 Contracts-Lakes 30A&308 12,000 3,000 3,000 - R&M-Aquascaping 5,000 1,250 - 1,250 R&M-Storrnwater System 4,000 1.000 - 1,000 R&M-Lake Erosion 24,455 6,114 22,725 (16,611) R&M-Contingency 10,062 2,516 - 2,516 Impr-Lake Bank Restoration 1,813,041 453,260 - 453,260 Reserve-Lakes 31,250 31,250 - 31,250 Reserve-Stormwater System 18,455 18,455 - 18,455 Total Lakes and Ponds 2,045,316 548,608 43,725 504,883 Debt Service Operating Loan Repayment 30,660 6,544 6,549 (5) Interest Expense-Note 30,263 663 799 (136) Total Debt Service 60,923 7,207 7,348 (141) TOTAL EXPENDITURES 2,242,909 613,697 124,646 489,051 Excess(deficiency)of revenues Over(under)expenditures (1,813,041) (226,759) 263,454 490,213 OTHER FINANCING SOURCES(USES) Loan/Note Proceeds 1,813,041 - - - TOTAL FINANCING SOURCES(USES) 1,813,041 • - - Net change in fund balance $ - $ (226,759) $ 263,454 $ 490,213 FUND BALANCE,BEGINNING(OCT 1,2017) 289,310 289,310 289,310 FUND BALANCE,ENDING $ 289,310 $ 62,551 $ 552,764 Page 3 1611A2 HERITAGE BAY Community Development District Series 2014 Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending December 31,2017 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest-Investments S - $ - $ 1,609 $ 1,609 Special Assmnts-Tax Collector 1,308,564 1,178,670 1 180,816 2.146 Special Assmnts-Discounts (52,343) (47,147) (46,810) 337 TOTAL REVENUES 1,256,221 1,131,523 1,135,615 4,092 EXPENDITURES Administration ProfServ-Arbitrage Rebate 600 600 600 - ProfServ-Property Appraiser 19,628 19,628 19,629 (1) ProfServ-Trustee Fees 5,157 - - - Misc-Assessmnt Collection Cost 26,171 23,573 22,680 893 Total Administration 51,556 43,801 42,909 892 Debt Service Principal Debt Retirement 585,000 - - - Interest Expense 612,180 306,090 306,090 - Total Debt Service 1,197,180 306,090 306,090 - TOTAL EXPENDITURES 1,248,736 349,891 348,999 892 Excess(deficiency)of revenues Over(under)expenditures 7,485 781,632 786,616 4,984 OTHER FINANCING SOURCES(USES). Contribution to(Use of)Fund Balance 7,485 - - - TOTAL FINANCING SOURCES(USES) 7,485 - - - Net change in fund balance $ 7,485 $ 781,632 $ 786,516 $ 4,984 FUND BALANCE,BEGINNING(OCT 1,2017) 1,132,412 1,132,412 1,132,412 FUND BALANCE,ENDING $ 1,139,897 $ 1,914,044 $ 1,919,028 Page 4 1611A 2 Heritage Bay Community Development District Supporting Schedules December 31, 2017 N iliC 11.4 ems '0 _ �e a, o o o as as o �s a^ as M o a' ae ae as N f3 8 "' 8 8 8 `0 0 0 o o 0 o c"i Si o _ E C i° p 8 8 A R gi 8 8 ' 88 .8' .932- 283888 ' 828 ' gi S 2 4) y a a C ," _ � i . nm1 _ r 3t?-. � 0eIn O o J 1O. z 8' 818. 8. 0 s CC Cg ' ' BCF. NAU 8 ' § C a C g : w e ^ a 'srigC4' , 4il m ^ — n ' , ca, g ' g m N r s ^ ti IS il, " ' A ' ':',-3 8 „ 4 ' 4 8 C a' m c, Ts C e LL en d m O _ J w V W -r a 3 ‘4n ^ -0 2 E m N COa92 ob' RS a gmXiB ' ' a88 8A a ” r r c m w O O s m Ill C C en y - " 8 A CC $ $` g n • `S> CLL ee <--; O C m CD so E FsSr ii s • ' 4 . 445 ' N ' ' 4 N M �q .^"- 7:._,',i. a _g $ir{ e ' . 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W O m 0 .'' 0 CC C r 7 m E &" W p I 0 1 6 I 1 A 2 HERITAGE BAY Community Development District Cash and Investment Balances December 31,2017 ACCOUNT NAME BANK NAME MATURITY YIELD BALANCE GENERAL FUND Operating Checking Valley National Bank N/A 0.00% $ 1,467,474 (2) Money Market Account BankUnited N/A 0.78% 201,335 Subtotal 201,335 Subtotal General Fund 1,668,809 DEBT SERVICE FUND Series 2014 Deferred Cost Fund US Bank N/A 0.00% 21,140 Series 2014 Reserve Fund US Bank NIA 0.00% 578,393 Series 2014 Revenue Fund US Bank N/A 0.00% 221,081 Subtotal Debt Service 820,615 (1) Total $ 2,489,423 Note(1) Invested in First American Obligation Fund Note(2) $1,085,940.62 in tax assessment collections through December will be transferred to US Bank. Two months of operating expenses will remain in Valley National Bank and the balance transferred to Bank United MMA. Report Date:1/18/2018 Page 8 16 I 1 A 2 Heritage Bay CDD Barak Reconoilation Bank A.:count HQ, 9727 Valfey Nat,c‘nal Wu* Gr athfamoirt 149. 1;2 17 Statement Date 1:P31t2017 GfL.Balance(LCY) 1.487 173 84 Staten tent Balance 1,467 47364 CA.Bain. 1.467,47364 Outtsta.ding thix,1,1% 00G Petah/0 Adjuslaw,nts 0 t)0 Subtotal 1' 7,473.64 Subto4a1 1,467 473 84 Outstanding Checks (100 Negative Actp.ve.trnents 9.0D Dinciences 0.00 E.K1,9:3 On Bola tic* 1,467,473.94 Ending Delenetz 1467,473.64 Drtterence 0.00 Pasting Document Decomen! Cleated Date Type No Dostriprtion Amount Amount OW'vont* Page 9 N Q O ,0 C") O NN O O W 0 0 0 00 O O (0 t-- CO 0 0 N 0 0 CO N-0 r N N V, 0 7 L N N }} ((i 7 0 0 0 U) V (a- 0) M 00 (O CO CO EA CO O O CO m ]) CO CO 00 M. 00 O cc N V 0 0) (R CD O 63 » 00069 O 0 IPS EQ. Q ,- co 0v3 e 0 a M O yw a) m m EL u a R _ a _ _ 0 0 r O O O O O O O Y CO N m CO M CO O 0) MO 0 m M M M 0 Q in 47 (0 0 U7 t0 O L J (I NI. 6 C a o (o (b r U 0 .- 00oo0o (Oo ° m ti � (0• co 0 0 0 0 0 N U. 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W ° a LL a W 0 4') U!) (0 (0 i0 N 1� h CO O ) 0 0 0 0 0 0 0 0 s- o ^ r . . .- T- a z V z a O N N CO M .0 0 (0 (0 CO CO CO (0 (0 (O (0 (O (O (0 CO (0 (0 0 i JN N N N N N N N N N N N N N L Q Q M CO CO CO CO CO CO m CO M CO CO M CO U Q a/ W 12 c o Z 0 . . . . . . . . 0 .-- 0 0 0 CL 2 W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1611A2 Creekbridge Construction Inc. j�+� 18781 Creekbridge Ct. Cre ekri 1LL.,�� g Alva, FL 33920 239-910-3224 creekbridge@mail.com k' COAYSr i 1& Cl 3Oa.V INVOICE BILL TO INVOICE# 1213 Heritage Bay CDD C/O Severn DATE 10/01/2017 Trent DUE DATE 10/01/2017 5911 Country Lakes Drive TERMS Due on receipt Fort Myers, Fl 33905 ACTIVITY t TY RATE AMOUNT Shoreline Repair 0.50 43,125.00 21,562.50 750 linear feet along holes 23 and 24. Build a berm to retain concrete. Pour and vibrate concrete to fill void under all areas that are undermined. Rebuild slopes to 4:1 or greater. Replant from 1'above control to 4 feet below control with wetland plant to match existing. Erosion matting will be placed from 1'above control to existing cart path. Hole#27 125 linear feet long by 12 feet wide along the tees. This area will need to be stripped.Fill imported to reestablish the 4 to 1 slope and compacted. Erosion mat installed and then re-soded to the waterline. Bulk head repair along 27 green. Additional area repaired after the water Receded and expose the shoreline. 150 feet @25$per linear foot split the bill 50% BALANCE DUE $21 ,562.50 50%CDD 50%golf maintenance Page 11 ISliAe Invoice Lake Wetland Management */ 5301 N Federal Highway,Suite Date Invoice# 204 12;4/2017 4791 Boca Raton, FL 33487 Bill To Heritage Bay CDD c/o Severn Trent Services 210 N.University Drive,Ste.702 Coral Springs,FL 33071 Account# Terms 1525 Net 30 Quantit Description Rate Amount December-Lake Maintenance-29 Lakes Including algae,border grass and invasive 6,000.00 6,000.00 exotic plant control including submersed vegetation totaling approximately 55,054 linear feet. December - Lake Maintenance-Lake 30- A and 30-B Including algae,border grass, 1,000.00 1,000.00 submersed vegetation and invasive exotic plant control for one lake and one lake shore line(East Bank of 30-B)totaling 9,690 linear feet. PLEASE NOTE NEW BILLING ADDRESS 5301 N.Federal Hwy#204 Boca Raton,Fl 33487 Thank you for your business. Total $7,000.00 For billing questions please contact(561)303-1013. Payments/Credits $0.00 For service questions please contact(239)313-6947. Balance Due'age 12 $7,000.00 N Q 4.4 _ *0 VII Co 6,1 m 0 z CO c•I \ j q \ 4 ( . • $ § ) 2 . , . 2 • \ C)• oi CM 0 § 7 33 @ a 2 ` ie a e :0 + I- \ Co \ % § E a o o ' ' w CD Co Co0 Co q 4 CO < Z / N [ 4 > . \ Z \ a, a \ 0 \ 2 » 2 2 4 cI- • Co 2 0 O - \ 2 6 2 n \ u w § } . 4 2 \ . oC-- a. . _ \ 4-. \ � . 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U U U M U 0 au' J m m C9 m o 0 16I1A2- INFRAMARK ,Ntsi INFRASTRUCTURE MANAGEMENT SERVICES Heritage Bay CDD 01/17/18 — Field Management Report www.inframarkims.com 1 6 I 1 A 2 1. Lake Management The water levels have continued to drop with the rainy season over and relatively dry cold fronts that have moved through. The steady decrease in lake levels indicate that the stormwater system continues to function properly. Additional lake maintenance information is found below; all lake issues are low density unless otherwise noted. a. Algae on Lakes: 3, 4, 8, 10& 27. Crews should remove as much additional organic loading as possible including palm fronds,tree branches, etc. b. Littorals: i. Alligator Flag in Lakes: none noted C. Rocks: Weeds in riprap at south end of Lake 19 need to be sprayed out. Riprap needs refurbishment d. Weeds: i. Alligator Weed in Lakes: No issues observed. ii. Brazilian Pepper: seedling peppers noted next to Lake 10 by#3 Tee. Also growing by L6/L20 structure. R. 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: 28. Low density but treatment will be necessary to control growth. Inframark Monthly Management Report 1 1611A2 vii. Illinois Pond Weed in Lakes: 5,8,9, 10, 11, 12, 19,20,21,25, 26,27, 30A,&30B. Medium density in Lakes 19 and 27. Large areas also observed on the south and west sides of Lake 30A and in the outfall channel of Lake 30B by structure. '9L-a. t•a.�x . t - auric _. .._.-.. viii. Palms on Lake Banks:A palm noted previously in Lake 23 was still present. ix. Red Ludwigia in Lakes: Small amounts noted in lakes 3 and 9. x. Sedges in Lakes: No issues observed. xi. Spatterdock/Lily Pads in Lakes: No issues observed. xii. Torpedo Grass in Lakes: Worst infestation is in north littoral shelf of Lake 30B. Also present in small amounts around lakes 4,5, 10, 11, 18, 19,20,24,25,26,27&30A. xiii. Various Submerged weeds in Lakes: Hornwort noted in Lakes.Cabomba and Bladderwort in Lake 3. 'k$y Inframark Monthly Management Report 2 1611A2 e. Trash in Lakes: Several palm fronds becoming exposed along shorelines now that water levels are dropping. Specifically southeast corner of Lake 20,southeast and southwest corners of Lake 28. Branches along shorelines of Lake 4 near bridge and Lake 6. f. Bulkheads: No new issues observed. g. Clippings in Lakes: No issues observed. 2. Lake Bank Erosion Lake 18: Repaired area has not degraded but steep slope is still of concern for future erosion. . • • Inframark Monthly Management Report 3 1611A2 b Lake 6: Minor erosion of soil from geoweb in southeast corner of lake. Exposed and broken irrigation in southeast corner of lake V F� rs�s .�.R,__ .k..-.rte.-. .�. • Lake 7: Exposed piping along base of southeast bank ani ., Lake 19:The damaged areas on the east bank have been repaired but riprap area at south end has underlayment exposed. Some erosion also noted along west bank by#26 fairway. " sx x Ear �i Lake 30A:The damaged areas on the causeway have not worsened and are slated for repair. Inframark Monthly Management Report 4 16 I 1 A 2 3. Storm Drainage System Control Structures: i. Basin 1: Control Structure L3L10 was flowing around crest but no over Control Structure L5L6 was not flowing. ii. Basin 2: Control Structure L6L20 was not flowing. Control Structure L12L20 was not flowing. iii. Basin 3: Control Structure L25L30 was not flowing.Control Structure L27L30 was not flowing. iv. Basin 4 & 5: Control Structure L28L30 was just barely flowing it appears that this pipe is clogged. Control Structure L29L30 was also barely flowing. v. Basin 6: Control Structure L3000002 was not flowing.Control Structure L30000O3 was just barely flowing surging in conjunction with swells on the Lake. ). Drains: No issues observed. Roadway Catch Basins: No issues observed. Catch Basins:One small lawn drain cover missing adjacent to Lake 17 along west side of hole #22 fairway. Inter-Connect/Drain Pipes: Interconnect between preserves eroding outfall side. Will continue monitoring to see if intervention needed to prevent undercutting structure. r. Illicit Discharges: No issues observed. F Lake Drainage Pipes:Several pipes observed sticking up into the air now that water levels are receding. One cracked pipe noted at south end of Lake 9. Inframark Monthly Management Report 5 1 6 I 1 A 2 4. Fish/Wildlife Observations: ® Bass n Bream n Catfish ®Gambusia ® Egrets ® Herons Coots ❑Gallinules ®Anhinga 1 Cormorant Osprey Ibis ❑Woodstork ❑ Otter ®Alligators ❑Snakes Turtles ❑ Other: Red-shoulder Hawk,Wild Turkey •p 5. Residential Complaints/Concerns: No issues reported. 6. Non-CDD Issues: No issues observed. Potato vine observed in landscaping along east side of development east of perimeter road Inframark Monthly Management Report 6 1 6 I 1 A 2 7. Follow up Items Heritage Bay CDD 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,30B 11/25/2014 Monitoring Floating Pipes lakes 2,5,7,8,9,10,11,13,14,17,18,19,21,24,26 9/25/2014 Repair broken pipe on lake 3 5/27/2015 Golf Course Water Level Too High Repair pipe on lake 5 5/27/2015 Golf Course Completed Remove trash on the bank of lake2 7/15/2015 Golf Course Completed Remove silt fence in tract U 7/15/2015 LaMorada Vendor Completed Field Manager Tasks Inspect video of interconnect recordings 9/25/2014 Completed Write letter to The Quarry requesting removal of Brizillia n Pepper Quarry Community 10/17/2014 Completed Trees Associaiton Lake Bank Review On Going Littoral Planting Reviews On Going Erosion Restoration Site Visit Completed Contact Southwest Development regarding lake 27 repair 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 Inframark Monthly Management Report 7 16 I 1 A 2 Subject: FW: Heritage Bay CDD - Proposal for Agenda Packet Attachments: heritage bay.pdf; buoy jpg From: Mike Radford [mailto:mriunderwater@gmail.com] Sent:Friday,January 05,2018 12:55 PM To: Faircloth,Justin<Justin.Faircloth@inframark.com> Subject: Re: Heritage Bay CDD-Proposal Request Hi Justin, I've attached the proposal to provide and install two new buoys.This will also include the removal of the old buoy. I've also attached an image of the buoy we will use,which seems to be a bit more sturdier than the one you currently have. It has a 401b ballast and is visible 39"(31,3")above the waterline. Let me know if you have any questions. Regards, Krista 1 1 6 I 1 A 2 * *. M.R.I.Inspection LLC a a Y f k • `.r ' ` 17891 Wetstone Rd. R`,` *. - / N. Ft.M ers,FL.33917 239-699-3033 Office 239-707-5034 Mike 239-236-1234 Fax CGC 1507963 Date Estimate# Name Proposal. Heritage Bay CDD 1/5/2018 1335 CIO I of ramark PiitDjet 5911 Country Lakes Drive Heritage Ba Fort Myers, FL 33905 Buo Installation Description Amount This proposal is to provide and install two(2)new"Slow No Wake buoys.We will dive to remove the old existing bouy and 2,000.00 install 2 new ones.This price includes all labor,material,and equipment needed to complete this job. Total $2,000.00 All material is guararteed to be as specified. All work to be completed in a workmanlike manner according to standard practices. Additional charges may occur if any changes are made during scope of work and will become an extra charge over and above the estimate. A.l agreements contingent upon strikes,accidents or delays beyond our control. Owner to carry fire,tornado and other necessary insurance. Our wokers are fully covered by workman's Compensation insurance.We will not be responsible for any unforseen incidents, when we dewater any wet well system.Due to sink holes crevases or breeches etc.in and around wet well.This proposal docs not include replacing any landscaping(Grass,trees, shrcbs.etc.)all Jobsites will be left clean, Authori ed Signature Mike Radford President This proposal may be withdrawr if not accepted within 30 days. Arreptaurr of Proposal The Above price,specifications and conditions are satisfactory and are hereby accepted. You are authori ed to do the work as specified.Payments will be made within 30 days after invoiced. If not we will agree to pay a 10%tate fee. This proposal may be withdrawn if not accepted within thirty(30)days. Signature Date of acceptance 1 6 | 1 A 2 Agenda Page 114 _� # � \ \ � � �� , : < \ \ I \ \ / r \ # 16 I 1 A 2 MINUTES OF MEETING IIERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Heritage Bay Community Development District was held on Thursday, February 1, 2018 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 Arcurie Assistant Secretary Dennis Gagne Assistant Secretary Donna Hunter Assistant Secretary Also present were: Justin Faircloth District Manager Greg Urbancic District Counsel Josh Jennings CPH Gonzalo Ayres Lake& Wetland Management Resident The following is a summary of the actions taken at the February 1, 2018 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. Arcurie 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 Organizational Matters A. Interview of Candidates for Vacant Seat 3 1 6 I 1 A 2 February 1, 2018 Heritage Bay CDD • The resignation of Mr. Magnarella was accepted at the January 19, 2018 continued meeting. • Ms. Donna Hunter submitted her resume as a candidate for consideration to fill the Seat 3 vacancy. B. Appointment of Supervisor(Seat 3) Mr. Hubbard nominated Ms. Hunter to fill Seat 3, and Mr.--1 Gagne seconded the nomination; with no further nominations and with all in favor Ms. Hunter was appointed to Seat 3. C. Oath of Office Newly Appointed Supervisor Mr. Faircloth being a notary of the State of Florida administered the Oath of Office to Ms. Donna Hunter; a copy of which is attached for the record. D. Resolution 2018-04, Designating Officers • The Board considered designating officers. • Mr. Arcurie nominated Mr. Hubbard to serve as Chairman; there being no other nominations Mr. Hubbard was appointed Chairman. • Mr. Hubbard nominated Mr. May to serve as Vice Chairman; there being no other nominations Mr. May was appointed Vice Chairman. On MOTION by Mr. Arcurie seconded by Mr. Gagne with all in favor Resolution 2018-04 designating Edwin Hubbard Chairman; John May Vice Chairman; Justin Faircloth Secretary; Robert Koncar Treasurer; Stephen Bloom Assistant Treasurer; and Jack Arcurie, Dennis Gagne, and Donna Hunter Assistant Secretaries was adopted. NINTH ORDER OF BUSINESS Manager's Report D. Lake& Wetland Management Monthly Inspection Report • Mr. Ayres updated the Board on the installation of carp in Lake 19 noting that they were looking into a new chemical which they believe would be beneficial to the District • It was agreed to delay the carp test on Lake 19 so a test of this new herbicide treatment can begin. • The monthly inspection report dated January 24, 2018 was reviewed. 2 1611A2 February 1, 2018 Heritage Bay CDD The record will reflect Mr. Ayres left the meeting. • Discussion ensued with regard to boating regulations and the recent decision of the Quarry to open the large lakes up to boating traffic including skiing with restrictions. • The Board requested District Counsel send a letter to the Quarry requesting a response on the boating regulations previously presented and inform them the Heritage Bay lakes are closed until the repair work is completed. FIFTH ORDER OF BUSINESS Engineer's Report A. CPH Lake 30A/30B Erosion Restoration Project B. Hurricane Damage Erosion Restoration Project • Staff requested the contract with Quality Enterprises (Q.E.) state mitigation efforts be billed separately and that invoices specifically state mitigation on them. • CPM should break up their time for mitigation efforts as well so we can attempt to regain as much costs as possible. • Discussion ensued with regard to public access and the FEMA Grant application. • District Counsel will research easements that may currently exist. The Chairman will approach the Master Association, if necessary, after further investigation by District Counsel to develop an agreement regarding access for the CDD and its facilities. C. Lake 20 North Bank Berm Update • Staff gave an update on the status of the project. A meeting was held with Q.E. to discuss cost savings since they were awarded both contracts for the work on lakes 30A & 30B and various projects. As Q.E. had been awarded the first project they already built cost savings into their second proposal so there is no additional cost savings that would be available on these two projects, however, Q.E. stated that there could be a savings of$25,000 on mobilization costs for the Lake 20 North Bank Benn Project if the work is completed while they are on site for other work. • The Board decided to wait to move forward on this project until the work on the larger lakes is approximately 50% complete. D. Water Testing Report • The Fourth Quarter Water Quality Monitoring Report dated December 2017 was discussed. 3 1 6 I 1 A 2 February 1, 2018 Heritage Bay CDD • Mr. Gagne had the following issues with the report presented by CPH: y The discussion does not match the data sheets. D.O., Temperature, almost all of the data. There are ranges that are discussed that are not even on the data sheets. ➢ The equipment should be calibrated each day. ▪ No sampling dates on the data sheet. There should be a date and time for the sampling so it can be determined if there is an issue with the equipment and the readings being given. • Mr. May had the following issues with the report presented by CPH: ✓ Small ponds like 28 have poor circulation and the water is almost stagnant so these lakes should be removed from testing. • It was requested the report be revised and resubmitted. The record will reflect Mr. Jennings left the meeting. SIXTH ORDER OF BUSINESS Attorney's Report A. Loan Update—PRAG • An update on the rating process was given to the Board. B. Public Hearing Discussion i. Communication to Homeowners • A Public Hearing is scheduled for Monday, March 19, 2018 at 9:00 a.m. • The draft Notice to Residents was discussed. Letter to come from Mr. Faircloth and list Ft. Myers office number. Assessment Table to show FY 2018 assessments and FY 2019 assessments,but not percentage increase or other information if possible. On MOTION by Mr. May seconded by Mr. Arcurie with all in favor the Notice to Homeowners was approved as 'amended. C. Quality Enterprises Contract Update • Q.E. requested a 12-month warranty period. Since this was not in the bid specifications,the Board concurred with a 12-month period. • Q.E. requested changes to the retainage. The Board was in agreement to release 5% after 50% completion; but to hold the remaining 5% until completion of the project and sign off by the Engineer. 4 1 6 1 1 A 2 February 1, 2018 Heritage Bay CDD • It was also mentioned Q.E.requested changes to the damage provision. • Counsel to revise contracts. i. Pre-Construction Meeting Date • Staff to schedule a pre-construction meeting with CPH, Q.E. and the Golf Course between March 1, 2018 and March 19, 2018. D. 30A/30B Boating Regulations Update • This item was previously discussed. The record will reflect Mr. Urbancic leFt the meeting. SEVENTH ORDER OF BUSINESS Old Business A. 2018 Summer Lake Bank Project Discussion • Items will be covered with Q.E. for review after the pre-construction meeting. Additional areas on lake 19 and 20 will be added to the list for potential summer work that has previously been discussed at earlier meetings. EIGHTH ORDER OF BUSINESS New Business There not being any,the next item followed. NINTH ORDER OF BUSINESS Manager's Report A. Approval of the Minutes of the January 4,2018 Meeting Mr. Faircloth stated each Board member received a copy of the minutes January 4, 2018 meeting and requested any additions, corrections or deletions. On MOTION by Mr. May seconded by Mr. Gagne with all in favor the January 4, 2018 meeting minutes were approved. B. Acceptance of Financials • The financials for the period ending December 31, 2017 were reviewed. On MOTION by Mr. May seconded by Mr. Arcurie with all in favor the December 31, 2017 financials were accepted. C. Field Manager's Report • The Field Management Report for site inspection conducted on January 17, 2018 was reviewed; a copy of which is attached for the record. 5 1 6 1 1 A 2 February 1, 2018 Heritage Bay CDD D. Lake& Wetland Management Monthly Inspection Report • This item was previously discussed. E. Follow up Items • Status of items were reviewed with the Board. • The M.R.I. Inspection proposal to install two Slow No Wake buoys was discussed. On MOTION by Mr. May seconded by Mr. Arcurie with all in favor the M.R.I. Inspection proposal to install two Slow No Wake buoys was approved. TENTH ORDER OF BUSINESS Supervisors' Reports,Requests and Comments • Supervisor May inquired about ownership of the bridges throughout the golf course. • Supervisor Gagne inquired about drain pipes with the fiber optic project being completed in the community. ELEVENTH ORDER OF BUSINESS Chairman's Comment • Mr. Hubbard noted the Umbrella Association has scheduled a meeting for March 2, 2018. TWELFTH ORDER OF BUSINESS Audience Comments Hearing no comments from the audience,the next item of business followed. THIRTEENTH ORDER OF BUSINESS Adjournment On MOTION by Mr. May seconded by Mr. Gagne with all in favor the meeting was adjourned at 11:25 a.m. 1 tin Faircloth Edwin Hubbard ecretary/Assistant Secretary Chairman . 6 1611A3 Naples Heritage Community Development District Board of Supervisors o Peter J.Lombardi,Chairman o Bob Koncar,District Manager o Peter V.Ramundo,Vice Chairman o Justin Faircloth,District Manager n Kenneth R.Gaynor,Assistant Secretary o Gregory L.Urbancic,District Counsel n Gerald G.James,Assistant Secretary n W.Terry Cole,District Engineer o Richard J.Leonhard,Assistant Secretary Meeting Agenda January 2,2018 9:00 a.m. 1. Roll Call 2. Public Comment on Agenda Items 3. Approval of the Minutes of the November 7,2017 Meeting 4. Old Business A. Triploid Carp Update 5. New Business A. Discussion of Fiscal Year 2019 Budget B. Lake Water Quality Testing 6. Manager's Report A. Acceptance of Financial Statements B. Follow Up Items 7. Attorney's Report 8. Engineer's Report 9. Supervisors' Requests 10. Audience Comments 11. Adjournment The next meeting is scheduled for February 27,2018 at 9:00 a.m. District Office: Meeting Location: 210 N.University Drive,Suite 702 Naples Heritage Golf and Country Club Clubhouse Coral Springs, FL 33071 8150 Heritage Club Way 954-603-0033 Naples,FL eL 0 o a m Q 4.1V W N ci � o ° P 0 -0 ++ o N C o Ca- tQ a 0 o L. r C H o V 1Y a I to J 0+ Q E. Q Z ° U NeN 4 1114 ii d cc A Q. c c c a) rn Q 1-(1) Nc0a0 r- M r • •• • • • C •m -v a c C Li 43 • • • O U 0 c %a L d U N -o a) to A (V UU) F cco aa) • co E C m N aC W .J W LL. G Q N • O W O C N cp y y C > o rjj n . W U pc 17 Z CO? 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IL tC ':.a a' C is (I) Z a i as !o 9 c C0) C 0 O O C C) C) 0 t , > d C E C — ) z ce 1= E d C c C a a 2 H )- U) .O'. C ca co 4 c d c) 0) R m N U Q 4 00 i to CO Y 0 N '- C Y 0 o IL )- -J < < xs U o r r I— 16 I 1 A 3 NAPLES HERITAGE Community Development District Financial Report November 30,2017 1611A3 NAPLES HERITAGE Community Development District Table of Contents FINANCIAL STATEMENTS Balance Sheet Page 1 Statement of Revenues,Expenditures and Changes in Fund Balances General Fund Page 2 SUPPORTING SCHEDULES Non-Ad Valorem Special Assessments .............. .... .... .... Page 3 Cash and Investment Balances Page 4 Check Register Page 5 1611A3 NAPLES HERITAGE Community Development District Financial Statements (Unaudited) November 30,2017 1611A3 NAPLES HERITAGE Community Development District General Fund Balance Sheet November 30,2017 ACCOUNT DESCRIPTION TOTAL ASSETS Cash-Checking Account $ 63,853 Investments. Money Market Account 26,855 Deposits 200 TOTAL ASSETS $ 90,908 LIABILITIES Current Liabilities Accounts Payable $ 4,695 Accrued Expenses 15 TOTAL LIABILITIES 4,870 FUND BALANCES Nonspendable: Deposits 200 Assigned to: Operating Reserves 19,200 Unassigned: 66,638 TOTAL FUND BALANCES $ 86,038] TOTAL LIABILITIES&FUND BALANCES $ 90,908 Report Date: 12/18/2017 Page 1 1611A3 NAPLES HERITAGE Community Development District Supporting Schedules November 30,2017 1611A3 NAPLES HERITAGE Community Development District Non-Ad Valorem Special Assessments-Collier County Tax Collector Monthly Collection Distributions For the Fiscal Year Ending September 30,2018 Discount/ Gross Date Net Amount (Penalties) Collection Amount Received Received Amount Costs Received Assessments Levied $ 79,900 Allocation% 100% 11/08/17 $ 487 $ 28 $ 10 $ 525 11/15/17 14,582 620 298 15,500 11/30/17 33,304 1,416 680 35,400 TOTAL $ 48,373 $ 2,064 $ 988 $ 51,425 %COLLECTED 64,4% Report Date: 12/18/2017 Page 3 1 6 I 1 A 3 NAPLES HERITAGE Community Development District Cash and Investment Balances November 30,2017 ACCOUNT NAME BANK NAME YIELD MATURITY BALANCE GENERAL FUND Checking Account-Operating SunTrust 0.07% N/A $ 63,853 Money Market Account BankUnited 0.77% N/A 26,855 Total $ 90,708 Report Date 12/18/2017 Page 4 M err .y WINS gill C0 Q 10 O 0 0 C D Cqi DD N b CO y`' N LI) .h- ... --. .. <1 ,-, tNN eNN oh eNN 0 01hh f9 M N O fA f9 tq fA CO�Q W 0� W M M f9 Un rA rfl 69 60 Y C N) 69 C) .0 U 46 7,1 0 w WMMpp ppSppM8OMWp pp 0O91 M M .V 0 8 )O 0) 0CYo UUQ Cl M .-M ., M M ,- M M LI) )n N VN N VN YU ; On CD L) CO 6 N V) w J 66eicvroouSrvoh 06oco6o � C- 0 U C) 0y 8al'2 07 CD N CO 01 N _ 8�8 0O)) 0 8 8 00)0 O 3 8 8 0 0 0 0 m 10 )n N 3 3 2 3 3 2 3 )O 3 3 N 1 NLL ~ N E D D d rp — _ N 2 2 0 G ) C C 7 J if 0. 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J C0) 0o00000 4 b t-N VI6000 00 D7�V)N0 f 00000000 O H Q a F aao o�000� Q�Q.ola\. II m'Z o00oenar eS z ooao�ov '.� a000 I� mmmM�--��ONN W MM MM`MOMM [� NI a 'O 0� vl vl vld 0�00 moo oO �"" V�)�N��01r M0000 () v1 vlvlvl , 0 _ 30 a a ao o a a z Ci Z E!,:t cn Z _ f� O X oJidli ..t X cn CW7 U O z E o a , p� �uuu� 0 3xma333g1 r� x cn rJJ N ° ' 124 ±i.i � a O0a'oO z W3aa. = O L "' Z 1IllN .pm d Nob 00010'.N p rnV7C1NMdvl t� p NV)00.— Z LL N c r..--i,-...--i N N N 0 O --i 0 0 I 611A3 MINUTES OF MEETING NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Naples Heritage Community Development District was held on Tuesday, January 2, 2018 at 9:00 a.m. at the Naples Heritage Golf and Country Clubhouse, 8150 Club Way,Naples, Florida. Present and constituting a quorum were: Peter J. Lombardi Chairman Peter Ramundo Vice Chairman Kenneth R. Gaynor Assistant Secretary Gerald James Assistant Secretary Richard Leonhard Assistant Secretary Also present were: Justin Faircloth District Manager Patrick Dorbad Naples Heritage Golf&Country Club Residents The following is a summary of the discussions and actions taken at the January 2, 2018 Board of Supervisors meeting. FIRST ORDER OF BUSINESS Roll Call The meeting was called to order and all Supervisors were present. SECOND ORDER OF BUSINESS Public Comment on Agenda Items There not being any,the next item followed. THIRD ORDER OF BUSINESS Approval of the Minutes of the November 7,2017 Meeting Mr. Lombardi stated each Board member received a copy of the minutes of the November 7,2017 meeting and requested any corrections,additions or deletions. On MOTION by Mr. Leonhard seconded by Mr. James with all in favor the minutes of the November 7, 2017 meeting were approved. 1611A3 January 2, 2018 Naples Heritage CDD FOURTH ORDER OF BUSINESS Old Business A. Triploid Carp Update • Mr. Gaynor gave an update and believes the carp have been installed. • The Board was updated on the Club Expansion Project. This item will remain on the agenda for the next meeting FIFTH ORDER OF BUSINESS New Business A. Discussion of Fiscal Year 2019 Budget • The proposed fiscal year 2019 budget was discussed and the Board agreed to the following changes: D Include a$25.00 increase in assessments. D Increase ProfServ-Engineering to$2,000.00 D Verify Electricity-Aerator line item under field is projected correctly for FY 2019 with the additional aeration systems that have been added in FY 2017. This amount needs to reflect any anticipated rate increases from FPL that will be phased in January 2018 and mid-2019. B. Lake Water Quality Testing • Discussion ensued with regard to lake water quality testing. On MOTION by Mr. Gaynor seconded by Mr. James with all in favor the water quality testing of Lakes 11 & 12 in a not to exceed amount of$2,000 was approved. SIXTH ORDER OF BUSINESS Manager's Report A. Acceptance of Financial Statements • The financial statements for the period ending November 30, 2017 were reviewed. On MOTION by Mr. Gaynor seconded by Mr. Leonhard with all in favor the November 30, 2017 financials were accepted. B. Follow Up Items • Staff provided an update on the status of the claim with FEMA; and presented the requested updated reports for Capital Expenditures and approved projects. 2 1611A3 January 2, 2018 Naples Heritage CDD SEVENTH ORDER OF BUSINESS Attorney's Report There not being any, the next item followed. EIGHTH ORDER OF BUSINESS Engineer's Report There not being any, the next item followed. NINTH ORDER OF BUSINESS Supervisors' Requests • It was mentioned the fountain was not working properly. Staff will follow up with the vendor on this issue. TENTH ORDER OF BUSINESS Audience Comments • Tom Rutkowski commented on lake testing; and asked about the possibility of using solar power for any additional aeration equipment. • A resident inquired about water usage. ELEVENTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Ramundo seconded by Mr. Leonhard with all in favor the meeting was adjourned at 9:55 a.m. Pi.., 9. Ju• Faire oth Peter J. Lombardi S,•retary Chairman 3 1 6 I 1 A 3 Naples Heritage Community Development District Board of Supervisors o Peter J.Lombardi,Chairman o Peter V.Ramundo,Vice Chairman a Justin Faircloth,District Manager o Kenneth R.Gaynor,Assistant Secretary ❑Gregory L.Urbancic,District Counsel ❑Gerald G.James,Assistant Secretary u W.Terry Cole,District Engineer o Richard J.Leonhard,Assistant Secretary Meeting Agenda February 27,2018—9:00 a.m. 1. Roll Call 2. Public Comment on Agenda Items 3. Approval of the Minutes of the January 2,2018 Meeting 4. Old Business A. Master Association Club Expansion Update 5. New Business A. Lake Improvement Project B. Conservation Maintenance Plan C. Distribution of the Proposed Fiscal Year 2019 Budget and Consideration of Resolution 2018-1 Approving the Budget and Setting the Public Hearing 6. Manager's Report A. Acceptance of Financial Statements B. Discussion of General Election i. Qualifying Information ii. Consideration of Resolution 2018-2 Confirming the District's Use of the Collier County Supervisor of Elections to Continue Conducting the District's Election of Supervisors in Conjunction with the General Election C. Follow Up Items 7. Attorney's Report 8. Engineer's Report 9. Supervisors' Requests 10. Audience Comments 11. Adjournment The next meeting is scheduled for Monday,April 2,2018 at 9:00 a.m. District Office: Meeting Location: 210 N.University Drive,Suite 702 Naples Heritage Golf and Country Club Clubhouse Coral Springs,FL 33071 8150 Heritage Club Way 954-603-0033 Naples,FL 1 6 I 1 A 3 OBJECTIVE-j1I.PROVE LAKE WATER QUALITY HELP THERMOCLIMB,IMPROVE OXYGEN LEVELS,REDUCE ALGEA AND WEEDS AND REDUCE MUCK LEVELS LAKES CURRENTLY WITH DEFUSERS: LAKE#14-HOLE#17 6.68 ACRES 4 DEFUSERS ONE POWER SOURCE LAKE#17-HOLE#12 6.38 ACRES 4 DEFUSERS ONE POWER SOURCE TOTAL ACRES COVERED: 13.06 RECOMMEND WE TEST ONE LAKE IN MAY(SAME TIME AS LAST YEAR) COST ESTIMATE: 51.000 IF 1HE RESULTS ARE POSITIVE THIS SUMMER IT IS RECOMMENDED THAT WE EXPAND THE PROGRAM ON: LAKE#1 -HOLE#13-2.64 ACRES LAKE#2-HOLE#14 - 4.69 ACRES LAKE#9-HOLE#10 - 2.10 ACRES IN ORDER TO ESTABLISH A BASE LINE,TEST ONE OF THESE LAKES AS WE DID ORIGINALLY. COST ESTIMATE: $1.500 THIS WOULD COMPLETE THE ENTIRE EAST SIDE OF THE OUR RESIDENTIAL. LAKES. 16 I 1 A 3 THE ESTIMATED COST FOR AERATION OF THESE LAKES IS: $3,690 FOR HOLE#13 $7,035 FOR HOLE#14 $3,150 FOR HOLE#10 POWER SOURCE: CURRENT LAKE INSTALLATION AND EQUIPMENT COSTS ARE $6,600. IF WE CAN'T TIE INTO EXISTING POWER SOURCE WE WOULD ESTIMATE$10,000 FOR THE 3 LAKES. SOLAR MIGHT BE VIALBE FOR SMALLER LAKES I.E.,HOLES#2,4,5. MONTHLY COSTS FOR ELECTRICITY CURRENTLY$100. BASED ON THE ABOVE,THE COSTS FOR THE 5 LAKES WOULD BE$250/MONTH OR L$3; 8tYR 9 P TOTAL COST FOR2018 TESTING: $ 2,500 AERATION: $10,185 ELECTRIC INSiALLTION: $10,000 2018 ELECTRICAL COST: $ 2,100 , 5 ye-zi 2 TOTAL: $24,785 J 10 16 11A3 Manza, Diane Subject: FW: NH CDD-Transfer of land From:Greg Urbancic[mailto:gurbancic(Dcyklawfirm.com] Sent: Monday, February 12, 2018 2:36 PM To: Faircloth,Justin<Justin.Faircloth inframark.com> Subject:RE: NH CDD-Transfer of land Justin- My general outline is below. Let me know if you want to discuss. + Descriptions: Make sure we have accurate legal descriptions for each property. +Title:We will need to make sure there is clear title for the property to be received by the District. My firm can obtain a title commitment and see if there are any title requirements. In that way,we can make sure we have necessary requirements fulfilled for the conveyance. I imagine the HOA will want to do the same thing and we probably should do them both at the same time. +Survey: Do we need a survey of the property the District is to receive? Or,does one exist in some form? We need to make sure we have legal access to the property. +Costs: Who is paying the costs of the conveyances? (Title, recording,documentary stamp tax(see below)) +Value Confirmation:The District must receive equal or greater value for the property being conveyed. There are various ways we can determine that to make sure that is the case. +Value of Each Property/Taxes:We will have to value the swap properties in some way as we will need to pay documentary stamp tax on each leg of the swap. This is a requirement that will need to be paid at"closing".We will prepare a consolidated closing statement with applicable costs and this will be included. + HOA Approvals: Does the HOA need any approvals to convey the property to the CDD? + Permits:Are there any permits that need to be conveyed to the District for the new property? +Other:Any other considerations with respect to the new property? Gregory L. Urbancic Attorney at Law Coleman. YOvanovich & Koester P.A. The Northern Trust Building 4001 7amiami Trail North, Suite 300 CYK Naples. Florida 31103 P:239.435.3535 I F: 239.435.1218 uurbancic@cvklawfirm.com rt ; "`✓` A N YOVN 0 " S T F R Visit cvklawfirm.com to learn more about us. Both Gregory L. Urbancic and Coleman,Yovanovich&Koester, P.A.intend that this message be used exclusively by the addressee(s). This message may contain information that is privileged,confidential and exempt from disclosure under applicable law. Unauthorized disclosure or use of this information is strictly prohibited. li you have received this communication in error,please permanently dispose of the original message and notify Gregory L.Urbancic immediately at uurbancic@cvklawfirm.com or(239)435-3535. Thank you. 1 1611A3 From: Faircloth,Justin [mailto:Justin.Fairclotheinframark.com] Sent:Friday, February 9, 2018 9:48 PM To:Greg Urbancic<gurbancic a cyklawfirrr.corn> Subject: NH CDD-Transfer of land Greg, Would you please outline the process that would take place if Naples Heritage is allowed to move forward and builds a new tennis facility on the parcel currently owned by the CDD?They are already going through the steps with the Army Corps and related agencies to determine if they will be able to develop this site. Specifically, I am looking for how we transfer the land and an estimate for the approximate time it would take to complete this transfer. Thank you, Justin Justin Faircloth I District Manager IYFN F`RRA vM?A SERVICES 5911 Country Lakes Drive I Fort Myers, FL 33905 (0)239245.7118 ext. 306 (M)239.785.06751 www.inframarkims.com SUPERVISORS,PLEASE DO NOT REPLY TO ALL AS THIS COULD BE A VIOLATION OF THE FLORIDA SUNSHINE PROVISIONS. CONFIDENTIALITY NOTICE:The information in this email is intended for the sole use of the recipient(s)and may be confidential and subject to protection under the law.If you are not the intended recipient,you are hereby notified that any distribution or copying of this email is strictly prohibited.If you have received this message in error,please contact the sender immediately and delete your copy from your computer. 2 1611A3 CELEBRATING 11, Aquatic Vertex A - SystemsWater Features YEARS IN BUSINESS January 18,2018 Mr.Justin Faircloth Naples Heritage CDD do Inframark Management Services 5911 Country Lakes Drive Fort Myers,Florida 33905 VIA EMAIL:Justin.fairclotItt tinfranrark.com Dear Mr.Faircloth: As requested,please find enclosed a Lab Services Muck&Standard Lake Assessment Agreements for Naples Heritage CDD. Please sign the contracts and return to us as soon as possible,so we may schedule your programs. If you have any further questions,concerns,or if there is any way I can be of assistance,do not hesitate to call. We look forward to serving Naples Heritage CDD! Sincerely, 64.:.....7to:. 06,,,,,,t+ Christina Kennedy Sales Manager/Biologist CK/cs Enclosure 2100 NW 33rd Street • Pompano Beach, FL 33069 • 1-500-432-4302 • www.aquaticsystems.com Ft.Myers•Ft.Pierce=Jacksonville•Miami.Pompano Beach Sanford=Sarasota.St,Petersburg•Sur City a Wesley Chapel•Winter Garden 1 6 I 1 A 3 Aquatic Systems, Inc. Lake&Wetland Management Services Everything a Lake Should Be 2100 NW 331"Street,Pompano Beach,FL 33069 Telephone: 1-800-432-4302 www.aquaticsystems.com This Agreement made the date set forth below, by and between Aquatic Systems, Inc., a Florida Corporation, hereinafter called "ASI",and Mr.Justin Faircloth Lab Services&Muck Assessment Agreement Naples Heritage CDD #00206750 do Inframark Management Services 5911 Country Lakes Drive Fort Myers,Florida 33905 (239)245-7118 Ext.306 justin.faircloth@inframark.com Start Date: Date of proposal:January 18,2018 CMK-R We are pleased to quote special pricing as follows: Site(s): Lakes#1 &#2(8.19 Acres) Equipment: Boat,Truck,Trailer,Coring Equipment,Ekman Grab and ASI Sampling Kit Quantity Lab Services: 4 Sediment Organic Content 2 Muck Assessment Package: DO Profile,Temp Profile,(2)pH,Secchi Disc Dcpth,(2)Total Phosphorus,(2) Total Nitrogen,(2)Nitrogen Ammonia,(2)Coring,(2)%SOM,(1)Mapping. 2 Additional Core Samples at each site Total Balance Due Upon Receipt $2,847.00 Terms& Conditions of Lab Services&Muck Assessment Agreement I. If CUSTOMER requires ASI to enroll in any special third-party compliance programs invoicing or payment plans that charge ASI, those charges will be invoiced back to CUSTOMER. 2. CUSTOMER agrees that the services to be provided are for the benefit of CUSTOMER regardless of whether the CUSTOMER has direct legal ownership of the water areas specified.In the event that CUSTOMER does not directly own the areas where services are to be provided,CUSTOMER warrants and represents that he has control of these areas to the extent that he may authorize the specified services and agrees to defend, indemnify and hold ASI harmless for the consequences of such services not arising out of ASI sole negligence. 3. Neither party shall be responsible in damages, penalties or otherwise for any failure or delay in the performance of any of its obligations hereunder caused by strikes,riots,war,acts of God,accidents,governmental order and regulations,curtailment or failure to obtain sufficient material or other cause(whether or not of the same class or kind as those set forth above) beyond its reasonable control and which,by the exercise of due diligence,it is unable to overcome. Should Aquatic System's,Inc.be prohibited,restricted or otherwise prevented from rendering specified services by any of the conditions,Aquatic Systems,Inc.shall notify CUSTOMER of said condition and of the excess direct costs arising therefrom. CUSTOMER shall have thirty(30)days atter receipt of said notice to terminate this Agreement by so notifying Aquatic Systems,Inc.in writing. 4. ASI,at its expense,shall maintain the following insurance coverage: Workman's Compensation(statutory limits),General Liability, Property Damage,Products and Completed Operations Liability,and Automobile Liability. Page 1 of 2 16 11A3 5. ASI,agrees to hold CUSTOMER harmless from any loss,damage or claims arising out of the sole negligence of Aquatic Systems.Inc.; however,ASI,shall in no event be liable to CUSTOMER,or others,for indirect,special or consequential damages resulting from any cause whatsoever. 6. Collection terms are net 30 days from invoice date. In consideration of ASi'S providing services and/or products,the CUSTOMER agrees to pay its invoice/statement within 30 days of the invoice/statement date. All amounts remaining due and owing 30 days after billing by SELLER shall bear interest al the rate of 1.5% per month until paid in full. The CUSTOMER shall pay all costs of collection, including liens and reasonable attorney's fees. ASI may cancel this Agreement,if CUSTOMER is delinquent more than sixty(60)days on their account. Checks should be payable to Aquatic Systems,Inc. 7. It is the CUSTOMER'S responsibility to inform ASI of any and all work areas that are required mitigation sites in which desirable plants have been or are to be installed.CUSTOMER agrees to provide ASI with copies of mitigation permits,site plans,plant species, etc.relating to contracted work areas.ASI assumes no responsibility for damage to desirable plants where CUSTOMER has failed to disclose such information to ASI. 8. Cyanobacteria identification and toxin testing are not included in this agreement. Cyanobacteria are common throughout Florida waterways and our algae management program cannot guarantee the absence,elimination or control of cyanobacteria and toxins.ASI shall in no event be liable to CUSTOMER,or others, for indirect,special or consequential damages resulting from the presence of cyanobacteria or cyanobacteria toxins in their waterbodics. 9. Water use restrictions after treatment are not often required. When restrictions arc required, ASI will post signs and notify CUSTOMER. It is the CUSTOMERS responsibility to maintain the posted signs throughout the required period.ASI does not assume any liability for failure by any party to be notified of,or to observe,the above regulations. 10. Carp Containment Barrier(s): ASI is not responsible under any circumstances for flooding or water damage from fouled water level control structures resulting from AS!installing Carp Containment Barriers on the structures. 11. This Agreement constitutes the entire Agreement of the parties hereto and no oral or written alterations or modifications of the terms contained herein shall be valid unless made in writing and accepted by an authorized representative of both ASI and the CUSTOMER. 12. in the event legal action is instituted to enforce this Agreement or any portion hereof,the prevailing party shall be entitled to an award of reasonable attorney's fees,in addition to court and other costs,including,but without limitation,fees and costs in conjunction with any proceeding before any appellate tribunal. 13. The sole and exclusive jurisdiction and venue for the determination of any disputes arising hereunder between the parties hereto shall be the l7th Judicial Circuit in and for Broward County,Florida and the undersigned agrees that said court shall have jurisdiction over the undersigned for determination of any disputes between the parties to this Agreement. Please provide the legal name and address of the owner of the property where the contracted work will be completed. Sign and print your name. The information below will be used to file a Notice to Owner(NTO)of the property. This formal notice is a standard procedure and explains that the owner is responsible for payment of the contracted services. if the Aquatic Systems, Inc. Invoice is not paid within 60 days from the completion of the work a lien may be filed against the owner of the property. Property Owner(s): Owner Address: Owner Phone/1: Aquatic Systems,inc.Signature Date Authorized Customer's Signature Title Print Name Date Print Company Name a.; r 1.I Page 2 of 2 M Q i c m cot R .0-0' /� ) . . � I F .r '� / .. ' / (...) . . ., ` ,,,,,z7 tat. 1 a. ... � E cu -1 --: 00 of CN CO `_I I _ 11: V . 4 •p...-vg. CO. 11, S'_- ill C - CD ti • N {q W co 16 I1A3 Aquatic Systems, Inc. Lake&Wetland Management Services Everything a Lake Should Be 2100 NW 33r Street,Pompano Beach,FL 33069 Telephone: 1-800-432-4302 www.aquaticsystems.com This Agreement made the date set forth below, by and between Aquatic Systems, Inc., a Florida Corporation, hereinafter called "ASI",and Mr.Justin Faircloth Lab Services&Standard Lake Assessment Agreement Naples Heritage CDD #00206750 c/o Inframark Management Services 5911 Country Lakes Drive Fort Myers,Florida 33905 (239)245-7118 Ext.306 justimfairc lotli@inframark.com Start Date: Date of proposal:January 18,2018 CMK-R We are pleased to quote special pricing as follows: Site(s): Lakes#4&#17(14.08 Acres) Equipment: Boat,Truck,Trailer,Ekman Grab and ASI Sampling Kit Quantity Lab Services: 8 Sediment Organic Content 2 Standard Lake Assessment: DO Profile,Temp Profile,Secchi Disc Depth,(2)Total Phosphorus,(2)Total Nitrogen, (2)Nitrogen Ammonia. Total Balance Due Upon Receipt $1,672.00 Terms& Conditions of Lab Services&Standard Lake Assessment Agreement 1. If CUSTOMER requires ASI to enroll in any special third-party compliance programs invoicing or payment plans that charge ASI, those charges will be invoiced back to CUSTOMER. 2. CUSTOMER agrees that the services to be provided are for the benefit of CUSTOMER regardless of whether the CUSTOMER has direct legal ownership of the water areas specified.In the event that CUSTOMER docs not directly own the areas where services arc to be provided,CUSTOMER warrants and represents that he has control of these areas to the extent that he may authorize the specified services and agrees to defend, indemnify and hold AST harmless for the consequences of such services not arising out of AST sole negligence. 3. Neither party shall be responsible in damages, penalties or otherwise for any failure or delay in the performance of any of in obligations hereunder caused by strikes,riots,war,acts of God,accidents,governmental order and regulations,curtailment or failure to obtain sufficient material or other cause (whether or not of the same class or kind as those set forth above) beyond its reasonable control and which,by the exercise of due diligence,it is unable to overcome. Should Aquatic System's,Inc.be prohibited,restricted or otherwise prevented from rendering specified services by any of the conditions,Aquatic Systems,Inc.shall notify CUSTOMER of said condition and of the excess direct costs arising therefrom. CUSTOMER shall have thirty(30)days after receipt of said notice to terminate this Agreement by so notifying Aquatic Systems,Inc.in writing. 4. ASI, at its expense, shall maintain the following insurance coverage:Workman's Compensation(statutory limits),General Liability, Property Damage,Products and Completed Operations Liability,and Automobile Liability. k .Si.Tom: Page 1 of 2 1611A3 5. ASI,agrees to hold CUSTOMER harmless from any loss,damage or claims arising out of the sole negligence of Aquatic Systems.inc.; however,ASI,shall in no event be liable to CUSTOMER,or others,for indirect,special or consequential damages resulting from any cause whatsoever. 6. Collection terms are net 30 days from invoice date. in consideration of ASI'S providing services and/or products,the CUSTOMER agrees to pay its invoice/statement within 30 days of the invoice/statement date. All amounts remaining due and owing 30 days after billing by SELLER shall bear interest at the rate of 1.5% per month until paid in full. The CUSTOMER shall pay all costs of collection,including liens and reasonable attorney's fees. ASI may cancel this Agreement,if CUSTOMER is delinquent more than sixty(60)days on their account. Checks should be payable to Aquatic Systems,Inc. 7. It is the CUSTOMER'S responsibility to inform ASi of any and all work areas that are required mitigation sites in which desirable plants have been or are to be installed.CUSTOMER agrees to provide ASI with copies of mitigation permits,site plans,plant species, etc.relating to contracted work areas.ASI assumes no responsibility for damage to desirable plants where CUSTOMER has failed to disclose such information to ASI. 8. Cyanobacteria identification and toxin testing are not included in this agreement. Cyanobacteria are common throughout Florida waterways and our algae management program cannot guarantee the absence,elimination or control of cyanobacteria and toxins. ASI shall in no event be liable to CUSTOMER,or others, for indirect,special or consequential damages resulting front the presence of cyanobacteria or cyanobacteria toxins in their waterbodies. 9. Water use restrictions after treatment are not often required. When restrictions are required, ASL will post signs and notify CUSTOMER. It is the CUSTOMER'S responsibility to maintain the posted signs throughout the required period.ASI does not assume any liability for failure by any party to be notified of,or to observe,the above regulations. 10. Carp Containment Barrier(s): ASI is rt responsible under any circumstances for flooding or water damage from fouled water level control structures resulting from ASI installing Carp Containment Barriers on the structures. 11. This Agreement constitutes the entire Agreement of the parties hereto and no oral or written alterations or modifications of the terms contained herein shall be valid unless made in writing and accepted by an authorized representative of both ASI and the CUSTOMER. 12. in the event legal action is instituted to enforce this Agreement or any portion hereof,the prevailing party shall be entitled to an award of reasonable attorney's fees,in addition to court and other costs,including,but without limitation,fees and costs in conjunction with any proceeding before any appellate tribunal. 13. The sole and exclusive jurisdiction and venue for the determination of any disputes arising hereunder between the parties hereto shall be the I 7th Judicial Circuit in and for Broward County,Florida and the undersigned agrees that said court shall have jurisdiction over the undersigned for determination of any disputes between the parties to this Agreement. Please provide the legal name and address of the owner of the property where the contracted work will be completed. Sign and print your name. The information below will be used to file a Notice to Owner(NTO)of the property. This formal notice Is a standard procedure and explains that the owner is responsible for payment of the contracted services. If the Aquatic Systems, Inc. invoice is not paid within 60 days from the completion of the work a lien may be filed against the owner of the property. Property Owner(s): Owner Address: Owner Phone#: Aquatic Systems,inc.Signature Date Authorized Customer's Signature Title Print Name Date Print Company Name AL Page 2 of 2 iyi',4 f,11-"----‘ re\ . C c.) \ t., • 4114 C mono CO ., \ --""'",....... 7\ **0 . ....1 ,- -, \ .- . . ,... •' )41, N,... z-zp, as , ,..4 ..4e ..411 p ,...4— ...1 i . 'jt- 0 \ a ** . \s ‘ \ ° , • , -„..... gi., • , , - ‘,- ..‘ \\\‘'N_ • * 0 N 6' i ....., , . it . a) I i ,... 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KQ u- N CI 0 ' Q Sc,. r0 d °' _ ° W J E 4 0 1 6 1 1 A 3 RESOLUTION 2018-1 A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT APPROVING THE BUDGET FOR FISCAL YEAR 2019 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW WHEREAS,the District Manager has heretofore prepared and submitted to the Board a proposed operating and/or debt service budget for Fiscal Year 2019;a copy of which is attached hereto,and WHEREAS,the Board of Supervisors has considered said proposed budget and desires to set the required public hearing thereon; NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT; 1. The budget proposed by the District Manager for Fiscal Year 2019 is hereby approved as the basis for conducting a public hearing to adopt said budget. 2. A public hearing on said approved budget is hereby declared and set for the following date, hour and place: Date: May 1,2018 Hour: 9:00 a.m. Place: Naples Heritage Golf&Country Club Clubhouse 8150 Heritage Club Way Naples, Florida Notice of this public hearing shall be published in the manner prescribed in Florida Law. Adopted this 27th day of Februa ',2018. Peteit J. Lofnbardi Chairm. I10;f4,-‘,1, J. m Faircloth 1.ecretary M a .D 404 Ids u 4.a a-+ w M CD c v' x N CO •. � IL N N `" Q` 4 m p � � a- ro z r N �_ N �, m E d „ ca o 0 i a , Ws2 1..Ca CL (f3 *P" o - n. u � � lia N o NOM 7. ZE Q v M 0 .D ,.4 co N 0? r M •• • •N a In c m • •G d O Cl d 16 c E To W Y tv ; 7W o vy' o N d a �c4 a m W Z Z '4'co AN0 v,2 i 10 � C7 .1-.1 Cu N 0 C tO N Q o, ro yo W J E Zo M Q 0.4 •D U .t./2 O 1l 141 C D W .r u. E. t1. 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O Nu O ul ca -at m m d'GsNO y N 4 11 1611A3 Naples Heritage Community Development District 5911 Country Lakes Road Phone:(239)245-7118 Ft.Myers,Florida 33905 Fax:(239)245-7120 March 15,2018 NOTICE Dear Property Owner, RE: Parcel ID# This Notice is provided pursuant to Section 197.3632, Florida Statutes,and is intended to provide you with information about the Naples Heritage 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 Naples Heritage Community Development District provides certain types of infrastructure and services for the lands within the District including your property. Upcoming Public Hearing The District will hold public hearings on Tuesday, May 1,2018,at 9:00 a.m.at the Naples Heritage Golf and Country Club Clubhouse, 8150 Heritage Club Way, Naples,Florida. The purpose of the public hearings will be to consider the adoption of the District's budget 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 is to fund the District's general administrative and maintenance budget("Operation and Maintenance Assessment"). The District operates and maintains various facilities in the Naples Heritage community including the community's roads,conservation areas,various lakes,guardhouse and entry. This Operation and Maintenance 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$99,875.00.This proposed increase equates to a not-to-exceed per unit increase in the Operation and Maintenance Assessment of$25.00 over last year's per unit Operation and Maintenance Assessment of$100.00.The increase has become necessary to fund the needs of the District including an expansion of the lake maintenance program and installation of additional aeration equipment as approved by the Board of Supervisors. 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 or condominium units 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 one (1) residential unit(s) and, therefore, the proposed Operation and Maintenance Assessment on your property will not exceed$125.00 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 the public hearings and express any objections, suggestions or comments you may have. You may also file written objections within twenty(20)days of the date of this Notice at the office of the District Manager,5911 Country Lakes Drive,Ft.Myers,Florida 33905,Attention:Justin Faircloth. 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, Justin Faircloth District Manager 1611A3 NAPLES HERITAGE Community Development District Financial Report January 31,2018 Prepared by 6INFRAMARK i9t AS'(RLJ Test a1A' ctt4 t SC ku�S'€'. 1 6 I 1 A 3 NAPLES HERITAGE Community Development District Table of Contents FINANCIAL STATEMENTS Balance Sheet Page 1 Statement of Revenues,Expenditures and Changes in Fund Balances General Fund Page 2 SUPPORTING SCHEDULES Non-Ad Valorem Special Assessments Page 3 Cash and Investment Balances Page 4 Check Register Page 5 1 6 1 1 A 3 NAPLES HERITAGE Community Development District Financial Statements (Unaudited) January 39, 2018 1611A3 NAPLES HERITAGE Community Development District General Fund Balance Sheet January 31, 2018 ACCOUNT DESCRIPTION TOTAL ASSETS Cash-Checking Account $ 73,737 Investments: Money Market Account 26,893 Deposits 200 TOTAL ASSETS $ 100,830 LIABILITIES Current Liabilities Accounts Payable $ 1,988 Accrued Expenses 130 TOTAL LIABILITIES 2,118 FUND BALANCES Nonspendable: Deposits 200 Assigned to: Operating Reserves 19,200 Unassigned: 79,312 TOTAL FUND BALANCES $ 98,712 TOTAL LIABILITIES&FUND BALANCES $ 100,830 Report Date:2/6/2018 Page 1 16 11A3 NAPLES HERITAGE Community Development District General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending January 31,2018 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE(S) ASA%OF JAN-18 JAN-18 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL REVENUES Interest-Investments $ 100 $ 33 $ 240 $ 207 240.00% $ 8 $ 92 SpecialAssmnts-Tax Collector 79,899 71,399 70,575 (824) 88.33% 3,700 3,125 Special Assmnts-Discounts (3,196) (2,899) (2,776) 123 86.86% (215) (95) TOTAL REVENUES 76,803 68,533 68,039 (494) 88.59% 3,493 3,122 EXPENDITURES Administration P/R-Board of Supervisors 5,000 2,000 2,000 - 40.00% 1,000 1,000 FICA Taxes 383 153 153 - 39.95% 77 77 ProfServ-Engineering 1,000 1,000 2,742 (1,742) 274.20% - - ProfServ-Field Management 773 - - - 0.00% - - ProfSery-Legal Services 2,000 65 65 - 3.25% - - ProfServ-MgmtConsultingSery 21,309 7,103 7,103 - 33.33% 1,776 1,776 ProfServ-Property Appraiser 1,198 1,198 1,199 (1) 100.08% - - ProfServ-Web Site Maintenance 618 206 206 - 33.33% 52 52 Auditing Services 3,000 - - - 0.00% - - Postage and Freight 1,500 500 187 313 12.47% 125 87 Insurance-General Liability 8,911 8,911 8,101 810 90.91% - - Printing and Binding 650 217 167 50 25.89% 54 77 Legal Advertising 2,500 295 295 - 11.80% - - Misc-Bank Charges 620 207 177 30 28.55% 52 58 Misc-Assessmnt Collection Cost 1,598 1,394 1,356 38 84.86% 80 61 Misc-Contingency 376 - - - 0.00% - - Misc-Web Hosting 500 167 167 - 33.40% 42 42 Office Expense 410 137 99 38 24.15% 34 33 Annual District Filing Fee 175 175 175 - 100.00% - - Total Administration 52,521 23,728 24,192 (464) 46.06% 3,292 3,263 Field Contracts-Aerator Maintenance 682 - - - 0.00% - - Electricity-Aerator 900 300 (277) 64.11% 75 130 R&M-Fence 500 - - - 0.00% - - Misc-Contingency 12,000 - - - 0.00% - - Total Field 14,082 300 577 (277) 4.10% 75 130 Reserves Reserve-Fountain 200 - - - 0.00% - - Reserve-Roads and Lakes 10,000 - - - 0.00% - - Tolal Reserves 10,200 - - - 0.00% - - TOTAL EXPENDITURES&RESERVES 76,803 24,028 24,769 (741) 32.25% 3,367 3,393 Excess(deficiency)of revenues Over(under)expenditures - 44,505 43,270 (1,235) 0.00% 126 (271) Net change in fund balance $ - $ 44,505 $ 43,270 $ (1,235) 0.00% $ 126 $ (271) FUND BALANCE,BEGINNING(OCT 1,2017) 55,442 55,442 55,442 FUND BALANCE,ENDING $ 55,442 $ 99,947 $ 98,712 Report Date:2/6/2018 Page 2 1611A3 NAPLES HERITAGE Community Development District Supporting Schedules January 31, 2018 1611A3 NAPLES HERITAGE Community Development District Non-Ad Valorem Special Assessments-Collier County Tax Collector Monthly Collection Distributions For the Fiscal Year Ending September 30,2018 Discount/ Gross Date Net Amount (Penalties) Collection Amount Received Received Amount Costs Received Assessments Levied $ 79,900 Allocation% 100% 11/08/17 $ 487 $ 28 $ 10 $ 525 11/15/17 14,582 620 298 15,500 11/30/17 33,304 1,416 680 35,400 12/15/17 15,099 618 308 16,025 01/16/18 2,970 95 61 3,125 TOTAL $ 66,442 $ 2,777 $ 1,357 $ 70,575 % COLLECTED 88.3% Report Date:2/6/2018 Page 3 1 6 I 1 A 3 NAPLES HERITAGE Community Development District Cash and Investment Balances January 31,2018 ACCOUNT NAME BANK NAME YIELD MATURITY BALANCE GENERAL FUND Checking Account-Operating SunTrust 0.07% N/A $ 73,737 Money Market Account BankUnited 0.77% N/A 26,893 Total $ 100,630 Report Date:2/6/2018 Page 4 NI 4C •..4 NO _ . — po N W N p O .7 O N O O O n O N W O O O O O c IL) n O o N O n N O W N v- M W n n n n n W eq .614 mmg to n MNMM ^�E (AE9s49 IAN- fHH9s v1 0 e Q Nn 69 40 49 49 4.9W M eiN N Y 0 it L V u 0 S. d 3 000000000000000000 x U WNMMWMWWWNWWWWWWWW I 4.2 N If) N In Kp) N Uym)) 4M')) N N N pU It)) N N N VM) LU) _, N45001- 0 0 0 0 0 0 0 000000_ N 0 0 0 0 (.1 CCCC�CC��117777 0 C (c�� c� a e� a aa a O{) QM QM0 N 2 I g 0 I o In 0 0 N S E I(1 IMO g Z 2 LL 1- a a 8 z 8 co 0 0, Cco co E o7 j C W yNy O U to E 2Z C5 2z 0 ®C p� N 2e 0) ° Q C O! m g Q ELLm 2 c d < m ofv c gu- QQ E no y J f .E -0 8 x C '0 $ x C ) o W m 0 J m m Q 0 , m y ' m N W W 3 a) V 0 d 0) g t)L a) 0).e1 Ci 2 2 1 k O a w a a a° a o a 0- w w 0 2Et 6 5 Qk 00 W O nnnN. 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W W W W W o W W W W W W W W o 0 0 0 c0 o W W W o M M M M M M M M M M M M M M M M O O M M M M M NI ' L Qj 000000000000000000 0 0 0 o 0 0 0 0 0 0 0 0 0 0 0 0 0 o 0 0 0 0 G) W 3 0OC o 0 0 d E w 0 QC O Z 000000000000000000 0 0 0 0 0 O. O 2 W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Z U n. u' cc Page 5 16I1A ; Qualifying to Run for Office 2018 Qualifying Dates Noon,June 18,2018—Noon,June 22,2018 What happens when you go to the Supervisor of Elections office to qualify? You will file a Candidate Oath, a financial disclosure Form 1 and pay the $25 qualifying fee or file a certification for 25 signatures. Qualifying Fees $25.00 (Unless qualifying by petition) Qualifying by Petition In order to qualify by petition and thereby have the qualifying fee waived, a person needs to gather the signatures of 25 qualified voters residing within the District. For more information on how to file by petition contact your County's Supervisor of Elections. The deadline to submit petitions to the Supervisor of Elections is Noon, May 21, 2018. (Candidates must still qualify during the candidate qualifying period.) Please note that petitions may be submitted prior to the deadline. There is a fee of 10 cents per signature or the actual cost of checking such signatures,whichever is less,to be paid to the supervisor of elections for the cost of verifying the signature. The fees must be paid in advance of verifying the petitions. If you want to campaign, you are permitted to do so as long as you do not expend any funds. If you are going to expend money for signage, business cards, etc., even if it is your own money, you must open a campaign account and will need to file the required forms. You will also need to appoint a campaign treasurer and designate a campaign depository. If campaigning,signatures may not be obtained until the candidate has filed his or her appointment of campaign treasurer and designation of campaign depository. Qualifying Officers The Qualifying Officer for Special District Offices is the Supervisor of Elections. * Please contact your local Supervisor of Elections office for more specific information on qualifying. 1611A3 RESOLUTION 2018-2 A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT CONFIRMING THE DISTRICT'S USE OF THE COLLIER COUNTY SUPERVISOR OF ELECTIONS TO CONTINUE CONDUCTING THE DISTRICT'S ELECTION OF SUPERVISORS IN CONJUNCTION WITH THE GENERAL ELECTION WHEREAS, the Naples Heritage Community Development District (hereinafter the "District")is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes,being situated entirely within Collier County,Florida; and WHEREAS, the Board of Supervisors of Naples Heritage Community Development District (hereinafter the "Board") seeks to implement section 190.006(3)(a)(2)(c), Florida Statutes and to instruct the Collier County Supervisor of Elections (the "Supervisor") to conduct the District's General Elections. WHEREAS, the Supervisor has requested the District adopt a resolution confirming the District's use of the Supervisor for the purpose of conducting the District's future supervisor elections in conjunction with the General Election;and WHEREAS, the District desires to continue to use the Supervisor for the purpose of conducting the District's supervisor elections in conjunction with the General Election. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF TIIE NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT: Section 1. The Board is currently made up of the following individuals: Peter J. Lombardi, Peter V. Ramundo, Richard Leonhard, Gerald G. James and Kenneth R. Gaynor. Section 2. The term of office for each member of the Board is as follows: Supervisor Leonhard Seat 1 expires 11/2020 Supervisor Lombardi Seat 2 expires 11/2020 Supervisor Ramundo Seat 3 expires 11/2018 Supervisor James Seat 4 expires 11/2018 Supervisor Gaynor Seat 5 expires 11/2018 Section 3. Seat 3 currently held by Mr. Peter Ramundo, Seat 4 currently held by Mr. Gerald James and Seat 5 currently held by Mr. Kenneth Gaynor are scheduled for the General Election in November 2018. Section 4. Pursuant to section 190.006(8), Florida Statutes, members of the Board shall be entitled to receive for his or her services an amount not to exceed $200 per meeting of the 1 6 I 1 A 3 Board, not to exceed$4,800 per year per member. Section 5. The term of office for the individuals to be elected to the Board in the November 2018 General Election is four years. Section 6. The new Board members shall assume office on the second Tuesday following their election. Section 7. The District hereby instructs the Supervisor to continue conducting the District's elections in conjunction with the General Election. The District understands that it will be responsible to pay for its proportionate share of the General Election cost and agrees to pay same within a reasonable time after receipt of an invoice from the Supervisor. PASSED AND ADOPTED THIS 27th DAY OF FEBRUARY,2018. ATTEST: NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT /7; 2„ ,Juloth Peter J.Lombardi -4Se Chairman 1 6 1 1 A 3 MINUTES OF MEETING NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Naples Heritage Community Development District was held on Tuesday, February 27, 2018 at 9:00 a.m. at the Naples Heritage Golf and Country Clubhouse, 8150 Club Way,Naples,Florida. Present and constituting a quorum were: Peter J. Lombardi Chairman Peter Ramundo Vice Chairman Kenneth R.Gaynor Assistant Secretary Gerald James Assistant Secretary Richard Leonhard Assistant Secretary Also present were: Justin Faircloth District Manager Chad Montgomery NH Golf&Country Club Chris Byrne Vertex Water Features Residents The following is a summary of the discussions and actions taken at the February 27, 2018 Board of Supervisors meeting. FIRST ORDER OF BUSINESS Roll Call The meeting was called to order and all Supervisors were present. SECOND ORDER OF BUSINESS Public Comment on Agenda Items • It was requested the order of New Business be amended: A. Lake Improvement Project B. Conservation Maintenance Plan C. Distribution of the FY 2019 Budget On MOTION by Mr. Gaynor seconded by Mr. James with all in favor the agenda was approved as amended. 16I1A3 February 27, 2018 Naples Heritage CDD THIRD ORDER OF BUSINESS Approval of the Minutes of the January 2,2018 Meeting Mr. Lombardi stated each Board member received a copy of the minutes of the January 2,2018 meeting and requested any corrections, additions or deletions. On MOTION by Mr. Leonhard seconded by Mr. Ramundo with all in favor the minutes of the January 2, 2018 meeting were approved. FOURTH ORDER OF BUSINESS Old Business A. Master Association Club Expansion Update • The Board was updated on the Club Expansion Project. The Master Association is waiting for a response from the Army Corps of Engineers. • An email from District Counsel on the transfer of land was reviewed for informational purposes in the event the club project is approved. FIFTH ORDER OF BUSINESS New Business A. Lake Improvement Project • Mr. Gaynor reviewed the distributed handout on proposed plans for further lake testing and installation of aeration in additional lakes. Mr. Gaynor MOVED to test either Lake 11 or 12 to determine the effect of the aeration system on lake water quality; and based on favorable test results to install aeration systems on Lakes 1, 2, & 9 in Fiscal Year 2018 with a not to exceed budget of $30,000 and Mr. James seconded the motion. • The prior motion was discussed. • There was Board consensus to proceed with Aquatic Systems-Vertex Water Features, as the vendor for the water testing and installation of the aeration systems. • Budget line items will be depleted where applicable for this work and any necessary funding will come from unassigned cash. 2 1 6 I 1 A 3 February 27, 2018 Naples Heritage CDD On VOICE vote with all in favor the prior motion was approved as discussed. • Mr. Gaynor and Mr. Montgomery will work with Vertex to determine which lake to test in April; and provide results at the May meeting. B. Conservation Maintenance Plan • Staff reported there is no existing maintenance plan for the conservation areas. • There was Board consensus for staff to reach out to SFWMD to gain approval to possibly remove debris created as a result of Hurricane Irma to minimize the fire danger. The record will reflect Mr. Montgomery left the meeting. C. Distribution of the Proposed Fiscal Year 2019 Budget and Consideration of Resolution 2018-1 Approving the Budget and Setting the Public Hearing • Discussion ensued with regard to the proposed fiscal year 2019 budget. • Staff recommended consideration of R&M additions for Fountains and Aeration along with Reserve allocations for the Fence and Aeration Systems in future budgets. • A$25 increase in assessments is included in the proposed budget. On MOTION by Mr. Ramundo seconded by Mr. Gaynor with all in favor Resolution 2018-1 approving the budget for fiscal year 2019 and setting a public hearing on May 1, 2018 at 9:00 a.m. in the Naples Heritage Golf& Country Clubhouse was adopted. • The Notice to Homeowners was reviewed. • It was requested the following verbiage be added to the letter: The increase has become necessary to fund the needs of the District including an expansion of the lake maintenance program and installation of additional aeration equipment as approved by the Board of Supervisors. 1 6 I 1 A 3 February 27, 2018 Naples Heritage CDD SIXTH ORDER OF BUSINESS Manager's Report A. Acceptance of Financial Statements • The financial statements for the period ending January 31,2018 were reviewed. Mr. James MOVED to approve the January 31, 2018 financials and Mr. Gaynor seconded the motion. • The financials were discussed. On VOICE vote with all in favor the prior motion was approved. B. Discussion of General Election i. Qualifying Information • General Election qualifying information was reviewed. ii. Consideration of Resolution 2018-2 Confirming the District's Use of the Collier County Supervisor of Elections to Continue Conducting the District's Election of Supervisors in Conjunction with the General Election On MOTION by Mr. James seconded by Mr. Leonhard with all in favor Resolution 2018-2 confirming the District's use of the Collier County Supervisor of Elections to continue conducting the District's election of Supervisors in conjunction with the General Election was adopted. C. Follow Up Items • Staff provided an update on the status of the application with FEMA. SEVENTH ORDER OF BUSINESS Attorney's Report There not being any,the next item followed. EIGHTH ORDER OF BUSINESS Engineer's Report There not being any,the next item followed. 4 1 6 I 1 A 3 February 27, 2018 Naples Heritage CDD NINTH ORDER OF BUSINESS Supervisors'Requests There not being any,the next tern followed. TENTH ORDER OF BUSINESS Audience Comments • A resident inquired about the potential swap of land between the CDD and the Master HOA. • Residents commented on the condition of the lake banks and water levels. The record will reflect Mr. Lombardi left the meeting. ELEVENTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr.Ramundo seconded by Mr. Leonhard _with all in favor the meeting was adlourncd at 10:51 a.m. 1 AAA fstin F.ircloth Peter J. Lombardi Secretary Chairman 5 c rs - 6 -- •_� c other and other a Clerk of the Circuit Court persons having claims or ai demands against decedent's I By:/s/Patricia Murphy estate must file their claims Si 12 CADILLAC ALLANTE Red! Deputy Clerk of the Court with this court WITHIN 3 MONTHS AFTER THE DATE OF miles;iles cony$7499. (e 9) 89 4.79K Prepared by: THE FIRST PUBLICATION OF re 1 (239)289 4179 Gladstone Law Group,P.A. THIS NOTICE. .. 1515 South Federal Highway, ALL CLAIMS FiLED a• rx =, ,t Suite 100o- WITHIN THE TIME PERIODS SET - - Boca Raton.FL 33432 FORTH IN SECTION 733.702 OFdAi AA+ TOP DOLLAR PAID! for h, Classics Cars, Muscle Cars, z _ _" Di A Sports Cars. (239)221-3000 ABSOLUTELY ALL AUTOS- IMOKALEE FIRE CONTROL DISTRICT ESO Mx Wanted! Dead or Alive Top$ BOARD OF FIRE COMMISSIONERS FREE PICK UP! 239-265-6140 2018 REGULAR MEETING SCHEDULE Se CORVETTES WANTED adj Top dollar. Cash today. Call The Board of Fire Commissioners of the Immokalee bei 941-809-3660 or 941-923-3421 Fire Control District�holdMllRegular at 6:00 p.m.on prc STEARNS MOTORS January 18,2018 Sec MOST TRUSTED February 15,2018 pia All Vehicles BUYER Since a1nte. March 22,2018 Imp April 19,2018 Rod or Jimm ((233 9))7777 4--77 360 May 17,2018 Sec WE BUY CARS,TRUCKS,SUVS, June 21,2018 the Etc. Anything from $1.000 July 12,2018 ma, thru $100,000. Please call August 16,2018 the Sam (239)595-4021 September 20,2018 197, October 18,2018 Met November 15,2018 irate December 13,2018 by l= A,r= 44,r,a ry,,its '' Regular Meeting Locations: Sect IFCD Neadauarters(Fire Station 30) the I ,_. 502 New Market Rd.E. the i Immokalee,Florida 34142 adop January,April,July and October Meeting location: Secti owne Ave Maria Master Association Office the 8 s 1111111 5076 Annunciation Circle,Suite 103 the k Ave Maria,Florida 34142 asses Meetings are normally held on the third Thursday of each Secth t, month,however may be rescheduled from time to time.A (once current schedule of meetings Is available on the District's and b website at www.immfire.com Distrit Meetings are open to the public and will be conducted in i . , ,� accordance with the provisions of Florida law. Copies of the Sectio Agenda for any of the meetings will be available six(6)days Notice of Public Auction prior to the date of the particular meeting and may be obtained PASSE j for monies due on storage by contacting the District Manager at(239)657-2111.Meetings units.Auction will be Mid on may be continued as found necessary to a time and piace VILLAI January 16, 2018 at or after specified on the record. 8:30am at the U-Haul Center if any person decides to appeal any decision made with respect /S/Kat of Naples 2001 E Tamiami Trl to any matter considered at these meetings,such person will Secret Naples FL. Units are said to need a record of the proceedings and such person may need to contain cannon household ?inure that a ver rent record of the proceedings is made at Itis ExAlMf items. Property is being sold or her own expense and which record includes the testimony dated I under Florida Statue 83.806. and evidence on which the appeal is based. The names of whose units will In accordance with the provisions of the Americans with Exhibit be sold are as follows Disabilities Act,any person requiring special accommodations 2017 E2 Audin Augustin$TST 2i? or an interpreter to participate at any of these meetings should December 29,January 5,2018 contact the District Manager at(239)657-2111 at least six(6) VILLAG No.1869010 days prior to the date of the particular meeting. www.vi December 29,2017 No.1872451 Publish 0- Al s:IN 1; 111 3rv.: :: : : ,,,,,,, 0 l , t. ••' t,.- 1 6 1 1 A 5 LOCAL GOVERNMENTAL ENTITY AUDIT REPORT SUBMITTAL CHECKLIST Entity Name: Immokalee Water&Sewer District Contact Person Name and Title: Eva Deyo, Executive Director Contact Person Mailing Address: 1020 Sanitation Road, Immokalee, FL 34142-4238 Contact Person Phone Number: (239)658-3630 Contact Person E-mail Address: evadeyo@iw-sd.com Fiscal Year Audited: September 30, 2017 Date the auditor delivered the audit report to the entity: February 21,2018 Does the audit report include the following items required by Section 10.557(3), Rules of the Auditor General: Required for municipalities, special districts, the county as a whole, and county agencies** YES The financial statements described in Sections 10.556(3) and (4), Rules of the Auditor General,as applicable,together with related notes to financial statements? YES Required supplementary information (RSI)such as the management's discussion and analysis (not required for county agencies), or the budgetary comparison schedule (required as RSI if not presented as part of the financial statements)? YES The auditor's report on the financial statements? YES The auditor's report on compliance and internal control? YES The management letter defined in Section 10.554(1)(i), Rules of the Auditor General? YES The written statement of explanation or rebuttal, including corrective action to be taken, required by Section 10.558(1), Rules of the Auditor General? YES The auditor's report based on an examination conducted in accordance with AICPA Professional Standards, prepared in accordance with AT-C Section 315, promulgated by the American Institute of Certified Public Accountants, regarding the compliance requirements referenced in Section 10.556(10), Rules of the Auditor General? N/A For entities that had an impact fee adopted by ordinance on their behalf, an affidavit signed and sworn to by the Chief Financial Officer before an officer authorized to administer oaths (e.g., notary public) stating that the ordinance complied with the restrictions of Section 163.31801, Florida Statutes, as referenced by Section 10.557(3)(m), Rules of the Auditor General. ** Pursuant to Section 218.39(2), Florida Statutes, an audit of the board of county commissioners is not required. However, if the county report includes an audit of the board of county commissioners, it should include the items required by Section 10.557(3), Rules of the Auditor General. Auditor General Rules Effective September 30,2017 Page 1 of 3 16I1A5 Required for municipalities, special districts, and the county as a whole YES If applicable, the auditor's reports and related financial information required pursuant to Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance); or other applicable Federal law? N/A Any auditor's reports and related financial information required pursuant to the Florida Single Audit Act(see Section 10.557(3)(e), Rules of the Auditor General)? N/A For any fiscal year in which funds related to the Deepwater Horizon oil spill are received or expended, a schedule of receipts and expenditures of such funds required by Section 10.557(3)(n), Rules of the Auditor General? N/A For any fiscal year in which funds related to the Deepwater Horizon oil spill are received or expended, a report that includes an opinion (or disclaimer of opinion) as to whether the schedule of receipts and expenditures of such funds required by Section 10.557(3)(n), Rules of the Auditor General, is presented fairly in all material respects in relation to the financial statements taken as a whole. The report shall be prepared in accordance with AICPA Professional Standards, AU-C Section 725, promulgated by the American Institute of Certified Public Accountants. (see Section 10.557(3)(f)), Rules of the Auditor General? In addition to the above, have the following requirements been complied with: YES Are all of the above elements of the audit report included in a single document as required by Section 10.557(3), Rules of the Auditor General? YES Are one paper copy and one electronic copy of the audit report being submitted as required by Section 10.558(3), Rules of the Auditor General? YES Is the electronic copy named using all lower case letters as follows: [fiscal year] [name of entity].pdf? Counties should include the word"county"in the entity name; however, it is not necessary for municipalities to include "city of," "town of," etc. in the entity name. For example,the converted document for the 2016-17 fiscal year for Alachua County should be named 2017 alachua county.pdf while the converted document for the 2016-17 fiscal year for the City of Alachua should be named 2017 alachua.pdf. YES Was the audit report being submitted within 45 days after receipt of the audit report from the auditor, but no later than 9 months after the end of the fiscal year? NOTE: There is no provision in law authorizing an extension for filing the audit report. N/A If the audit report is for a county or municipality, and a dependent special district was audited as part of the county or municipality audit, did the notes to financial statements clearly indicate that the special district had been included as part of the county's or municipality's reporting entity? NOTE: Pursuant to Section 218.39(3), Florida Statutes, an independent special district may not be audited as part of a county or municipality audit. When a dependent special district is audited as part of the county or municipality audit, the county or municipality notes to financial statements should clearly disclose that the special district is a component unit included within the county's or municipality's reporting entity. Auditor General Rules Effective September 30,2017 Page 2 of 3 1611A5 This checklist should accompany the audit report. It is suggested that you retain a copy of the checklist for your files. Do not hesitate to contact us if assistance or clarification is needed regarding reporting requirements. Our contact information is as follows: Auditor General Local Government Audits/342 Claude Pepper Building, Room 401 111 West Madison Street Tallahassee, FL 32399-1450 Telephone: (850)412-2881 Fax: (850)488-6975 E-mail Address: flaudgen_localgovt@aud.state.fl.us Web site Address: FLAuditor.gov Auditor General Rules Effective September 30,2017 Page 3 of 3 16I1A5 IMMOKALEE WATER & SEWER DISTRICT 1020 SANITATION ROAD IMMOKALEE, FL 3919. TELEPHONE (239) 658-3630 October 05,2017 Please print the following in your legal notices. Thank You. NOTICE OF MEETINGS Regular Meetings of the Board of Commissioners for the Immokalee Water&Sewer District are scheduled for the third Wednesday of each month,at 4:30 P.M.,at the office of the Immokalee Water&Sewer District, located at 1020 Sanitation Road, Immokalee,Florida 34142;or the following dates: October 18,2017;December 20,2017;January 17,2018;February 21,2018; March 21,2018;April 18,2018; May 16,2018;June 20, 2018;July 18,2018;August 15,2018 and September 19,2018. REGULAR MEETING AGENDA 1. Call to Order 2. Preliminaries A. Pledge of Allegiance B. Roll Call C. Public Comment/Adoption of Agenda D. Employee Recognition E. Public Concerns F Staff Good Cause Items G. Board Concerns H. Old Business 3. Public Comment/Consent Agenda A. Adoption of Minutes B. Civil Rights Compliance Report C. Monthly Budget Review D. Acquisition/Disposal Fixed Assets E. Various Reports F. USDA Reporting for Stimulus Money G. Project Change Orders H. Engineers Report-Greeley And Hansen I. Directors Report 4. Action Agenda 5. Discussion Agenda A. Attorney's Report 6. Other Public Interests 7. Adjournment SPECIAL REQUIREMENTS: If you require special aid or services as addressed in the American Disabilities Act,please contact the District office at(239)658-3630, no less than five(5)days prior to the above staled workshop date. IWSD is an equal opportunity provider and employer. 16 11A5 IMMOKALEE WATER & SEWER DISTRICT 1020 SANITATION ROAD IMMOKALEE, FL 39142 TELEPHONE (239) 658-3630 February 27,2018 Clerk of Circuit Court Finance Department P. O. Box 413016 Naples, FL 34112-3016 To Whom It May Concern: Immokalee Water& Sewer District is located at 1020 Sanitation Road, Immokalee FL, 34142. Mrs. Eva J. Deyo, Executive Director is the Registered Agent. Both the agent and office are registered with The Florida Special District Program. Also,enclosed are the 2017-2018 Schedule of Regular Meetings and the Fiscal Year Ending September 30, 2017 and Amendment of Fiscal Year 2017 Budget Ending September 30, 2017. If you have any other questions, please call the office at the above number. Sincerely, Norma Garcia Human Resource Specialist Enclosures Visit our web Page at: www.iw-sd.com normagarcia@iw-sd.com s 0 01 rn A a d i .0 404 Q o. G 0 CO A 40 o E O 'c y 0A I-- lo. 0 �' c m cA a co t A Z C11 \o A � Np csi o 1;) O ,°t V k.- s 'L' 10 0 0 'C 'N %in 0 Q a "0 % y N• .$,C 0 0 '0) A • 0 co d c0 O U d S al A d 0) o j a + D 1 LL Q a Q Z \:::\__%\ 'c:"----7------3 IS "-- e e yy 0 O y i G C C '' 1'' N%t cc T. It 1 A 05 ..df G co EO e. 0 N 0)G D 0 A ��0� G t A % u lO p � Mi ,, li d 7.d c1 oLL0O m G, t -) 0 ON a r V le c + 0 M R O co 'r zi m to a d CL0 d . A• N� N O A �+/-- �_0) K• 0) W G 'i0 C p t .11 1)L+ p -04)aE •y °L Ej W CO s 3 C 1 C. 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IA .... . - - § e\% .23 - it %‘ il,% I%s co # C4 % CIS ■ i k s II- o , c\ 4 ea \ I, 10 It 1 \ 3. o %0 \ « 0., t :. � 11) \ • a % % % § \ t 1 _ » 0. k $ � & di 0Rrn % 2, a, w ..r cn 1101 V O N ca .. m CD m To 0 E of O O C O W 0 CO ,� ... t.' 0 0 0. r 16 VI u- 0 O m tnc � m a) E 3 m 11J R to 0 i tn cr, rn Q. w d G Ta 46 O H U) d O 13 c a w is' c Om d co CO a c o N c N C O a E O U- �h�a� 1611A5 a IMMOKALEE WATER&SEWER DISTRICT BASIC FINANCIAL STATEMENTS ® AND SUPPLEMENTARY INFORMATION TOGETHER WITH ADDITIONAL REPORTS YEARS ENDED SEPTEMBER 30,2017 AND 2016 r r , 16 I 1 A 5 L TABLE OF CONTENTS r , L Page(s) [, INDEPENDENT AUDITOR'S REPORT 1-4 r L MANAGEMENT'S DISCUSSION ANI)ANALYSIS (MD&A) I-XI BASIC FINANCIAL STATEMENTS Statements of Net Position 5 L Statements of Revenues, Expenses, and Changes in Net Position 6 EJ Statements of Cash Flows 7 0 Notes to the Financial Statements 8-32 REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A Schedule of Revenues, Expenses and Changes in Net Position - Budget (Non-GAAP Budgetary Basis) and Actual with Reconciliation to GAAP L Basis- Year Ended September 30, 2017 33-38 Schedule of Expenditures of Federal Awards- Year Ended September 30,2017 39 Notes to the Schedule of Expenditures of Federal Awards 40 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 41-42 Independent Auditor's Report on Compliance for Each Major Program/Project and on Internal Control Over Compliance in Accordance with the Uniform Guidance 43-45 Schedule of Findings and Questioned Costs -Federal Awards 46-47 Independent Accountant's Report on Compliance with Section 218.415,Florida Statutes 48 Independent Auditor's Report to Management 49-51 Management's Response to the Independent Auditor's Report to Management Exhibit 1611A5 Affilial ions TUSCAN Florida Institute of Certified Public tccountnnts t American Institute of Certified Public tccnuntnntti I & Company, PA Private(=panics l'nlcuvc ti ,1 al )I%IVUII � .3 Certified Public Accountants& Consultants l 6 r INDEPENDENT AUDITOR'S REPORT Board of Commissioners Immokalee Water&Sewer District 1020 Sanitation Road Immokalee, Florida 34142 Report on the Financial Statements © We have audited the accompanying basic financial statements of the business-type activities of Immokalee Water& Sewer District(an independent special district)(the"District")as of and for the years ended September 30,2017 and 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. , 3 Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States -1 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. 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, INTEGRITY SERVICE EXPERIENCE 12621 World Plaza Lane,Building 55 • Fort Myers,FL 33907 • Phone: (239)333-2090 •Fax: (239) 333-2097 1611A5 r � .a L. I 13oard of Commissioners Immokalce Water& Sewer District Page 2 L ' r we express no such opinion. An audit also includes evaluating the appropriateness of accounting b f policies used and the reasonableness of significant accounting estimates made by management,as well as evaluating overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 3 Opinion in our opinion,the financial statements referred to above present fairly, in all material respects,the respective financial position of the business-type activities of immokalee Water&Sewer District as of September 30,2017 and 2016,and the respective changes in financial position and cash Flows thereof,for the years then ended in accordance with accounting principles generally accepted in the United States of America. L ,. Other Matters rw Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages I-XI be presented to supplement the basic financial statements. Such information,although not a part of the basic financial statements. is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic,or historical context. We have applied certain limited procedures to the required supplementary information-management's discussion and analysis(MD&A) 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 I discussion and analysis(MD&A)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 Immokalee Water& Sewer District's basic financial statements. The required supplementary information other than MD&A-budgetary comparison information-Schedule of Revenues, Expenses and Changes in Net Position-Budget(Non-GAAP Budgetary Basis)and Actual with Reconciliation to GAAP Basis-year ended September 30,2017 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- Schedule of Revenues,Expenses and Changes in Net Position-Budget(Non-GAAP Budgetary l F 1611A5 t r ` ' Board of Conmrissioners immokalee Water&Sewer District Page 3 r , Basis)and Actual with Reconciliation to GAAP Basis-year ended September 30,2017 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 r L statements themselves, and other additional procedures in accordance with auditing standards r generally accepted in the United States of America. in our opinion, the required supplementary information other than MD&A budgetary comparison information- Schedule of Revenues, Expenses and Changes in Net Position- Budget(Non-GAAP Budgetary Basis)and Actual with Reconciliation to GAAP Basis- year ended September 30,2017 is fairly stated, in all material respects, in relation to the basic financial statements as a whole. Our audit was conducted for the purpose of forming an opinion on the financial statements of Immokalee Water&Sewer District that collectively comprise the Immokalee Water& Sewer District's basic financial statements. The accompanying Schedule of Expenditures of Federal Awards for the year ended September 30, 2017 as required by the Title 2 U.S. Code of Federal Regulations(CFR)Part 200, "Uniform Administrative Requirements,Cost Principles,and Audit Requirements for Federal Awards" is presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements Such information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves,and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion,the accompanying Schedule of Expenditures of Federal Awards for the year ended September 30,2017 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 an opinion on the financial statements that collectively comprise the District's basic financial statements. The Exhibit-Management's Response to The 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. i6I1A5 r r ) Board of Commissioners Immokalec Water& Sewer District Page.1 L Other Reporting Required by Section 218.415, Florida Statutes r in accordance with Section 218.415, Florida Statutes,we have also issued a report dated January 31, L 2018,on our consideration of Immokalee Water& Sewer District's compliance with provisions of r 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 L 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 immokalee Water&Sewer District's L j 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 January 31,2018 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,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 Auditing Standards in considering the District's internal control over financial reporting and compliance. Liki (10414Pil. ?' 4 # TUSCAN &COMPANY,P.A. e. Fort Myers, Florida January 31, 2018 . 1 o 1 6 I 1 A 5 U U U U LI El LI MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A) 0 0 0 Li Ii j II 3 16 I 1 A 5 1MMOKALEE WATER& SEWER DISTRICT ® Required Supplementary Information Management's Discussion and Analysis September 30, 2017 the management of the Immokalec Water& Sewer District offers readers of our financial statements the following narrative overview and analysis of our financial activities for the year ended September 30, 2017. Basic Financial Statements ' Our basic financial statements are prepared using proprietary fund (enterprise fund) accounting that uses the same basis of accounting as private-sector business enterprises. The District is operated under one enterprise fund. Under this method of accounting, an economic resources measurement focus and an accrual basis of accounting is used. Revenue is recorded when earned and expenses are recorded when incurred. The basic financial statements include a statement of net position, a statement of revenues, expenses and changes in net position, a statement of cash flows, and a reconciliation of operating profit (loss) to net cash provided by operating activities. These financial statements are followed by notes to the financial statements. In addition to the basic financial statements, this report also contains required supplementary information pertaining to budgetary reconciliations. The statement of net position presents information on the District's assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating. The statement of revenues, expenses, and changes in net position reports the operating revenues and expenses and nonoperating revenues and expenses of the District for the `3 fiscal year. The difference, the net income or loss, is combined with any capital grants to determine the increase or decrease in net position for the fiscal year. The increase or decrease, combined with the net position at the end of the previous year, total to the net 1 position at the end of the current fiscal year. The statement of cash flows reports cash and cash equivalent activities for the fiscal year resulting from operating activities, capital and related financing activities, noncapital and related financing activities and investing activities. The net result of these activities added to the beginning of the year cash balance, total to the cash and cash equivalent balance at the end of the current fiscal year. 1 1 1 1 MDAI Li 16 I 1 A 5 ,. , IMMOKALI11 WA I'I:R&SN WLR DISTRICT Required Supplementary Information t_ i Management's Discussion and Analysis r ,, ` _ September 30, 2017 L j Condensed Financial Statement ✓ i Condensed financial information from the statements of net position and revenues,expenses and changes in net position for the)cars ended September 30,2017 and 2016 are as follows: ✓ , f 1) September 30, 2017 2016 i Current and other assets $ 13 712 040 $ 12,600.777 ✓ _. Capital assets net 41.855,417 38,574,891 I .i total assets $ 55.567,457 $ 51,175,668 Li Current liabilities $ 4,748,589 $ 2,355,795 El Long-term liabilities 17,816,936 16,962,086 Total liabilities 22,565,525 19,317.881 n Net position. ✓ Net Investment in capital assets 23,559,719 21,156,927 Restricted 2,053,147 2,221,704 Unrestricted 7,389,066 8,479,156 Total net position 33,001,932 31,857,787 Total liabilities and net position $ 55,567,457 $ 51,175,668 Operating revenue: Water service $ 3,109,415 $ 2,769,676 'd Wastewater service 5,040,983 4,755,135 Meter service charges 644,698 599,235 Late fees 85,075 87,850 Reconnection/transfer fee 108,330 103,780 1 Miscellaneous revenue 79,609 64 263 Cross connection control fees 340,308 305,285 7'1 Total operating revenues 9,408,418 8,685,224 1 Operating expenses. Water treatment and distribution expense 1,650,047 1,609,111 I Wastewater treatment expense 1,722,412 1,664,779 Wastewater collection expense 689,821 818,494 Customer service and administrative expense 1,216,838 1,226,687 Maintenance 523,385 416,892 Total operating expenses,excluding depreciation 5,802,503 5,735,963 3 Depreciation 1,858,270 1,832,144 ' Total operating expenses,including depreciation 7,660,773 7,568,107 1 Operating profit(loss) 1,747,645 1,117,117 Net nonoperating revenue/expense (644,200) (617,300) J Profit(loss)before capital;rants 1,103,445 499,817 Capital grants and contributions 40,700 44,059 Increase(Decrease)?n net position 1,144,145 543,876 Beginning of year net position 31,857,787 31 313,911 I End of year net position $ 33,001,932 $ 31.857 787 (Continued) .3 -� MDA II _I 1611A5 j 1MMOKAI•I± WAFER& SEWER DIS IRICT j Required Supplementary Information Management's Discussion and Analysis [ } September 30, 2017 i 1 he information contained in the condensed financial information table is used as the [ j basis for the discussion presented on the following pages, surrounding the District's activities for the fiscal year ended September 30, 2017. r' Financial Highlights • The District completed a rate study and adopted Resolution 17-01. Rate increases ' went into effect on November 1,2016, October 1, 2017 and October 1, 2018. `l • The District ended the year September 30, 2017, with a net position of $33,001,932 of which $23,559,719 represented the net investment in capital assets and $7,389,066 was unrestricted. The ending net position was $1,144,145 more than the net position at the beginning of the year. This was primarily the result of 0 the implementation of the previous rate increases. Q • The District had profit before capital contributions,for the years ended September 30, 2017 and 2016 of$1,103,445 and 499,817 respectively. • The District has minimized interest expense, because of utilizing low interest loans for capital projects funded through USDA Rural Development. These interest rates range from 2.5% to 5.125%. The projects are a combination of loans and grants with the highest grant ratio to date being at 57% of the total project. The Series 2013 Bond had the lowest interest rate ever received by the District at 2.5%. • In 2009 the District also qualified for an EPA loan and grant through the FDEP State Revolving Loan Program. The District received $2,324,845 as "loan forgiveness" or grant funds,and$738,425 in the form of loans. • The District ended the year September 30, 2017 with cash and cash equivalents • , and investments of approximately $11,578,531. However, only $8,369,525 of this amount is available for operations, with the remainder of these assets being restricted for specific purposes and unavailable for the District's general use. • The statement of cash flows identifies the sources and uses of cash activity for the fiscal year. For fiscal year 2017, cash and cash equivalents increased by $830,362 compared to an increase of$984,649 for the year ended September 30, 2016. This change resulted primarily from spending funds for District capital projects. The servicing of the District's debt resulted in the spending of nearly $1,279,000. I 1 1 MDA III 1611 A5 IMMOKAI F1. WAIER& SI.WIT.DISIRIc'I Required Supplementary Information ..j Management's Discussion and Analysis 13 September 30, 2017 Revenue I he following charts show the major sources of operating revenues for the years ended I September 30,2017 and September 30,2016: I] Operating revenue for the year ended Operating revenue for the year ended September30,2017 September30,2016 n 4� • ,% ■ 196 •396 a 7% • 7% r - n I Water service I Wastewater service 3 Meter service charges • tate fee charges • Reconnection/transfer fee Miscellaneous revenue mr Cross Connection Control Fee As in previous years, the wastewater service revenues make up more than half of the revenues, accounting for with 53% in 2017 and in 55% in 2016. Water revenue accounted for 33% in 2017 and 32% in 2016. Meter service charges, late fee charges, reconnection fees, and miscellaneous revenues also remained constant between the two years. Cross connection control fees increased to 4%in 2017 from 3%in 2016. The District was successful in receiving an increase in the District boundaries by the Florida Legislature, during the Spring 2005 session. This change in the boundaries is expected to result in increased opportunities for new users, in future years. We will be i working on a capital improvement plan, in conjunction with the Immokalee Master Plan, to identify the needs within the next fiscal year. In addition, the District received donations from large landowners to pay for the cost of a Master Plan for the District. That Master Plan was completed during 2009,however the landowners have had to delay implementation of new housing plans, due to a downturn in the national and local economy. ..j j J MDA IV 1611A5 IMMOKAI I l WA I FR& SI.Wilt DISI RIC! Required Supplementary Information Management's Discussion and Analysis September 30, 2017 Expenses El The following charges show the major sources of operating expenses For the years ended j September 30. 2017 and September 30,2016: Operating expenses for the year Operating expenses for the year ended September 30,2017 ended September 30,2016 E3 24% • 22% 24% • 21% ■ 6% • 7% ■ 22% o ■ 22% • 16% • 9% ■ 16% 3 11% s • Water ® Wastewater €4 Wastewater treatment am treatment collection distribution ■ Customer tH Maintenance Depreciation service and administrative Due to the significant investments the District has in capital assets, depreciation continues to be one the largest operating expenses at 24% of total operating expenses in both years. Unlike the other expenses listed, depreciation is not a cash expense. The largest department, by expenses, at 22% of total expenses is for wastewater treatment, which remained constant between 2017 and 2016. This department is one the largest, with eight full time employees and one part time employee. One of the largest expenses, excluding salaries and benefits, in this department is Residuals Management, which accounted for over $137,000 in expenses in 2017. This expense was reduced due to the Schwing Bioset project, which was completed in May 2014. The expenses were over $400,000 per year before the project was completed. j The second highest department by expenses is the water treatment and distribution department with twelve full time employees. The related expenses of 22% were an increase of 1% between 2017 and 2016. We are replacing meters that are under registering, with -1 new Neptune auto-read meters. In addition, all new residential services are required to use the Neptune auto-read meters. This will reduce the need for additional meter readers in the 1 MDA V 1611 A5 IMMOKAI Hi. WA I ER& SFWER DISTRICT Required Supplementary Information Management's Discussion and Analysis September 30. 2017 I water department and will improve the efficiency and accuracy of the meter reading process. 100°0 of the meters arc now automated. j I he third largest department is the administration department, which consists of nine full time employees and one part time employee. The related expenses remained constant at 16°0 of total expenses in 2017 and 2016. The largest expense in this department, other than salaries and benefits is engineering fees. i the next largest department by expenses is the wastewater collection department, which consists of five full time employees. The related expenses decreased to 9% in 2017 compared to 11°0 for 2016. 1 he smallest department is the maintenance department, which was created in fiscal year 2004 to reduce maintenance-related expenses from third-party vendors. It consists of six full time employees. It increased by one percent to 7%of total expenses in 2017, from 6°'o in 2016. Labor costs in this department, except for those relating to the supervisor, are charged to the appropriate departments, based on the maintenance projects they are working on. Expenses by category are depicted in the charts below for 2017 and 2016. J Operating Expenses by Category for year Operating Expenses by Category for year ending September 30,2017 ending September30,2016 6% 6% 3 24%11k 46% 24% ®45% 24% 25% ` outages&Benefits ■Material and Supplies Outages 8 Genets ■Malarial and Supplies ODepreciaton DOther Operating Expense ODepren,alien BOther Operating Expense 1 Wages and benefits increased by one percent to 46%of the expenses in 2017,making it the highest expense category. Materials and supplies decreased by one percent to 24%. Depreciation expense increased by remained constant at 24%, and other operating expenses remained constant at 6%. The District continues to monitor costs. We did give a cost of living increase and merit increases, of up to 4%, based on evaluations. We also allowed promotions for those employees that met the specified criteria and training. The District bids out contracts for major expenses, such as health insurance, property insurance, residuals management and j MDA VI .A 16I1A5 IMMOKALI'h WA I hR& SFWIR DIS ERIC Required Supplementary Information rL ° Management's Discussion and Analysis r September 30,2017 r [ J chemicals. The District has an arrangement with Collier County Fleet Management I- j allowing the District to access their fuel tanks, located in Immokalee, to take advantage of bulk-usage savings. fhe District utilizes SUNCOM, through the Florida Department of Management Services for long distance services. L I ' General Fund Budgetary Highlights Over the course of the year, the Board of Commissioners amended the District budget two times. These budget amendments were done primarily to a) increase operating revenue, increase depreciation and adjust designated funds and to b) decrease operating expenses and capital funding primarily related to the District's projects, and adjust designated funds. Original to Final Budget Variance Total operating revenues were increased by approximately $623,766 more than originally budgeted, and total operating expenses, excluding depreciation expense, were decreased by over$623,766 (8%). Contributed capital customers was increased by over$10,000. Contributed capital developers,was decreased by$70,000,and other non-operating revenue was decreased by over$11,000. Final Budget to Actual Variance j Total operating revenue was approximately$2,500 less than budgeted. '.I Over the five departments,approximately$18,476 in budgeted operating expenses were not expended. MDA VII El El IMMOKALEE WATER& SEWER DISTRICT 1611A5 Required Supplementary Information Management's Discussion and Analysis t ' September 30, 2017 El Capital Assets El 1 he District's net capital assets as of September 30, 2017 and 2016 amounted to $41,855,417 and $38,574,891 (net of accumulated depreciation), respectively. This r investment in capital assets includes land, construction in progress, buildings and r > improvements,water and wastewater plants and systems, and machinery and equipment. t3 1 Net capital asset additions included the following for the years ended September 30: 2017 2016 0 Construction in progress $ 3,826,685 $ 201,699 Buildings and improvements 35,678 - Water and wastewater plants and systems 652,024 581,207 L ' Machinery and equipment 127,281 268,469 $ 4,641,668 $ 1,051,375 [1 Construction in progress for 2017 was primarily for the AC Water Main and Undersized cfunded through Replacement Project USDA. The District primarily acquires its assets with the proceeds from federal capital grants and revenue bonds, supplemented by user fees. USDA Rural Development is the primary j source of proceeds, because they offer low interest loans for capital improvements. We also received contributed capital in the form of new water and sewer infrastructure from developers. New equipment purchases and a system expansion are part of the District's capital improvement program. Capital purchases are acquired using bids, or Florida State Contract prices. For our ongoing meter replacement program we utilize the bid prices for -] Neptune® meters from the City of Cape Coral. In Fiscal Years 2017 and 2016, we used our own personnel to continue the meter replacement program. Debt As of September 30, 2017, the District had$16,278,969 of revenue bonds outstanding. The total amount outstanding for these categories of debt decreased, to reflect payments made by the District in the amount of$538,000. MDA VIII J L j 1611A5 IMMOKALEE WA l'ER&SEWER DISI Rl(' Required Supplementary Information Management's Discussion and Analysis � ! September 30,2017 [ • r • Unrestricted Net Assets L [ As of September 30,2017,the District had designated $7,893,091 in unrestricted net assets, as recommended by their auditor. The District designated $1,000,000 for emergencies, ` ` L $3,300,690 for operations, $463,984 for vehicle replacement, $539,145 for capital equipment,and$2,589,272 for maintenance reserve. r Upcoming Significant Changes or Impacts Rate Increase: The District hired a rate consultant, PRMG, to determine what rate increase was needed. The Board adopted rate increases of 8.5°o on water and 2.5°o for wastewater to go into effect on November 1,2016, October 1, 2017 and October 1, 2018. Residential - There are several residential developments that are expected to impact the ✓ revenues of the District during the next fiscal year. ✓ Arrowhead PUD, which will consist of over 1,200 residential units at completion, has completed the first phase of their water and wastewater infrastructure. The Crestview Apartments Phase I & II (304 units) were completed and connected. The first and second phase of approximately 125 single-family units were also completed. Building on these homes had been delayed due to the impact of the nationwide housing market. -�' Habitat for Humanity continues to build homes in Immokalee. In December 2006, they completed the infrastructure in the Independence Subdivision Phases II, with 167 homes. Liberty PUD, with 162 single family homes has also been connected, to our system. They have completed the work for the Faith PUD, which included an additional 175 homes; and the Kaicasa PUD, which will consist of 400 homes. Habitat did say that they were renewing their irrigation permit on the Kaicasa PUD. This is the last place that they own in Immokalee to build homes. Other Residential: The nearby Ave Maria University campus is expected to eventually impact Immokalee with increased demand for low cost residential homes for workers. Discussions were held in previous years with Lennar Homes regarding the possibility of 5,000 to 6,000 homes in the Serenoa subdivision, however, that did not materialize following the nationwide slump in housing prices. Barron Collier has since acquired that property, and they have not yet indicated what they plan to use the property for. Collier Enterprises has withdrawn their plans to build 400 homes near the Florida Tradeport. J 2 MDA IX 1611 A5 r , IMMOKAI.FE WATER&SEWER DIST 1Z[C"I Required Supplementary Information Management's Discussion and Analysis September 30,2017 r , Cotnmcrcial The IDC continues to market the Florida Tradeport, but has been unable to secure a key industry for that location. Plans were previously approved for the CCAA USDA [ Manufacturing Building at the airport, and that building is complete. Plans were also approved for First Stop Grocery on South lS` Street. That building replaces a building that was condemned years ago. Collier County Public Schools completed construction on the r , new Bethune Education Center. Collier County Parks completed the upgrade of their ' ' South Park Community Center. We were approached by Barron Collier regarding a "big- box" application for the intersection of Westclox and IIWY 29. We completed the sewer [ line for the "Big Box" as well as for the new Suncoast Schools Federal Credit Union stand alone banking center, and the units in between. To date there has been no other information regarding the "Big Box". Family Dollar has completed a new building on New Market ❑ Road. The Seminole Tribe Casino approached the District to begin the process of taking ❑ over their existing utility service to the Casino as well as their new Hotel. They connected to our system in December 2014. A new Family Dollar and Taco Bell were completed in [ , 2015 on North 15th Street. The Boys and Girls Club completed a new center in Immokalee on Roberts Avenue late in 2016. Saint Matthews House replaced their Thrift Store on Main [ ` Street. First 1 Bank is building a new facility on North 15th Street,also. Our Wastewater Expansion Project began construction during 2012. It included an expansion from 2.5 mgd to 3.25 mgd at the existing wastewater facility. It also included a sewer force main from Arrowhead PUD to the wastewater plant. It was completed in 2014. We began the process of switching our Residuals Management process to the Schwing Bioset Process. During 2013 we had begun the building permit process. It was completed in May 2014. This project has significantly reduced our residuals management expenses. We began construction on the A/C and Undersized Water Lines Replacement Project j during the 2017 Fiscal Year. This project is over $20,000,000 and is primarily funded by USDA. We will be replacing the majority of the water lines in Immokalee. This project was be broken down into four phases, so that smaller contractors would be able to bid on the project. It is expected to be completed by the end of the 2018 Fiscal Year. Request For Information This financial report is intended to provide an overview of the finances of the District for those with an interest in this organization. Questions concerning any information within this report, may be directed to the Executive Director of the District, 1020 Sanitation Road, Immokalee,Florida 34142. MDA X H3 1 6 I 1 A 5 t Page 5 of 51 Ii r 2017 2016 t . LIABILITIES AND NET POSITION r CURRENT LIABILITIES Accounts and contracts payable $ 2,641,709 $ 465,142 r- Other accrued expenses 102,316 104,688 TOTAL CURRENT LIABILITIES 2,744,025 569,830 El CURRENT LIABILITIES (Payable from Restricted Assets) Q Revenue bonds payable, current portion 563,000 538,000 Loans payable - SRF, current portion 34,132 33,267 Accrued revenue bond interest 52,956 54,855 Retainage payable 148,493 - 1 Customer deposits 1,205,983 1,159,843 r TOTAL CURRENT LIABILITIES (Payable from Restricted Assets) 2,004,564 1,785,965 LONG-TERM LIABILITIES Revenue bonds payable,net of current portion 15,715,969 16,278,969 Loans payable-SRF, net of current portion 533,597 567,728 Bond anticipation note 1,449,000 - Accrued compensated absences 118,370 115,389 TOTAL LONG-TERM LIABILITIES 17,816,936 16,962,086 TOTAL LIABILITIES 22,565,525 19,317,881 13 NET POSITION Z Net investment in capital assets 23,559,719 21,156,927 Restricted 2,053,147 2,221,704 Unrestricted 7,389,066 8,479,156 TOTAL NET POSITION 33,001,932 31,857,787 TOTAL LIABILITIES AND NET POSITION $ 55,567,457 $ 51,175,668 J L 1611A5 ✓ , 4 .1 [ IMMOKALEE WATER & SEWER DISTRICT Page 6 of 51 r STATEMENTS OF REVENUES, EXPENSES AND CIIANGES IN NET POSITION Years ended September 30,2017 and 2016 r L 2017 2016r L ` OPERATING REVENUES Cross connection control fee � $ 340,308 $ 305,285 Water service 3,109,415 2,769,676 r- Wastewater service 5,040,983 4,755,135 t- f Meter service charge 644,698 599,235 r 1 ate fees 85,075 87,850 t- Reconnect and transfer fees 108,330 103,780 Miscellaneous charges,fees and other income 79,609 64,263 TOTAL OPERATING REVENUES 9408,418 8,685,224 Q OPERATING EXI'ENSES Q Water treatment and distribution 1,650,047 1,609,1 1 1 Wastewater treatment 1,722,412 1,664,779 Wastewater collection 689,821 818,494 Customer service and administrative 1,216,838 1,226,687 Maintenance 523,385 416,892 TO I AL OPERATINC EXPFNSES PRIOR TO DEPRECIATION 5,802,503 5,735,963 Depreciation 1,858,270 1,832,144 TOTAL OPERATING EXPFNSFS 7,660,773 7,568,107 OPERATING PROFIT(1 OSS) 1,747,645 1,117,117 NON-OPERATING REVENUES(EXPENSES) it Interest income 57,166 54,869 Gain(loss)on disposal of fixed assets (11,359) 13,072 Interest expense (705,742) (730,557) Bad debt expense adjustment (19,294) 10,042 ,l Other income 35,029 35,274 .71 NET NON-OPERATING EXPENSES (644,200) (617,300) PROFIT(LOSS)BEFORE CAPITAL CONTRIBUTIONS 1,103,445 499,817 _1 CAPITAL CONTRIBUTIONS USDA-grants - - Customers 40,700 44,059 Developers - TOTAL CAPITAL CONTRIBUTIONS 40,700 44,059 INCREASE(DECREASE)IN NET POSITION 1,144,145 543,876 NET POSITION-Beginning of the year 31,857,787 31,313,911 NET POSITION-End of the year $ 33,001,932 $ 31,857,787 The accompanying notes are an integral part of this statement. 1 6 I 1 A 5 L } Page 7of51 2017 2016 1 RECONCILIATION OF OPERATING PROFIT TO r , NET CASH PROVIDED BY OPERATING ACTIVITIES: L OPERATING PROFIT (LOSS) $ 1,747,645 $ 1,117,117 C j Adjustments to reconcile operating profit to net cash provided by operating activities: Depreciation (non cash) 1,858,270 1,832,144 Increase (decrease) in accrued compensated absences(non cash) 2,981 14,832 (Increase) decrease in accounts receivable,net (256,591) (4,446) E (Increase)decrease in other receivables 200 1,232 (Increase) decrease in inventory (80,883) (85,058) (Increase) decrease in prepaid expenses (3,307) (6,338) Increase(decrease) in accounts and contracts payable 2,176,567 148,822 Increase (decrease) in other accrued expenses (2,372) 27,227 Increase (decrease) in customer deposits 46,140 81,761 U TOTAL ADJUSTMENTS 3,741,005 2,010,176 NET CASH PROVIDED BY OPERATING ACTIVITIES $ 5,488,650 $ 3,127,293 73 _1 1 I] C l � 161115 r L 1MMOKALEE WATER& SEWER DISTRICT Page 8 of 51 ✓ NOTES TO THE FINANCIAL STATEMENTS September 30,2017 and 2016 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES F L r Organization Immokalee Water& Sewer District(the "District")was created by Laws of Florida, • r (Section) Chapter 78-494 on July 5, 1978, under the provisions of Florida Statute, L I Chapter 153.53 and 189.031 for the purpose of providing water and sewer services to Immokalee, an unincorporated area of eastern Collier County, Florida. The District's enabling legislation was repealed, updated,reenacted, and codified by Laws of Florida, Chapter 98-495 on May 28, 1998. On July 1, 2005, Laws of Florida, Chapter 2005-298 amended Laws of Florida, Chapter 98-495 by expanding the District's boundaries. On June 10,2015, Laws of Florida,Chapter 2015-205 amended Laws of Florida, Chapter 98-495 to provide for salaries/honorariums for elected District Board members up to $250 each per month. The District owns, operates, maintains and regulates its water and sewer plants and systems as an independent special district of the State of Florida. The District is governed by a seven (7)member Board of Commissioners appointed by the Governor of the State of Florida. The Board of Commissioners(the "Board") administer the District, independent from any other local governing body and serve staggered four(4)year terms. Reporting Entity Immokalee Water& Sewer District is financially independent of all other units of government. It is responsible for financing its own activities and the payment of its own debt. The Board of Commissioners (the "Board")has the responsibility to employ management that is responsible for the day-to-day operations of the District. The Board has absolute authority over all funds included in the entity. Immokalee Water& Sewer District is not a component unit of any other governmental unit. The District adheres to Statement of Governmental Accounting Standards Board (GASB) Statement Number 14, "Financial Reporting Entity", as amended by GASB Statement Number 39, "Determining Whether Certain Organizations Are Component Units" and GASB Statement Number 61, "The Financial Reporting Entity: Omnibus- An Amendment of GASB Statements No. 14 and No. 34". These Statements require the financial statements of the District(the primary government)to include its component units, if any. A component unit is a legally separate agency for which the L 1611 A5 IMMOKALEE WATER& SEWER DISTRICT Page 9 of 51 NOTES TO TILE FINANCIAL STATEMENTS September 30, 2017 and 2016 r L r , NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING ` POLICIES, CONTINUED L F Reporting Entity, continued primary government is financially accountable or organizations whose exclusion would r L i cause the financial statements to be misleading because of the nature and significance E 3 of their relationship with the primary government. Financial accountability is determined by the primary government's ability to appoint the voting majority of the entity's board, impose its will on the organization, the existence of a financial benefit/burden relationship or fiscal dependency. Based on this criteria, there are no component units included or required to be included in the District's financial [I statements. The Immokalee Water& Sewer District adheres to the requirements of Governmental Accounting Standards Statement Number 33 "Accounting and Financial Reporting for Non-Exchange Transactions." As such, grant revenue is recorded as non-operating revenue and is reflected on the Statements of Revenues, Expenses and Changes in Net Position. The following is a summary of the significant accounting polices used in the preparation of these financial statements: The District adheres to the requirements of Governmental Accounting Standards Board Statement Number 34, "Basic Financial Statement and Management's Discussion and Analysis for State and Local Governments" (GASB 34). The government-wide financial statements along with the notes to the financial statements and the RSI,as noted below comprise the basic financial statements. The basic financial statements of the District are comprised of the following: - Government-wide financial statements -Notes to the financial statements -Required supplementary information other than MD&A 1611 A5 r E IMMOKALEE WATER & SEWER DISTRICT Page 10 of 51 E NOTES TO TILE FINANCIAL STATEMENTS September 30,2017 and 2016 r NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Government-Wide Financial Statements r The government-wide financial statements(i.e.,the Statement of Net Position and the Statement of Revenues, Expenses and Changes in Net Position)report information r on all of the activities of the District and do not emphasize fund types. These business-type activities comprise the primary government. Business-type activities 0 rely on user fees and charges to support its activities rather than taxes and 0 intergovernmental revenues. 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 Q worse financial position than the prior year. The District uses only one fund. r Government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Under the accrual basis of accounting, revenues, expenses, 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." 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. 1,3 a The Statement of Revenues,Expenses and Changes in Net Position 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 for goods, services, or privileges provided by a given function and 2)grants and contributions that are restricted to meeting the operational or capital improvements of a particular function. I 1611 A5 IMMOKALEE WATER & SEWER DISTRICT Page 11 of 51 NOTES TO TIIE FINANCIAL STATEMENTS September 30, 2017 and 2016 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Government-Wide Financial Statements,continued Operating revenues are considered to be revenues generated by services performed and/or by fees charged such as water and sewer usage, connection, inspection fees r and flow testing. Budgetary Information 0 As required,the District uses only one fund to account for its activities and,therefore, it is considered a major fund. The District has elected to report budgetary comparison of its major fund as required supplementary information(RSI). r Fund Accounting The District's financial practices are based upon fund accounting concepts. A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts, recording cash and other financial resources, together with all related liabilities and net assets (fund equity balances) and changes therein. The accompanying financial statements reflect Business -Type Activities and are classified as a single Proprietary Fund Type-Enterprise Fund. This fund accounts for the cost of services provided by the District as well as the revenues earned by the District. `-j Business -Type Activities -Proprietary Fund Type Enterprise Fund-An enterprise fund is used to account for operations(1)that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs(expenses, including depreciation)of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or(2) where the governing body has decided that periodic determination of revenues earned,expenses incurred, and/or net income is appropriate for capital maintenance,public policy,management control, accountability, or other purposes. r t $ 1 1 A 5 r ) • 7 r 1MMOKALEE WATER& SEWER DISTRICT Page 12 of 51 ✓ ' NOTES TO THE FINANCIAL STATEMENTS L September 30,2017 and 2016 L 1 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED ✓ ; Measurement Focus Proprietary funds arc accounted for on a flow of economic resources measurement focus. With this measurement focus,assets and liabilities associated with the operation of these funds are included on the balance sheet. Proprietary fund-type operating statements present increases (i.e. revenues) and decreases (i.e. expenses) 0 in total net position. Operating revenues and expenses result from providing water distribution as well as wastewater collection and treatment to members within the District's boundaries. Generally,other revenues and expenses are treated as [� non-operating revenues and expenses. When both restricted and unrestricted resources are available for use,it is the District's policy to use restricted resources first,then unrestricted resources as they are needed. Basis of Accounting The proprietary fund type is presented on the accrual basis of accounting. Under the accrual basis of accounting,revenues are recorded in the period earned and expenses are recorded in the period the liability is incurred. Budgetary Process The District operates under a fixed budget for control purposes. The budget and amendments, if any, are approved by the Board of Commissioners. The budget is prepared on a Non-GAAP accrual basis,whereby items such as capital expenditures 1 and debt principal payments are budgeted as expenses. The annual budget serves as the legal authorization for expenditures. Expenditures cannot legally exceed the total amount budgeted. All budget amendments,which change the legally adopted total appropriation, are approved by the Board. The District follows these procedures in establishing budgetary data. 1. During the summer of each year, management submits to the Board of Commissioners a proposed operating budget for the fiscal year commencing on October 1. The operating budget includes proposed expenditures and the means of financing them. 1611A5 r � IMMOKALEE WATER& SEWER DISTRICT Page 13 of 51 NOTES TO TIIE FINANCIAL STATEMENTS September 30,2017 and 2016 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED r , Budgetary Process, continued 2. Public hearings are conducted to obtain citizen comments. r } 3. The budget is adopted by approval of the Board of Commissioners. 4. Budget amounts, as shown in these 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, except as reflected in the supplementary information and as noted above. 6. The level of control for appropriations is exercised at the fund level. 7. Appropriations lapse at year-end. f The Board of Commissioners did amend the budget during the fiscal year ended September 30, 2017 to increase total budgeted net revenue by$623,766 and an increase in budgeted expenses(including net non-operating revenue and expense) by $623,766. �,; Cash For the purpose of the Statements of Cash Flows,the District considers all highly liquid investments, including both unrestricted and restricted, with a maturity of three months or less, when purchased,to be a cash equivalent, in accordance with District 3 policy. Accounts Receivable/Allowance for Doubtful Accounts _.1 Receivables include user fees for water and wastewater services provided as part of the operations by the District. The accounts receivable are recorded net of the estimated allowance for doubtful accounts. The District operates using an allowance and collection policy that ultimately provides for discontinuance of water service due to nonpayment by the user. The policy also provides for application of the respective user's security deposit upon certain criteria. Additionally,the policy requires a user landlord to satisfy any outstanding user fees(tenant)prior to allowing services to a future tenant for that landlord. = � 1611A5 IMMOKALEE WATER & SEWER DISTRICT Page 14 of 51 NOTES TO TILE FINANCIAL STATEMENTS September 30,2017 and 2016 - NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Inventory • Inventory consists of utility system parts and hardware supplies at year end. The inventories arc valued at cost, which approximates market. The method used to determine the value of the inventory is the FIFO (first in-first out) method. 0 Capital Assets and Depreciation Capital assets acquired by proprietary funds are reported in those funds at historical cost or estimated historical cost if actual historical cost is not available. Donated assets are reported at estimated fair market value at the time received. Certain infrastructure-type fixed assets consisting of certain improvements such as roads, curbs, gutters and lighting systems have not been capitalized, as the District does not generally incur such expenditures. Ilowever, the systems'distribution and collection lines and pumps are capitalized and depreciated as part of the overall system. Assets acquired with a cost or fair value of$1,000 or more and a useful life of 1 year or more are capitalized. Maintenance, repairs and minor renovations are Jai not capitalized. The acquisition of land and construction projects utilizing resources received from Federal and State agencies are capitalized when the related expenditure is incurred. The capital assets are depreciated using the straight-line method of depreciation over the following estimated useful lives: Asset Years Buildings/Plant and Plant Equipment 10-40 Capital Improvements, Distribution Lines 5-40 Furniture, Fixtures and Equipment 3-20 Vehicles 3-7 Restricted Assets These monies are restricted by the applicable debt covenants and grant agreements or as customer deposits. Li 1 6 I 1 A 5 r i 1 Lj IMMOKALEE WATER & SEWER DISTRICT Page 15 of 51 E 1 NOTES TO TILE FINANCIAL STATEMENTS September 30,2017 and 2016 $ NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED r Vacation Leave and Other Compensated Absences Accumulated unpaid vacation pay is accrued when incurred in the proprietary fund. The method of accrual is in accordance with Statement of Governmental Accounting p Standards Board Number 16, "Accounting for Compensated Absences" (GASB 16). This Standard provides for the measurement of accrued vacation leave and other compensated absences using the pay or salary rates in effect at the balance sheet date. It also requires additional amounts to be accrued for certain salary related payments associated with the payment of compensated absences such as FICA and retirement benefits only. Vacation is accrued and paid at termination. [ Encumbrances Encumbrance accounting, under which purchase orders, contracts and other r , 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 z present it is not considered necessary to assure budgetary control or to facilitate effective cash planning and control. Membership (Connection) Fees i Water(connection) service installation fees are dedicated for the system expansion and are treated as contributed capital but recognized as revenue when received(due to the District) by the District. Income Taxes The District, as a governmental unit, is exempt from income taxes under current provisions of the Internal Revenue Code and Florida State Law. Fund Equity Grants, entitlements or shared revenues which are externally restricted for capital acquisition or construction are treated as contributed capital but recorded as revenue when due to the District. Contributed or donated fixed assets are also treated as contributed capital but recorded as revenue when due the District. Reserved retained earnings represent those portions of fund equity legally restricted by debt covenants for current and future debt service. 1 J 1 1611A5 Ej 4 .7 IMMOKALEE WATER& SEWER DISTRICT Page 16 of 51 4 l NOTES TO THE FINANCIAL STATEMENTS September 30,2017 and 2016 L I r NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING L POLICIES, CONTINUED r, ty Use of Estimates E The preparation of basic financial statements in conformity with accounting principles L s generally accepted in the United States of America requires management to make ti 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 expenses during the reporting period. Actual results could differ from those estimates. Reclassifications Certain amounts in the financial statements have been reclassified to conform with the current year presentation. These reclassifications had no effect on the results of 1] operations or net assets. Subsequent Events Subsequent events have been evaluated through January 31, 2018, which is the date the basic financial statements were available to be issued. Application of FASB Pronouncements to Proprietary Funds In accordance with Governmental Accounting Standards Board (GASB) Statement .-j Number 20, "Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting", the District has elected not to apply those FASB Statements and Interpretations issued after November 30, 1989. Only GASB pronouncements issued after this date will be adopted by the District. Accounting Pronouncement GASB No. 42 The District adheres to Government Accounting Standards Board Statement Number 42, "Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries" (GASB 42). GASB 42 establishes accounting and financial reporting standards for impairment of capital assets. is 1 6 1 1 A 5 r < r ; IMMOKALEE WATER& SEWER DISTRICT Page 17 of 51 f 1 NOTES TO THE FINANCIAL STATEMENTS September 30,2017 and 2016 4. t NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED r Accounting Pronouncement GASB No. 42, continued r A capital asset is considered impaired when its service utility has declined significantly and unexpectedly. Governments are required to evaluate prominent events or changes in circumstances affecting capital assets to determine whether impairment of a capital asset has occurred. Such events or changes in circumstances that may be indicative of impairment include evidence of physical damage,enactment or approval of laws or regulations or other changes in environmental factors,technological changes or evidence of obsolescence, changes in the manner or duration of a capital asset, and construction stoppage. A capital asset generally should be considered impaired if both(a)the decline in service utility of the capital asset is large in magnitude and (b)the event or change in circumstance is outside the normal life cycle of the capital asset. The District incurred no capital asset impairment activity for the years ended September 30,2017 and 2016. • NOTE B- CASH AND INVESTMENTS At September 30, 2017 and 2016, cash and cash equivalents(including both restricted and unrestricted cash and cash equivalents)were$10,490,168 and $9,659,805 respectively, including unrestricted cash on hand of$8,400 and$3,400, respectively. Deposits The District's deposit policy allows deposits to be held in demand deposits,savings accounts, certificates of deposit,direct obligations of the U.S.Treasury,Local Government Surplus Trust Funds,direct obligations of Federal agencies and instrumentalities and money market accounts. All cash deposits are held in qualified public depositories pursuant to Florida Statutes Chapter 280, "Florida Security for Public Deposits Act." -1 1 1 6 I 1 A 5 r L I IMMOKALEE WATER & SEWER DISTRICT Page 18 or 51 E NOTES TO THE FINANCIAL STATEMENTS September 30, 2017 and 2016 NOTE B - CASH AND INVESTMENTS,CONTINUED E .k Deposits,continued [ ' Insured/ Bank Carrying Collateralized Balance Amount .' September 30, 2017 Li Unrestricted Depository accounts $ 473,643 $ 473,643 $ 478,212 Money market 6,794,550 6,794,550 6,794,550 7,268,193 7,268,193 7,272,762 Restricted Depository accounts 1,239,865 1,239,865 1,239,865 Money market 1,969,141 1,969,141 1,969,141 1 3,209,006 3,209,006 3,209,006 $ 10,477,199 $ 10,477,199 $ 10,481,768 [.1 September 30, 2016 Unrestricted Depository accounts $ 298,907 $ 298,907 $ 199,440 Money market 6,351,051 6,351,051 6,351,051 6,649,958 6,649,958 6,550,491 ` ) Restricted Depository accounts 1,176,589 1,176,589 1,176,589 ® Money market 1,929,326 1,929,326 1,929,326 3,105,915 3,105,915 3,105,915 $ 9,755,873 $ 9,755,873 $ 9,656,406 Unrestricted and Restricted Deposits The District's deposits were categorized to give an indication of the level of risk assumed by the District at year-end. All deposits were fully insured by Federal Depository Insurance or collateral pursuant to the Public Depository Act(Florida Statute 280). As such,the District resolved to abide by Florida Statute 218.415(17). I r, [ 1 1611A5 L L j IMMOKALEE WATER& SEWER DISTRICT Page 19 of 51 1 1 NOTES TO THE FINANCIAL STATEMENTS September 30,2017 and 2016 NOTE B - CASA AND INVESTMENTS, CONTINUED Restricted Deposits t Restricted deposits arc required by the District's outstanding debt agreements as well L 3 as grant and other agreements. Restricted deposits also include customer deposits. Restricted deposits (carrying amounts) consist of the following at September 30: 2017 2016 Construction account $ 8,238 $ 8,168 Bond sinking fund reserve 1,513,593 1,529,549 Department of Environmental Protection- Deep Well Injection Reserve 233,842 232,676 Customer deposits 1,212,500 1,153,359 Loan debt service 24,865 20,729 Special assessment collections 215,968 161,434 $ 3,209,006 $ 3,105,915 Investments Florida Statutes and the District's investment policy authorize investments in certificates of deposit (CD's). Certificates of deposit whose values exceed the ..j amount of the Federal Depository Insurance are collateralized pursuant to the Public Depository Security Act of the State of Florida. The District had $1,088,363 and $1,075,700 (bank and book balance) invested in certificates of deposit at September 30, 2017 and 2016, respectively. The CDs carried interest rates of 1.69%and d� 1.51% at September 30, 2017. The CDs mature on December 4, 2022 and July . 17, 2021, respectively. NOTE C- ACCOUNTS RECEIVABLE Accounts receivable consist of the following at September 30: 2017 2016 Customer receivables (water/sewer) $ 865,368 $ 608,778 Less allowance for doubtful accounts (103,003) (83,710) Net receivables $ 762,365 $ 525,068 1611A5 IMMOKALEE WATER& SEWER DISTRICT Page 20 of 51 NOTES TO TILE FINANCIAL STATEMENTS September 30, 2017 and 2016 n NOTE D - GRANT AND ASSESSMENT RECEIVABLES Grant and assessment receivables consisted of the following at September 30: 2017 2016 Special Assessment 848,705 901,754 $ 848,705 $ 901,754 J The District levied a special assessment of$1,060,900 on system users benefitting ® from the system improvements funded by the$4,932,000 Series 2013 Revenue Bonds during the year ended September 30, 2014. The assessment collections are restricted to principal reduction of the Series 2013 Revenue Bonds. The assessment was initially levied through the Collier County Tax Collector on November 1, 2013. fi The assessment is a one time assessment payable in full or over 20 years by the affected system users. The special assessment had the following activity for the years ended September 30: 2017 2016 Balance,October 1 $ 901,754 $ 954,803 Assessment levied - - Collections (53,049) (53,049) $ 848,705 $ 901,754 1 1611A5 L IMMOKALEE WATER & SEWER DiS'1'RICT Page 21 of 51 E j NOTES TO TILE FINANCIAL STATEMENTS September 30,2017 and 2016 Ci f NOTE E - CAPITAL ASSET ACTIVITY [_J The following is a summary of changes in capital asset activity for the year ended September 30,2017: E5 Balance Balance a October I Adjustments/ September 30 2016 Additions Retirements Reclassifications 2017 Capital Assets Not Being Depreciated: Land $ 2,645,941 $ - $ - $ - $ 2,645,941 Construction in Pro,'ress 484,882 3,826,685 - (143,958) 4,167,609 Total Capital Assets Not Being Depreciated 3,130,823 3,826,685 - (143,958) 6,813,550 Capital Assets Being Depreciated. Buildings&Improvements 1,509,938 35,678 - - 1,545,616 Ara Water and Wastewater Plant and Systems 61,902,278 1,047,658 (395,634) 143,958 62,698,260 Machinery&Equipment 3,201.123 240,134 (112,853) - 3,328,404 } Total Capital Assets Being Depreciated 66,613,339 1,323,470 (508,487) 143,958 67,572,280 Less Accumulated Depreciation: Buildings&Improvements (765,649) (38,004) - - (803,653) Plant and Systems (27,551,084) (1,588,640) 384,275 - (28,755,449) Machinery&Equipment (2,852,538) (231,626) 112,853 - (2,971,311) Total Accumulated Depreciation (31,169,271) (1.858,270) 497,128 - (32,530,413) Capital Assets,Net $ 38,574,891 $ 3,291,885 $ (� 11,359) $ - 41,855,417 Related debt (18,295,698) Net Investment in Capital Assets $ 23,559,719 -1 ' i 1611 A5 IMMOKALEE WATER & SEWER DISTRICT Page 22 of 51 NOTES TO THE FINANCIAL STATEMENTS September 30, 2017 and 2016 ` NOTE E - CAPITAL ASSET ACTIVITY, CONTINUED I'hc depreciation expense for the years ended September 30, 2017 and 2016 was $1,858,270 and $1,832,144, respectively. During the years ended September 30, 2017 and 2016, the District continued construction on its system-wide improvements. The District capitalized interest on the project in the amount of$0 and $0 for the years ended September 30, 2017 and 2016. rJ NOTE F- RETIREMENT PLANS Plan Description and Provisions (] Section 4010),Plan The District historically offered all its employees the opportunity to participate in an I individual government employer-sponsored defined contribution 414(h) Money Purchase Pick-Up Retirement Plan and Trust(the "Plan"). Effective January 1, 2009, the District restated its retirement plan. As such, the restated plan qualifies as a . 401(a) Money Purchase defined contribution plan. The Plan is administered by a • third party administrator. The employer funds substantially all the administrative costs of the Plan. .111 The Plan allows all employees to participate after three (3) months creditable employment. Employees who elect to participate must contribute three (3%)percent of their gross wages, excluding overtime compensation, up to $3,000. If the employee desires to defer more than$3,000 they can defer those amounts into the IRC Section 1 457 Plan. The employer is required to contribute six (6%)percent of the respective participating employees' gross wages, excluding overtime compensation. Employer contributions are only required for those participating employees who contribute three 1 (3%) of their gross wages, as defined. During the years ended September 30,2017, 2016, and 2015, the District contributed 100%of its required contributions. The District's gross contributions (employer portion)to the plan for the years ended September 30, 2017, 2016 and 2015 were$129,415, $131,368, and$118,336, respectively. Employee contributions to the plan were$65,670, $61,985 and $58,312, respectively for the years ended September 30, 2017,2016, and 2015, respectively. There were no forfeitures used to reduce employer contributions. Benefits available are limited to the value of the respective employee's individual account. Individuals direct the investment of their individual account. Benefits vest at a rate of twenty(20%)percent per year of creditable service and vest in full after five r 1611A5 L IMMOKALEE WATER& SEWER DISTRICT Page 23 of 51 J NOTES TO TIIE FINANCIAL STATEMENTS September 30,2017 and 2016 L. r a NOTE F- RETIREMENT PLANS, CONTINUED Plan Description and Provisions, continued years of creditable service. A creditable year of service is defined as a year in which an eligible participant completes 1,000 hours of service. Employees immediately vest in their contributions. Normal retirement shall be considered to be attainment of age [ 55 and completion of five (5)creditable years of service. Employees who fail to complete five (5)years creditable service vest in their respective accounts at twenty (20%) percent per completed year of creditable service. The Plan requires o retirement at April 1 following the date the participant reaches age 70 1/2. The Plan provides that forfeitures of employer contributions by non-vested terminated El employees are to be used to offset future employer contributions. Therefore, employer contributions made to employee accounts who fail to complete the respective year revert back to the employer. The District has no liability for losses, if any, incurred by the plan. Loans to participants are permitted from the participant's specific account. Participants should refer to the complete plan document for specific detail of the Plan. Section 457 Plan Effective November 1, 2012,the District approved a resolution to establish a Deferred Compensation Plan to be made available to all eligible District employees pursuant to Section 457 of the Internal Revenue Code(IRC). The Plan is administered by a third party administrator. The employer funds substantially all administrative costs of the plan. All contributions made to the plan are voluntary deductions from employees'wages, with no contributions to the plan made by the District. Employees are eligible to participate after 3 months employment and attainment of age 18. Deferral amounts are limited per IRS Code Section • 457(e)(15). For the year ended September 30,2017 the limit was$18,000. Employees are immediately vested in their salary deferral amounts. NOTE G- REVENUE BONDS PAYABLE The following is a summary of the District's revenue bonds payable for the years ended September 30: Amount Balances-September 30.2015 $ 17,329,969 Principal retired (513,000) Bonds issued - Balances-September 30,2016 16,816,969 Principal retired (538,000) Bonds issued _. Balances-September 30,2017 $ 16 278 969 1611A5 I - IMMOKALEE WATER& SEWER DISTRICT Page 24 of 51 a NOTES TO THE FINANCIAL STATEMENTS September 30,2017 and 2016 r NOTE G - REVENUE BONDS PAYABLE, CONTINUED Revenue Bonds payable is comprised of the following at September 30: 2017 2016 $5,300,000 Series A, Water and Sewer Revenue Bonds, issued July 1981, through USDA Rural Development. Principal is payable © annually beginning September 1, 1983 through September 1, 2020; interest payable annually at [3 the rate of 5%; collateralized by the gross operating revenues of the system and EJ assessments levied on the lands benefited by the system. $ 350,000 $ 450,000 r , $722,715 Series B, Water and Sewer Revenue Bonds, issued July 1981,through USDA Rural Development. Principal is payable annually beginning September 1, 1983 through September 1,2020; interest payable annually at the rate of 5%; collateralized by the gross operating revenues of the system and 3 assessments levied on the lands benefited by the system. 116,000 157,000 $635,000 Series 1985, Water and Sewer Revenue Bonds, issued May 1987,through USDA Rural Development. Principal is payable annually beginning September 1, 1989 through September 1, 2026; interest payable annually at the rate of 5%; collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the system. 241,969 264,969 1611A5 C IMMOKALEE WATER& SEWER DISTRICT Page 25 of 51 NOTES TO TIIE FINANCIAL STATEMENTS September 30,2017 and 2016 � a r NOTE G - REVENUE BONDS PAYABLE,CONTINUED 1 2017 2016 $3,750,000 Series 1989, Water and Sewer Revenue Bonds, issued October 1991, through USDA Rural Development. Principal is payable annually beginning September 1, 1994 through U, September 1, 2031; interest payable annually at Q the rate of 5%; collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the system. 2,200,000 2,307,000 $250,000 Series 1990, Water and Sewer Revenue Bonds, issued October 1991, through r USDA Rural Development. Principal is payable annually beginning September 1, 1994 through ` September 1, 2031; interest payable annually at the rate of 5%; collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the system. 147,000 154,000 $4,313,200 Series 1996, Water and Sewer Revenue Bonds, issued August 1996,through } USDA Rural Development. Principal is payable annually beginning September 1, 1998 through September 1, 2035; interest payable annually at the rate of 5.125%; collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the system. 3,008,000 3,109,000 $802,000 Series 1998, Water and Sewer Revenue Bonds, issued October 1998,through j USDA Rural Development. Principal is payable annually beginning September 1, 2001 through September 1, 2038; interest payable annually at the rate of 4.5%; collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the system. 596,000 613,000 1 L J r; i6UUA5 C IMMOKALEE WATER & SEWER DISTRICT Page 26 of 51 r = NOTES TO TILE FINANCIAL STATEMENTS September 30,2017 and 2016 r ? NOTE G - REVENUE BONDS PAYABLE,CONTINUED r 2017 2016 t ` $2,252,000 Series 2001, Water and Sewer L Refunding Bonds, issued December 2001, through USDA Rural Development. Principal is L i payable annually beginning September 1, 2004 through September 1, 2041; interest payable annually at the rate of 4.5%; collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the system. 1,808,000 1,850,000 $3,366,200 Series 2008, Water and Sewer "j Revenue Bonds, issued March 28,2008 through USDA Rural Development. Principal is payable annually beginning September 1,2008 through ] September 1,2047; interest payable annually at the rate of 4.375%; collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the L. system. 3,028,000 3,077,000 77 $4,932,000 Series 2013, Water and Sewer _ Revenue Bonds, issued March 1,2013, through USDA Rural Development. Principal and interest are payable annually beginning September 1,2016 through September 1, 2052; interest payable annually at the rate of 2.5%; collateralized by the gross operating revenues of the system and a special assessment levied on the lands benefited by the system. 4,784,000 4,835,000 16,278,969 16,816,969 Less: current portion (due in one year) (563,000) (538,000) Long-term portion $15,715,969 $16,278,969 r [ 3 16 11 A5 1MMOKALEE WATER& SEWER DISTRICT Page 27 of 51 NOTES TO THE FINANCIAL STATEMENTS September 30,2017 and 2016 NOTE G - REVENUE BONDS PAYABLE, CONTINUED Bond Resolutions r The bond resolutions established certain accounts and determined the order in which certain revenues are to be deposited into those accounts. In addition, there arc various other covenants established by the official statements and District resolutions, including such items as debt service coverage,reporting requirements, and maintenance of facilities. Management believes that it has complied, in all [] material respects, with these covenants. All required balances at September 30, 2017 and 2016,were maintained and are reflected as restricted deposits within El these financial statements. E.3 A summary of revenue bond debt service requirements to maturity is as follows September 30: Years Ending September 30 Principal Interest Total 2018 $ 563,000 $ 667,163 $ 1,230,163 2019 589,000 640,830 1,229,830 ., 2020 616,000 613,262 1,229,262 2021 477,000 584,415 1,061,415 2022 499,000 562,598 1,061,598 2023 - 2027 2,808,969 2,449,115 5,258,084 2028 - 2032 3,164,000 1,759,465 4,923,465 2023 - 2037 3,433,000 1,014,761 4,447,761 2038 -2042 1,740,000 561,406 2,301,406 2043 - 2047 1,525,000 272,063 1,797,063 1 2048 -2052 864,000 66,425 930,425 $ 16,278,969 $ 9,191,503 $ 25,470,472 Revenue bond debt interest expense was$690,414 and$714,385 for the years ended September 30, 2017 and 2016, respectively. No revenue bond debt interest expense was capitalized in either year. I] I] 1611A5 El IMMOKALEE WATER & SEWER DISTRICT Page 28 of 51 NOTES TO THE FINANCIAL STATEMENTS r September 30,2017 and 2016 NOTE H - LOANS PAYABLE-SRF _ The following is a summary of the District's loans payable activity for the year ended September 30: [ DEP.SRF DEP.SRF r 4 DW 110120 DW 110121 Total Balance-September 30,2015 $ 352,785 $ 280,634 $ 633,419 [i Proceeds - - - Principal retired (17,880) (14,544) (32,424) Balance-September 30,2016 334,905 266,090 600,995 Principal retired (18,368) (14,898) (33,266) [1 Balance-September 30,2017 $ 316,537 $ 251,192 $ 567,729 L J The loans payable- SRF activity for the year ended September 30 is as follows: 2017 2016 $419,681 loan payable representing 15%of a grant/loan payable to Florida k t Department of Environmental Protection.The maximum amount of the loan is $2,735,112,in which the FDEP has forgiven$2,324,845 of the note. The loan also required the District to capitalize interest of$9,414 during the year ended September 30,2011. Interest accrues at 2.71%.Principal and interest is payable in forty(40)semi-annual payments of$13,660 in May and November beginning November 15,2011. Final payment due May 2031.The loan is collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the system. $ 316,537 $ 334,905 . , P j $335,504 loan payable to Florida Department of Environmental Protection. The loan requires forty(40)semi-annual payments of$10,637 in November and May beginning November 15,2011.The loan required the District to capitalize interest of$7,346 during the year ended September 30,2011. Final payment date May 2031. Interest accrues at 2.43%. The loan is collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the system. 251,192 266,090 Total loans payable 567,729 600,995 Less current portion: (34,132) (33,267) $ 533,597 $ 567,728 FL: ° 1611 A5 t ' IMMOKALEE WATER & SEWER DISTRICT Page 29 of 51 [ NOTES TO THE FINANCIAL STATEMENTS September 30,2017 and 2016 NOTE II- LOANS PAYABLE-SRF, CONTINUED 1 Years Ending September 30 Principal Interest Total i 2018 $ 34,132 $ 14,463 $ 48 595 2019 35,020 13,575 48,595 [ 2020 35,931 12,664 48,595 2021 36,866 11,729 48,595 L i 2022 37,825 10,770 48,595 2023 -2027 204,417 38,559 242,976 2028-2031 183,538 10,844 194,382 © $ 567,729 $ 112,604 $ 680,333 Loans payable- SRF related interest expense was$15,328 and$16,172 for the years ended September 30, 2017 and 2016,respectively. No loan interest costs were capitalized in either year. NOTE I - LINE OF CREDIT On October 15,2016, the District renewed an agreement with a financial institution to establish an uncollateralized$1 million revolving Line of Credit(LOC)to be used for emergency situations. The LOC is available,although the District had not borrowed any funds from the LOC for the years ended September 30,2017 or 2016. The LOC required interest paid quarterly and principal at maturity. Interest accrues at Prime Rate plus .50%with a floor rate of 4.00%. The LOC is due in full on October 15,2018. Interest rate at September 30, 2017 was 4.75%. Upon renewal at October 15, 2016,the floor increased to 4.0%. NOTE J- BOND ANTICIPATION NOTE On July 26, 2017 the District entered into a Bond Anticipation Note(BAN)with a financial institution to provide interim construction financing for improvements to water facilities in the amount of$17,134,000. Interest payable at 1.85% is due every six months. The BAN term is twenty four(24)months with accrued interest and principal due upon maturity on July 26, 2019. The note is collateralized by a commitment from the USDA Rural Development Program. At September 30,2017, the BAN payable balance was$1,449,000. Interest expense for the year ended September 30,2017 was$0 and no loan interest costs were capitalized. Upon completion of the related construction project, the BAN will be replaced by permanent financing from USDA. L r , 1611 A5 L IMMOKALEE WATER & SEWER DISTRICT Page 30 of 51 [ } NOTES TO THE FINANCIAL STATEMENTS r September 30,2017 and 2016 L r NOTE K- ACCRUED COMPENSATED ABSENCES Employees of the District are entitled to paid vacation based on length of service and job classification. Accrued compensated absences had the following activity for the year ended September 30: r Amount L Accrued compensated absences, September 30,2015 $ 100,557 Net Increase 14,832 C] Accrued compensated absences, September 30,2016 115,389 C3 Net Increase 2,981 Accrued compensated absences, _.. September 30, 2017 $ 118,370 NOTE L- CONTINGENCIES Litigation The District, from time to time, is involved as a defendant or a plaintiff in certain litigation and claims arising in the ordinary course of operations. As such,the District maintains third party insurance coverages. In the opinion of legal counsel, the range of potential recoveries or liabilities will not materially affect the financial position of the District. The District intends to vigorously defend all claims unless first settled. Potential losses, if any, may be recoverable through insurance coverages. Federal Grants Grant monies received by the District are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon prior experience,the District does not believe that such disallowances, if any, would have a material affect on the financial position of the District. The operations of the District are dependent upon the condition of the District's facilities. These facilities are currently being rehabilitated and improved substantially through the receipt of federal funding. Loss or reduction of such funding would have a material effect on the operations of the District. r 1611A L.1 IMMOKALEE WATER& SEWER DISTRICT Page 31 of 51 r NOTES TO TIIE FINANCIAL STATEMENTS September 30,2017 and 2016 NOTE M-NET ASSETS r ' Restricted net assets consist of the following at September 30: 2017 2016 r Restricted assets $ 4,057,711 $ 4,007,669 L ' Less: liabilities payable from restricted cash (2,004,564) (1,785,965) 4-..J $ 2,053,147 $ 2,221,704 Unrestricted net assets consist of the following at September 30: 2017 2016 Designated for emergencies $ 1,000,000 $ 960,000 Designated for operations 2,796,665 3,300,690 Designated for vehicle replacement 463,984 259,086 Designated for capital equipment 539,145 540,234 Designated for maintenance reserve 2,589,272 2,143,097 Total Designated 7,389,066 7,203,107 Undesignated - 1,276,049 Total unrestricted net assets $ 7,389,066 $ 8,479,156 NOTE N - RISK MANAGEMENT The District is exposed to various risks of loss related to torts; theft of,damage to ._1 and destruction of assets;errors and omissions; injuries to employees,and natural disasters. —1 Insurance programs for general/professional liability, automobile,and property are through commercial insurance. The District retains the risk of loss, on insured claims, up to a deductible amount(ranging from 0%to 5% of total insured value depending on the type of loss) with the risk of loss in excess of this amount transferred to the insurance carrier. Limits of general liability are$1,000,000 per occurrence. The District is third party insured for employee health as well as workers'compensation. j .j r 1611A5 If IMMOKALEE WATER& SEWER DISTRICT Page 32 of 51 NOTES TO THE FINANCIAL STATEMENTS September 30, 2017 and 2016 NOTE O- COMMITMENT r The District has received approval from USDA for funding of approximately $21,000,000 to replace water lines within the District. The Letter of Obligation is for a$17,134,000 loan over 40 years at 2.25%; $4,063,900 grant; and the remaining approximately$13,000 in funding will be provided by the District. Construction began in fiscal year 2017, and it will last for approximately twenty four months. The following in a summary of the construction projects contracted by the District and not yet completed at September 30, 2017: 0 Amounts Paid Contract Through Price September 30 IWSD AC Main Undersized WM r Replacement: Phase 1 $ 5,410,360 $ 516,276 Phase 2 4,049,330 300,323 Phase 3 3,072,616 649,215 Phase 4 3,622,160 _ 830,105 $ 16,154,466 $ 2,295,919 Li Ei Ta 16 11 A5 a C El El LI C LI El U ■ S REQUIRED SUPPLEMENTARY INFORMATION ® OTHER THAN MD&A r + r E :J 1 ii 1611A5 rt y ' IMMOKALEE WATER& SEWER DISTRICT Page 33 of 51 SCIIEDULE OF REVENUES, EXPENSES AND CIIANGES IN NET POSITION -BUDGET(NON-GAAP BUDGETARY BASIS)AND - . ACTUAL WITH RECONCILIATION TO GAAP BASIS Year ended September 30,2017 Original Final Budget Budget Actual Variance OPERATING REVENUES Cross connection control fee $ 315,445 $ 340,308 $ 340,308 $ - Water service 2,779,091 3,109,415 3,109,415 - Wastewater service 4,776,444 5,040,983 5,040,983 - Meter service charge 602,139 644,698 644,698 - ` Late fees 89,486 85,075 85,075 - Reconnect and transfer fees 105,815 108,330 108,330 - .71 Miscellaneous charges, fees and other income 50,000 82,108 79,609 (2,499) TOTAL OPERATING REVENUES 8,718,420 9,410,917 9,408,418 (2,499) OPERATING EXPENSES WATER PLANTS/DISTRIBUTION Salaries and wages 702,062 608,678 608,678 - Overtime 86,097 25,117 25,117 - f1CA 60.294 52,419 52,419 - Unemployment taxes 1,041 95 95 - Employer pension contribution 42,124 35,744 35,744 - Health/life insurance 246,499 228,838 228,838 - ` , Workers'compensation 40,984 36,592 36,592 - Travel and training 26,000 15,025 15,025 - ._I Telephone and fax 8,420 7,318 7,341 (23) 1 Electric 177,849 159,767 159,767 - General liability insurance 20,060 18,463 18,463 - Comprehensive auto insurance 9,996 9,489 9,489 - Other insurance 91,455 79,396 79,396 - Repairs and maintenance 150,338 146,891 131,207 15,684 Other contract services 26,732 33,062 33,067 (5) Vehicle fuel 26,650 21,397 23,347 (1,950) Vehicle maintenance 21,806 8,125 8,125 - Licenses and permits 4,290 18,872 18,872 - Chemicals 104,737 96,087 96,087 - Other materials 131,811 34,834 34,556 278 Laboratory fees 28,080 23,761 23,761 - Uniforms/clothing allowance 3,900 2,624 2,624 - Memberships/periodicals/books 1,277 1,436 1,437 (1) SUB-TOTAL WATER PLANTS/DISTRIBUTION 2,012,502 1,664,030 1,650,047 13,983 The accompanying notes are an integral part of this statement. H 1 6 I 1 A 5 is IMMOKALEE WATER& SEWER DISTRICT Page 34 of 51 [ 3 SCHEDULE OF REVENUES,EXPENSES AND CHANGES IN NET POSITION-BUDGET (NON-GAAP BUDGETARY BASIS) AND i. e ACTUAL WITH RECONCILIATION TO GAAP BASIS,CONTINUED Year ended September 30,2017 z i Original Final Budget Budget Actual Variance t ; L WASTEWATER PLANT [ Salaries and wages 526,074 559,850 559,850 - Overtime 26,707 10,057 10,057 - Li FICA 42,288 44,763 44,763 - ® Unemployment taxes 1,941 80 80 - Employer pension contribution 31,564 26,082 26,082 - Q Health/life insurance 171,566 151,370 151,370 - Worker'compensation 28,745 22,362 22,362 - Travel and training 18,000 5,463 5.463 [ Telephone and fax 3.713 3,338 3,405 (67) Electric 240,412 231,463 231,463 - r e , Section 8 electric 8.742 5,995 5,995 - r , General liability insurance 20,060 18,463 18,463 - Comprehensive auto insurance 4,999 4,067 4,067 - [ Other insurance 86,317 75,256 75,256 - Section 8 field maintenance 16,061 - - - 1J Repairs and maintenance 125,967 212,990 197,990 15,000 Section 8 repairs 14,510 7,862 7,862 - Other contract services 70,966 13,646 13,650 (4) J Vehicle fuel 10,867 7,276 8,076 (800) Vehicle maintenance 14,635 9,056 9,056 - Licenses and permits 12,217 475 475 - D Chemicals 74,295 90,521 90,521 - ..--1 Other materials 50,170 45,103 44,787 316 Laboratory fees 37,432 51,343 51,343 - Residuals management 97,460 137,877 137,877 - Uniforms/clothing allowance 2,400 1,561 1,561 - Memberships/periodicals/books 638 538 538 - SUB-TOTAL WASTEWATER PLANT 1,738,746 1,736,857 1,722,412 14,445 The accompanying notes are an integral part of this statement. L j 1611A5 i , r L ' IMMOKALEE WATER& SEWER DISTRICT Page 35 of 51 E SCHEDULE OF REVENUES,EXPENSES AND CHANGES IN 3 NET POSITION - BUDGET (NON-GAAP BUDGETARY BASIS) AND ACTUAL WITH RECONCILIATION TO GAAP BASIS,CONTINUED Year ended September 30,2017 Original Final Budget Budget Actual Variance WAS1 EWA l'ER COLLECTION Salaries and wages 334,054 302,794 302,794 Overtime 34,773 15,435 15,435 FICA 28,215 25,982 25,982 - 0 Unemployment taxes 892 44 44 - `, Employer pension contribution 20,043 16,274 16,274 llealth/life insurance 119,235 96,998 96,998 - -1 Workers'compensation 19,179 13,342 13,342 - Travel and training 12,000 528 528 - • Telephone and fax 2,151 1,236 1,236 - Electric 40,625 33,095 35,782 (2,687) General liability insurance 20,060 18,463 18,463 - Comprehensive auto insurance 5,831 5,423 5,423 - Other insurance 1,345 1,151 1,151 - Repairs and maintenance 70,446 62,202 52,202 10,000 Ili Other contract services 6,650 10,708 10,713 (5) Vehicle fuel 14,537 9,484 10,741 (1,257) "1 Vehicle maintenance 48,828 36,237 36,237 - j Licenses and permits 9,306 1,103 1,103 - Chemicals 1,755 - - - .• 1 Other materials 44,670 44,211 43,976 235 :1 Uniforms/clothing allowance 1,800 963 963 - Memberships/periodicals/books 421 434 434 - - ' SUB-TOTAL WASTEWATER COLLECTION 836,816 696,107 689,821 6,286 The accompanying notes are an integral part of this statement. � ti 1 6 1 1 A 5 • , IMMOKALEE WATER & SEWER DISTRICT Page 36 of 51 r 1, SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN ` ' NET POSITION - BUDGET (NON-GAAP BUDGETARY BASIS)AND [ a ACTUAL WITH RECONCILIATION TO GAAP BASIS,CONTINUED Year ended September 30,2017 [ i 1 a Original Final Budget Budget Actual Variance 4• j CUSTOMER SERVICE'ADMIN 1 Salaries and wages 681,476 597,657 597,657 - Overtime 3,908 1,193 1,193 - [ FICA 52,432 45,054 45,054 - 0 Unemployment taxes 2,176 91 91 - Employer pension contribution 39,629 33,464 33,464 - 0 Health/life insurance 159,095 154,094 154,094 - Workers'compensation 1,713 2,025 2,025 - ` Legal services 43,000 33,000 33,000 - Other professional services 1,500 - - - Accounting/auditing 44,000 37,290 37,290 - Engineering services 127,200 97,727 97,727 - Travel and training 34,000 18,047 18,047 - Telephone and fax 4,120 4,188 4,345 (157) Postage and freight 46,211 35,645 35,645 - General liability insurance 4,194 3,874 3,874 - Comprehensive auto insurance 833 678 678 - Other insurance 47,609 33,805 33,805 - Other contract services 32,312 47 47 - Repairs and maintenance 36,253 40,821 40,826 (5) Vehicle fuel 256 500 500 - Vehicle maintenance 821 245 245 - 1 Office supplies 28,520 25,046 25,046 - Miscellaneous office expense 37,109 34,986 34,986 - Miscellaneous bank fees 4,038 8.220 7,702 518 Miscellaneous expense 764 41 41 - Arrowhead assessment exp. 3,000 35 - 35 Advertising 3,773 6,086 6,086 - Licenses and permits 1,517 175 175 - Memberships/periodicals/books 9,441 5,695 3,195 2,500 Hurricane Irma payroll - 62,500 - 62,500 Hurricane Irma supplies 20,639 - 20,639 SUB-TOTAL CUSTOMER SERVICE/ADMIN 1,450,900 1,302,868 1,216,838 86,030 The accompanying notes are an integral part of this statement. ti 1611A5 r ! 1 } r' i IMMOKALEE WATER& SEWER DISTRICT Page 37 of 51 1 ; SCHEDULE OF REVENUES,EXPENSES AND CIIANGES IN NET POSITION- BUDGET (NON-GAAP BUDGETARY BASIS) AND j ACTUAL WITH RECONCILIATION TO GAAP BASIS, CONTINUED rYear ended September 30,2017 L_ Original Final ,- Budget Budget Actual Variance i MAINTENANCE Salaries and wages 353,480 170,741 170,741 - r Overtime 25,258 451 451 - ` FICA 28,973 13,321 13,321 - U Unemployment taxes 470 22 22 - C� Employer pension contribution 21,209 17,851 17,851 - Health/life insurance 123,515 110,261 110,261 - ri Workers'compensation 19,694 15,337 15,337 - Travel and training 14,000 135 (365) 500 • Telephone and fax 1,648 1,471 1,516 (45) • General liability insurance 2,493 2,282 2,282 - Comprehensive auto insurance 7,497 6,778 6,778 - Repairs and maintenance 12,824 23,498 23,200 298 Other contract services 5,044 5,839 5,844 (5) - ' Vehicle fuel 10,494 4,926 5,618 (692) Vehicle maintenance 17,065 12,880 12,880 - it Licenses and permits 717 2,015 2,015 - Other materials 21,042 32,036 32,036 - Uniforms/clothing allowance 2,100 1,024 1,024 - Memberships/periodicals/books 486 249 249 - .1 Hurricane payroll - - 62,500 (62,500) Hurricane supplies - - 39,824 (39,824) SUB-TOTAL MAINTENANCE 668,009 421,117 523,385 (102,268) -I DEPRECIATION Depreciation 1,600,000 1,850,970 1,858,270 (7,300) SUB-TOTAL DEPRECIATION 1,600,000 1,850,970 1,858,270 (7,300) TOTAL OPERATING EXPENSES 8,306,973 7,671,949 7,660,773 11,176 OPERATING PROFIT $ 411,447 $ 1,738,968 $ 1,747,645 $ 8,677 The accompanying notes are an integral part of this statement. C I4 1 6 1 1 A 5 1 IMMOKALEE WATER & SEWER DISTRICT Page 38 of 51 L j SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET POSITION- BUDGET(NON-GAAP BUDGETARY BASIS) AND L ' ACTUAL WITH RECONCILIATION TO GAAP BASIS, CONTINUED Year ended September 30,2017 Original Final Budget Budget Actual Variance j OPERATING PROFIT, i. BROUGHT FORWARD $ 411,447 $ 1,738,968 $ 1,747,645 $ 8,677 riL NON-OPERATING REVENUES(EXPENSES) Interest income 50,000 57,166 57,166 - D Assessment cost,net 5,435 - (84) (84) Contributed capital-grant-FDEP EPA - - - f 3 Contributed capital-grant-USDA FHA - - - - Contributed capital-customers 30,000 40,700 40,700 - El Contributed capital-developers 70,000 - - - - Debt proceeds-USDA 10,900,000 10,900,000 1,449,000 (9,451,000) Debt proceeds-FDEP - - - - Debt proceeds-FCB - - - Other non-operating revenue 46,275 35,112 33,162 (1,950) Capital outlay (11,000,000) (10,940,700) (2,503,215) 8,437,485 Principal retirement-bonds (638,169) (615,442) (538,000) 77,442 Principal retirement-SRF - - (33,266) (33,266) Net Assets-brought forward 5,694,028 5,903,842 - (5,903,842) at Net Assets-carryforward (4,790,777) (6,259,566) - 6,259,566 . , Maintenance reserve - - - - Forfeited 401A - - 1,951 1,951 Interest expense (718,239) (828,721) (705,742) 122,979 Bad debt expense (35,000) (20,000) (19,294) 706 Gain(Loss)on disposal of assets (25,000) (11,359) (11,359) - —71 NET NON-OPERATING REVENUES(EXPENSES) (411,447) (1,738,968) (2,228,981) (490,013) NET PROFIT(LOSS) $ $ - $ (481,336) $ 481,336) Reconciliation: Net profit(loss)(Non-GAAP Budgetary Basis) $ (481,336) Debt proceeds (1,449,000) Capital outlay 2,503,215 Principal retirement-bonds 538,000 Principal retirement-SRF 33,266 Increase in Net Position(GAAP Basis) 1,144,145 Net position-beginning of the year 3L857.787 Net position-end of the year $ 33,001,932 The accompanying notes are an integral part of this statement. 16I1A5 U Page 39 of 51 C a Receipts/ Revenue Disbursements/ Recognized Expenditures Subrecipients n $ 1,449,000 (I) $ 3,804,054 None 0 [13 _ None $ 1,449,000 $ 3,804,054 El t 1611A5 r 4. 1 L t IMMOKALEE WATER&SEWER DISTRICT Page 40 of 51 ] NOTES TO TIIE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year ended September 30,2017 NOTE A- BASIS OF PRESENTATION The Schedule of Expenditures of Federal Awards has been prepared on an accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America and is in accordance with the provisions of the Uniform Guidance. 0 Expenditures reported on the Schedule of Expenditures of Federal Awards include cash disbursements, whether capitalized or expensed, during the fiscal year as well as 0 grant related amounts recorded as payable at year end. Revenues reported on the o Schedule of Expenditures of Federal Awards include income recognized including grant receivables recorded at year end. Cash receipts that were deferred are footnoted as such. NOTE B - INDIRECT COSTS The District did not routinely allocate costs to Federal Awards. Costs charged to such programs were direct costs unless specifically incurred for the program and allowed and indicated as such. The District has elected not to use the 10%de minimus indirect cost rate allowed under the Uniform Guidance. -1 I] 1611A5 U U U U U U ADDITIONAL REPORTS 0 0 0 Q 6 0 u ., 7.31 :.l mi ' 611A5 %nilialiu,is St'',f�f•AN Florida lmutih e of Online('Public •tccnuntnut+ •/ �/ \merican lnvlilule of Certifier]Public tecounlunIs & Company, PA 'rIs t Companies PI I I Ce Seebm El lnr Diavam raj Certified Public Accountants&Consultants Page 41 of 51 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 3 WITH GOVERNMENT AUDITING STANDARDS D Board of Commissioners Immokalee Water& Sewer District [, 1020 Sanitation Road Immokalee, Florida 34142 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 business-type activities of Immokalee Water& Sewer District(the "District") which comprise the statement of net position as of September 30, 2017, and the related statements of revenues, expenses and changes in net position and cash flows for the year then ended and the related notes to the financial statements and have issued our report thereon dated January 31, 2018. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered Immokalee Water & Sewer 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 R_ the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Immokalee Water& Sewer District's internal control. Accordingly,we do not express an opinion on the effectiveness of the Immokalee Water&Sewer 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 combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the basic financial statements will not be prevented or detected and INTEGRITY SERVICE ......... EXPERIENCE R 12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 •Phone: (239)333-2090 •Fax: (239)333-2097 1611A5 Li j Page 42of51 corrected on a timely basis. A significant deficiency is a deficiency,or a combination of r j deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. J Our consideration of internal control was for the limited purpose described in the first paragraph � of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did E not identify any deficiencies in internal control that we consider to be material weaknesses, as defined previously. However, material weaknesses may exist that have not been identified. Li Further,we did, however, note certain other matters that we have reported in our Report to Management dated January 31,2018. 0 Compliance and Other Matters As part of obtaining reasonable assurance about whether Immokalee Water& Sewer District's [? financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,contracts and grants,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 internal control and rj 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. 0 /4, A dmf 7 TUSCAN&COMPANY, P.A Fort Myers, Florida January 31, 2018 1611 A5 TUSCAN Florida Instiluie or Certified Public accountant+ n lrncricnn Instilule01Ccrlilied Public ‘ccountnuls & Company, 1-A I'rn.uc Cumpanie,,Pi'thee'cLuun lar OIl Hllln Ei Certified Public Accountants&Consultants Page 43 of 51 Independent Auditor's Report on Compliance for Each Major Program/Project and on Internal Control Over Compliance Required by the Uniform Guidance Board of Commissioners > j Immokalec Water&Sewer District 1020 Sanitation Road Immokalce, Florida 34142 Report on Compliance for Each Major Federal Program We have audited Immokalee Water& Sewer District's compliance with the types of compliance 3 requirements described in the OMB Compliance Supplement as applicable,that could have a direct and material effect on each of Immokalee Water& Sewer District's major federal programs for the year ended September 30, 2017. Immokalee Water& Sewer District's major federal r 1 programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. r 3 Management's Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its major federal programs. Auditor's Responsibility Our responsibility is to express an opinion on compliance for each of Immokalee Water& Sewer District's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance 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 I States of America; and audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, "Uniform Administrative Requirements, Cost Principles,and Audit Requirements for Federal Awards" ("Uniform Guidance"). Those standards,and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a } major federal program occurred. An audit includes examining,on a test basis,evidence about Immokalee Water&Sewer District's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. J INTEGRITY ... SERVICE ... EXPERIENCE R 12621 World Plaza Lane,Building 55 • Fort Myers, FL 33907 • Phone: (239)333-2090• Fax: (239)333-2097 1611A5 i � Page 44 of 51 r , I .1 We believe that our audit provides a reasonable basis for our opinion on compliance for each E ' major federal program. However, our audit does not provide a legal determination of Immokalee [ ) Water & Sewer District's compliance with those requirements. II I Opinion on Each Major Federal Program 11 In our opinion, Immokalee Water& Sewer District complied, in all material respects,with the types of compliance requirements referred to above that could have a direct and material effect on r each of its major federal programs for the year ended September 30,2017. LI Report on Internal Control Over Compliance 0 Management of Immokalce Water& Sewer District is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Immokalee Water & Sewer District's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly,we do not express an opinion on the effectiveness of Immokalee Water& Sewer District's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions,to prevent, or detect and correct noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal j control over compliance is a deficiency, or combination of deficiencies, in internal control over ,., compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented,or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance,yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be deficiencies, material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 16I1A . 1} Page 45 of 51 Purpose of the Report The purpose of this report on internal control over compliance is solely to describe the scope of L a our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly,this report is not suitable for any other purpose. ._a L lltait) L , TUSCAN& COMPANY, P.A. Fort Myers, Florida January 31, 2018 11 II 3 1611A5 L IMMOKALEE WATER& SEWER DISTRICT Page 46 of 51 [ r SCHEDULE OF FINDINGS AND QUESTIONED COSTS - FEDERAL AWARDS Year ended September 30,2017 Section I-Summary of Auditor's Results Financial Statements fl Type of auditor's report issued Unmodified Internal control over financial reporting: Control deficiency(ies) identified? Yes X No Significant deficiency(ies) identified? Yes X No Material weaknesses) identified? Yes X None reported Noncompliance material to financial statements noted? Yes X No 9 Federal Awards Internal control over major programs: Control deficiency(ies) identified? Yes X No Significant deficiency(ies) identified? Yes X No Material weakness(es) identified? Yes X None reported Type of auditors report issued on compliance for major programs Unmodified Any audit findings disclosed that are required to be reported in accordance with 2 CFR, Section 200.516(a)? Yes X No Identification of major programs (Type A): CFDA Number(s) Name of Federal Program or Cluster 10.760 U.S. Department of Agriculture { Dollar threshold used to distinguish between Type A and Type B programs Threshold used was$750,000. Auditee qualified as low-risk auditee? Yes X No k 1611A5 • ) t i r • ' IMMOKALEE WATER & SEWER DISTRICT Page 47 of 51 SCHEDULE OF FINDINGS AND QUESTIONED COSTS - FEDERAL AWARDS, CONTINUED ' Year ended September 30,2017 Listing of Subrecipients and matching amounts passed-through: 7 None- not applicable (; Section II- Financial Statement Findings 1'hcre were no deficiencies, material weaknesses, or instances of noncompliance related to El the financial statements. ® Section III-Federal Award Findings and Questioned Costs There were no audit findings related to Federal Awards required to be reported by 2 CFR, Section 200.516(a). Section IV-Status of Federal Prior Year Findings There were no prior year findings. 16 I 1 A 5 Arni„►in►tt, TUSCAN Florida Institute of Certified Public lceountnnt` American Institute of Certified Public tecountoots Company, PA I'mate Companies Pr JIIIL ticuum Ia•c 1)1%Non Certified Public Accountants&Consultants Page 48 of 51 Li INDEPENDENT ACCOUNTANT'S REPORT ON COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES Board of Commissioners Immokalee Water& Sewer District 1020 Sanitation Road LI Immokalee, Florida 34142 We have examined ImmokaIce Water& Sewer District's compliance with Section 218.415, 0 Florida Statutes, regarding the investment of public funds during the year ended September 30, 2017. Management is responsible for Immokalee Water& Sewer District's compliance with those requirements. Our responsibility is to express an opinion on Immokalee Water& Sewer 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 Immokalee Water& Sewer 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 Immokalee Water& Sewer District's compliance with specified requirements. In our opinion, Immokalee Water& Sewer District complied, in all material respects, with the aforementioned requirements for the year ended September 30,2017. This report is intended solely for the information and use of the Immokalee Water& Sewer 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. .614,(Alagoi) (19441/01, • 4. TUSCAN&COMPANY, P.A. Fort Myers, Florida January 31,2018 INTEGRITY SERVICE EXPERIENCE R 12621 World Plaza Lane, Building 55 •Fort Myers,FL 33907•Phone: (239)333-2090 •Fax: (239)333-2097 1 5 ,Pr�s C �d[,�\ N IN Institule of Certified Public Accountants J�, American Institute of Certified Public Accowuanlj & Company, PA Priaatc Companies Practice Sedum lar Di%ision Certified Public Accountants&Consultants El Pagc 49 of 51 INDEPENDENT AUDITOR'S REPORT TO MANAGEMENT i Board of Commissioners Immokalec Water& Sewer District 1020 Sanitation Road Immokalcc, Florida 34142 We have audited the accompanying basic financial statements of Immokalee Water& Sewer District(the "District") as of and for the year ended September 30, 2017 and have issued our report thereon dated January 31, 2018. We conducted our audit in accordance with auditing standards generally accepted in the United r 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. Disclosures in that report,which is dated January 31,2018, should be considered in conjunction with this report to management. J 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 j 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 whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no financially significant prior year comments. INTEGRITY SERVICE EXPERIENCE 12621 World Plaza Lane, Building 55 •Fort Myers,FL 33907 •Phone: (239)333-2090•Fax: (239)333-2097 f7 A. l r1 1611A5 J ' Page 50of51 F • 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 except as noted below. Section 10.554(1)(i)3.,Rules of the Auditor General,requires that we address noncompliance with provisions of contracts or grant agreements, or abuse, that have 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., Rules of the Auditor General, requires that the name or official title Q and legal authority for the primary government and each component unit if 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 fiscal year ended September 30, 2017, filed with the Florida Department of Financial Services pursuant to Section 218.32(1)(a) Florida Statutes, is in agreement with the annual financial audit report for the fiscal year ended September 30, 2017. 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 have applied financial condition assessment procedures. It is management's responsibility 1 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 same. • 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. E3 I611AS r J Page 51 of 51 • 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 audit, we 13 determined that the Authority complied with Section 218.415, Florida Statutes as El reported in our Independent Accountant's Report on Compliance with Section 218.415, Florida Statutes dated January 31, 2018, included herein. E r PRIOR YEAR COMMENTS: y No financially significant comments noted. CURRENT YEAR COMMENTS: U 2017-1 Reconciliation of Account Balances Should Be Performed Routinely and Timely During the audit, it was noted that the District was unable to provide an accounts payable listing and fixed asset reconciliation that agreed to the balances recorded at fiscal year-end. In addition, it was noted that amounts were dispersed directly from the bond anticipation note and not recorded in the general ledger. This resulted in an understatement of assets (CIP) and the note balance. We recommend that the accounting staff reconcile all account balances on a monthly basis, ensuring that all balance sheet accounts agree to subsidiary ledgers. These reconciliations should be performed on a monthly basis and any differences or discrepancies investigated and corrected. ,1 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. 7eARAA,..0 TUSCAN& COMPANY, P.A. Fort Myers,Florida 1 January 31, 2018 r k 1 i611AS Li r �. L ; L r Lz r L . r r ' r E EXHIBIT [H r 1 El 16 I 1 A5 Immokalee Water&Sewer District 1020 Sanitation Road • Immokalce,Florida 34142 LI • • (239)658-3630 • • • FAX(239)658-3634 Immokalee Water & Sewer District Q February 22,2018 Sherrill F.Norman,CPA Auditor General,State of Florida [1 Claude Denson Pepper Building 111 West Madison Street O Tallahassee,Florida 32399-1450 Dear Ms.Norman: This letter is in response to the Management Letter in the District's Year Ending September 30,2017 audit, performed by Tuscan & Company, P.A.; which was presented to the Board on February 21, 2018 and accepted by the Board on February 21,2018. El CURRENT YEAR COMMENTS: El 2017-1 Reconciliation of Account Balances Should Be Performed Routinely and Timely. L During the audit, it was noted that the District was unable to provide an accounts payable listing and 1 fixed asset reconciliation that agreed to the balances recorded at fiscal year-end. ' In addition, it was noted that amounts were dispersed directly from the bond anticipation note and r, not recorded in the general ledger. This resulted in an understatement of assets(C/P) and the note J balance. We recommend that the accounting staff reconcile all account balances on a monthly basis, ensuring that all balance sheet accounts agree to subsidiary ledgers. These reconciliations should be performed on a monthly basis and any differences or discrepancies investigated and corrected. We have changed our upper level accounting person, and will ensure that she begins 3d reconciling the accounts on a monthly basis. ' As usual, we have enjoyed working with Tuscan & Company P.A., during the course of our audit. The field personnel are always professional and knowledgeable.They understand the importance we place on accountability both to Rural Development and to the citizens of Immokalee,whom we serve. Please contact our office if you have any questions. Sincerely, 111,?<°)1 Y4::) 1 Eva J.Deyo Executive Director 1] ._9 1 Visit our Web Page at: www.iw-sd.com 1 E-mail: evadeyo@iw sdcom WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT 16 I 1 A 6 c/o Special District Services, Inc. 2501 Burns Road, Suite A Palm Beach Gardens, Florida 33410 (561) 630-4922 Fax: (561) 630-4923 April 5, 2018 —`— — ,J• VIA CERTIFIED MAIL— RETURN RECEIPT REQUESTED Clerk of the Circuit Court Collier County Courthouse 3315 Tamiami Trail East, #102 Naples, Florida 34112-5324 Re: Winding Cypress Community Development District To Whom It May Concern: Pursuant to Florida law, enclosed please find a copy of the following document relative to the above referenced Community Development District: 1.) Proposed Fiscal Year 2018/2019 Budget (Oct. 1, 2018 — Sept. 30, 2019) If you have any questions or comments, please contact our office. Sincerely, SPECIAL DISTRICT SERVICES, INC. Laura J. Arche r Enclosure 1611A6 Windint Cypress Community Development District Proposed Budget For Fiscal Year 2018/2019 October 1, 2018 - September 30, 2019 1611A6 CONTENTS I PROPOSED BUDGET II DETAILED PROPOSED BUDGET III DETAILED PROPOSED DEBT SERVICE FUND BUDGET IV ASSESSMENT COMPARISON 1611A6 PROPOSED BUDGET WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2018/2019 OCTOBER 1, 2018 -SEPTEMBER 30, 2019 FISCAL YEAR 2018/2019 REVENUES BUDGET 0&M Assessments 89,833 Debt Assessments 517,686 Developer Contribution-0&M 0 Interest Income 120 TOTAL REVENUES $ 607,639 EXPENDITURES Supervisor Fees 0 Payroll Taxes-Employer 0 Engineering/Inspections 3,500 Management 34,632 Legal 16,250 Assessment Roll 5,000 Audit Fees 3,400 Arbitrage Rebate Fee 650 Insurance 6,172 Legal Advertisements 2,700 Miscellaneous 750 Postage 250 Office Supplies 650 Dues&Subscriptions 175 Trustee Fee 3,780 Continuing Disclosure Fee 1,000 TOTAL EXPENDITURES $ 78,909 REVENUES LESS EXPENDITURES $ 528,730 Bond Payments (486,625) BALANCE $ 42,105 County Appraiser Fee (6,015) Tax Collector Fee (12,030) Discounts For Early Payments (24,060) EXCESS/(SHORTFALL) $ - Carryover Funds From Prior Year 0 NET EXCESS/(SHORTFALL) $ - 3/27/2018 11:47 AM 1611Ab DETAILED PROPOSED BUDGET WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2018/2019 OCTOBER 1, 2018 -SEPTEMBER 30, 2019 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2016/2017 2017/2018 2018/2019 REVENUES ACTUAL BUDGET BUDGET COMMENTS 0&M Assessments 90,091 89,833 89,833 Expenditures Less Interest/.94 Debt Assessments 518,311 517,686 517,686 Bond Payments/.94 Developer Contribution-O&M 0 0 0 Interest Income 115 120 120 Interest Projected At$10 Per Month TOTAL REVENUES 608,517 $ 607,639 $ 607,639 EXPENDITURES Supervisor Fees 0 0 0 Payroll Taxes-Employer 0 0 0 Engineering/Inspections 3,132 3,500 3,500 No Change From 2017/2018 Budget Management 33,228 33,924 34,632 CPI Adjustment Legal 3,496 17,500 16,250 FY 2017/2018 Expenditure Through Dec 2017 Was$2,878 Assessment Roll 5,000 5,000 5,000 As Per Contract Audit Fees 3,200 3,300 3,400 Accepted Amount For 2017/2018 Audit Arbitrage Rebate Fee 650 650 650 No Change From 2017/2018 Budget Insurance 5,100 5,610 6,172 Insurance Company Estimate Legal Advertisements 2,231 2,700 2,700 No Change From 2017/2018 Budget Miscellaneous 303 750 750 No Change From 2017/2018 Budget Postage 296 250 250 No Change From 2017/2018 Budget Office Supplies 258 750 650$100 Decrease From 2017/2018 Budget Dues&Subscriptions 175 175 175 No Change From 2017/2018 Budget Trustee Fee 3,709 3,800 3,780$20 Decrease From 2017/2018 Budget Continuing Disclosure Fee 1,000 1,000 1,000 No Change From 2017/2018 Budget TOTAL EXPENDITURES 61,778 $ 78,909 $ 78,909 REVENUES LESS EXPENDITURES 546,739 $ 528,730 $ 528,730 Bond Payments (491,945) (486,625) (486,625)2019 P&I Payments Less Earned Interest BALANCE 54,794 $ 42,105 $ 42,105 County Appraiser Fee (5,234) (6,015) (6,015)One Percent Of Total Assessment Roll Tax Collector Fee (11,850) (12,030) (12,030)Two Percent Of Total Assessment Roll Discounts For Early Payments (15,851) (24,060) (24,060)Four Percent Of Total Assessment Roll EXCESS/(SHORTFALL) $ 21,859 $ - $ - Carryover Funds From Prior Year 0 0 0 Carryover Funds From Prior Year NET EXCESS/(SHORTFALL) $ 21,859 $ - $ 3/27/2018 11:47 AM II 161 1 A6 DETAILED PROPOSED DEBT SERVICE FUND BUDGET WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2018/2019 OCTOBER 1,2018-SEPTEMBER 30,2019 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2016/2017 2017/2018 2018/2019 REVENUES ACTUAL BUDGET BUDGET COMMENTS Interest Income 761 150 225 Projected Interest For 2018/2019 Developer Contribution 352,375 0 0 November 2016 Payment Was Developer Funded NAV Tax Collection 491,945 486,625 486,625 Maximum Debt Service Collection Total Revenues $ 845,081 $ 486,775 $ 486,850 EXPENDITURES Principal Payments 170,000 130,000 135,000 Principal Payment Due In 2019 Interest Payments 361,350 352,950 347,750 Interest Payments Due In 2019 Bond Redemption 0 3,825 4,100 Estimated Excess Debt Collections Total Expenditures $ 531,350 $ 486,775 $ 486,850 Excess/(Shortfall) $ 313,731 $ - $ - Series 2015 Bond Information Original Par Amount= $7,535,000 Annual Principal Payments Due= November 1st Interest Rate= 4.00%-5.00% Annual Interest Payments Due= May 1st&November 1st Issue Date= December 2015 Maturity Date= November 2045 Par Amount As Of 1/1/18= $7,240,000 I I I 3/27/2018 11.47 AM 1611A6 WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT ASSESSMENT COMPARISON Original Fiscal Year Fiscal Year Fiscal Year Projected 2016/2017 2017/2018 2018/2019 Assessment* Assessment* Assessment* Projected Assessment* 0&M For Phases 1 &2 SF Villas $ - $ 164.53 $ 164.53 $ 164.53 Debt For Phases 1 &2 SF Villas $ 835.00 $ 835.00 $ 835.00 $ 835.00 Total For Phases 1&2 SF Villas $ 835.00 $ 999.53 $ 999.53 $ 999.53 O&M For Phases 1 &2 SF 50'Units $ - $ 164.53 $ 164.53 $ 164.53 Debt For Phases 1 &2 SF 50'Units $ 939.00 $ 939.00 $ 939.00 $ 939.00 Total For Phases 1&2 SF 50'Units $ 939.00 $ 1,103.53 $ 1,103.53 $ 1,103.53 O&M For Phases 1 &2 SF 65'Units $ - $ 164.53 $ 164.53 $ 164.53 Debt For Phases 1 &2 SF 65'Units $ 1,043.00 $ 1,043.00 $ 1,043.00 $ 1,043.00 Total For Phases 1&2 SF 65'Units $ 1,043.00 $ 1,207.53 $ 1,207.53 $ 1,207.53 0&M For Phase 3 SF Villas $ - $ - $ - $ - Debt For Phase 3 SF Villas $ - $ - $ - $ - Total For Phase 3 SF Villas $ - $ - $ - $ - O&M For Phase 3 SF 50'Units $ - $ - $ - $ - Debt For Phase 3 SF 50'Units $ - $ - $ - $ - Total For Phase 3 SF 50'Units $ - $ - $ - $ - O&M For Phase 3 SF 65'Units $ - $ - $ - $ - Debt For Phase 3 SF 65'Units $ - $ - $ - $ - Total For Phase 3 SF 65'Units $ - $ - $ - $ - *Assessments Include the Following: 4%Discount for Early Payments 1%County Tax Collector Fee 1%County Property Appraiser Fee Community Information: Phases 1 &2: Phase 3: Phases 1 &2: 546 Units Villas: 94 Units Villas: 28 Units Phase 3: 235 Units 50'Lots: 310 Units 50'Lots: 136 Units Total: 781 Units 65'Lots: 142 Units 65'Lots: 71 Units Total: 546 Units Total: 235 Units 3/27/2018 11:47 AM IV 445 , 0) CD CO 0 : “J mr..1 ii ti N. Ln iii ,.... o 0 4/2 MEM l?,10 .. 0 <0- 4 k .1111 I 0 cr •ets1 0 --I 0.tinin : „nix= '• -me;iaol • v.: ?.. m ...... ......... c4 © immamilimmin is) ....... imimuim•• .., „ ..., .1•111.111010M1/1111•=111 . ...., X F—: miimmumilimillim H v; milimmemnimm• u) .....m.............. =..........m... .... mui Inimilmiliilim ...0 ........ .... ... ...... ,....) ,....1 N mimmomm0omir 'f. .. ...... .. ci •1111MIPM 4 4 — .1111•11=MIII=M111111=111111111M ..... 4-', , ••••••=11 .1 L.-I 0 C m••••••=mmi mmu••=....... ........ r-a ,..., 4. ISMUlINIIIUNIII /1 D Immommmimminmam• 0 0 .......... ........ i- D N „..., -r-i r-i tor.f: ^rr tr, -, .4 ,,,„_; 0 ,4 -',... P."; 1,) -•--, CI` •' ', ,;4'n, 6 e',..., ;,..i ).,--) :.•, ,,..f.4 f•-- -.i Q, F, d P R I ANNUAL CEB NOTICE Ann P. Jennejohn From: SerranoMarlene <Marlene.Serrano@colliercountyfl.gov> Sent: Friday, January 05, 2018 4:09 PM To: Ann P.Jennejohn Subject: Nuisance Abatement Ordinance advertisement Attachments: Request for legal Advertisement Form 010518.pdf Good afternoon Ann, Please find attached the request for advertisement of the Nuisance Abatement Ordinance. Purchase Order# 4500182060 is open for Naples Daily News advertisement costs. Please let me know if you need anything else. Thank you for your help. I really appreciated. J4ar(ene Serrano, MSBA,CPM Manager, Code Enforcement Operations Growth Management Department 2800 North Horseshoe Drive Naples, Fl 34104 Office:239.252.2440 Direct:239.252.2487 Fax:239.252.3926 New Email: Marlene.Serrano@colliercountyfl.gov NOTE:Email Address Has Changed "HOW ARE WE DOING?" Please CLICK HERE to fill out a CUSTOMER SURVEY. We appreciate(your feedbacks ATTENTION: Be advised that under Florida's Government-in-the-Sunshine law,information contained within this email becomes public record, unless protected by specific exemption. The law provides a right of access to governmental proceedings and documents at both the state and local levels. There is also a constitutionally guaranteed right of access. For more information on this law,visit: Florida's Sunshine Law. 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 -), .l .,,. 161 1 B 1 COLLIER COUNTY FLORIDA `' ,uvi REQUEST FOR LEGAL ADVERTISING OF PUBLIC HEARINGS To: Clerk to the Board: Please place the following as a: ® Normal legal Advertisement ❑ Other: (Display Adv., location,etc.) ********************************************************************************************************** Originating Dept/Div: GMD Person: Marlene Serrano Date: 01/05./2018 Petition No.(If none,give brief description): Public Notice from the Code Enforcement Department of Collier County, Florida. Notice about weeds or grasses over 18 inches in height-Ordinance 2009-08 Petitioner: (Name&Address): Name&Address of any person(s)to be notified by Clerk's Office: (If more space is needed,attach separate sheet) Hearing before BCC BZA N/A Other 113Ce4 ctiQIP D Requested Hearing date: (Based on advertisement appearing 10 days before hearing. Newspaper(s)to be used: (Complete only if important): ® Naples Daily News ❑ Other ❑ Legally Required Proposed Text: (Include legal description&common location&Size: This notice needs to be published for a minimum of(4)four Sundays beginning 01/14/2018 and on every other Sunday thereafter(01/28. 2/11 &3/4). A PUBLIC NOTICE FROM THE CODE ENFORCEMENT DEPARTMENT OF COLLIER COUNTY, FLORIDA NOTICE ABOUT WEEDS OR GRASSES OVER 18 INCHES IN HEIGHT-ORDINANCE 2009-08 The Collier County Litter,Weed and Exotics Control Ordinance requires that all owners of developed and undeveloped lots shall control all excessive growth of grasses or weeds over 18 inches by mowing.All lots with such vegetation over 18 inches in height will be identified by a Code Enforcement Investigator and a Notice of Violation and Order to Correct may, at the County's option, be mailed to the property owner(s)or posted on the lot. If posted,a copy of this notice will also be posted at the Collier County Courthouse at 3301 Tamiami Trail E., Naples FL 34112 or the Immokalee Courthouse at 106 1st Street S. Immokalee FL, 34142, as applicable. A posted notice may, at the option of the County, be used in lieu of mailing individual letters to property owners. After ten(10)days from the date of posting or mailing, if no action is taken, the County will abate the violation by contracting for the lot to be mowed by a mowing contractor. A bill will then be sent to the lot's owner of record for the mowing fees plus an administrative fee of one hundred dollars($100.00).Additional charges can be assessed for oversized lots or extremely overgrown lots. Repeat violators may be subject to additional fees or charges, or after three violations may be included in a mandatory lot mowing program instituted by the County. The owner must remit payment for the amounts billed within twenty(20)days from the mailing of the County's invoice. If the invoiced bill is not paid within this twenty-day period a Determination Order assessing a lien will be imposed by the Special Magistrate. If certified and recorded,this Order may constitute a lien on ALL of the violator's real and personal property in Collier County. This lien may be paid without further costs,within twenty(20)days from the date of determination by the Special Magistrate for Collier County. If the lien remains unpaid after one(1)year 161181 from the date of the recording of the lien, Collier County may bring suit to foreclose the lien as set for in Chapter 173, Florida Statutes. All property owners are requested to make arrangements for the proper maintenance of their land as the practice of sending mailed Notices of Violation to owners, in particular absentee owners,will be at the option of the County.The cooperation of all affected property owners will assist in reducing the large number of complaints about such nuisances received each year by the Code Enforcement Department. Compliance with this requirement will also help to control vermin and improve the appearance of the affected areas of the unincorporated County. Any questions regarding these procedures can be addressed to the Code Enforcement Department. Phone number (239)252-2440; located at 2800 North Horseshoe Drive, Naples, FL 34104. Companion petition(s), if any&proposed hearing date: Does Petition Fee include advertising cost?❑ Yes ® No If Yes. what account should be charged for advertising costs? Reviewed by: Division Administrator or Designee Date List Attachments: DISTRIBUTION INSTRUCTIONS A. For hearings before BCC or BZA: Initiating person to complete one copy and obtain Division Head approval before submitting to County Manager. Note: If a legal document is involved,be sure that any necessary legal review,or request for same,is submitted to County Attorney before submitting to County Manager. The Manager's office will distribute copies: ❑ County Manager agenda file: to ❑ Requesting Division ❑ Original Clerk's Office B. Other hearings: initiating Division head to approve and submit original to Clerk's Office,retaining a copy for file. ********************************************************,***********,**************************************** FOR CLERK'S OFFICE USE 0111411 t 2 I Date Received: 1 `Q Date of Public hearing:_ Date advertised: I it4) i`�t c3 } iJJ Lif a 161 16 1 Acct #068782 January 8, 2017 Attn: Legals Naples News Media 1100 Immokalee Road Naples, FL 34110 Re: Code Enforcement Department's Annual Nuisance Abatement Notice Legals: Please advertise the notice referenced above on the four following Sundays: January 14, January 28, February 11 and Sunday, March 4, 2018. Please send the Affidavit of Publication, including charges involved, to this office. Thank you. Ann Jennejohn, Deputy Clerk P.O. #4500182060 161181 PUBLIC NOTICE FROM THE CODE ENFORCEMENT DEPARTMENT OF COLLIER COUNTY, FLORIDA NOTICE ABOUT WEEDS OR GRASSES OVER 18 INCHES IN HEIGHT - ORDINANCE 2009-08. The Collier County Litter, Weed and Exotics Control Ordinance requires that all owners of developed and undeveloped lots shall control all excessive growth of grasses or weeds over 18 inches by mowing. All lots with such vegetation over 18 inches in height will be identified by a Code Enforcement Investigator and a Notice of Violation and Order to Correct may, at the County' s option, be mailed to the property owner (s) or posted on the lot . If posted, a copy of this notice will also be posted at the Collier County Courthouse at 3315 Tamiami Trail E. , Naples FL 34112 or the Immokalee Courthouse at 106 1st Street S . Immokalee FL, 34142, as applicable . A posted notice may, at the option of the County, be used in lieu of mailing individual letters to property owners . After ten (10) days from the date of posting or mailing, if no action is taken, the County will abate the violation by contracting for the lot to be mowed by a mowing contractor. A bill will then be sent to the lot ' s owner of record for the mowing fees plus an administrative fee of one hundred dollars ($100 . 00) . Additional charges can be assessed for oversized lots or extremely overgrown lots . Repeat violators may be subject to additional fees or charges, or after three violations may be included in a mandatory lot mowing program instituted by the County. The owner must remit payment for the amounts billed within twenty (20) days from the mailing of the County' s invoice . If the invoiced bill is not paid within this twenty-day period a Determination Order assessing a lien will be imposed by the Special Magistrate . If certified and recorded, this Order may constitute a lien on ALL of the violator' s real and personal property in Collier County. This lien may be paid without further costs, within twenty (20) days from the date of determination by the Special Magistrate for Collier County. If the lien remains unpaid after one (1) year from the date of the recording of the lien, Collier County may bring suit to foreclose the lien as set for in Chapter 173, Florida Statutes . All property owners are requested to make arrangements for the proper maintenance of their land as the practice of sending mailed Notices of Violation to owners, in particular absentee owners, will be at the option of the County. The cooperation of all affected property owners will assist in reducing the large number of complaints about such nuisances received each year by the Code Enforcement Department . Compliance with this requirement will also help to control vermin and improve the appearance of the affected areas of the unincorporated County. 161181 Any questions regarding these procedures can be addressed to the Code Enforcement Department . Phone Number (239) 252-2440; located at 2800 North Horseshoe Drive, Naples, FL 34104 . 161181 Ann P. Jennejohn From: Ann P.Jennejohn Sent: Monday, January 08, 2018 8:52 AM To: Naples Daily News Legals Subject: Annual Code Enforcement Board Notice (running 4X) Attachments: Annual Code Enforcement Notice (2018).doc;Annual Code Enforcement Notice (2018).doc Good Morning, Please advertise the attached on the four (4) following Sundays: Sunday, January 14, Sunday, January 28, Sunday, February 11 and on Sunday, March 4, 2018. Thank you! Ann Jennejohn, Deputy Clerk Clerk of the Circuit Court Clerk to the Value Adjustwtent Board Collier County Board Minutes & Records Dept. 239-252-8406 Fax 239-2.52-8408 1 161181 Ann P. Jennejohn From: Legals@naplesnews.com Sent: Monday, January 08, 2018 9:25 AM To: Ann P.Jennejohn Subject: Ad: 1883213, PUBLIC NOTICE FROM THE CODE ENFORCEM Attachments: BCCCODEENF-92-1883213-1.pdf Good Morning Ann, Attached is the ad proof, please review avid let us know if you have any questions. We need an approval in order for the ad to run on the 1st date scheduled. Deadline: 2pwt for next day publication, except for Sunday/Monday publication, the deadline is 4pwt on Friday. Thank you, Mereida Cardenas Legal Advertising Specialist PART OF THE USA TODAY NETWORK Office: 23 9.213.(00(01 Legals@naplesnews.cowt naplesnews.cowt 1 > Ad Proof . .4apirs DiahLll rw Sales Rep:Mereida Cardenas(N9103) Phone: Email: —11111=1111W--- ' 1111111111=11111 Date:01/08/18 This is a proof of your ad scheduled to run on the dates indicated below. Account Number:506695(N068782) Please confirm placement prior to deadline by contacting your account Company Name:BCC/CODE ENFORCEMENT rep at . Ad Id: 1883213 P.O.No.: Total Cost:$1,554.00 Contact Name: Email:Martha.Vergara@collierclerk.com Tag Line:PUBLIC NOTICE FROM THE CODE ENFORCEM Address:3299 TAMIAMI TRL E#700,NAPLES,FL,34112-5749 Start Date:01/14/18 Stop Date:03/04/18 Phone:(239)774-8049 Fax:(239)774-6179 Number of Timess:4 Class: 16250-Public Notices Publications:ND-Naples Daily News,ND-Internet-naplesnews.com I agree this ad is accurate and as ordered. PUBLIC NOTICE FROM plus an administrative fee of in particular absentee owners, THE CODE ENFORCEMENT one hundred dollars($100.00). will be at the option of the DEPARTMENT OF COLLIER Additional charges can be County.The cooperation of all COUNTY,FLORIDA assessed for oversized lots affected property owners will or extremely overgrown assist in reducing the large NOTICE ABOUT WEEDS OR lots. Repeat violators may number of complaints about GRASSES OVER 18 INCHES IN be subject to additional fees such nuisances received each HEIGHT-ORDINANCE 2009-08. or charges, or after three year by the Code Enforcement The Collier County Litter,Weed violations may be included Department. Compliance and Exotics Control Ordinance in a mandatory lot mowing with this requirement will requires that all owners of program instituted by the also help to control vermin developed and undeveloped County. and improve the appearance lots shall control all excessive The owner must remit payment of the affected areas of the growth of grasses or weeds for the amounts billed within unincorporated County. over 18 inches by mowing. twenty (20) days from the Any questions regarding these All lots with such vegetation mailing of the County's procedures can be addressed over 18 inches in height invoice. If the invoiced bill is to the Code Enforcement will be identified by a Code not paid within this twenty- Department. Phone Number Enforcement Investigator day period a Determination (239) 252-2440; located at and a Notice of Violation and Order assessing a lien will 2800 North Horseshoe Drive, Order to Correct may, at the be imposed by the Special Naples,FL 34104. County's option, be mailed Magistrate. If certified and January 14, 28, February 11 to the property owner(s) or recorded, this Order may and March 4,2018 posted on the lot. If posted,a constitute a lien on ALL of the copy of this notice will also be violator's real and personal posted at the Collier County property in Collier County. Courthouse at 3315 Tamiami This lien may be paid without Trail E.,Naples FL 34112 or the further costs, within twenty Immokalee Courthouse at 106 (20) days from the date of 1st Street S. Immokalee FL, determination by the Special 34142,as applicable. Magistrate for Collier County. A posted notice may, at the If the lien remains unpaid option of the County, be used after one (1) year from the in lieu of mailing individual date of the recording of the letters to property owners. lien,Collier County may bring After ten (10) days from the suit to foreclose the lien as date of posting or mailing, set for in Chapter 173, Florida if no action is taken, the Statutes. County will abate the violation All property owners by contracting for the lot are requested to make to be mowed by a mowing arrangements for the proper contractor. A bill will then maintenance of their land as be sent to the lot's owner of the practice of sending mailed record for the mowing fees Notices of Violation to owners, Thank you for your business. Our commitment to a quality product includes the advertising in our publications. As such,Gannett reserves the right to cat- egorize,edit and refuse certain classified ads.Your satisfaction is important. If you notice errors in your ad,please notify the classified department immedi- ately so that we can make corrections before the second print date. The number to call is 239-263-4700. Allowance may not be made for errors reported past the second print date.The Naples Daily News may not issue refunds for classified advertising purchased in a package rate;ads purchased on the open rate may he pro-rated for the remaining full days for which the ad did not run. 61181 Ann P. Jennejohn 1 From: Ann P.Jennejohn Sent: Monday, January 08, 2018 10:00 AM To: 'SerranoMarlene' Subject: Annual Code Enforcement Notice Attachments: BCCCODEENF-92-1883213-1.pdf Hi Marlevte, Please review Code Enforcement's Avtvtual Notice avid let me kvtow if it's OK for publication. Thai/4<s! Avtvt Jennejohn, Deputy Clerk Clerk of the Circuit Court Clerk to the Value Adjustvvtevtt Hoard Collier County Board Minutes & Records Dept. 239-252-84060 Fax 239-252-8408 Original Message From: Legals@vtaplesvtews.covvt [vtnailto:Legals@vtaplesvtews.cowt] Sent: Monday, January 08, 2018 q:25 AM To: AMA P. Jeywtejokvt <Avtyt.Jevtytejohvt@co llierclerk.co's > Subject: Ad: 188321-3, PUBLIC NOTICE FROM THE CODE ENFORCEM Good Morning Avtvt, Attacked is the ad proof, please review and let us know if you have arty questions. We need an approval ivt order for the ad to run on the 1st date scheduled. Deadline: 2pwt for vtext day publication, except for Suvtday/Movtday publication, the deadline is 4pwt on Friday. Thai/1k you, Mereida Cardenas Legal Advertising Specialist PART OF THE USA TODAY NETWORK Office: 23 q.213.60101 Legals@naplesnews.com i 161181 Ann P. Jennejohn From: SerranoMarlene <Marlene.Serrano@colliercountyfl.gov> Sent: Monday, January 08, 2018 10:06 AM To: Ann P.Jennejohn Subject: RE: Annual Code Enforcement Notice Perfect! Thank you, Marlene Serrano, MST3A, CPM Manager, Code Enforcement Operations Growth Management Department 2.800 North Horseshoe Drive Naples, Fl 341-04 Office:23 9.252.2440 Direct:23 9.252.248 7 Fax:23 9.252.3 92(0 New Email: Marlene.Serrano@colliercountyfl.gov NOTE: Email Address Has Changed "HOW ARE WE DOING?" Please CLICK HERE to fill out a CUSTOMER SURVEY. We appreciate your feedback! ATTENTION: Tae advised that under Florida's Governvvtent-in-the-Sunshine law, information contained within this email becowtes public record, unless protected by specific exemption. The law provides a right of access to governmental proceedings and documents at both the state and local levels. There is also a constitutionally guaranteed right of access. For more information on this law, visit: Florida's Sunshine Law . Original Message Frovvt: Ann P. Jennejohn [wtailto:Ann.Jennejohn@collierclerk.cow] Sent: Monday, January 08, 201-8 1-0:00 AM To: SerranoMarlene <Marlene.Serrano@colliercountyfl.gov> Subject: Annual Code Enforcement Notice Hi Marlene, Please review Code Enforcement's Annual Notice and let wte know if it's OK for publication. 1 161 1 1 Ann P. Jennejohn From: Ann P.Jennejohn Sent: Monday,January 08, 2018 10:07 AM To: Naples Daily News Legals Subject: RE: 1883213, PUBLIC NOTICE FROM THE CODE ENFORCEM Looks good, thank you! AMA Jevtvtejohvt, Deputy Clerk Clerk of the Circuit Court Clerk to the Value Adjustment Board Collier County Board Minutes & Records Dept. 239-2_52-8406 Fax 239-252-8408 Original Message From: Legals@vtaplesvtews.cowt [wtailto:Legals@vtaplesvtews.cowt] Sevtt: Monday, January 08, 2018 9:25 AM To: Ann P. Jenne john <Avtvt.Jevtvtejohvt@collierclerk.cowt> Subject: Ad: 1883213, PUBLIC NOTICE FROM THE COPE ENFORCEM Good Morning AMA, Attached is the ad proof, please review and let us kvtow if you have any questions. We vteed an approval ivt order for the ad to ruvt on the 1st date scheduled. Deadline: 2pwt for vtext day publication, except for Suvtday/Movtday publication, the deadline is 4pw4 on. Friday. Thank you, Mereida Cardenas Legal Advertisivtg Specialist PART OF THE USA TODAY NETWORK Office: 23 9.213.6061 Legals@naplesnews.com vtaplesvtews.cowt 1 NAPLESNEWS.COM I SUNDAY,JANUARY 14,2010 I 29D 1 b 1 1 B 1 Condos Unfurnished Seasrn-l/Vat anion Rentals Wanted To Rent ® Public Notices Public Notices $1,000A0 A MONTH A VERONAWALK 2BR 2BA SENIOR CHRISTIAN Trans portaIion rel-j LEGAL NOTICE if iffttheo lien (U years unpaidd GROUND-LEVEL CONDO- Capri 3 home;Lanai,pool. $1,000.00 a month le Jan,Feb,March MAN SEEKS CITY OF NAPLES AIRPORT date of the recording of the $ 2818.$3750 per moth.No AUTHORITY 2018 BOARD Igen,Collier County may bring Ground-level Condo/Apart- pets/smoking.(914)763-6248 FUI N.,ROI Classic Cars MEETING SCHEDULE suit to foreclose the lien as went YO(eI{�KI C Q0 will be held in Council set for in Chapter 173,Florida in Naples.Florida-2102 A WALK TD BEACH CONDO 'revokes.Ir!Names 1930 UNCOLN Magnificent Chambers at City Has, Statutes. Rookery BayOr. 01. Furnished 2BR 2BA 2nd Floor Ilaye iin Ot USt Dual Cowl/no mete 8 windshield 7358th Street South All 10o Naples,Florida 34102 are requested owners 1 Bedroom weh king-sized March 2018.Tennis.03,500.(239)777-9212 t�(ryh�Ieu e.Lon. , Call Doug(603)387--8625. 3rd Thursday:30 u- ,on A month mrarrangements teement of r their Iaproper bed. $$50 altt JrTer Bathroom. Ake L view, 2BR 2BA 1/2 mil e0 es aVa lI Par on g FORD GALAXIE 5081965 centrally dbmlmum to V view,2lt a,h/$ 00 r tl calf an the following 2dates: Notices es practice of tion to mai centrally located between to Vanderbilt Beach$3,000. DO floe SSbr 2 aa50 Ca 350, lR(239)7934348 January 15,2018 i�particular ort talar absentee owners, Naples and Marco Island. (239)598-3093 786 SU U Available starting March 15,2018 will be at the option of the February 5th,1018. AUGUSTA WOODS 2BR 2BA on Autoinobdes for Sale A rd 19,2018 County.The cooperation of all No pets allowed. Rattlesnake,carport,pool, r� May 17,2018 affected property owners will Avail.March 1st$1.900.No Real Estate ,J�,r 1998 CHRYSLER SEBRING Runs June 21, assist in reducing the large Amenities pets/Smokers(859)86-0005 commercial i 85K miles, White,Available. well; bout July-NO MEETING number of complaints each Assigned Parking AVAIL.FEB 1ST A No LAKE 856 miles,Picture Available. August 16,2018 such nuisances received each Terms CONDO 2BR MA No pets, $2500.Call(209)256-3219. September 20,2018 year by the Code Enforcement o smokers$2,975.mo. Offices'Wsrehr�u�e/Sale October 18,2018 Department. Compliance d 12 months 3 mo. n.412-719-7712 2004 CADILLAC SLS November 15,2018 with this requirement will AAA BEAUTIFUL SUITES AN power,new tires,custom December 20.2018 also help to control vermin Security Deposit:$500 BONITA BEACH GULF VIEW I/1 FROM$295.With conference wheels. Great condition. January 14,2018 No.1886035 and improve the appearance StePlease contact: Califorr,s to ebeach,78-5339759ava1 room.Call 239-643-1600 $4,000.(239)595-5953. of the NOTICE IS HEREBY GIVEN unincorporated Countected y. the 2004 MERCEDES 5E500 THAT THE COLLIER COUNTY Any questions regarding these AngNa CROSS CREEK Ft Myers,2BR Coniniercial Property/S.de Burgundy/cream 436 orig. HISTORIC/ARCHAEOLOGICAL procedures can be addressed Trimine nCapteal,LLC 2BA*Den,3rd floor,eleva- mi.Mint condition.Naples PRESERVATION BOARD to the Code Enforcement tor,carport.Many amenities. 1250 SOFT.MEDICAL/OFFICE 516,500.(301)-537-6349 WILL MEET AT 9115 AM. Department.Phone Number 239-970-2892 e or hru Avail.p 1 2019.$260042800 SUITE 7 37 0 m2o.9re t.K 4 239-200s. .7462 283 CORVETTE 50th edition; 2018ocated at ATT THEJANUARY COLLIER COUNTY 2200)North2 40;l Drive, angelegal!an39)97neae mo.3 mo.minimum.No pets. convertible;6 syd;18K miles; GROWTH MANAGEMENT gmail.com(239)9704892 (239)433-5266 I owner$28K.(860)638-7054. - Naples,F14.28,. A 3BR 2BA PIPER'S POINTE DIVISIONPLANNING & January 14,28,February 11 MARCO ISLAND-RIVERSIDE, CADILLACDEWLLE-2043 REGULATION, CONFERENCE and March 4,2018 ire k updated,all tile,gran- 18R, Updated Condo,tile, 6exce miles-garage kept- ROOM 610,LOCATED AT RIVE, to kitchen,s.( appliances. Feb 2018.lanai23)23 Avail now- exceptionally markt 0must NORTH HORSESHOE DRIVE, $1700L Pets.(5 Ransi-9425 Feb 2018.(239)2313133 see-under market W$3750 NAPLES.FLORIDA. ANNUAL RENTAL Rap.. at (239)398-6829. Coconut Point,2BR Den, ONES TWO BEDROOM UNITS 8usrOe55 Opportunities NOTE: ANY PERSON WHO 2BA, garage coach home. - CHEVROLET CORVETTE-1984. DECIDES TO APPEAL A 9 silver int..white ext.,chrome DECISION OF THIS BOARD Freshly s painted .throughout. Available monthly for LIQUOR LICENSE engine.Showroom Condi In WILL NEED A RECORD OF THE Exceptionally clean.Neigh- 2018 season.Beautifully Colder County.Great terms Naples,call(440)554-5215. boyhood amenities galore. furnished and full stocked a liable!No liens.Clean! PROCEEDINGS PERTAINING $1800 we.Jim:(239)300-5308 Ideally located in Downtown Realty Masters 954-214-8322 THERETO AND THEREFORE Naples.All utilities included Sports and imporIs MAY NEED TO ENSURE THAT PARK SHORE 2/2, PORCH, Email Katherine, A VERBATIM RECORD OF garage, pool. 2nd Floor, Iwfherinep p •08 VOLVO C70 Hard top conv, THE PROCEEDINGS IS MADE, staS THE no s only..o$pet./ For pricing and ons on Ifth Ave.Total turnke great shape.2nd owner 80K WTESTIMONCH YRD AND C EVIDENCE lease. no smoking.51500.annual operation, 0.Call silverw/sport wheel pkg. lease.First/Last and ,A239)351-7524 ask for D Loaded i chiding Dynaudio, TUPON WHICH ORE BASED.THE APPEAL IS Security(239)404-381287,6)0 nk & Climate pkg. PIPERS POINTE-PALM RIVER $7.600 obo(239)572-3145.2BRp lake view. W/Da coverea sr FIDDLER'S CREEK CONDO. IL, •q CORVETTE CONV.Grand verbatim record need eof of a the parking.$1 275 mo No pets 3BR 2BA p is Amenities yysincl!No Call Sandra(857)-204-6985 $1,000/(239)887850 furnished INVESTOR-PARTNER invention.Patentable. 10K no.Eic.rvend.Origgiginal ofthemeeting audio recording ggg from TURTLE LAKE GOLF COLONY Neworld Wide Demand.Hard Owner.$IDK 239.919-8617 the Collier County lRGrowth 2BR 2BA completely timed- Prot Mate rte turn pool home to put a limit on value.Call •13MASERATI UATTROPORTE Management Department gated fitness cntr.basic cable (239)598-4862 Division of Planning and ed.$1,250.Sec.Dep.01,250. net.Oil.$800 5. Black/Back $39,500 Zoning. no smoke/pets(139)728.4747 (412)427-5218. � '� Money Wanted ALL MATERIAL USED IN Rooms En rn'Pet all 1983 MERCEDES MOD Duplx/MultplY UnFurn 2 door Coup, obo Th PRESENTATIONS BEFORE forPRIVATE$ INVESTOR,1stmt5gomWAevED al. 1984 MERCEDES 3000 THE HAPS WILL BECOME A NAPLES PARK 675 108th Ave. ALo rking f r a per ongated who fed at f 60K(61)909-81321 4 door$3K obo PERMANENT PART OF THE N.(west),o 2sm remodeled, works days.No Drugs-Alco- u 2002 VOLVO$3,500 obo RECORD. THESE MATERIALS no pens of smokers,andrs,$1250 hof. Smoke on lanai.Must (239)351-6299 WILL BE AVAILABLE FOR 1L11 mo.Annual 1st and security have own oto.E180 week. PRESENTATION TO THE BOARD 1 o 1 Includes amenities. Avail. Sec.dep.$350 No overnight 2004 SAAB 9.3 AERO CONY. OF COUNTY COMMISSIONERS. Jan.Credit report required. Recreation ;� 55K mi.wind screen&cover, Call 239-289-9171 guests.(2391493-3788 • great cond. Quad black. 1.ROLL CALL/ATTENDANCE place Locally serviced on Marco 2.APPROVAL OF THEHEAGENDA Townhouso'Villas l urn Resorts/Hotels Rentals $106 upgrades last 5 yrs. 3.APPROVAL OF MINUTES: OLDE NAPLES STN ST.SOUTN BIG CANOE Jill Brats/Motors/Marino $6,995 obo(239)970-6044 November 15,2017 2005 JAGUAR XKB CONY. 4.OLD BUSINESS: \V 3BR den.Gorgeous modern Now accepting sport term NWT JON BOAT. 30 Ib new A. The Pepper Ranch heated townhouse,and weed reservations3 acres in the 2/I cable battery otor, like 61. Quad black,one owner,71Kondi- Historic Designation heated pool.Tile and wood on 3 acres mountain exclusive battery$275.(239)963-6861. lion,one owner,71K 30/ B.DiscApproval floors,granite kitchen,tray- Big Canoe mountain resort Featured in cede on 12/30/17 B.Discussion of the Naples rains patio.Walk to re OK. hour north of Atlanta. 04'ALUM BOAT,ANTIQUE fish/ .Ace reduced to$15K obo Depot Exhibit on Historic rants,beach,small pet OK. Hot tub in deck and glorious 93 MOTOR w/trailer,fish/ (239)765.0642 sites P7�/4I�--� Annual yCue,000.mo. views.Enjoy golf,tennis, depth finder,trolling motor C. Old Marco Inn here Kathy Crandall hiking,waertalls.Explore 52,500 obo(232)351-6299. 1014 CORVETTE ComrertlMe Redevelopment Plans - Waterfront RealtyGroup Inc. &shop nearby tam Yellow exk black IM; 3700 y moon INT CAROLINA SKIFF miles,a 3LT with 151;Load. Site Visit (239)595-1543 towns.For photos,rates 90hp Yamaha,Condo kept; ed! $15,000 in options. D.Pavilion Lake PDI Update and availability see listing $10,000. (5021419-2233. $50.900 obo (239) 220-0749. E.Otter Mound Update Townhouse/Villas Unfurn 0495166 on Vmor F. Horse Creek Estates Real Estate (706)579-1233-1233 39' TROJAN 1996 Express 2011 MASERA. GT Sa COUPE Historic Marker Update MILANO ON UVINGSTON Cruiser, Twin engines Lt Blue/Ivorryy,24K mi Clean 5.NEW BUSINESS: 1580 sq.ft.3BR 2.5BA att.gar, Rentals I e.-1.n to Own $14,000.(630)244-3370. Cortex A.Historic Survey Waiver No pets/smoke.Amenities. BOAT SUP 65'L,1T B,T D for the Iglesla PeMecostes Annual!ual!(239)-216-1680 PELICAN BAY HIGH RISE-19U on Naples Bay,direct gulf 2011wclea SX4 LE Sedan, Penial Floor,A great guff view!Buy, access no bridges deep Nice&clean 34019915K mi.1 owner, B. Proposed Historic Watcrlrorit Rentals AM Rent Seasonal/Annual.Apply ater,Annual$1500 mo.+ $5,700.(239)348-1991 Village in Everglades City rental as discount towards tax&electric.(239)431-6978. 2012 KIA SOUL PLU5,8Ke miles 6.REVIEW OF PROJECT AND AN OLD NAPLES STUDIO purchase.(239)592-0678CAPTAIN'S LICENSE Exc.cond.white/black,extras ACTIVITY LOG: Waterfront,City Dock area, Naples OUPV-6-ale $12,500.(239)649-5631 7.PUBLIC COMMENTS: Turnkey$1350 mo Annual or Space Rentals 8.HAPS COMMENTS: for season Call(317)862-4402 Feb.12th 877-43-3187 2015 NISSAN ALTIMA 9.ADJOURNMENT: COMMERCIAL SPACE RENTAL 27K mi.Gray.excellent.cond. January 14,2018 No 1883545 Seasonal.'Vacation Rentals 106 Plaza,41&106th Ave N. $13.000.(412)600-1418. PUBLIC NOTICE FROM Find and EMENT 2BR 2BA CONDO,550 COMM. 750&850 sq.H�(235)-2161680 FOFiMLJLA CHEVROLET mi. White, rnsl994.bt DEPARTMENT OODE F COWER No Smoking&No Pets. needs work.$999.(612)709- COUNTY,FLORIDA visit property Jan-May$2,0001un-Dec$1,200 COMMERCULL/OFFICE SEE OUR 189. Monthly only(312)213-7363 900 square ft, $865 mo. 2018 STOCK BOATS NOTICE ABOUT WEEDS OR listings In town. 2BR 2BA CENTRAL AVE Pool, (239)262-4121 READY FOR IMMEDIATE MERCEDES-BENZ 2008 5550, GRASSES OVER 18 INCHES IN No Pets/Smokers.$1,900 In DOCTOR'S OFFICE to sublease DELIVERY! great cond.white,756 mi., HEIGHT-ORDINANCE 200948. 3 mo.min.(139)572-4421 space to Licensed Masseuse. 16,900.Naples 410-991-837 The Collier County Litter,Weed Localfieds are 30 DAY VACATION RENTAL • For Details:(239)331-3222 ..,w.r,�rm�[Ias:on,e;utrtcum and Exotics Control Ordinance Naples; 30 day furnished - n st.s.sue roz .- requires that all owners of easier to read... 2 bedroom condo rental FRENCH QUARTER .s risgnz 21,4 developed and undeveloped available April 2018. Over Executive ariousSizes.239 tes 26888 Showces i s ooC re cond.N20"M che- growth ll control of grasses)or0essive . weeds helping you 55 development with pool. l) g $2500/month.call wendeth OFFICE SUITES RENTS start at THE MARINA AT fns,w..i-lamond tri-coat, 18 Inches by mowinetatiog. 401-447-5897(401)295-0213 $500.www.strandexective• FACTORY BAY $66 under dealer 239.572-0321 ovlerrl8 withsuch ingheight find your new A 3BR 2BA POOL NOME park.com(239)596-7272V _ will be identified by a Code home sweet home. Near Coconut Point&Beach. Marco Island Enforcement Investigator Avail May-Sept.Small pets OK! Storuc)c Units Slip will accommodate and a Notice of Violation and myvvRAoasSTORYTile.eve 47'LOA 19'Wide; DODGE GRAND CARAVAN Order to Correct may,at the A 3BR 2BA 2 STORY Tile/wood, AIRCONDRIOND SELF Storage Deep Water Marina, 2034.Wheelchair Van with County's option, be mailed 930 sq.ft.gar.6.5 mo.min. In Private Industrial Space. Direct Access to Gulf... 10"lowered flr,ramp&tie to the property owner(s)or $2,850 Incl aril(239)643-0636 For s I:(239)254-1971 No Bridge Issue; downs.(239)4944267 posted on the lot.Iffposted,a Concrete Floating Docks: copy of this notice will also be Find nurn. Water/Electric;Modern Vehicles Wanted Posted at the Collier County Find yours Clubhouse;Pum Out. Courthouse at 3315 Tamiami RceO1g kSale AA +TOP DOLLAR PAID!for Trail E.,Naples FL 34112 or the online at ANNUAL RENTALS 56 0 4. Clesy(n Can,Muscle Cars, Immokalee Courthouse at 106 Call Paul: 1239)253-4755 &sporty co,(239)221.3080 1st Street S.Immokalee FL, YAMAHA 1OWN/STROKE 34142.as applicable. BERKSHIRE 239-659-4228 YAMAHA 15WNER30TROKE0 hours AssOLurELYALLAUT4/5- A posted notice may,at the loC4aifieds good cond.well maintained Wanted!Dead or Alive Top$ option of the County,be used HATHAWAY FREE PICK UPI 239-265-6140 in lieu of mailing individual Hnme6aNtce.. 888- 4 - 6,950.(865)363-1562 letters CORVETTES WANTED property. to owners. Florida Realt) ww. Top dollar.Cash today.Call dater tenpost)I payor fmtl"Inge Request for Ricls wbhhsfloridarealLy.00111 941-809-3660 or 941-923-3421 if no action is taken the WANTED ALL MOTOR HOMES County wit abate the violation LEGAL NOTICE STEARNS MOTORS NAPLES AND CAMPERS.Any cond. by contracting for the lot I Henderson Creek 2/0................._........... Cash Paid. (954)789-7530. MOST TRUSTED to be mowed by a mowing The City of Naples Airport ............................................11450 BUYER Since 1977. contractor.A bill will then Authority,Naples,Florida is Golf Carts All Vehicles wanted be sent to the lot's owner of issuing an Invitation for Bid Meadows at Quail Creek Village 3/2,I car garage........................$1675 Rod or Jim(239)774-7360 record for the mowing fees DEB) to Interested parties Crown Pointe 212+den,I car garage,no pets...available 1/3.....$1775 2010 CLUB CAR GOLF CART WE BUY CARS,TRUCKS,SUPS, olushan untldministrratived dollars fee of that nd provides Coffee Supplies 2Seater lns 1 year nt old. High the.Anythin$100,0 from e call Additional charges can be County. The selected vendor Marhella Lakes 112+den,l car garage.partially furnished......$1800 BatterieslLots of extras! thru 2300,004. Please II assessed for oversized lots will provide Coffee Supplies Taman 2/2*den,2carnewflOors,paint&fixtures.....$2150 speed 50.motor.23)595-extras! Sam(239)595-6021 or extremely Overgrown and Services to the NAA on P Bey garage, $3,850.(239)595-8673 lots. Repeat violators may a contractual basis. The Hammock Bay/Aversene 3/3............................................_...............$0400 Motorcycles/Mopeds 1/\ be subject to additional fees contract will be for a two(2) LTL or charges, or after three year period. Madison Park4/3,pool,2 car garage,small pet allowed.............$2600 Legals violations may be included (2)HONDAS:PACIFIC COAST in a mandatory lot mowing Invitation for Bid documents Valencia Golf&Country Club 3/2,furnished,heated pool, 80000; Grand Tour 110occ; program instituted by the may be obtained by contacting Best offer. (2391261-6806. County. Naples Airport Authority,160 1 car garage,6month rental only.................................__...............$0.00) 2014 N.D. 103 ROAD KING Ai ction/Prilflie Sale Theownermust remitpeyment Aviation Drive North,Naples, 12700 mi.Red/XM,022K In 11 for the amounts billed within FL 34104,phone(239)643- MARCO ISLAND asking E33K(239)692-0414 NOTICE OF PUBLIC SALE: twenty(20) days from the 0733,fax(239)643-4084,or DE HOICE AUTO mailing of the County's downloaded from our website Palm Paradise 3/1,1 car garage.......................................................$1800 REPAIRAIR LIC gives Notice of invoice.If the Invoiced bill is at wnolaaples.com. Bids iteereatonal Storayc' Foreclosure of Lien and not paid within this twenty- are dueueno later than l2MPM, Single Family Home 3/2.5,pool,2 car garage................................$3000 STORAGE: MOTORHOMES intent to sell these vehicles day period aDetermination February 2,0418. RVs boat, auto. Covered on 1/27/2018. 8:00 am at Order assessing a lien will BONITA SPRINGS available. (239)643-0447 6203 JANES LANE NAPLES,FL be Imposed by the Special The City of Naples Airport 34109,pursuant to subsection Magistrate.If certified and Authority reserves the right Bermuda Park 2/21-den,1 car garage,furnishing neg4Dable......$1490 713.78 of the Florida Statutes. recorded. this Order may toace ept or reject any or Recreational Trailers REALR LLC rase v AUTO violator's alien n ALL s the all alit and to waive ties Village Walk of Bonita 3/2,pool.........................................................52650 REPAIRLLCreserves the right property real and pCountyl fothe es orfstirregularities THIS WEEK'S Park toor all accept or reject any and/ his lien in CollierpaiCounty. inthe y. interest Nf the V As Is" aUsed Park Models or bids. This ern may be paid twenty Authority.The City of liable ESTERO "AsU A starting C$1995. further costs,within twenty Airport Authority inc is not fable Cascades 372,2 car garage,pet with approval.............................$2100 HOUDAY TRAILER SALES JN81995 NISSAN (e0)days ion b the h date al for diosts incurred by the 197103etbUS41 F6 Myers Janury Magistrate C the County. responding parties. ""� (239)590-Od66 January 14,2018 040.1885250 Magistrate for Collier County. January 14,2018 040.188019 161181 ?'apLrø Battu rwø 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.# BCC/CODE ENFORCEMENT 1883213 PUBLIC NOTICE FROM T Pub Dates January 14,2018 January 28,2018 February 11,2018 March 4,2018 ,' 'Gc. G(, ®07GZ,1 (Sign ture of affiant) 1 " ;;" , KAROLEKANGAS I H Now/Public-Stated Florida Sworn to and subscribed before me , commb:ionIGGu 241 l This March OS,2018 • `':,4 MyComm•EcIres1td29,2O2I I 1 '' .",..!r%'km�a NikmaINaavA OrisPOPvirmanspepeowwwqrsigmh \ WW1 f \- 0,,,,,era (Signature of affiant) 34D I SUNDAY,MARCH 4,2018 1 NAPLES DAILY NEWS I 1 B 1 Boats/Moto. s/ ri Mane Boats/Motors,Mari tic Boats/Motors/Marine Automob-dt,es fSale Public Note Public Notices 1 b 50 YR OLD BOSTON WHALER BOAT UFT WANTED- DRY SUPS FOR SALE CADILLAC OTS•2006. and a Notice of Violation and lie^Collier County may,bring 1T'cuddy cabin Manencha, Nooks Bay Area for 32'X 11.5' WALKER'S HIDEAWAY MARINA Redw/chrome wheels. Order to Correll may,at the suit to foreclose the Floridan as original motor and troller. 14K pound yacht 239.595-6410 87K mi.Garage kept.Extra County's option, be mailed Statutes.set for M Chapter 173,F Best offer(239)261-6806 Boatl�pp New Pane OHshore Slip# (H L W) PRICE clean.$6K.(239)302-2626 to the property owner(s)or All property owners Downrlger unit.w/all extras F-L2-5 12x45x11'@$99,000 posted on the tet.If posted,a are requested to make 60'SRp:Wiggins Pass!stead 45.08(239)529-2699 E-LI-4014x40x13'®$99,000 sports and ler ports copy of this notice will also be r q Marina,5 min,to Gulf,float- E-L2-29 1 23400 2'1$09,900 posted at the Collier County arrangements for the proper ing docks,16'Beam,gated, CAPTAIN'S LICENSE F-L1.211234009'C0 59,900 '04 BMW 3301,Red,Cony,6apd Courthouse at 3315 Tamiami maintenance of their land ed lease/sale 239-825-1225 Naples OUPV-6-pate C-L3-811x35x11'0555,000 new tires,FL car,82Kmi Bonne Trail E.,Naples FL 34112 or the the Notice dice t tion to mailed March 12th 877-435-3187 Old 41$8900(586)484-2063 Notices of Violation to owners, ImmSkalet Sourthouse at 106 in articular absentee owners, BIG DRY BOAT$Us!Best Cuddle EC.cond. sty Kellogg Y9 MERCEDES,black Cp,n SO tires. 1st Street S.Iable. ee FL, will be at the option of the Bay,N&Price!W Best Cuddle Exc.w 2.5 2 sails, !glia(3557-5445rties Red,black top,new tires. 34142,a applicable. County.The cooperation of all Location&e.co Sep A3 21900 50 new2.5,3 Naples (239)571-5445 00165 serviced,80 miles A osteo notice may,at the affected property owners will ya (2 1)16-5Slip A3-14 $2,900 502.500-7893 Naples www•Y BOAT -obi 536,500.(516)-680-4494 option of the County,be used assist In reducin the large $64,500. (201)916-5095 DRY BOAT SLIP- 2402 MERCEDES-BENZ 5500 n Leu of mailing indiwtlual 8 DOCKS!DOCKS!DOCK51number of complaints about BOAT SUP-Rlyerpointe &ratable Napples Bot Club Dry Slip LOADED-PERFECTI Bleye, letters to property owners. such nuisances received each Marina floating dock direct 37'X 100'Live Aboard 35.110'W 11'H Downtown Proof of$3K service.$7200. After ten(10)days frrOm,the year by the Code Enforcement access 34'LWL slip,electric/ 23'X63'Covered location on Naples Bay. A price reduction will be date of postiis r ling, D partment. Compliance water.$656.239-370-4027 Two 18.6'X 100'Live Aboard $69,000.(856)2203074 given to the Buyer. Call if no action taken,the with this requirement will 20'X 53'Covered (239)394-9233 on Marco County will abate the violation also help to control vermin BOAT SUP for RENT, 17'X 40'Covered 2000 MERCEDES-BENZ S430 to contracting ingb for theolot and improve the appearance Y a of the affected areas of the Cove Inn Resort on DaueNmdrryy��PA. FORMULA New tires,brakes,rooters, contractor.A bill will then Naples Bay 29 ft.$333 mo 239-041.9930 air pump.All Black. Runs unincorporated County, Call Marti(734)945-7653 Dowel - -, lac, NEW MODELS ON DISPLAY great.$5,900.(239)514-7149. be sent to the lot's owner of Any questions regarding these Bonita Springs riot Shoe record for the Ing fees �rocedures can be addressed CLASSIFIED Marchi, 2010BentleyContinental GTC plus an administrative fee of to the Code Enforcement Anthracite color/Portland one huntlred dollars(5300.00 DeIp artment. Phone Number ww.I mulanoat soutn.com Int,cross sthching to seats,/ Additional charges can be (239) 252-2440; locatetl at w sos lnm solo s.sre biz whls, dem emblem 30,345 assessed for oveoverg lots Naples, North Horseshoe Drive. NRS asking 9511 19)65§230,345 or extremely overgrown Naples F1 28, PURSUIT m ha w/ asking 9511 DES-ENZ E2 lots. Repeat violators may January 14,28,February 11 Twin y.250HPGen Yamaha w/war- 2011 MERCEDES-BENZ 5350 be subject to r after fees and March 4,1018 rarity.Generator Gamin Exc.cog int.n$17500 Cal vi charges, Or after three % thruster,new rtarmin GPS ll Ex Mitch 821.7 0 Call In aations may monde?/t!ncluded mowing There's radar,tv,entertainment,full Mlleh(239)821.7480 There's no place hartop w/full enclosure. AUDI CABRIOLET AS 2014. Countym Instituted by the Peng 413-575-6966SInNaOples Cony.Ice Silver Metallic, The ownermustremitpayment like here! Blacktop.Less than 169 mi. for the amounts billed within SOUTNPOINTE MARINA Pristine Condi Garage kept. twenty(20) days from the (In Windstar Boat Slip 1 Owner,Loaded!$30K. mailing of the County's CIasSi f zed Ads 55'832'x17'close 1 cal to Gulf, ONand 50 nen Mlip.Direct ss, ExIs BCMC nd�New tires.7sunmoaf not y2-6272. 'period within Deters nace.If the invoiced ltiotwenty- n Real Estate $110,000. 239-370-4027 $2,995.239-948-4580 Order assessing a lien will has never been easier! INFINI71 ppX56.2013.28K ml. be Imposed by the Special Campers&RV's Loaded!Immaculate Condi- Magistrate.If citadel and tion.$36,500.239-309-5128 recorded, this nyder shy ONLINE 2000 BLUE BIRD-Wandedodge. constitute a lien on ALL of the AI naplesnews.eom/classifieds 43'Like LV,kitchen,slide. MERCEDES-BENZ ML350.os violator's real and personal Like new.Must see. Many updated extras. property In Collier County, $11511,518-569.7740 140K mi.$4,650.239-231-3411 This lien may be paid without FAX further costs,within twenty • • 2015 NORTH TRAIL BUNK- 4 WI1et I5,,,,,' (20)days from the date of (239)263-4708 HOUSE 3(505)9ts.MustSell!$18,500. determination by the County. lOCglfleds WANTED ALL SMOTOR9HONES 004Overload,White,JEEP GRAND 135,500 E mid. If the Magistrate for unpaid EMAIL AND CAMPERS.AnYyond. 78,one owner,good condi- after one(1)year from the ndnclassifieds@naplesnews.com Cash Paid. (954)789.7530. tion.$4,500.(239)-776-0291 date of the recording of the Please be sure to include your name,address and daytime Gra earls Vans ,uMlc Notice: P.Mla Notice. phone number.We will call you to confirm receipt of ad. 2015 DODGE GRAND CARAVAN EZ-GO GOLF CART-2 person, Wheelchair Van withSO" NOTICE OF PUBLIC HEARING PHONE new batteries 10/17. low- ered floor,ramp&tie downs. FOR AN,REVISION AND RETRACTION OF SCHOOL 01700.31m(239)571-6996. (239)494-8267 BOARD POLICIES General Classified and Real Estate The School Board of Collier County,Florida gives 239-263-4700 Motorcycles/Mopeds Vehicle:VJ.11ttcr, notice that it will hold a public hearing during the Regular School 1989 HONDA PACIFIC COAST AA*TOP DOLLAR PAID'for Board Meeting9Bon April 10,2018,at 4:30 p.m.in the cafeteria of 850 cc&1998 Honda Tourer 34139Everglades whlch all persons invited t dcto attend Drive,Everglades City, RECRUITMENT— Classics Can,Musde Cers, 1100cc;8500 mi.Best offer, &Sports Cars,(239)221.3000 844-452-4842 (239)161.6806. ABSOLUTELY ALL AUTOS- Rule 21-18(Second Reading)Policy 2520 Instructional Materials 2014 HARLEY DAVIDSON Wanted!Dead or Alive Top$ and Resources Revisions brought forward by staff based on EMAIL ROAD KING FREE PICK UPI 239.265.6140 statutory changes derived from HB 989 A Must See!Like new with CORVETTES WANTED ria les obs@ annett.com only 10A00 miles. Top dollar.Cash today.Call The general subject matter to be considered at the IF 9 Metallic Blue. 941-809-3660 or 941-923-3421 Public hearing is the revision of current School Board policies S12,900(239)293-2124 and the adoption of new School Board policies as recommended MAIL '97 ND SpoRTSTER 1200 ; STEARNS MOTORS by the Superintendent of Schools pursuant to Section 1001.49 Custom.14K m6 Shield,bags, MOST ce 19 (4),Florida Statutes.Members Of the public will be provided Naples News Classified Dept. extraes3aoo.(33o)3D1-9�az BUYER SiSincel977. with an opportunity to offer testimony and other evidence to the All Vehicles wanted School Board concerning the revision and retraction of current 11001mmokalee Rd. Hecrt'rt:inn. Sror.l9e Rod or Jim(239)774-7360 School Board policies and the adoption of any or all of those y School Board policies recommended b the Superintendent. WE BUY CARS,TRUCKS,SUVS, Naples,FL,34110 CARS a✓oRNV Etc.Anything from$1000 Written comments may be submitted for inclusion in the ESTATE HOME,GATED COMM. thru $100,000. Please call superintendent tendent of Sof the chools,5775 Osceola Troll,Naplesthem to Dr. ,Florida PUBLISHER OF: Furnished 3BR,3.5BA$1.6M Sam(239)595-4021 34109 before the public hearing. 5 garagees9 RV g2 rage. The content of the policies scheduled for revision and (g.,3-).-..., z 5.085 Alibi Ports I,Ace retraction or those proposed for adoption,may be found at the B� Y-„_,_..�.._,.. RVs, boat, auto. Covered Naples Daily News STORAGE: MOTORHOMES School District's website(http://www.colberschools.com)or in (4)TIRES 285x40,22 paper-copy form through the office of the District's Executive available. (239)643-0447 (4)285-45.22 Like New$360. Director of Communications and Community Engagement,Greg COMMUNITY PAPERS: (201)401-7768(in Naples) Turchetta,at(239)377-0180. maisimememaisa Rccrcatlonal 7rallprs Jaguar Tire, Portal,.New Pursuant to the provisions of the Americans with 445/50ZR17,on lag,nm w/ Disabilities Actl an person requiring special accommodations CLOSE OUT on all NEW Insert$180(239)231-2133 to participate n this public hearing s asked to advise the the_bann BaYP'ntP kModels TINTEDT-TOP$ District's Executive Director of Communications and Community EMAIL 40'with slide outs. for 1970's Corvette$200. Engagement at least 48 hours before the hearing by contacting Starting at cost$30,000. (239)597-4427 him at(239)377-0180. collier citizen HOLIDAY RV TRAILER SALES IF A PERSON DECIDES TO APPEAL ANY DECISION 19710 South(2541,n Myers -"..N..- MADE BY THE SCHOOL BOARD WITH RESPECT TO ANY MATTER 239-590-0066 ' 00 0 00 CONSIDERED,HE WILL NEED A RECORD OF THE PROCEEDINGS Leeals —/ AND,THEREFORE,MAY NEED TO INSURE THAT A VERBATIM rrlarco eagle — RECORD OF THE PROCEEDINGS IS MADE. THE RECORD MUST —,—,--, Transportation INCLUDE THE TESTIMONY AND EVIDENCE UPON WHICH THE —,—,--, pO I,,j Logals APPEAL IS TO BE BASED. -- IN PARTNERSHIP WITH: Dated this 2nd day of March,2018. NOTICE OF INTENT TO Classic Cars REGISTER FICTITIOUS NAME /s/Kameda Patton Naples Dail News NOTICE OFACTIONKamelaperPatton,Ph.D.Sc P y .....,w,,..,"� 1984 CHEVROLET CORVETTE Notice Under Fictitious Name Superintendent of Schools Chrome Engine,silver int., Law Pursuant to Section March 4,2018 No.1945448 hire est.,Showroom Condi 86$.09, Florida Statutes Low miles call(440)554-5215 NOTICE IS HEREBY GIVEN Public Notice. Public tio[_ces DEALINES that the undersigned,Mary's Flower LLC desinny to engage STATE OF FLORIDA Naples Daily News Aiitoinuhil,,s for:,,Ile in business underthe fictitious DEPARTMENT OF ENVIRONMENTAL PROTECTION name of Mary's Flower Studio 2004 CADI LAC XIH CONY. located at 24065 Rodes Dr„in NOTICE OF DRAFT PERMIT Exc.condition Black hard top, the County of Lee,in Bonita 20,200 mi.$76000. Springs,Florida 34135,intends The Department of Environmental Protection hereby provides Tuesday-Saturday Editions 239-289-1741 to register the said name with Notice that it has prepared the Draft Permit for the proposed 2PM,one day prior 2N5 TOYOTA SOLARA CONY. the Division of Corporations project as detailed in the application,subject to the editions Red,Excellent Condition of the Florida Department of specified In the draft permit and summarized below. The 69kmi.57200 call State Tallahassee, Florida. applicant,Collier County Public Utilities Department Steve (399)222.0244 Dated at Naples, Florida, Messner,Wastewater Director 3339 Tamiami Trail East,Suite Sunday and Monday Editions 2012 FORD MUSTANG CONY MaroMary's Flower Studio to 2018. operate Naples, Florida Class 14112 1njectionl well.October project7 for a is locatedaittV6 W/Pony Pkg.7okmi, March 4 2018 No.1943504 South Collier County Water Reclamation Facility(EDRF),5600 5PM Friday Exc.condition 55,500 call Warren Street,Naples,Florida 34113 in the county of Collier. (518019.6544 PHI+,N.'rit e< (File No.211999-005-U0/1M,WAGS ID No.73022) 20K m$ DODGE DART U79 Collier County hereb facility p Free Merchandise Ads clean. 9.500.(434)5 9.323 ay The of on¢rate:Anon-our-in h(24') ion Well$stem, clean.59,500.(434)579.3237 advertises or 113A2/2018:struRId consisting t one(I)twenty nev igto diameter,Class t We offer FREE classified ads for non-commercial No.18.7317forthe Construction injection well(IW-2),with cemented steel casing 2,590 feet items 5100 or less(the price must appear in the 140,,spa of Saata BMW.1.4.1.91.4.1.9P9aaye below land surface,(bis),and a total depth of 2,840 feet bis. ad),t free ad per week,ads are 3 lines,run for 7 ti Beautification” located n Injection is into the Oldsmar Formation for the disposal of Collier County, Florida, for secondary treated domestic disposal the Collier County days,and the item will run one time as a free ad- 0 -..a �` sealed bids to be received South EDRF for a maximum el zone of 18.65 million gallons per These ads are not processed by phone. •4 no later than April 3rd, day(MGD).The existing dual zone monitoring well(DZMWIs E-mail dorsad,.,naplesnews.com or mail to- Buya Vehtde 20183:00 PM �plre'd A completed from 650[o 910 feet his and from 1820 to 1950 feet bls. Free Ads 11001mmokalee Road Naples,FL 341 10. Help a Local Charity scheduled for March 13th, The Department has permitting jurisdiction under Chapter 2018 2:30 PM local time. 403 of the Florida Statutes and the rules adopted thereunder. 97 Sebring$995 Prospective bidders must The project is not exempt from permitting procedures. The ,07 ,'=ttir,..-it 95 Lebaron cony 8411$1995 register onhttps://www. Department has determined that an Underground Injection 05 Ford Focus Sap$1995 biddsync.com/bidsYY c c s/bX Control permit is required for the proposed work. 05 Suzuki BLVD$2495 clicking on"Not Registered. 04 Yamaha V Star$2495 Once registered, Interested Any interested person may submit written comments on the 99 Gr.Caravan$2995 parties may obtain a complete draft permit and may request a public meeting within 30 days 03 Sebring Lmt.$3495 set of documents at:https:// after publication of this public notice. A request fora public Nine line ad,14 days in Naples Daily 97 Crown Vic.78k$3495 www.bidsync.com/bidsync- meeting shall be submitted in writing and shall state the nature 04 Honda Pilot$3995 cas/' of the issues proposed to be raised in the meeting.If a public News,all community publications, 06 memMilan 98k54995 March 3,4,2018 No.1945268 meeting is later scheduled,there will be another 30-day notice 90 Benz 560 SEL$4995 PUBLIC NOTICE FROM period for that meeting.Written comments or a public meeting NaplesNews.com and Topads. 99 Limo 72k$5495 THE CODE ENFORCEMENT requestshall be submitted to the Department of Environmental 83 Eldorado Biarritz$5495 DEPARTMENT OF COLDER Protection,Aquifer Protection Program,2600 Blair Stone Road, 04 Sienna XLE Lmt.$5995 COUNTY,FLORIDA MS 3530.Tallahassee,Florida 32399-2408,which is the office Poucr:Naples Daily News reserves the right to correcty 07 Honda Accord$6995processing this permit application. All comments received classify and edit all copy or to rejectorcencelany 08 Honda Civic 99k 06995 NOTICE ABOUT INCHESNOR Department's mesdayydecdwnlegconng consideredinissoformuce.on of the GRASSES OVER N IN final decision regarding permit issuance. advertlsementt any time.All ads placed by phone are HEIGHT-ORDINANCE 2099.08. read back to the advertiser at the time of placement e-mail See our dckids.c The CollieExotic County Litten Weed Theapplication,inspection draft Permit,ant mess hour.available:0 for verification provided to advertiserswhoprovidee+nail www•ncanfarnale and requires chat all nof 5:00public i., odn dhrog normal business hours.8holidays, a.m. e (dick on cars for sale) opthan all ownersvlo of Deo rme MondaytEnironmeh al Friday,rexcept legal District,Office,the addresses.OnNstarMarlabbreviations are accepted.ClassifiedDo des shall an all ecesped 29p5Victri Ofenue,Si36,P.O.Box 249,Fo Disters, oida ads are pre-pail unless priorcredh approval is established. alp local igrowth s excessive 3390y!M«,andattheSuite eof Environmental 25ortMyProectiin, Helpalocal Child over 1 of grasses or weeds 16002 tonat Departmenttoee, Fli32992400. Any Corrections:Pleasecheckyourad for errors on the first day it Call-239-692-9840lots inches by mowing. additionalad00 Blair Stone Road,concerning thishi project 32 may be Any �' Allowith such height vegetation ycontacting tinge Douglas s to geei may a ,obtained 1 appears.Naples gay News wig not be responsible for incorrect oM-Fm arc over 18 inches in height by contacting Douglas Thornton,Engineering Specialist,at ads after the first dayof blkatksn. 1742Commercial3411)r. will rc identified ve a Code 850.245.8666. 201 Pt Naples,FL 34112 Enforcement Investigator March 3,20/8 No.1943852 1 6 1 1 8 e r r -- i yin/bite .'1�rth�rill, March 15, 2018 Dwight E. Brock Clerk of the Circuit Court Finance Department 3299 Tamiami Trail East Suite 400 Naples, Fl. 34112 Dear Mr. Brock: It is our understanding the following information should be reported to the County Clerk of Courts: 1. Any changes in the registered agent or office. 2. The housing authority's public meeting schedule which are held on the fourth Tuesday of each month. 3. Public facilities report, if applicable (initial, annual notice of any changes and updated reports). No Changes in Public Facilities Report—Not Attached. 4. Upon request, the housing authority's budget. 5. Copy of audit for September 30, 2017. Therefore, we are providing you with a copy of our annual filing notice for the registered agent or office and a copy of the housing authority's meeting schedule for fiscal year 09/30/2017. There has been no change in public facilities. I hope this satisfies our reporting requirements to Collier County Clerk of Courts. If you have any questions, please contact me directly at(239) 657-3649. Sincerely, r.. 1 , /WI roT_=-- Oscar Hentschel Executive Director OH/lvs 1800 Farm Worker Way, Immokalee FL 34142 www.cchafl.org Ph: 239-657-3649 Fax: 239-657-7232 Florida Department of Economic Opportunity, Special District Accountability Program 61 1 B `L • FY 2017/2018 Special District Fee Invoice and Update Form Required by Sections 189.064 and 189.018, Florida Statutes, and Chapter 73C-24, Florida Administrative Code • Invoice No.: 69741 Date Invoiced: 10/02/201 Annual Fee: $175.00 Late Fee: $0.00 Received: $0.00 Total Due, Postmarked by 12/04/2017: $175.01 --STEP 1: Review the following information, make changes directly on the form, and sign and date: 1. Special District's Name, Registered Agent's Name, and Registered Office Address: DE41 FLORIDA DEPARTMENT et Collier County Housing Authority OCTi) .) 1Lr'J ECONOMIC OPPORTUNITY Mr. Oscar Hentschel v J L 1800 Farm Worker Way Immokalee, Fl 34142 2.Telephone: (239)657-3649 3. Fax: (239)657-7232 4. Email: ohentschel@cchafl.org 5. Status: Independent 6. Governing Body: Governor Appoints 7.Website Address: cchafl.org 8. County(ies): Collier 9. Function(s): Housing Authority 10. Boundary Map on File: 05/27/1999 11. Creation Document on File: 05/27/1999 12.Date Established: 07/12/1966 13.Creation Method: General Law 14. Local Governing Authority: Collier County 15. Creation Document(s): Section 421.27, Florida Statutes; Need declared by County Resolution Dated 7/12/66 16. Statutory Authority: Chapter 421, Part I, Florida Statutes 17.Authority to Issue Bonds: Yes 18. Revenue Source(s): Federal 19. Most Recent Update: 06/20/2017 I do hereby certify that the information a ove(ch nges noted i necessary)is accurate and complete as of this date. Registered Agent's Signature: Date __/04710f._L_1 STEP 2: Pay the annual fee or certify eligibility for the zero fee: a. Pay the Annual Fee: Pay the annual fee online by following the instructions at www Floridajobs.ora/SpecialDistrictFee or by check payable to the Department of Economic Opportunity. b. Or,Certify Eligibility for the Zero Fee: By initialing each of the following items, I, the above signed registered agent, do hereby certify that to the best of my knowledge and belief, ALL of the following statements contained herein and on any attachments hereto are true, correct, complete, and made in good faith as of this date. I understand that any information I give may be verified. 1._____ This special district and its Certified Public Accountant determined the special district is not a component unit of a local general-purpose government. 2. This special district is in compliance with the reporting requirements of the Department of Financial Services. 3. __ This special district reported$3,000 or less in annual revenues to the Department of Financial Services on its Fiscal Year 20/5/2016 Annual Financial Report(if created since then, attach an income statement verifying$3,000 or less in revenues). Department Use Only:Approved: Denied: Reason: STEP 3: Make a copy of this form for your records. STEP 4: Mail this form and payment(if paying by check)to the Department of Economic Opport n ty, : eau of Budget Management, 107 E. Madison Street, MSC 120, Tallahassee, FL 32399-4124. Direct any questions t •.41 17-84SCAN ED P r STEL �' ,4, 161182 Rick Scott DE.401, Cissy Proctor GOVERNOR EXECUTIVE DIRECTOR FLORIDA DEPARTMENT$' ECONOMIC OPPORTUNITY To: All Special District Registered Agents From: Jack Gaskins Jr., Special District Accountability Progra'• / 1 4,i , la/' • Date: October 2, 2017 Subject: Fiscal Year 2017/2018 Annual Special District Fee and Update Post-Marked Due Date is December 4, 2017 This memo contains the instructions for complying with the annual fee and update requirement using the enclosed combined Fiscal Year 2017/2018 Annual Special District Fee Invoice and Update Form (the "form"). To avoid a $25 late fee, the payment must be post-marked or paid online by December 4, 2017. The Purpose of the Annual Fee Chapter 189, Florida Statutes (the Uniform Special District Accountability Act), requires the Florida Department of Economic Opportunity's Special District Accountability Program (the "Program"), to perform a number of duties and responsibilities as they relate to special districts. The Legislature does not appropriate general revenue to pay the costs involved. Instead, section 189.018, Florida Statutes, requires the Program to collect an annual fee from each special district. The annual fee remains at $175 per special district, unless the special district certifies that it is eligible for a zero fee. For more information about the Program and the annual fee, see www.FloridaJobs.org/SpecialDistricts. The Purpose of Reviewing and Updating the Special District's Profile One of the Program's responsibilities is to continuously maintain specific information about each special district and make it publically available through the Official List of Special Districts Online (www.FloridaJobs.org/OfficialList). More than 685 state and local agencies use this list to coordinate activities with special districts, classify and compile financial information and monitor Florida's 1,685-plus active special districts. Therefore, it is important for each registered agent to annually review the special district's profile to determine if anything needs to be corrected or updated. Reminders Each newly created special district must have an official website by the end of the first full fiscal year after its creation. All other special districts should already be maintaining a website. If your special district's official website address is not listed on the enclosed form, please provide it. For more information about website requirements, please visit www.FloridaJobs.org/SDWebsites#Req. The Florida Special District Handbook Online (www.FloridaJobs.org/SpecialDistrictHandbook)covers general operating procedures, such as reporting requirements, for all types of special districts. The Program encourages each special district to review this handbook regularly to help ensure compliance with state accountability standards. v,^* ¶ (TURN OVER FOR INSTRUCTIONS) Will- I'7 ---I. Florida Department of Economic Opportunity I Caldwell Building 1107 E.Madison Street I Tallahassee,FL 32399 850.245.7105 I www.floridajobs.org www.twitter.com/FLDEO I www.facebook.com/FLDEO An equal opportunity employer/program.Auxiliary aids and service are available upon request to individuals with disabilities.All voice telephone numbers on this document may be reached by persons using TTY/TTD equipment via the Florida Relay Service at 711. 16118e • FISCAL YEAR 2017/2018 ANNUAL SPECIAL DISTRICT FEE AND UPDATE October 2, 2017 . Page2of2 Instructions for Complying with the Annual Fee and Update Requirement Please complete the following by December 4, 2017 to avoid a$25 late fee: STEP 1: Review the special district's profile on the enclosed form (you may download a duplicate form and our W-9 Form from www.FloridaJobs.org/SpecialDistrictFee): a. Make any needed changes/additions directly on the form by marking through the outdated or incorrect information and writing in the new information. Be sure to include a valid email address and the special district's required official website address. b. Sign and date where indicated. STEP 2: Next, pay the$175 fee or, if eligible, certify eligibility for the zero fee; a. The Program encourages all special districts to pay online with a Visa or MasterCard by visiting www.FloridaJobs.org/SpecialDistrictFee and following the instructions- it's fast, free and convenient. o co b. If not paying online, prepare a check payable to the Florida Department of Economic Opportunity. °o c. Or, if the special district meets all three statements in the"Zero Annual Fee Certification Section," certify eligibility for the zero fee by initialing each statement instead of paying the fee. STEP 3: Make a copy of the form for your records or download another copy from www.FloridaJobs.org/SpecialDistrictFee. STEP 4: Prepare and return the form and attachments, if applicable: a. If payment was made online, write"PAID ONLINE" on the form and email the form to the email address below or mail the form to the address below. b. If payment is not being made online, attach a check to the form to ensure the payment is properly credited to the correct special district and mail the form to the mailing address below. c. If certifying for a zero fee, email the form to the email address below or mail the form to the address below. d. If the form indicates the special district needs to provide the special district's boundary map and/or creation document, please email the documents to the email address below or attach the document(s) to the form and mail them to the address below. Florida Department of Economic Opportunity Bureau of Budget Management 107 E. Madison Street, MSC 120 Tallahassee, FL 32399-4124 Email Address: Jack.GaskinsDEO.MyFlorida.com Questions? Call Jack Gaskins at 850-717-8430 - ,O • -.V • •• • :n • ••I ,• • '. • •• 1• :••. • •• ' ■ I A HEAT SENSITIVE INK THAT DISAPPEARS WHEN RUBBED. First Florida Integrity Bank Htip N4 i Collier County Housing Authority 5078 Pope John Paul II Blvd. 005677 • ( 0&M Operating Acct-USDA Suite 100 I1800 Farm Worker Way Ave Maria, FL 34142 f Immokalee FL 34142 63-1632/670 DATE f 239-657-3649 10/12/2017 AMOUNT PAY: One Hundred Seventy-Five dollars and 00/100*** $175.00 Void after 90 days PAY .;, TO Fl Depart of Economic Opp. "44 �,,,,,.1..�- �41`• THE 107 E. Madison Street, MSC 120 ORDER Tallahassee, FL 32399-4124 .�� ecutive Dire 1 r I OF L�t..__ ,[E�a.�.�ii ,, Memo: 't; SLGNAT AREAHAS Iyi .,er6 mifi111�11"'[�`l••AI IC *� NNG /1 —AMOUNT PAID_ — ACCOUNT BANK-ACCOUNT —_ — DATE___._______ CHECK-NO. $175.00 1067065 10/12/2017 005677 1 Vendor # and Name -> 101341 Fl Depart of Economic Opp. Invoice No. Date Description Amount 69741 10/02/2017 Inv. #69741. Fiscal Year 2017/2018. $175.00 -- AMOUNT PAID ACCOUNT 10/12/2017 005677 Vendor # and Name -> 101341 Fl Depart of Economic Opp. Invoice No. Date Description Amount 69741 10/02/2017 Inv. #69741. Fiscal Year 2017/2018. $175.00 1 t I I t I I 1 I I 1 1 1 REORDER SERIES 6001 ti .'fi n\II>4.... 7Jtr0 ..,:N ,, Schedule of Board Meetings c : 'A4j For '/ .° 'Hier County Housing Authority I-busing Al1tho* 2017-2018 .------Veigpr------, October 30, 2017 November 2017- No Meeting Held December 13, 2017 January- No Meeting Held February 27, 2018 March 27, 2018 April 24, 2018 May 22, 2018 June 26, 2018 July 24, 2018 August 28, 2018 September 25, 2018 1800 Farm Worker Way, Immokalee FL 34142 www.cchafl.org Ph: 239-657-3649 Fax: 239-657-7232 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida AUDIT REPORT For the Year Ended September 30, 2017 161182 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Table of Contents September 30, 2017 Page -- Independent Auditor's Report 1-2 Management's Discussion and Analysis (MD&A) 3-8 BASIC FINANCIAL STATEMENTS Statement of Net Position - Proprietary Fund Type 9 Statement of Revenues, Expenses and Changes in Fund Net Position - Proprietary Fund Type...10 — Statement of Cash Flows - Proprietary Fund Type 11 Notes to Financial Statements 12-28 SUPPLEMENTAL INFORMATION Combining Schedule of Assets, Liabilities and Net Position 29 Combining Schedule of Revenues, Expenses and Changes in Fund Net Position 30 Farm Worker Subsidized Housing Program 31-34 Certificate of Borrower 35-36 SINGLE AUDIT SECTION 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 37-38 Independent Auditor's Report on Compliance for each Major Program and on Internal Control over Compliance Required by the Uniform Guidance 39-40 — Schedule of Findings and Questioned Costs 41-43 Summary Schedule of Prior Year Findings 44-45 Corrective Action Plan 46-47 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 48 MANAGEMENT LETTER 49-50 FINANCIAL DATA SCHEDULE 51-57 16118 '2. 1■■I■==Barton, 13137 - 66th Street,Largo,FL 33773 moor— Gonzalez Phone:(727)344-1040 Fax: (727) 533-8483 & Myers, P.A. www.bartoncpas.com • D A Certified Public Accountants Independent Auditor's Report Board of Commissioners Collier County Housing Authority Immokalee, Florida We have audited the accompanying financial statements of the Collier County Housing Authority("Authority")as of and for the year ended September 30, 2017, and the related notes to the financial statements, which collectively comprise the Authority's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our 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 opinion. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Collier County Housing Authority, as of September 30,2017,and the changes in financial position and cash flows for the 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 on pages 3 through 10 be presented to supplement the basic financial statements. 1 161182 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 Information Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the Collier County Housing Authority's basic financial statements. The accompanying Financial Data Schedule is presented for additional analysis and is not a required part of the financial statements.The schedule of expenditures of federal awards is presented for purposes of additional analysis as required by Title 2 U.S.Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and is also not a required part of the basic financial statements. This other 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 Financial Data Schedule and the schedule of expenditures of federal awards are fairly — stated in all material respects in relation to the basic financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards,we have also issued our report dated February 22,2018,on our consideration of the Authority's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, 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 Auditing Standards in considering the Authority's internal control over financial reporting and compliance. Mr 4.4 Barton, Gonzalez & y , P.A. Certified Public Accountants February 22, 2018 2 1611B2 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Management Discussion and Analysis September 30, 2017 Management's Discussion and Analysis (MD&A) is an element of the reporting model adopted by the Governmental Accounting Standards Board (GASB) in their Statement No. 34 Basic Financial Statements — and Management's Discussion and Analysis — for State and Local Governments issued June 1999. The most significant changes on the 2017 financial statements were in assets, liabilities, and revenue. Financial Highlights • Assets: As of September 30, 2017, total assets were $19,893,207 as compared to $15,167,647, as of September 30, 2016, an increase of $4,725,560. Current assets decreased $123,062 and capital assets increased 4,848,622 (mostly due to the ongoing construction in progress on the Rehab of the USDA units). • Liabilities: Total liabilities increased $1 ,198,749 due to a small decrease in current liabilities of $72,422 and an increase in noncurrent liabilities of $1,271 ,171 (due to the USDA revenue bonds partly funding the construction in progress). • Revenues: In 2017, total revenue increased $3,787,199, as compared to 2016, due to increases in tenant rents and Federal Grants (mainly for the USDA Rehab) & Subsidy revenues. • Expenses: Total expenses increased $321,814 due mainly to increases in Housing Assistance Payments (HAP) expense. Overview of the Financial Statements The annual report includes a Management Discussion and Analysis report, the Basic Financial Statements, the Notes to the Financial Statements, and the Financial Data Schedule (FDS) as referenced in the section of Supplemental Information Required by HUD. The financial statements are presented as fund level financial statements because the Housing Authority only has proprietary funds. 3 COLLIER COUNTY HOUSING AUTHORITY 16I162 Immokalee, Florida Management Discussion and Analysis September 30, 2017 The financial statements report information using accounting methods like those used by private sector companies. These statements offer short-term and long-term financial information about the Housing Authority's activities. The Statement of Net Position includes assets and liabilities plus provides information about the nature and amounts of investments in resources (assets) and obligations to creditors (liabilities). It also provides the basis for evaluating capital structure to include assessing liquidity and financial flexibility. For accounting purposes, the Housing Authority is classified as an enterprise fund. Enterprise funds account for activities like those found in the private business sector where the determination of net position is necessary or useful to sound financial administration. Enterprise funds are reported using the full accrual method of accounting in which assets and liabilities, associated with the operation of these funds, are included on the balance sheet. Their focus is on income measurement which, together with the maintenance of equity, is an important financial indicator. Our discussion and analysis provides an overview of the financial activities and performance for year-end September 30, 2017. All the current year's revenues and expenses are accounted for in the Statement of Revenues, Expenses, and Changes in Fund Net Position. This statement measures the ability of management to meet budgets, maintain property (meets HUD specifications and inspections), and determines whether the Housing Authority has successfully recovered costs through its rental fees and other charges. It can also be used to measure profitability and credit worthiness. ` The Statement of Cash Flows reports cash receipts, cash payments, and net changes in cash resulting from operating, investing, and financing activities. It also provides answers to such questions as where did cash come from, what was cash used for, and what was the change in the cash balance during the reporting period. The notes to the financial statements provide additional information that is essential to a full understanding of the data provided in the basic financial statements. _ Supplemental information included in the financial statements contains the Financial Data Schedule (FDS). HUD has established Uniform Financial Reporting Standards that require the Housing Authority to submit financial information electronically to HUD using the FDS format. 4 • COLLIER COUNTY HOUSING AUTHORITY 16 I 1 B 2 Immokalee, Florida Management Discussion and Analysis September 30, 2017 Financial Analysis One of the most important questions concerning finances is the following; "Is the Housing Authority as a whole better, or worse, off because of the achievements of the reported fiscal year?" The purpose of the information presented in this Management's Discussion and Analysis is to assist the reader in answering this question. The basic financial statements are the Statement of Net Position and the Statement of Revenues, Expenses, and Changes in Fund Net Position. The Statement of Net Position provides a summary of assets and liabilities as of the close of business on September 30, 2017. The Statement of Revenues, Expenses, and Changes in Fund Net Position summarize the revenues, and sources of those revenues, generated and the expenses incurred in operating the Housing Authority for the year-ended September 30, 2017. Collier County Housing Authority's primary programs were a Section 8 Housing Choice Voucher program that provides rental assistance to qualified individuals living in private housing, a Rural Rental Assistance Payments program which aids low-income families in rural areas, a Farm Labor Housing Loans and Grants program, and a business activities program. The following analysis focuses on the net position and the change in net position, as a whole, not the individual programs. Net Position September 30, % of 2017 2016 Change Change Current Assets $ 4,406,507 $ 4,529,569 $ (123,062) -2.72% Capital Assets, Net 15,486,700 10,638,078 4,848,622 45.58% Total Assets $ 19,893,207 $ 15,167 647 $ 4,725,560 31.16% Current Liabilities 1,525,423 1,597,845 (72,422) -4.53% Noncurrent Liabilities 5,704,260 4,433,089 1,271,171 28.67% Total Liabilities $ 7,229,683 $ 6,030,934 $ 1,198,749 19.88% Net Position: Investment in Capital Assets 10,083,700 6,662,935 3,420,765 51.34% Restricted Net Position 2,805,534 2,589,094 216,440 8.36% Unrestricted Net Position (225,710) (115,316) (110,394) 95.73% Total Net Position $ 12,663,524 $ 9,136,713 $ 3,526,811 38.60% 5 COLLIER COUNTY HOUSING AUTHORITY B Immokalee, Florida Management Discussion and Analysis September 30, 2017 Capital Assets (Net of Accumulated Depreciation) September 30, % of 2017 2016 Change Change Land $ 2,568,712 $ 2,568,713 $ (1) 0.00% Infrastructure 4,841,399 4,677,708 163,691 3.50% Buildings 25,188,208 25,188,208 0 0.00% Furniture& Equipment- Dwell 529,057 529,057 0 0.00% Furniture& Equipment-Admin 1,721,600 1,711,308 10,292 0.60% Construction in Progress 8,492,754 3,163,003 5,329,751 168.50% Subtotal 43,341,730 37,837,997 5,503,733 14.55% Accumulated Depreciation (27,855,030) (27,199,919) (655,111) 2.41% Net Capital Assets $ 15,486,700 $ 10,638,078 $ 4,848,622 45.58% Net Position Capital additions (mainly for construction in progress) exceeded annual depreciation which increased total assets. Total liabilities increased due to the Rural Rental Assistance Payments program's long-term debt (revenue bonds). Total Net Position The balance in total net position, $12,663,524, was the compilation of revenues, — expenses, and capital expenditures accumulated during the life of the Housing Authority. Current year revenues ($10,318,930) exceeded expenses ($6,792,119) by $3,526,811 which resulted in an increase in equity (net position). Debt Long-term debt consisted of $5,403,000 in revenue bonds for the Rural Rental Assistance Payment program and $669,325 in operational borrowing for the business activities program. The current portion of long-term debt was $220,000 for the Rural Rental Assistance Payments program and $230,489 for the business activities program. The noncurrent portion of long-term debt was $5,183,000 for the Rural Rental Assistance Payments program and $438,836 for the business activities program. 6 — COLLIER COUNTY HOUSING AUTHORITY 16 I 1 B 2 _. Immokalee, Florida Management Discussion and Analysis September 30, 2017 Changes in Net Position — For the Year Ended September 30 % of 2017 2016 Change Chance Revenue: Tenant Revenue $ 2,343,109 $ 1,901,426 $ 441,683 23.23% Federal Grants&Subsidy 7,588,333 4,290,880 3,297,453 76.85% Investment 7,761 5,869 1,892 32.24% — Other Income 379,727 333,556 46,171 13.84% Total Revenue 10,318,930 6,531,731 3,787,199 57.98% _ Expenses: Administrative 1,036,214 1,001,013 35,201 3.52% Tenant Services 27,212 32,009 (4,797) -14.99% Utilities 114,994 119,935 (4,941) -4.12% — Routine Maintenance 888,346 775,505 112,841 14.55% Protective Services 24,319 21,624 2,695 12.46% General 406,813 375,878 30,935 8.23% Interest 51,888 39,237 12,651 32.24% Housing Assistance Payments 3,587,224 3,434,689 152,535 4.44% Casualty Losses 0 11,875 (11,875) -100.00% Depreciation 655,109 658,540 (3,431) -0.52% -- Total Operating Expenses 6,792,119 6,470,305 321,814 4.97% Increase(Decrease) in Net Position $ 3,526,811 $ 61,426 $ 3,465,385 5641.56% Changes in Net Position Changes in total revenue were due mainly to average monthly tenant rental rates plus other government grants received for the Farm Labor Housing Loans and Grants program. Total operating expenses increased due to routine general upkeep/maintenance repairs and Housing Assistance Payments (HAP) average costs per unit leased. The net effect was an increase in changes in net position. — 7 COLLIER COUNTY HOUSING AUTHORITY 16 I 1 B 2 Immokalee, Florida Management Discussion and Analysis September 30, 2017 Economic Factors The Housing Authority is primarily dependent upon HUD and the USDA for the funding of operations. The entity is affected by both federal budgetary decisions and by local economic conditions. Contacting the Housing Authority's Financial Management Our financial report is designed to provide our citizens, taxpayers, and creditors with a general overview of the Authority's finances and to show accountability for money it — receives. If you have questions or need further clarification regarding the financial statements, contact Mr. Oscar Hentschel, Executive Director, Collier County Housing Authority, 1800 Farm Worker Way, Immokalee, FL 34142, telephone number (239)657- - 3649. 8 Collier County Housing Authority 1 6 I 1 6 2 Immokalee, Florida Statement of Net Position - Proprietary Fund Type September 30, 2017 ASSETS AND DEFERRED OUTFLOWS OF RESOURCES Current Assets: Cash and cash equivalents $ 838,704 Cash and cash equivalents-restricted 2,815,497 Investments-restricted 202,847 Tenants receivable, net of allowance for doubtful accounts of$77,649 63,455 Accounts receivable-government 289,196 Accounts receivable-other 4,969 Prepaid expenses 160,721 Supplies inventory, net of allowance for obsolescence of$3,458 31,118 Total current assets 4,406,507 Noncurrent Assets: Capital Assets Nondepreciable capital assets 2,568,712 Depreciable capital assets, net 4,425,234 Construction in progress 8,492,754 Total capital assets 15,486,700 Total noncurrent assets 15,486,700 Deferred Outflows of Resources - Total assets and deferred outflows of resources $ 19,893,207 LIABILITIES, DEFERRED INFLOWS OF RESOURCES,AND NET POSITION Current Liabilities: Accounts payable and accrued liabilities $ 781,272 Tenant security deposits 176,858 Accrued compensated absences 5,164 Accrued interest payable 8,604 Unearned revenue 103,036 Current maturities of notes payable 230,489 Current maturities of bonds payable 220,000 Total current liabilities 1,525,423 Noncurrent Liabilities: Accrued compensated absences 46,472 Other liabilities (FSS escrow) 35,952 Notes payable 438,836 Bonds payable 5,183,000 Total noncurrent liabilities 5,704,260 Total liabilities 7,229,683 Deferred Inflows of Resources Net Position: Net investment in capital assets 10,083,700 Restricted net position 2,805,534 Unrestricted net position (225,710) Total net position 12,663,524 Total liabilities,deferred inflows of resources, and net position $ 19,893,207 See auditor's report. The notes to the financial statements are an integral part of this statement. 9 Collier County Housing Authority 16 I 1 B 2 Immokalee, Florida Statement of Revenues, Expenses and Changes in Fund Net Position - Proprietary Fund Type For the Year Ended September 30, 2017 Operating revenues: Tenant rental revenue (net) $ 2,343,109 HUD operating grants 3,609,316 Other government grants 3,979,017 Other revenue 379,727 Total operating revenues 10,311,169 Operating expenses: Administration 1,036,214 Tenant services 27,212 Utilities 114,994 Ordinary maintenance 888,346 Protective services 24,319 General expenses 406,813 Casualty losses - Housing assistance payments 3,587,224 Depreciation 655,109 Total operating expenses 6,740,231 Operating income 3,570,938 Nonoperating revenue and expense: Interest expense (51,888) Interest income _ 7,761 Net nonoperating expense (44,127) Net income 3,526,811 Contributions - capital grants - Increase in net position 3,526,811 Net position, beginning of year 9,136,713 Net position, end of year $ 12,663,524 See auditor's report. The notes to the financial statements are an integral part of this statement. 10 1611B2 Collier County Housing Authority Immokalee, Florida Statement of Cash Flows - Proprietary Fund Type For the Year Ended September 30, 2017 Cash flows provided from operating activities: Cash received from tenants and others $ 2,757,503 Cash paid for goods and services (1,443,757) Cash paid to employees for services (870,613) Cash paid for housing assistance payments (3,587,224) HUD PHA grants received 3,609,316 Other government grants 3,751,793 Net cash provided from operating activities 4,217,018 Cash flows used by capital and related financing activities: Acquisition of capital assets (5,874,982) Payments of interest on notes and bonds (51,888) Payments of principal on notes and bonds (186,512) Proceeds from notes and bonds payable 2,138,109 Net cash used by capital and related financing activities (3,975,273) Cash flows used by investing activities: Interest on investments 8,893 Purchase of investments, net (202,847) Net cash flows used by investing activities (193,954) Net increase in cash and cash equivalents 47,791 Cash and cash equivalents, beginning of year 3,606,410 Cash and cash equivalents, end of year $ 3,654,201 Reconciliation of operating income to net cash provided from operating activities: Operating income: $ 3,570,938 Adjustments to reconcile operating income to net cash provided from operating activities: Depreciation 655,109 Increase in tenants, accounts receivable - government, accounts receivable - other (218,056) Increase in prepaid expenses (11,643) Decrease in supplies inventory 1,014 Increase in accrued compensated absences 15,714 Decrease in unearned revenue (509) Increase in accounts payable, accrued liabilities and security deposits 200,794 Increase in other liabilities 3,657 Total adjustments 646,080 Net cash provided from operating activities $ 4,217,018 Non-cash activity 1. Accounts receivable and proceeds from bonds payable are net of$601,253 from the USDA for bond proceeds accrued in the prior year. 2. Accounts payable and acquisition of capital assets are net of$371,251 for the difference of the prior year liability to a contractor for construction in progress of$861,835 less the liability to the contractor in the current year of$490,584. See auditors report. The notes to the financial statements are an integral part of this statement. 11 161182 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Notes to Financial Statements September 30, 2017 NOTE 1: Summary of Significant Accounting Policies and Organization: A. Organization: Collier County Housing Authority("the Authority") is a public body corporate and politic pursuant to Chapter 421 Laws of the State of Florida which was organized to provide low rent housing for qualified individuals in accordance with the rules and regulations prescribed by the U.S. Department of Housing and Urban Development (HUD) and other federal agencies. The Authority has been a recipient of several loans and grants from Rural Housing Services (RHS) since 1971 under Project No. 09-011-05914055 pursuant to Sections 514 and 516 of the Housing Act of 1949, as amended. The Rural Housing Services programs are designed to provide decent, safe and sanitary low-rent housing and related facilities for domestic farm laborers. Effective July 1, 1992, the Board of Commissioners of Collier County transferred all of its HUD Housing Assistance Payments programs to the Authority, pursuant to an Assumption and Inter-local agreement.The transfer was approved by the U.S. Department of Housing and Urban Development pursuant to a Contract of Novation between the Authority, the County and HUD. The Authority has agreed to undertake the development and operation of certain low rent housing projects and to provide decent, safe and sanitary housing for eligible families pursuant to Section 8 of the Housing Assistance Act by means of Housing Assistance Payments to owners through Annual Contributions Contract number A-3402V(Housing Choice Vouchers, Housing Assistance Program). B. Reporting Entity: In determining how to define the reporting entity, management has considered all potential component units.The decision to include a component unit in the reporting entity was made by applying the criteria set forth in Section 2100 and 2600 of the Codification of Governmental Accounting and Financial Reporting Standards and Statement No. 14, (amended) of the Governmental Accounting Standards Board: The Financial Reporting Entity. These criteria include manifestation of oversight responsibility including financial accountability, appointment of a voting majority, imposition of will, financial benefit to or burden on a primary organization, financial accountability as a result of fiscal dependency, potential for dual inclusion, and organizations included in the reporting entity although the primary organization is not financially accountable. Based upon the application of these criteria, the reporting entity has the following component units. Blended Component Unit: CCHA Land Development Corporation - this component unit has been blended for financial statement presentation. CHA Management Consulting Corporation - This component unit has been blended for financial statement presentation. However, effective in the September 30, 2017 fiscal year the entity was dissolved and is no longer a component unit. 12 16I1BZ COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Notes to Financial Statements September 30, 2017 NOTE 1: Summary of Significant Accounting Policies: (Continued) Reporting Entity: (Continued) Blended Component Unit: (Continued) The basic financial statements of the Collier County Housing Authority include Farm Labor Housing Loans and Grants (Rural Housing Service Capital Projects Program), Section 8 Housing Assistance Programs under Annual Contributions Contract A-3402, Horizon Village (a business activity) which provides affordable housing to low to moderate income families, local grants (Homeless Prevention Rapid Re-housing Program), and the CCHA Land Development Corporation, which is a non-profit corporation organized, incorporated and controlled, by the Collier County Housing Authority for the advancement of affordable housing. C. Basis of Presentation and Accounting: In accordance with uniform financial reporting standards for HUD housing programs, the basic financial statements are prepared in accordance with U.S. generally accepted accounting principles (GAAP). Based upon compelling reasons offered by HUD,the Authority reports its basic financial statements as a special purpose government engaged solely in business-type activities, which is similar to the governmental proprietary fund type (enterprise fund),which uses the accrual basis of accounting and — the flow of economic resources measurement focus. Revenues are recorded when earned and expenses are recorded at the time the liabilities are incurred. Pursuant to GASB Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements, certain accounting and financial reporting guidance is applied in the preparation of the basic financial statements, unless those pronouncements conflict with or contradict GASB pronouncements. — Generally accepted accounting principles for state and local governments requires that resources be classified for accounting and reporting purposes into the following three net position categories: Net Investment in Capital Assets - Capital assets, net of accumulated depreciation and outstanding principal balances of debt attributable to the acquisition, construction or improvement of those assets. Restricted - Net position whose use by the Authority is subject to externally imposed stipulations that can be fulfilled by actions of the Authority pursuant to those stipulations or that expire by the passage of time. Such assets include assets restricted for capital acquisitions and debt service. The statement of net position of the Authority reports $2,805,534 of restricted net position, which consists of the following: USDA sinking fund (Note 8) $ 49,348 USDA sinking fund reserve replacement (Note 8) 2,754,056 HCV HAP reserves 2,130 Total restricted net position $ 2,805,534 13 161162 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Notes to Financial Statements September 30, 2017 NOTE 1: Summary of Significant Accounting Policies: (Continued) Unrestricted - Net position that is not subject to externally imposed stipulations. Unrestricted net position may be designated for specific purposes by action of management or the Authority Board or may otherwise be limited by contractual agreements with outside parties. D. Budgets: Budgets are prepared on an annual basis for each major operating program and are used as a management tool throughout the accounting cycle. The capital fund budgets are adopted on a "project length" basis. Budgets are not, however, legally adopted nor legally required for basic financial statement presentation. E. Cash and Cash Equivalents: For purposes of the Statement of Cash Flows,the Authority considers all highly liquid investments (including restricted assets)with a maturity of three months or less when purchased and non-negotiable certificates of deposit to be cash equivalents. F. Interprogram Receivables and Payables: Interprogram receivables/payables,when present,are all current, and are the result of the use of the Rural Housing Services Program as the common paymaster for shared costs of the Authority. Cash settlements are made periodically, and all interprogram balances net zero. Offsetting due to/due from balances are eliminated for the basic financial statement presentation. G. Investments: Investments,when present, are recorded at fair value. Investment instruments consist only of items specifically approved for public housing agencies by HUD and the U.S Department of Agriculture. Investments are either insured or collateralized using the dedicated method. Under the dedicated method of collateralization, all deposits and investments over the federal depository insurance coverage are collateralized with securities held by the Authority's agent in the Authority's name. It is the Authority's policy that all funds on deposit are collateralized in accordance with both HUD requirements and requirements of the State of Florida. H. Inventories: Inventories (consisting of materials and supplies) are valued at cost using the first in, first out (FIFO) method. If inventory falls below cost due to damage, deterioration or obsolescence, the Authority establishes an allowance for obsolete inventory. In accordance with the consumption method, inventory is expensed when items are actually placed in service. - I. Prepaid Items: Payments made to vendors for goods or services that will benefit periods beyond the fiscal year end are recorded as prepaid items. J. Use of Estimates: The preparation of basic financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at the date of the basic financial statements and reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates. K. Fair Value of Financial Instruments: The carrying amount of the Authority's financial instruments at — September 30, 2017 including cash, investments,accounts receivable,and accounts payable closely approximates fair value. 14 16I1B2 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Notes to Financial Statements September 30, 2017 NOTE 1: Summary of Significant Accounting Policies: (Continued) L. Capital Assets: 1. Book Value: All purchased fixed assets are valued at cost when historical records are available. When no historical records are available, fixed assets are valued at estimated historical cost. Land values were derived from development closeout documentation. Donated fixed assets are recorded at their fair value at the time they are received. Donor imposed restrictions are deemed to expire as the asset depreciates. All normal expenditures of preparing an asset for use are capitalized when they meet or exceed the capitalization threshold. 2. Depreciation: The cost of buildings and equipment is depreciated over the estimated useful lives of the related assets on a composite basis using the straight-line method. Depreciation commences on modernization and development additions in the year following completion. The useful lives of buildings and equipment for purposes of computing depreciation are as follows: Buildings 20-30 years Modernization 15 years Office and other furniture 3-5 years 3. Maintenance and Repairs Expenditures: Maintenance and repairs expenditures are charged to operations when incurred. Betterments in excess of$500 are capitalized. When buildings and equipment are sold or otherwise disposed of, the asset account and related _ accumulated depreciation account are relieved, and any gain or loss is included in operations. M. Compensated Absences: Compensated absences are those absences for which employees will be paid, such as vacation and sick leave computed in accordance with GASB Statement No. 16. A liability for compensated absences that is attributable to services already rendered and that are not contingent on a specific event that is outside the control of the Authority and its employees, is accrued as employees earn the rights to the benefits. Compensated absences that relate to future services or that are contingent on a specific event that is outside the control of the Authority and its employees are accounted for in the period in which such services are rendered or in which such events take place. N. Other Post Employment Benefits (OPEB): In relation to its employee benefit programs, the Authority does not provide any Other Post Employment Benefits, as outlined under GASB 45. 15 161182 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Notes to Financial Statements September 30, 2017 NOTE 1: Summary of Significant Accounting Policies: (Continued) O. Litigation Losses: The Authority recognizes estimated losses related to litigation in the period in which the occasion giving rise to the loss occurred, the loss is probable and the loss is reasonably estimable. P. Annual Contribution Contracts: Annual Contribution contracts provide that HUD shall have the authority to audit and examine the records of public housing authorities. Accordingly, final determination of the Authority's financing and contribution status for the Annual Contribution Contracts is the responsibility of HUD based upon financial reports submitted by the Authority. Q. Risk Management: The Authority is exposed to various risks of loss related to torts;theft of,damage to, and destruction of assets; errors and omissions; injuries to employees;and natural disasters.The Authority carries commercial insurance for all risks of loss, including workers' compensation and employee health and accident insurance. Settled claims resulting from these risks have not exceeded commercial insurance coverage in any of the past three fiscal years.Additionally,there have been no significant reductions in insurance coverage from the prior year. R. Use of Restricted Assets: It is the Authority's policy to first apply restricted resources when an expense is incurred for purposes for which both restricted and unrestricted net positions are available. S. Operating Revenues and Expenses:The principal operating revenues of the Authority's enterprise fund are charges to customers for rents and services. Operating expenses for the Authority's enterprise fund include the cost of providing housing and services, administrative expenses and depreciation on capital assets. Revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. NOTE 2: Deposits and Investments: For purposes of the Statement of Cash Flows, the Authority considers all highly liquid investments (including restricted assets)with a maturity of three months or less when purchased and non-negotiable certificates of deposit to be cash equivalents. There were no noncash investing, capital and financing activities during the year. A. HUD Deposit and Investment Restrictions - HUD requires authorities to invest excess HUD program funds in obligations of the United States, certificates of deposit or any other federally insured instruments. HUD also requires that deposits of HUD program funds be fully insured or collateralized at all times. Acceptable security includes FDIC/FSLIC insurance and the market value of securities purchased and pledged to the political subdivision. Pursuant to HUD restrictions,obligations of the United States are allowed as security for deposits. Obligations furnished as security must be held by the Authority or with an unaffiliated bank or trust company for the account of the Authority. 16 161182 — COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida _ Notes to Financial Statements September 30, 2017 NOTE 2: Deposits and Investments: (Continued) B. Risk Disclosures 1. Interest Rate Risk:As a means of limiting its exposure to fair value losses arising from rising interest rates, the Authority's investment policy limits the Authority's investment portfolio to maturities not to exceed two years at time of purchase. — At September 30, 2017, the Authority's deposits and investments were not limited and all of which are either available on demand or have maturities of less than two years. — 2. Credit Risk: This is 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 Authority's investment policy is that none of its total portfolio may be invested in securities of any single issuer, other than the US Government, its agencies and instrumentalities. C. Deposit and Investment Risks The Authority held the following deposits and investments at September 30, 2017. Carrying — Deposits and Investments: Value Demand Deposits 3,654,201 Investments (certificates of deposit) - restricted 202,847 — $ 3,857,048 Restricted cash consists of the following: HCV HAP reserves $ 2,130 USDA sinking fund reserve replacement (cash) 2,600,557 HCV family self sufficiency escrows 35,952 Tenant security deposits 176,858 $ 2,815,497 — Custodial Credit Risk: Exposure to custodial credit related to deposits exists when the Authority holds deposits that are uninsured and uncollateralized; collateralized with securities held by the pledging financial institution, or by its trust department or agent but not in the Authority's name; or collateralized without a written or approved collateral agreement. Exposure to custodial credit risk related to investments exists when the Authority holds investment that are uninsured and unregistered,with securities held by the counterparty or by its trust department or agent but not in the Authority's name. 17 161182 — COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida — Notes to Financial Statements September 30, 2017 NOTE 2: Deposits and Investments: (Continued) D. Deposit and Investment Risks (Continued) The Authority's policy as it relates to custodial credit risk is to secure its uninsured deposits with collateral,valued at no more than market value, at least at a level of 100% of the uninsured deposits and accrued interest thereon.The investment policy also limits acceptable collateral to U.S.Treasury securities obligation of federal agencies, securities of government-sponsored agencies, and other — instruments which may be approved by the U.S. Department of HUD.As required by Federal 12 U.S. C.A., Section 1823(e), all financial institutions pledging collateral to the Authority must have a written collateral agreement approved by the board of directors or loan committee. At September 30, 2017, _ the Authority was not exposed to custodial credit as defined above. Investment Credit Risk:The Authority's investment policy limits investments to those allowed by the U.S. Department of HUD.These investment limitations are described in Note 1. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations.The Authority has no formal policy limiting investments based on credit rating, but discloses any such credit risk associated with their investments by reporting the credit quality ratings of investments in debt securities as determined by nationally recognized statistical rating organizations- rating agencies-as of the year end. Unless there is information to the contrary, 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 — require disclosure of credit quality. There are no investments (except for certificates of deposit which are insured by the FDIC) as of September 30, 2017. — Concentration of Investment Credit Risk: Exposure to concentration of credit risk is considered to exist when investments in anyone issuer represent a significant percent of total investments of the Authority. Investments issued or explicitly guaranteed by HUD-approved instruments are excluded from this consideration. At September 30, 2017,the Authority had no concentration of credit risk as defined above. NOTE 3: Receivables Tenant Receivables — Dwelling rents (net of allowance for doubtful accounts of$77,211) $ 53,239 Fraud receivables (net of allowance for doubtful accounts of$438) 10,216 — $ 63,455 Due from Other Governments Rural Rental Assistance (September 30, 2017 allocation) $ 53,150 Receivable from USDA on grant proceeds 216,521 Due from other Housing Authorities 9,114 Miscellaneous 10,411 $289,196 18 161182 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Notes to Financial Statements September 30, 2017 NOTE 4: Interprogram Receivables and Payables — Business USDA Activities HCV ROSS COCC Total A/R- USDA $ - $ 1,698,818 $ - $ - $ (32,576) $1,666,242 — NP- Business Activities (1,698,818) - - - 7,787 (1,691,031) A/R- HCV - - - 8,996 (18,989) (9,993) A/R- ROSS - - (8,996) - (8,996) — A/P- COCC 32,576 (7,787) 18,989 - - 43,778 $(1,666,242) $ 1,691,031 $ 9,993 $ 8,996 $ (43,778) $ - Intercompany Receivable $ 1,698,818 $ 81,151 $ 8,996 $ - $ 94,518 $1,883,483 Intercompany Payable (32,576) (1,772,182) (18,989) (8,996) (50,740) (1,883,483) $ 1,666,242 $(1,691,031) $ (9,993) $ (8,996) $ 43,778 $ - All interprogram receivables and payables have been eliminated on the financial statements. NOTE 5: Prepaid Expense — Prepaid insurance at September 30, 2017 was 160,721. NOTE 6: Capital Assets The capital assets (at cost) of the Collier County Housing Authority at September 30, 2017 consisted of the following: Balance at Balance at Sept. 30, 2016 Additions Deletions Transfers Sept. 30, 2017 — Nondepreciable capital assets: Land $ 2,568,713 $ - $ (1) $ - $ 2,568,712 Construction in progress 3,163,003 5,329,751 - - 8,492,754 5,731,716 5,329,751 (1) - 11,061,466 Depreciable capital assets: Buildings and improvements 29,865,916 163,691 - - 30,029,607 Furniture, equipment,vehicles 2,240,365 10,292 - - 2,250,657 32,106,281 173,983 - - 32,280,264 Accumulated Depreciation: Buildings and improvements (25,221,342) (620,526) - - (25,841,868) — Furniture, equipment,vehicles (1,978,577) (34,583) (2) - (2,013,162) (27,199,919) (655,109) (2) - (27,855,030) Total Capital Assets, net $ 10,638,078 $ 4,848,625 $ (3) $ - $ 15,486,700 — 19 161162 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Notes to Financial Statements September 30, 2017 NOTE 7: Long-Term Debt: A. The outstanding balance of Line of Credit Notes in the Business Activities (Horizon Village) at September 30, 2017 was $259,961. Interest and principal shall be paid as follows: a. Annual principal payments of$20,000 each plus accrued interest shall be payable in arrears on the 15th day of November 2005, and on the 15th day in the month of November in each subsequent year of the loan term; b. If the due date for any payment hereunder would fall on a day that is not a business day(i.e., a day that is a Saturday, Sunday or banking holiday), then the payment shall instead be due on the next succeeding business day; and c. Interest shall cease to accrue on any amount of principal paid in advance of its due date. Interest Rate - The unpaid principal balance of the Note shall bear interest, while current, at the Applicable Interest Rate. As used in this Note, the term "Applicable Interest Rate" means: — • Since the interest paid in connection with this Loan is exempt from income taxation by the United States of America and by the State of Florida,the Applicable Interest Rate shall be an annual rate of interest equal to one percent (1 %) less than the "highest prime rate" of interest published in — the Wall Street Journal, but not less than three percent (3%) per annum. The outstanding balance of Notes Payable at September 30, 2017 was $259,961. The notes are payable each year in the amounts listed below: September 30, Principal Interest Total 2018 $ 20,000 $ 7,799 $ 27,799 2019 20,000 7,199 27,199 2020 20,000 6,599 26,599 2021 20,000 5,999 25,999 2022 20,000 5,399 25,399 2023-2027 100,000 17,994 117,994 2028-2030 59,961 3,596 63,557 $ 259,961 $ 54,585 $ 314,546 Interest expense for the year ended September 30, 2017 was $8,358. There was no capitalized interest expense for the year ended September 30, 2017. 20 161182 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Notes to Financial Statements September 30, 2017 NOTE 7: Long-term debt: (Continued) B. Promissory note to bank in the amount of$219,150 (dated September 29, 2015)at an interest rate of 3.5%. Payable in 84 monthly installments of interest and principal of$2,950. Final payment due by September 29, 2022. Unsecured. The outstanding balance of the notes payable at September 30, 2017 was $161,978. The notes is payable each year in the amounts listed below: September 30, Principal Interest Total 2018 $ 30,224 $ 5,181 $ 35,405 2019 31,299 4,106 35,405 2020 32,413 2,992 35,405 2021 33,565 1,839 35,404 2022 34,477 646 35,123 $ 161,978 $ 14,764 $ 176,742 C. Line of Credit promissory note to bank in the amount of $249,000 (dated March 18, 2017) at an interest rate of 4.0%. The outstanding balance of the notes payable at September 30, 2017 was $166,919. The line of credit matures on March 18, 2018 and is due on demand (all current). Collateralized by a mortgage on real property and rents. NOTE 8: Long Term Debt: Revenue Bonds Payable: Capital facilities are financed by debt which is guaranteed and subsidized by U. S. Department of Agriculture, Rural Housing Services (RHS). The Authority presently has bonds payable on its farm laborer housing projects which are due annually in installments of varying principal and interest amounts. Revenue bonds payable at September 30, 2017 are as follows: — Collier County Housing Authority Revenue Bonds, Series D, 1%, due annually on September 1 in principal amounts of $24,380 to $33,000 with interest to September 1, 2023 $ 191,000 Collier County Housing Authority Revenue Bonds, Series E, 1%, due annually on September 1 in principal amounts $27,000 to $36,000 with interest to September 1, 2031 474,000 Collier County Housing Authority Revenue Bonds, Series F, 1%, due annually on September 1 in principal amounts of$39,072 to $52,000 with interest to September 1, 2032 738,000 Collier County Housing Authority Revenue Bonds, Series G (2015), 1%, due annually on September 1 in principal amounts of $111,000 to $149,000 with interest to September 1, 2048 4,000,000 Total long-term debt S5,403,000 21 1611B2 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Notes to Financial Statements September 30, 2017 NOTE 8: Long Term Debt: (Continued) _ The revenues of the project are pledged to the payment of principal and interest on the revenue bonds. The bonds are redeemable before maturity, at the option of the Authority, in inverse numerical and maturity order, on any interest payment date upon giving 40 days written notice to Rural Housing - Services. Maturities of long-term debt for each of the five succeeding years and in the aggregate are as follows at September 30, 2017: Bond Principal 2015 - Series D Series E Series F Series G Total 2018 $ 31,000 $ 32,000 $ 46,000 $ 111,000 $ 220,000 2019 31,000 32,000 46,000 112,000 221,000 - 2020 32,000 32,000 47,000 113,000 224,000 2021 32,000 33,000 47,000 114,000 226,000 2022 32,000 33,000 48,000 115,000 228,000 - 2023-2027 33,000 170,000 246,000 594,000 1,043,000 2028-2032 0 142,000 258,000 623,000 1,023,000 2033-2037 0 0 0 656,000 656,000 - 2038-2042 0 0 0 689,000 689,000 2043-2047 0 0 0 723,100 723,100 2048 0 0 0 149,900 149,900 $ 191,000 $ 474,000 $ 738,000 $ 4,000,000 $ 5,403,000 - Bond interest 2015 _ Series D Series E Series F Series G Total 2018 $ 1,910 $ 4,740 $ 7,380 $ 40,000 $ 54,030 2019 1,600 4,420 6,920 38,890 51,830 2020 1,290 4,100 6,460 37,770 49,620 2021 970 3,780 5,990 36,640 47,380 2022 650 3,450 5,520 35,500 45,120 2023-2027 330 12,240 20,330 159,990 192,890 2028-2032 0 3,570 7,770 129,710 141,050 2033-2037 0 0 0 97,640 97,640 2038-2042 0 0 0 63,880 63,880 2043-2047 0 0 0 26,881 26,881 2048 0 0 0 1,499 1,499 $ 6,750 $ 36,300 $ 60,370 $ 668,400 $ 771,820 Sinking Fund Debt Service Account: Under the terms of the revenue bonds, a sinking fund has been established to provide debt service funding.After operation and maintenance requirements are met,the _ Authority transfers to the sinking fund debt service account such amounts as may be due of interest and principal on the bonds. The amount required to be transferred during the year ended September 30, 2017 in order to meet debt service requirements was $162,200 which was accomplished. The cash - balance in the sinking fund debt service account at September 30, 2017 was $49,348. 22 161162 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Notes to Financial Statements September 30, 2017 NOTE 8: Long Term Debt: (Continued) Sinking Fund Reserve Account: Immediately after each transfer to the sinking fund debt service account, any excess funds are deposited in the sinking fund reserve account. Funds in the reserve account are only withdrawn upon written prior approval of Rural Housing Services: The Authority is required to make monthly reserve deposits in the amount of $41,667 (effective November 2016) plus the amount of any deficiency in prior deposits to the reserve account until funds — and investments in the reserve account shall equal $2,514,900 ($10,000,000 effective with the new Series G bond issue). There were $487,690 deposits made into the account during the year. The aggregate deposits to the reserve account and interest earned for the year ended September 30, 2017 were$2,754,056 (after the approved usage of funds for capital improvements as noted below)which was under the required annual aggregate deposits. Withdrawals from the sinking fund reserve account are authorized for the following purposes: a. To meet principal and interest payments due on the bonds in the event the sinking fund debt service account balance is not sufficient for that purpose. b. To pay costs of extraordinary repairs or replacements to the project which is not considered current expenses. c. To make improvements or extensions to the project. d. For other purposes desired by the Authority which will promote its purpose without jeopardizing the collectability of the bonds or underlying security. e. To the extent the reserve account exceeds $2,514,900 ($10,000,000 effective with the new Series G bond issue), to purchase bonds before maturity in the prescribed manner. Supplemental Information: (Schedule of Funding Reserve) a. Investment Reserve Funds Sinking Fund Debt Service Account (Principal and Interest) Beginning balance $ 30,780 Transfers to Debt Service Account including interest earned 162,200 Withdrawals for payment of principal and interest ( 143,632) Ending balance $ 49,348 Sinking Fund Reserve Replacement Account Beginning balance - less transfers to replacements and operations $ 2,472,004 Transfers to reserves including interest earned — net 487,690 Use of reserves for capital improvements ( 205,638) Ending balance $ 2,754,056 23 161182 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Notes to Financial Statements September 30, 2017 NOTE 8: Long Term Debt: (Continued) Total Investment Reserve Fund $ 2,754,056 Fully Funded Balance per Loan Agreement 10,000,000 Excess/(Deficiency) of Reserves on Hand $( 7,254,944) As noted above the Authority was required to increase its monthly reserve funding to$41,667 (effective November 2016) for the new fund balance requirement effective with the new Series G bond issue. b. Compliance with Bond Indentures Requirements:The Collier County Housing Authority, Farm Worker Village, has met and exceeded the bond indenture and reserve requirements outlined in this report(except as noted above that it has not yet reached it fully funded balance effective the with new Series G bond issue), as reported in this note,when considering approved withdrawals from Rural Development for long-term improvements.All interest earnings on invested funds are deposited monthly by the Bank directly into the Housing Authority's cash account and transferred to the reserve account. Construction Fund The construction fund is used to account for grant and loan funds received from Rural Housing Services and other sources and to record construction activities. During the year ended September 30, 2017, expenditures from the Construction Fund were used for authorized construction activity. In the Rural Housing Services enterprise fund, reservations of unrestricted net position have been established in conjunction with debt issuance requirements or policy directives as stipulated by the respective aforementioned funds. NOTE 9: State Housing Initiatives Partnership Business Activities (Horizon Village) Loan: The outstanding balance of the SHIP Loan Payable at September 30, 2017 was $80,468. The loan is payable each year in the amounts and at the interest (at 0% interest) listed below: September 30, Principal Interest Total 2018 $ 13,412 $ 0 $ 13,412 2019 13,412 0 13,412 2020 13,412 0 13,412 2021 13,412 0 13,412 2022 13,412 0 13,412 2023 13,408 0 13,408 $ 80,468 $ 0 $ 80,468 Interest expense for the year ended September 30, 2017 was $0. There was no capitalized interest expense for the year ended September 30, 2017. 24 16118 2 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Notes to Financial Statements September 30, 2017 NOTE 9: State Housing Initiatives Partnership Business Activities(Horizon Village) Loan: (Continued) Interest: Interest on this Note shall be zero percent (0%) per annum; except that if the Authority fails to pay this Note as required, the interest rate shall be twelve percent(12%) per annum from the date when payment of this Note is due until the Authority pays it in full. The Authority did not fail to pay the principal payment for FY 2017 and is therefore not required to pay future payments at 12% interest as of FY2017. Payments: Principal payments shall be deferred for a period of three years from date disbursed with seventeen equal yearly payments of$13,412 due beginning on September 1, 2007 and continuing for seventeen years thereafter until payment in full of $228,000 is received on August 1, 2024. The Authority's total payment shall be $228,000. NOTE 10: Schedule of Changes in Noncurrent Liabilities: September 30,2016 September 30,2017 Long-Term Current Long-Term Portion Portion Additions Payments Portion Current Portion Compensated Absences $ 32,330 $ 3,592 $ 15,714 $ - $ 46,472 $ 5,164 Other Liabilities(FSS Escrow 32,295 - 3,657 - 35,952 - Notes Payable 502,321 244,517 - (77,513) 438,836 230,489 Bonds Payable 3,866,143 109,000 1,536,857 (109,000) 5,183,000 220,000 $ 4,433,089 $ 357,109 $ 1,556,228 $ (186,513) $ 5,704,260 $ 455,653 NOTE 11: Schedule of Changes in Net Position: Net Investment Restricted Unrestricted In Capital Assets Net Position Net Position Total Balance, beginning of year 6,662,935 2,589,094 (115,316) 9,136,713 Changes in net position - - 3,526,811 3,526,811 Changes in net investment in capital assets 3,420,765 - (3,420,765) - Changes in restricted net position - 216,440 (216,440) - Balance,end of year $ 10,083,700 $ 2,805,534 $ (225,710) $ 12,663,524 NOTE 12: Pension Plan: -- Effective October 1, 2016, the Authority adopted the Housing Agency Retirement Trust (the "Plan"), which is a defined contribution plan. In a defined contribution plan, benefits depend solely on amounts contributed to the plan plus investment earnings. All of the Authority's full time regular employees are eligible to participate in the plan after completing one year of continuous service. Under the Plan, the Authority matches the employee pre-tax deferral contributions up to 3%. All participating employees vest in the Employer contributions at the rate of fifty percent (50%) for each full year of continuous employment with the Authority. 25 1611R2 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Notes to Financial Statements September 30, 2017 NOTE 13: Annual Contributions from HUD: Annual Contributions Contract A-3402—Section 8 programs provide for housing assistance payments to private owners of residential units on behalf of eligible low or very low-existing and moderately rehabilitated housing covering the difference between the maximum rentals on a dwelling unit, and the amount of rent contribution by a participating family and related administrative expense.The Authority is also eligible to receive reimbursement for preliminary expenses prior to lease up. HUD contributions for the Section 8 Housing Choice Voucher program for the year ended September 30, 2017 were $3,582,568. NOTE 14: Economic Dependency The Authority receives approximately 74% of its revenues from the U.S. Department of Agriculture and the U.S. Department of Housing and Urban Development (HUD). If the amount of revenues received from these federal agencies falls below critical levels, the Authority's reserves could be adversely affected. NOTE 15: Commitments and Contingencies Commitments As of September 30, 2017, the Authority has a purchase commitment with a general contractor in the amount of $9,810,469 related to rehabilitation of United States Department of Agriculture ("USDA") Farm Labor Housing units. The costs incurred to the contractor as of September 30, 2017 were $7,379,909. The construction project is being funded with $9.2 million in USDA bond and grant funds as discussed below. Effective December 10, 2015 the Authority entered into a Labor Housing Grant Agreement with the USDA. The Agreement provides for a grant in the amount of$5,263,246 (total earned by the Authority and recognized as income as of September 30, 2017 was$3,298,093). An additional $4,000,000 was provided by the USDA in the form of a loan to the Authority (via issuance of Revenue Bonds to the United States Department of Agriculture— Rural Development) repaid over the term of 33 years at 1% interest. The purpose of the grant and bond issue (total of$9,263,246) is to finance the rehabilitation of 315 units of Farm Labor Housing. Contingencies The Authority is subject to possible examinations made by Federal and State authorities who determine compliance with terms, conditions, laws and regulations governing other grants given to the Authority in the current and prior years. There were no such examinations for the year ended September 30, 2017. 26 161182 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Notes to Financial Statements September 30, 2017 NOTE 15: Commitments and Contingencies (Continued) However, the Authority was notified in the prior year by the United States Department of Agriculture ("USDA") regarding concerns over certain aspects of the operations of the USDA program. One of the concerns raised was that the Authority was in excess of $430,000 above what was budgeted for operating and maintenance for the 2014 fiscal year. In addition, the USDA stated that there is an indication that project funds have been utilized for purposes unrelated to Rural Development's housing project. The USDA asserts that allowable expenses include those expenses that are directly attributable to housing project operations and are necessary to carry out successful operations and that housing project funds may not be used for "purposes unrelated to the housing project." As a result of the notification,the Authority engaged a forensic auditor to determine the extent of co-mingling of funds and the amount of project funds that were utilized for unallowable expenses. The amounts determined to have been expensed by the USDA program have been recorded as a receivable from the respective other programs and recorded in the financial statements. During the year ended September 30, 2016, the Authority signed a "repayment agreement" with the USDA to repay the Rural Housing program$1,761,291 from business activities ($1,178,272 from Section A/B and $583,019 from Horizon Village). The Authority is to make annual payments of$55,040 for 32 years from business activities to repay the Rural Housing Program. The Authority acknowledged and agreed that a failure of the Authority to comply with the repayment agreement may be considered by the USDA a breach of the terms and conditions of all outstanding loans, mortgages and grants. The amount due to the Rural Rental Assistance Program from business activities as of September 30, 2017 is$1,698,818. These interprogram receivables and payables have been eliminated on the financial statements. Other Contingency In September 2017, the Authority was affected by Hurricane Irma which caused significant roofing damage (shingles) to the Authority owned property (including housing units). However, the affected properties and units were still livable and did not cause tenants to look for alternative housing as most of the damage can easily be repaired. The cost to repair and and/or replace the shingles is estimated to be roughly$1,275,000, of which insurance will cover approximately$500,000. The Authority has applied for FEMA aid to offset the costs of the repairs. Litigation As of September 30, 2017,the Authority was involved with various litigations arising from operation of its rural development housing program. In the opinion of the Authority's legal counsel such losses, if any, resulting from litigation would be adequately covered by insurance. NOTE 16: Related Party Transactions There were no related party transactions for the year ended September 30, 2017. 27 1 6 I 1 B 2 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Notes to Financial Statements September 30, 2017 NOTE 17: Leasing Activities (as Lessor): The Authority is the lessor of dwelling units mainly to low-income residents. The rents under the leases are determined generally by the resident's income as adjusted for eligible deductions regulated by HUD and Rural Development. Leases may be cancelled by the lessee at any time. The Authority may cancel the lease only for cause. Revenues associated with these leases are recorded in the basic financial statements and schedules as "Rental Revenue". Rental Revenue per dwelling unit generally remains consistent from year to year, but is affected by general economic conditions which impact personal income and local job availability. NOTE 18: Operating Leases: The Authority is committed under a continuing non-cancelable lease for office space. This lease has been accounted for as operating leases in the accompanying basic financial statements. The office lease is not subject to an annual escalation clause. Future minimum lease payments required under these leases are as follows: Future minimum lease payments required under these leases are as follows: September 30, Office Space 2017-2018 $ 34,214 2018-2019 $ 8,596 NOTE 19: Subsequent Events Events that occur after the balance sheet date but before the financial statements were available to be issued must be evaluated for recognition or disclosure. The effects of subsequent events that provide evidence about conditions that existed at the balance sheet date are recognized in the accompanying financial statements. 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N 00 > U a) O' n E •• N fA OI C ` a) C R 11 7 C C CAS N C N C a) N O 7 n m O O .0 CD y O (>S co O N U U Oa v ..• y .m I iq > C'O 0) N U CCD .0 C 0, C C co U C .n N iA C C U N N C) C C N CO N CO N E y6 C a) N a) (6 N CC co C O O C — c ccs = m ac) oc) cCac) o) `- cm . = ° Foci ° E �` .N .N c II > 6* cc a) N C CO G ,- N N x-o E N O O •is Cp)n U N n U CO y ,-, O O CU O C > a) n X Ci N E N N C (6' O- C C co C C C 'p n O' ` a.O N N O d Ti, N .>"O Cpl to' 0 co n c 0 O (S N N u W Z Z ti -- Ii 01-20 0 o<I- 0O 7UW20 oocco o 0 � _ I z 0 c (n t- 161182 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Farm Worker Subsidized Housing Program Supplemental Information September 30, 2017 The following is supplemental information requested by the U.S. Department of Agriculture—Rural Housing Services (formerly Farmers Home Administration). 1. Schedule of Insurance Coverages At September 30, 2017, the Authority had the following insurance coverage in effect: Amount of Insurance Carrier Type of Coverage Coverage Term Fidelity bond/Employee Dishonesty Hartford Insurance Company $100,000 Deductible $2,000,000 05/01/17-05/01/18 Opticom Insurance Workers' Compensation Statutory 10/01/16-10/01/17 Florida PH Authority Insurance Automobile liability $1,000,000 05/01/17-05/01/18 Florida PH Authority Insurance Property, Office Building&Personal $44,169,134 05/01/17-05/01/18 Property. Fire&Extended Coverage (90% coinsurance) Florida PH Authority Insurance General Liability Personal Injury, $1,000,000 Occ 05/01/17-05/01/18 products, advertising, property damage $2,000,000 Agg 05/01/17-05/01/18 US Liability Insurance Directors&Officers Liability $1,000,000 05/01/17-05/01/18 PHASIF Directors&Officers Liability $1,000,000 05/22/17-05/22/18 Fidelity &Deposit Company Employee dishonesty $103,000 05/01/17-05/01/18 ITT Harford Insurance Company Employee dishonesty (ERISA Bond) $100,000 05/01/17-05/01/18 Beazley Cyber Liability $1,000,000 05/01/17-05/01/18 2. Exemption from Real Estate and Income Taxes-The Authority is a public body corporate and politic pursuant to Chapter 421, Laws of the State of Florida, which is subsidized by the federal government. The Authority is not subject to federal,state income taxes,or local property taxes, nor is it required to file federal and state income tax returns as a public body corporate and politic pursuant to Chapter 423, Laws of the State of Florida Laws of the State of Florida. 3. Reserves-The Housing Authority has maintained adequate reserves for operations and Bond debt service at September 30, 2017. See also notes to basic financial statements. 4. Accounting Records and Fixed Asset Control -The accounting records maintained are adequate to facilitate budgetary reporting and analytical purposes. The fixed assets are also adequately safeguarded by the Authority personnel. 5. Financial Reports-The financial reports included in this audit are in agreement with the accounting records of the Authority after audit adjustments have been made. 31 161182 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Farm Worker Subsidized Housing Program Supplemental Information September 30, 2017 6. Deposit Funds - We noted that deposit funds are adequately insured by the FDIC and properly collateralized and are at or exceed the required reserve levels required under the Loan and Grant Agreement as of September 30, 2017. 7. Comments on Compliance and Administrative Internal Control - We have audited the basic financial statements of the Collier County Housing Authority and have issued our report thereon dated February 22, 2018. We have also issued a report dated February 22, 2018, on our consideration of the Authority's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, 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 Auditing Standards in considering the Authority's internal control over financial reporting and compliance. Finally, we have also issued a report on the Authority's compliance with the types of compliance requirements described in the Compliance Supplement that could have a direct and material effect on each of the Authority's major federal programs for the year ended September 30, 2017. The Authority's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. 8. Other Findings or Recommendations for the Period Ended September 30, 2017 — See the schedule of findings and questioned cost as well as the management letter dated February 22,2018 for any findings and management comments. 9. The Required Schedule of Expenditures of Federal Awards along with required reports on Internal Controls and Federal Compliance as outlined under Title 2 U.S.Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance) were issued to the Authority as one report,as mandated by the Amended Single Audit Act of 1996 Amendment (Public Law 104-156). 10. Accounts Receivable-Tenants - Tenants accounts receivable at September 30, 2017 totaling — $49,391 were accounts aged at ninety days (90) or less. 11. Accounts Payable consists of$248,794 at September 30, 2017. This balance which is payable to recurring vendors is for services or purchases of ninety days (90) or less. 12. Management Fees - The Collier County Housing Authority is the owner of the Farm Worker Subsidized Housing Program. Management fees of$141,950 were charged by the COCC. 32 COLLIER COUNTY HOUSING AUTHORITY 1 6 I 1 B 2 Immokalee, Florida Farm Worker Subsidized Housing Program Supplemental Information September 30, 2017 13. Schedule of Financial Institutions Where the Housing Authority Maintains its Bank Accounts Reconciled Balance(considers deposits in-transit and outstanding Name of Financial Institution Account Name Bank Balance checks) Classification First 1 Bank USDA Reserve Account $2,551,209 $2,551,209 USDA Restricted 1300 N. 15 St Suite 2 COCC Account 13,036 7,777 Immokalee, FL 34142 COCC Payroll Account 15,752 15,752 COCC Insurance Reserve 5,385 5,385 CCHA Land, Inc. 31,231 31,231 AB Revenue Account 21,413 9,592 AB Security Deposit Fund 94,357 93,345 Section A&B Insurance Reserve 50,500 50,500 Horizon Village Operating 62,801 61,360 Horizon Village Insurance Reserve 7,500 7,500 2,853,184 2,833,651 First Florida Integrity Bank PO Box 10910 Security Deposit Fund USDA 86,602 84,861 Naples, FL 341 01-091 0 Certificates of Deposit(2) 202,015 202,847 USDA Restricted Bond&Sinking Fund 49,348 49,348 USDA Restricted Revenue Account USDA 116,632 116,632 TBRA HOME Operating 58,833 63,178 Section 8-Admin Funds 170,666 168,771 Section 8- HAP 47,752 39,487 Construction Account 366,716 100 Family Sett Sufficiency 34,384 34,384 O&M Operating 209,134 172,559 COCC Laundry 9,457 9,192 COCC Residential Portal 3,611 9,192 USDA Insurance Reserves 70,000 70,000 Section 8 Admin Insurance Reserves 6,856 6,856 1,432,006 1,027,407 Petty Cash&Misc - 5,182 $ 4,285,190 $ 3,866,240 The above amounts were confirmed with the institutions listed at September 30, 2017. 14. Schedule and Computation of Current Return to Owners Allowed- Not applicable, because the Authority is a legal public Authority and not a private enterprise. 33 161182 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Farm Worker Subsidized Housing Program Supplemental Information September 30, 2017 15. Schedule of Changes in Owners and Board of Commissioners -This is a local Public Authority and can never change its owners. The following is a list of the current Board of Commissioners. Commissioner Expiration of Term Address Rebecca M. Vaccariello November 7, 2017 Naples, Florida David B. Genson November 7, 2018 Naples, Florida Randolph B. Cash October 17, 2018 Naples, Florida 16. Schedule of Rental Information Number of Gross Potential Unit Size Units Rental Rate Months Rent One bedroom unit 33 $ 475 12 $ 188,100 -- Two bedroom unit 111 530 12 705,960 Three bedroom unit 102 577 12 706,248 Four bedroom unit 69 599 12 495,972 315 $ 2,096,280 The Authority is demolishing/converting 50 units and rehabilitating the remaining 315 units. The rehabilitation project started in early 2016. Actual Rental Revenue Percentage Amount Tenants 56.61% $ 849,237 RHA rental assistance subsidy 43.39% 650,924 $1,500,161 _ Note 1- Rental rates were effective January 1, 2017. Management provides for the monthly collection of rent. 17. Real Estate Taxes -The Authority is a local public body corporate and politic and is tax exempt by State of Florida, Section 423. 34 161182 Housing.i Uthorit1• USDA Rural Development Office February 22, 2018 420 South State Road 7 Suite#166 Royal Palm Beach, FL 33414 In accordance with the criteria specified in Section 5; Paragraph 4.32 C. of the USDA Rural Development Handbook(HB-2-3560)for the year ended September 30, 2017,the borrower must self-certify that Collier County Housing Authority(the Authority)is in compliance with the nine performance standards.The following is a summary of our compliance with the performance standards. 1. The required accounts are properly maintained and tracked separately. The accounts we maintain are marked below: X Operating Account(s) X Security Deposit Account X Tax and Insurance Account X Reserve Account X Other Accounts: Debt Service 2. The payments from operating account(s) are disclosed and accurately represented. 3. The reserve account(s): _ a. is on schedule with the Agency required minimum funding requirements; b. is maintained in a supervised bank account that requires the Agency's countersignature on all withdrawals; c. is on .schedule with contributions to the reserve account for the current year with the Agency required minimum funding; and d. has no encumbrances on the reserve funds. 4. The tenant security deposits accounts are fully funded and are maintained in separate accounts. 5. The payment of owner return was: Not Applicable (owner is a government entity) N/A paid in the amount of$-0-for the 2017 fiscal year and was in accordance with the Agency's requirements OR N/A not paid during the reporting year OR N/A not allowable due to our nonprofit status OR N/A not allowable due to our nonprofit status.An asset management fee in the amount of$-0 was paid for 2017 fiscal year. 35 1 6 I 1 B 2 6. The borrower has maintained proper insurance in accordance with the requirements in 7CFR 3560.105. Coverage maintained for the Authority is as follows: X Liability Insurance _ Flood Insurance X Property Insurance _ Earthquake Insurance X Fidelity Bond X Other: Public Officials Liability 7. All financial records are adequate and suitable for examination. 8. There have been no changes in the ownership of the Farm Worker Subsidized Housing Program, other than those approved by the Agency and identified in the certification. The Board of Commissioners is active and maintains oversight responsibilities for the project. 9. Exemptions from Real Estate and Income Taxes:The Authority is a public body corporate and politic pursuant to Chapter 421, Laws of the State of Florida, which is subsidized by the Federal Government.The Authority is not subject to Federal,State income taxes,or Local property taxes,nor is it required to file Federal and State income tax returns as a public body corporate and politic pursuant to Chapter 423, Laws of the State of Florida. I certify that the above is true, accurate and is properly supported by documentation kept in our files. 7:":411 "f • Oscar Hents iel, Executive Director Collier County Housing Authority 36 MINI=Barton, 1 I i B 2 13137 - 66th Street,Largo,,FL 33773 .1111.11.r ...� Gonzalez Phone:(727)344-1040 Fax: (727) 533-8483 & Myers, P.A. www.bartoncpas.com D A Certified Public Accountants 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 Board of Commissioners Collier County Housing Authority Immokalee, 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 Standard issued by the Comptroller General of the United States, the financial statements of the Collier County Housing Authority (the "Authority"), as of and for the year ended September 30, 2017, and the related notes to the financial statements,which collectively comprise the Authority's basic financial statements, and have issued our report thereon dated February 22, 2018. Internal Control Over Financial Reporting — In planning and performing our audit of the financial statements, we considered the Authority'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 Authority's internal control. Accordingly, we do not express an opinion on the effectiveness of the Authority'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 and therefore, material weaknesses or significant deficiencies may exist that have not been identified. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. We did identify a certain deficiency in internal control, described in the accompanying schedule of findings and questioned costs as finding 2017-001 that we consider to be a significant deficiency. 37 161182 Compliance and Other Matters As part of obtaining reasonable assurance about whether the Authority'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 or other matters that are required to be reported under Government Auditing Standards. The Authority's Response to Findings The Authority's response to the findings identified in our audit is described in the accompanying corrective action plan. The Authority's response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it. We also noted certain other matters that we reported to management of the Authority in a separate letter dated February 22, 2018. 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. n 147e, s 4 Barton, Gonzalez & Myers, P.A. Certified Public Accountants February 22, 2018 38 II1IUIP Barton, 13137 - 66th Street,Lar�o 113877 .1��FGonzalezLargo, — ��.� Phone:(727)344-1040 Fax: (727) 533-8483 & Myers, P.A. www.bartoncpas.com • A Certified Public Accountants INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE Board of Commissioners Collier County Housing Authority Immokalee, Florida Report on Compliance for Each Major Federal Program We have audited the Collier County Housing Authority's(the"Authority")compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the Authority's major federal programs for the year ended September 30, 2017. The Authority's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Management's Responsibility Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs. Auditor's Responsibility Our responsibility is to express an opinion on compliance for each of the Authority's major federal programs based on our audit of the types of compliance requirements referred to above.We conducted our audit of compliance 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 the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance).Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred.An audit includes examining,on a test basis, evidence about the Authority's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the Authority's compliance. Unmodified Opinion Each Major Federal Program In our opinion,the Collier County Housing Authority complied, in all material respects,with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended September 30, 2017. 39 161162 Other Matters The results of our auditing procedures disclosed an instance of noncompliance which is required to be reported in accordance with the Uniform Guidance and which is described in the accompanying schedule of findings and questioned costs as item 2017-002. Our opinion on each major federal program is not modified with respect to this matter. The Collier County Housing Authority's response to the noncompliance finding identified in our audit is described in the accompanying corrective action plan. The Collier County Housing Authority's response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. Report on Internal Control Over Compliance In planning and performing our audit of compliance,we considered the Authority's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance.Accordingly,we do not express an opinion on the effectiveness of the Authority's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions,to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis.A material weakness in internal control over compliance is a deficiency,or a combination of deficiencies,in internal control over compliance,such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented,or detected and corrected,on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies and therefore,material weaknesses or significant deficiencies may exist that have not been identified.We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, we identified a certain deficiency in internal control over compliance, as described in the accompanying schedule of findings and questioned costs as item 2017-002 that we consider to be a significant deficiency. The Authority's response to the internal control over compliance findings identified in our audit is described in the accompanying schedule corrective action plan. The Authority's response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. -d °13; * /4 Barton, Gonzalez & Myers, P.A. Certified Public Accountants February 22, 2018 40 - 1611B2 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Schedule of Findings and Questioned Costs September 30, 2017 Section I - Summary of Auditor's Results: Financial Statements Type of report issued on the financial statements: Unmodified Internal control over financial reporting: Material weakness(es) identified? No Significant deficiencies identified not considered to be material weaknesses? Yes Noncompliance material to the financial statements noted? No Federal Awards Internal controls over major program: Material weakness(es) identified? No Significant deficiencies identified not considered to be material weaknesses? Yes Type of reports issued on the compliance for major programs: Unmodified Any audit findings disclosed that are required to be reported in accordance with 2 CFR section 200.516(a)? Yes Identification of major program: 14.871 Section 8— Housing Choice Voucher 10.427 Rural Rental Assistance Payments 10.405 Farm Labor Housing Loans and Grants Dollar threshold used to distinguish between Type A and Type B programs: $750,000 Did the Authority qualify as a low-risk auditee? No 41 161182 -- COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Schedule of Findings and Questioned Costs September 30, 2017 Section II - Financial Statement Findings: The finding relating to this area for the year ended September 30, 2017 is as followed: 2017-001 Inadequate Controls Over Financial Reporting Due to Not Recording Contract Retainage Significant Deficiency in Internal Control Condition: The Authority did not have adequate controls over the period-end financial reporting process to detect significant misstatements. The Authority did not properly record entries related to construction in progress and accrued liabilities. Criteria: The Authority should have the necessary controls over the period-end financial reporting process to detect significant misstatements without Auditor detection. Questioned Cost: None Effect:As a result of the audit,the Authority increased construction in progress and accrued liabilities by $490,523 for construction retainage due to the contractor. However, this had no impact on net position or revenues and expenses as the adjustment merely increased total assets and total liabilities. As such, it is not considered a material weakness over financial reporting. Cause: The Authority did not have the necessary controls over the period-end financial reporting process to detect contractor retainage. Recommendation: The Authority should establish controls to ensure that appropriate year-end adjustments are recorded so that the financial statements are properly adjusted, including retainage on construction contracts. Views of Responsible Officials of the Auditee: We concur with the recommendation. We have been working on a continuous basis with our fee accountant to ensure the accuracy of our financial statements. The error discovered is related to the rehabilitation project in progress and is an isolated error which also has no effect on the financial position of the Housing Authority. We take any deviation in the accuracy of our financial statements seriously. We will review our procedures to determine why the error was not caught by existing internal controls. Upon preliminary review, this appears to be an isolated issue as noted above, however internal control procedures will be reviewed, and revisions will be implemented as appropriate, to prevent any future similar issues. 42 bbl 1B 2 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Schedule of Findings and Questioned Costs September 30, 2017 Section III - Federal Awards: The following finding was disclosed relating to this area for the year ended September 30, 2017: _ 2017-002 HCV Tenant Files Program: U.S. Department of HUD: Section 8— Housing Choice Voucher (CFDA 14.871) Significant Deficiency in Internal Control Other matter required to be reported in accordance with the Uniform Guidance Repeat of Prior year Finding 2016-002 (and 2015-003 from September 30, 2015) Statement of Condition: The Authority did not have adequate controls over tenant files to assure it is maintaining adequate documentation. We noted the following exceptions in 25 files tested: • 3 files where an incorrect utility allowance amount was used. As a result, the monthly HAP rent was impacted by$24 and $15 per month (for two files) and $0 for the third file. • 1 tenant file where the income was not calculated correctly resulting in $1 per month impact to the HAP rent. • 1 file where there was no evidence of the rent reasonableness being considered (the form was missing from the file). _ Criteria: HUD regulations require that the Authority perform certain prescribed verification procedures and obtain the required documentation to assure that tenants qualify for section 8 housing and that amounts submitted to HUD for tenant assistance are calculated according to HUD rules. Questioned Costs: None Effect: The Authority is not complying with HUD rules regarding tenant verifications and documentation. Cause: The Authority had some employee turnover in the HCV program and the Authority did not maintain adequate controls over required documentation in tenant files. Recommendation: The Authority should establish controls and should improve review procedures and increase training to employees and reviewers to ensure that the Authority is in compliance with HUD rules for verification of tenant information and calculation of tenant portion of the rent. Views of Responsible Officials of the Auditee: We concur with the recommendation. The Authority has established controls to ensure that HUD program requirements are being followed. The errors appear related to high personnel turn-over during this year. To prevent future errors in tenant files, we will review our supervisory procedures and improve supervisory control over the tenant files, along with revising the training protocol for both management and employees. The revised protocol will include a quality control check in addition to management's review of a percentage of all tenant files to ensure accuracy is being achieved, along with increased training for all personnel. 43 - 16IlB2 _ COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Summary Schedule of Prior Year Findings September 30, 2017 The prior audit report for the year ended September 30, 2016 contained the following findings. — 2016-001 USDA Tenant Files Program: U.S. Department of Agriculture: Rural Rental Assistance Payments (CFDA 10.427) Type of Finding: Internal Control — Material Weakness, Compliance — Eligibility Repeat of finding 2015-002 from September 30, 2015. Statement of Condition The Authority did not have adequate controls over tenant files to assure it is maintaining adequate documentation,that income and deductions are calculated properly, and that units are inspected annually. In 27 USDA files tested, we noted the following errors: • 1 error noted where the MINC report showed an incorrect rent amount for a tenant($499 for a four bedroom unit), while the rent should have been $477 (for a three bedroom unit). The rent roll listed the correct amount of$477 and that was the amount of rent paid. Since this was not a subsidized unit, no amounts were billed to the USDA and thus there was no effect to the Authority. However, the MINC reported incorrect information. • 1 error noted in income calculations where the amount of income listed was $27,392 while the amount of income should have been $20,979. However, since using flat rent of$477, would not have changed the amount of rent due but care should be taken to calculate income correctly. — • 4 errors (2 files)were noted where 2 children had incorrect birth dates (in one unit) listed and a separate tenant (in another unit) also had an incorrect birth date listed. Also, one of the children's social security number listed was incorrect. — • We also noted 13 unit inspections not completed during the year for the USDA program. Of that amount, 5 inspections were not completed for A/B units used for the USDA program. Also, 2 tenants moved back to USDA units from A/B units but there was no evidence in the file of inspections for the USDA units. Finally, we noted an additional 6 files for USDA — units where there was no evidence of an annual inspection performed. For safety reasons, all units should be inspected annually and any repairs needed should be corrected. Recommendation The Authority should improve review procedures and increase training to employees and reviewers to ensure that the Authority is in compliance with USDA rules for verification of tenant — information and calculation of tenant rents and that units are annually inspected. Status The finding has been corrected. 44 161162 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Summary Schedule of Prior Year Findings September 30, 2017 2016-002 HCV Enterprise Income Verification (EIV) and Tenant Files Program: U.S. Department of HUD: Section 8— Housing Choice Voucher (CFDA 14.871) Type of Finding: Internal Control — Material Weakness, Compliance— Eligibility Repeat of finding 2015-003 from September 30, 2015. Statement of Condition The Authority did not have adequate controls over tenant files to include the required Enterprise Income Verification ("EIV") documentation. We noted 7 out of 27 files tested where the EIV was not included in the tenant file. In addition, the Authority did not have adequate controls over tenant files to assure it is maintaining adequate documentation. We noted the following exceptions in 27 files tested: • In 1 tenant file the HAP contract and the lease agreement were not signed by the landlord and the tenant respectively. • In 1 tenant file a dependent's name was missing on the HAP contract. • In 1 tenant file the income was not calculated correctly for the current period—the Authority used prior year information and not the current year for the child support income (change of $33 in the HAP payment amount). • In 1 tenant file a dependent was claimed as a full time student, but the dependent is not a full time student. This had an $11 difference in the HAP payment amount. • In 1 tenant file the zip code on the HAP contract and the HAP register was different from the 50058 form and the lease agreement. The zip code on the HAP contract was incorrect. Recommendation The Authority should establish controls to ensure that the EIV system is being used to verify tenant employment and income during recertifications and should improve review procedures and increase training to employees and reviewers to ensure that the Authority is in compliance with HUD rules for verification of tenant information and calculation of tenant portion of the rent. Status Although the EIV system use is now being properly documented, the Authority has a significant deficiency in the current year regarding tenant certifications and documentation. See current year Finding 2017-002. 45 1 6 1 1 B 2 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Corrective Action Plan September 30, 2017 The following is the corrective action planned by the Authority regarding the current findings: Finding No. 2017-001 Inadequate Controls Over Financial Reporting Due to Not Recording Contract Retainage Financial Statement Finding Significant Deficiency in Internal Control Condition: The Authority did not have adequate controls over the period-end financial reporting process to detect significant misstatements. The Authority did not properly record entries related to construction in progress and accrued liabilities. Recommendation: The Authority should establish controls to ensure that appropriate year-end adjustments are recorded so that the financial statements are properly adjusted, including retainage on construction contracts. Action Taken: We concur with the recommendation.We have been working on a continuous basis with our fee accountant to ensure the accuracy of our financial statements. The error discovered is related to the rehabilitation project in progress and is an isolated error which also has no effect on the financial position of the Housing Authority. We take any deviation in the accuracy of our financial statements seriously. We will review our procedures to determine why the error was not caught by existing internal controls. Upon preliminary review, this appears to be an isolated issue as noted above, however internal control procedures will be reviewed, and revisions will be implemented as appropriate, to prevent any future similar issues. 2017-002 HCV Tenant Files Federal Award Finding Program: U.S. Department of HUD: Section 8— Housing Choice Voucher (CFDA 14.871) Significant Deficiency in Internal Control Other matter required to be reported in accordance with the Uniform Guidance Repeat of Prior year Finding 2016-002 (and 2015-003 from September 30, 2015) Statement of Condition: The Authority did not have adequate controls over tenant files to assure it is maintaining adequate documentation. We noted the following exceptions in 25 files tested: • 3 files where an incorrect utility allowance amount was used. As a result, the monthly HAP rent was impacted by $24 and $15 per month (for two files) and $0 for the third file. • 1 tenant file where the income was not calculated correctly resulting in $1 per month impact _ to the HAP rent. • 1 file where there was no evidence of the rent reasonableness being considered (the form was missing from the file). 46 161 1B 2 COLLIER COUNTY HOUSING AUTHORITY Immokalee, Florida Corrective Action Plan September 30, 2017 2017-002 HCV Tenant Files (continued) Recommendation: The Authority should establish controls and should improve review procedures and increase training to employees and reviewers to ensure that the Authority is in compliance with HUD rules for verification of tenant information and calculation of tenant portion of the rent. Action Taken: We concur with the recommendation. The Authority has established controls to ensure that HUD program requirements are being followed. The errors appear related to high personnel turn-over during this year. To prevent future errors in tenant files, we will review our supervisory procedures and improve supervisory control over the tenant files, along with revising the training protocol for both management and employees. The revised protocol will include a quality control check in addition to management's review of a percentage of all tenant files to ensure accuracy is being achieved, along with increased training for all personnel. Effective Date: February 22, 2018 Contact Information Oscar Hentschel, Executive Director Collier County Housing Authority 1800 Farm Worker Way Immokalee, FL 34142 (239) 657-3649 47 16I1BZ Collier County Housing Authority Immokalee, Florida Schedule of Expenditures of Federal Awards For the Year Ended September 30,2017 Federal Program or Disbursements CFDA Award or FEDERAL GRANTOR Number Amount Expenditures U.S. Department of Agriculture Farm Labor Housing Loans and Grants * + 10.405 $ 8,701,093 $ 8,701,093 Rural Rental Assistance Payments ** + 10.427 650,924 650,924 Total U.S. Department of Agriculture 9,352,017 9,352,017 U.S. Department of HUD Section 8 Housing Assistance Payments Housing Choice Voucher Program * + 14.871 3,582,568 3,582,568 Resident Opportunity&Supporting Services ** 14.870 26,748 26,748 Total U.S. Department of HUD 3,609,316 3,609,316 TOTAL $ 12,961,333 $ 12,961,333 Notes to the Schedule of Expenditures of Federal Awards A. Basis of Accounting and Presentation This schedule includes the federal grant activity of the Collier County Housing Authority and is presented on the full accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance (Title 2 U.S.Code of Federal Regulations(CFR),Part 200,Uniform Administrative Requirements,Cost Principles,and Audit Requirements for Federal Awards).Therefore,some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.The Authority has not elected to use the 10%deminimis cost rate. B. Reconciliation of Total Federal Awards Expenditures to Financial Data Schedule FDS Line 70600 HUD PHA Grants $ 3,609,316 FDS Line 70800 Other Government Grants 3,979,017 FDS Line 343&351 Farm Labor Housing Loan Debt 5,403,000 12,991,333 FDS Line 70800 Less for Non-Federal Grants (30,000) $ 12,961,333 C. Other Considerations in Determining Major and Non-major Program Requirements The Authority is administering housing under the U.S.Department of Agriculture's Rural Housing Services Program.The financing for construction of this housing project was provided by the Agency for Farm Labor Housing Loans&Grants(Federal CFDA#10.405). At September 30,2017,the balance of the long-term debt due to the U.S.Department of Agriculture's Rural Housing Services was $5,403,000.This loan balance has been considered as a part of the computation to determine the major and non-major program requirement under the Uniform Guidance. D. Program Type _ * Type A Program **Type B Program + Major Program See auditor's report. 48 11llilli Barton, 161 1 B 13137 - 66th Street,Largo,FL 33773 1111111111..r Gonzalez Phone:(727)344-1040 Fax: (727) 533-8483 & Myers, P.A. www.bartoncpas.com Certified Public Accountants February 22, 2018 Mr. Oscar Hentschel, Executive Director and Board of Commissioners Collier County Housing Authority Immokalee, Florida Dear Mr. Hentschel and Board of Commissioners: In planning and performing our audit of the financial statements of the Collier County Housing Authority for the year ended September 30, 2017, in accordance with auditing standards generally accepted in the United States of America, we considered the Authority's internal control over financial reporting (internal control)as a basis for designing our auditing procedures 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 organization's internal control. Accordingly, we do not express an opinion on the effectiveness of the Authority's internal control. However, during our audit we became aware of certain matters that are an opportunity for strengthening internal controls and operating efficiency.This letter does not affect our report dated February 22,2018,on the financial statements of the Collier County Housing Authority. We will review the status of these comments during our next audit engagement.We have already discussed these comments and suggestions with various Authority personnel, and we will be pleased to discuss it in further detail at your convenience, to perform any additional study of these matters, or to assist you in implementing the recommendations. Our comments are summarized as follows: Prior year management comments that continue to apply: None. Current year management comments: 1. USDA Over/Under Housing - generally, the Authority will use certain standards to avoid overcrowding and prevent waste of space.These standards are based on the assumption that each bedroom will accommodate no more than two (2) persons. Such standards may be waived when necessary to house families of urgent need or unusual family composition. The Authority receives _. verbal approval (waiver)from the USDA for unit size accommodations (over/under housing). We recommend the Authority receive written confirmation of the waiver from the USDA and have this documented in the tenant file. 49 161182 2. USDA MINC Billing-in 25 files tested,we noted 2 files where the MINC billing system did not agree with the Form 3560-8 tenant certification (due to system errors in MINC). We recommend the Authority implement a system to compare the amounts billed in MINC to the amounts reported in the 3560-8 tenant certification and reconcile any differences. — 3. Davis Bacon Act-the Davis Bacon Act requires the Authority to conduct interviews with employees of contractors and subcontractors (where federal funds are being used for construction purposes)to determine if the employee is being paid wages equal to or in excess of the prevailing wages for the area. For the USDA Rehab project, the Authority hired a"clerk of works"to assure that construction is progressing and to assure that compliance requirements are being adhered to. The Clerk is present daily at the job site and is familiar with the workers and has a rapport with all the subcontractors. The clerk has conducted interviews and knows the wages to expect and who should be on site. Although it appears that the Authority is conducting employee interviews, it is not properly documenting the interviews on HUD's Form HUD-11. We recommend that Authority use the Form HUD-11 as it provides better documentation that the interviews are being conducted (the form includes areas for the employee and interviewer to sign certifying and documenting the interview). This report is intended solely for the information and use of management, Board of Commissioners, others within the Authority,and the Department of Housing and Urban Development(HUD), and is not intended to be and should not be used by anyone other than these specified parties. Sincerely, 16A/21104, Barton, Gonzalez , P.A. Certified Public Accountants 50 161182 Financial Data Schedule 51 NQ m m N p - f7 N — Oa - :1'''. 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CD P– . .‘ r: 5 2 >I. ..... cz 01 ."5 et < .7;., at T. 1, c T ' --E, .Z: _1 3 LI_ I 7:. cly E ti 1 O• c E.- ° E 0) cc — ‘-' 75 0 41111111111111 Legal Ad to Dispose ofd CRA Property 1 6 116 3 COLLIER COUNTY FLORIDA REQUEST FOR LEGAL ADVERTISING OF PUBLIC HEARtNc),s 91P� To: Clerk to the Board: Please place the following as a: UCIN ❑ Normal legal Advertisement ❑ Other: (Display Adv.,location,etc.) 'IC*'..)C*'.aS***i:KKX%K r.XXXXX X*9[*i'e9C4riC-0ti**vrX XXXXX XXX X%Y.**iew*:CIBC%%*::'I:**1C):'Y.X*XX XX K KK KY.KKYR.*]F%XY'.'*::%Y*JIY'JCYXt[K>t*']<Xit1FY*::1CY* Originating Dept/Div: Collier County CRA Person: Debrah Forester Date: 02/12/18 Petition No.(If none,give brief description): Legal Ad to Dispose of CRA Property Petitioner: (Name&Address): Name&Address of any person(s)to be notified by Clerk's Office:(If more space is needed,attach separate sheet) Hearing before X BCC BZA Other Requested Hearing date: (Based on advertisement appearing 10 days before hearing.)Published on Feb. 16,2018. Newspaper(s)to be used: (Complete only if important): X Naples Daily News ❑ Other ❑Legally Required Proposed Text: (Include legal description&common location&Size: (See Attached) Notice of disposition of real property within the Bayshore/Gateway Triangle Redevelopment Area, Collier County,Florida is hereby given to private developers or any persons interested in undertaking to redevelop real property. Proposals submitted by those interested to the Collier County Bayshore/Gateway Redevelopment Office, 3570 Bayshore Drive, Unit 102, Naples, FL 34112 by 5:00 pm EST on March 19,2018. Companion petition(s), if any&proposed hearing date: Does Petition Fee include advertising cost?❑Yes ❑ No If Yes,what account should be charged for advertising costs: PO 4500185199 Reviewed by: r Division Administrator or Designee Date List Attachments: AD DISTRIBUTION INSTRUCTIONS A. For hearings before BCC or BZA: Initiating person to complete one coy and obtain Division Head approval before submitting to County Manager. Note: If legal document is involved,be sure that any necessary legal review,or request for same,is submitted to County Attorney before submitting to County Manager. The Manager's office will distribute copies: ❑ County Manager agenda file: to ❑Requesting Division ❑ Original Clerk's Office B. Other hearings: Initiating Division head to approve and submit original to Clerk's Office,retaining a copy for file. ****X)f*X**Y Y****Y`* :*iCK X X wX*,,,,,, %r.*,,**SCS.*%****Y*XX%X r.r.KK::Y9f.`L. �T:�:::*.*YX XX%X%Y****** FOR CLERK'S OFFICE USE ONLY: Date Received: Date of Public hearing:_ Date Advertised: 161163, NOTICE OF DISPOSITION OF PROPERTY IN THE BAYSHORE/GATEWAY TRIANGLE COMMUNITY REDEVELOPMENT AREA AND INVITATION FOR PROPOSALS Notice of disposition of real property within the explanatory materials are available on the Bayshore/Gateway Bayshore/Gateway Triangle Redevelopment Area, Collier Triangle Community Redevelopment Agency's website at County,Florida is hereby given to private developers or any www.colliergov.net or may be obtained from the Collier persons interested in undertaking to redevelop real County Bayshore/Gateway Triangle Redevelopment Agency property. Proposals submitted by those interested to the Office at 3570 Bayshore Dr., Unit 102,Naples,FL 34112. Collier County Bayshore/Gateway Redevelopment Office, 3570 Bayshore Drive, Unit 102, Naples, FL 34112 by 5:00 The Agency desires as a matter of good public policy, pm EST on March 19,2018. and is required by law to consider alternative proposals concerning the disposition of the Subject Property, and Notice is hereby given that the Collier County redevelopment proposals involving lands owned by and Community Redevelopment Agency(the "Agency") is calling controlled by the Agency. The Agency encourages proposals for proposals and will conduct a subsequent public meeting to from any interested and capable persons. consider proposals concerning the means and methods for disposition of certain property and use rights-to-wit: 3. Responsible proposers must be able to demonstrate that they have the skill set, financial and legal 1. Disposition of approximately 17.89 acres ability to carry out any proposal made. Any proposal received now owned by the Agency(The"Subject Property")within the will be subject to the determination made by the Agency that it area known as the Bayshore/Gateway Triangle Redevelopment is in the public interest and in the furtherance of the purposes of Area (the "Redevelopment Area"). The Subject Property is Part III of Chapter 163,Florida Statutes,relating to community located within the 1,739 acres Redevelopment Area in Section redevelopment. All proposers are encouraged to carefully 14, Township 50 South,Range 25 East in Collier County. The review Part III or Chapter 163,Florida Statutes,and particularly parcels are more commonly described as 4265 Bayshore Drive Section 163.380 thereof relating to disposition of property in a (Folio#61840960006, 61840960103 and 61840840003) and community redevelopment area. All proposals received by the 4315 Bayshore Drive(Folio#53401680005). Agency will be evaluated in accordance with section 163.380; as well as,the criteria and objective in this Notice. As soon as feasible, the Agency desires to embark upon a substantial redevelopment of the subject property It is anticipated that one or more proposers will be located in unincorporated areas of Collier County pursuant to selected to negotiate and enter into an agreement which will the Bayshore/Gateway Community Redevelopment Plan achieve the Agency's objective of (a) accomplishing the approved and adopted by the County on June 13, 2000. Agency's community redevelopment vision, (b) best Pursuant to Section 163.380, Florida Statutes, the Agency recovering the substantial costs incurred by the Agency in desires to sell, lease, dispose of, or otherwise transfer real acquiring the lands involved, and(c)initiate redevelopment as property or any interest therein acquired by it for community soon as feasible. The Agency will consider all feasible redevelopment in a community redevelopment area to any alternatives which achieve the foregoing objectives, including private person or persons, or may retain such property for alternatives which involve assisting the Agency in public use. Such disposition must be consistent with a implementing the community redevelopment by further community redevelopment plan for the area, subject to such entitling and accomplishing the successful marketing of the obligations, covenants, conditions, and restrictions running subject property for community redevelopment purposes. with the land as County deems is desirable to remedy blighted area condition and cavy out the redevelopment of the 4. The Agency unequivocally reserves the right Redevelopment Area. to reject any and all responses. This notice is additionally provided in order to comply with the requirements of Part III, 2. The Community Redevelopment Plan Chapter 163, Florida Statutes. Questions or further inquiries represents the guiding principles for the redevelopment may be directed to Debrah Forester,Director at(239)331-3266. initiative. The Agency has negotiated with since November 2017 for an interest in Reference No: BGTCRA Proposal ITN 17-7169 the Subject Property, but has no commitment or obligation to accept such proposal. Copies of the Bayshore/Gateway Published: February 16,2018 Triangle Community Redevelopment Plan, the draft proposal from and accompanying Send all Invoices to: 6 3 Collier County Board of County Commissioners '.L,�� Collier County Board of County Commissioers Procurement Services Division ,; Attn:Accounts Payable Phone:239-252-8407 3299 Tamiami Trl E Ste 700 Fax: 239-732-0844 (, Naples FL 34112-5749 Tax Exempt:85-80159665310-1 puM`t OR email to:bccapclerk@collierclerk.com Purchase Order number must appear on all related correspondence,shipping papers and invoices: Vendor# 125362 Purchase order SCRIPPS NP OPERATING,LLC PO Number 4500185199 Date 02/12/2018 NAPLES DAILY NEWS 1100 IMMOKALEE RD Contact Person Comm Redev Agency NAPLES FL 34110 Telephone 239-643-1115 Please deliver to: BAYSHORE GATEWAY TRIANGLE CRA Delivery Date: 09/30/2018 3570 BAYSHORE DR, UNIT 102 NAPLES FL 34112 Terms of Payment Net 30 Days Item Material Description Order Qty Unit Price Per Unit Net Value 00010 CON-Legal Ad CRA 3,000 EA 1.00 3,000.00 Total net value excl.tax USD 3,000.00 VENDOR Terms and Conditions The VENDOR agrees to comply with all Purchase Order Terms and Conditions as outlined on the Collier County Procurement Services Division site: http://purchasing.colliergov.net/Purchasing%20Policy/Forms/Allltems.aspx,including delivery and payment terms. Further the VENDOR agrees to: 1. Provide goods and services outlined in this Purchase Order with the prices,terms,delivery method and specifications listed above. 2. Notify department Immediately if order fulfillment cannot occur as specified. 3. Send all invoices to: Collier County Board of County Commissioners Attn:Accounts Payable 3299 Tamiami Trl E Ste 700 Naples FL 34112-5749 OR email to:bccapclerk@collierclerk.com The Purchase Order is authorized under direction of Collier County Board of County Commissioners by: Edward F.Coyman Jr, Director,Procurement Services Division Printed 02/12/2018 @ 14:53:52 187-138325-649100 Page 1 of 1 iI1B 6 3 Acct #505713 July 29, 2014 Attn: Legals Naples News Media 1100 Immokalee Road Naples, FL 34110 Re: CRA Invitation to Bid Notice - Property for Sale Dear Legals: Please advertise the above referenced notice on Friday, August 1, 2014 and please send Two (2) Affidavits of Publication, to this office. Thank you. Sincerely, Ann Jennejohn, Deputy Clerk P.O. #4500146317 — Please Reference on Invoice NOTICE OF DISPOSITION OF PROPERTY IN THE BAYSHORE/GA'L' A'Vg 3 TRIANGLE COMMUNITY REDEVELOPMENT AREA AND INVITATION FOR PROPOSALS Notice of disposition of real property within the from , and accompanying Bayshore/Gateway Triangle Redevelopment Area, Collier explanatory materials are available on the Bayshore/Gateway County, Florida is hereby given to private developers or Triangle Community Redevelopment Agency's website at any persons interested in undertaking to redevelop real www.colliergov.net or may be obtained from the Collier property. Proposals submitted by those interested to the County Bayshore/Gateway Triangle Redevelopment Agency Collier County Bayshore/Gateway Redevelopment Office, Office at 3570 Bayshore Dr.,Unit 102,Naples,FL 34112. 3570 Bayshore Drive, Unit 102, Naples, FL 34112 by 5:00 pm EST on March 19,2018. The Agency desires as a matter of good public policy, and is required by law to consider alternative proposals Notice is hereby given that the Collier County concerning the disposition of the Subject Property, and Community Redevelopment Agency(the "Agency") is calling redevelopment proposals involving lands owned by and for proposals and will conduct a subsequent public meeting to controlled by the Agency. The Agency encourages proposals consider proposals concerning the means and methods for from any interested and capable persons. disposition of certain property and use rights-to-wit: 3. Responsible proposers must be able to 1. Disposition of approximately 17.89 acres demonstrate that they have the skill set, financial and legal now owned by the Agency (The "Subject Property") within ability to carry out any proposal made. Any proposal received the area known as the Bayshore/Gateway Triangle will be subject to the determination made by the Agency that it Redevelopment Area (the "Redevelopment Area"). The is in the public interest and in the furtherance of the purposes Subject Property is located within the 1,739 acres of Part III of Chapter 163, Florida Statutes, relating to Redevelopment Area in Section 14, Township 50 South, community redevelopment. All proposers are encouraged to Range 25 East in Collier County. The parcels are more carefully review Part III or Chapter 163, Florida Statutes, and commonly described as 4265 Bayshore Drive (Folio particularly Section 163.380 thereof relating to disposition of #61840960006, #61840960103 and #61840840003) and 4315 property in a community redevelopment area. All proposals Bayshore Drive(Folio#53401680005). received by the Agency will be evaluated in accordance with section 163.380; as well as, the criteria and objective in this As soon as feasible, the Agency desires to embark Notice. upon a substantial redevelopment of the subject property located in unincorporated areas of Collier County pursuant to It is anticipated that one or more proposers will be the Bayshore/Gateway Community Redevelopment Plan selected to negotiate and enter into an agreement which will approved and adopted by the County on June 13, 2000. achieve the Agency's objective of (a) accomplishing the Pursuant to Section 163.380, Florida Statutes, the Agency Agency's community redevelopment vision, (b) best desires to sell, lease, dispose of, or otherwise transfer real recovering the substantial costs incurred by the Agency in property or any interest therein acquired by it for community acquiring the lands involved, and(c) initiate redevelopment as redevelopment in a community redevelopment area to any soon as feasible. The Agency will consider all feasible private person or persons, or may retain such property for alternatives which achieve the foregoing objectives, including public use. Such disposition must be consistent with a alternatives which involve assisting the Agency in community redevelopment plan for the area, subject to such implementing the community redevelopment by further obligations, covenants, conditions, and restrictions running entitling and accomplishing the successful marketing of the with the land as County deems is desirable to remedy subject property for community redevelopment purposes. blighted area condition and carry out the redevelopment of the Redevelopment Area. 4. The Agency unequivocally reserves the right to reject any and all responses. This notice is additionally 2. The Community Redevelopment Plan provided in order to comply with the requirements of Part III, represents the guiding principles for the redevelopment Chapter 163, Florida Statutes. Questions or further inquiries initiative. The Agency has negotiated with may be directed to Debrah Forester, Director at (239) 331- since November 2017 for an interest 3266. in the Subject Property, but has no commitment or obligation to accept such proposal. Copies of the Bayshore/Gateway Reference No: BGTCRA Proposal ITN 17-7169 Triangle Community Redevelopment Plan, the draft proposal Published: February 16,2018 161163 Martha S. Vergara From: Martha S. Vergara Sent: Monday, February 12, 2018 4:20 PM To: Legals NDN (legals@naplesnews.com) Subject: Legal Notice for disposal of CRA Property Attachments: CRA 30 day Noitce of Property Sale (3-13-18).doc; CRA 30 day Notice of Property Sale (3-13-18).doc Hello, Please advertise the following attached ad Friday, February 16, 2018. Please forward an ok when received, if you have any questions feel free to call me. Thanks, Martha Vergara, BMR Senior Clerk Minutes and Records Dept. Clerk of the Circuit Court & Value Adjustment Board Office: (239) 252-7240 Fax: (239) 252-8408 E-mail: martha.vergara@collierclerk.com 1 1611B3 Martha S. Vergara From: NDN-Legals <legals@naplesnews.com> Sent: Tuesday, February 13, 2018 11:35 AM To: Martha S. Vergara Subject: RE: Legal Notice for disposal of CRA Property Received From: Martha S.Vergara [mailto:Martha.Vergara@collierclerk.com] Sent: Monday, February 12, 2018 4:20 PM To: NDN-Legals<legals@naplesnews.com> Subject: Legal Notice for disposal of CRA Property Hello, Please advertise the following attached ad Friday, February 16, 2018. Please forward an ok when received, if you have any questions feel free to call me. Thanks, Martha Vergara, BMR Senior Clerk Minutes and Records Dept. Clerk of the Circuit Court & Value Adjustment Board Office: (239) 252-7240 Fax: (239) 252-8408 E-mail: martha.vergara@collierclerk.com Please visit us on the web at https://protect-us.mimecast.com/s/-062CR6KQoixPzAnSPU5RI?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(ebcollierclerk.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. 1 161183 Martha S. Vergara From: Legals@naplesnews.com Sent: Tuesday, February 13, 2018 4:06 PM To: Martha S. Vergara Subject: For your approval Ad: 1925871, NOTICE OF DISPOSITION OF PROPERTY IN Attachments: BAYSHOREGA-14-1925871-1.pdf Hi Martha, Attached is the ad proof, please review and let us know if you have any questions. We need an approval in order for the ad to run on the 1st date scheduled. Deadline: 2pm for next day publication, except for Sunday/Monday publication, the deadline is 4pm on Friday. Thank you, Mereida Cardenas Legal Advertising Specialist PART OF THE USA TODAY NETWORK Office: 239.213.6061 Legals@naplesnews.com naplesnews.com 1 > Ad Proof • 1 18 3 Napirs 4P atill Sales Rep:Mereida Cardenas(N9103) Phone: Email: ...Account Inlarwation =Insertion Information' Date:02/13/18 This is a proof of your ad scheduled to run on the dates indicated below. Account Number:505713(N068839) Please confirm placement prior to deadline by contacting your account Company Name:BAYSHORE GATEWAY CRA rep at . Ad Id: 1925871 P.O.No.: Total Cost:$565.66 Contact Name: Email:Martha.Vergara@collierclerk.com collierclerk.com Tag Line:NOTICE OF DISPOSITION OF PROPERTY IN Address:3570 BAYSHORE DR STE 102,NAPLES,FL,34112 Start Date:02/16/18 Stop Date:02/16/18 Phone:(239)643-1115 Fax:(000)000-0000 Number of Times: 1 Class: 16250-Public Notices Publications:ND-Naples Daily News,ND-Internet-naplesnews.com Thank you for your business. Our commitment to a quality product includes the advertising in our publications. As such,Gannett reserves the right to cat- egorize,edit and refuse certain classified ads.Your satisfaction is important. If you notice errors in your ad,please notify the classified department immedi- ately so that we can make corrections before the second print date. The number to call is 239-263-4700. Allowance may not be made for errors reported past the second print date.The Naples Daily News may not issue refunds for classified advertising purchased in a package rate;ads purchased on the open rate may he pro-rated for the remaining full days for which the ad did not run. Ad Proof 161 1 B 3 I agree this ad is accurate and as ordered. NOTICE OF DISPOSITION OF PROPERTY IN THE BAYSHORE/ GATEWAY TRIANGLE COMMUNITY REDEVELOPMENT AREA AND INVITATION FOR PROPOSALS Notice of disposition of real property within the Bayshore/ Gateway Triangle Redevelopment Area,Collier County, Florida is hereby given to private developers or any persons interested in undertaking to redevelop real property. Proposals submitted by those interested to the Collier County Bayshore/Gateway Redevelopment Office,3570 Bayshore Drive,Unit 102,Naples,FL 34112 by 5:00 pm EST on March 19,2018. Notice is hereby given that the Collier County Community Redevelopment Agency (the"Agency") is calling for proposals and will conduct a subsequent public meeting to consider proposals concerning the means and methods for disposition of certain property and use rights-to-wit: 1. Disposition of approximately 17.89 acres now owned by the Agency(The"Subject Property")within the area known as the Bayshore/Gateway Triangle Redevelopment Area (the "Redevelopment Area"). The Subject Property is located within the 1,739 acres Redevelopment Area in Section 14, Township 50 South, Range 25 East in Collier County. The parcels are more commonly described as 4265 Bayshore Drive (Folio #61840960006, #61840960103 and #61840840003) and 4315 Bayshore Drive(Folio#53401680005). As soon as feasible, the Agency desires to embark upon a substantial redevelopment of the subject property located in unincorporated areas of Collier County pursuant to the Bayshore/Gateway Community Redevelopment Plan approved and adopted by the County on June 13, 2000. Pursuant to Section 163.380, Florida Statutes, the Agency desires to sell, lease, dispose of, or otherwise transfer real property or any interest therein acquired by it for community redevelopment in a community redevelopment area to any private person or persons, or may retain such property for public use. Such disposition must be consistent with a community redevelopment plan for the area, subject to such obligations, covenants, conditions, and restrictions running with the land as County deems is desirable to remedy blighted area condition and carry out the redevelopment of the Redevelopment Area. 2. The Community Redevelopment Plan represents the guiding principles for the redevelopment initiative. The Agency has negotiated with since November 2017 for an mterestinhFieSu5lect property,but has no commitment or obligation to accept such proposal. Copies of the Bayshore/Gateway Triangle Community Redevelopment Plan,the draft proposal from and accompanying explanatory maleria(s are avaiTible on the Bayshore/Gateway Triangle Community Redevelopment Agency's website at www.colliergov.net or may be obtained from the Collier County Bayshore/Gateway Triangle Redevelopment Agency Office at 3570 Bayshore Dr.,Unit 102,Naples,FL 34112. The Agency desires as a matter of good public policy, and is required by law to consider alternative proposals concerning the disposition of the Subject Property, and redevelopment proposals involving lands owned by and controlled by the Agency. The Agency encourages proposals from any interested and capable persons. 3. Responsible proposers must be able to demonstrate that they have the skill set,financial and legal ability to carry out any proposal made. Any proposal received will be subject to the determination made by the Agency that it is in the public interest and in the furtherance of the purposes of Part Ill of Chapter 163, Florida Statutes, relating to community redevelopment. All proposers are encouraged to carefully review Part Ill or Chapter 163, Florida Statutes, and particularly Section 163.380 thereof relating to disposition of property in a community redevelopment area. All proposals received by the Agency will be evaluated in accordance with section 163.380;as well as,the criteria and objective in this Notice. It is anticipated that one or more proposers will be selected to negotiate and enter into an agreement which will achieve the Agency's objective of(a)accomplishing the Agency's community redevelopment vision,(b)best recovering the substantial costs incurred by the Agency in acquiring the lands involved,and(c) initiate redevelopment as soon as feasible. The Agency will consider all feasible alternatives which achieve the foregoing objectives, including alternatives which involve assisting the Agency in implementing the community redevelopment by further entitling and accomplishing the successful marketing of the subject property for community redevelopment purposes. 4. The Agency unequivocally reserves the right to reject any and all responses. This notice is additionally provided in order to comply with the requirements of Part III,Chapter 163, Florida Statutes. Questions or further inquiries may be directed to Debrah Forester,Director at(239)331-3266. Reference No:BGTCRA Proposal ITN 17-7169 Published:February 16,2018 No.1925871 161163 Martha S. Vergara From: Martha S.Vergara Sent: Tuesday, February 13, 2018 4:16 PM To: Naples Daily News Legals Subject: RE: For your approval Ad: 1925871, NOTICE OF DISPOSITION OF PROPERTY IN Importance: High Hi Mereida, Can you please insert this company's name in both blank lines highlighted below: Arlo, Inc. The BCC just chose the company there were going with for this ad. in underta ng to redevelop real property. •roposals submitted Rthose edev�elopme Office,3c70 Bayshore 0 vee.UnBayshore/Gateway02,Naples, 34112 by S:00 pm EST on March 19,201$. Notice is hereby given that the Collier county Community Redevelopment Agency (the "Agency`) is calling for proposals and will conduct a subsequent public meeting to consider proposals concerning the means and methods for disposition of certain property and use rights-to-wit: 1. Disposition of approximately 17.89 acres now owned by the Agency(The"Subject Property")within the area known as the Bayshore/Gateway Triangle Redevelopment Area (the "Redevelopment Area"). The Subject Property is located within the 1,739 acres Redevelopment Area in Section 14, Township 50 South, Range 25 East in Collier County. The parcels are more commonly described as 4265 Bayshore Drive (Folio #61840960006, is 61840960103 and #61840840003) and 4315 Bayshore Drive(Folio#53401680005). As soon as feasible. the Agency desires to embark upon a substantial redevelopment of the subject property located in unincorporated areas of Collier County pursuant to the Bayshore/Gateway Community Redevelopment Plan approved and adopted by the County on June 13. 2000. Pursuant to Section 163.380. Florida Statutes, the Agency desires to sell. lease, dispose of. or otherwise transfer real property or any interest therein acquired by it for community redevelopment in a community redevelopment area to any private person or persons. or may retain such property for public use. Such disposition must be consistent with a community redevelopment plan for the area. subject to such obligations. covenants, conditions, and restrictions running with the land as County deems is desirable to remedy blued area condition and carry out the redevelopment of the Redevelopment Area. 2. The Community Redevelopment Plan represents the guiding principles for the redevelopment initiative, The Agency has negotiated with since November 2017-for an interest iit'tIe 3u6jecip r er :Tut has no commitment or obligation to accept such proposal. Copies of the flayyshore/Gateway Triangle Community Redevelopment Plan.the draft proposal from and accompanying explana'ory ma i ars—are avWhig" on the aayshore/Gateway Triangle Community Redevelopment Agency's website at www.colliergov.net or may be obtained from 1 Thanks, 161 1 B 3 Martha Original Message From: Legals@naplesnews.com [mailto:Legals@naplesnews.com] Sent: Tuesday, February 13, 2018 4:06 PM To: Martha S. Vergara <Martha.Vergara@collierclerk.com> Subject: For your approval Ad: 1925871, NOTICE OF DISPOSITION OF PROPERTY IN Hi Martha, Attached is the ad proof, please review and let us know if you have any questions. We need an approval in order for the ad to run on the 1st date scheduled. Deadline: 2pm for next day publication, except for Sunday/Monday publication, the deadline is 4pm on Friday. Thank you, Mereida Cardenas Legal Advertising Specialist PART OF THE USA TODAY NETWORK Office: 239.213.6061 Legals@naplesnews.com naplesnews.com 2 161183 Martha S. Vergara From: Legals@naplesnews.com Sent: Tuesday, February 13, 2018 4:24 PM To: Martha S. Vergara Subject: Revised Ad: 1925871, NOTICE OF DISPOSITION OF PROPERTY IN Attachments: BAYSHOREGA-15-1925871-1.pdf Attached is the ad proof, please review and let us know if you have any questions. We need an approval in order for the ad to run on the 1st date scheduled. Deadline: 2pm for next day publication, except for Sunday/Monday publication, the deadline is 4pm on Friday. Thank you, Mereida Cardenas Legal Advertising Specialist PART OF THE USA TODAY NETWORK Office: 239.213.6061 Legals@naplesnews.com naplesnews.com > Ad Proof 61 18 3 ? apLraiL Battu NC1116 Sales Rep:Mereida Cardenas(N9103) Phone: Email: Accuuut Ii; Orntatiun Date:02/13/18 This is a proof of your ad scheduled to run on the dates indicated below. Account Number:505713(N068839) Please confirm placement prior to deadline by contacting your account Company Name:BAYSHORE GATEWAY CRA rep at . Ad Id: 1925871 P.O.No.: Total Cost:$560.01 Contact Name: Email:Martha.Vergara@collierclerk.com Tag Line:NOTICE OF DISPOSITION OF PROPERTY IN Address:3570 BAYSHORE DR STE 102,NAPLES,FL,34112 Start Date:02/16/18 Stop Date:02/16/18 Phone:(239)643-1115 Fax:(000)000-0000 Number of Times: 1 Class:16250-Public Notices Publications:ND-Naples Daily News,ND-Internet-naplesnews.com Thank you for your business. Our commitment to a quality product includes the advertising in our publications. As such,Gannett reserves the right to cat- egorize,edit and refuse certain classified ads.Your satisfaction is important. If you notice errors in your ad,please notify the classified department immedi- ately so that we can make corrections before the second print date. The number to call is 239-263-4700. Allowance may not be made for errors reported past the second print date.The Naples Daily News may not issue refunds for classified advertising purchased in a package rate;ads purchased on the open rate may he pro-rated for the remaining full days for which the ad did not run. 161iB3 Ad Prool- I agree this ad is accurate and as ordered. NOTICE OF DISPOSITION OF PROPERTY IN THE BAYSHORE/ GATEWAY TRIANGLE COMMUNITY REDEVELOPMENT AREA AND INVITATION FOR PROPOSALS Notice of disposition of real property within the Bayshore/ Gateway Triangle Redevelopment Area,Collier County, Florida is hereby given to private developers or any persons interested in undertaking to redevelop real property. Proposals submitted by those interested to the Collier County Bayshore/Gateway Redevelopment Office,3570 Bayshore Drive,Unit 102,Naples,FL 34112 by 5:00 pm EST on March 19,2018. Notice is hereby given that the Collier County Community Redevelopment Agency (the"Agency") is calling for proposals and will conduct a subsequent public meeting to consider proposals concerning the means and methods for disposition of certain property and use rights-to-wit: 1. Disposition of approximately 17.89 acres now owned by the Agency(The"Subject Property")within the area known as the Bayshore/Gateway Triangle Redevelopment Area (the "Redevelopment Area"). The Subject Property is located within the 1,739 acres Redevelopment Area in Section 14, Township 50 South, Range 25 East in Collier County. The parcels are more commonly described as 4265 Bayshore Drive (Folio #61840960006, #61840960103 and #61840840003) and 4315 Bayshore Drive(Folio#53401680005). As soon as feasible, the Agency desires to embark upon a substantial redevelopment of the subject property located in unincorporated areas of Collier County pursuant to the Bayshore/Gateway Community Redevelopment Plan approved and adopted by the County on June 13, 2000. Pursuant to Section 163.380, Florida Statutes, the Agency desires to sell, lease, dispose of, or otherwise transfer real property or any interest therein acquired by it for community redevelopment in a community redevelopment area to any private person or persons, or may retain such property for public use. Such 1 disposition must be consistent with a community redevelopment plan for the area, subject to such obligations, covenants, conditions, and restrictions running with the land as County deems is desirable to remedy blighted area condition and carry out the redevelopment of the Redevelopment Area. 2. The Community Redevelopment Plan represents the guiding principles for the redevelopment initiative.The Agency has negotiated with Arlo,Inc.since November 2017 for an interest in the Subject Property,but has no commitment or obligation to accept such proposal. Copies of the Bayshore/Gateway Triangle Community Redevelopment Plan,the draft proposal from Arlo, Inc., and accompanying explanatory materials are available on the Bayshore/Gateway Triangle Community Redevelopment Agency's website at www.colliergov.net or may be obtained from the Collier County Bayshore/Gateway Triangle Redevelopment Agency Office at 3570 Bayshore Dr.,Unit 102,Naples,FL 34112. The Agency desires as a matter of good public policy, and is required by law to consider alternative proposals concerning the disposition of the Subject Property, and redevelopment proposals involving lands owned by and controlled by the Agency. The Agency encourages proposals from any interested and capable persons. 3. Responsible proposers must be able to demonstrate that they have the skill set,financial and legal ability to carry out any proposal made. Any proposal received will be subject to the determination made by the Agency that it is in the public interest and in the furtherance of the purposes of Part III of Chapter 163, Florida Statutes, relating to community redevelopment. All proposers are encouraged to carefully review Part III or Chapter 163, Florida Statutes,and particularly Section 163.380 thereof relating to disposition of property in a community redevelopment area. All proposals received by the Agency will be evaluated in accordance with section 163.380;as well as,the criteria and objective in this Notice. It is anticipated that one or more proposers will be selected to negotiate and enter into an agreement which will achieve the Agency's objective of(a)accomplishing the Agency's community redevelopment vision,(b)best recovering the substantial costs incurred by the Agency in acquiring the lands involved,and(c) initiate redevelopment as soon as feasible. The Agency will consider all feasible alternatives which achieve the foregoing objectives, including alternatives which involve assisting the Agency in implementing the community redevelopment by further entitling and accomplishing the successful marketing of the subject property for community redevelopment purposes. 4. The Agency unequivocally reserves the right to reject any and all responses. This notice is additionally provided in order to comply with the requirements of Part III,Chapter 163, Florida Statutes. Questions or further inquiries may be directed to Debrah Forester,Director at(239)331-3266. Reference No:BGTCRA Proposal ITN 17-7169 Published:February 16,2018 No.1925871 161163 Martha S. Vergara From: Martha S. Vergara Sent: Tuesday, February 13, 2018 4:31 PM To: Naples Daily News Legals Subject: RE: Revised Ad: 1925871, NOTICE OF DISPOSITION OF PROPERTY IN Importance: High Mereida, Sorry, but this was my mistake.. the name should read Arno, Inc. 2, The Community Redevelopment Plan represents the guiding principles for the redevelopment initiative The Agency has negotiated with Arlo,Inc.since November 2017 for an interest in the Subject Property,but has no commitment or obligation to accept such proposal. Copies of the Bayshore/Gateway Triangle Community Redevelopment Plan, the draft proposal from Arlo, Inc,, and accompanying explanatory materials are available on the Bayshore/Gateway Triangle Community Redevelopment Agency's website atwww.collier ov.netormayy be obtained from the Collier County Bayshore/Gateway Triangle Redevelopment Agency Office at 3570 Bayshore Dr.,Unit 102,Naples.Ft 34112, The Agency desires as a matter of good public policy, and is required by law to consider alternative proposals concerning the disposition of the Subject Property, and redevelopment proposals involving lands owned by and controlled by the Agency. The Agency encourages proposals from any interested and capable persons. I was in such a hurry to get it to you I misspelled the name... Sorry, Martha Original Message From: Legals@naplesnews.com [mailto:Legals@naplesnews.com] Sent: Tuesday, February 13, 2018 4:24 PM To: Martha S. Vergara <Martha.Vergara@collierclerk.com> Subject: Revised Ad: 1925871, NOTICE OF DISPOSITION OF PROPERTY IN Attached is the ad proof, please review and let us know if you have any questions. We need an approval in order for the ad to run on the 1st date scheduled. Deadline: 2pm for next day publication, except for Sunday/Monday publication, the deadline is 4pm on Friday. Thank you, 161183 Mereida Cardenas Legal Advertising Specialist PART OF THE USA TODAY NETWORK Office: 239.213.6061 Legals@naplesnews.com naplesnews.com 2 1 6 I 1 B 3 Martha S. Vergara From: Legals@naplesnews.com Sent: Tuesday, February 13, 2018 4:35 PM To: Martha S. Vergara Subject: Revised to Arno Ad: 1925871, NOTICE OF DISPOSITION OF PROPERTY IN Attachments: BAYSHOREGA-16-1925871-1.pdf Hi Martha, no problem Attached is the ad proof, please review and let us know if you have any questions. We need an approval in order for the ad to run on the 1st date scheduled. Deadline: 2pm for next day publication, except for Sunday/Monday publication, the deadline is 4pm on Friday. Thank you, Mereida Cardenas Legal Advertising Specialist PART OF THE USA TODAY NETWORK Office: 239.213.6061 Legals@naplesnews.com naplesnews.com 1 > Ad Proof • a 3 Nap1ri Battu News3ai1 Sales Rep:Mereida Cardenas(N9103) Phone: Email: Accotnnt Inlorn1Ilion 'Inscriion Inlonilatiun Date:02/13/18 This is a proof of your ad scheduled to run on the dates indicated below Account Number 505713(N068839) j Please confirm placement prior to deadline by contacting your account 3 • rep at . Company Name:BAYSHORE GATEWAY CRA Ad Id:1925871 P.O.No.: Total Cost:$560.01 Contact Name: Email:Martha.Vergara@collierclerk.com Tag Line:NOTICE OF DISPOSITION OF PROPERTY IN Address:3570 BAYSHORE DR STE 102,NAPLES,FL,34112 Start Date:02/16/18 Stop Date:02/16/18 Phone:(239)643-1115 Fax:(000)000-0000 Number of Times: 1 Class:16250-Public Notices Publications:ND-Naples Daily News,ND-Internet-naplesnews.com Thank you for your business. Our commitment to a quality product includes the advertising in our publications. As such,Gannett reserves the right to cat- egorize,edit and refuse certain classified ads.Your satisfaction is important. If you notice errors in your ad,please notify the classified department immedi- ately so that we can make corrections before the second print date. The number to call is 239-263-4700. Allowance may not be made for errors reported past the second print date.The Naples Daily News may not issue refunds for classified advertising purchased in a package rate;ads purchased on the open rate may he pro-rated for the remaining full days for which the ad did not run. Ad hoof' 16 I� 18 3 •I agree this ad is accurate and as ordered. NOTICE OF DISPOSITION OF PROPERTY IN THE BAYSHORE/ GATEWAY TRIANGLE COMMUNITY REDEVELOPMENT AREA AND INVITATION FOR PROPOSALS Notice of disposition of real property within the Bayshore/ Gateway Triangle Redevelopment Area,Collier County, Florida is hereby given to private developers or any persons interested in undertaking to redevelop real property. Proposals submitted by those interested to the Collier County Bayshore/Gateway Redevelopment Office,3570 Bayshore Drive,Unit 102,Naples,FL 34112 by 5:00 pm EST on March 19,2018. Notice is hereby given that the Collier County Community Redevelopment Agency(the"Agency") is calling for proposals and will conduct a subsequent public meeting to consider proposals concerning the means and methods for disposition of certain property and use rights-to-wit: 1. Disposition of approximately 17.89 acres now owned by the Agency(The"Subject Property")within the area known as the Bayshore/Gateway Triangle Redevelopment Area (the "Redevelopment Area"). The Subject Property is located within the 1,739 acres Redevelopment Area in Section 14, Township 50 South, Range 25 East in Collier County. The parcels are more commonly described as 4265 Bayshore Drive (Folio #61840960006, #61840960103 and #61840840003) and 4315 Bayshore Drive(Folio#53401680005). As soon as feasible, the Agency desires to embark upon a substantial redevelopment of the subject property located in unincorporated areas of Collier County pursuant to the Bayshore/Gateway Community Redevelopment Plan approved and adopted by the County on June 13, 2000. Pursuant to Section 163.380, Florida Statutes, the Agency desires to sell, lease, dispose of, or otherwise transfer real property or any interest therein acquired by it for community redevelopment in a community redevelopment area to any private person or persons, or may retain such property for public use. Such disposition must be consistent with a community redevelopment plan for the area, subject to such obligations, covenants, conditions, and restrictions running with the land as County deems is desirable to remedy blighted area condition and carry out the redevelopment of the Redevelopment Area. 2. The Community Redevelopment Plan represents the guiding principles for the redevelopment initiative.The Agency has negotiated with Arno,Inc.since November 2017 for an interest in the Subject Property,but has no commitment or obligation to accept such proposal. Copies of the Bayshore/Gateway Triangle Community Redevelopment Plan,the draft proposal from Arno, Inc., and accompanying explanatory materials are available on the Bayshore/Gateway Triangle Community Redevelopment Agency's website at www.colliergov.net or may be obtained from the Collier County Bayshore/Gateway Triangle Redevelopment Agency Office at 3570 Bayshore Dr.,Unit 102,Naples,FL 34112. The Agency desires as a matter of good public policy, and is required by law to consider alternative proposals concerning the disposition of the Subject Property, and redevelopment proposals involving lands owned by and controlled by the Agency. The Agency encourages proposals from any interested and capable persons. 3. Responsible proposers must be able to demonstrate that they have the skill set,financial and legal ability to carry out any proposal made. Any proposal received will be subject to the determination made by the Agency that it is in the public interest and in the furtherance of the purposes of Part III of Chapter 163, Florida Statutes, relating to community redevelopment. All proposers are encouraged to carefully review Part III or Chapter 163, Florida Statutes, and particularly Section 163.380 thereof relating to disposition of property in a community redevelopment area. All proposals received by the Agency will be evaluated in accordance with section 163.380;as well as,the criteria and objective in this Notice. It is anticipated that one or more proposers will be selected to negotiate and enter into an agreement which will achieve the Agency's objective of(a)accomplishing the Agency's community redevelopment vision,(b)best recovering the substantial costs incurred by the Agency in acquiring the lands involved,and(c) initiate redevelopment as soon as feasible. The Agency will consider all feasible alternatives which achieve the foregoing objectives, including alternatives which involve assisting the Agency in implementing the community redevelopment by further entitling and accomplishing the successful marketing of the subject property for community redevelopment purposes. 4. The Agency unequivocally reserves the right to reject any and all responses. This notice is additionally provided in order to comply with the requirements of Part III,Chapter 163, Florida Statutes. Questions or further inquiries may be directed to Debrah Forester,Director at(239)331-3266. Reference No:BGTCRA Proposal ITN 17-7169 Published:February 16,2018 No.1925871 1 6 1 1 B 3 Martha S. Vergara From: NeetVirginia <Virginia.Neet@colliercountyfl.gov> Sent: Wednesday, February 14, 2018 9:22 AM To: Martha S. Vergara; ForesterDebrah; GarciaShirley Cc: BelpedioJennifer Subject: RE: Legal Ad to Dispose of CRA Property (Arno, Inc.) Attachments: Legal Ad Proof - CRA Property.pdf Martha: Jennifer and I reviewed. There are some minor corrections/revisions. See attached. Please call with any questions. Dinny Virginia A. Neet, FRP Office of the Collier County Attorney Telephone (239) 252-8066 - Fax (239) 252-6600 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. From: Martha S. Vergara [mailto:Martha.Vergara@collierclerk.com] Sent: Tuesday, February 13, 2018 4:40 PM To: NeetVirginia <Virginia.Neet@colliercountyfl.gov>; ForesterDebrah <Debrah.Forester@colliercountyfl.gov>; GarciaShirley<Shirley.Garcia@colliercountyfl.gov> Cc: BelpedioJennifer<Jennifer.Belpedio@colliercountyfl.gov> Subject: Legal Ad to Dispose of CRA Property (Arno, Inc.) Hello All, Attached for your review is the referenced ad proof. Please let me know of any changes needed. Thanks, Martha Please visit us on the web at www.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. 1 161183 I agree this ad is accurate and as ordered. �V NOTICE OF DISPOSITION OF PROPERTY IN THE BAYSHORE/ GATEWAY TRIANGLE COMMUNITY REDEVELOPMENT AREA AND �J S INVITATION FOR PROPOSALS Notice of disposition of real property within the ore/ Gateway Triangle Redevelopment Area, Collier Cou ,Florida it In andeby ng to private op real property.. Proposals any s submitted by those interested to the Collier County Bayshore/Gateway Redevelopment Office,3570 Bayshore Drive,Unit 102,Naples,FL 34112 by 5:00 pm EST on March 19,2018. Notice is hereby given that the Collier County Community Redevelopment Agency(the"Agency") is calling for proposals and will conduct a subsequent public meeting to consider proposals concerning the means and methods for disposition of certain property and use rights-to-wit: 1. Disposition of approximately 17.89 acres now owned by the Agency(The"Subject Property")within the area known as the Bayshore/Gateway Triangle Redevelopment Area (the ) ‘f 14114 "Redevelopment Area"). The Subject Property is located within the 1,739 acres Redevelopment Area in Section 14, '; eta / ; 11. Township 50 South, Range 25 East in Collier County. The . 111parcels are more commonly described as 4265 Bayshore Drive 4315 Bayshore D#61840960vve(Folio)#53401680005).840960103 and #61840840003) and As soon as feasible, the Agency desires to embark upon a substantial redevelopment of the subject property located in unincorporated areas of Collier County pursuant to the Bayshore/Gateway Community Redevelopment Plan approved and adopted by the County on June 13, 2000. Pursuant to Section 163.380, Florida Statutes, the Agency desires to sell, f lease, dispose of, or otherwise transfer real property or any interest therein acquired by it for community redevelopment -;10,41.1) in a community redevelopment area to any private person or persons, or may retain such property for public use. Such disposition must be consistent with a community redevelopment plan for the area, subject to such obligations, covenants, (I 611- conditions, and restrictions running with the land a� deems is desirable to remedy blighted area condition nd carry out the redevelopment of the Redevelopment Area. 2. The Community Redevelopment Plan represents the guiding principles for the redevelopment initiative.The Agency has negotiatedwithAmo,Inc.since November 2017 for an interest in the Subject Property,but has no commitment or obligation to accept such proposal. Copies of the Bayshore/Gateway Triangle Community Redevelopment Plan,the draft proposal from Arno, Inc., and accompanying explanatory materials are available on the Bayshore/Gateway Triangle Community Redevelopment Agency's website at www.colliergov.net or may be obtained from the Collier County Bayshore/Gateway Triangle Redevelopment Agency Office at 3570 Bayshore Dr.,Unit 102,Naples,FL 34112. The Agency desires as a matter of good public policy, and is required by to consider alternative proposals concerning the disposition of the Subject Property, and redevelopment proposals involving lands owned by and controlled by the Agency. The Agency encourages proposals from any interested 'k and capable persons. 3. Responsible proposers must be able to demonstrate that they have the skill set,financial and legal ability to carry out any proposal made. Any proposal received will be subject to the determination made by the Agency that it is in the public interest and in the furtherance of the purposes of Part III of Chapter 163, Florida Statutes, relating to community redevelopment(` • All proposers are encouraged to carefully review Part III dbt� Chapter 163,Florida Statutes, and particularly Section 163.38 thereof relating to disposition propertyin a community redevelopment area. All propo-:I received by the Agency will be evaluated in accordance wi • t- tion 163.380;as well as,the criteria and objective in this Notice. j It is anticipated that one or more propo will be selected to / negotiate and enter into an agreement whi .ill achieve the t 6 Agency's objective of(a)accomplishing the Agenc .mmunity redevelopment vision,(b)best recovering the substan is incurred by the Agency in acquiring the lands involved,and(c) initiate redevelopment as soon as feasible. The Agency will consider all feasible alternatives which achieve the foregoing objectives, including alternatives which involve assisting the Agency in implementing the community redevelopment by further entitling and accomplishing the successful marketing of the subject property for community redevelopment purposes. 4. The Agency unequivocally reserves the right to reject any and all responses. This notice is additionally provided in order to comply with the requirements of Part III,Chapter 163, Florida Statutes. Questions or further inquiries may be directed to Debrah Forester,Director at(239)331-3266. Reference No:BGTCRA Proposal ITN 17-7169 Published:February 16,2018 No.1925871 Martha S. Vergara 1 6 118 3 From: Martha S.Vergara Sent: Wednesday, February 14, 2018 9:52 AM To: 'NeetVirginia' Subject: RE: Legal Ad to Dispose of CRA Property (Arno, Inc.) I thought Jennifer said she had already proofed the ad when it was sent to me? No worried Dinny, i'll get the revision to NDN ASAP. Martha From: NeetVirginia [mailto:Virginia.Neet@colliercountyfl.gov) Sent: Wednesday, February 14, 2018 9:22 AM To: Martha S.Vergara <Martha.Vergara@collierclerk.com>; ForesterDebrah <Debrah.Forester@colliercountyfl.gov>; GarciaShirley<Shirley.Garcia@colliercountyfl.gov> Cc: BelpedioJennifer<Jennifer.Belpedio@colliercountyfl.gov> Subject: RE: Legal Ad to Dispose of CRA Property(Arno, Inc.) Martha: Jennifer and I reviewed. There are some minor corrections/revisions. See attached. Please call with any questions. Dinny Virginia A. Neat, FRP Office of the Collier County Attorney Telephone (239) 252-8066 - Fax (239) 252-6600 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. From: Martha S.Vergara [mailto:Martha.Vergara@collierclerk.com] Sent:Tuesday, February 13, 2018 4:40 PM To: NeetVirginia <Virginia.Neet@colliercountyfl.gov>; ForesterDebrah <Debrah.Forester@colliercountvfl.gov>; GarciaShirley<Shirley.Garcia@colliercountyfl.gov> Cc: BelpedioJennifer<Jennifer.Belpedio@colliercountyfl.gov> Subject: Legal Ad to Dispose of CRA Property(Arno, Inc.) Hello All, Attached for your review is the referenced ad proof. 1611.83 Martha S. Vergara From: NeetVirginia <Virginia.Neet@colliercountyfl.gov> Sent: Wednesday, February 14, 2018 9:53 AM To: Martha S. Vergara Subject: RE: Legal Ad to Dispose of CRA Property (Arno, Inc.) Thank you!!! From: Martha S.Vergara [mailto:Martha.Vergara@collierclerk.com] Sent:Wednesday, February 14, 2018 9:52 AM To: NeetVirginia <Virginia.Neet@colliercountyfl.gov> Subject: RE: Legal Ad to Dispose of CRA Property(Arno, Inc.) I thought Jennifer said she had already proofed the ad when it was sent to me? No worried Dinny, i'll get the revision to NDN ASAP. Martha From: NeetVirginia [mailto:Virginia.Neet@colliercountyfl.Rov] Sent: Wednesday, February 14, 2018 9:22 AM To: Martha S.Vergara <Martha.Vergara@collierclerk.com>; ForesterDebrah<Debrah.Forester@colliercountvfl.gov>; GarciaShirley<Shirlev.Garcia@colliercountyfl.gov> Cc: BelpedioJennifer<Jennifer.Belpedio@colliercountvfl.gov> Subject: RE: Legal Ad to Dispose of CRA Property(Arno, Inc.) Martha: Jennifer and I reviewed. There are some minor corrections/revisions. See attached. Please call with any questions. Dinny Virginia A. Neet, FRP Office of the Collier County Attorney Telephone (239) 252-8066 - Fax (239) 252-6600 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. From: Martha S. Vergara [mailto:Martha.Vergara@collierclerk.com] Sent:Tuesday, February 13, 2018 4:40 PM To: NeetVirginia <Virgnia.Neet@colliercountyfl.gov>; ForesterDebrah <Debrah.Forester@colliercountyfl.gov>; 1 GarciaShirley<Shirley.Garcia@colliercountyfl.gov> Cc: BelpedioJennifer<Jennifer.Belpedio(r colliercountyfl.gov> ' 1 Subject: Legal Ad to Dispose of CRA Property (Arno, Inc.) Hello All, Attached for your review is the referenced ad proof. Please let me know of any changes needed. Thanks, Martha Please visit us on the web at www.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 helpdeskCcollierclerk.corn 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 161183 Martha S. Vergara From: Martha S. Vergara Sent: Wednesday, February 14, 2018 10:03 AM To: Naples Daily News Legals Subject: RE: Revised to Arno Ad: 1925871, NOTICE OF DISPOSITION OF PROPERTY IN Importance: High Morning Mereida, The legal department is requesting the following changes: 1. Should read: Proposals must be submitted 2. Should read: deems is desirable to remedy blighted area conditions and carry 3. Should read: All proposers are encouraged to carefully review Part Ill of 4. 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A& rsrertr ^.L • ea tot art 32:E242122e AIM Arc tett 2dl, as a0 as,.nts rtltar aM heltoxr artMN%MON..-- ti r#ata4Kd{ratrd tut retatrx t��ttra.,,,„ wifti 1 ae.?r loxt c F as*Watt**444 a ASAAWA atxii.tatIVA. hoot ata`Ats`rtaales 44.4r4aa to 24 + 8 oatart.Qat rr. gir t44t44044Ast cola& TOY Alma 22 £3e€ 2sa3.after rat *Vat*Xr SS Awl as Na, ?:Ra aria A*44%,AS Stra atter rags"Ay" atteur Ow r oarttsrelt Aar atiarr3 atirxrOattras:firOkt 4triOrAtt asw0t=tea t't Saarts 4***Amart21:2 A ottratrata 440444statetat torrAt*AM atslfrroutryhttrattat tit ftistut asarsm at try satbgast Q2h-*.a..m1.0t p*ia dart memos.. rc A .aer8t ra t**- rust ,t aaa A a as 3, t2 a $5 4444*astsyry,wxatt*a r2sAri raaMs et Part tit Ohiptar ads AtAr4la Umtata.tastxa a r Titly2122 faaNT2+a t222e r :11Gt ***J 2334E f;qia thatrhtAS i 3 Ntit he WWI Sorry for the corrections, Martha Original Message From: Legals@naplesnews.com [mailto:Legals@naplesnews.com] Sent: Tuesday, February 13, 2018 4:35 PM To: Martha S. Vergara <Martha.Vergara@collierclerk.com> Subject: Revised to Arno Ad: 1925871, NOTICE OF DISPOSITION OF PROPERTY IN Hi Martha, no problem Attached is the ad proof, please review and let us know if you have any questions. We need an approval in order for the ad to run on the 1st date scheduled. 2 161183 Deadline: 2pm for next day publication, except for Sunday/Monday publication, the deadline is 4pm on Friday. Thank you, Mereida Cardenas Legal Advertising Specialist PART OF THE USA TODAY NETWORK Office: 239.213.6061 Legals@naplesnews.com naplesnews.com 3 Martha S. Vergara 16 I 1 B 3 From: BelpedioJennifer <Jennifer.Belpedio@colliercountyfl.gov> Sent: Wednesday, February 14, 2018 10:03 AM To: NeetVirginia; Martha S. Vergara; ForesterDebrah; GarciaShirley Subject: RE: Legal Ad to Dispose of CRA Property (Arno, Inc.) Agree handwritten changes need to be made.Thank you! From: NeetVirginia Sent:Wednesday, February 14, 2018 9:22 AM To: Martha S.Vergara <Martha.Vergara@collierclerk.com>; ForesterDebrah <Debrah.Forester@colliercountyfl.gov>; GarciaShirley<Shirley.Garcia@colliercountyfl.gov> Cc: BelpedioJennifer<Jennifer.Belpedio@colliercountyfl.gov> Subject: RE: Legal Ad to Dispose of CRA Property(Arno, Inc.) Martha: Jennifer and I reviewed. There are some minor corrections/revisions. See attached. Please call with any questions. Dinny Virginia A. Neet, FRP Office of the Collier County Attorney Telephone (239) 252-8066 - Fax (239) 252-6600 Under Florida Law,e-mail addresses are public records.if you do not want your e-mail address released in response to a public record;,request,do not send electronic mail to this entity.Instead,contact this office by telephone or in writing. From: Martha S.Vergara [mailto:Martha.Vergara@collierclerk.com] Sent:Tuesday, February 13, 2018 4:40 PM To: NeetVirginia<Virginia.Neet@colliercountyfl.gov>; ForesterDebrah<Debrah.Forester@colliercountyfl.gov>; GarciaShirley<Shirley.Garcia@colliercountyfl.gov> Cc: BelpedioJennifer<Jennifer.Belpedio@colliercountyfl.gov> Subject: Legal Ad to Dispose of CRA Property (Arno, Inc.) Hello All, Attached for your review is the referenced ad proof. Please let me know of any changes needed. Thanks, 161 1B 3 Martha S. Vergara From: Legals@naplesnews.com Sent: Wednesday, February 14, 2018 10:11 AM To: Martha S. Vergara Subject: Revised Ad: 1925871, NOTICE OF DISPOSITION OF PROPERTY IN Attachments: BAYSHOREGA-34-1925871-1.pdf No problem, here's the new version. Attached is the ad proof, please review and let us know if you have any questions. We need an approval in order for the ad to run on the 1st date scheduled. Deadline: 2pm for next day publication, except for Sunday/Monday publication, the deadline is 4pm on Friday. Thank you, Mereida Cardenas Legal Advertising Specialist PART OF THE USA TODAY NETWORK Office: 239.213.6061 Legals@naplesnews.com naplesnews.com > Ad Proof 61 1 B 3 Napirs Battu NrwsIai1 Sales Rep:Mereida Cardenas(N9103) Phone: Email: Recount Inlormatiitn Insertion Inlornr<ttion Date:02/14/18 This is a proof of your ad scheduled to run on the dates indicated below. Account Number:505713(N068839) Please confine placement prior to deadline by contacting your account Company Name:BAYSHORE GATEWAY CRA rep at . Ad Id: 1925871 P.O.No.: Total Cost:$560.01 Contact Name: Email:Martha.Vergara@collierclerk.com Tag Line:NOTICE OF DISPOSITION OF PROPERTY IN Address:3570 BAYSHORE DR STE 102,NAPLES,FL,34112 Start Date:02/16/18 Stop Date:02/16/18 Phone:(239)643-1115 Fax:(000)000-0000 Number of Times: 1 Class: 16250-Public Notices Publications:ND-Naples Daily News,ND-Internet-naplesnews.com II Thank you for your business. Our commitment to a quality product includes the advertising in our publications. As such,Gannett reserves the right to cat- egorize,edit and refuse certain classified ads.Your satisfaction is important. If you notice errors in your ad,please notify the classified department immedi- ately so that we can make corrections before the second print date. The number to call is 239-263-4700. Allowance may not be made for errors reported past the second print date.The Naples Daily News may not issue refunds for classified advertising purchased in a package rate;ads purchased on the open rate may he pro-rated for the remaining full days for which the ad did not run. Ad Proof- 161 18 3 I agree this ad is accurate and as ordered. NOTICE OF DISPOSITION OF PROPERTY IN THE BAYSHORE/ GATEWAY TRIANGLE COMMUNITY REDEVELOPMENT AREA AND INVITATION FOR PROPOSALS Notice of disposition of real property within the Bayshore/ Gateway Triangle Redevelopment Area,Collier County, Florida is hereby given to private developers or any persons interested in undertaking to redevelop real property. Proposals must be submitted by those interested to the Collier County Bayshore/ Gateway Redevelopment Office,3570 Bayshore Drive,Unit 102, Naples,FL 34112 by 5:00 pm EST on March 19,2018. Notice is hereby given that the Collier County Community Redevelopment Agency (the"Agency") is calling for proposals and will conduct a subsequent public meeting to consider proposals concerning the means and methods for disposition of certain property and use rights-to-wit: 1. Disposition of approximately 17.89 acres now owned by the Agency(The"Subject Property")within the area known as the Bayshore/Gateway Triangle Redevelopment Area (the "Redevelopment Area"). The Subject Property is located within the 1,739 acres Redevelopment Area in Section 14, Township 50 South, Range 25 East in Collier County. The parcels are more commonly described as 4265 Bayshore Drive (Folio #61840960006, #61840960103 and #61840840003) and 4315 Bayshore Drive(Folio#53401680005). As soon as feasible, the Agency desires to embark upon a substantial redevelopment of the subject property located in unincorporated areas of Collier County pursuant to the Bayshore/Gateway Community Redevelopment Plan approved and adopted by the County on June 13, 2000. Pursuant to Section 163.380, Florida Statutes, the Agency desires to sell, lease, dispose of, or otherwise transfer real property or any interest therein acquired by it for community redevelopment in a community redevelopment area to any private person or persons, or may retain such property for public use. Such disposition must be consistent with a community redevelopment plan for the area, subject to such obligations, covenants, conditions, and restrictions running with the land as County deems is desirable to remedy blighted area conditions and carry out the redevelopment of the Redevelopment Area. 2. The Community Redevelopment Plan represents the guiding principles for the redevelopment initiative.The Agency has negotiated with Arno,Inc.since November 2017 for an interest in the Subject Property,but has no commitment or obligation to accept such proposal. Copies of the Bayshore/Gateway Triangle Community Redevelopment Plan,the draft proposal from Arno, Inc., and accompanying explanatory materials are available on the Bayshore/Gateway Triangle Community Redevelopment Agency's website at www.colliergov.net or may be obtained from the Collier County Bayshore/Gateway Triangle Redevelopment Agency Office at 3570 Bayshore Dr.,Unit 102,Naples,FL 34112. The Agency desires as a matter of good public policy, and is required by law to consider alternative proposals concerning the disposition of the Subject Property, and redevelopment proposals involving lands owned by and controlled by the Agency. The Agency encourages proposals from any interested and capable persons. 3. Responsible proposers must be able to demonstrate that they have the skill set,financial and legal ability to carry out any proposal made. Any proposal received will be subject to the determination made by the Agency that it is in the public interest and in the furtherance of the purposes of Part III of Chapter 163, Florida Statutes, relating to community redevelopment. All proposers are encouraged to carefully review Part III of Chapter 163, Florida Statutes,and particularly Section 163.380 thereof relating to disposition of property in a community redevelopment area. All proposals received by the Agency will be evaluated in accordance with Section 163.380;as well as,the criteria and objective in this Notice. It is anticipated that one or more proposers will be selected to negotiate and enter into an agreement which will achieve the Agency's objective of(a)accomplishing the Agency's community redevelopment vision,(b)best recovering the substantial costs incurred by the Agency in acquiring the lands involved,and(c) initiate redevelopment as soon as feasible. The Agency will consider all feasible alternatives which achieve the foregoing objectives, including alternatives which involve assisting the Agency in implementing the community redevelopment by further entitling and accomplishing the successful marketing of the subject property for community redevelopment purposes. 4. The Agency unequivocally reserves the right to reject any and all responses. This notice is additionally provided in order to comply with the requirements of Part III,Chapter 163, Florida Statutes. Questions or further inquiries may be directed to Debrah Forester,Director at(239)331-3266. Reference No:BGTCRA Proposal ITN 17-7169 Published:February 16,2018 No.1925871 16183 Martha S. Vergara From: BelpedioJennifer <Jennifer.Belpedio@colliercountyfl.gov> Sent: Wednesday, February 14, 2018 12:14 PM To: Martha S. Vergara; NeetVirginia; ForesterDebrah; GarciaShirley Subject: RE: Legal Ad to Dispose of CRA Property Martha, It is acceptable.Thank you. Jennifer From: Martha S.Vergara [mailto:Martha.Vergara@collierclerk.com] Sent: Wednesday, February 14, 2018 10:33 AM To: NeetVirginia <Virginia.Neet@colliercountyfl.gov>; BelpedioJennifer<Jennifer.Belpedio@colliercountyfl.gov>; ForesterDebrah<Debrah.Forester@colliercountyfl.gov>; GarciaShirley<Shirley.Garcia@colliercountyfl.gov> Subject: Legal Ad to Dispose of CRA Property Ladies, Attached is the revised ad proof for your review. Please let me know if there are any other changes needed. Thanks, Martha Please visit us on the web at www.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 helodesk@icollierclerk.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. 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 161183 Martha S. Vergara From: Martha S. Vergara Sent: Wednesday, February 14, 2018 12:16 PM To: Naples Daily News Legals Subject: RE: Revised Ad: 1925871, NOTICE OF DISPOSITION OF PROPERTY IN Mereida, The legal department has reviewed and approved this revision. Please proceed with publishing as requested. Thanks, Martha Original Message From: Legals@naplesnews.com [mailto:Legals@naplesnews.com] Sent: Wednesday, February 14, 2018 10:11 AM To: Martha S. Vergara <Martha.Vergara@collierclerk.com> Subject: Revised Ad: 1925871, NOTICE OF DISPOSITION OF PROPERTY IN No problem, here's the new version. Attached is the ad proof, please review and let us know if you have any questions. We need an approval in order for the ad to run on the 1st date scheduled. Deadline: 2pm for next day publication, except for Sunday/Monday publication, the deadline is 4pm on Friday. Thank you, Mereida Cardenas Legal Advertising Specialist PART OF THE USA TODAY NETWORK Office: 239.213.6061 Legals@naplesnews.com naplesnews.com 161183 Martha S. Vergara From: Martha S. Vergara Sent: Wednesday, February 14, 2018 12:16 PM To: Naples Daily News Legals Subject: RE: Revised Ad: 1925871, NOTICE OF DISPOSITION OF PROPERTY IN Mereida, The legal department has reviewed and approved this revision. Please proceed with publishing as requested. Thanks, Martha Original Message From: Legals@naplesnews.com [mailto:Legals@naplesnews.com] Sent: Wednesday, February 14, 2018 10:11 AM To: Martha S. Vergara <Martha.Vergara@collierclerk.com> Subject: Revised Ad: 1925871, NOTICE OF DISPOSITION OF PROPERTY IN No problem, here's the new version. Attached is the ad proof, please review and let us know if you have any questions. We need an approval in order for the ad to run on the 1st date scheduled. Deadline: 2pm for next day publication, except for Sunday/Monday publication, the deadline is 4pm on Friday. Thank you, Mereida Cardenas Legal Advertising Specialist PART OF THE USA TODAY NETWORK Office: 239.213.6061 Legals@naplesnews.com naplesnews.com 1 6 1 lB 3 Florida Public Notices:S- X pridapublicnotices.comisearchf rsisema ungry new* Feb.1E2015 Misoeliarecus Notices NOTICE OF DISPOSITION OF PROPERTY IN THE SAYS-CAE C.ATEVOlir TRIANGLE COMMuNiTY REDEVELOPMENT AREA AND 1.4VTATION FOR PROPOSALS Noce or disposition or rest property Met,Ire Elatettay Ttlange Redevelopment Area,Cceler Couriy,Florida Is hereby given to private dey maws or any persons irrteresled Ir urdelating 33 redeveeop real property.Proposals rmst ce sutorlial by dicee Interested...0 the Coiter County Etayshore-Gateivay Redeveciornerli Oce,3570 Saysnore Crhs,uinn"02,Stapes FL 34/12 py 5'M pm EST on Marcr 19,2015 Notace is ready given nal Ire Coffer County Cornmunlly Redeye oprnent Agency,the'Agericyn paling by proposats and ets conduct a sit:sewer:public Dors Per proposals concerrIrg the means and methods for Ilsbosnot or carder property alp arse:grits-to-at 1 Disci:salon of apprommenety 17.39 acres now wined by Ire Agency(The`SutociPrope-ty *Urn the area knotim as pie EaysnoreGatetvay Trlargie Recieveiopment Area ttne Redevelopmert Area The &Ale:7 Property is located'arm the 1,735 acres laW-velopmen1 Area In Sectich Lc,rbwrsfit 50 South, Range 25 East in CoUsi-County.The Farces are mane commony describe:,as 42E5 Saysrore Drive 1.,Fold 4518409660Cb li6134096:2103 and*513406.10003;ard 4315 Baysrore:ne(Folio *52401E301305j. As soon as Resit*the Agency desires to embark upon a substarlitel redeveropment 01 315 properly located n thlrvorporatied areas or Cotter County pursuant to the BayMoreiGaleawy Corrimuritty Redeieopment Par approyed and adopted cy Ire County on Jure 13,2300.Pursuart to Se-Aior 162 363,FIcrlCa Statutes UR Agency desires to set,ease, epose of,PC MerAlse transfer real property to any interest therein acquired tty t for community redevelopment In a community redevelopment area I: any pirate person or persons,or may retain such properly kr;LOS:use Sucti dr:icor...Tor must be consistent/Mr a DOrnrrhylity retle)alcperelt pier for the area,subject to such oidigations,covenente, condecre,and restIctIons itinnirg will are lard 34 County dEerrE a deeiratte to remedy bighted area CM:idols arid:terry cut Me,edeoeloprnent or use Redevelopment Area 2.The Corrimurity Redeveloader1 Ran represents the gLoong principles for the reds cIIltatJvS The Agency has regotlatect vpS,Ana,trt.since Novernter 2017 itf an Interest in the Subject Properly belt has no commitment or obligation to adoem such procosai.Copies or She Bayshore Gateway Trargie Commurity Redevelopment Plan,tie than proposal Om AIPO,ire.,and accompanying!explanatory meterats 3re aveilable or re Elayshore Gelieviay Triangle Community Recleveopment Agency's webs:e. 31 <got Dr may be oblafred tram are Corder County Sayshore ilatersay Trarg le lieleveopmeni Agency Ofka at 3570 Eaysrore Dr.,Unit 102,staples,Fu 3/112 "re Agency desires as a matter Of EtOMputdo policy,and is required ty taw lc vorelder prObOsaiS Catzerring the disposition of lite Subject Property,and redevelogrart proposas trivoiyIrg lands armed by and.DonVoled by the Agency.The Agency encourages proposals from any Irteresteo and r.:3¢3We persons. 3 Reeprs‘ble proposers asst be able to cern:testate trat they have the Sidi set nr arida and legal salty IC carry out any proposal made.Ary proposal reoelved eli be suitleol to ire determiratton made try the Agency that Itsir are public Interest and Ir re furtherance or the purposes or Pan ill<of Crispier 163, Florida Staldee,...eaUrg to CCr1171.111Ay redevelfipmert Al proposers are encouraged so carefuny(site* Part ill of Diapler 1E3,Florlaa Statutes,and parOchdly Sector"63 363 tereof realing to aespostlion of properly in a community Rce.elopinert area.Al proposal receNeu by tire Agent:y*1h be evaiLaned Ir acit.horiclance 5121 Section 152 350;as well as,are criteria and opien/ie n Ills NoSide it is arlin..ipated nal one or more proposers sill be seiecled to regoatate and arise into an agreerrem *riot/veil achieve the Agency's otoclive of...La:accomplishing the Agency's corlartunIty recieveopmert vision.tpi best recaverirg ire substart al cons noun-red by the Aproy 51 addurrno the lands nvolved, and itt)inmate redevelopment as soon as feasible.The Agency 3111 consider at feasible artemanves vition aolleye the Itorecoing ontectIves,Unclutting allern.edves relict Involve aselsting the Agency In urncienluerrlirg Ire Dommunny redeveroproent by Turner ertRing and acarripfarring the suo.,..Resfu' marketng of the sub,scl properly re-corrertmIty redevelopment purposes 4 The Agency unequivocal./reserves tie rgrt Rev any and an responses.This ratice addinorally provided Ir order to comply loch die requirements or Part Al,Chapter 163,Fiords Statutes,OJeSVOVE or turner Mottles may be dlr5e2I awrart Forester USeC9Of as(2391 331-3265 Refereroe No EGTCRA Proposat TN 17-7159 Published February/5,2315 No 1925371 • y tom . a+v 3 t x .a 9 .Ila NOTICE OF DISPOSITION OF PROPERTY IN THE BAYSHORE/ GATEWAY TRIANGLE COMMUNITY REDEVELOPMENTAREA AND INVITATION FOR PROPOSALS Notice of disposition of real property within the Bayshowi Gateway Triangle Redevelopment Area,Collier County, Florida is hereby given to private developerA r y persons yder d in undertaking to redevelop_real p proposaf3'rlbe submitted bythose Interested to the ler County, / Gateway Redevelopment Office,35 Bayshore Drive, nn 2, Naples,FL 34112 by 5:00 pm EST on March 19,2018. Notice is hereby given that the Collier County Community Redevelopment Agency (the "Agency") is calling for proposals and will conduct a subsequent public meeting to consider proposals concerning the means and methods for disposition of certain property and use rights-to-wit: 1. Disposition of approximately 17.89 acres now owned by the Agency(The"Subject Property")within the area known as the Bayshore/Gateway Triangle Redevelopment Area (the "Redevelopment Area"). The Subject Property is located within the 1,739 acres Redevelopment Area in Section 14, Township 50 South, Range 25 East in Collier County. The parcels are more commonly described as 4265 Bayshore Drive (Folio #61840960006, #61840960103 and #61840840003) and 4315 Bayshore Drive(Folio#53401680005). As soon as feasible, the Agency desires to embark upon a substantial redevelopment of the subject property located in unincorporated areas of Collier County pursuant to the Bayshore/Gateway Community Redevelopment Plan approved and adopted by the County on June 13, 2000. Pursuant to Section 163.380, Florida Statutes, the Agency desires to sell, lease, dispose of, or otherwise transfer real property or any interest therein acquired by it for community redevelopment in a community redevelopment area to any private person or persons, or may retain such property for public use. Such Z disposition must be consistent with a community redevelopment plan for the area, subject to such obligations, covenants, conditions, and restrictions running with the land as County deems is desirable to remedy blighted area conditions and carry p out the redevelopment of the Redevelopment Area. j 2. The Community Redevelopment Plan represents the a guiding principles for the redevelopment initiative.The Agency a. has negotiated with Arno,Inc.since November 2017 for an interest in the Subject Property,but has no commitment or obligation to accept such proposal. Copies of the Bayshore/Gateway Triangle Community Redevelopment Plan,the draft proposal from Arno, Inc., and accompanying explanatory materials are available co on the Bayshore/Gateway Triangle Community Redevelopment o Agency's website at www.colliergov.net or may be obtained from N the Collier County Bayshore/Gateway Triangle Redevelopment to- Agency Office at 3570 Bayshore Dr.,Unit 102,Naples,FL 34112; The Agency desires as a matter of good public policy, and„is >. required by law to consider alternative proposals concerning cc the disposition of the Subject Property, and redevelopment proposals involving lands owned by and controlled by the Agency. The Agency encourages proposals from any interested m and capable persons. 3. Responsible proposers must be able to demonstrate >- that they have the skill set,financial and legal ability to carry out any proposal made. Any proposal received will be subject to to determination made by the Agency that it is in the public interest Cc' and in the furtherance of the purposes of Part III of Chapter 163, Florida Statutes, relating to community redevelopmept. All proposers are encouraged to carefully review Partjl{Nf Chapter 163, Florida Statutes, and particularly Section 163:380 thereof relating to disposition of property in a commay eq redevelopment area. All proposals received by the Agency ill be evaluated in accordance with Section 163.380;as well as;fide criteria and objective in this Notice. It is anticipated that one or more proposers will be selected to negotiate and enter into an agreement which will achieve the Agency's objective of(a)accomplishing the Agency's community redevelopment vision,(b)best recovering the substantial costs incurred by the Agency in acquiring the lands involved,and.(c) initiate redevelopment as soon as feasible. The Agency will consider all feasible alternatives which achieve the foregoing objectives, including alternatives which involve assisting the Agency in implementing the community redevelopment by further entitling and accomplishing the successful marketing of the subject property for community redevelopment purposes. 4. The Agency unequivocally reserves the right to reject any and all responses. This notice is additionally provided:in order to comply with the requirements of Part III,Chapter 163, Florida Statutes. Questions or further inquiries may be directed to Debrah Forester,Director at(239)331-3266. Reference No:BGTCRA Proposal ITN 17-7169 Published:February 16,2018 No.1925871 161183 , ,.'4aPiàtpLrø ilailB ? rwE1 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.# BAYSHORE GATEWAY CRA 1925871 NOTICE OF DISPOSITIO Pub Dates February 16,2018 -'6V fii.ett � CC/' 1 (Sign ture of affiant) a;" _ KAROLEKANGAS I F: Notary Pub&-State of Florida Sworn to and subscribed before me i ' commlubnlGG126Wt This February 16,2018 i d:,4'4..". , ,, , „k, �, � (Signature of affiant) 3RD I FRIDAY,FEBRUARY 16,2018 1 NAPLES DAILY NEWS Automobiles/or Sale Classic Cars Auc Tori;'Public Silo Public Notices Public Natives Request for Rids, i b I i B 3 1984 CHEVROLET CORVETTE 1927 STUDEBAKER QUARRY COMMUNITY As noted below,proposals will Quality Enterprises USA, white immaculate condition VICTORIA COUPE$12,501 the above referenced facility DEVELOPMENT DISTRICT be opened publically at that Inc.is seeking quotes from must see$15,500 obo call 1931 MODEL A ROADSTER in order to complete the REQUEST FOR PROPOSALS date,time.and location;those Certified DBE,WBE and MBE (440)554-5215. $12,500 BOTH CARS GOOD transaction. Extra Space FOR CONSTRUCTION received after the time and subcontractors and suppliers ORIGINAL(239)860-2726. Storage may,refuse any bid SERVICES date stipulated above will be for the following project: 1994 BUle t ansLESpor at and may rescind winning bidder COLLIER COUNTY,FLORIDA returned un-opened to the Dependable transportation. 1960 FORD MUSTANG oppre. up until the winning bidder proposer. Any proposal not Turf Runway Drainage 3800.06 engine. 2-dr.27 Must see to appre- takes possession of the Notice is hereby completed as specified or Improvements at Arcadia $1,200/obo.(810)969-2312. elate.$75k inv.Third owner. personal property. tutu that the Quarry Municipal Airport Make offer.(239)692-9013. February 16,23,2018 g y documents as provided in missing the required proposal Mu 2001 HYUNDAI ACCENT Community Development 2dr hatchback 4cyl,Auto AC/ CADILLAC-1967 eto,very No.1925366 District ("District") will the Project Manual may be De Soto County, New front tires,brakes, Red with White top Very receive proposals for its Irma disqualified. Arcadia,Florida battery radiator,93kmi.looks nice.$125,000 315729-6714. Damage Shoreline Repair FDOT FM No.17A0025 Notice,-,5 F, All questions Quotes Due February 20,2018 8 ru(2veryg23o 52450 Prole (the"Project"). regarding the Project (239)8614307 Tiailer, Manual or the Project shall Interested firms should 2002 FORD THUNDERBIRD IN THE CIRCUIT COURT OF The contract will 1. Hard Top Convertible 2010 CHARIOT PARK MODEL THE TWENTIETH JUDICIAL reegiuirect ntractors to provide be directed n canting only submit a detailetl letter of white orig.condition,prem 37 FT,W Lanai,55+Senior CIRCUIT,IN AND FOR COLLIER strutoion services for the to the District Engineer,J.R. Interest which includes: gg COUNTY,FLORIDA. Project,as more particularly Evans Engineering,P.A.,9351 List of services provided sound tt23immaculate Living,Turnkey(239)825-3639 described in the Project Corkscrew Road,Suite 102, Copy of Certification,list of $14'750(238)775-4288 CASE No.2008-CA 7848 Manual and inaccordancewith Estero,Florida 33928,joshdo previously completed projects 2000 BUICK LESABRE Vehicles Wanted the plans and specifications. pevansenginelcom. No with references. LTD,Perfect Condition,one DITECH FINANCIAL LLC F/K/A phone inquiriesn please. owner,garage kept,TOOK AA.TOP DOLLAR PAID!for GREEN TREE SERVICING LLC, The Project Manual Information can be faxed to miles.22500(239)774-7560. Classics Cars,Muscle Cars, PLAINTIFF, will be available beginning Kathleen Dailey Meneely (239)435-7202 &Sports Cars.(239)221-3060 March 2,2918,at 1680 a.m.,at District Manager 2000 MERCURY SABLE GS. VS the following website:www. An EEO/AAP Emooloyer 53K original miles,2nd owner, ABSOLUTELY ALL AUTOS- PIPER'S POINT CONDOMINUM quarrycdd:org. The Project QQUARRY COMMUNITY February16,2018 No.1927236 ex.cond.while/gray$2,495. Wanted!Dead or Alive Top$ ASSOCIATION INC.,ET AL. Manual will include,but not 6EVELOPMENT DISTRICT (732)773-8450.in Estero FREE PICK UP! 239465.6129 DEFENDANT(S). be limited to,the Request February 16,2018 No.1925428 /^►, 2007 FORD MUSTANG CORVETTES WANTED for Proposals,proposal and There'6n0 place like here! �I CONVERTIBLE Top dollar.Cash today.Call NOTICE OF FORECLOSURE contract documents, and IOWA •SnoplxekkMre! p Deluxe V-6 46kmi.exl.cond. 941-809-3660 or 941.923-3421 SALE construction plans and l®' Naples DailyNews localfieds 5960(703)4894127. specifications. DplesCOONrxsloolials STEARNS MOTORS NOTICE IS HEREBY GIVEN 2008 BMW XS-White,good condition.needs waterpomp. MOST TRUSTED of For Mtothe Final Judgment There will be a pre- Public Notices Public Notices 14160 miles$5000 BUYER Slave 1971. of Foreclosure dated January proposal conference at the (1 miles 401. All Vehicles wanted 31,2018 In the above action, office of the District Engineer, ST TES OF ANNUAL MEETINGS Rod or Jim(239)774-7360 !will seN to the highest bidder J.R.Evans Engineering,P.A., WENTWORTII ESTATES COMMUNITY DEVELOPMENT T DISTRICT 2101 FORD TAURUS for cash at Collier County, 9351 Corkscrew Road,Suite 4DR,$1,690(239)7934366. WE BUY CARS,TRUCKS,SUV$, Florida,on March 1,2018,at 102,Estero,Florida 33928,on The Fiscal Year 2018 Regular Meetings of the Board of Supe iters Etc.Anything from$1,00 11:00 AM,at Lobby 3rd Floor March 9,2018,at L•10 p.m. $1,690(239)793-8366. Chiu$100,000. Please call Courthouse Annex of Collier f the Wentworth Estates Community Development DistnM will 2014 LEXUS GX 460 SW Sam(2391595-4021 County Courthouse 3315 Proposals will be be held on dates noted herein at 830 A.M.,at the TPC Tour dub, Dia White,Black int.Like E. Tamiami Trail, Naples, evaluated in accordance with 9880 Trevbo Roy Boulevard,NaPia5,Rad"34123. New,All Options 48Kmi. Anti P:;t b f.-r FL 34112,for the following the criteria eluded in the May 10,2018 Gam9ed$44,900. described property: Project Manual. The District August 9,2018 (239)3704969. reserves the right to reject (4)TIRES 285240822 Unit No.U-104 PIPER'S POINTE, any and all proposals,make 2010 FORD FUSION-RED. Like New$360. The meetings are open to the public and will be conducted In Loaded,low mileage. (201)401-7768(in Naples) a Condominium according to modifications to the work, accordance with the provisions of Florida Law for Community Excellent Condition.$9,300. the OR Book 1570,PG 1927- award the contract in whole Development Districts. A copy of the agenda for the meeting 2006 of the Public Records of or in part with or without (239)793-1537 Collier County,Florida,and cause,provide for the delivery may rd obtained from the office of the District Manager, 2011 HYUNDAI GENESIS any amendments thereto, of the Project in phases,and 1P and 8 Park, Florida LLC.2900 NE 12th Terrace.Suite 1. Silver,4 Door,4.6 Liter,118K together with an undivided waive minor or technical Oakland Park,Florida 33334 at least seven(7)in advance Highway Miles,Pert Cond. share in the common elements irregularities in any Proposal, of the meeting,by phoning(954)658-4900. In addition,the $8950(732)672-7807 appurtenant thereto as It deems appropriate,If It agenda's will be available on the District's web site at www. determines In Its discretion w'entworthestatescdd.org. 2013 DODGE DART LIMITED Cemetery Lott• Any person claimingan that it is in the District's best 60K mi.blue,loaded,extra Interest in the surplusfrominterests to do so. Any'meeting may be cancelled er continued to a date,time and clean.011,500.(434)579-3237 ROYAL PALM side by side the sale,if any,other than the location specified on the record at the meeting. '98 CHVY CORVETTE Silver, crypt.Troy'tote•ntern- property owner as of the date Each proposal shall In accordance with the provisions of the Americans with 90,548 mi; $9,500 or best menf fees mc.239-592-7283 of the IIs pendens must file a be accompanied by a proposal InDisabilities accordance any person requiring the°special accommodations Vier.Call Alex(267)566-1103 claim within sixty(60)days guarantee in the form of a or Interpreter Act,to participated requi 490 mecial a commo5)should dcontact Personals after the sale. The Court m Did bond or certified cashier's the District Manager at(954)658-4900,at least five(5)days Sports ane!Imports its discretion,may enlarge the check in an amount not less or to the date of the meetings.If yyou arehearing9 orspeech ST.JUDE THANK YOU time of the sale.Notice of the than five percent (5%) of imp aired plea a ntact the Florida Lay Service a11-80-955- hanged time of sale shall be the total bid to be retained y 'l]CORVETTEred,GRAND SPORTml FOR ANSWERING JEANNE 8. 87 0 for assistance in contacting the District Office. Chrystal 6 s3,00 mi PRAYERS. 8. published as provided herein. p the event the successful New Michelins$32,900 obo proposer fails to execute a If any person decides re appeal se decision me made with respect Date:February 1,2018 contract with the District and 10VOLV6K file the requisite Performance wianematterod of the these said such meetings,such may y need Front CfieVDr.T68061$7500 �� to node recorda Dr record of and such person is made d at 2017 CORVETTE 206 CONY. 0 1 DWIGHT E.BROCK and Payment Bonds the and to ensure that a verbatim record of the proceedings is made at Le alt Clerk of the Circuit Court insurance within the time 1400 mL(5011$0-3770.obo period specified M the Project their own expense and which record Includes the testimony and Call(507)530-3776 Manual. evidence on which the appeal is based. ee:/s/Patr!cia Murphy M 1993 CHEVROLET CORVETTE Deputy Clerk of the Court Wentworth Estates Community Development District Maroon/Convertible Top /\iictioi,/Public.S.de Any person who James P.Ward,District Manager Condition 0-1717 0 Prepared by: wishes to protest this notice February 16,2018 No.1926965 (969)629-1717 NOTICE OF PUBMC SALE OF Tromberg Law Group,P.A. or the Project Manual,or any 2005 X3 BMW-Dile gm ext, PERSONAL PROPERTY 1515 South Federal Highway, component thereof,shall file piibli,:NoticesPublic Notices tan KM int,Towner,46kmi, Suite 100 with the District written very clean,moon roof,hatch Notice is hereby given that Boca Raton,FL 33432 notice of two(pp protest within back,no accidents,non pEublcSauctionace oat the storage If you are a person with a thesell at e publicatio7n)deter ofa tthe GATEWAY TRIANGLE COMMUN. NOTICE OF DISPOSITION OF ITY REDEVELOPMENT ROPERTY IN THE TAREA AND smoker,60750(917)872.8252. facility listed below,to satisfy disability who needs any notice,for protests related INVITATION FOR PROPOSALS 2103 BMW 330 CI Convertible the lien of the owner,at public accommodation in order to to the notice,or,for protests Notice of disposition of real property within the Ba here/ 123K mi. Blue/blue. Runs sale by competitive bidding on participate in this proceeding, related to the Project Manual, Bayshore/ Great$4,995.(239)825-3706. March 6,2018 at 9:30 AM atthe you are entitled,at no cost within seventy-two(72)hours Gateway Triangle Redevelopment Area,Caller County,Florida 210/SAAB 9.3 AERO Conv.VG Extra Space Storage facility to You,to the provision of after the Protect Manual In hereby 5g a to private developer o y persons interested cond.1)6 mi.per yr.silver located at: certain assistance. Please Is made available,and hall undertaking to redevelop real property. Proposals must be loaded$3,200.(973)534-2642. 10550 Goodlette Road N, Contact ADA Coordinator file a formal written protest submitted by those interested to the Colder County Bayshore/ Na las,es FL 34109 Collier County,John Carter, with the District within seven Gateway Redevelopment Office,3570 Bayshore Drive,Unit 102, 2006 NISSAN 3502 CONY. In 239-919-4804 Administrative Services (7)calendar days after the Naples,FL 34112 by 5:10 pen EST on March 19,2018. Naples 16kmi.ext condition, Manager at 239-252-8800 date of timely filing the initial $14,500(313)6184790 04101 - Jennifer Sheard - 3315 East Tamiami Trail, notice of protest. Filing will Notice is hereby given that the Collier County Community 2008 BENTLEY GT Clothing Tables Suite 501,Naples,FL 34112 be perfected and deemed to Redevelopment Agency(the"Agency")Is calling for proposals Sapphire color. T SPEED 04118 - Rohelia Sheard - at least 7 days before your have occurred upon receipt by and will conduct a subsequent public meeting to consider Sa Sa$65,000. (716)880-6374 Clothes scheduled court appearance, the District Manager,Special Proposals concerning the means and methods for disposition of Excl 04026-Autumn Evans-Mist. or immediately upon receiving District Services Inc. The certain property and use rights-to-wit: 2011 MASERATI GTS COUPE Household items this notification if the time Oaks Center, 2501A Burns Lt Blue/Ivorryy,24K mi,Clean 04061 -Wesley Hrzenak- before the scheduled Road,Palm Beach Gardens. approximately 17.89 acres now owned Carfax 144,91 1.Disposition of 0239-331-7731 Bedroom furniture,toys,Misc. ifnce is less than 7 Florida 33430.Failure to timely by the Agency(The"Subject Property")within the area known household Hems days;, you are hearing or fo timely file orfailure as the Bayshore/Gateway Triangle Redevelopment Area(the CADILLAC XLR 2804 CONY. voice impaired,call 711. to timely file a formal written "Redevelopment Area"). The Subject Property is located Exc.cond.4160 mi.Garaged. Purchases must be made February 9,16,2018 protest shall constitute a within the 1,739 acres Redevelopment Area in Section 14, $22K/obo(239)776-8520. with cash only and paid at No.1916767 Waiver of any right to object Township 50 South.Range 25 East in Collier County. The to or protest the contents of parcels are more commonly described as 4265 Bayshore Drive the District's Project Manual. (Folio#61840960006,#61840960103 and#61840840003)and The formal written protest 4315 Bayshore Drive(Folio#53401680005). shall state with particularity Wheels/Recreation the pacts and law upon which As soon as feasible,the Agency desires to embark upon the protest is based. a substantial redevelopment of the subject property located in unincorporated areas ofCommunity y Red County t Plan t po ved Firmr tlfor rihe andshddte y County lune Plan Pursuant approved toPr provide services for the and adopted. by theCounty on,the 1g,2000.cyPres tons to or gin must nine (9 one(ll Section dispose Floridaot Statutes,the Agency desires to sell, original and nine(9)copies lease,titnere of,or otherwise transfer real property or any of the requiredn2: proposal on nter co community acquired adpy it for ea to arty redevelopment nt M later than 12:00 op es in a community redevelopment area to any private person 11Plhill March 16 2018,at the offices or persons,or may retain such property for public use. Such of the District Engineer,J.R. disposition must be consistent with a community redevelopment Evans Engineering,P.A.,9351 plan for the area,subject to such obligations.covenants, Corkscrew Road,Suite 102, conditions,and restrictions running with the land as County Estero Florida 33928. The deems is desirable to remedy blighted area conditions and carry District Eng'neerwill conduct a out the redevelopment of the Redevelopment Area. special public meeting at 12:00 p.m.on March 16,2018,at its 2. The Community Redevelopment Plan represents the office to open the proposals. ?lidding principles for the redevelopment initiative.The Agency No official action will be taken negotiatedwith Arno Inc.since November 7foran interest at the meeting. The meeting in the Subject Property but has no commitment or obligation to is open to the public and wie accept suchRedevelopment proposal.Copies of the Bayshore/Gateway Triangle be conducted In accordance Community edevelPlan,the draft proposal from Amo, with the provisions of Inc.,and accompanying explanatory materials are available Florida law including but on the Bayshore/Gateway Triangle Community Redevelopment not limited to Chapter 190 Agency's website at www.colliergov.net ormay be obtained from The key to selling of the Florida Statutes. A the Collier County Bayshore/Gateway Triangle Redevelopment copy of the agenda for the Agency Office at 3570 Bayshore Dr.,Unit 102.Naples,FL 34112. meeting may be obtained The Agency desires as a matter of good public policy,and is from the District Manager, required by law to consider alternative proposals concerning at the District's Manager's the disposition of the Subject Property,and redevelopment office,or(239)444-5790.The proposals involving lands owned 0y and controlled by the your car starts here meeting may be continued In Agency.The Agency encourages proposals from any interested progress without additional and capable persons. notice to a time,date,and location stated on the record. 3. Responsible proposers must be able to demonstrate Pursuant to provisions of the that they have the skill set,financial and legal ability to carry out Americans with Disabilities any proposal made.madeAny proposal received will besubject interest special the Act, any person requiring determination by the Agency that K is in the public interest special accommodations to and In the furtherance of thepurposespurposes of Part ill of Chaptery Reach local buyers inthe localfieds.Easy scanning help folks find you asked to aate dvsesthmeeting C OngM All proposers 163,Florida Statutes, etencouraged to carefullyyre treviewtPart IIIot. f listingfaster.Get ad in frontofrealSellers,start engines! Office at least forty-eight Chapter 163,Florida Statutes,and particularly.Section 163.380 yourbuyers. your (48)hours before the meeting thereof relating to disposition of propertyin a community by contacting the District redevelopment area.All proposals eceivedby the Agency win Engineer at(904)642-8990. be evaluated in accordance with Section 163.380;as well as,the If you are hearing or speech criteria and objective in this Notice. impaired.please contact the It is anticipated that one or more proposers will be selected to Florida Relay Service at 1(800) negotiate and enter into an agreement which will achieve the 955-8770,who can aid you in Agency's objective on,)acro recovering he Agency's community Place your ad online at naplesnews.com contacting the District Office. inrecurred tAgony in best rthe l the nvo ,al costs in ub the Agent acquiring the lands involved,and(c) Because this is initiate redevelopment as soon as feasible. The Agency will a project for repair of an consider all feasible alternatives which achieve the foregoing Nap lora]atilt NOUS existing public facility, the objectives,Including alternatives which Involve assisting the District is not required to Agency in implementing the community redevelopment by C Lo Ji1.e4s comply with Section 25510, further entitling and accomplishing the successful marketing of Florida Statutes and any the subject property for community redevelopment purposes. variance from such section or other applicable law shall not 4. The Agency unequivocally reserves the right to relent be grounds fora protest. order and all responses. This notice is additionally provided In to comply with the requirements of Part 10,Chapter 163 Reach the locals! Proposals shall be in Florida Statutes.Questions or further inquiries may be directed theformprovidedintheProject to Debrah Forester,Director at(239)331-3266. Manual and submitted In a sealed envelope pursuant to Reference No:BGTCRA Proposal ITN 17-7169 the Instructions to Proposers. Published:February 16,2018 No.1925871