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Backup Documents 12/10-11/2013 Item #16I1611 BOARD OF COUNTY COMMISSIONERS MISCELLANEOUS CORRESPONDENCE December 10-11, 2013 1. MISCELLANEOUS ITEMS TO FILE FOR RECORD WITH ACTION AS DIRECTED: A. MISCELLANEOUS CORRESPONDENCE: 1) Notice of Official Interpretation Legal Notice Published 06/15/2013 White Lake PUD INTP-2013-PL-0795; Comparable Use Determination for a Civic Association, pursuant to Collier County LDC 2) Naples Heritage Community Development District: Meeting Agenda: 05/07/13 Meeting Minutes: 05/07/13 3) Heritage Greens Community Development District: Meeting Agenda: 07/15/13; 08/19/2013; 09/16/2013 Meeting Minutes: 07/15/13; 08/19/2013; 09/16/2013 4) Port of the Islands Community Improvement District: Meeting Agenda: 07/19/13; 08/23/13; 09/20/13; 10/18/13 Meeting Minutes: 07/19/13; 08/23/13; 09/20/13; 10/18/13 5) Verona Walk Community Development District FY 13/14 Regular Meeting Schedule 6) Ave Maria Stewardship Community District FY 13/14 Regular Meeting Schedule 7) Quarry Community Development District FY 13/14 Regular Meeting Schedule 8) North Naples Fire Control and Rescue District FY13/14 Budget & Adopting Resolutions Annual Financial Report FY Ending 9/30/12 District Audit FY Ending 9/30/12 Public Facilities Report Registered Office & Agent Form FYI 3/ 14 Regular :Meeting Schedule 9) Golden Gate Fire Control & Rescue District FY13/14 Final Budget Description of Outstanding Bonds FY13/14 Regular Meeting Schedule District %lap Registered Office & Agent Form 1611 10) Letter from Tax Collector Larry H. Ray to Clerk of Courts, DwiL'ht E. Brock Letter from Collier County Tax Collector Larry H. Ray to Collier County Clerk of the Circuit Court, Dwight E. Brock, regarding the FYI 2/13 Tax Roll Annual Report and Schedule of Revenue reflecting the allocation of unused fees for the year June 15 Notice INTP-2013-PL-0795 Ann P. Jennejohn White Lake PUD From: BosiMichael <MichaelBosi@colliergov.net> Sent: Tuesday, June 04, 2013 11:16 AM To: Minutes and Records Cc: 'MorganTrish'; Neet, Virginia; Rodriguez, Wanda; Brock, Ma k Subject: RE: NDN ad to run 6-15-13 Attachments: Notice of Official Interpretation-6-3.docx; WL-OI-ndn-ad.pdf 16 ' 1A 1 Please charge to: Department: Planning & Zoning, Zoning Review Section; Fund & Cost Center: 131-138326-649100- 00000; Purchase Order Number: 4500096189; Account Number: 068779 Should you have questions, please contact me. Mike Bosi, AICP, Comprehensive Planning Manager and Interim Planning and Zoning Director 239-252-6819 Office 239-204-0739 - Cell 2J9 -252-28o6 - Fax ..e' da u. w r wa u�iL.Ps.sses a� e° public i,.<";(.�� li yyoiE do Shit v" a� 7,. Your 4, Illi ( :�odiess re. e abp.+ i.. iespJ se, LG a �ZLi?.l.i£., P£; �;,7h, ;�. C43 £t�3, st;*" , 1 16 1 1A1 Notice of Official Interpretation of Collier County Land Development Code Ordinance Pursuant to Division 10.02.02.F.3 of the Collier County Land Development Code (LDC), 04-41, as amended, public notice is hereby given of an official interpretation. RE: INTP-2013-PL-0795, OFFICIAL INTERPRETATION REQUESTING TO GUIDE THE COLLIER COUNTY ZONING DIRECTOR WITHIN THE WHITE LAKE PLANNED UNIT DEVELOPMENT (PUD) SECTION 3.2.A (36) COMPARABLE USE DETERMINATION FOR A CIVIC ASSOCIATION. The Planning and Zoning Director has been requested to render an official interpretation for the White Lake PUD, Ordinance No. 01-59, Section III Industrial Development Area, Tract I, Section 3.2. Uses Permitted. A.(36), "Any other use which is comparable in nature to the forgoing land uses as determined by the Collier County Planning Services Director," for a comparable use determination for a civic association. Essential to the question is the recognition of the official uses specifically permitted by the PUD. Within the Industrial Area, Permitted Use #21, provides for Membership Organizations (Industry Numbers 8611 and 8631). Within Standard Industrial Classification (SIC) Manual, the 86 Major Group, where the 8611 and 8631 uses are allocated, is described as the following: "This major group includes organizations operating on a membership basis for the promotion of the interests of their members. Included are organizations such as trade associations; professional membership organizations; labor unions and similar labor organizations; and political and religious organizations. " The request seeks a compatibility determination for use 8641 of the 86 groupings, described as, "Membership organizations engaged in civic, social, or fraternal activities. " Within the request for the Official Interpretation your application had indicated that the activities associated with the organization would provide for: Community meeting space for the Seminole tribe, exercise room, kitchen/cafeteria, arts and craft room, tutoring room, administrative offices storage space within the structure and cultural events and overnight parking within the exterior of the structure. Activities that could normally be prescribe to a social or civic association. Correctly highlighting that a number of these single activities are specifically permitted uses within the White Lake PUD. It is the determination of the Planning and Zoning Director that the uses proposed by the Seminole Tribe aligns with the 8641 use. The second determination essential to the request is the evaluation of the characteristics for use 8641, compared to uses 8611 and 8631, as noted, permitted within the PUD. To do so, a description of each use from the SIC manual is provided: 8611 Business Associations - Membership organizations engaged in promoting the business interests of their members. 16 11 Al - 4 8631 Labor Unions and Similar Labor Organizations - Membership organizations of workers for the improvement of wages and working conditions. 8641 Civic, Social, and Fraternal Associations - Membership organizations engaged in civic, social, or fraternal activities. Within each of these uses the common theme of membership organization is present with a variety of activities associated with each organization focused upon the development of its membership. While the activities associated within each are varied and diverse, the focus is centered upon the development and promotion of the organization's membership, with similar externalities. The Institute of Transportation Engineers, Trip Generation Manual prescribes similar weekday and weekend peak hour trip generation for each of the above uses; with 4.3 weekday A.M. peak hour trips and 3.75 Sunday peak hour trips allocated for the parent SIC grouping, per 1,000 square feet of building area. Based upon these comparables, it is the determination of the Planning and Zoning Director that use 8641 is a comparable permitted use within the White Lake PUD. It should be noted that all bulk regulations contained within the White Lake PUD would be applicable to all activity and construction associated with the 8641 permitted use. Within 30 days of publication of the public notice, any affected property owner or aggrieved or adversely affected party may appeal the interpretation to the Board of Zoning Appeals (BZA). An affected property owner is defined as an owner of property within 300 feet of the property lines of the land for which the interpretation is effective. An aggrieved or adversely affected party is defined as any person or group of persons which will suffer an adverse effect to an interest protected or furthered by the Collier County Growth Management Plan or Land Development Code. A request for appeal must be filed in writing and must state the basis for the appeal and include any pertinent information, exhibits, or other back-up information in support of the appeal. The appeal must be accompanied by a $1,000.00 application and processing fee. (If payment is in the form of a check, it should be made out to the Collier County Board of Commissioners.) An appeal can be hand delivered or mailed to my attention at the address provided. Please do not hesitate to contact me should you have any further questions on this matter. The interpretation file and other pertinent information related to this interpretation are kept on file and may be reviewed at the Growth Management Division, Planning and Regulation building at 2800 North Horseshoe Drive, Naples, FL 34104. Please contact the staff member below at (239) 252-6819 to set up an appointment if you wish to review the file. Mike Bosi, AICP, Interim Director, Planning and Zoning Department 16 11 Al Acct. #068779 June 4, 2013 Attn: Legals Naples News Media 1100 Immokalee Rd. Naples, Florida 34110 Re: Notice of Official Interpretation (White Lake PUD) Dear Legals: Please advertise the above referenced notice on Saturday, June 15, 2013, and send the Affidavit of Publication, in duplicate, together with charges involved, to this office. Thank you. Ann Jennej ohn, Deputy Clerk P.O.#4500096189 16 11 A 1 Notice of Official Interpretation of Collier County Land Development Code Ordinance Pursuant to Division 10.02.02.F.3 of the Collier County Land Development Code (LDC), 04-41, as amended, public notice is hereby given of an official interpretation. RE: INTP-2013-PL-0795,. OFFICIAL INTERPRETATION REQUESTING TO GUIDE THE COLLIER COUNTY ZONING DIRECTOR WITHIN THE WHITE LAKE PLANNED UNIT DEVELOPMENT (PUD) SECTION 3.2.A (36) COMPARABLE USE DETERMINATION FOR A CIVIC ASSOCIATION. The Planning and Zoning Director has been requested to render an official interpretation for the White Lake PUD, Ordinance No. 01-59, Section III Industrial Development Area, Tract I, Section 3.2. Uses Permitted. A.(36), "Any other use which is comparable in nature to the forgoing land uses as determined by the Collier County Planning Services Director," for a comparable use determination for a civic association. Essential to the question is the recognition of the official uses specifically permitted by the PUD. Within the Industrial Area, Permitted Use #21, provides for Membership Organizations (Industry Numbers 8611 and 8631). Within Standard Industrial Classification (SIC) Manual, the 86 Major Group, where the 8611 and 8631 uses are allocated, is described as the following: "This major group includes organizations operating on a membership basis for the promotion of the interests of their members. Included are organizations such as trade associations; professional membership organizations; labor unions and similar labor organizations; and political and religious organizations. " The request seeks a compatibility determination for use 8641 of the 86 groupings, described as, "Membership organizations engaged in civic, social, or fraternal activities. " Within the request for the Official Interpretation your application had indicated that the activities associated with the organization would provide for: Community meeting space for the Seminole tribe, exercise room, kitchen/cafeteria, arts and craft room, tutoring room, administrative offices storage space within the structure and cultural events and overnight parking within the exterior of the structure. Activities that could normally be prescribe to a social or civic association. Correctly highlighting that a number of these single activities are specifically permitted uses within the White Lake PUD. It is the determination of the Planning and Zoning Director that the uses proposed by the Seminole Tribe aligns with the 8641 use. The second determination essential to the request is the evaluation of the characteristics for use 8641, compared to uses 8611 and 8631, as noted, permitted within the PUD. To do so, a description of each use from the SIC manual is provided: 8611 Business Associations - Membership organizations engaged in promoting the business interests of their members. 16 1' 1 A I 8631 Labor Unions and Similar Labor Organizations - Membership organizations of workers for the improvement of wages and working conditions. 8641 Civic, Social, and Fraternal Associations - Membership organizations engaged in civic, social, or fraternal activities. Within each of these uses the common theme of membership organization is present with a variety of activities associated with each organization focused upon the development of its membership. While the activities associated within each are varied and diverse, the focus is centered upon the development and promotion of the organization's membership, with similar externalities. The Institute of Transportation Engineers, Trip Generation Manual prescribes similar weekday and weekend peak hour trip generation for each of the above uses; with 4.3 weekday A.M. peak hour trips and 3.75 Sunday peak hour trips allocated for the parent SIC grouping, per 1,000 square feet of building area. Based upon these comparables, it is the determination of the Planning and Zoning Director that use 8641 is a comparable permitted use within the White Lake PUD. It should be noted that all bulk regulations contained within the White Lake PUD would be applicable to all activity and construction associated with the 8641 permitted use. Within 30 days of publication of the public notice, any affected property owner or aggrieved or adversely affected party may appeal the interpretation to the Board of Zoning Appeals (BZA). An affected property owner is defined as an owner of property within 300 feet of the property lines of the land for which the interpretation is effective. An aggrieved or adversely affected party is defined as any person or group of persons which will suffer an adverse effect to an interest protected or furthered by the Collier County Growth Management Plan or Land Development Code. A request for appeal must be filed in writing and must state the basis for the appeal and include any pertinent information, exhibits, or other back-up information in support of the appeal. The appeal must be accompanied by a $1,000.00 application and processing fee. (If payment is in the form of a check, it should be made out to the Collier County Board of Commissioners.) An appeal can be hand delivered or mailed to my attention at the address provided. Please do not hesitate to contact me should you have any further questions on this matter. The interpretation file and other pertinent information related to this interpretation are kept on file and may be reviewed at the Growth Management Division, Planning and Regulation building at 2800 North Horseshoe Drive, Naples, FL 34104. Please contact the staff member below at (239) 252-6819 to set up an appointment if you wish to review the file. Mike Bosi, AICP, Interim Director, Planning and Zoning Department 16 1 1A1 Ann P. Jennejohn From: Ann P. Jennejohn Sent: Tuesday, June 04, 2013 2:47 PM To: Naples Daily News Legals Subject: INTP-2013-PL-0795 (White Lake PUD) Attachments: INTP-2013-PL-0795.doc; INTP-2013-PL-0795.doc Good Afternoon, Please advertise the attached on Saturday, June 15, 2013. Thank you Ann Jennejohn, Deputy Clerk Clerk of the Circuit Court Clerk of the Value Adjustment Board Collier County Minutes & Records Dept. 239-252-8406 239-252-8408 (Fax) Ann P. Jenne'ohn 61IA1 From: Polidora, Carol <cpolidora@naplesnews.com> Sent: Wednesday, June 05, 2013 9:40 AM To: Ann P. Jennejohn Subject: Ad Confirmation Attachments: UASD17Ejpg Hi Ann! Please provide approval ASAP for publication on 06.15.13. Thanks! Have a great dayll Carol Carol Polidora Legal Advertising 5pecialist Naples Daily News 1100 Immokalee Road Naples, FL 34110 O: (239) 263-4871 1 Fax: (239) 312-1251 1 cpolidora@naplesnews.com naplesnews.com I ndnadvertising.com Read. Learn.5hare. How may we help you? Call us at (239) 213-6000 Thank you for placing your ad. Date 06/05/13 Publication NDN Account Number 744102 Ad Number 1991781 Total Ad Cost $409.02 16 1 1A 1 White Lake PUD INTP-2013-PL-0795 Notice of Official Interpretation of Collier County Land Development Code Ordinance Pursuant to Division 10.02.02-F.3 of the Collier County Land Development Cone (LDC), 04.11, as amended, public notice is hereby given of an official interpretation, RE' INTP-2013-FL-0745; OFFICIAL INTERPRETATION REQUESTiNG TO GUIDE THE COLLIER COUNTY ZONING DIRECTOR WITHIN THE WHITE LAKE PLANNED UNIT DEVELOPMENT (PUD) SECTION 3.2.A (36: COMPARABLES USE DETERMINATION FOR A CIVIC ASSOCIATION, The Planning and Zoning Director has been requested to render an official Interpretation for the White Lake PUD, Ordinance No. 01-59, Session IiI industrial Development Area, Tract 1, Section 3.). Uses Permitted. A (36), 'Any other use whichis comparable in nature to the forgoing land uses as determined by the Collier County Planning Services Director," for a comparable use determination for a civic association. Essential to the question is the recognition of the official uses specifically permitted by the PUD. Within the Industrial Area, Permitted Use 421, provides for Membership Organizations (Industry Numbers 8611 and 8631)_ Within Standard Industrial Classification (SIC) Manual, the 86 Major Group, where the 8611 and 8631 uses aro allocated, is described as the following: "This major gronp includes organizations operating on a membersh;p basis far the promaUon of the interest of their members. Included are organizations such as trade associations; professional membership organizations; labor unions and similar labor organizations; and political and religious organizations.' The request seeks a compaiibility determination for use 8641 of the 86 groupings, described as; 'Membersnip organizations engaged in civic, social, or fraternal activities.' Within the request For the Official interpretationyour a�ppplication had indicated that the activities associated with the organization would pprovide for Community mectIng space for"rhe Seminole tribe, exercise room, kicchenlcafeleria, arts and craft room, tutoring room, administrative offices storage space within the structure and cultural event/ and overnight parking within the exterior of the structure. Activities that could normally be prescribe to a social or civic association, Correctly highlighting that a number of then single activities are specifically permitted uses within the White Lake PUD. it is the determination of the Planning and Zoning Director that the uses proposed bytheSeminole Tribe aligns with the 8641 use, The second determination essential to the request is the evaluation .of the characteristics for use 8641, compared to uses 8611 and 8631, as noted, permitted within the PUD. To do so, a description of each use from the SIC manual is provided 8611 Business Associations - Membership organizations engaged in promoting the business interests of their members. 8531 Labor {Inions and Similar Labor Organizations - Membership organizations of workers for the improvement of wages and working conditions. 8641 Civic, Social, and Fraternal Associations - Membership organizations engaged in civic, social, of fraternal activities. Within each of these uses the common thence of membership organization is present with a variety of activities associated with each organization focused upon the development of its membership. While the activities associated within each are varied and diverse, the focus is centered upon the development and promotion of the organization's membership, with similar externalities. The instituteof Tns raportation Engineers, Trip Generation Manual prescribes similar weekday and weekend peak hour, trip generation for each of the above uses; with 4.3 weekday A.M. peak hour trips and 3.75 Sunday peak hour trips allocated for the parent SIC grouping, per 1,000 square feet of building area. Based upon these €omparable%, it is the determination of the Planning and Zoning Director that use 8641 is a comparable permitted use within the white Lake PUD It should be noted ;.hat all bulk regulations tontamed within the White Lake PUD would be applicable to all activity and construction associated with the 8641 permitted use. Within 30 days of publication of the punlic notice, any affected property owner or aggrieved or adversely affected party may appeal the interpretation to the Board of Zoning Appeals (82A) An affected properly of mer is defined as an owner of property within 300 feet of the property lines of the land for which the Interpretation is effective. An aggrieved or adversely affected parry is defined as any person or group of pperso ' which will suffer an adverse effect to an interest protected or `furthered by the Collier County frowth Management Plan or Land Development Code. A request for appeal must be filed IIn writing and must state cite basis for the appeal and include arty pertinent "formatiton, exhibits, pr other ttxk-up information In support oftheappeal. The appeal must bt accompanied vy a �1 000.00 application and processing fee (IF paynteltt sin the fa!m of a check t sltau(d be made out to the Calder County Board pf Com-issianers.) An appea� can ate hand deliafered or rna(led to qiv attention of the address provided Please d0 not hesitate to Contac*. me should you have any further questiarts on this matter The interpretation file and other pertinent information related to this "terpretation are kept on file and may be reviewed at the Growth Management nivisron, Planning and Regulation building at 2800 North Horseshoe Drive, Naples, FL. 34104_ Please contact the staff member below at (2.39) 252-6819 to setup an appointment if you wish to review the file. Mike Rosi, AICP; Interim Director, Planning and Zoning Department June 15, 2013 ido. 1991781 1611A1 Ann P. Jennejohn From: NeetVirginia <VirginiaNeet@colliergov.net> Sent: Wednesday, June 05, 2013 10:24 AM To: Ann P. Jennejohn; Bosi, Michael Cc: Rodriguez, Wanda Subject: RE: Ad Confirmation Wanda and I will leave this approval up to Mike Bosi. Dinny -----Original Message ----- From: Ann P. Jennejohn [mailto:Ann.Jennejohn@collierclerk.com] Sent: Wednesday, June 05, 2013 10:23 AM To: BosiMichael Cc: RodriguezWanda; NeetVirginia Subject: FW: Ad Confirmation Good Morning, Please review the attached notice for the White Lake PUD INTP scheduled to run on June 15th and let me know if I can give NDN the "go-ahead" at your earliest convenience. Thank you! -----Original Message ----- From: Polidora, Carol [mailto:cpolidora@naplesnews.com] Sent: Wednesday, June 05, 2013 9:40 AM To: Ann P. Jennejohn Subject: Ad Confirmation Hi Ann! Please provide approval A5AP for publication on 06.15.13. Thanks! Have a great day!! Carol Carol Polidora Legal Advertising Specialist Naples Daily News 1100 Immokalee Road Naples, FL 34110 O: (239) 263-4871 1 Fax: (239) 312-1251 1 cpolidora@naplesnews.com naplesnews.com I ndnadvertising.com Read.Learn.Share. How may we help you? Call us at (239) 213-6000 Thank you for placing your ad. 16 11 A1 of Ann P. Jennejohn From: BosiMichael <MichaelBosi@colliergov.net> Sent: Wednesday, June 05, 2013 10:52 AM To: Ann P. Jennejohn Cc: Rodriguez, Wanda; Neet, Virginia Subject: RE: Ad Confirmation Thank you all, the advertisement looks ready for publication. mike -----Original Message ----- From: Ann P. Jennejohn [mailto:Ann.Jennejohn@collierclerk.com] Sent: Wednesday, June 05, 2013 10:23 AM To: BosiMichael Cc: RodriguezWanda; NeetVirginia Subject: FW: Ad Confirmation Good Morning, Please review the attached notice for the White Lake PUD INTP scheduled to run on June 15th and let me know if I can give NDN the "go-ahead" at your earliest convenience. Thank you! -----Original Message ----- From: Polidora, Carol [mai Ito: cpolidora@naplesnews.com] Sent: Wednesday, June 05, 2013 9:40 AM To: Ann P. Jennejohn Subject: Ad Confirmation Hi Ann! Please provide approval A5AP for publication on 06.15.13. Thanks! Have a great dayll Carol Carol Polidora Legal Advertising Specialist Naples Daily News 1100 Immokalee Road Naples, FL 34110 O: (239) 263-4871 1 Fax: (239) 312-1251 1 cpolidora@naplesnews.com naplesnews.com ( ndnadvertising.com Read. Learn. Share. How may we help you? Call us at (239) 213-6000 Thank you for placing your ad. Date 06/05/13 I 16 11 Al Teresa L. Cannon From: Naples Daily News <naplesnews@clicknbuy.com> Sent: Friday, June 14, 2013 11:09 PM To: Martha S. Vergara Subject: Thank you for placing your classified advertisement. Ad # 1991781 Thank you for placing your classified advertisement. The following represents the current text of your advertisement: Notice of Official Interpretation of Collier County Land Development Code Ordinance Pursuant to Division 10.02.02.F.3 of the Collier County Land Development Code (LDC), 04-41, as amended, public notice is hereby given of an official interpretation. RE: INTP-2013-PL-0795, OFFICIAL INTERPRETATION REQUESTING TO GUIDE THE COLLIER COUNTY ZONING DIRECTOR WITHIN THE WHITE LAKE PLANNED UNIT DEVELOPMENT (PUD) SECTION 3.2.A (36) COMPARABLE USE DETERMINATION FOR A CIVIC ASSOCIATION. The Planning and Zoning Director has been requested to render an official interpretation for the White Lake PUD, Ordinance No. 01-59, Section III Industrial Development Area, Tract I, Section 3.2. Uses Permitted. A.(36), "Any other use which is comparable in nature to the forgoing land uses as determined by the Collier County Planning Services Director," for a comparable use determination for a civic association. Essential to the question is the recognition of the official uses specifically permitted by the PUD. Within the Industrial Area, Permitted Use #21, provides for Membership Organizations (Industry Numbers 8611 and 8631). Within Standard Industrial Classification (SIC) Manual, the 86 Major Group, where the 8611 and 8631 uses are allocated, is described as the following: "This major group includes organizations operating on a membership basis for the promotion of the interests of their members. Included are organizations such as trade associations; professional membership organizations; labor unions and similar labor organizations; and political and religious organizations." The request seeks a compatibility determination for use 8641 of the 86 groupings, described as, "Membership organizations engaged in civic, social, or fraternal activities." Within the request for the Official Interpretation your application had indicated that the activities associated with the organization would provide for: Community meeting space for the Seminole tribe, exercise room, kitchen/cafeteria, arts and craft room, tutoring room, administrative offices storage space within the structure and cultural events and overnight parking within the exterior of the structure. Activities that could normally be prescribe to a social or civic association. Correctly highlighting that a number of these single activities are specifically permitted uses within the White Lake PUD. It is the determination of the Planning and Zoning Director that the uses proposed by the Seminole Tribe aligns with the 8641 use. The second determination essential to the request is the evaluation of the characteristics for use 8641, compared to uses 8611 and 8631, as noted, permitted within the PUD. To do so, a description of each use from the SIC manual is provided: 8611 Business Associations Membership organizations engaged in promoting the business interests of their members. 8631 Labor Unions and Similar Labor Organizations Membership organizations of workers for the improvement of wages and working conditions. 8641 Civic, Social, and Fraternal Associations Membership organizations engaged in civic, social, or fraternal activities. Within each of these uses the common theme of membership organization is present with a variety of activities associated with each organization focused upon the development of its membership. While the activities associated within each are varied and diverse, the focus is centered upon the development and promotion of the organization's membership, with similar externalities. The Institute of Transportation Engineers, Trip Generation Manual prescribes similar weekday and weekend peak hour trip generation for each of the above uses; with 4.3 weekday A.M. peak hour trips and 3.75 Sunday 16 11 Al peak hour trips allocated for the parent SIC grouping, per 1,000 square feet of building area. Based upon these comparables, it is the determination of the Planning and Zoning Director that use 8641 is a comparable permitted use within the White Lake PUD. It should be noted that all bulk regulations contained within the White Lake PUD would be applicable to all activity and construction associated with the 8641 permitted use. Within 30 days of publication of the public notice, any affected property owner or aggrieved or adversely affected party may appeal the interpretation to the Board of Zoning Appeals (BZA). An affected property owner is defined as an owner of property within 300 feet of the property lines of the land for which the interpretation is effective. An aggrieved or adversely affected party is defined as any person or group of persons which will suffer an adverse effect to an interest protected or furthered by the Collier County Growth Management Plan or Land Development Code. A request for appeal must be filed in writing and must state the basis for the appeal and include any pertinent information, exhibits, or other back-up information in support of the appeal. The appeal must be accompanied by a $1,000.00 application and processing fee. (If payment is in the form of a check, it should be made out to the Collier County Board of Commissioners.) An appeal can be hand delivered or mailed to my attention at the address provided. Please do not hesitate to contact me should you have any further questions on this matter. The interpretation file and other pertinent information related to this interpretation are kept on file and may be reviewed at the Growth Management Division, Planning and Regulation building at 2800 North Horseshoe Drive, Naples, FL 34104. Please contact the staff member below at (239) 252-6819 to set up an appointment if you wish to review the file. Mike Bosi, AICP, Interim Director, Planning and Zoning Department June 15, 2013 No. 1991781 You also have the exciting option to enhance your online advertisement with extended text, photos and even multimedia! Enhancing your classified advertisement will give you increased exposure to thousands of online shoppers that visit our classified section every day. You can also choose to add shipping and delivery options for the buyer. Enhancing your advertisement is easy; just follow the online AdWizard to add an expanded description, photos and even video/audio of your item. To log in to the New Ad Wizard use your email address and existing password. Go to: http://secure.advay.com/adwizard to ig n_aspx?1=24410939 , if this link is inactive, cut and paste it into your browser address window. If you need any assistance with your advertisement, please contact our classifieds department. 239-263-4700 Thank you for using naplesnews.com Online Classifieds. IA2 ,LVORZ Na l� itage Community Development District Board of Suagorso Peter J. Lombardi, Chaftin /r Calvin Teague, District Manager Peter V. Ramundo, Vic airman Gregory L. Urbancic, District Counsel Kenneth R. GoorrXssistant Secretary William McAnly, District Engineer Gerald G. James, Assistant Secretary Richard J. Leonhard, Assistant Secretary Regular Meeting Agenda May 7, 2013 — 9:00 a.m. 1. Roll Call 2. Approval of the Minutes of the April 9, 2013 Meeting 3. Public Hearing to Consider Resolution 2013-3 Adopting the Budget for Fiscal Year 2014 and Resolution 2013-4 Levy of Non -Ad Valorem Assessments 4. Old Business A. Lake Bank Maintenance Update 5. New Business 6. Manager's Report A. Approval of Financial Statements B. Meeting Schedule for Fiscal Year 2014 C. Report on the Number of Registered Voters (532) 7. Attorney's Report 8. Supervisors' Requests 9. Audience Comments 10. Adjournment NOTES: The next meeting is tentatively scheduled for Tuesday, November 5, 2013, at 8:00 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 954-753-5841 Naples, FL 16 11 A2 w Naples Daily News Naples, FL 34110 Affidavit of Publication Naples Daily News -------------------------------------------------- ------------------------ NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT 210 N UNIVERSITY DR #702 CORAL SPRINGS FL 33071 REFERENCE: 052512 59716661 NAPLES HERIT. State of Florida Counties of Collier and Lee Before the undersigned authority appeared Amy Davidson, says that s. Inside Sales Supervisor, of the Na a daily newspaper published at Nap County, Florida: distributed in Co and Lee counties of Florida; that copy of advertising was published newspaper on dates listed. Affiant further says that the sa News is a newspaper published at N Collier County, Florida, and that newspaper has heretofore been cont day and has been entered as second matter at the post office in Naple Collier County, Florida, for a per next preceding the first publicati attached copy of advertisement; an further says that he has neither p promised any person, firm or corpo discount, rebate, commission or re purpose of securing this advertise publication in the said newspaper. PUBLISHED GN: 04/12 04/19 AD SPACE: 78 LINE FILED ON: 04/19/13 ------------------------ Signature of Affiant Sworn to and Subscribed Personally known by me ------ ----- e me S'nYs ----------+------------------------ y of 'A� — 20 !� `•"�"'y�'• CAROL POLIC;UiiA gx'' a= IN CC1hiPdISSlON 4 C 8:" 's t: ,1 a EXPIRES: �bveln,er 28, 20'j] U' 4 Bonded rhru Plchard In awMn Ag,,cy RESOLUTION 2013-3 A RESOLUTION OF THE NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS OF THE DISTRICT AND ADOPTING THE BUDGET FOR THE FISCAL. YEAR BEGINNING OCTOBER 1, 2013, AND ENDING SEPTEMBER 30, 2014, AND REFERENCING THE MAINTENANCE AND BENEFIT SPECIAL ASSESSMENTS TO BE LEVIED BY THE DISTRICT FOR SAID FISCAL YEAR WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2013, submitted to the Board of Supervisors (the 'Board") a proposed budget for the next ensuing budget year along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and WHEREAS, at least sixty (60) days prior to the adoption of the proposed annual budget and any proposed long-term financial plan or program of the District for future operations (the "Proposed Budget") the District did file a copy of the Proposed Budget with the general purpose local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b) and 218.34(3), Florida Statutes; and WHEREAS, on March 5, 2013, the Board set May 7, 2013, as the date for a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a) Florida Statutes; and WHEREAS, Section 190.008(2)(x), Florida Statutes requires that, prior to October 1 of each year, the District Board by passage of the Annual Appropriation Resolution shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and WHEREAS, the District Manager has prepared a Proposed Budget on a Cash Flow Budget basis, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year; and WHEREAS, Section 190.021, Florida Statutes provides that the Annual Appropriation Resolution shall also fix the Maintenance Special Assessments and Benefit Special Assessments upon each piece of property within the boundaries of the District benefited, specifically and peculiarly, by the maintenance and/or capital improvement programs of the District, such levy representing the amount of District assessments necessary to provide for payment during the ensuing budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and/or benefit assessment bonds, in order for the District to exercise its various general and special powers to implement its single and specialized infrastructure provision purpose; and 16 11 -A2 ' WHEREAS, the Board of Supervisors of the Naples Heritage Community Development District finds and determines that the non -ad valorem special assessments it imposes and levies by this Resolution for maintenance on the parcels of property involved will constitute a mechanism by which the property owners lawfully and validly will reimburse the District for those certain special and peculiar benefits the District has determined are received by, and flow to, the parcels of property from the systems, facilities and services being provided, and that the special and peculiar benefits are apportioned in a manner that is fair and reasonable in accordance with applicable assessment methodology and related case law; and WHEREAS, the Chair of the Board of Supervisors may designate the District Manager or other person to certify the non -ad valorem assessment roll to the Tax Collector in and for Collier County political subdivision on compatible electronic medium tied to the property identification number no later than 15 September 2013 so that the Tax Collector may merge that roll with others into the collection roll from which the November tax notice is to be printed and mailed; and WHEREAS, the proceeds from the collections of these imposed and levied non -ad valorem assessments shall be paid to the Naples Heritage Community Development District; and WHEREAS, the Tax Collector, under the direct supervision of the Florida Department of Revenue performs the state work in preparing, mailing out, collecting and enforcing against delinquency the non -ad valorem assessments of the District using the Uniform Collection Methodology for non -ad valorem assessments; and WIIEREAS, if the Property Appraiser and the Tax Collector have adopted a different technological procedure for certifying and merging the rolls, then that procedure must be worked out and negotiated with Board approval through the auspices of the District Manager before there are any deviations from the provisions of Section 197.3632, Fla. Stat., and Rule 12D-18, Florida Administrative Code. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT; Section 1. The provisions of the whereas clauses are true and correct and are 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 certain amendments thereto, as shown in this Section 2 below. 16-11 A2 " 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 be revised subsequently as deemed necessary by the District Manager to reflect actual revenues and expenditures for the fiscal year 2013 and/or revised projections for fiscal year 2014. 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 Naples Heritage Community Development District for the Fiscal Year Ending September 30, 2014, as Adopted by the Board of Supervisors on May 7, 2013, Section 3. Appropriations That there be, and hereby is appropriated out of the revenues of the Naples Heritage Community Development District, for the fiscal year beginning October 1, 2013, and ending September 30, 2014 the sum of fifty seven thousand six hundred twenty eight to be raised by the applicable imposition and levy by the Board of applicable non -ad valorem special assessments and otherwise, which sum is deemed by the Board of Supervisors to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion: TOTAL GENERAL FUND $57,628 Total All Funds $57,628 Section 4. Supplemental Appropriations The Board may authorize by resolution supplemental appropriations or revenue changes for any lawful purpose from funds on hand or estimated to be received within the fiscal year as follows: a. Board may authorize a transfer of the unexpended balance or portion thereof of any appropriation item. b. Board may authorize an appropriation from the unappropriated balance of any fund. C. Board may increase any revenue or income budget account to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance. The District Manager and Treasurer shall have the power within a given fund to authorize the transfer of any unexpended balance of any appropriation item or any portion thereof, provided such transfers do not exceed Ten Thousand ($10,000) Dollars or have the effect of causing more than 10% of the total appropriation of a given program or project to be transferred previously approved transfers included. Such transfer shall not have the effect of causing a more than $10,000 or 10% increase, previously approved transfers included, to the original budget 16 11 A2 -" appropriation for the receiving program. Transfers within a program or project may be approved by the applicable department director and the District Manager or Treasurer. The District Manager or Treasurer must establish administrative procedures, which require information on the request forms proving that such transfer requests comply with this section. Section 5. Maintenance Special Assessment Levy: Fixed and Referenced and to be Levied by the Board a. That the Fiscal Year 2014 Maintenance Special Assessment Levy (the "assessment levy") for the assessment upon all the property within the boundaries of the District based upon the special and peculiar benefit received and further based upon reasonable and fair apportionment of the special benefit, shall be in accordance with the attached Exhibit A, which levy represents the amount of District assessments necessary to provide for payment during the aforementioned budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and/or benefit assessment bonds. Said assessment levy shall be distributed as follows: General Fund O & M $ [See Assessment Levy Resolution 2013- 41 b. The designee of the Chair of the Board of Supervisors of the Naples Heritage 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 12D-18, Florida Administrative Code) which shall include not only the maintenance special assessment levy but also the total for the debt service levy, as required by and pursuant to law. Introduced, considered favorably, and adopted this 7th day of May, 2013. Naples Heritage Community Development District /��_ 5 , Peter J. Lombardi Chairman Attest: Calvin TNgu_e Secretary 1611 NAPLES HERITAGE Community Development District Annual Operating Budget Fiscal Year 2014 Version 1 - Final Budget: (Adopted at May 7, 2013 meeting) Prepared by: iii N_ W �- C9 a=i F., n o N W Z Y/ Y W J E IL Z U 16 11 A2 n N to 07 r Ch ID ti a C C m m m r� c C 01 LL C .c En V rn O m Z � U E m M� N N m � � N m O h N Q E O LU N c O = O N > m m > F % W Q W O ¢ U c p C z ¢ 7 Z E 4)m v mLL N 7 � X Z N z 2 N (n m W �y Na. W d a M O w 16 11 A2 n !b 11 AZ .4 U ,_. 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O 9 a CLN LL C N Z 3 Im N r r O G W = LL m LL H O N O N OMm N m to co c C d N LL LL .2N J :S V y LL 0 �°di: , d Z w o Q o a Q Z U 1611 A2 IL ch r O N 16 1 1 A2 I �O 0 E 0 V) N a d 0 Lo E V"-31 od m O 4)w c d a E N N d d V n c N CLI Q ch r O N 16 1 1 A2 I t 0 r 16 1 1 A2 e 0 � R E E°- m N Q C Cl O d Sa E Lo (R 0 y o y c m Q E N w d N Q v w N a` Q 0 r 16 1 1 A2 i RESOLUTION 2013-4 A RESOLUTION LEVYING AND IMPOSING A NON AD VALOREM MAINTENANCE SPECIAL ASSESSMENT FOR THE NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT FOR FISCAL YEAR 2014 Preamble WHEREAS, certain improvements existing within the Naples Heritage Community Development District and certain costs of operation, repairs and maintenance are being incurred; and WHEREAS, the Board of Supervisors of the Naples Heritage Community Development District find that the District's total General Fund operation assessments, taking into consideration other revenue sources during Fiscal Year 2014, will amount to $59,925; and WHEREAS, the Board of Supervisors of the Naples Heritage Community Development District finds that the non -ad valorem special assessments it levies and imposes by this resolution for maintenance on the parcels of property involved will reimburse the District for certain special and peculiar benefits received by the property flowing from the maintenance of the systems, facilities and services apportioned in a manner that is fair and reasonable, in accordance with the applicable assessment methodology; and WHEREAS, the District Board understands that this resolution levies only the maintenance assessments for 2014, the Chair of the District, or the designee of 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 on the property including those for debt service, if any, as well as for special maintenance assessments. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT OF COLLIER COUNTY, FLORIDA; Section 1. All of the foregoing recitals are incorporated herein and are dispositive. Section 2. A special assessment for maintenance as provided for in Chapters 190.021(3), Florida Statutes, (hereinafter referred to as assessment) is hereby levied on the assessable property units within the District. ..TA I I I I 3"_ I M nam, 6 Section 3. That the collection and enforcement of the aforesaid assessments on said assessable property units shall be by the Tax Collector serving as agent of the State of Florida in Collier County (Tax Collector) and shall be 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 maintenance special assessments on assessable property units within the District will be combined with the debt service non -ad valorem assessments, if any, which were levied and certified as a total amount on the non -ad valorem assessment roll to the County Tax Collector by the designee of the Chair of the Board on compatible medium no later than 15 September 2013, which shall then be collected by the Tax Collector on the tax notice along with other non -ad valorem assessments from other local governments and with all applicable property taxes to each assessable property unit . Section 5. The proceeds therefrom shall be paid to the Naples Heritage Community Development District, Section 6. The Chair of the Board of the Naples Heritage 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 7th day of May, 2013, by the Board of Supervisors of the Naples Heritage Community Development District, Collier County, Florida. Calvin Teag a Peter J. Lombardi Secretary 'Chairman 1611 Az PROJECT SUMMARY SHEET District/Community Naples Heritage Project Manager Tennille Adams Project Title Lake Fish Stocking Date Started 4/17/2013 Date Completed: 4/26/2013 Due Date: Summary • April 26th — received completed fish stocking bid from 2 vendors; Florida Fish Farms and Allstate Resources Management. I originally sent out 4 bid invitations, Paul Fish Farms never responded to phone calls and emails. AA Pond Stocking pulled out at the last minute because project is too big for his company. • Florida Fish Farms bid price is $14,560 • Allstate Resources Management bid price is $35,040.50 April 18, 2013 Severn Trent Services 5911 Country Lakes Drive Fort Myers, FL 33905 United States T: +1239 245-7118 F: +1 239 245-7120 www. severntrentms,com The Naples Heritage is seeking a company to perform Fish Stocking In all lakes on the property except Lakes 16 & 17 on top left corner of 'Match Line A" map. Specifically, we would like to stock game fish (Large Mouth Bass, Bluegill & Catfish etc). If your firm is interested in bidding on the project, the scope of services are described below. Lakes are identified in the color "blue" in the two maps provided. The Scope of Services will Include: 1. Quote price per 1000 fish for Large Mouth Bass or any other species of Bass. 2. Quote price per 1000 fish for Bluegill Fish. 3. Quote price per 1000 fish for Catfish. 4. Quote price per 1000 fish for Tilapia Fish. Additional Bid Information: • Companies are encouraged to inspect the property and measure lake acres before submitting their bids. • Bids should be broken down by lake # and estimate the number of fish species that are going to be placed in each lake. • Please include any delivery price etc. in quote. All bids should be made out to the Naples Heritage and include proof of insurance, references and be delivered to Severn Trent by April 26th 2013 before 3 pm. Bids can be emailed, mailed or dropped off to: tadams severntrentms.com Severn Trent Management Service Attn: Tennille Adams 5911 Country Lakes Drive Fort Myers, FL 33905 Please contact us if you have any questions. Page 1 of 1 Correspondence should be addressed to: Severn Trent Environmental services, Inc. MATCH LINE "A" w.a a ,Wso Hn n mm CA �,. 16 11 A2' P roap { `.. Rte- 'T^•.."'''«"•' � i� cn m �m z 16 11 A2' P MI N1f NII.Q.a. RP1.Y US MAN COA►oaa71ow MCANIY ENG NAPUS IEFPACE CDD AND DESIGN, I OWNUMV MAP roap `.. Rte- 'T^•.."'''«"•' � i� roan m �m z elf; MI N1f NII.Q.a. RP1.Y US MAN COA►oaa71ow MCANIY ENG NAPUS IEFPACE CDD AND DESIGN, I OWNUMV MAP 16-11 A2 - I �111._�-_. UYYI dFMN3MMC -- Gad 37tllikJ3li B3'IdVN ONI 'Nols30 oNv __ uw _.�pgtn .rw.au NOLLYH4dU0a 9YION CA 16 1 1A2 " M Florida Fish Farms, Inc. 9684 CR 705 Center Hill, Florida 33514 Phone: (362) 793.4224 Fax: (352) 793-8898 April 23, 2013 Severn Trent Management Service Attention: Tennille Adams 5911 Country Lakes Drive Fort Myers, FI. 33905 Dear Ms. Adams Florida Fish Farms, Inc. is pleased to offer the following: 32,250 bluegill and redear sunfish 1"-2" in length (stocked at a rate of 500/acre), 21,150 channel catfish 3"-5" in length (stocked at a rate of 300/acre), and 8,816 Florida large mouth bass 1 %"- 1 '/2" in length (stocked at a rate of 125/acre). In the following breakdown the species will be abbreviated as: bluegill and redear sunfish; BG, channel catfish; CF, and Florida large mouth bass; LMB. The breakdown of species, and numbers of fish for each pond to be stocked are as follows: (1)1.41 acre: 705 BG, 423 CF,177LMB (2) 12.4 acre: 6,200 BG,3,720 CF, 1,550 LMB (3)2.14 acre 1,070 BG, 642 CF, 268 LMB(4) 2.61 acre: 1,305 BG, 783 CF, 326 LMB (5) 6.02 acre: 3,010 BG, 1,806 CF, 753 LMB (6) 9.11 acre: 4,555 BG, 2,733 CF, 1,139 LMB (7)no acreage (8) 3.16 acre 1,580 BG, 948 CF, 395 LMB (9) 3.75 acre: 1,875 BG, 1,125 CF, 469 LMB (10) 4.64 acre: 2,320 BG, 1,392 CF, 580 LMB (11) 7.26 acre 3,630 BG, 2,178 CF, 908 LMB (12) 7.48 acre: 3,740 BG, 2,244 CF, 935 LMB (13) 1.30 acre: 650 BG, 390 CF, 163 LMB (14) 5.36 acre: 2,680 BG, 1,608 CF, 670 LMB (15) 3.12 acre: 1,660 BG, 936 CF, 390 LMB (16) .74 acre: 370 BG, 222 CF, 93 LMB. Cost per fish: BG 18 cents, CF 18 cents, and LMB 50cents each. The total cost, including delivery and stocking: $14,560.00. Please note that the Bluegill and redear sunfish , and the Florida large mouth bass are only avaiable at certain times of the year. This is due too high water temperature for harvesting the bluegill, and the bass only spawn in the spring and are unavailable for most of the year. We will have the bluegill available until sometime around May, and the bass until late June, early July. We can work with you on the timing, as we sometimes have these species available later than normal. Mr. Ron Slay is the owner of Florida Fish Farms, Inc., and he has instructed me to give you the contact number for our Insurance provider. Florida Farm Bureau: 352-793-4545. You may ask for Mark Peterson, or any other agent at the Farm Bureau to obtain proof of insurance. Thank you for your interest in our product. Sincerely: Barry Eaton www.floridefishfarms.com Operations m Fl rids Fish. Parms', !no, 8884 OR too Cate Hili,. Flad" 3M4 Phone: (362) 7934224 Fax: (352) 793.8898 www.floridafishfarms.com 16 1 1A2 - 4 6900 S.W. 21st Court, Building 9 • Davie, FL 33317 ci Phone: 954.3829766 • Fax: 954.382.9770 RESOURCE MANAGEMENT, INC. Email:Into®alistatemanagement.com www.a lletatemanagement.com iFkh Unit Price NAPLES HERITAGE LAKES Bass $ 0.50/ per fish = $500.00 LAKE A ACREAGE BASS BLUEGILL CATFISH TILAPIA $ AMOUNT 1 1.41 100 500 500 200 $ 500.00 2 12.4 1,200 6,000 6,000 2,400 $ 6,000.00 3 2.14 200 1,000 1,000 400 $ 1,000.00 4 2.61 300 1,500 11500 600 $ 1,500.00 5 6.02 600 3,000 3,000 1,200 $ 3,000.00 6 9.11 900 4,500 4,500 1,800 $ 4,500.00 7 NOT FOUND 100 500 500 200 $ 500.00 8 3.16 300 1,500 1,500 600 $ 11500.00 9 3.75 400 2,000 2,000 800 $ 2,000.00 10 4.64 500 2,500 2,500 1,000 $ 2,500.00 11 7.26 700 3,500 3,500 1,400 $ 3,500.00 12 7.48 700 3,500 3,500 1,400 $ 3,500.00 13 1.3 100 500 500 200 $ 500.00 14 5.36 500 2,500 2,500 1,000 $ 2,500.00 15 3.12 300 1,500 11500 600 $ 1,950.50 16 0.74 0 0 0 0 $ - 17 3.66 0 0 0 0 $ - 18 0.06 25 75 75 50 $ 90.00 TOTAL 74.22 6,925 34,575 34,575 13,850 $ 35,040.50 iFkh Unit Price Amount Per Thousand Bass $ 0.50/ per fish = $500.00 Bluegill $ 0.35 / per fish = $350.00 Catfish $ 0.35 / per fish - $350.00 Tilapia $ 0.50 / per fish = $500.00 ALLSTATE RESOURCE MANAGEMENT, INC. CUSTOMER ACCEPTANCE: Signature: Print Name: 6900 S.W. 21 at Court, Building 8 -Davie, FL 33317 Phone: 964.982.9768 - Fax: 954.3829770 RESOURCE MANAGEMENT, INC. Fish Stocking References Larry Lerner- Grove Isle 561-733-1614 Chris Orsburn-Valencia Lakes HOA 561-737-8498 David Weiss -Hawks Landing POA 954-472-4000 Email: into®ailstatemanagement.com www.alistatemonagement.com 16-11 A2 " A � CERTIFICATE OF LIABILITY INSURANCEDATE(MMIODNYYY) 22/20/2012 THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER. IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the pollgy(tes) must be endorsed. ,if SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s). PRODUCER 0 TACT' Stephanie Arnold Corporate Insurance Advisors (954),315-5000 NM: (954) 315-5030 100 NE 3rd Avenue a' 'Sarnoldeciafl.not Suite 1000 -MUR9RIS)AFFORDING 0 1 F OR ING0WGRAOR NA Ft. Lauderdale FL 33301 1 arican Safety Indemnity Co 25433 INSURED Allstate ReBOurae Management, Inc. IN a -0:Bhiludel hia Insurance CO. Allstate Fish & Wildlife Management, Ina. iNsuRaRc,Commerce & Industry Ina Co AquaDisplays, Inc. INSURER Da 6900 SW 21st Ct Building #9 INSURERS; Davie FL 33317 INSURER F: GAVFRAnFS CRRTIFICATA NII IRAMCOA O FT -4 oMV1e1AN1 N1119AM.M0. THIS IS TO. CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION, OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBEO HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND OONDITIONS OP SUCH POLICIES., LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAW CLAIMS. TYPEOFINSURANCSAVVI. WAR buum WVn POLICY NUMB R I&IM IMMMI LIMITS A GENERAL LIABILITY X COMMERCIAL GENERAL LIABILITY ClAIMB•MADE Ex OCCUR NV02765312D3(B) ;1/31/2012 12/31/2013. . EACH OC RENC6 S 3,000,000 S 50,000 MED EXP onepawn), S 5,000 'PORSONALAADV INJURY S 3,000,000 GENERAL AGGREGATE $_ 3,000 000 GEN'L AGOREOATE LIMIT APPLIES PER: X-1 POLICY M MR OC PRODUCTS• COMPJOP AGO S 3,000 000 S B AUTOMOBILELIABILITY XANY ATO ALL AUTOS SED ATOSVLED X HIRED AUTOS X NO ED UPK957746 2/18/2012 2/31/2013 Ai31 1 I 11000'.000 BODILY INJURY (Per person) S BODILY INJURY (Par scodenq S ACE E 3 UdAWJW 1 combINd S 1.000,000 UMBRELLA LIAR EXCESS LIAR OCCUR CLAMiS.MAOE EACH OCCURRENCE S AGGREGATE S DED I I R $ C WORKERS COMPENSATION AND EMPLOYERS' LIABILITY ANY PROPRIE70RIPARTNER MECUTIVE � GFFICLU41RABBBn� EXCLUDED, I_J �fNY4nitl,NolyplNH) pESCrr1IMON OP OPERATION bola NIA CO105226006 .2/31/201212/31/2013 x WC A 0TH• E.L. EACH ACCIDENT S 0, OD, 000 E.LDISEASE•PAEMPLOYE S 110,001000 E.L DISEASE - P r'LIMIT S 1 1000,000 DESCRIPTION OF OPERATIONS! LOCATIONS JVEHICLpe (Alleeh ACORD�iO;I, AddllRnal RemarNs eaAedula, Ifmme epees la required( Waterway and Wet land Maintenance and Management Proof of Insurance Only ACORD 25 (2010105) SHOULD ANYOF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. AUTHORIZED REPRESENTATIVE Schwartz/STEFL ©1988-2010 ACORD CORPORATII INS028 ignimmm THa ar npn namo and Innn am ranleforeri m2r4e of Ar.r1ArT Florida Fish and Wildlife Conservation Commission Florida Fish and Wildlife Conservation Commission • Farris Bryant Building 620 S. Meridian St. • Tallahassee, FL 32399-1600 •(850)488-4676 This section describes some of Florida's most popular freshwater fishes and offers angling tips and identification information. Keep in mind, the freshwater fish you're looking for may be a Nonnative species. If you catch a big one, check out our "Big Catch" angler recognition program. Most illustrations are by Duane Raver, Jr., (see link for a CD of his artwork). dO Freshwater American Eel Freshwater Blueglll Freshwater Freshwater American Shad Bowfin Freshwater Brown Bullhead Freshwater Black Crappie Freshwater 1 - Chain Pickerel Freshwater Blue Catfish a , Freshwater Channel Catfish 1611 A2 .' 161 ,E A2 -4 AMNW.90 Nonnatives Nonnatives Black Acarla Jaguar Guapote Nonnatives Nonnatives Mayan Cichlid Blue Tilapia 1iq Nonnatives Nonnatives Brown Hoplo Midas Cichlid Nonnatives Buliseye Snakehead Nonnatives Oscar e, Nonnatives Butterfly Peacock it Nonnatives Piranha Nonnatives Clown Knifefish Nonnatives Nonnatives Common Carp J Spotted Tilapia V Jy � [ r Nonnatives Nonnatives Grass Carp Suckermouth Catfish 16'I I'A2 Nonnatives Walking Catfish Nonnatives Swamp Eel 16 1Y p2s-4 Naples Heritage Community Development District Financial Report March 31, 2013 Prepared by Naples Heritage Community Development District Table of Contents FINANCIAL STATEMENTS Balance Sheet - General Fund Statement of Revenues, Expenditures and Changes in Fund Balances General Fund SUPPORTING SCHEDULES Cash and Investment Report Non -Ad Valorem Special Assessments Check Register Page 1 Page 2 - 3 .................... Page 4 Page 5 Page 6 iro 16111 p2 Naples Heritage Community Development District Financial Statements (Unaudited) March 31, 2013 W N O N ��p�p O 0 N ZO F- vil I wll I'n O c = c N ZO 0 v < .� w 0) a � m V(D (A Q Q d Cf D 4 Lu rn J meCL L W 10 J :)o a"c LW 16 11 �`:L m 0a a v �i ro 0 C w �\ A C N 0 WU' E N o L W p W J E aQ E Z o U co co w O tT V CD .9 8 M � co w 16 -11 A 2 . '- CO O ti o q c°I o I a S Ul N n n M m N 0 W O fMD O W O O N r N N N N N r r G 0 0 °pe a o CO o C a' aa�' a° a 0 a D 0 0 a O U O O S w OCO O O O? CO O N pWp O (OP O (00 COO O O N � O O M N O N OI O IMCI O u O o0 O O 4Y ' O O ON O O W m O w N m ' I f p V O 11) M ICI O f� M O O v O N Q p O O ICI rD O c0 In - N CO C O C7 O (D (D IC) O W l0 CO CO n C O N ICI In C, O N O N O M QI M h O N O O O . O N r/) O) W O O OI CO ICI C O QI O In O O O r- I• N r O O O O N t` l In 0 N iq u) N M h M O In OI r r S a M o� n O n O O Q N t M CO N 16 Q .� o O' pp ¢ v o IL J4 E (m w Id In o Z *t v 'C U vI p eI tQ C N ui LLL J �d7I, U , j @ a D N K �° o E C Z a li a a. a a a a a 5 n. o a o W a � N N d Ew � \ �$ 3 � �\ O ' \ �§ - )§ r- Oct oc� r& � §2 § oLam ] (�k / EsCt 7 ) 4 # / \ Lz k §ri $§ 64 0 / 7 § § �v $L) k\ �to b1p w/ N 00 00 ® 2 - ■$ bb -- - 0� §� j j § /0.Q E §§a § \ \ � � # � / \ / \_ k 7 U,\ a 2 \ o | E § @ g 2 Q k■ ( k [\ ow L 5 A § k § \ \ k k $ ƒ § J LU/ < < UJ E § B \ f § $ 0 ƒ ) a§ k LL U. 2 zL) Ew 16 1 1 -A2 Naples Heritage Community Development District Supporting Schedules March 31, 2013 Naples Heritage Community Development District ACCOUNT NAME GENERALFUND Checking Account - Operating Checking Account -Operating Money Market Account 1611 Az Cash and Investment Report March 31, 2013 BANK NAME YIELD MATURITY BALANCE SunTrust 0.10% $ 10,630 BankUnited 0.00% 1,250 BankUnited 0.40% 61,227 Total $ 73,107 Report Date: 412212013 Prepared By: Page 4 Severn Trent Management Services 1611 AZ Naples Heritage Community Development District Non -Ad Valorem Special Assessments (Collier County Tax Collector - Monthly Collection Distributions) For the Fiscal Year Ending September 30, 2013 % COLLECTED 94% 94% TOTAL OUTSTANDING $ 3,379 $ 3,379 Report Date: 4/22/2013 Prepared by: Severn Trent Management Services Page 5 ALLOCATION Discount / Collection Gross Date Net Amount (Penalties) Costs Amount General Fund Received Received Amount Received Assessments Assessments Levied $59,925 $ 59,925 Allocation % 100% 100% 11/07/12 410 23 8 441 441 11/14/12 7,550 321 154 8,025 8,025 11/29/12 16,793 714 343 17,850 17,850 12/13/12 21,389 902 437 22,728 22,728 01/09/13 1,559 49 32 1,640 1,640 02/08/13 5,097 136 104 5,337 5,337 03/06/13 509 6 10 525 525 TOTAL $ 53,307 $ 2,151 $ 1,088 $ 56,546 $ 56,546 % COLLECTED 94% 94% TOTAL OUTSTANDING $ 3,379 $ 3,379 Report Date: 4/22/2013 Prepared by: Severn Trent Management Services Page 5 M O w Mw w ao Z e3 W W Wi � Z LL � .M. 1Y,,1 z � V) N Iw Li Ii N N 11NWJ 6 mc 1 LL S L �p E U ry ry ry ry ry S av C. >> � � `e O. Z w M O Z e3 W W Wi � Z LL � .M. 1Y,,1 Iw Li Ii N N 11NWJ 6 �p ry ry ry ry ry S av >> � � `e O. Z w LL L LL a Q �S a7 7 C7 F lL N N cn N N f f F Z g 5 j Z O p OM 2>� 2 o ?Z� ?0 >0 > p W W U W 0QTx U Z (] WW W N Li w Z U' w= w 1° a x e C Nw w wQQ.� 'u5 w w w wz N N Z Iwi N N N Y C7 a s LL µ Z WV o$$ g$ o o g o 0 0$ 1611 16 11 A2 V-1 Notice of Meetings Naples Heritage Community Development District The Board of Supervisors of the Naples Heritage Community Development District will hold their meetings for Fiscal Year 2014 at the Naples Heritage Golf and Country Club Clubhouse, 8150 Heritage Club Way, Naples, Florida at 9:00 a.m. as follows: November 5, 2013 January 7, 2014 March 4, 2014 April 8, 2014 May 6, 2014 Meetings may be continued to a date and time certain which will be announced at the meeting. There may be occasions when one or more Supervisors will participate by telephone. At the meeting location there will be present a speaker telephone so that any interested person can attend the meeting at the meeting location and be fully informed of the discussions taking place either in person or by telephone communication. Any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (954) 753-5841 at least two calendar days prior to the meeting. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based. Calvin Teague District Manager April 16, 2013 Ms Rosemary Hodza Naples Heritage CDD Severn -Trent Services 210 N. Univeristy Drive Coral Springs, FL 33071 Dear Ms Hodza, JENNIFER J. EDWARDS SUPERVISOR OF ELECTIONS In compliance with Florida Statute 190.06, this notice is to inform you that the official records of the Collier Count Supervisor of Elections show the number of registered electors residing in Naples Heritage CDD upon April 15'2013 was 532. Should you have questions regarding election services for the district please feel free to contact me. Sincerely, David BCarpe er Qualifying Officer Collier County Supervisor of Elections (239) 252-8501 DaveCarpenterCacollie rgov.net 'hl1 A2 Rev Dr Martin Luther King Jr Building • Collier Government Complex • 3295 Tamiami Trl E Naples FL 34112-5758 Telephone: 239/252-8450 • Fax: 239/774-9468 16 11 A2 '013 �QV 2 MINUTES OF MEETING NAPLES HERITAGE ��ERK 4F Cor UNITY DEVELOPMENT DISTRICT R� Thear meeting of the Board of Supervisors of the Naples Heritage Community Development District was held on Tuesday, May 7, 2013 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 Peter V. Ramundo Kenneth R. Gaynor Gerald James Richard Leonhard Also present were: Cal Teague Patrick Dorbad Chairman Vice Chairman Assistant Secretary Assistant Secretary Assistant Secretary District Manager General Manager The following is a summary of the discussions and actions taken at the May 7, 2013 Board of Supervisors meeting. FIRST ORDER OF BUSINESS Roll Call Mr. Teague called the meeting to order and called the roll. SECOND ORDER OF BUSINESS Approval of the Minutes of the April 9, 2013 Meeting Mr. Lombardi stated each Board member received a copy of the minutes of the April 9, 2013 meeting and requested any corrections, additions or deletions. There not being any, On MOTION by Mr. Ramundo seconded by Mr. Gaynor with all in favor the minutes of the April 9, 2013 meeting were approved. 10-29-13 May 7, 2013 THIRD ORDER OF BUSINESS - . 1611 A2 Naples Heritage CDD Public Hearing to Consider Resolution 2013-3 Adopting the Budget for Fiscal Year 2014 and Resolution 2013-4 Levy of Non -Ad Valorem Assessments On MOTION by Mr. Leonhard seconded by Mr. Gaynor with all in favor the public hearing to adopt the budget for fiscal year 2014 was opened at 9:01 a.m. • There was no public in attendance. FOURTH ORDER OF BUSINESS Old Business A. Lake Bank Maintenance Update • Supervisor Gaynor provided an update on the lake bank repair reporting they are moving along as planned. FIFTH ORDER OF BUSINESS New Business • Supervisor Ramundo discussed several capital projects the Master Association will be proceeding with noting they want to initiate repair of all roads in the community before proceeding with the golf course upgrades. • The BOS was open to purchasing materials for capital projects on CDD property to optimize the tax exempt savings. • The Board requested Supervisor James act as the liaison from the CDD for road improvements. SIXTH ORDER OF BUSINESS Manager's Report Mr. Teague addressed the following: A. Approval of Financial Statements • The financial statements for the period ending March 31, 2013 were reviewed. On MOTION by Mr. James seconded by Mr. Leonhard with all in favor the March 31, 2013 financials were accepted. 10-29-13 2 May 7, 2013 Naples Heritage CDD B. Meeting Schedule for Fiscal Year 2014 • Discussion ensued with regard to the fiscal year 2014 meeting schedule. • All meetings will begin at 9:00 a.m. unless otherwise requested. On MOTION by Mr. Gaynor seconded by Mr. Ramundo with all in favor the meeting schedule was accepted with all meetings starting at 9:00 a.m. C. Report on the Number of Registered Voters (532) • A letter from the Supervisor of Elections was presented indicating as of April 15, 2013 there were 532 registered voters within the District; a copy of which is attached for the record. THIRD ORDER OF BUSINESS (continued) Public Hearing to Consider Resolution 2013-3 Adopting the Budget for Fiscal Year 2014 and Resolution 2013-4 Levy of Non -Ad Valorem Assessments On MOTION by Mr. Gaynor seconded by Mr. Leonhard with all in favor the public hearing to adopt the budget for fiscal year 2014 was closed at 9:22 a.m. • Resolution 2013-3 adopting the budget for fiscal year 2014 was presented for adoption; a copy of which is attached for the record. On MOTION by Mr. Ramundo seconded by Mr. James with all in favor Resolution 2013-3 relating to the annual appropriations of the District and adopting the budget for the fiscal year beginning October 1, 2013, and ending September 30, 2014, and referencing the maintenance and benefit special assessments to be levied by the District for said fiscal year was ado ted. 10-29-] 3 3 May 7, 2013 16 41 A2 Naples Heritage CDD Resolution 2013-4 authorizing the placement of those assessments on the tax roll was presented for adoption; a copy of which is attached for the record. On MOTION by Mr. Leonhard seconded by Mr. Gaynor with all in favor Resolution 2013-4 levying and imposing a non ad valorem maintenance special assessment for the District for fiscal year 2014 was ado ted. SEVENTH ORDER OF BUSINESS Attorney's Report There not being any, the next item followed. EIGHTH ORDER OF BUSINESS Supervisor's Report • Fish stocking options were discussed. On MOTION by Mr. Ramundo seconded by Mr. Leonhard with all in favor staff was authorized to stock the lakes with fish at a not to exceed amount of $5,000. NINTH ORDER OF BUSINESS Audience Comments There not being any, the next item followed. TENTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. James seconded by Mr. Leonhard with all in favor the meeting was adjourned. Cal Teague- Peter J. Lombardis Secretary Chairman 10-29-13 Q 16 lit 'A3 tv 1k.k. .ham Heritage Greens Community Development District O X81 'rd of 46 ry s RRonald ott, �an �' Calvin Teague, District Manager Geor mbs ce Chairm Greg Urbancic, District Counsel ' M a ogh* Assistant S cretary James Carr, PE, District Engineer Ji atshall.�xtasistant C� . rtary �nry Mjlso Assi ant Secretary Regular Meeting Agenda Revised Monday July 15, 2013 — 6:00 p.m. c 1. Roll Call 2. Approval of Agenda 3. Audience Comments 4. Approval of the Minutes of the May 20, 2013 Meeting 5. Old Business A. School Crossing Guard Discussions B. Gate and Security Considerations C. Stop Sign Project Update 6. New Business A. Discussion of Wall Cleaning B. Clearing between Eastern Wall and School Fence C. Lake Bank Maintenance D. Sidewalk Repair 7. Supervisor Committee Reports A. Landscaping and Beautification 8. Manager's Report A. Follow -Up Items B. Review of Approved Tentative Budget for Fiscal Year 2014 C. Consideration of Engagement Letter with Grau & Associates to Perform the Financial Audit for Fiscal Year 2013 D. Report on Number of Registered Voters - 638 E. Drainage and Preserves — Stormwater Management System Inspection Report F. Approval of Financial Statements 9. Attorney's Report 10. Engineer's Report 11. Supervisors' Requests and/or Comments 12. Audience Comments 13. Adjournment Note: Next meeting is scheduled for Monday, August 19, 2013 at 6:00 p.m. District Office: 210 N. University Drive, Suite 702 Coral Springs, Florida 954.753-5841 www.heritagegreensedd.org Meeting Location: Heritage Greens Community Center 2215 Heritage Greens Drive Naples, Florida 1611 A3 Heritage Greens Security Feedback Tally Total # of Residents 526 Tally 81 Comments: • Great idea! Security at the guard house is awful! • Great opportunity to save money. • The board has the community's best interest at heart. • Great idea! Half the money should go back to homeowners to lessen burden. • Patrol should be from 11pm to 3am. • Yes! Works for other communities. • Do away with the whole gate & have police patrol. • Have a 4 to 5 digit code. • Tele -entry systems need to handle tines sharing fax and phone numbers. • Get heavy swing gates. • Add more than one phone # to system. • Have guard from 12am - 2am or lam-3am. • Why have guard from 3am-5am, is this a proven time for criminal activity? • Need more info on how key pad works and why guard patrol only from 3 to 5 am? • Please make decision based on if residents are seasonal or not. • Is this change reversible if new proposal doesn't work? Tally 75 Comments: • Property value would go down. • Have problems now with guard on Carson street and Grass, we need guard. • Takes away from security. • Willing to pay more for guard to be on duty 8pm to 6am. • Feet more secure with guard in community. • Increase risk to property owners for criminal activity. • Call boxes are difficult to read & cause frustration. • Biggest mistake you can make. • Leave guard alone -- get rid of the CDD and their $200 meetings • Have guard be more diligent about allowing access into the community. • Need to vote not just have feedback. • Can the gate system make overseas call to the UK & accept approval to allow entry? • How wilt newspaper delivery to able to enter during early morning hours? • Are you going to hold a public meeting before making a decision? • Tried in the past, it was a nightmare. Emergency vehicles couldn't get in, vandalism to pool area weekly etc. Undeliverable Mail Tally 19 # of Residents how have not responded 370 # of Residents who responded 156 16 11 A3 4" June 17, 2013 To: Cal Teague, District Manager From: Gary Rawlings, Assistant District Manager Re: Heritage Greens Stop Signs Project At the May 20, 2013 BOS meeting the Board approved a "not to exceed" amount of $500.00 to replace 14 Stop Signs in the corrununity. I contacted 4 vendors regarding replacement or refurbishing of the 14 Stop Signs in Heritage Greens. The signs have aged well but 90% of them no longer have reflectivity which means they are hard to distinguish at nighttime. It would be hard to just replace the worst ones because they have all aged about the same. Attached are some photos of the Stop Signs I took on June 11, 2013. I discovered that the project cannot be completed within the budgeted amount. The Unit Cost per Stop Sign is $63.00 per Road Safe. The cost to just purchase the 14 Stop Signs is $882.00. Installation is extra. The Quotes are broken down as follows: Vendor Quantity Unit Cost Installation Total Lykins SignTek, Naples 14 Fast Signs, Fort Myers 14 Road Safe, Fort Myers 14 Sign -A -Rama To compare "apples to apples": • Unit Cost for Lykins SignTek • Unit Cost for Fast Signs • Unit Cost for Road Safe $95.00 Included $1,330.00 $78.50 $300.00 $1,399.00 $63.00 $770.00 $1,652.00 No Bid $95.00/Sign with installation. $99.93/Sign with installation $118.00/Sign with installation The Board will have to amend the original motion to include a "not to exceed" amount of $1,400.00 if they wish to proceed with replacing the Stop Signs throughout the community. I recommend Lykins SignTek be given the bid, they being the lowest bidder meeting specifications. Gary Rawlings, Assistant District Manager Severn Trent Management Services 5911 Country Lakes Drive Fort Myers, FL 33905 T: 2392457118 003 F:2392457120 Email: grawlir�asseverntrentms.com 16 -A3 Date: 5/29/2013 _ _ .... ....... _-.------ 5935 Taylor Rd. Estimate #: 9502%," ,, Created By: Naples FL. 34109 mmtadate PHONE Geiger Jim `"� FAX 239-891.3940 Geiger jimOlykins-signtek.com Estimate/ Contract Prepared By Lykins Signtek, Inc. for : Severn Trent Address: 5911 COUNTRY LAKES DR FT. Myers FL 33905 To:! GARY RAWLINGS Phone: 245-7118 From: Jim Fax: 245-7120 Quote Description: NEW STOP SIGNS Item Description Quantity 0 Price 1) 30" REFLECTIVE STOP SIGNS. INSTALLED. PLACE IN 14 $95.00 $1,330.00 ALUM FRAMES ON EXISTING CUSTOM POSTS AT HERITAGE GREENS. Sub Total: $1,330.00 Sales Tax:—+79184— Total: $1,1409.80-.... **NOTE: Signs are custom produced to your specifications. All orders of $250.00 or less require pre -payment unless prior credit arrangements are in place. I accept the above proposal and agree to pay for said work promptly upon completion of same. Authorized Signature: Deposit Amount: —__._.._____, CHECK/CC #, Date: Terms and Conditions: Prices on this contract are valid for 30 days. 50% deposit is required to commence and the balance is due upon completion Signing of this document constitutes a legal and binding contract between parties named on this agreement. Customer Is responsible for landscape amenities within install area or as required for permitting Lykins Signtek is NOT responsible for Irrigation or Private Underground Lines. Goods sold remain the property of seller until paid in fall. Customer agrees to provide necessary information to obtain permit, electrical supply to sign or fixture location, and/or provide color and logo information where specified. Customer is responsible for any cap rock, lime rock or unforeseen digging conditions 1.5 % Monthly Late fee applied to all past due invoices Warranties: Workmanship: All signs or fixtures fabricated and installed by Lykins Signtek and its affiliates are warranted against defects in material and workmanship for one year, parts and labor. Page i of I FAS MIGNS. Page 1 of 1 More than fast. More than signs' Estimate 348 63713 FASTSIGNS 12211 S. Cleveland Ave. Estimate Date: 6/10/2013 3:03:40PM Ft. Myers, FL 33907 ph: 239-274-0744 Printed: 6/10/2013 3:06:25PM fax: 239-274-3151 Email: 348@fastsigns.com Customer: Severn Trent Environmental ph: (239) 245-7118 x 303 Contact: Gary Rawlings Customer: 1062 Description: Replace Stop Signs Sales Person: Paul Hill Clerk: Paul Hill email: grawlings@severntrentms.com Dear Gary: Thank you for considering FASTSIGNS of Fort Myers for your sign needs. If you have any questions, please call me at 239-274-0744 or e-mail me at 348@fastsigns.com. Sincerely, Paul Hill Owner/Operator Product Qty I Sides H x W Unit Cost Totals Aluminum .080 14 1 30 x 30 $78.50 $1,099.00 Description: Aluminum .080 Color: Red Reflective on White Reflective Text: STOP 2 Installation 1 1 1 x 1 $300.00 $300.00 Description: Remove Exsiting Signs and Install New Signs Notes: Line Item Total: $1,399.00 Subtotal: $1,399.00 Taxes: Total: ,,,,"2:94-y Deposit Required: --$+-,0"4-- Bill To: Severn Trent Environmental Payment due upon order placement. Gary Rawlings 5911 Country Lakes Blvd Ft. Myers, FL 33905 Received/Accepted By: SYSTEMIFASTSIGNS_MYSTAL. EstimateOl More Than Fast. More Than Signs.*M FW: Heritage Greens CDD Stop Signs Project Rawlings, Gary From: Jean Paul Ibanez Ulbanez@road safetraffic.comj Sent: Saturday, June 15, 2013 6:34 PM To: Rawlings, Gary Subject: RE: Heritage Greens CDD Stop Signs Project Stop signs $63.00 Ea Install $55.00 Ea Install based on u channel. Picture not clear "Rawlings, Gary" <grawlings@severntrentms.com> wrote: The Board is just doing the Stop Signs. Other signage and posts are ok. 14 Stop Signs / 30" / reflective / add installation as a separate item. Gary Rawlings, Assistant District Manager Severn Trent Management Services 5911 Country Lakes Drive Fort Myers, FL 33905 2392457118 x303 gTawlings@sevemtrenti-ns.com From: Jean Paul Ibanez[mailto:jibanez@roadsafetraffic.comj Sent: Friday, June 14, 2013 10:29 AM To: Rawlings, Gary Subject: RE: Heritage Greens CDD Stop Signs Project I got your fax, Just a Few Questions? Since there in Black in white Color for Post? Color For Street Blades? How Many post will have Stop Sign and Street Blades? How many Just Stop Sign? Then I can get your quote out to you. 1611. A3 Page 1 of 3 X RoadSafe Traffic Svstems, Inc. 'JP Ibanez I Estimator/ Sales I RoadSafe Traffic Systems, Inc, CUSTOM SIGNAGE DIVISION 8031 Mainline Parkway) Fort Myers, FL 33912 Phone: 239.4893521 I Fax: 239.489.4294 6/17/2013 -t "� �� zp � �.�} "'. k, � j �" � -07i1� u ..f � '�'. ,:.;. gw r� , #; �, ht' -a Severn Trent Services 5911 Country Lakes Drive July 8, 2013 Fort Myers, FL 33905 United States T: +1 239 245-7118 F: +1 239 245-7120 www.severntrentms.com The Heritage Greens CDD is seeking a contractor to grind and/or replace sidewalk panel in their community. If your firm is interested in bidding on this project, the scope of services are described below. The Scope of Services will include: Repair/grinding of sidewalk panels are defined as bad, moderate and low condition. 1. Repair/grinding on Crestview Way: a. Bad Condos— 1953/162 & 161,1981/138 & 140,1984/134 Villas: 1905, 1897 and 1885 b. Moderate Condos- 1997/126, 1937 Villas: none c. Low Condos -2029/105, 2021/116 & 115. 2015/120 & 119,1993/129 & 132,1957/157,1945/167 & 165 Villas: 2111, 2091, 1901, 1893 also near golf path/side of 1757 Morning Sun Lane and cracked sidewalk corner of Avian Court common Area. 2. Repair/grinding on Heritage Greens Drive: a. Bad & low - none b. Moderate Single Family Homes — 2220 side of home 3 squares, 2224 or 2226 (no address sign), 2236, 2260, between 2360 & 2358 3. Repair/grinding on Morning Sun Lane: a. Bad Golf Villas —1871 b. Moderate Golf Villas —1717, 1673, between 2185 & 2179 c. Low Single Family Homes — Between 1995-1999 and 1991-1995 Golf Villas 1959, 1939-1943 4. All of the following have almost identical cracks in the square near driveway, which may not be a problem but worth noting - 1753, 1741, 1729, 1705, 1677, 1657, 1648, 1633, 1629, 1625, 1605, 1601, 1859 and main entry sidewalk. Additional Bid Information: • Contractors are encouraged to inspect property to measure all of the repair areas before submitting their bids. • Heritage Greens Community is located at 2215 Heritage Greens Drive, Naples, FL 34119 All bids should be made out to the Heritage Greens CDD and include proof of insurance, references and be delivered to Severn Trent by July 12, 2013 before 3:00pm. Bids can be emailed, mailed or dropped off to: tadamse5evernTrcntMS.com Severn Trent Management Service Attn: Tennille Adams 5911 Country Lakes Drive, Fort Myers, FL 33905 Page 1 of 1 Correspondence should be addressed to. Severn Trent Environmental Services, Inc. 16 1'1 A3 " HERITAGE GREENS Community Development District Annual Operating Budget Fiscal Year 2014 Version 2 - Modified Tentative Budget (Updated 711/13 1PM) Prepared by: HERITAGE GREENS Community Development District Table of Contents 161.1 A3 Page # OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balances ................................... 1-2 BudgetNarrative......................................................................................................... 3-6 Exhibit A - Allocation of Fund Balances............................................................................ 7 16 11 43 '• HERITAGE GREENS Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2014 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU JULY- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2012 FY 2013 JUN -2013 SEP -2013 FY 2013 FY 2014 REVENUES 1,200 600 11800 2,400 Interest - Investments $ 461 $ 400 $ 371 $ 124 $ 495 $ 400 Special Assmnts- Tax Collector 217,904 217,904 217,904 (0) 217,904 217,904 Special Assmnts- Discounts (7,886) (8,716) (7,883) (7,883) (8,716) Gate Bar Code/Remotes 800 26,921 680 680 1,200 TOTAL REVENUES 211,279 209,588 211,072 124 211,196 210788 EXPENDITURES Administrative P/R-Board of Supervisors FICA Taxes ProfServ-Engineering ProfServ-Legal Services ProfServ-Mgmt Consulting Sery ProfServ-Property Appraiser Prof Serv-Special Assessment ProfServ-Web Site Development Auditing Services Communication - Telephone Postage and Freight Insurance - General Liability Printing and Binding Legal Advertising Misc-Bank Charges Misc-Assessmnt Collection Cost Misc-Contingency Office Supplies Annual District Filing Fee Tote/ Administrative Public Safety 1,200 600 11800 2,400 - - 92 46 138 184 1,695 750 714 238 952 1,200 1,348 3,500 921 307 1,228 2,000 34,850 35,895 26,921 8,974 35,895 36,973 2,747 3,269 3,269 - 3,269 3,269 5,463 5,463 5,463 455 5,463 5,463 119 650 619 30 649 650 3,200 3,200 3,20D 1,500 3,200 3,200 5 50 1 5 6 50 637 500 604 201 805 850 6,023 7,000 7,615 - 7,615 8,757 841 1,500 625 208 833 1,500 2,522 1,200 182 2,225 2,407 2,500 551 500 432 144 576 575 2,602 4,358 4,200 158 4,358 4,358 42 - - - - 61 300 18 6 24 75 175 175 175 - 175 175 62,881 68,310 56,251 13,143 69,394 74,178 Public Safety Contracts -Security Services 46,735 48,000 35,044 12,488 47,532 48,000 Contracts -HVAC - 350 - - 350 Contracts -Sheriff 1,020 3,000 1,700 567 2,267 3,000 Communication - Telephone 1,178 1,500 922 307 1,229 1,500 Electricity - Entrance 1,901 2,200 1,365 455 1,820 2,200 Utility - Water & Sewer 622 900 488 152 640 900 Lease - Carts 1,500 1,500 1,500 - 1,500 1,500 R&M -Gate 1,173 4,352 328 109 437 2,000 R&M -Gatehouse 999 1,500 203 68 271 1,500 Annual Operating Budget Fiscal Year 2014 Page 1 HERITAGE GREENS Community Development District -1611 A3 General Fund Summary of Revenues, Expenditures and Changes in Fund Balances 68,022 (39,997) Electricity - Streetlighting Fiscal Year 2014 Proposed Budget 7,050 2,350 9,400 11,000 R&M -Drainage ADOPTED ACTUAL PROJECTED TOTAL ANNUAL 2,500 ACTUAL BUDGET THRU JULY- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2012 FY 2013 JUN -2013 SEP -2013 FY 2013 FY 2014 Misc-Contingency - - 631 - 631 - Op Supplies - Transmitters - Reserve - Roadways 589 196 785 800 Op Supplies - Gatehouse 167 250 472 157 629 800 Cap Outlay - Equipment 788 6,726 6,200 Total Public Safety 56,083 70,278 43,242 14,500 57,742 68,750 Landscape Contracts -Landscape 15,060 18,000 12,250 3,765 16,015 18,000 Contracts -Preserve Management 1,760 2,000 1,760 - 1,760 2,000 Electricity- Irrigation 2,023 2,000 1,457 486 1,943 2,200 R&M -Renewal and Replacement - 1,500 - - - 1,000 R&M -Canals 2,590 2,600 1,295 - 1,295 2,600 R&M -Fountain 2,427 900 2,322 375 2,697 2,700 R&M -Grounds 3,960 8,500 45 15 60 4,000 R&M -Irrigation 972 2,500 220 73 293 1,500 R&M -Preserves - 500 - - 100 Misc-Special Projects 6,465 4,000 5,544 5,294 10,838 7,000 Total Landscape 35,257 42,500 24,893 10,008 34,901 41,100 Road and Street Facilities Over (under) expenditures 43,246 68,022 (39,997) Electricity - Streetlighting 8,581 11,000 7,050 2,350 9,400 11,000 R&M -Drainage - 2,500 11,254 $ 132,058 $ 200,080 $_..J39,9971 $ 11,254 2,500 R&M -Roads & Alleyways 2,975 2,000 360 120 480 2,000 R&M -Sidewalks 1,500 1,750 - - 3,000 Traffic Signage Rehabilitation 756 1,250 1,260 Reserve - Roadways - 10,000 - 7,000 Total Road and Street Facilities 13,812 28,500 18,664 2,470 21,134 26,760 TOTAL EXPENDITURES 168,033 209,588 143,050 40,120 183,170 210 788 Excess (deficiency) of revenues Over (under) expenditures 43,246 68,022 (39,997) 28,025 Net change in fund balance 43,246 - 68,022 (39,997) 28,025 FUND BALANCE, BEGINNING 88,812 132,058 132,058 - 132,058 160,083 FUND BALANCE, ENDING $ 132,058 $ 132,058 $ 200,080 $_..J39,9971 $ 160,083 $ 160,083 FY 2013 FY2014 Gross Assessments 217,904 217,904 Assessable Units 527 527 Gross Assessments Per Unit $ 413.48 $ 413.48 Annual Operating Budget Fiscal Year 2014 Page 2 Heritage Greens Community Development District Budget Narrative Fiscal Year 2014 General Fund REVENUES Interest Income (Investments) The District will have all excess funds invested with the CDs or Money Market Accts. The amount is based upon the estimated average balance of funds available during the Fiscal Year. Special Assessment - On Roil The District will levy a Non -Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures for the Fiscal Year. Special Assessment — Discount Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. Gate Bar Code/Remotes The District sells Gate Remote Clickers to residents of the District. EXPENDITURES Expenditures -Administrative PIR — Board of Supervisors Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for a meeting attendance and to receive $200 per meeting plus payroll taxes. The amount for the Fiscal Year Is based upon all Supervisors attending the meetings. Engineering Fees 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. Legal Services The District's legal counsel will be providing general legal services to the District, i.e, attendance and preparation for monthly meetings, review operating and maintenance contracts, etc. Fees are based on prior year legal expenses. Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Management Services, Inc. The amount budgeted is the same as last year. Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, postage, and programming. The FY2014 budget for property appraiser costs was based on 1.5% of gross assessments. 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. Annual Operating Budget Fiscal Year 2014 Page 3 Heritage Greens Community Development District Budget Narrative Fiscal Year 2014 16 11 A-3 General Fund Expenditures —Administrative (Continued) Web Site Development The District incurs fees as they relate to the development and ongoing maintenance of its own website. Auditing Services The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. The amount budgeted is the same as last year. Communication -Telephone Telephone and fax machine expenses for administrative functions. Postagell, Delivery Mailing of agenda packages, overnight deliveries, correspondence, etc. Insurance — General Liability The District will incur expenditures for public officials' liability insurance for the Board & Staff. FY14 has a proposed increase of 15%. 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. The amount budgeted for FY14 reflects last year's expenditures. Misc — Bank Charges Bank -charges that incurred during the year. Misc-Assessment Collection Fee This represents 2.0% Collier County Tax Collector Fees for services rendered in assessing and collecting 2014 Assessment Roil. Office Supplies Miscellaneous office supplies related to the preparation of agenda packets. Annual District Filing Fee The District is required to pay an annual fee to the Department of Community Affairs for $175. Expenditures - Public Safety Contracts — Security Services The District has contracted with Kent Security to have a security officer on duty at the front gate for a set period of time to check guest coming into the community and tour the property to check for any problems that may need to be addressed. The amount budgeted is the same as last year. Contracts — HVAC To service the air conditioning unit at the guardhouse, Annual Operating Budget Fiscal Year 2014 Page 4 Heritage Greens Community Development District Budget Narrative Fiscal Year 2014 . - 16 1 1 A 3 General Fund Expenditures - Public Safety (Continued) Contracts — Sheriff This includes the agreement between the District and the Collier County Sheriffs department to patrol and enforce traffic laws over the roads the District is responsible for. The amount budgeted is the same as last year. Communication — Telephone This includes any telephone or fax usage for the guardhouse to allow the security officer to be able to communicate with management and residents. This also allows the gate system to be operable when there is no security officer present. Electric' — Entrance Electricity usage for the guardhouse. Costs are based on historical expenses incurred with Florida power & Light (FPL). Utilities — Water & Sewer Any cost associated with the water and sewer used at the guardhouse. Lease — Carts The District leases a golf cart for $750 every six months. The guard -on -duty uses it to do community patrol and to lock and unlock the community center. R&M — Gates This represents any repairs or maintenance that may need to be done to the gates. Op Supplies —Transmitters Cost associated with supplying transmitters to residents for operation of the gate. R&M — Gatehouse Cost associated with any normal repairs and maintenance of the guardhouse along with the cost incurred with Collier County Utilities to run the tele -entry system. Op Supplies- Gatehouse Costs associated with any supplies purchased for use within the guardhouse. Capital Outlay— Equipment Any capital items needed to improve security within the District. Expenditures - Landscape Contracts — Landscape The District is responsible for cutting all CDD property which are common areas which includes the entry way and guardhouse. Contracts — Preserve Maintenance The District has contracted with Uplands, LLC for the maintenance of the preserves. Currently treatments are on a semi-annual basis. Electricity — Irrigation Any electricity cost incurred to run the irrigation system as well as the fountain that is owned by the District. Arvwatl Operating Budget Fiscal Year 2014 Page 5 16 11 -A3 Heritage Greens Community Development District General Fund Budget Narrative Fiscal Year 2014 Expenditures — Landscape (Continued) R&M — Renewal and Replacement This line item includes costs associated with renewing or replacing plant material on CDD property. Additionally, various repair and maintenance costs incurred as needed. R&M — Canals The District is responsible for maintaining the canal banks of high weeds and must cut them several times per year or be subject to property maintenance code violations. R&M — Fountains This is to include any repairs or maintenance that need to be addressed to make sure that the fountains the District is responsible are in proper working order. The amount budgeted for FY14 reflects last year's expenditures. R&M — Grounds Funding if needed for the District to apply mulch and pesticides to all CDD property identified as common areas. R&M — Irrigation Cost associated with the irrigation system through out the District R&M — Preserves The District is responsible for having the preserves treated for invasive plants on an annual basis. Misc — Special Projects This is a contingency in case the District is to incur costs relating to any special projects that are felt to be needed and identified by the Board of Supervisors. Expenditures - Road and Street Facilities Electricity — Streetliahtina Street Lighting usage for District facilities and assets. Costs are based on historical expenses occurred incurred with Florida power & Light (FPL). R&M — Drainage The District is responsible for making any repairs to the storm drainage infrastructure. R&M — Roads & Alleyways This represents miscellaneous repairs of the roads and alleyways of the District. R&M — Sidewalks Includes all costs associated with sidewalks within the District. R&M — Signage Any costs that are associated with any roadway signage the District may incur. Reserves — Roads Designated Funds set aside for future road improvements. Annual Operating Budget Fiscal Year 2014 Page 6 I HERITAGE GREENS Community Development District General Fund Exhibit "A" Allocation of Fund Balances AVAILABLE FUS Amount Beginning Fund Balance - Fiscal Year 2014 $ 160,083 Net Change in Fund Balance - Fiscal Year 2014 - Reserves - Fiscal Year 2014 Additions 7,000 Total Funds Available (Estimated) - 9/3012014 167,0831 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance 16,201 Operating Reserve - First Quarter Operating Capital (1) 50,947 Reserves - Irrigation System 7,500 Reserves - Drainage 6,000 Reserves - Wall Painting 6,000 Reserves - Wall Replacement 12,786 Reserves - Fountain 5,500 Reserves - Signs 1,000 Reserves - Roads & Sidewalks 16,201 Reserves - Roads & Sidewalks-FY13 10,000 Reserves - Roads & Sidewalks-FY14 7,000 33,201 Subtotal 122,934 Total Allocation of Available Funds 122,934 Total Unassigned (undesignated) Cash $ 44,149 Notes (") Represents approximately 3 months of operating expenditures Annual Operating Budget Fiscal Year 2014 Page 7 `" 16-11 A3 8C Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS June 25, 2013 Board of Supervisors Heritage Greens Community Development District 210 N University Drive, Suite 702 Coral Springs, FL 33071 1611-1 A3 -I' 2700 North Military Trail • Suite 350 Boca Raton, Florida 33431 (561) 994-9299 • (800) 299-4728 Fax (561)994-5823 www.graucoa.com . We are pleased to confirm our understanding of the services we are to provide Heritage Greens Community Development District, Collier County, Florida Cthe District") for the fiscal year ended September 30, 2013. We will audit the financial statements of the governmental activities, and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Heritage Greens Community Development District as of and for fiscal year ended September 30, 2013. This letter serves to renew our agreement and establish the terms and fee for the 2013 audit. Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the District's 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. As part of our engagement, we will apply certain limited procedures to the District's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding 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 will 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. The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 1. Management's discussion and analysis 2. Budgetary comparison schedule for the general fund Audit Objectives The objective of our audit is the expression of opinions as to whether your basic financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of additional information, If applicable, when considered in relation to the basic financial statements taken as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. 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 or add emphasis -of -matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or to issue a report as a result of this engagement. We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and compliance will include a paragraph that states that the purpose of the report is solely to describe the scope of testing of internal control over financial reporting and compliance, and the result of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance, and that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering internal control over financial reporting and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements. Heritage Greens Community Development District Management Responsibilities A 3 Page 2 Management is responsible for the basic financial statements and all accompanying information as well as all representations contained therein. As part of the audit, we will assist with preparation of your financial statements and related notes. You will be required to acknowledge in the written representation letter our assistance with the preparation of the financial statements and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. You agree to assume all management responsibilities for any nonaudit services we provide; oversee the services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of the services; and accept responsibility for them. Management is responsible for establishing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; for the selection and application of accounting principles; and for the preparation and fair presentation of the financial statements in conformity with U.S. generally accepted accounting principles. Management is also responsible for making all financial records and related information available to us and for ensuring that management is reliable and financial information is reliable and property recorded. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. As part of our engagement, we may propose standard, adjusting, or correcting journal entries to your financial statements. You are responsible for reviewing the entries and understanding the nature of any proposed entries and the impact they have on the financial statements. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the entity complies with applicable laws, regulations, contracts, agreements, and grants for taking timely and appropriate steps to remedy any fraud, violations of contracts or grant agreements, or abuse that we may report. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying for us previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and the timing and format for providing that information. With regard to using the audit's report, you understand that you must obtain our prior written consent to reproduce or use our report in bond offering official statements or other documents. With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document. Audit Procedures—General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. 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 will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attribute Heritage Greens Community Development District 1611 A3 ` Page 3 able to the entity or to acts by management or employees acting on behalf of the entity. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will also require certain written representations from you about the financial statements and related matters. Audit Procedures—Internal Controls Our audit will include obtaining an understanding of the District and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less In scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards. Audit Procedures—Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District's compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants, if applicable. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. Audit Administration, Fees, and Other We understand that your employees will prepare all confirmations we request and will locate any documents selected by us for testing. The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, pursuant to authority given by law or regulation, we may be requested to make certain audit documentation available to a cognizant or oversight agency for audit or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation. Our fee for these services will not exceed $3,200 for the September 30, 2013 audit. The fee for each annual renewal will be agreed upon separately. The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation. Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In 16 11 Heritage Greens Community Development District Page 4 accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of- pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate. This agreement is automatically renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately. We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2010 peer review report accompanies this letter. We appreciate the opportunity to be of service to Heritage Greens Community Development District and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us. Very truly yours, Grau & Associates tonio J. rau RESPONSE: This letter correctly sets forth the understanding of Heritage Greens Community Development District. By: Title: Date: 16 11 A3 �� Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS June 25, 2013 Board of Supervisors Heritage Greens Community Development District 210 N University Drive, Suite 702 Coral Springs, FL 33071 16-11 2700 North Military Trail • Suite 350 Boca Raton, Florida 33431 (561) 994-9299 • (800) 299-4728 Fax (561) 994-5823 www.graucpa.com . We are pleased to confirm our understanding of the services we are to provide Heritage Greens Community Development District, Collier County, Florida ("the District') for the fiscal year ended September 30, 2013. We will audit the financial statements of the governmental activities, and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Heritage Greens Community Development District as of and for fiscal year ended September 30, 2013. This letter serves to renew our agreement and establish the terms and fee for the 2013 audit. Accounting standards generally accepted in the United States of America provide for certain required supplementary Information (RSI), such as managements discussion and analysis (MD&A), to supplement the District's 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. As part of our engagement, we will apply certain limited procedures to the. District's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding 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 will 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. The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 1. Managements discussion and analysis 2. Budgetary comparison schedule for the general fund Audit Objectives The objective of our audit is the expression of opinions as to whether your basic financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of additional information, if applicable, when considered in relation to the basic financial statements taken as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. 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 or add emphasis -of -matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or to issue a report as a result of this engagement. We will also provide a report (that does not include an opinion) on internal control related to the financial statements _ — artd-COMplianue with tic provISIOnS Oftaws, regulatians contracts, and -grant agmements, noncompliance VWth which could have a material effect on the financial statements as required by Govemment Audifing Standards. The report on internal control and compliance will include a paragraph that states that the purpose of the report is solely to describe the scope of testing of internal control over financial reporting and compliance, and the result of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance, and that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering internal control over financial reporting and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements. 16-11 A3. ` I Heritage Greens Community Development District Page 2 Management Responsibilities Management is responsible for the basic financial statements and all accompanying information as well as all representations contained therein. As part of the audit, we will assist with preparation of your financial statements and related notes. You will be required to acknowledge in the written representation letter our assistance with the preparation of the financial statements and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. You agree to assume all management responsibilities for any nonaudit services we provide; oversee the services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of the services; and accept responsibility for them. Management is responsible for establishing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; for the selection and application of accounting principles; and for the preparation and fair presentation of the financial statements in conformity with U.S. generally accepted accounting principles. Management is also responsible for making all financial records and related information available to us and for ensuring that management is reliable and financial information is reliable and properly recorded. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. As part of our engagement, we may propose standard, adjusting, or correcting journal entries to your financial statements. You are responsible for reviewing the entries and understanding the nature of any proposed entries and the impact they have on the financial statements. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the entity complies with applicable laws, regulations, contracts, agreements, and grants for taking timely and appropriate steps to remedy any fraud, violations of contracts or grant agreements, or abuse that we may report. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying for us previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and the timing and format for providing that information. With regard to using the audit's report, you understand that you must obtain our prior written consent to reproduce or use our report in bond offering official statements or other documents. With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document. Audit Procedures—General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. 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 will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attribute 16 11 A3. 0 Heritage Greens Community Development District Page 3 able to the entity or to acts by management or employees acting on behalf of the entity. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Govemment Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will also require certain written representations from you about the financial statements and related matters. Audit Procedures—Internal Controls Our audit will include obtaining an understanding of the District and its environment, Including Internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. An audit is not designed to provide assurance on internal control or to Identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards. Audit Procedures—Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District's compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants, it applicable. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. Audit Administration, Fees, and Other We understand that your employees will prepare all confirmations we request and will locate any documents selected by us for testing. The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, pursuant to authority given by law or regulation, we may be requested to make certain audit documentation available to a cognizant or oversight agency for audit or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation. Our fee for these services will not exceed $3,200 for the September 30, 2013 audit. The fee for each annual renewal will be agreed upon separately. The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation. Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In April 16, 2013 Ms Rosemary Hodza Heritage Greens CDD Severn -Trent Services 210 N. Univeristy Drive Coral Springs, FL 33071 Dear Ms Hodza, JENNIFER J. EDWARDS SUPERVISOR OF ELECTIONS 16 1 -1 t A3 In compliance with Florida Statute 190.06, this notice is to inform you that the official records of the Collier Count Supervisor of Elections show the number of registered electors residing in Heritage Greens CDD upon April 15'2013 was 638 . Should you have questions regarding election services for the district please feel free to contact me. Sincerely, DVaC Znr Qualifying Officer Collier County Supervisor of Elections (239) 252-8501 APR 2 9 2013 DaveCarpenter@coIliergov.net OF r arr��K9�Qr Rev Dr Martin Luther King Jr Building • Collier Government Complex • 3295 Tamiami Trl E� Naples FL 34112-5758 REM" Telephone: 239/252-8450 • Fax: 239/774-9468 16 11 A3 ' Heritage Greens Community Development District Financial Report June 30, 2013 Prepared by 1. 1 16 11 A3 HERITAGE GREENS Community Development District Table of Contents FINANCIAL STATEMENTS Balance Sheet ....................................... I............ 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 & Investment Report ............................ ............ I................. Page 5 SunTrust Bank Reconciliation ................................... ... Page 6 - 7 .................... Check Register.......................................................... Page 8 - 9 16-11 A �. HERITAGE GREENS Community Development District Financial Statements (Unaudited) June 30, 2013 Heritage Greens Community Development District Balance Sheet June 30, 2013 ACCOUNT DESCRIPTION ASSETS 16 11 A3 GENERAL FUND Governmental Fund Cash In Bank $ 28,916 Investments: Money Market Account 175,874 SBA Account 387 SBA Account - Restricted 240 TOTAL ASSETS $ 205,417 LIABILITIES Accounts Payable $ 3,655 Accrued Expenses 1,682 TOTAL LIABILITIES 5,337 FUND BALANCES Assigned to: Operating Reserve 30,000 Irrigation System Reserves 7,500 Drainage Reserves 6,000 Wall Painting Reserves 6,000 Wall Replacement Reserves 12,786 Fountain Reserves 5,500 Signs Reserves 1,000 Roads & Sidewalks Reserves 16,201 Unassigned.• 115,093 TOTAL FUND BALANCES $ 200,080 TOTAL LIABILITIES & FUND BALANCES $ 205,417 Prepared by: Report Date: 7/1/2013 Severn Trent Management Services Page 1 all 1611 A3 . I HERITAGE GREENS General Fund Community Development District Statement of Revenues, Expenditures and Changes In Fund Balances For the Period Ending June 30, 2013 Report Date: 7/1/2013 Prepared by: Severn Trent Management Services Page 2 ANNUAL ADOPTED YEAR TO DATEYEAR TO DATE VARIANCE ($) JUNE -13 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL REVENUES Interest - Investments $ 400 $ 300 $ 371 $ 71 $ 55 Special Assmnts- Tax Collector 217,904 217,904 217,904 - 2,894 Special Assmnts- Discounts (8,716) (6,716) (7,883) 833 87 Gate Bar Code/Remotes - - 680 680 40 TOTAL REVENUES 209,588 209,488 211,072 1,584 3,076 EXPENDITURES Administrative PIR -Board of Supervisors - - 1,200 (1,200) - FICA Taxes - - 92 (92) ProfServ-Engineering 750 563 714 (151) - ProfServ-Legal Services 3,500 2,628 921 1,707 220 ProfSery-Mgmt Consulting Sery 35,895 26,922 26,921 1 2,991 ProfServ-Property Appraiser 3,269 3,269 3,269 - ProfServ-Special Assessment 5,463 5,463 5,463 - ProfServ-Web Site Development 650 650 619 31 - Auditing Services 3,200 3,200 3,200 - Communication - Telephone 50 38 1 37 - Postage and Freight 500 378 604 (226) 73 Insurance - General Liability 7,000 7,000 7,615 (615) - Printing and Binding 1,500 1,125 625 500 79 Legal Advertising 1,200 900 182 718 - Misc-Bank Charges 500 378 432 (54) 44 Misc-Assessmnt Collection Cost 4,358 4,358 4,200 158 60 Office Supplies 300 225 is 207 - Annual District Filing Fee 175 175 175 - - Total Administrative 68,310 57,272 56,251 1,021 3,467 Public Safety Contracts -Security Services 48,000 36,000 35,044 956 4,205 Contracts -HVAC 350 261 - 261 - Contracts -Sheriff 3,000 2,250 1,700 550 255 Communication - Telephone 1,500 1,125 922 203 102 Electricity - Entrance 2,200 1,650 1,365 285 132 Utility - Water & Sewer 900 675 4B8 187 51 Report Date: 7/1/2013 Prepared by: Severn Trent Management Services Page 2 16.11 A3 - HERITAGE GREENS General Fund Community Development District Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending June 30, 2013 TOTAL EXPENDITURES 209,588 185,963 143,050 22,913 12,791 Net change in fund balance $ - $ 43,525 $ 68,022 $ 24,497 $ (9,715) FUND BAL, BEGINNING (OCT 1, 2012) FUND BALANCE, ENDING 132,058 132,058 132,058 $ 132,058 $ 175,583 $ 200,080 Report Date: 7/1/2013 Prepared by: Severn Trent Management Services Page 3 ANNUAL ADOPTED YEAR TO DATEYEAR TO DATE VARIANCE ($) JUNE -13 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL Lease - Carts 1,500 1,500 1,500 - 750 R&M -Gate 4,352 3,264 328 2,936 - R&M -Gatehouse 1,500 1,125 203 922 - Misc-Contingency - - 631 (631) - Op Supplies - Transmitters - - 589 (589) - Op Supplies - Gatehouse 250 189 472 (283) - Cap Outlay - Equipment 6,726 5,044 - 5,044 Total Public Safety 70,278 53,083 43,242 9,841 5,495 Landscape Contracts -Landscape 18,000 13,500 12,250 1,250 1,255 Contracts -Preserve Management 2,000 2,000 1,760 240 880 Electricity - Irrigation 2,000 1,503 1,457 46 150 R&M -Renewal and Replacement 1,500 1,125 - 1,125 - R&M -Canals 2,600 1,300 1,295 5 - R&M -Fountain 900 675 2,322 (1,647) 592 R&M -Grounds 8,500 6,375 45 6,330 - R&M -Irrigation 2,500 1,875 220 1,655 120 R&M -Preserves 500 375 - 375 - Misc-Special Projects 4,000 3,000 5,544 (2,544) - Total Landscape 42,500 31,728 24,893 6,835 2,997 Road and Street Facilities Electricity - Streetlighting 11,000 8,250 7,050 1,200 832 R&M -Drainage 2,500 1,875 11,254 (9,379) - R&M -Roads & Alleyways 2,000 1,503 360 1,143 - R&M -Sidewalks 1,750 1,314 1,314 - Traffic Signage Rehabilitation 1,250 938 938 Reserve - Roadways 10,000 10,000 10,000 - Total Road &Street Facilities 28,500 23,880 18,664 5,216 832 TOTAL EXPENDITURES 209,588 185,963 143,050 22,913 12,791 Net change in fund balance $ - $ 43,525 $ 68,022 $ 24,497 $ (9,715) FUND BAL, BEGINNING (OCT 1, 2012) FUND BALANCE, ENDING 132,058 132,058 132,058 $ 132,058 $ 175,583 $ 200,080 Report Date: 7/1/2013 Prepared by: Severn Trent Management Services Page 3 .16 1,1 A3- HERITAGE GREENS Community Development District Supporting Schedules June 30, 2013 1611 A3 HERITAGE GREENS Community Development District Non -Ad Valorem Special Assessments Collier County Tax Collector - Monthly Collection Report For the Fiscal Year ending September 2013 Discount / Gross Date Net Amount (Penalties) Collection Amount Received Received Amount Costs Received Assessments Levied FY 2013 $ 217,904 Allocation % 100% 11/07/12 $ 1,247.06 $ 71.30 $ 25.45 $ 1,343.81 11/14/12 $ 23,340.07 $ 992.40 $ 476.33 $ 24,808.80 11/29/12 $ 44,346.14 $ 1,885.56 $ 905.02 $ 47,136.72 12/13/12 $ 109,729.78 $ 4,632.20 $ 2,239.38 $ 116,601.36 01/04/13 $ 4,520.17 $ 142.60 $ 92.25 $ 4,755.02 01/31/13 $ 10,071.56 $ 266.64 $ 205.54 $ 10,543.74 03/06/13 $ 1,203.49 $ 12.39 $ 24.56 $ 1,240.44 04/10/13 $ 2,427.21 $ 4.13 $ 49.54 $ 2,480.88 04/30/13 $ 6,013.31 $ (37.20) $ 122.72 $ 6,098.83 06/04/13 $ 417.36 $ (12.40) $ 8.52 $ 413.48 06/21/13 $ 2,504.17 $ (74.40) $ 51.11 $ 2,480.88 TOTAL $ 205,820 $ 7,883 $ 4,200 $ 217,904 % Collected 100.00% TOTAL OUTSTANDING $ 0 Report Date: 7/1/2013 Page 4 HERITAGE GREENS Community Development District 1611 A3- All Funds Cash and Investment Report June 30, 2013 General Fund nfa 0.10% $27,916 Account Name Sank Name Checking Account - Operating SunTrust Bank Checking Account - Operating Bank United Operating Acct SBA Operating Acct (Restricted) SBA Money Market Account Bank United Investment Type Maturity Yield nla nfa 0.10% $27,916 n/a nfa 0.00% $1,000 n/a n/a 0.20% $387 n/a nfa 0.00% $240 Business MMA nfa 0.35% $175,874 Total $205,417 Report Date: 7/1/2013 Prepared By: Sevem Trent Management Services Page 5 16 1 1 A3 Heritage Greens CDD Bank Reconciliation Bank Account No. 9920 Statement No. 06.13 Statement Date 06/30/13 GIL Balance (S) 27,915.57 Statement Balance 28,271.30 GIL Balance 27,915.57 Outstanding Deposits 0.00 Positive Adjustments 0.00 ----- --- Subtotal 28,271.30 Subtotal 27,915.57 Outstanding Checks 355.73 Negative Adjustments 0.00 Total Differences 0.00 Ending GIL Balance 27,915.57 Ending Balance 27,915.57 Difference 0.00 P ostina Cleared D - Document Tvoe Document No. Description Amount Amount Difference Checks 05/28/13 Payment 2655 SEVERN TRENT ENVIRONMENTAL SERVICES 3,599.30 3,599.30 0.00 05/29/13 Payment 2656 FEDEX 8.31 8.31 0.00 06/04/13 Payment 2658 AQUATIC SYSTEMS 150.00 150.00 0.00 06/04/13 Payment 2659 CENTURY LINK 102.26 102.26 0.00 06/04/13 Payment 2660 FPL 1,035.79 1,035.79 0.00 06/04/13 Payment 2661 KENT OF NAPLES 958.00 958.00 0.00 06/04/13 Payment 2662 PJM LAWN SERVICE 1,479.95 1,479.95 0.00 06/04/13 Payment 2663 RAYMENT POOLS LLC 75.00 75.00 0.00 06/04113 Payment 2664 UPLANDS LLC 880.00 880.00 0.00 06/13/13 Payment 2665 CALFLAND TRADERS INC 750.00 750.00 0.00 06/13/13 Payment 2666 COLLIER COUNTY SHERIFFS OFFICE 127.50 127.50 0.00 06/13/13 Payment 2667 FEDEX 16.62 16.62 0.00 06/13/13 Payment 2668 VERTEX WATER FEATURES 167.02 167.02 0.00 06/21/13 Payment 2669 COLLIER COUNTY UTILITY BILLING 50.78 50.78 0.00 06/21/13 Payment 2670 KENT OF NAPLES 892.00 892.00 0.00 06/21/13 Payment 2671 SEVERN TRENT ENVIRONMENTAL SERVICES 3,117.93 3,117.93 0.00 06)26113 Payment 2675 KENT OF NAPLES 892.00 692.00 0.00 Total Checks ... . ...... .. . . ... ....... . ... . ........... . ......... ... . 14,302.46 14,302.46 0.00 Deposits 06104/13 ACH CREDIT COLLIER CTY:ASSMNTS RCVD THRU 5/23/13 417.36 417.36 0.00 06/20/13 ACH DEBIT SUNTRUST MONTHLY ANALYSIS FEE -MAY 2013 -44.07 -44.07 0.00 06/21/13 ACH CREDIT COLLIER CTY:TAX CERT SALE THRU 614/13 2,504.17 2,504.17 0.00 06/21/13 DEP00056 Clicker Sales 40.00 40.00 0.00 06/30/13 ACH CREDIT SUNTRUST INTEREST INCOME -JUNE 2013 1.87 1.87 0.00 Total Deposits ... ... ... . .. . . . . ... . . . ... . .. .... ........ ... .... ... ... 2,919.33 2,919.33 0.00 Page 6 16 11 A3' ' Heritage Greens CDD Bank Reconciliation PostInu Cleared 2212 Document Twe Document No. Description Amount Amount Difference Outstanding Checks 06126/13 Payment 2672 COLEMAN, YOVANOVICH 220.00 0.00 220.00 06126(13 Payment 2673 COLLIER COUNTY SHERIFFS OFFICE 127.50 0.00 127.50 06/26/13 Payment 2674 FEDEX 8.23 0.00 8.23 Total Outstanding Checks ... . .. .... .... ...... ........ .......... ... ..... . 355.73 Page 7 U O N CL O V > 0 d Z, Of w E ` E d E = U 16 11 A-3 M C w U g P O cV O �(`j t0 c0 �^ � � � � 1[I Oi � N � pj ^ 1n M pOppp a0 O n I� N tG h N � •�- N !9 ^' N N b9 R C N N N N Qi Oa � O N Of 01 Of W w .0 m rn -''a E � m Of U v 0 U- U) AW h w W 2 O g w Z w > > > J g _ _ co w aC4 w Z O a N J V U ne Ill w M C w U E `N C N C F'• t0 w U - 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LL41 v W U W W W W W V - a' LL LL LWW -i O Z QU` H cg v (7 C7 C7 mangy c 5 a Ori ci v a S N O N oM C7 0 oo LL M Z c r tE t U o � y� o a N w LL 2 U N O 16 11 A3 Page 9 M N N z `t K 8 7 7 t ui LU W N W W W W LL M H � V - a' LL LL LWW -i O Z QU` H U v (7 C7 C7 J N (6 Ori S M 00'1 g O O S N O N 1D N Z � J W U CO LL O i U 5 Z W Q =M J aa 0 N J 0- z U ZQ W O w LL Ot J Z W W W J 8 JJ O uL1 U Y t; w N U LL Y M Im N t2 ('7 /7 C1 N mV3 M M_ �Fp I f�[�V3 O� O M_ H pmp N O ik N �Ih M+ 9k M JJJ((Mk p U 16 11 A3 Page 9 M 1-6 MINUTES OF MEETING HERITAGE GREENS 11 �► 3 2 c�FR�01c- aR��.o COMMUNITY DEVELOPMENT DISTRICT Ry F000 S� The regular meeting of the Board of Supervisors of the Heritage Greens Co unity 's Development District was held on Monday, July 15, 2013 at 6:00 p.m. at the Heritage Gree Community Center, 2215 Heritage Greens Drive, Naples, Florida. Present and constituting a quorum were: Ron Parrott George Coombs Marsha Coghlan James A. Marshall Henry Michaelson Also present were: Calvin Teague Several Residents Chairman Vice Chairman Assistant Secretary Assistant Secretary Assistant Secretary District Manager The following is a summary of the minutes and actions taken at the July 15, 2013 Heritage Greens CDD Board of Supervisors meeting. FIRST ORDER OF BUSINESS Roll Call Mr. Teague called the meeting to order and called the roll. SECOND ORDER OF BUSINESS Approval of Agenda Item 6D, Sidewalk Repair, was added to the agenda On MOTION by Mr. Coombs seconded by Mr. Parrott with all in favor the agenda was approved as amended. THIRD ORDER OF BUSINESS Audience Comments There not being any, the next item followed. FOURTH ORDER OF BUSINESS Approval of the Minutes of the May 20, 2013 Meeting Mr. Teague stated each Board member received a copy of the minutes of the May 20, 2013 meeting and requested any corrections, additions or deletions. Mr. Michaelson reported the HGCA voted not to include the District's postcard regarding proposed changes to gates and security in their annual mailing. 1611-A3 July 15, 2013 Heritage Greens C.D.D. There being no changes to the minutes, On MOTION by Ms. Coghlan seconded by Mr. Michaelson with all in favor the minutes of the May 20, 2013 meeting were approved. FIFTH ORDER OF BUSINESS Old Business A. School Crossing Guard Discussions Ms. Adams is attempting to contact the PTA and Parent Advisory Board regarding assistance in getting a school crossing guard. The Board requested a letter be sent to the School Board as well as the School Superintendant addressing this issue. B. Gate and Security Considerations Mr. Teague reviewed the results of the resident survey regarding proposed changes to gate and security, a copy of which is attached hereto and made a part of the public record. • 526 letters were sent. • 19 letters came back as undeliverable. • 81 responded in favor of the proposed changes. • 75 responded against the proposed changes. On MOTION by Mr. Marshall seconded by Mr. Parrott with all in favor a workshop meeting will be held on August 19, 2013 at 5:00 p.m. to discuss the proposed changes to gate and security. C. Stop Sign Project Update The Board reviewed proposals to replace 14 stop signs within the community. On MOTION by Mr. Michaelson seconded by Mr. Coombs with all in favor the proposal from Lykins Signtek, Inc. for a total cost of $1,330 was approved. SIXTH ORDER OF BUSINESS New Business A. Discussion of Wall Cleaning Mr. Michaelson suggested putting the wall cleaning project on hold until the drier season and the Board agreed. Proposals should only be for visible areas of the wall as identified by staff. Bushes are not to be removed for the project. The Board also requested an analysis as to whether the wall should be painted. 6 16 1-1 -q3 t-1 July 15, 2013 Heritage Greens C.D.D. B. Clearing between Eastern Wall and School Fence There was discussion regarding overgrown areas between the wall and school fence, which need to be cleared. Mr. Marshall will look into the location of the property line boundry. Mr. Teague will have pictures taken of the area to present to the Board at the next meeting. C. Lake Bank Maintenance There was discussion regarding maintenance responsibility for the lake bank. A recent washout caused issues. The Golf Course and the affected homeowner are addressing the issue, but maintenance responsibility remains unclear. Mr. Teague will discuss this with the District engineer and report back to the Board. D. Sidewalk Repair The Board reviewed a proposed scope of repairs for sidewalk trip hazards. Mr. Marshall will inspect and provide a list of sidewalks needing to be replaced or repaired. On MOTION by Mr. Michaelson seconded by Mr. Coombs with all in favor Mr. Marshall will provide a list of bad and moderate sidewalks needing repair and separate bids will be obtained for moderate repairs, complete repairs and a total for all repairs. SEVENTH ORDER OF BUSINESS Supervisor Committee Reports A. Landscaping and Beautification This item was discussed under Item 6B, Ms. Coghlan reported they are waiting until the school opens to have access to the area between the wall and school fence. EIGHTH ORDER OF BUSINESS Manager's Report A. Follow -Up Items Mr. Teague reported the following: • The attorney sent correspondence to the striping contractor via fax and certified mail. • Ms. Adams is reviewing the list of owners in the tele -entry system database. Approximately 100 names on the list can be removed. Mr. Marshall volunteered to clean up the tele -entry database and maintain it going forward. On MOTION by Mr. Michaelson seconded by Ms. Coghlan with all in favor Mr. Marshall will be responsible for maintaining the tele -entry database system. 3 16 Fl. A3 July 15, 2013 Heritage Greens C.D.D. B. Review of Approved Tentative Budget for Fiscal Year 2014 Mr. Teague reviewed the approved tentative budget with updated actuals through June, 30, 2013. C. Consideration of Engagement Letter with Gran & Associates to Perform the Financial Audit for Fiscal Year 2013 There being no questions or comments, On MOTION by Mr. Michaelson seconded by Mr. Coombs with all in favor the Chairman was authorized to execute the engagement letter with Grau & Associates to perform the Fiscal Year 2013 financial audit. D. Report on Number of Registered Voters - 638 This item is for informational purposes only. E. Drainage and Preserves — Stormwater Management System Inspection Report This item was tabled until the next meeting. F. Approval of Financial Statements Mr. Teague reviewed the financials. On MOTION by Ms. Coghlan seconded by Mr. Parrott with all in favor the financials were approved. 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 Supervisors' Requests and/or Comments The following was discussed: • Mr. Parrott provided an update on the flag and gutter culverts. • Mr. Coombs commented on the lack of warnings for parking violations being issued. TWELFTH ORDER OF BUSINESS Audience Comments The following comments were made: • A resident commented on illegal parking by the school gate. • A resident asked for an update on District policy for relocating or removing trees located on District property. This item has not yet been addressed by the Board. 4 . 1 16 11 A3 July 15, 2013 Heritage Greens C.D.D. THIRTEENTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Coombs seconded by Ms. Coghlan with all in favor the meeting was adjourned at 7:40 p.m. Calvin Teag�� Ronald Parrott Secretary Chairman 5 161 Heritage Greens Community Development District Board of Supervisors Ronald Parrott, Chairman George Coombs, Vice Chairman Marsha Coghlan, Assistant Secretary Jim Marshall, Assistant Secretary Henry Michaelson, Assistant Secretary Workshop: :1 Calvin 'Fc&, Greg Urba ctc James Carr, Regular Meeting Agenda - Revised Monday August 19, 2013 — 6:00 p.m. 1. Roll Call 2. Discussion of Gate and Security Considerations 3. Discussion of Call Box 4. Adjournment Regular Meeting: n 1. Roll Call 2. Approval of Agenda 3. Audience Comments 4. Approval of the Minutes of the July 15, 2013 Meeting 5. Public Hearing to Adopt the Budget for Fiscal Year 2014 (Resolution 2013-3) and Levy of Non Ad Valorem Assessments (Resolution 2013-4) 6. Old Business A. School Crossing Guard Discussions B. Gate and Security Considerations C. Stop Sign Project Update D. Wall Cleaning Update E. Lake Bank Maintenance Responsibilities F. Sidewalk Repair/Replacement Bid G. Maintenance Needs for Area between Fence and Wall 7. New Business 8. Supervisor Committee Reports A. Landscaping and Beautification 9. Manager's Report District Office: Meeting Location: 210 N. University Drive, Suite 702 Heritage Greens Community Center Coral Springs, Florida 2215 Heritage Greens Drive 954-753-5841 Naples, Florida www.heritagegreenscdd.org 1611 p3 �t Heritage Greens CDD August 19, 2013 Meeting Agenda Page 2 A. Follow -Up Items B. Meeting Schedule for Fiscal Year 2014 C. Approval of Financial Statements 10. Attorney's Report 11. Engineer's Report 12. Supervisors' Requests and/or Comments 13. Audience Comments 14. Adjournment Note: Next meeting is scheduled for Monday, September 16, 2013 at 6:00 p.m. District Office: Meeting Location: 210 N, University Drive, Suite 702 Heritage Greens Community Center Coral Springs, Florida 2215 Heritage Greens Drive 954-753-5841 Naples, Florida www.heritagegreenscdd.org ib 11 A 3 ".0 Naples Daily News Naples, FL 34110 Affidavit of Publication Naples Daily News -------------------------------------------------+------------------------ HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT 210 N UNIVERSITY DR 4702 CORAL SPRINGS FL 33071 REFERENCE: 027769 59724912 HERITAGE GREE State of Florida County of Collier Before the undersigned authority, appeared Robin Calabrese, who on oa she serves as the Advertising Direc Naples Daily News, a daily newspape Naples, in Collier County, Florida: attached copy of advertising was pu newspaper on dates listed. Affiant further says that the sai News is a newspaper published at Na Collier County, Florida, and that t newspaper has heretofore been conti published in said Collier County, F day and has been entered as second matter at the post office in Naples Collier County, Florida, for a peri next preceding the first publicatio attached copy of advertisement; and further says that he has neither pa promised any person, firm or corpor discount, rebate, commission or ref purpose of securing this advertisem publication in the said newspaper. PUBLISHED ON: 07/26 08/02 AD SPACE: 82 LINE FILED ON: 08/02/13 ---------------------------------- ---------- -- --- ------------------------ Signature of Affiant Sworn to and Subscribed bore m is 0, day o 20 Personally known by me .......... ..... p.... d G!•1ROL POUD0R I EXP IRE& Nuvam!.)or 28.41 Betided Thm Mcherd I..—farce 0.yen4 1611 A3 4 RESOLUTION 2013-3 A RESOLUTION OF THE HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS OF THE DISTRICT AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2013; AND ENDING SEPTEMBER 30, 2014, AND REFERENCING THE MAINTENANCE AND BENEFIT SPECIAL ASSESSMENTS TO BE LEVIED BY THE DISTRICT FOR SAID FISCAL YEAR WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2013, submitted to the Board of Supervisors (the 'Board") a proposed budget for the next ensuing budget year along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Sections 190.008(2)(a) and 218.34(3), Florida Statutes; and WHEREAS, at least sixty (60) days prior to the adoption of the proposed annual budget and any proposed long-term financial plan or program of the District for future operations (the "Proposed Budget") the District did file a copy of the Proposed Budget with the general purpose local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and WHEREAS, on May 20, 2013, the Board set August 19, 2013, as the date for a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a) Florida Statutes; and WHEREAS, Section 190.008(2)(a), Florida Statutes requires that, prior to October 1 of each. year, the District Board by passage of the Annual Appropriation Resolution shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and WHEREAS, the District Manager has prepared a Proposed Budget on a Cash Flow Budget basis, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year; and WHEREAS, Section 190.021, Florida Statutes provides that the Annual Appropriation Resolution shall also fix the Maintenance Special Assessments and Benefit Special Assessments upon each piece of property within the boundaries of the District benefited, specifically and peculiarly, by the maintenance and/or capital improvement programs of the District, such levy representing the amount of District assessments necessary to provide for payment during the ensuing budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and/or benefit assessment bonds, in order for the District to exercise its various general and special powers to implement its single and specialized infrastructure provision purpose; and WHEREAS, the Board of Supervisors of the Heritage Greens Community Development District finds and determines that the non -ad valorem special assessments it imposes and levies by this Resolution for maintenance on the parcels of property involved will constitute a mechanism by which the property owners lawfully and validly will reimburse the District for those certain special and peculiar 16 11 A3- I benefits the District has determined are received by, and flow to, the parcels of property from the systems, facilities and services being provided, and that the special and peculiar benefits are apportioned in a manner that is fair and reasonable in accordance with applicable assessment methodology and related case law; and WHEREAS, the Chair of the Board of Supervisors may designate the District Manager or other person to certify the non -ad valorem assessment roll to the Tax Collector in and for Collier County political subdivision on compatible electronic medium tied to the property identification number no later than 31 August 2013 so that the Tax Collector may merge that roll with others into the collection roll from which the November tax notice is to be printed and mailed; and WHEREAS, the proceeds from the collections of these imposed and levied non -ad valorem assessments shall be paid to the Heritage Greens Community Development District; and WHEREAS, the Tax Collector, under the direct supervision of the Florida Department of Revenue performs the state work in preparing, mailing out, collecting and enforcing against delinquency the non -ad valorem assessments of the District using the Uniform Collection Methodology for non -ad valorem assessments; and WHEREAS, if the Property Appraiser and the Tax Collector have adopted a different technological procedure for certifying and merging the rolls, then that procedure must be worked out and negotiated with Board approval through the auspices of the District Manager before there are any deviations from the provisions of Section 197.3632, Fla. Stat., and Rule 12D-18, Florida Administrative Code. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT; Section 1. The provisions of the whereas clauses are true and correct and are 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 certain amendments thereto, as shown in this Section 2 below. 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 be revised subsequently as deemed necessary by the District Manager to reflect actual revenues and expenditures for the Fiscal Year 2013 and/or revised projections for Fiscal Year 2014. 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 Heritage Greens Community Development District for the Fiscal Year Ending September 30, 2014, as Adopted by the Board of Supervisors on August 19, 2013." � I . 16 1' If' A 3 " Section 3. Appropriations Pkat there be, and hereby is appropriated out of the revenues of the Heritage Greens Community Development District. for the Discal Year beginning October 1, 20137 and ending September 30, 2014 the Muni of kao I lundred-l( en_l_hOusand Seven hundred Eighty Eillht Dollars ($2 10,788) to be raised by the npplicahle imposition and levy by the Board of applicable non -ad valorem special assessments and otherwise, which sum is deemed by the Board of Supervisors to be necessary to defray all expenditures of the iistrict during said budgci year, to be divided and appropriated in the following fashion: TOTAL GF..NFRAL FUND $ 210,788 total All 1=ands $ 210,788 Section 4. Supplemental Appropriations The Board may authorize by resolution supplemental appropriations or revenue changes for any la\\ ful purpose ti-om funds on hand or estimated to be received within the fiscal year as follows: a. Board may authorize a transfer of the unexpended balance or portion thereof of any appropriation itrnt. h. Board may quilionze an appropriation from the unappropriated balance of any fund. C. Board stay increase any revenue or income budget account to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated ha lance. The District Manager and 'I reasurer shall have the power within a given fund to authorize the transfer of arty unexpended balance of any appropriation item or any portion thereof, provided such transfers do not exceed Ten Thousand ($10,000) Dollars or have the effect of causing more than 10% of the total appropriation of a given program or project to be transferred previously approved transfers included. Such transfer shall not have the effect of causing a more than $10,000 or 10% increase, previously approved transfers included, to the original budget appropriation for the receiving program. Tran fer" 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 S. Maintenance Special Assessment Levy: Fixed and Referenced and to be Levied by the Board That the fiscal Year 2014 Maintenance Special Assessment Levy (the "assessment levy") ttr the i1MSeSSmenC upon all the property within the boundaries of the District based upon the special and peculior brnclit reccivcd and further based upon reasonable and fair apportionment of the special benefit, shall be in accordance with the attached Exhibit A, which levy represents the amount of District assessments necessary to provide for payment during the aforementioned budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and/or benefit assessment bonds. Said assessment Icvy shall be distributed as follows: 16h1 q3 General Fund O & M [See Assessment Levy Resolution 2013-41 b. The designee of the Chair of the Board of Supervisors of the Heritage Greens 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 1213-18, Florida Administrative Code) which shall include not only the maintenance special assessment levy but also the total for the debt service levy, as required by and pursuant to law. Introduced, considered favorably, and adopted this 19" day of August, 2013. Heritage Greens Community Development District Ronald Parrott Chairman Attest: Calvin Teague Secretary RESOLUTION 2013-4 A RESOLUTION LEVYING AND IMPOSING A NON AD VALOREM MAINTENANCE SPECIAL ASSESSMENTFOR THE HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT FOR FISCAL YEAR 2014 Preumhle WHEREAS, certain improvements existing within the Heritage Greens Community Development District and certain costs of operation, repairs and maintenance are being incurred; and 1�'I II:ItF:AS. the Board of' SUpervisors of the Heritage Greens C0111111 Lill Development District find that the District's total General Fund operation assessments, taking into consideration other revenue sources during Fiscal Year 2014, will amount to x;217,904. and %\%l II?REAS. the Board of Supervisors of the Heritage Greens Community Development District finds that the non -ad \alorcm special assessments it levies and imposes by this resolution for maintenance on the parcels of' property involved will reimburse the District for certain special and peculiar benefits received by the property flowing from the maintenance of the systems, facilities and >cn ices apportioned in a manner that is fair and reasonable, in accordance with the applicable assessment methodoloo v: and Wl11:Rl-:AS, the District Board understands that this resolution levies only the maintenance assessments for Fiscal Year 2014, the Chair of the District, or the designee of the District Manager, shall ccrlifv a total non -ad valorem assessment roll in a timely manner to the Tax Collector in and for Collier l aunty for collection to include all assessments levied and approved by the District on the property including those for debt service as well as for special maintenance assessments. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE HERITAGE GREENS COMMUNITY DEN'F:LOPMF.NT 1)I S'I'R ICT 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 Chapters 190.021(3), Florida Statute.. (hereinafter referred to as assessment) is hereby levied on the benefitted parcels within the District. Section 3. That the collection and enforcement of the aforesaid assessments on said benefitted parcels shall be by the Tax Collector serving as agent of the State of Florida in Collier County (Tax Collector) and shall be 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 maintenance special assessments on the benefitted parcels within the District will be combined with the debt service non -ad valorem assessments, if any, which were levied and 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 31 August, 2013, which shall then be collected by the Tax Collector on the tax notice along with other non -ad valorem assessments from other local governments and with all applicable property taxes to each applicable platted parcel of property. Section 5. The proceeds therefrom shall be paid to the Heritage Greens Community Development District. Section 6. The Chair of the Board of the Heritage Greens 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 19'h day of August, 2013, by the Board of Supervisors of the Heritage Greens Community Development District, Collier County, Florida. Calvin Teague Ronald Parrott Secretary Chairman 16 11' A3 "% HERITAGE GREENS Community Development District Annual Operating Budget Fiscal Year 2014 Version 2 - Final Budget Adopted 8119/13 Prepared by: HERITAGE GREENS Community Development District Table of Contents Page # OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balances ................................... 1-2 BudgetNarrative......................................................................................................... 3-8 Exhibit A - Allocation of Fund Balances............................................................................ 9 61.11-" A13 HERITAGE GREENS Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2014 Adopted Budget EXPENDITURES ADOPTED ACTUAL PROJECTED TOTAL ANNUAL Administrative ACTUAL BUDGET THRU AUG- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2012 FY 2013 JUL-2013 SEP -2013 FY 2013 FY 2014 FICA Taxes - - 107 31 138 184 REVENUES 1,695 750 714 143 857 1,200 Interest - Investments $ 461 $ 400 $ 422 $ 84 $ 506 $ 400 Special Assmnts- Tax Collector 217,904 217,904 217,904 (0) 217,904 217,904 Special Assmnts- Discounts (7,886) (8,716) (7,883) - (7,883) (8,716) Gate Bar Code/Remotes 800 - 680 - 680 1,200 TOTAL REVENUES 211,279 209,588 211,123 84 211,207 210,788 EXPENDITURES Administrative 46,735 48,000 38,925 8,474 47,399 48,000 P/R-Board of Supervisors - 350 1,400 400 1,800 2,400 FICA Taxes - - 107 31 138 184 ProfServ-Engineering 1,695 750 714 143 857 1,200 ProfServ-Legal Services 1,348 3,500 1,073 215 1,288 2,000 ProfSery-Mgmt Consulting Sery 34,850 35,895 29,913 5,983 35,896 36,973 ProfServ-Property Appraiser 2,747 3,269 3,269 - 3,269 3,269 ProfServ-Special Assessment 5,463 5,463 5,463 257 5,463 5,463 ProfServ-Web Site Development 119 650 619 30 649 650 Auditing Services 3,200 3,200 3,200 - 3,200 3,200 Communication -Telephone 5 50 1 5 6 50 Postage and Freight 637 500 1,328 146 1,474 850 Insurance - General Liability 6,023 7,000 7,615 - 7,615 8,757 Printing and Binding 841 1,500 625 125 750 1,500 Legal Advertising 2,522 1,200 182 2,225 2,407 2,500 Misc-Bank Charges 551 500 476 95 571 575 Misc-Assessmnt Collection Cost 2,602 4,358 4,200 - 4,200 4,358 Misc-Contingency 42 - - - Office Supplies 61 300 30 6 36 75 Annual District Filing Fee 175 175 175 - 175 175 Total Administrative 62,881 68,310 60,390 9,403 69,793 74,178 Public Safety Contracts -Security Services 46,735 48,000 38,925 8,474 47,399 48,000 Contracts -HVAC - 350 - - 350 Contracts -Sheriff 1,020 3,000 1,700 340 2,040 3,000 Communication - Telephone 1,178 1,500 1,031 205 1,236 1,500 Electricity - Entrance 1,901 2,200 1,521 304 1,825 2,200 Utility - Water & Sewer 622 900 539 102 641 900 Lease - Carts 1,500 1,500 1,500 - 1,500 1,500 R&M -Gate 1,173 4,352 1,283 257 1,540 2,000 R&M -Gatehouse 999 1,500 203 41 244 1,500 Annual Operating Budget Fiscal Year 2014 Page 1 16 1 " P- A 3 -0-4 HERITAGE GREENS Community Development District Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2014 Adopted Budget General Fund ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU AUG- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2012 FY 2013 JUL-2013 SEP -2013 FY 2013 FY 2014 Op Supplies - Transmitters - - 589 118 707 800 Op Supplies - Gatehouse 167 250 654 131 785 800 Cap Outlay - Equipment 788 6,726 18,004 - - 6,200 Total Public Safety 56,083 70,278 47,945 9,970 57,915 68,750 Landscape 1,500 1,750 - - 3,000 Contracts -Landscape 15,060 18,000 13,505 2,510 16,015 18,000 Contracts -Preserve Management 1,760 2,000 1,760 - 1,760 2,000 Electricity - Irrigation 2,023 2,000 1,626 325 1,951 2,200 R&M -Renewal and Replacement - 1,500 - - - 1,000 R&M -Canals 2,590 2,600 1,295 - 1,295 2,600 R&M -Fountain 2,427 900 2,397 300 2,697 2,700 R&M -Grounds 3,960 8,500 45 9 54 4,000 R&M -Irrigation 972 2,500 220 44 264 1,500 R&M -Preserves - 500 - - - 100 Misc-Special Projects 6,465 4,000 5,544 5,294 10,838 7,000 Total Landscape 35,257 42,500 26,392 8,482 34,874 41,100 Road and Street Facilities FY2014 Gross Assessments 217,904 217,904 Over (under) expenditures 43,246 49,479 (29,421) Electricity-Streetlighting 8,581 11,000 7,888 1,578 9,466 11,000 R&M -Drainage - 2,500 18,004 - 18,004 2,500 R&M -Roads & Alleyways 2,975 2,000 360 72 432 2,000 R&M -Sidewalks 1,500 1,750 - - 3,000 Traffic Signage Rehabilitation 756 1,250 665 665 1,260 Reserve - Roadways 10,000 - 7,000 Total Road and Street Facilities 13,812 28,500 26,917 1,650 28,567 26,760 TOTAL EXPENDITURES 168,033 209,588 161,644 29,505 191,149 210,7881 Excess (deficiency) of revenues FY2014 Gross Assessments 217,904 217,904 Over (under) expenditures 43,246 49,479 (29,421) 20,058 Net change in fund balance 43,246 49,479 (29,421) 20,058 FUND BALANCE, BEGINNING 88,812 132,058 132,058 - 132,058 152,116 FUND BALANCE, ENDING $ 132,058 $ 132,058 $ 181,537 $ 29,421 $ 152,116 $ 152,116 FY 2013 FY2014 Gross Assessments 217,904 217,904 Assessable Units 527 527 Gross Assessments Per Unit $ 413.48 $ 413.48 Annual Operating Budget Fiscal Year 2014 Page 2 Heritage Greens Community Development District Budget Narrative Fiscal Year 2014 REVENUES: 16 1 1A3 q General Fund Interest Income (Investments) The District will have all excess funds invested with the CDs or Money Market Accts. The amount is based upon the estimated average balance of funds available during the Fiscal Year. Special Assessment - On Roll The District will levy a Non -Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures for the Fiscal Year. No increase is proposed for FY2014. Special Assessment — Discount Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES: Administrative P/R — Board of Supervisors Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for a meeting attendance and to receive $200 per meeting plus payroll taxes. The amount for the Fiscal Year is based upon all Supervisors attending the meetings. Engineering Fees 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. Legal Services The District's legal counsel will be providing general legal services to the District, i.e. attendance and preparation for monthly meetings, review operating and maintenance contracts, etc. Fees are based on prior year legal expenses. Management Consulting Services The District receives Management, Accounting and Administrative Services as part of a Management Agreement with Severn Trent Management Services, Inc. The amount budgeted is the same as last year. Page 3 Heritage Greens Community Development District Budget Narrative Fiscal Year 2014 'A 3 General Fund Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, postage, and programming. The FY2014 budget for property appraiser costs was based on 1.5% of gross assessments. 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. Web Site Development The District incurs fees as they relate to the development and ongoing maintenance of its own website including the website host fees._ The amount budgeted is the same as last year. Auditing Services The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. The amount budgeted is the same as last year. Communication -Telephone Telephone and fax machine expenses for administrative functions. Postale & Delivery Mailing of agenda packages, overnight deliveries, correspondence, etc. Insurance — General Liability The District has insurance coverage through the Preferred Governmental Insurance Trust of Florida. The District incurs expenditures for General Liability and Public Officials' Liability Insurance for its property, the Board and Staff. FY2014 has a proposed increase of 15% as directed by the District Insurance Agent. INSURANCE 2013 2014 PROPERTY/GL 5,589.00 6,427.00 PUBLIC OFFICIALS 2,026.00 2,330.00 TOTALS 7,615.00 8,757.00 Printing & Binding Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes, etc. Page 4 1-6 11 A3 Heritage Greens Community Development District General Fund Budget Narrative Fiscal Year 2014 Legal Advertising The District is required to advertise various notices for monthly Board meetings, public hearings, etc in a newspaper of general circulation. The amount budgeted for FY 14 reflects last year's expenditures. Misc — Bank Charges Bank charges that incurred during the year. Misc-Assessment Collection Fee This represents 2.0% Collier County Tax Collector Fees for services rendered in assessing and collecting 2014 Assessment Roll. Office Supplies Miscellaneous office supplies related to the preparation of agenda packets. Annual District Filing Fee The District is required to pay an annual fee of $175.00 to the State of Florida Department of Community Affairs. Public Safety Contracts — Security Services The District has contracted with Kent Security to have a security officer on duty at the front gate for a set period of time to check guest coming into the community and to tour the property checking for any problems that may need to be addressed. The amount budgeted is the same as last year at a monthly rate of $892.00. Contracts — HVAC To service the air conditioning unit at the guardhouse. Contracts — Sheriff This includes the agreement between the District and the Collier County Sheriffs department to patrol and enforce traffic laws over the roads for which the District is responsible. This is done twice daily during the school year and once daily for the remainder of the year. The amount budgeted is the same as last year. Communication — Telephone This includes any telephone or fax usage for the guardhouse to allow the security officer to be able to communicate with management and residents. This also allows the gate system to be operable when there is no security officer present. Page 5 Heritage Greens Community Development District Budget Narrative Fiscal Year 2014 1611 A3' " General Fund Electricity — Entrance Electricity usage for the guardhouse. Costs are based on historical expenses incurred with Florida Power & Light (FPL) which average $158.00 per month. Utilities — Water & Sewer Any cost associated with the water and sewer used at the guardhouse. The average is $50.00 per month. Lease — Carts The District leases a golf cart, for $800 every six months, for the guard to use to do community patrol and to lock and unlock the community center. R&M — Gates This represents any repairs or maintenance that may need to be done to the gates and is budgeted to reflect historical costs. On Supplies — Transmitters Cost associated with supplying transmitters to residents for operation of the gate at $20.00 per unit. R&M — Gatehouse Cost associated with any normal repairs and maintenance of the guardhouse along with the cost incurred with Collier County Utilities to run the tele -entry system. Op Supplies- Gatehouse Costs associated with any supplies purchased for use within the guardhouse. Capital Outlay — Equipment Any capital items needed to improve security within the District. The amount budgeted is the same as last year. Landscape Contracts — Landscape The District is responsible for cutting all CDD property which are the common areas and includes the entry way and guardhouse. The monthly cost remains the same as last year at $1,255.00 Contracts — Preserve Maintenance The District has contracted with Uplands, LLC for the maintenance of the preserves. Currently treatments are on a semi-annual basis at $880.00 per treatment. Page 6 A 3 �! Heritage Greens Community Development District General Fund Budget Narrative Fiscal Year 2014 Electricity — Irrigation Any electricity cost incurred to run the irrigation system as well as the fountain that is owned by the District. R&M — Renewal and Replacement This line item includes costs associated with renewing or replacing plant material on CDD property. Additionally, various repair and maintenance costs incurred as needed. R&M — Canals The District is responsible for maintaining the canal banks of high weeds and must cut them twice per year or be subject to property maintenance code violations. R&M — Fountains This is to include any repairs or maintenance that need to be addressed to make sure that the fountains for which the District is responsible are in proper working order. The amount budgeted for FYI reflects last year's expenditures. R&M — Grounds Funding if needed for the District to apply mulch and pesticides to all CDD property identified as common areas. R&M — Irrigation Cost associated with the irrigation system at the entrance to the community including the Guardhouse and front wall area. R&M — Preserves The District is responsible for having the preserves treated for invasive plants on an annual basis. The amount budgeted is for 2 events. Misc — Special Proiects This is a contingency in case the District is to incur costs relating to any special projects that are felt to be needed and identified by the Board of Supervisors. Road and Street Facilities Electricity — Streetlightine Street Lighting usage for District facilities and assets. Costs are based on historical expenses occurred incurred with Florida Power & Light (FPL) which are averaging $715.00 per month. R&M — Drainage The District is responsible for making any repairs to the storm drainage infrastructure. Page 7 1611 A 3 -4 Heritage Greens Community Development District General Fund Budget Narrative Fiscal Year 2014 R&M — Roads & Alleyways This represents miscellaneous repairs of the roads and alleyways of the District. R&M — Sidewalks Includes all costs associated with sidewalks within the District which includes grade changes and replacement of broken concrete sections. R&M — Signage Any costs that are associated with any roadway signage the District may incur. In FY -2013 all Stop Signs were replaced. Reserves — Roads Designated Funds set aside for future road improvements. Minor expenses occur each year such as striping, replacement of hydrant markers and other repairs. Page 8 1611 A3 HERITAGE GREENS Community Development District Genera! Fund Exhibit "A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance - Fiscal Year 2014 $ 152,116 Net Change in Fund Balance - Fiscal Year 2014 Reserves - Fiscal Year 2014 Additions 7,000 Total Funds Available Estimated - 9/30/2014 159,116 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance 16,201 Operating Reserve - First Quarter Operating Capital (1) 50,947 Reserves - Irrigation System 7,500 Reserves - Drainage 6,000 Reserves - Wail Painting 6,000 Reserves - Wall Replacement 12,786 Reserves - Fountain 5,500 Reserves - Signs 1,000 Reserves - Roads & Sidewalks 16,201 Reserves - Roads & Sidewalks-FY13 10,000 Reserves - Roads & Sidewalks-FY14 7,000 33,201 Subtotal 122,934 Total Allocation of Available Funds 122,934 Total Unassigned (undesignated) Cash $ 36,182 Notes (') Represents approximately 3 months of operating expenditures Annual Operating Budget Fiscal Year 2014 Page 9 n Trent Management Services 'ouritry Lakes Drive yers, FL 33905 States 161T" A3 " Collier County Public Schools Mrs. Barbara Berry Dr. Martin Luther King Jr. Administrative Center 5775 Osceola Trail, Naples, FL 34109 tis PAST $000.4 16 11' A3 01 Heritage Greens Community Development District Severn Trent Management Services 5911 Country Lakes Drive • Fort Myers, Florida 33905 Telephone: (239) 245-7118 • Fax: (239) 245-7120 August 14, 2013 Collier County Public Schools Mrs. Barbara Berry Dr. Martin Luther King Jr. Administrative Center 5775 Osceola Trail, Naples, FL 34109 Dear Mrs. Berry, The Board of Supervisors at Heritage Greens CDD would like someone to control the automobile and pedestrian traffic at a location which connects Heritage Greens to Laurel Oaks Elementary and Gulf Coast High School. If this means designating the area as a school crossing zone, then we would like your support to do so. This site has become a convenient drop off point for parents who live outside of Heritage Greens, who wish to avoid the congested drop off zone in front of the schools. In addition, students from neighboring sub -divisions are coming through Heritage Greens to use the access gate to the schools. Due to the large number of students accessing the school property through the Heritage Greens age the area has become a traffic and safety concern for the students and residents of Heritage Greens. Therefore the Board of Supervisors feel a school crossing guard could have a positive effect on student safety. It is felt that by placing a school crossing guard at the gate, it will minimize the number of children crossing the street without supervision, decrease traffic and illegal parking. We ask that you implement this requested change; together we can develop a plan to correct this issue in our community Thank you for your help. Sinre Ca lvin District Ma ager cc: Dr. Kamela Patton, Superintendent Emm ME= Mrarmn I Trent Management Services .()Urltry Lakes Drive oars, FL 33905 States 161.j_' A3 Collier County Public Schools Dr. Kameta Patton Dr. Martin Luther King Jr. Administrative Center 5775 Osceola Trait, Naples, FL 34109 ZI $000,4 16I1`A3 It Heritage Greens Community Development District Severn Trent Management Services 5911 Country Lakes Drive • Fort Myers, Florida 33905 Telephone: (239) 245-7118 • Fax: (239) 245-7120 August 14, 2013 Collier County Public Schools Dr. Kamela Patton Dr. Martin Luther King Jr. Administrative Center 5775 Osceola Trail, Naples, FL 34109 Dear Mrs. Berry, The Board of Supervisors at Heritage Greens CDD would like someone to control the automobile and pedestrian traffic at a location which connects Heritage Greens to Laurel Oaks Elementary and Gulf Coast High School. If this means designating the area as a school crossing zone, then we would like your support to do so. This site has become a convenient drop off point for parents who live outside of Heritage Greens, who wish to avoid the congested drop off zone in front of the schools. In addition, students from neighboring sub -divisions are coming through Heritage Greens to use the access gate to the schools. Due to the large number of students accessing the school property through the Heritage Greens age the area has become a traffic and safety concern for the students and residents of Heritage Greens. Therefore the Board of Supervisors feet a school crossing guard could have a positive effect on student safety. It is felt that by placing a school crossing guard at the gate, it will minimize the number of children crossing the street without supervision, decrease traffic and illegal parking. We ask that you implement this requested change; together we can develop a plan to correct this issue in our community Thank you for your help. Sincere[ , Calvin e District nager cc: Mrs. Barbara Berry, District 3 Board Member 16 11 A 3 '" SUMMARY OF CONCERNS FROM SURVEY 1. Vehicle back-up onto Immokolie Road 2. Long Distance numbers in call box 3, How do friends obtain entry 4. Universal Code? 5. Will clickers still work ? 6. Fail Safe Modes (Gates Failures) ? 7. 2 phone numbers per residence 8. How will illegal parking be enforced ? 9. Will the change be reversible if indicated ? 10. Will swing arms be used? 11. Emergency vehicle entry 12. Do we still need patrols ? 13. Set benchmarks for evaluation 1611 A3 COMMENTS ON SURVEY SUMMARY 1. Probably not a problem with the new turn out lane there is room for up to 18 cars. (See survey of traffic being processed through visitor gate) 2. This is probably a good idea since a sizeable segment of out residents now only have cell phones with out of state area codes 3. They would have to use the call box 4. Universal code is available with current system but is less secure. 5. Yes, use of clickers would not be affected 6. The gates will automatically open in case of a power failure and return to their previous condition when power is restored. If there is malfunction of one of the gates it could remain in a down position until repaired or dismantled If 1 were notified I could go up and dismantle the gate but if no one notifies me it will remain closed. 7. No problem with two phone numbers but the guest would have to know which to use or possibly try both. 8. Roving patrol if it is implements. 9. Yes we could always return to the current status or even increase the guard tune by the two extra hours not now covered 10, Use of the swing gates is possible and maybe preferred since it would make damage to the lift arms meaningless. It would however increase the maintenance costs I I .Emergency vehicles have their own dedicated entry receiver located in the visitor gate. This would not be affected. 12. Depends on desire to take care of the Club House and issue parking tickets and towing. 13. This would be a good idea. 16 I]' A3 NEGATIVE RESPONSES 1. Owner stated that he was assured that he was purchasing in a Guarded/Gated community 2. Home owners insurance will go up 3. Will we be able to continue towing 4. Guards should be extended to full gate closure time 5. What if resident is not at home how does one obtain entry ? 6. Horne value will be reduced 7. Are we proposing to leave gate open 24/7 ? 16 1`1 ,A3 NEGATIVE RESPONSES COMMENTS 1. No Comment 2. Size of this problem is unknown More data is needed 3. Yes 4, Possible 5, If visitor cannot reach anyone within the development they would not be allowed in. 6.Need more data, Possibly get a appraiser to give his opinion probably $300 to $400 I personally don't think there will be any impact. 7. No 16 1 1. `13 Go!15!20i.: 22:31 25959669'0A4 P1 !!'139 P.DO^_ ?06 08/1.3/2013 %2:312 23959665^0 CDD - Official asks if gates are legal 16.11 A3 1:M11AM #11;9 P.002 /006 iMp://www.cctz*L/CDDguto.btlTi Official asks if gates are legal Controversy over gated communities COURTESY; Bradenton Herald BY LISA MARIE r.ENT'z Posted on Set, May- 01, 2004 MAWEE - A tray generated at a recent NUnatee County Commission meeting about gated roads in East Manatee neighborhoods Gould have implications for new dewtopment. Earlier this week, Commissioner Ron Getman called for an investigation of and a report about gates In I Lakewood Ranch. He watts to know where they're located and how they are operated. Getman asked thad someone go to check "how they're restricting access" and to check what the legal grounds are for restriction. The tatting may not bo good for the devslopm®nt's newest community development district. 'i CDN are independent local units of special purpose government created under Florida law in 1980. CDDs srnaller than 1,000 acres are formed by rounty Ordinance. Through its board of supervisors, District 6 - consisting of the new Neal development in the middle of Lakewood Ranch - will go before the comirrilssion Tuesday to ask that its special powers, especially j those governing recreational facilities end security faciltties development, be granted. The Rem was originWly vccheduled as part of the concent agenda, which is usually passed an masse i without discussion. But Getman said Friday that he iii going to ask that the Item be pulled, rerad separately and discussed, Public access A& issue is exactly what constitutes public access to a gated road. oistrict 6's ordinance incluclas wording to prohibit the district from exercising any powers inconsistent with any Ftorkla law relating to obstruction of public streets, highways, nomas end rkjhts of way within district boundaries - it also disallows guardhousee, fence Of. gates On, in or across any public Street unless public aomss will be permanently available on a continuous 24-hour, seven -days -per -week bests. Two of the fovea original Lakewood Ranch districts, created by similar ordinances, have gated access and are in full compitange with the iUw, aomcling to 'torn Danahy, chief operating officer for developer Schroeder -Manatee Ranch. There is a manned gatehouse at Legacy Boulevard that Is accessible to the public, operated on a 24-hour, seven -days -per -week batsls, Danahy said. "Our agreement with the county does require that we allow access 24 hoursR days," Danahy laid. 'The operation of oils gatehouse satisfies that requirement - ,The process and prncadures for our gates and gatehouses halve been thoroughly reviewed with legal counsel on several occasions," oanahy said. 'We have a very strong opinion that we are operating legally, and we will vigorously defend that position." But "man's idea of public access is different, and he wants to know whether the county included conditions for approval of Schroadw-Manatee Ranch's developments regarding security gates. err '1;16x2013 8:0; AM 1 OF2 "A 3 '4 _ 1b 1 _ 05!13/2013 22:33 2395968970 :AdJAM' #11 9 F.003 /066 CDD - Official asks if gates are legal hdp://www.cctj.net/CDDpte.h1W "1 want to know what our appro cls stipulated or didn't stipulate," he said, 2 of 2 Getman admitted that it the county failed to provide specific conditions for operation of the gates, they would have no recourse at this point. "Did we or did we not approve that with public access7" Getman said. "if we did, that puts a whole different light on it." Up to commission -rhe gate system has been in place at Lakewood Ranch for about seven years, and the gates that require transponders have been operational for at least five. Ultimate authority for approval of a project, Including its gates, lies with this county commission. Still, Getman has asked for a clear ruling from the county's legal staff on the authority of CDDs. "l just want to make sure we're doing what's right for the public," Getman said. "if wore wrong, we need to drop this issue and stop belaboring it," he said. "l3ut if were right, we need to get the developers to step up and do what they agreed to," And the fact is, the roads are owned and maintained by the districts. at no cost to local government, said Clary L. Moyer, who spent 30 years involved in managing development districts across the state, Now working as a consultant, Moyer said instances of public access ehallenaes against gated communities are few and far betv4eon. He sees the Issue as reasonable public accass versus unliAted public access. "l have a right to go to my public Ilbrary," Moyer said, likening the roads to a public amenity, "but I don't have the right to go to the library at 2 in the morning. "The reality is these gates do provide some level of security enhancement," Moyer saki, "h baffles me why county officials don't ettbrate using gated communities -after 9-11 I'm amazed there's still t1W mentality out there." Commissioner Ron Getman wants to know whether gates at developments Illegally restrict residents 1� t►t IFMMtTTEEs �;w*�Y BaK t1 f 7/1612013 $:07 AM 16 Q3 06/15!2013 22:33 -^375968970 :AMJA.t (111n.o. ;oc6 PELICAN MARSH COMMUNITY DEVELOPMENT DISTRICT AAl;UM,Nb t.:U1VTRUL DEPA Section: ,r 1 ACCESS CONTROL iVumtrcr. F006 Thle. Efftctive Date: Gatehatise Overviow no„ ia.,,, r%.46a.. ra. of The Gatekeeper Access Contol System is designed to procwA tate admission of guests and others into the Pei !can Marsh Community. The systems' database maintains resident records, including visitor information allowing greater efficiency.. The system allows residents to admit a guest without calling and speaking, to a gatehouse person. The resident will call the main gatehouse number of 597-W26 anal leave a message on tlo Automated 'Voice Server detailing the gust irformation. The resident will also be able to contact the gatehouse using the direct line number of 597-0039 in the event that the resident would like to speak to a live person. ]'he system also provides transponder technology allowing residents to proceed through the gate without having to press any buttons and eliminating the copying of transmitters. The following procedures are to tar strictly adhered to when assigned to a gatehouse. • Computers are to be used For Access Control purposes only. The loading of any other software programs is prohibited. + All telephone calls and voice messages are to be answered as quickly as possible. • Emergency vehicles (Fire Dept., Ambulance, and CCSO) have the right of way when entering the property. Upon arrival of the above veWcles. LOCK OPEN the gates and immediately notify the raver. • When a vehicle drives up to the gatehouse you are to: i. Smile and greet guests by welcoming them to Pelican Marsh 2, After processing the guest, PRINT out a pass that provides directions 3. In the event the guest is not in the system or the resident failed to call in the guest, call the resident to gain admittance. If you cannot reach the resident, follow PO #02. A. All people wishing to go view a home for sale must be accompanied by a realtor or must have a listing showing there is an Open House on the day they are at the community. i. I faced with an unaoopemtive is or, follow the guidelines of PO #02 attd immediately call the raver for assistance. 6. Contractor/Construction hours arc 7:00am -- 6:00prn + The gatehouse telephone is for official business only. If an emergency or crime is reluxlvd to you, call 911 and .notify the rover. If a resident reports police or medical emergency, instruct the resident to call 911 providing the details of the event. + Radio checks are to be. made between I800hrs and 0600hrs every hour. + 00 NOT ACCEPT ANY DELIVERIES FOR AND FROM !! ESDI3( NTS. DO NOT ACCEPT KEYS, MAIL, OR ARTICALS FROM OR FOR IrFASD1E NTS. GA!13/�G13 21:34 239595©570 J3'+hSJF.M PELICAN MARSH COMMUNITY DEVELOPMENT DISTRICT ACCESS CONTROL DEPARTMENT section: MUT 2BRI ACCESS CONTROL N�,�,I r: P09W Title: - .._� _ Effeetfve Date: 03.15-200 Access To the Cenend Public [revision nate: (n t2eto Review Data Page Number, I of I 1611 A 3 01149 P.005 /006 .rwy fts The general public has access to the District's roads within Pelican Marsh. Members of the general public may come to the gate and request access. Access will be given as a member of the general public. This person will then be asked for photo identification (Drivers License). If they refuse to t show ID request their name and then .peat this information along with the vehicles tag number in to the gatekeeper system under "General Public". It r will be explained to these individuals that they are only permitted to use 4 district roads. A map will be provided with all district roads clearly marked. The Golf Club and all individual communities are private property and if witnessed in these areas they may be asked to exit the property. The Rovhig Patrol should also be notified that there is a visitor on our property that is not allowed on "private property" and to follow up. At this point explain to them the rules of access to the general public and that they must adhere to these rules. A-3-1600 08,15/2013 22:35 2395958970 JAMJAM 1 01199 F.1-0E /006 Pelican Marsh CDD s,T O(At Rorc ROW) Realtor Protocol and Procedure. I - Homeowners shall notify Access Control by completing the appropriate form when their house is for sale or gent and who the, listing agent is. The forth will require Homeowners to indicate whether the listing agent can admit other agents and their clients or only the listing agent Can access the listed property. These forms must be filled out and SIGNED by the OWNEK These for ras are available at any of the gatehouses or at the Foundation Building. (This form is also available at WWw.pelicanmaarshcdd.com) 2. The Listing Company, agent, and contact number shall be added to the permanent guest list of the resident. 3. Realtors who wish to gain access to Pelican Marsh can do so by showing their picture 1D and Business card at the gate and give the address to where they ars: going. If the address they are going to is listed for sale in the PM"�CDD Access Control system A.ND the homeowner has given prior authority for Access Control to admit realtors then they can be admitted. If the address the reactor is going to is not listed in the PMCDD Alecess Control system as being for sale, the gate staff will attempt to contact the homeowner for approval. If the gate staff cannot reach the homeowner then access will be granted as a member of the general public and the individual will be given a map of District roads and advised that going into any of the non District areas may constitute trespassing and The Sheriff's department will act accordingly. os/rsrzo12 161, A3 Teague, Cal From: Greg Urbancic <gurbancic@cyklawfirm.com> Sent: Monday, August 19, 2013 10:43 AM To: Teague, Cal Cc: jamseven@embargmail.com Subject: RE: Pelican Marsh Fax for Jim Marshall Attachments: doc08392020130819104111.pdf Cal -1 am following up on our telephone call earlier this morning regarding access. The question of access is a challenging one for districts that have funded the construction of community roadway through tax exempt financing and desire to control access to the community with a gate. The legal issue is a blend of both state and federal law, and often times fact driven. In a nutshell, it is generally recognized that where you have a District (a local governmental entity formed under Chapter 190, Florida Statutes), and certain roadways of the District have been financed and constructed with tax exempt bond proceeds and the District funds the operation and maintenance of the roadways through non -ad valorem special assessments on the lands within the District, the referenced District roadways would need to remain open and accessible to the public and should continue to serve an essential governmental function. I can provide more backup on the topic, if needed. I have not yet located the simplified post orders that I thought I had done for another district at one point, but I have attached another sample for reference. These are from Fiddler's Creek and are quite comprehensive and therefore probably a good starting point for future Iscusslons. The procedure for control should be carefully structured. Please let me know if you want to discuss further. Greg Urbancic Coleman, Yovanovich & Koester, P.A. Northern Trust Bank Building 4001 Tamiami Trail N., Suite 300 Naples, Florida 34103 Phone: 239-435-3535 Direct Fax: 239-298-7590 Alternate Fax: 239-435-1218 gurbancicCd-cyklawfirm. com Both Greg 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. If you have received this communication in error, please permanently dispose of the original message and notify Greg Urbancic immediately at curbancic9Dcyklawfirm.com or (239) 435-3535. Thank you. From: Teague, Cal(mailto:CTeague@severntrentms.coml Sent: Friday, August 16, 2013 9:20 AM To: Greg Urbancic Cc: iamseven@embaramail.com Subject: FW: Pelican Marsh Fax for Jim Marshall Greg, as you know HG is debating to have a guard/gates controlling entry into the Community. Jim Marshall saw this and questions if the District can have an access controlled entry into the community. He sent this information from Pelican Marsh so our question is what are the limitations and what do you think the ability of the CDD to control access is? Jim anything else? t F,� Hca 16 1 ACCESS PROCEDURES Officers assigned to Piddler's Creek will adhere to the following instructions: • Residents: Individuals with gate transmitters have unrestricted ingress through the designated resident lanes at the Fiddler's Creek Parkway and Sandpiper Drive gates and the ingress lane at the Championship Drive gate. Unrestricted egress will be by utilizing gate transmitter at all secondary egress barrier gates. • CDD. Foundation ant! Fiddler's Creek Management �lanagemcut and.Staff. Formatted: Hlgh%ht Management personnel have it gate transmitter with unrestricted ingress through the designated resident lane at the Fiddler's Creek Parkway and Sandpiper Drive gates and the ingress lane at the Championship Drive gate. Unrestricted egress will be by utilizing gate transmitter at all secondary egress barrier gates. Staff have an access Visitors Pass (barcode pass) affixed to the back side window drivers side which will be read by the pedestal reader for unrestricted use of the ingress and secondary egress barrier lanes at the gates. • ""Early Activated dome Owners: Carly Activated home owners will receive an access control Visitors Pass (Pass printed with text directions and a barcode). They will then be asked to position Visitors Pass on vehicle dashboard and advised they must utilize Visitors Pass at pedestal reader for unrestricted ingress at tate interior ingress lane closest to the gatehouse at the Fiddler's Creek Parkway and Sandpiper Drive gates and the ingress lane at Championship Drive gate. Unrestricted egress will be by using the pedestal readers, located at all secondary egress barrier gates. • Guest: Prnaeeovene or Extended Family HouseErt : receives a Club & Spa Houseguest card with their name. photo and the name of the resident that they um visiting. Each guest will receive a Visitors Pass (Pass printed with text directions and a barcode). Guests will then be asked to position Visitors Pass on vehicle dashboard and advised they must. utilize Visitors Pass at pedestal reader for unrestricted ingress at the interior ingress lane closest to the gatehouse at the Fiddler's Creek Parkway and Sandpiper Drive gates and the ingress lane at Championship Drive gate. Unrestricted egress will be by using the pedestal readers located at all egress barrier gates Resident Guests reolviered: Residents shall be given a courtesy call for all registered guests; informing them that the guest is on their way. Each guest will receive an access control Visitors Pass (Pass printed with text directions and a barcode). Guests will then be asked to position Visitors Pass on vehicle dashboard and advised they must utilize Visitors Pass at pedestal reader for unrestricted ingress at the interior ingress lane closest to the gatehouse at the Fiddler's Creek Parkway and Sandpiper Drive gates and the ingress lane at Championship Drive gate. Unrestricted egress will be by using the pedestal readers, located at all secondary egress barrier gates. Resident Guests non -registered: A resident will be given a courtesy call for all non -registered guests, PRIOR to the guests gaining access to the community. If rhe reddens does not answer the call the visitor will be granted access to the community as a member of tlhe general public (see bdorv). Guest: Resident (7nesys non -registered continued: /hhe resident answers rhe phone and does not want_ to see the e/rese the resident will be told that the guest will receive access to the community as a member of the general public. Individual(s) are then provided a map, prepared by the District, depicting all District owned roads and advised that these are the only roads that they are permitted to use. [fan individual Is witnessed on "Private Property" the Collier County Sheriff's Office (CCSO) may be notified and the CCSO may be requested to issue a trespass wanting. 16 11 A3' 10he resident answers the calf and warns to see the roesi access will be granted as a guest. Each guest will receive a Visitors Pass (Pass printed with text directions and a barcode). Guests will then be asked to position Visitors Pass on vehicle dashboard and advised they must utilize Visitors Pass at pedestal reader for unrestricted ingress at the interior ingress lane closest to the gatehouse at the Fiddler's Creek Parkway and Sandpiper Drive gates and the ingress lane at Championship Drive gate. Unrestricted egress will be by using the pedestal readers, located at all secondary egress barrier gates. Realtors/Open Houses registered: It is the property owners responsibility to register their property as being "for sale" with the Safety Department and to provide the name of the listing company and agent. The homeowner should utilize the form entitled "REGISTRATION OF RESIDENCE FOR SALE", which can be obtained on the Fiddler's Creek web site, at the Club & Spa Administration Desk or at the Fiddler's Creek Parkway gate. 11 will be the listing company/agent's responsibility to register all open houses with the Safety Department. All visitors requesting access to a registered "for sale" property or "open house' will receive a Visitors Pass (Pass printed with text directions and a barcode). Guests will then be asked to position Visitors Pass on vehicle dashboard and advised they must utilize: Visitors Pass at pedestal reader for unrestricted ingress at the interior ingress lane closest to the gatehouse at the Fiddler's Creek Parkway and Sandpiper Drive gates and the ingress lane at Championship Drive gate. Unrestricted egress will be by using the pedestal readers, located at all secondary egress barrier gates. RPatron/Onen Houses, iron-reerstered', A resident will be given a courtesy call for all nonregistered guests, PRIOR to the guests gaining access to the community. /f the residem does nor answer the call the visitor will be granted access to the community as a member of the general public (see below). Rookery management and staff: will have an access Visitors Pass (barcude pass) affixed to the beck side window drivers side which will be read by the pedestal reader for unrestricted use of the ingress and secondary egress barrier lanes at all gates. Non Resident Golf Members: will be issued a Visitors Pass (Pass printed with barcode). Members will then be asked to position Visitors Pass on vehicle dashboard and advised they must utilize Visitors Pass at pedestal reader for unrestricted ingress at the interior ingress lane closest to the gatehouse at the Fiddler's Creek Parkway and Sandpiper Drive gates and the ingress lane at Championship Drive gate. Unrestricted egress will be by using the pedestal readers located at all egress barrier gates . Optionally, non-resident golf members may purchase a gate transmitter for unrestricted ingress through the resident lane ai the Fiddler's Creek Parkway and Sandpiper Drive gates and the ingress lane at the Championship Drive gate. Unrestricted egress will be by utilizing gate transmitter at all secondary egress barrier gates. General Public: The general public has access to the public roads within the District. Wheo a member of the general public arrives at the gate and requests access, the individual(s) is requested to produce photo identification. If identification is not produced, request their names) and then put this information along with vehicle tag(s) into Gatehouse system under "Safety Department". Each individual will receive a Visitors Pass (Pass printed with u barcode). Individuals will then be asked to position Visitors Pass on vehicle dashboard and advised they must utilize Visitors Pass for egress by Using the pedestal readers, located at all secondary egress barrier gates. Individual(s) are then provided a map, prepared by the CDD, depicting all District owned roads and advised that these are the only roads that they are permiued to use. Club & Spa property and villages are private property and if witnessed in these areas they may be asked to exit property. 'file Roving Patrol will be notified that there is a visitor on property that is not allowed on "Private Property" and to follow up. A61-4 A3. If a member of the public, including Real Estate Agents, requests access to the community, with a newpaper advertisement or MLS listing they will be granted access by name to an address from one of the aforementioned publications. If a member of the public requests access to the community with no documentation and wants to "look at houses" we will ask them for an address(s) and verify the unit(s) are listed for sale. If we cannot verify an address(s) an address(s) is for sale, we will then uffer access to the community via the "Public Roads' (map provided per Post Orders) and instructed accordingly. We will also offer the option for them to visit the Sales Center where they may receive additional assistance and if interested, advise them of it's location utilizing the map. NOTE: [fan individual is witnessed on "Private Property" the CCSO may be notified and the CCSO may be requested to issue a trespass warring. NOTE: Ingress and Egress can be performed by Safety Department stafrin the event the guest does not have access via a Visitors Pass. ** Early Activated flame Owner is an individual that has purchased a home and lire closing is pending. This individual may activate their Club and Spa membership prior to the closing of their home. • Utility Companies and Deliveries - IN -larked package delivery vehicles with properly addressed packages, such as UPS, Federal Express, Airborne Express, etc. will be granted access after the vehicle tag ltutnbcr is recorded. Other dchvcrics (if not pre -approved), such as pizza/food deliveries, flowers, etc. require a courtesy tcicplronc call to the party in question to verify the delivery. public utility company employees in identifiable vehicles will be granted access after the velucle tag number is recorded. Individuals representing public utility companies in unmarked vehicles will be handled as follows: • Officers will request a picture 11) Ili will be recorded along with the tag number of the vehicle • Government Vehicles - All government vehicles such as i-.irc, Police, school Buses etc. (in ehnergency as well as nun -emergency situations) shall be granted access without any information recording being required. Process Servers - Bona Ede process servers acting in their official cnpaeity are to have, after showing their credentials, court documents, and unimpeded access to rhe property. Onre verified, the Gatchous-e Officer is to ask die process server if the individual to be served may be called as n matter of courtesy. If the process server specifically indicates that the individual is not to be notified, no call is to be made. As the vehicle departs the gate into the communing, pertinent information such as the vehicle license plate number is to be recorded and the patrol notified of thcprocess server's presence on site. • Small Commercial vehicle traffic - Vehicles described should be accessed in the fallowing manner( at either the Sandpiper gate or Fiddlers Creek Parkway gate: Each vehicle will receive an access control daily 0.4 . 16 1Y -A-3 visitor pass( with tcct directions and a barcode). 'Ilwy will then be asked to position the paste on the dashboard of their vehicle. They will then be adiised they must utilize Victors pass at intedur visitor lane closest to the Fiddlers Creek Parkway Kate to be handscanned by a Safety Officer, or at Sandpiper gate using the pedestal reader. Unrestricted egress may be obtained by using the pedestal reader at rhe interior secondary egress barrier gate at [tiddlers Creek Parkway gate, or using the pedestal reader at either the Sandpiper gate or the Championship Drive gate. Large Commercial vehicle traffic - Vehicles described should be accessed in the following manner(at Sandpiper Drive Kate). Each vehicle will receive an access control daily trisitor pass (with test directions and a barcode). '17rcy Drill then be asked to position the pass at, the dashboard of their vehicle. 'fllcy will then be advised they must utilize the visitor pass at the inbound interior visitor lane pedestal reader at Sandpiper Kate. Unrestricted egress may be obtained by using the pedestal reader at the interior secondary egress barrier gate at Fiddlers Creek Parkway and Championship Drive or the interior egress barrier gate nt Sandpiper gate. Sandpiper Drive and Championship Drive Gates ( Remote Access Protocol ) • Member states gate remote will not open gate( Inbound) - Use the identifiers from their access list (i.e. pin number, [ionic phone, member number, etc.) to grata them access. Recqucst that, at their convenience, they stop at are main gate in order for a Safety officer to verify the facility code and or remote number is in the Gate House system. If remote facilitycode is not 0'1 direct to member services for the device to be exchanged at no charge. If facility code 01 is not in dambase advise member and system will be updated by end of day. • Mcmber statcs gate remote will not open gate( Outbound) - Use the same idcntifiets from their access list as above and also request that dley ,top it rile main gate to verify the device is in tic system and or retrtote is compatible. if not, direct them to member services for a replacement at no charge. If tltc facility code is 01, advise them that it will be updated in the system by the end of die day. Guest states pass will not open gate ( Inbound )- Verify guest is using the pass correctly (bnreode side up facing reader). If the piss is being used correctly, but will not work then verify that the gtleSt is valid an all access list within the eommuniry. I f so log the guest in as if ar main gate and offer directions if necessary by pressing die # then 9 keys on the telephone. if guest docs not appear on an access list rcquesr that they drive to the main [ate to be accessed according to the Past Orders for the general public. Instntct them to pass behind the garchouse then allow c.xit through the secondary Kate after activating callboz and pressing 99 key on telephone. • Guest states pass will not open gate ( Outbound )- Verify guest using barcode correctly (barcode side up facing re" tder). If the pass is being Used correctly but Rill not work, then allow guest to exit property, by pressing the # 9 key on the telephone. 16 11 A3 • Non — registered gucst(s)- If a non -registered guest arrives at this location and requests access they are to be directed to the main Irate. Instruct them to pass behind the gatchouse then allow cut through the secondary gate after activating eallbox and pressing #9 key on telephone. • Guest passes that will not read - After either accessing or .dlotcing a guest to exit property VIA the phone system print a guest pass and direct de road patrol officer on duty to test both inbound And outbound readers. If either device fails to open the secondary gate place a service call to'fF.LVI Systems (1 —800 — 777 — 8912). NO -f i If the failure is with the outbound secondary reader direct the road patrol to put the gate arm in question in the up position until service call is completed. General Procedures (Gatehouse) The following procedures generally apply to all officers enlmged in gatehouse operations at Fiddler's Creek. • Become familiar with the property and project names so you can give accurate directions. • Call the roving patrol anytime an emergency vehicle enters the property. • Call die ro6ig patrol to assist you ifa gate arm is broken and needs repair. • Keep your gatchouse clean and orderly. 'Mien ttash receptacles arc full, empty them and can the roving patrol for pick-up . • Report all property damage on :m incident report. • Keep records of supplies and repairs that arc needed at your gatchouse and turn into your post commander with your other paperwork. • Unless a person asks to see a specific sales office or property, direct them to the Fiddler'% Crcck Sales Office. • Report any 911 calls VOL) make to your post commander. • Radio checks are to be made on the hour around the clock. • Do not accept any deliveries for residents. NO @:XCI?IYI'IONSl • Incident reports shall be filled out in duplicate and turned into your post commander at the end of each shift. • No smoking is allowed on Fiddler's Creek property. NO EXCE! TIONS! -Any activity (or lack thereof) by an officer that contradicts the above post orders shall be grounds for immediate dismissal of rhe officer from die post. General Procedures (Patrol)- 'l7ic following procedures generally apply to all Officers enlnged in routine patrol at fiddler's Creek. for their own safety and that of those they have been aslted to protect, all officer', assigned to mechanized patrol must be alts[, thatcllful and ready to respond at all time. Vehicles are to remain on the site at all times except as required within the normal course of assigned duties oras directed by the Director of Safety. Vehicles arc to be refueled as soon as reasonably 16 1 1 A3 Possible once -1/4 of the fuel has been expendcd. When refueling gas-opcmted vehicles, ensure that the gas receipts are filled out correctly. Since your function is to be on patrol, you will not congregate with other patrols or remain at a Gatehouse for more than ten minutes at a time unless there is a specific need to do m (meal breaks, etc.) Upon assuming motorized patrol duties, vehicles are to be inspected thoroughly and any damage or irregularities noted on your safety Officer Report will be filled out and turned in with your daily report. Patrol Officers are to record the Following kinds of irregularities on an Incident Report when such irregularities am, observed during their tour of duty: • Alarms or medical emergencies • Model homes found unsecured • Street lights broken or otherwise inoperative • Sprinkler system malfunctions • Siyms defaced, broken or missing • Damage to common arca landscaping • Storm damage related to common areas • Keys left in golf carts or henry machinery • The officer will monitor all vehicle traffic and any other unusual activities the Safery Director should have knowledge of during his daily tour.. Any vehicles exceeding the posted speed limit, or other obvious traffic violations, will he doauncnred on art Incident Report, detailing the incident. • 1'nch evening at 7-30 p.m. hfondaX through Situ relax the on duty officer will nun the " Builder sub e \ccption rypnrt Tf any subcontractors sippear to be on pm>P=ty after the estahli he d hours, the on d,n officer will contact the corresponding hutlder Lq='entaove for the puLpo c of makes him/her aro arc and to -eek an c&planation Daily e�ccnnon t4mrt will bt reviewed each mornini hr the Direcroe oUaflty and addinnnal follow un if nccessn r. All Patrol Officers will operate their vehicles in a responsive and courteous manner, ensuring compliance with traffic laws and safety rules butt on and uff road. P:ttticuhatr attention will be paid to precluding damage to private property or common landscape areas such as the golf course:. USE OF VEHICLE FLASHERS The rooftop light bar mounted on vehicles is considered alt extension of the vehicle energuncy flashers. Use of these lights DOGS NOT crenae the operator to ese_d speed limits, ignore traffic signals, or otherwise violate traffic laws. (depending upon the nature of the emergency) Use of these lights will be « sencted to responding to calls for assistance and other similar emergencies or for safety reason$ that would normally entail the use of the vehicle emergency flashers. ALARM RESPONSE Timely and proper n,ponse to alarms is a high priority at Fiddlers Creek. It require: a closely coordinated effort bcthvccn the officers assigned to the Gatehouse and the patrol units. it also requires clear and accurate communication with alarm monitoring companies, the local authorities and Fiddler's Creek personnel (either residents or management as is appropriate). 13 SS 7-57 j a71� s �2 tu1� �`'` is qa ,4i 7 ti>Z 'rl { 4 Y yex p� i" {d.it R 1pr'S'.i+ tt #' �,. t' ., t r� Via� s � f Nil a'NOL r�L ' 3k=,�,ssc9 i s 'k"*,, N'�'- 1<f� '4 �w,.yg �.�•�, �r y!t} Y T x a ��' r � � �"i � � c -b •� �,'h ,� � L_ t � c � s k , 5 }�5 sad, . § s �" ' ^—..:�+-✓"e. w`w. Y�ns�z 4: � � �� s Y y�i;: � t ��'Y �§ ,,t r A,�< fi3MI, �. A 'E4. k 21 9 � a c € ib d" �l�• IAV y`.: Ll Ad 717s -e 'a pry; r ztk > t y k� Ch r 6 r `ate F x; f L � � � ' � � a_ � R # ` ; "wn Wt nR low "In s4 ru•F h� ._ _,8, �"+r•,_ Ae �"*,� •Se t a � k;; ��` z g�:.: ' . W �,�"-"�`,n. 7 1; k, "'`+•;'t'� k>�,r �� 1's ��@K A d d ,3 ^' .riaaea. .__ „�f. ,u �"(�` t pi 'c. v .c�t:,_. _.i..� 7.. �. .r .: 'tc�.,u- �'�&. •.. � _-. � .'`� �� 161.1 A3 0 1-611 A3- MM BZ CONSULTING LLC Bradenton, Florida Bryan.Zoller@Gmail.com (941)812-2585 TECHNICAL MEMORANDUM To: HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT From: BRYAN ZOLLER, P.E. Date: July 15, 2013 Project No.: 1110 Re: Stormwater Management System Inspection Report The Heritage Greens Community Development District (HGCDD), located in Collier County immediately was permitted through the South Florida Water Management District. The original ERP described that the system outfailed into the Immokalee Road Canal. An Environmental Resources Permit (ERP) Modification was issued on 12-26-1996 to accommodate a discharge structure to the south to replace the existing discharge structure on the north end of the project. The purpose of this technical memorandum is to ensure that all assets have been inspected as noted in the original ERP, the ERP modification, and shown on the record drawings. After reviewing Appendix D — System Assessment Spreadsheet of the Stormwater Management System Inspection Report, dated June 2013, it became apparent that the southern control structure mentioned in the permit modification was labeled as HW107 — Control Structure in the June report. This control structure was inspected and photographed as shown below. Page 1 of 2 _16 11►. u �'� Control Structure 107 was inspected for vegetation, debris, and structural integrity and appeared to be ok. Further, this control structure was compared to the attached record drawing plans detail sheet 16 of 22 by Agnoli, Barber and Brundage to verify conformance. Per the note (bottom left) on, control structures 107 & 104 were to have the following actions: "Pending notification by Collier County or the SFWMD, the developer will maintain project outfall off Lake 1 and will brick up proposed outfall structure at Lake 12. After receiving such notification, the structures at Lake 1 will be bricked up and the Lake 12 opened in order to transfer the project outfall to the south east into the Harvey Drainage Basin". Plates In the same detail, there are 3 notes about plates. The first note describes an aluminum plate (skimmer) to be bolted to the concrete structure in front of the weirs. The typical purpose of this skimmer is to skim off floating oil and debris from so they remain in the pond rather than traveling downstream. The second note describes steel plate to be placed over the control structure. We are not sure what the purpose of this is but think it may be a temporary alternative to using bricks and mortar. The third note is to remove the plate in Phase II. We are unsure which plate they are referring to but assume it is the temporary one. Summary The permit modification did change the outfall control structure from the north to the south (107). Please disregard any reference in the June report stating the system outfalls to the north. All assets, including control structure 107, were inspected for proper function. Per attached detail, it is recommended that an aluminum skimmer be added to prevent oils and greases from traveling downstream to fragile wetlands and ecosystems. As learned from websites and permits, and stated in the June report, the HGCDD (originally a farm) was a planned community originally developed as the Dove Pointe Community Development District which became HGCDD in 1996 and turned over to the residents in 2002. It is unknown when ownership was actually turned over to the CDD. Page 2 of 2 16 1 1 A3 ' Greg Urbancic From: Greg Urbancic Sent: Wednesday, May 19, 2010 11:57 AM To: 'H G' Cc: CALVIN TEAGUE Subject: RE: Attachments: Deed to Golf Club 2325-2431.pdf Don- To answer the ownership question first, it appears from the records I reviewed from the Property Appraiser and Clerk of Courts that the lake bottoms are owned by the Golf Club. I have attached a copy of the deed for your information. To take this one step further, the District was dedicated various easements over the lake areas on the face of the plat for Heritage Greens (PB 29, PG 78). 1 would call your attention specifically to dedication #5 which dedicated various Drainage (D.E.) , Maintenance (M.E.) and Access Easements (A.E.) to the District. The subsequent plat pages show these Des, MEs, and AEs over the lakes in the community. I understand your confusion regarding the maintenance responsibilities. I think some of the confusion originated because much of this documentation occurred prior to the plat and possibly before a bond issuance by the CDD. The golf course tracts (1-4) were conveyed to the Golf Club prior to the plat and the Agreement you noted below (2325/2444) was put of record prior to the plat. Paragraph 2 of that Agreement is interesting. It suggests that the CDD does not contemplate an O&M assessment against the golf course property or the clubhouse property. it further provides that the Community Association would reimburse the Golf Club for any O&M charged against the golf course property. Further, as part of the Agreement, the Golf Club agreed to maintain the golf course property, which would include the lakes. Exhibit F to the Agreement sets out the maintenance standards for the lakes. That exhibit provides that the golf course operator would construct the lakes. The one portion of this situation that is clear is that the District is not a party to the Agreement (2325/2444), and as such does not have an explicit and stated right to enforce. I suppose the one question we would need to know is whether the District ever undertook improvements in its drainage easement areas. In other words, when bonds were issued such that the District built or bought any water management improvements? 1 think knowing the answer could help us flush out the District's responsibilities. If the answer is no, then while the district would have easements, it would not, have any improvements of its own to maintain and maintenance would fall under some other party, presumably the Club as the owner. Give me a call if you want to discuss this further. Greg Urbancic Coleman, Yovanovich & Koester, P.A. Northern Trust Bank Building 4001 Tamiami Trail N., Suite 300 Naples, Florida 34103 Phone: (239) 435-3535 Direct Fax: (239) 298-7579 Alternate Fax: (239) 435-1218 Email: nurbancic cyklawfirm.com Website: http://www.cykiawfirm.com Both Greg Urbancic and Coleman, Yovanovich & Koester, P.A. intord that this message be used exclusively by the addrsssee(s) This message may contain information that is privileged, confidential and exempt from disclosure under applicable !aw. Unauthorized disclosure 1611 A3 4.0 CON•IMUNITY DEVELOPMENT DISTRICT IMPROVEMENTS AND ASSOCIATED CONSTRUCTION COSTS Facilities, the construction maintenanc4.,� Ky Liki Lga_jq be finaAn "incl e: 1. Construction of on-site sanitary sewage collection and transmission system. 2. Construction of on-site potable water distribution sycerttttiltisyseni' _ includjnA -�;t}:� in ernal roadways _inc �. includin, avan < <ridin7 ,...w�.�.§.,q1IaJ,.slcl�yalks, etc. 3. Landscaping within road right-of=ways, at project entry and on project perimeter. Elements, which will be constructed by the District, but may be maintained and operated by others will include: I. Sanitary sewage collection and transmission system, which will be dedicated to Collier County Water and Sewer District. 2. Potable water distribution system, which will be dedicated to Collier County Water and Sewer District. 5.0 PROI'OSF.,D ASSESSMENT 5.1 Capital Proiect Summary A list of the proposed Heritage Greens Community District Capital Projects and the construction costs associated therewith is indicated in Tables 2 and 3. Tile total cost for the delivery of the infrastructure by the District to the Community Development, including financing costs is summarized in Appendix A 'Prelinriucrrj• Asse.,sinenl Allelhocloloy rt, Allocation fol• llerilcrge Greell.y Colunumil); De veloInnelll Di.vu-icl" prepared by Fishkind & Associates, Inc. Each of these systems, facilities and services falls under the category of allowable and authorized District activities as defined in Section 190, Florida Statutes and costs associated with each is reasonable. WP -10.040 %. DOC/96 3 Heritage Greens 16 Community Development District Series 1997 Special Assessment Bonds For the Month Ended September 30, 2002 Source of Funds Deposit to Construction Account Deposit to Construction Reserve Account Deposit to Capitalized Interest Account Deposit to Debt Service Reserve Account Costs of Issuance & Underwriters' Discount Interest from Debt Service Accounts Interest from Construction Accounts Total Sources Uses of Funds Costs ofissuance Bond Counsel- Greenberg, Traurig et al Trustee Fees- First Union National Bank Trustee Counsel- Holland & Knight District Counsel- Young, van Assenderp et al Financial Consultant- Fishkind & Associates District Manager- Gary L. Moyer, P.A. Underwriter's Counsel- Nabors, Giblin,& Nickerson Costs of Issuance & Underwriters' Discount Deposit to Capitalized Interest Account Deposit to Reserve Account Contingencies Total Costs oflssuance Construction Costs [inderoround E/eclricity Utility Connections Commercial Tariff 118 Lots Morning Sun cul-de-sac Underground Electricity Location Tota/ Underground Electricity AQgg6glon ofthe Pro/ect- Phase I Ronto Development Corporation Part A Part 8 Part C Tota/ Phase I i 1 A3 " Construction Projects Overall Budget Year to Date Amounts Paid/Rec'd by Variance Bond Funds (Fay.) - Unfay. $4,371,310.00 $4,371,310.00 $0.00 $231,065.00 $231,065.00 $0.00 $647,625.00 $647,625.00 $0.00 $600,000.00 $600,000.00 $0.00 $150,000.00 $150,000.00 $0.00 $75,813,11 $75,813.11 $0.00 $127,759.24 $142,902.69 ($15,143.45) 16,203,572.35 $6,218,715.80 ($15,143.45) Acquisition of the BMW- Phase II Wall System- Vestem, Inc. Additional Wall- Vestem, Inc. Equipment Rental- Naples Rent -All, Fla. Contractor's, Hertz Aluminum Fence- OK Welding Bomanite Entrance Way- T& 5 Concrete & Bomanite Landscape Mulch- Forestry Resources Tree Transplanting & Landscape Installation- Turfmaster Sod- Golden Gate Nursery, S. Florida Sod Removal- Waste Management Fountain- Golf Ventures Electrical- Roberts Electrical Entry Gate System- Action Automatic Door Trees- Pro Tree Farms, Ray's Tree Farm, Green Cay Nursery Irrigation System- Annco Services Collier County Development- Guardhouse Construction Painting of Guardhouse- B. McMahon Plants- Statewide Palms, Clark's Nursery Engineering Costs- Agnoli, Barber & Brundage Tota/ Phase II Construction Year to Projects Date Amounts Overall Paid/Rec'd by Variance Budget Bond Funds Fay. - (Unfay.) $57,700.00 $57,700.00 $0.00 $4,625.00 $4,625.00 $0.00 $5,150.00 $5,150.00 $0.00 $54,400.00 $54,400.00 $0.00 $12,000.00 $12,000.00 $0.00 $43,000.00 $43,000.00 $0.00 $15,000.00 $15,000.00 $0.00 $150,000.00 $150,000.00 $0.00 $647,625.00 $647,625.00 $0.00 $600,000.00 $600,000.00 $0.00 $40,057.70 $40,057.70 $0.00 $1,629,557.70 $1,629,557.70 $0.00 $35,661.00 $35,661.00 $0.00 $23,152.00 $23,152.00 $0.00 $15,988.00 $15,988.00 $0.00 $135,158.00 $135,158.00 $0.00 $209,959.00 $209,959.00 $0.00 $850,000.00 $850,000.00 $0.00 $100,306.84 $100,306.84 $0.00 $477,744.18 $477,744.18 _ $0.00- $1,428,051.02 $1,428,051.02 $0.00 $89,126.00 $89,126.00 $0.00 $8,148.00 $8,148.00 $0.00 $8,610.95 $8,610.95 $0.00 $10,618.00 $10,618.00 $0.00 $9,950.00 $9,950.00 $0.00 $3,888.71 $3,888.71 $0.00 $55,551.37 $55,551.37 $0.00 $14,052.00 $14,052.00 $0.00 $3,130.63 $3,130.63 $0.00 $5,419.78 $5,419.78 $0.00 $9,550.00 $9,550.00 $0.00 $16,419.40 $16,419.40 $0.00 $34,384.32 $34,384.32 $0.00 $32,617.00 $32,617.00 $0.00 $5,030.07 $5,030.07 $0.00 $623.00 $623.00 $0.00 $13,357.61 $13,357.61 $0.00 $79,523.16 $79,523.16 $0.00 $400,000.00 $400,000.00 $0.00 1 of 4 Heritage Greens 1611 A3 Community Development District Series 1997 Special Assessment Bonds For the Month Ended September 30, 2002 Construction Year to Projects Date Amounts overall PaidFRec'd by Variance Budget Bond Funds Fay. - (Unfay.) Enak=rino Agnoli, Barber & Brundage $35,954.25 $35,954.25 $0.00 Com r ctlon Related Legal and Other Fees Young, vanAssenderp & Vamadoe $33,275.24 $33,275.24 $0.00 Bondata- Surety Bond $4,925.00 $4,925.00 $0.00 Fishkind & Associates- Re Calculate Assessment Roll $5,000.00 $51000.00 $0.00 Water Distribution, Sewer Collectlon Roadwarand Drainaae Sanitary Sewer Phase 1A Lift Stations $53,040.51 $53,040.51 $0.00 Sewer Lateral Modifications $4,161.60 $4,161.60 $0.00 Force Main Locate & Test $1,632.00 $1,632.00 $0.00 Pump Down Sewer System $8,853.60 $8,853.60 $0.00 Waterline & Conduits Phase lA Install Conduits $12,316.50 $12,316.50 $0.00 Install Addtl FP&L Conduits $8,835.75 $8,835.75 $0.00 2" Jumper Meter Assembly $3,060.00 $3,060.00 $0.00 Asbuilt Waterline Appurtenances $1,632.00 $1,632.00 $0.00 Chlorinate & Perform Tie -In $2,346.00 $2,346.00 $0.00 Pour Valve Pads & Hydrant Breakaways $1,530.00 $1,530.00 $0.00 Replace Inlet Top $550.00 $550.00 $0.00 Rework Base & Prime $18,060.00 $18,060.00 $0.00 3/4 Asphalt (1st lift) $18,782.40 $18,782.40 $0.00 3/4 Asphalt (2nd lift) $22,394.40 $0.00 $22,394.40 Density Tests $261.00 $261.00 $0.00 Final Grade R.O.W. $3,000.00 $3,000.00 $0.00 Bahia Sod $5,720.00 $5,720.00 $0.00 Hydroseed $2,816.10 $2,816.10 $0.00 Sanitary Phases 1B & 2 Lift Station Complete $148,410.00 $148,410.00 $0.00 PVC Sewer Line- Surface $61,003.14 $61,003.14 $0.00 PVC Sewer Line- 0' - 6' $27,978.60 $27,978.60 $0.00 PVC Sewer Line- 6' - 8' $17,136.00 $17,136.00 $0.00 Sanitary Manhole- 0' - 6 $12,852.00 $12,852.00 $0.00 Sanitary Manhole- 6' - 8' $7,344.00 $7,344.00 $0.00 Sanitary Manhole- 8' - 10' $9,792.00 $9,792.00 $0.00 Sanitary Manhole- 10' - 12' $5,508.00 $5,508.00 $0.00 6" PVC Sewer Service $83,387.04 $83,387.04 $0.00 4" PVC Force Main $22,001.40 $22,001.40 $0.00 6" PVC Force Main $642.60 $642.60 $0.00 8" PVC Force Main $4,207.50 $4,207.50 $0.00 6" Plug Valve $714.00 $714.00 $0.00 Blasting & Rock Excavation $12,737.76 $12,737.76 $0.00 8" PVC Sewer $5,304.00 $5,304.00 $0.00 Water Phases 1B & 2 10" Waterline $9,628.80 $9,628.80 $0.00 8" Waterline $46,308.00 $46,308.00 $0.00 6" Waterline $35,955.00 $35,955.00 $0.00 6" Waterline $2,662.20 $2,662.20 $0.00 10" Gate Valve Box $816.00 $816.00 $0.00 8" Gate Valve Box $4,692.00 $4,692.00 $0.00 6" Gate Valve Box $5,967.00 $5,967.00 $0.00 Fire Hydrant Assembly $47,736.00 $47,736.00 $0.00 Temp Bacti Sample $2,499.00 $2,499.00 $0.00 Perm Bach Sample $1,989.00 $1,989.00 $0.00 3' PVC Water Conduits $15,279.60 $15,279.60 $0.00 Clubhouse Service Stub $463.00 $463.00 $0.00 2of4 Heritage Greens Community Development District Series 1997 Special Assessment Bonds Far the Month Ended September 30, 2002 CQDS&uetlnn Costs (cont Drainage Phases 1B & 2 15" RCP 18" RCP 24" RCP 30" RCP 36" RCP 14 x 23 ERCP 24 x 38 ERCP Storm Manholes Type A Inlet Gutter Inlets Type C Inlets Blasting/ Rock Excavation 12" Stabilized Subgrade 2" Valley Gutter Throat Inlet Top 4' Wide Sidewalk Type A Curb 6" Umerock Base 3/4" Asphalt (tst lift) 3/4" Asphalt (2nd lift) Density Tests Final Grade R.O.W. Install Speed Humps Signage & Striping Bahia Sod Hydroseed Performance Bond Chane Order #1 Fill to Residential Areas Change Order #2 Modifications to Sanitary Collection Change Order #3 Residential Portion of Shared Drainage Change Order #4 Surveys Change Order #S Drainage Canal on East Property Line Change Order #6 Omit 4' Wide Sidewalk Change Order #7 Adjust Bond Costs Change Order #8 Drainage Modifications at Lake # 11 Change Order #9 Crestview Way Waterline Change Order #.I Street & Canal Crossings- Conduits Change Order #11 Gatehouse Parking Change Order #12 Exotic Removal in So. & We.Pres. Change Order #13 2nd Asphalt Lift 500' Entrance Road Change Order #14 Littoral Shelf Plantings 1611• A3 " Construction Year to Projects Date Amounts Overall Paid/Rec'd by Variance Budget Bond Funds Fay. - (Unfay.) $4,781.76 $4,781,76 $0.00 $6,705.48 $6,705.48 $0.00 $57,405.60 $57,405.60 $0.00 $51,408.00 $51,408.00 $0.00 $12,053.34 $12,053.34 $0.00 $695.64 $695.64 $0.00 $2,423.52 $2,423.52 $0.00 $14,535.00 $14,535.00 $0.00 $17,952.00 $17,952.00 $0.00 $5,202.00 $5,202.00 $0.00 $714.00 $714,00 $0.00 $11,277.12 $11,277.12 $0.00 $23,973.75 $23,973.75 $0.00 $64,856.00 $64,856.00 $0.00 $10,704.00 $10,704.00 $0.00 $42,383.25 $42,383.25 $0.00 $3,150.10 $3,150.10 $0.00 $89,747.00 $89,747.00 $0.00 $40,001.52 $40,001.52 $0.00 $47,694,12 $8,787.74 $38,906.38 $1,800.00 $1,800.00 $0.00 $5,800.00 $5,800.00 $0.00 $8,662.00 $8,662.00 $0.00 $5,828.00 $5,828.00 $0.00 $12,330.50 $12,330.50 $0.00 $6,070.50 $6,070.50 $0.00 $13,016.30 $13,016.30 $0.00 3of4 $825,000.00 $825,000.00 $0.00 ($7,857.12) ($7,857.12) $0.00 $43,043.70 $43,043.70 $0.00 $39,249.00 $39,249.00 $0.00 $39,945.00 $39,945.00 $0.00 ($42,383.25) ($42,383.25) $0.00 $8,970.00 $8,970.00 $0.00 $14,928.14 $14,928.14 $0.00 $4,408.70 $4,408.70 $0.00 $39,999.01 $39,999.01 $0.00 $1,120.00 $1,120.00 $0.00 $47,732.00 $47,732.00 $0.00 $4,757.68 $4,757.88 $0.00 $11,006.00 $11,006.00 $0.00 Heritage Greens Community Development District Series 1997 Special Assessment Bonds o— N,c Mnnth Fnrlari GPnh%mhPr 30. 2002 ConstffAVw Costs (cant J Chance Order #15 Additional Clearing at South Preserve Change Order Al Sod Lake Banks r'hanoe Order #17 Various Items nage Aluminum Signs .Stored Materia Tota/ Water Dist./Sewer Coll. Future Protects Tata/ Construction Costs Tota/ Costs Overall Available Funds Remaining Balance of Trust Accounts Construction Account $78,270.31 Construction Reserve Account $0.00 Total 78 270.31 16 11 A 3 `44- Heritage " constructionLear cv Projects Date Amounts Overall Paid/Rec'd by Variance Budget Bond Funds Fay. - (Unfay.) $5,111.00 $5,111.00 $0.00 $25,870.00 $25,870.00 $0.00 $55,758.00 $55,758.00 $0.00 $15,190.00 $15,190.00 $0.00 $0.00 $0.00 $0.00 $2,455,024.06 $2,393,723.28 $61,300.78 $1,826.08 $0.00 $1,826.08 4of4 $4,574,014.65 $4,510,887.79 $63,126.86 $6,203,572.35 $6,140,445,49 $63,126.86 $0.00 $78,270.31 ($78,270.31) 16 1'1 'A3 13 August 2013 To: HGCDD Board of Supervisors From: Jim Marshall Sidewalk Repair Assessment: I have surveyed the Heritage Greens Sidewalks in order to determine the extent of repairs required to put them in a safe condition. The level of repairs vary from simple grinding to complete slab replacement. I have listed below the general location of the recommended repairs and as appropriate comments for the specific location. I have compared my list with that of Severn Trent dated August 1, 2013. My list appears to include most if not all of the Severn Trent list and several others not noted on their list. I probably applied a more stringent standard than was applied by Severn Trent. I obviously would feel more comfortable using my list but if any other board member would like to compare the results I would encourage them to do so. Any possible Firm that would like to undertake the job would most likely want to walk the property and draw their own conclusions as to the exact level of work required The lists below represent my observations: Heritage Greens Drive: From the entrance to the first house there are a couple of cracked areas 2396 Crack 2392 2388 2376 School Crossing Cracks 2372 2364 2360/2358 2252 2236 2224 2220 Front 2220 Side (2) 16 1 '1 A3. Crestview Way From Morning Sun Ln to Golf Course Cross over (2) 2041 2021/2015 1997-126 1997-127 1981-138 1981-140 1957-157 1953-163 1953-162 1945-167 1945-165 1937-169 1917 1913 1909 1905 1901 1897 1893 (2) 1889 1885 161--` A3 Morning Sun Lane 1601 Crack 1605 Crack 1633 Crack 1649 Crack 1657 Crack 1665/1661 1673 Crack 1677 1697 Crack 1705 Crack 1717 1737/1733 1741 Cracks 1871 1959 1987 At Golf Course Cross Over 1991/1995 2055/2051 2109/2105 2117 2127 2135 2139 2155 2185/2179 2189 161 1 A 3 Avian Court Entry Cracked 1841 1857 ��' •' 4 a ,� t fr ate c k -, s e `Y his Utl,A"I.v`1 \\1X k r - S�c-sarK t 1v1\w AW ` Y 1 r Myr I r 1611 `A3 Severn Trent Services 5911 Country Lakes Drive August 19, 2013 Fort Myers, FL 33905 g United States T +1 239 245-7118 F +1 239 245.7120 www. severntrentms. com The Heritage Greens CDD is seeking a contractor to grind and/or replace sidewalk panel in their community. If your firm is interested in bidding on this project, the scope of services are described below. The Scope of Services will include: Repair/grinding of sidewalk panels are defined as bad, moderate and low condition. 1. Repair/grinding on Crestview Way: a. Bad Condos - 1953/162 & 161, 1981/138 & 140, 1984/134 Villas: 1905, 1897 and 1885 b. Moderate Condos- 1997/126,1937 Villas: none c. Low Condos -2029/105, 2021/116 & 115. 2015/120 & 119, 1993/129 & 132, 1957/157, 1945/167 & 165 Villas: 2111, 2091, 1901, 1893 also near golf path/side of 1757 Morning Sun Lane and cracked sidewalk corner of Avian Court common Area. 2. Repair/grinding on Heritage Greens Drive: a. Bad & low - none b. Moderate Single Family Homes - 2220 side of home 3 squares, 2224 or 2226 (no address sign), 2236, 2260, between 2360 & 2358 3. Repair/grinding on Morning Sun Lane: a. Bad Golf Villas - 1871 b. Moderate Golf Villas - 1717, 1673, between 2185 & 2179 c. Low Single Family Homes - Between 1995-1999 and 1991 1995 Golf Villas 1959, 1939-1943 4. All of the following have almost identical cracks in the square near driveway, which may not be a problem but worth noting - 1753, 1741, 1729, 1705, 1677, 1657, 1648, 1633, 1629, 1625, 1605, 1601, 1859 and main entry sidewalk. Additional Bid Information: • Contractors are encouraged to inspect property to measure all of the repair areas before submitting their bids. Heritage Greens Community is located at 2215 Heritage Greens Drive, Maples, FL 34119 All bids should be made out to the Heritage Greens CDD and include proof of insurance, references and be delivered to Severn Trent by Wednesday luiy 31" before 3:00pm. Bids can be emailed, mailed or dropped off to: Lad4LI)s@SevernrrentMS. orn Severn Trent Management Service Attn: Tennille Adams 5911 Country Lakes Drive, Fort Myers, FL 33905 G r)rru5po,ide',,. e should be dCU @SSBG h7 Severn Trent Environmental Services, Int; 16 11 a3 Proposed Notice of Meetings Heritage Greens Community Development District The Board of Supervisors of the Heritage Greens Community Development District will hold their meetings for Fiscal Year 2014 at 6:00 p.m. at the Heritage Greens Community Center, 2215 Heritage Greens Drive, Naples, Florida on the third Monday of each month as indicated below: October 21, 2013 vNovember 18, 2013 December 16, 2013 "January 20, 2014 February 17, 2014 ,;March 17, 2014 April 21, 2014 -May 19, 2014 June 16, 2014 :July 21, 2014 August 18, 2014 September 15, 2014 There may be occasions when one or more Supervisors will participate by telephone. Meetings may be continued to a date, time, and place to be specified on the record at the meeting. Any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (954) 753-5841 at least two calendar days prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service at (800) 955-8770 for aid in contacting the District Office. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based. Calvin Teague Manager 16 11 A3 4�11, Heritage Greens Community Development District Financial Report July 31, 2013 Prepared by HERITAGE GREENS Community Development District Table of Contents 1611 FINANCIAL STATEMENTS Balance Sheet ..................................................... Statement of Revenues, Expenditures and Changes in Fund Balances General Fund ..................................................... SUPPORTING SCHEDULES Non -Ad Valorem Special Assessments Cash & Investment Report SunTrust Bank Reconciliation Check Register Page 1 Paget -3 .......................................................... Page 4 .......................................................... Page 5 .......................................................... Page 6 - 7 .......................................................... Page 8 - 9 1611 A3 R HERITAGE GREENS Community Development District Financial Statements (Unaudited) ✓u/y 31, 2013 16 11 -A3 w" HERITAGE GREENS Community Development District General Fund Balance Sheet July 31, 2013 ACCOUNT DESCRIPTION TOTAL ASSETS Cash - Checking Account $ 7,428 Investments: Money Market Account 175,925 SBA Account 446 SBA Account - Restricted 180 TOTAL ASSETS $ 183,979 LIABILITIES Accounts Payable $ 1,499 Accrued Expenses 943 TOTAL LIABILITIES 2,442 FUND BALANCES Assigned to: Operating Reserves 30,000 Reserves - Drainage 6,000 Reserves - Fountains 5,500 Reserves- Irrigation System 7,500 Reserves - Roads and Sidewalks 16,201 Reserves - Signage 1,000 Reserves - Wall Painting 6,000 Reserves - Wall Replacement 12,786 Unassigned: 96,550 TOTAL FUND BALANCES $ 181,537 TOTAL LIABILITIES & FUND BALANCES $ 183,979 Report Date: 8/5/2013 Page 1 HERITAGE GREENS Community Development District 161,1. A3 General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending July 31, 2013 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) JUL-13 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL REVENUES Interest - Investments $ 400 $ 333 $ 422 $ 89 $ 52 Special Assmnts- Tax Collector 217,904 217,904 217,904 - - Special Assmnts-Discounts (8,716) (8,716) (7,883) 833 - Gate Bar Code/Remotes - - 680 680 - TOTAL REVENUES 209,588 209,521 211,123 1,602 52 EXPENDITURES Administration PIR -Board of Supervisors 1,400 (1,400) 200 FICA Taxes - - 107 (107) 15 ProfServ-Engineering 750 625 714 (89) - ProfServ-Legal Services 3,500 2,920 1,073 1,847 151 ProfServ-Mgmt Consulting Sery 35,895 29,913 29,913 - 2,991 P rofServ- Property Appraiser 3,269 3,269 3,269 - ProfServ-Special Assessment 5,463 5,463 5,463 - ProfServ-Web Site Development 650 650 619 31 Auditing Services 3,200 3,200 3,200 - Communication -Telephone 50 42 1 41 - Postage and Freight 500 420 1,328 (908) 724 Insurance - General Liability 7,000 7,000 7,615 (615) - Printing and Binding 1,500 1,250 625 625 Legal Advertising 1,200 1,000 182 818 - Misc-Bank Charges 500 420 476 (56) 44 Misc-Assessmnt Collection Cost 4,358 4,358 4,200 158 - Office Supplies 300 250 30 220 12 Annual District Filing Fee 175 175 175 - Total Administration 68,310 60,955 60,390 565 4,137 Public Safety Contracts -Security Services 48,000 40,000 38,925 1,075 3,881 Contracts -HVAC 350 291 - 291 - Contracts -Sheriff 3,000 2,500 1,700 800 - Communication - Telephone 1,500 1,250 1,031 219 109 Electricity- Entrance 2,200 1,833 1,521 312 155 Utility - Water & Sewer 900 750 539 211 51 Report Date: 8/5/2013 Page 2 16 Y1 A3 HERITAGE GREENS Community Development District Statement of Revenues, Expenditures and Changes In Fund Balances For the Period Ending July 31, 2013 General Fund ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) JUL-13 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL Lease - Carts 1,500 1,500 1,500 - - R&M -Gate 4,352 3,627 1,283 2,344 324 R&M -Gatehouse 1,500 1,250 203 1,047 - Op Supplies - Transmitters - - 589 (589) - Op Supplies - Gatehouse 250 210 654 (444) 183 Cap Outlay - Equipment 6,726 5,605 665 5,605 - Total Public Safety 70,278 58,816 47,945 10,871 4,703 Landscape 28,500 25,422 26,917 (1,495) 8,253 Contracts -Landscape 18,000 15,000 13,505 1,495 1,255 Contracts -Preserve Management 2,000 2,000 1,760 240 - Electricity - Irrigation 2,000 1,670 1,626 44 169 R&M -Renewal and Replacement 1,500 1,250 - 1,250 R&M -Canals 2,600 1,300 1,295 5 - R&M -Fountain 900 750 2,397 (1,647) 75 R&M -Grounds 8,500 7,083 45 7,038 - R&M -Irrigation 2,500 2,083 220 1,863 R&M -Preserves 500 417 - 417 Misc-Special Projects 4,000 3,333 5,544 (2,211) - Total Landscape 42,500 34,886 26,392 8,494 1,499 Road and Street Facilities Electricity - Streetlighting 11,000 9,167 7,888 1,279 838 R&M -Drainage 2,500 2,083 18,004 (15,921) 6,750 R&M -Roads & Alleyways 2,000 1,670 360 1,310 - R&M -Sidewalks 1,750 1,460 - 1,460 Traffic Signage Rehabilitation 1,250 1,042 665 377 665 Reserve - Roadways 10,000 10,000 - 10,000 - Total Road and Street Facilities 28,500 25,422 26,917 (1,495) 8,253 TOTAL EXPENDITURES 209,588 180,079 161,644 18,435 18,592 Net change in fund balance $ $ 29,442 $ 49,479 $20 037 $ (18,540) FUND BAL, BEGINNING (OCT 1, 2012) 132,058 132,058 132,058 FUND BALANCE, ENDING $ 132,058 $ 161,500 $ 181,537 Report Date: 8/5/2013 Page 3 1611 A3 HERITAGE GREENS Community Development District Supporting Schedules July 31, 2013 16ki A3 HERITAGE GREENS Community Development District Non -Ad Valorem Special Assessments Collier County Tax Collector - Monthly Collection Report For the Fiscal Year ending September 2013 % Collected 100.00% TOTAL OUTSTANDING $ 0 Report Date: 7/1/2013 Page Discount / Gross Date Net Amount (Penalties) Collection Amount Received Received Amount Costs Received Assessments Levied FY 2013 $ 217,904 Allocation % 100% 11/07/12 $ 1,247.06 $ 71.30 $ 25.45 $ 1,343.81 11/14/12 $ 23,340.07 $ 992.40 $ 476.33 $ 24,808.80 11/29/12 $ 44,346.14 $ 1,885.56 $ 905.02 $ 47,136.72 12/13/12 $ 109,729.78 $ 4,632.20 $ 2,239.38 $ 116,601.36 01/04/13 $ 4,520.17 $ 142.60 $ 92.25 $ 4,755.02 01/31/13 $ 10,071.56 $ 266.64 $ 205.54 $ 10,543.74 03/06/13 $ 1,203.49 $ 12.39 $ 24.56 $ 1,240.44 04/10/13 $ 2,427.21 $ 4.13 $ 49.54 $ 2,480.88 04/30/13 $ 6,013.31 $ (37.20) $ 122.72 $ 6,098.83 06/04/13 $ 417.36 $ (12.40) $ 8.52 $ 413.48 06/21/13 $ 2,504.17 $ (74.40) $ 51.11 $ 2,480.88 TOTAL $ 205,820 $ 7,883 $ 4,200 $ 217,904 % Collected 100.00% TOTAL OUTSTANDING $ 0 Report Date: 7/1/2013 Page HERITAGE GREENS Community Development District Cash and Investment Report July 31, 2013 General Fund Maturity Yiel Balance Account Name Bank Name Checking Account - Operating SunTrust Bank Checking Account - Operating Bank United Operating Acct SBA Operating Acct (Restricted) SBA Money Market Account Bank United lb 11 A 3 All Funds Investment Tyne Maturity Yiel Balance n/a n/a 0.10% $6,427 n/a n/a 0.00% $1,000 n/a Na 0.18% $446 n/a n/a 0.00% $180 Business MMA n/a 0.35% $175,925 Total $183,979 Report Date: 8/5/2013 Prepared By: Severn Trent Management Services Page 5 16 11 A3 " Heritage Greens CDD Bank Reconciliation Bank Account No. 9920 Statement No. 07-13 Statement Date 07/31/13 G/L Balance ($) 6,427.76 Statement Balance 18,747.77 G/L Balance 6,427.76 Outstanding Deposits 0.00 Positive Adjustments 0.00 ------------- Subtotal 18,747.77 Subtotal 6,427.76 Outstanding Checks 12,320.01 Negative Adjustments 0.00 Total Differences 0.00 Ending G/L Balance 6,427.76 Ending Balance 6,427.76 Difference 0.00 Posting Cleared gutg Document Type Document No. Description Amount Amount Difference Checks 06/26/13 Payment 2672 COLEMAN, YOVANOVICH 220.00 220.00 0.00 06/26/13 Payment 2673 COLLIER COUNTY SHERIFF'S OFFICE 127.50 127.50 0.00 06/26/13 Payment 2674 FEDEX 8.23 8.23 0.00 07/01/13 Payment 2676 FPL 1,113.75 1,113.75 0.00 07/01/13 Payment 2677 KENT OF NAPLES 692.00 892.00 0.00 07/01/13 Payment 2678 NAPIER ENTERPRISES INC 200.00 200.00 0.00 07/01/13 Payment 2679 PJM LAWN SERVICE 1,374.70 1,374.70 0.00 07/01/13 Payment 2680 PAYMENT POOLS LLC 75.00 75.00 0.00 07/03/13 Payment 2681 CENTURY LINK 102.26 102.26 0.00 07/03/13 Payment 2682 KENT OF NAPLES 692.00 892.00 0.00 07/16/13 Payment 2684 KENT OF NAPLES 892.00 892.00 0.00 07/16/13 Payment 2685 SEVERN TRENT ENVIRONMENTAL SERVICES 651.00 651.00 0.00 07117/13 Payment 2686 RONALD C. PARROTT 134.70 134.70 0.00 07/23/13 Payment 2687 COLEMAN, YOVANOVICH 151.25 151.25 0.00 07/23/13 Payment 2688 COLLIER COUNTY UTILITY BILLING 50.78 50.78 0.00 07123/13 Payment 2689 FEDEX 8.15 8.15 0.00 07/23/13 Payment 2690 KENT OF NAPLES 1,842.00 1,842.00 0.00 07/23/13 Payment 2691 LYKINS SIGNTEK INC. 665.00 665.00 0.00 Total Checks ... ............. . ... .. ... .. ..... ... .... .... ...... . .. .. 9,400.32 9,400.32 0.00 Deposits 07/19/13 ACH DEBIT SUNTRUST MONTHLY ANALYSIS FEE -JUNE 2013 -43.95 -43.95 0.00 07/31/13 ACH CREDIT SUNTRUST INTEREST INCOME-JULY2013 1.34 1.34 0.00 07/18/13 ACH DEBIT IRS USATAXPYMT-RON PARROTT -80.60 -80.60 0.00 Total Deposits ....... ... .. . ... . .. . ............. ..... ... ..... . ...... -123.21 -123.21 0.00 Outstanding Checks Page 6 16Cf Heritage Greens CDD Bank Reconciliation Postlnc Cleared Date Document Type Document No. Description Amount mon Difference 07/16/13 Payment 2683 BRYAN MICHAEL ZOLLER 6,750.00 0.00 6,750.00 07/31/13 Payment 2692 CENTURY LINK 109.14 0.00 109.14 07/31/13 Payment 2693 FEDEX 8.15 0.00 8.15 07/31/13 Payment 2694 KENT OF NAPLES 892.00 0.00 892.00 07/31/13 Payment 2695 PJM LAWN SERVICE 1,255.00 0.00 1,255.00 07/31/13 Payment 2696 RAYMENT POOLS LLC 75.00 0.00 75.00 07/31/13 Payment 2697 SEVERN TRENT ENVIRONMENTAL SERVICES 3,230.72 0.00 3,230.72 Total Outstanding Checks ..... . . ... .............................. .... ... 12,320.01 Page 7 U 1611 A 3 s7 ev7 LL 03ci 2 . 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LL z a w O a O z z J Z N 3 Z LL LL (n LL O w x O (n z > X O g w J J W F F H W F Y (n !n M N O w w w } W w W H N H F O U LL Y Y J U LL Y a. 2 y N N (n cr M M M M M M M M M M M M M M M Nq N 0) N N N qYM M Mn 0 mY M M M M .r - roiz o i i n �Y r�o# o o o oo o o Y#YeM W W W YeW Yp^j W o W o w o a o o g w o W o w$ W g g g o w o Page 9 M 0..l m Trent Management Services Country Lakes Drive Ayers, FL 33905 d States Fields of Green Lawn Care David West 4891 Palmetto Woods Drives Naples, FL 34119 16 f1 A3 vomer o•-';yEV 8Q� C),4 16 11 A3 '"' Heritage Greens Community Development District Severn Trent Management Services 5911 Country Lakes Drive • Fort Myers, Florida 33905 Telephone: (239) 245-7118 • Fax: (239) 245-7120 August 14, 2013 Fields of Green Lawn Care David West 4891 Palmetto Woods Drives Naples, FL 34119 Re: Landscapers parking on common grass area To Whom It May Concern, I am the District Manager for Heritage Greens Community Development District (CDD). It has been brought to my attention that your landscapers have been parking on the common grass areas within the community. Parking on the common grass areas is prohibited and vehicles can be towed for such violations. To note, a sprinkler head was damaged by one of your trucks on July 26th when they parked on the grass and had to be repaired at our expense. We ask that you prohibit your landscapers from parking on the grass to avoid future damages. Any future expense caused due to the disregard of your landscapers will be repaired at your expense for damages incurred. Thank you for your cooperation in this matter. If you have any further questions, don't hesitate to contact me. Beards Caln T District ager 16i1A3 " TLLLL N J J LL J LL J LL J LL J LL J LL J LL J LL J LL J LL J U- J LL J LL J LL Z J LL J LL J LL J LL. 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C C 1 (a (o CDN� oN 2 0 OL 2 M 2 m co - N - — C -q Lo 0 Z Z- Z N Z N Q N N N M M M M M M M M M M M ++ O_ r O N M Ln 1-- 00 O O CN r N M er t!9 CO I� 00 Qf O r r r N r M r r r w r h r 00 r m r O N r N N N M N d. N N N w N P N 00 N m N O M F'1LED #43 ItTY,1 t_ORIOA 2013 OCT -4 PM 4' 48 MINUTES OF MEETING HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT flb V'' A3 " CLERK OF COUMM5 regular meeting of the Board of Supervisors of the Heritage Greens Community _DevelopmentDistrictwas held on Monday, August 19, 2013 at 6:00 p.m. at the Heritage Greens BY _.__ i y Center, 2215 Heritage Greens Drive, Naples, Florida. Present and constituting a quorum were: Ron Parrott George Coombs Marsha Coghlan James A. Marshall Henry Michaelson Also present were: Calvin Teague Several Residents Chairman Vice Chairman Assistant Secretary Assistant Secretary Assistant Secretary District Manager The following is a summary of the minutes and actions taken at the August 19, 2013 Heritage Greens CDD Board of Supervisors meeting. FIRST ORDER OF BUSINESS Roll Call Mr. Teague called the meeting to order and called the roll. SECOND ORDER OF BUSINESS Approval of Agenda No changes were made to the agenda. On MOTION by Mr. Coombs seconded by Ms. Coghlan with all in favor the agenda was approved. FOURTH ORDER OF BUSINESS Approval of the Minutes of the July 15, 2013 Meeting Mr. Teague stated each Board member received a copy of the minutes of the July 15, 2013 meeting and requested any corrections, additions or deletions. There being no changes to the minutes, On MOTION by Mr. Parrott seconded by Ms. Coghlan with all in favor the minutes of the July 15, 2013 meeting were approved. August 19, 2013 16-11 A3 aw Heritage Greens C.D.D. THIRD ORDER OF BUSINESS Audience Comments Several residents spoke in favor of retaining security guards. FIFTH ORDER OF BUSINESS Mr. Teague reviewed the proposed increase in assessments. Public Hearing to Adopt the Budget for Fiscal Year 2014 (Resolution 2013-3) and Levy of Non Ad Valorem Assessments (Resolution 2013-4) budget for Fiscal Year 2014 and noted there is no On MOTION by Mr. Coombs seconded by Ms. Coghlan with all in favor the public hearing was opened. There being no comments from the public, On MOTION by Mr. Parrott seconded by Mr. Coombs with all in favor the public hearing was closed. The Board reviewed the budget and no changes were made. On MOTION by Mr. Parrott seconded by Ms. Coghlan with all in favor Resolution 2013-3, adopting the budget for Fiscal Year 2014 as presented, was adopted. On MOTION by Ms. Coghlan seconded by Mr. Coombs with all in favor Resolution 2013-4, levying non -ad valorem assessments, was adopted. SIXTH ORDER OF BUSINESS Old Business A. School Crossing Guard Discussions Mr. Teague reported a letter was sent to the School Board President with a copy to the Superintendant regarding assignment of a crossing guard at the school drop-off area. B. Gate and Security Considerations There was discussion regarding gate security issues and there was Board consensus to retain security guards until the following issues are addressed and resolved: • There were questions and concerns regarding the tele -entry maintenance contract with Kent Security and lack of maintenance on their part. The Board requested a copy and summary of the contract including commitments by Kent Security, termination dates and warranty implications. 2 August 19. 2013 I A A 3 Heritage Greens C.D.D. • There was Board consensus not to limit residents' tele -entry numbers to area code 239. A cost proposal will be prepared for the next meeting. C. Stop Sign Project Update Mr. "Teague reported stop signs throughout the community were replaced. 1). Wall Cleaning Update Photographs of the wall were distributed to the Board and the following was discussed: • The wall will be cleaned during the dry season and a cleaning solvent may be used. • Ms. Coghlan suggested the sidewalk to the school be power washed as well. B. Lake [lank Maintenance Responsibilities Mr. Teague reported he reviewed existing documents with the District engineer and District attorney. He reported the following: • Lake bottorns are owned by the Golf Course. • The District has a drainage easement and is responsible for drainage as well as the Stormwater Management Permit (CRP). • The I1GCA has a Water Use Permit and the Golf Course is the owner of record of the lakes. • The agreement between the HGCA and the Golf Course states the Golf Course will maintain the lakes and the District will not assess the Golf Course. 'The District is not a party of this agreement. • The Board agreed homeowners should be responsible for washouts and the Golf Course is responsible for lake maintenance. • This topic will not be pursued further. F. Sidewalk Repair/Replacement Bid A handout was distributed containing summarized information of Mr. Marshall's side\valk repair assessment. a copy of which is attached hereto and made a part of the public record. Thcre was Board consensus to obtain bids for repairs and grinding. W August 19, 2013 16 1 1A3 14 Heritage Greens C.D.D. G. Maintenance Needs for Area between Fence and Wall Photographs were distributed and it was noted the fence is on the property line. The Board requested proposals to clear out the area. SEVENTH ORDER OF BUSINESS New Business There not being any, the next item followed. EIGHTH ORDER OF BUSINESS Supervisor Committee Reports A. Landscaping and Beautification There not being any, the next item followed. NINTH ORDER OF BUSINESS Manager's Report A. Follow -Up Items All follow-up items were discussed previously in the meeting. B. Meeting Schedule for Fiscal Year 2014 The Board reviewed the meeting schedule. On MOTION by Ms. Coghlan seconded by Mr. Marshall with Ms. Coghlan and Mr. Marshall voting aye and Mr. Coombs, Mr. Michaelson and Mr. Parrott voting nay, reducing the meeting schedule to every other month starting in November failed to pass. There was Board consensus to keep the meeting schedule for Fiscal Year 2014 as presented with the option to cancel meetings if necessary. C. Approval of Financial Statements Mr. Teague reviewed the financials. On MOTION by Mr. Coombs seconded by Mr. Michaelson with all in favor the financials were approved. TENTH ORDER OF BUSINESS Attorney's Report There being no report, the next item followed. ELEVENTH ORDER OF BUSINESS Engineer's Report There being no report, the next item followed. TWELFTH ORDER OF BUSINESS Supervisors' Requests and/or Comments The following was discussed: • Mr. Marshall reported over 200 clickers were sold. He noted the form distributed to residents quotes $20 per clicker; however, the cost per clicker increased to $26. 4 16.11 A31-'� August 19, 2013 Heritage Greens C.D.D. On MOTION by Ms. Coombs seconded by Mr. Parrot with all in favor clickers will be sold at the purchase price rounded off to the nearest dollar. • Mr. Marshall reported there were issues with the exit swing gate. THIRTEENTH ORDER OF BUSINESS Audience Comments A resident requested permission to remove a tree located on District property at her cost because it is causing damage to her driveway. On MOTION by Mr. Coombs seconded by Mr. Marshall with all in favor the Board approved removal of the tree. TWELFTH ORDER OF BUSINESS Supervisors' Requests and/or Comments (Continued) Mr. Parrott identified three street lights, which are out. He will send Mr. Teague the information so they can be repaired. FOURTEENTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Coombs seconded by Ms. Coghlan with all in favor the meeting was adjourned. Calvin Teague Secretary �1 Ronald Parrott Chairman 1641A3 Heritage Greens Community Development District Board of Supervisors Ronald Parron. Chairman (;Col. Le Coombs. Vice Chairman Marsha Coghlan. Assistant Secretary Jim Marshall, Assistant Secretary I lenry Michaelson, Assistant Secretary Calvin "League, District Manager Greg Urbancic, District Counsel James Carr, PG, District Engineer Regular Meeting Agenda - Revised Monday September 16, 2013 - 6:00 p.m. 1. Roll Call 2. Approval of Agenda i. Audience Comments 4. Approval of the Minutes of the August 19, 201 3) Regular Meeting and Acceptance of the August 19, 2013 Workshop Meeting 5. Old Business A. School Crossing Guard Discussions B. Security Discussions i. Tele -Entry Issues ii. flours of Coverage for Guards iii. Other Concerns which can be dealt with Immediately 6. New Business A. Sidewalk Repair/Replacement Bids B. Bids for Vegetation Removal between Fence and Wall C. Review of Stormwater Maintenance Report 7. Manager's Report A. Follow -Up Items B. Preserve Maintenance Contract C. Approval of Financial Statements 8. Attorney's Report 9. Engineer's Report 10. Supervisors' Requests and/or Comments ]I. Audience Comments 12. Adjournment Note: Next meeting is scheduled for Monday, October 21, 2013 at 6:00 p.m. District Office: 210 N. University Drive, Suite 702 Coral Springs, Florida 954-753.5841 www.heritagegreenscdd.org Meeting Location: Heritage Greens Community Center 2215 Heritage Greens Drive Naples, Florida ZI Naples Daily News Naples, FL 34110 Affidavit of Publication Naples Daily News --------------------------------------------------+------------------------ HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT 210 N UNIVERSITY DR #702 CORAL SPRINGS FL 33071 REFERENCE: 027769 59698475 NOTICE OF MEETINGSHE State of Florida Counties of Collier and Lee Before the undersigned authority, personall appeared Lynn Schneider, says that she serves 'I the Order Entry Data Specialist, of the Nagle;';:`: Daily News, a daily newspaper published at Na` in Collier County, Florida: distributed in Co' and Lee counties of Florida; that the attache;:; copy of advertising was published in said newspaper on dates listed. Affiant further says that the said Naples x News is a newspaper published at Naples, in s Collier County, Florida, and that the said C. newspaper has heretofore been continuously day and has been entered as second class mail c=; matter at the post office in Naples, in said Collier County, Florida, for a period of 1 y next preceding the first publication of the h= attached copy of advertisement; and affiant;' further says that he has neither paid nor promised any person, firm or corporation any „- discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. PUBLISHED ON: 09/17 AD SPACE: 56 LINE �r FILED ON: 09/17/12 -----------------------------------==-'"-----3-- t - ---------------------- Signature of Affiant Sworn to and Subscribed Personally known by me ore,a°io� this Off/ Ul day Of 40A,ROSEMARYTURNCommission# EE O6 303 e= Expires June 29, 2015 pF � emW rm TmyhM l wr-,oe Ma $ -7019 2 0/:; 1611 September 11, 2013 To: Cal Teague, District Manager From: Gary Rawlings, Assistant District Manager Re: Heritage Greens 2013 Sidewalk Repairs Project I inspected the sidewalks August 14, 2013 and met with Supervisor Marshall on August 28, 2013 to review the Sidewalk Repair Assessment List that he had prepared. We walked and drove the community and I took some photos for reference. I prepared an Excel Spreadsheet and developed a Request for Bids (RFB). RFB's were sent out August 28, 2013 to the following companies: • Tincher Concrete Construction, Inc. • Southwest Development Services, Inc. • Conidaris General Contractors, Inc. 2 RFB's were returned: • Conidaris General Contractors $ 9,950.00 • Tincher Concrete Construction Inc. $11,550.00 Tincher Concrete Construction, Inc. would replace all 77 locations with new sidewalk slabs. Conidaris General Cordractors, Inc. would grind 43 sections and replace 34 sections. Please let me know if you want me to proceed with this project. Attachments: • Conidaris Proposal • Tincher Proposal • Request for Bids Package Gary Rawlings, Assistant District Manager Severn Trent Management Services 5911 Country Lakes Drive Fort Myers, FL 33905 T: 2392457118 x303 F:2392457120 Email: grawlin s c�seyerntrentms.com A3 " 1.6 11 A3 P" - -= Proposal ---- CONIDARIS BUILDERS & GENERAL CONTRACTORS, INC. St, Lic #CGC U5J,201 CVC 046019 15645 Pinc Ridgc Road • Fort Myers, FL 33908 Phonc: 2],9-415-707/1 • Fax: 239-415-2AA< 'kUl'l )S:1 t. Sl'l;\{nl Il)'1 (1 PI It)Nlf IUA'1'1• Severn Trent: Management -'services 239-245-7118 X 303 September 11. 2013 : rHEEr ^^^ jt )R NAME. 5911 County Lakes Drive 2013 SW Repair / Replacement Project Y. S't.11E. AND ZIP CUD]- Fort Myers, FL 33905 v t`�'" t"`"t11O.i Heritage Greens CDD @ 2013 Sidewalk Repairs n-rENTI ON. GaryRawlings (FAX NUME ER 239-245-79,20) We hereby submit spccifications and estunatcs fur: 2013 Sid=walk Repair and Replacement Project. 1. Remove and replace sidewalks as indicated on attached work sheets. 2. Grind down sidewalks as needed at specified locations to help prevent tripping, as indicated on attached work sheets. 3. All areas coned off during construction. 4. All areas left clean when completed. 5. Locations and work to be completed on sheets 2 and 3. NOTE: DUE TO ANY UNFO iESEEN CONDTIONS ALL EXTRAS WILL BE AT COST PLUS BASIS. EXCLUDED: ALL PERMIT FEES, Ai.L PERMITS, LAYOUT, AND PLANS tie Napose hereby to furnish material and labor complete i it accordance with above specifications, for the sum of. Nine thousand nine hundred fifty--------•-----------------••-----------------------------------------___ 'ay -menu w be made as follows: --" dollars f S 50% Down and Balance upon Completion All material is gurarwiteed to be as specified. AGI w orh to be conaplcccd in a w.,rltosan lihc snanuct aceordin to standard practices, Any alteration addeviation from ahmc spxilieation involving extra costs will be excoltcd only upon. writicn orders, and will bco)mc art extra charge over and above tire estimate. Alt agreements contngent upon sttiltes, accidents or delars beyond our com.rd. (honer locarry Circ, iornado and other acscsctry insurance. Our workers are fully covered by Workmen's Compensation Insurance. Date ofAcceptance'l'he above prices, specifications and conditions an satisfactory and are Nearby accepted. You are authoriztd to do the work ai specified. Payment M11 he made as outlined above 9,950.00 Audaorived Robert A. Conidaris Signature Notc: Thi.t prolmW stay he withdra+tat by tit if aot accepud %ithin 30..... drys X 'Signatute — 'AGE GREENS CDD 2013 SIDEWALM: REPAIRS :T ADDRESS * DENOTES CRACKS HERITAGE GREENS DR SUBTOTAL CRESTVIEW WAY SUBTOTAL MORNING SUN LN ENTRANCE* 2396" 239:. 238E 2376 SCHOOL XING (2) 237:. 2361- 2360/2358 225:: 2236 2224 2220 FRONT 2220 SIC E (2) MORNING SUP! LN TO GC XOVER (2) 204:. 2021/2315 1997-1.26 1997-127 1981-138 1981-1.40 1957-157 1953-1.63 1953-1.62 1945-1.67 1945-1.65 1937-1.69 191" 191:1 1909 190:, 190:- 189" 1893+2) 188! ) 1885 1601* 1605* 1633* 1649* 1657* 16 11 A3 CMIND REPLACE BID Replace 7 Slabs Replace 2 Slabs Grind 1 Slab Grind 1 Slab Grind 1 Slab Replace 2 Slabs Grind 1 Slab Grind 1 Slab Replace 2 Slabs Replace 2 Slabs Replace 1 Slab and Grind 1 Slab Grind 1 Slab Grind 1 Slab (Replace 2 Slabs and Grind 1 Slab (:;rind 2 Slabs Grind 2 Slabs (Replace 1 Slab and Grind 1 Slab (3 rind 1 Slab ,rind 1 Slab Grind 1 Slab Grind 1 Slab Grind 1 Slab Grind 1 Slab Grind 1 Slab Replace 1 Slab Grind 1 Slab Grind 1 Slab Grind 1 Slab Grind 1 Slab Grind 1 Slab Grind 1 Slab Grind 1 Slab Grind 1 Slab Grind 1 Slab Grind 1 Slab Grind 1 Slab Cut 1' Section and Replace Cut 1' Section and Replace Cut 1' Section and Replace Cut 1' Section and Replace ut 1' Section and Replace 1 16.11 A3. 0 1665/3661 Grind 1 Spot 167_.* Saw cut and Replace 1' Section 1677 Saw cut and Replace 1' Section 1697 Hot Patch 1 Spot 1705 Saw cut and Replace 1' Section 1717 Grind 1 Spot 1737/1733 Grind 1 Spot 1743 * Saw cut and Replace 1' Section 187 L Grind 1 Spot 195-) Grind 1 Spot 1987 AT GC ROVER Grind 1 Spot 1991/1995 Grind 1 Spot 2055/2051 Grind 1 Spot 2109/2105 Grind 1 Spot 211? Grind 1 Spot 212' �3ind 1 Spot 2133 Grind 1 Spot 21311 Grind 1 Spot 2155 Replace 2 Slabs 2185/2179 Replace 2 Slabs 2189 Replace 2 Slabs SUBTOTAL AVAIAN Cr ENTR'e* Grind 1 Spot 184:. Grind 1 Spot 185.' Grind 1 Spot SUBTOTAL TOTAL BID 16 11 A3 Tincher Concrete Construction, Inc. 16900 Gator Road Fort Myers, FL 33912 (239) 267-7766 FAX (239) 267-3532 Specific Notes THIS IS A PROPOSAL ONLY. CONTRACTUAL AND SCHEDUALING DETAILS TO BE AGREED UPON BEFORE START OF WORK.IN ORDER TO GUARANTEE PRICING, TCC MUST BE NOTIFIED OF PROPOSAL ACCEPATNCE WITHIN 30 DAYS OF DATED PROPOSAL. DOES NOT INCLUDE PERMITS, TESTING OF MATERIAL OR SUBGRADE.EXISTING SUBGRADE DEEMED ACCEPTABLE. ACCESS OF WORK AREA TO BE PROVIDED(CHUTE POUR FROM READYMIX TRUCK). DOES NOT INCLUDE SEALERS, (CONCRETE OR JOINT), JOINTS OTHER THAN SAWCUT 1l2" BITUMINOUS FIBER OR SURFACE TREATMENTS. CONCRETE WORK ONLY, LAYOUT BY OTHERS, TO BE CUT AND COMPACTED TO PROPER GRADE. PRICED BASED ON ONE CREW PER DAY DURING NORMAL DAYLIGHT HOURS, MONDAY THROUGH FRIDAY. ALL QUANTITIES ARE APPROXIMATE, FINAL PAYMENT BASED ON FEILD MEASURE. NO WORK WILL BE PERFORMED 60 (SIXTY) DAYS PAST INVOICE DATE. IF A PUMP IS NEEDED AN ADDITIONAL FEE IS REQUIRED. WE DO NOT INTEND TO BOND ANY WORK. IF NIGHT WORK IS PERFORMED AN ADDITIONAL FEE IS REQUIRED. THIS PROPOSAL AND NOTES WILL BECOME PART OF ANY CONTRACT. PAY WHEN PAY TERMS WILL NOT EXCEDE 60 DAYS FROM INVOICE DATE INCLUDING ALL CHANGE ORDERS. Proposal # 1071939 Submitted To Phone 954-753-5841 Fax 954-796-0623 Date 9/11/2013 Company Severn Trent Services Project Heritage Greens Sidewalk Repair Address 210 North University Drive, Location Naples City Coral Springs Engineer o ung State FL Zip 33071 Project # Revision Subject to prompt acceptance within 30 days. We propose to furnish materials and labor at the prices) set forth below: Item Quantity Unit Price Extension 4" Sidewalk Replacement 77 EA 150.00 EA 11,550 5' x 5' sections at each location Includes removal and disposal of existing sidewalk due to damage or trip hazards. No reinforcement / handtooled joints Printed: 9/11/2013 2:54:06 PM Page: 1 of 2 16 14 A3 SpecNic Notes - Recap * THIS IS A PROPOSAL ONLY. CONTRACTUAL AND SCHEDUALING DETAILS TO BE AGREED UPON BEFORE START OF WORKIN ORDER TO GUARANTEE PRICING, TCC MUST BE NOTIFIED OF PROPOSAL ACCEPATNCE WITHIN 30 DAYS OF DATED PROPOSAL. * DOES NOT INCLUDE PERMITS, TESTING OF MATERIAL OR SUBGRADE. EXISTING SUBGRADE DEEMED ACCEPTABLE. ACCESS OF WORK AREA TO BE PROVIDED(CHUTE POUR FROM READYMIX TRUCK). * DOES NOT INCLUDE SEALERS, (CONCRETE OR JOINT), JOINTS OTHER THAN SAWCUT 1/2" BITUMINOUS FIBER OR SURFACE TREATMENTS. • CONCRETE WORK ONLY, LAYOUT BY OTHERS, TO BE CUT AND COMPACTED TO PROPER GRADE. • PRICED BASED ON ONE CREW PER DAY DURING NORMAL DAYLIGHT HOURS, MONDAY THROUGH FRIDAY. • ALL QUANTITIES ARE APPROXIMATE, FINAL PAYMENT BASED ON FEILD MEASURE. • NO WORK WILL BE PERFORMED 60 (SIXTY) DAYS PAST INVOICE DATE_ • IF A PUMP IS NEEDED AN ADDITIONAL FEE IS REQUIRED. • WE DO NOT INTEND TO BOND ANY WORK. • IF NIGHT WORK IS PERFORMED AN ADDITIONAL FEE IS REQUIRED. • THIS PROPOSAL AND NOTES WILL BECOME PART OF ANY CONTRACT. • PAY WHEN PAY TERMS WILL NOT EXCEDE 60 DAYS FROM INVOICE DATE INCLUDING ALL CHANGE ORDERS. Does not include excavation, engineering, testing, or traffic control T.C.C. will choose its own concrete supplier Note. All concrete is 3000 PSI with no reinforcement unless otherwise noted We hereby propose to furnish labor and materials - complete in accordance with the above specifications, for: Unit Price dollars $ Signature Tincher Concrete Construction, Inc. By: Terry Title Date Printed: 9/11/2013 2:54:06 PM Page: 2 of 2 16 11 A3 HERITAGE GREENS CDD 2013 SIDEWALK REPAIRS STREET ADDRESS GRIND REPLACE BID * DENOTES CRACKS HERITAGE GREENS DR ENTRANCE* X 2396* 2392 2388 2376 SCHOOL XING (2) 2372 2364 2360/2358 2252 2236 2224 2220 FRONT 2220 SIDE (2) SUBTOTAL _ CRESTVIEW WAY MORNING SUN LN TO GC xovER (2) 2041 2021/2015 1997-126 1997-127 1981-138 1981-140 1957-157 1953-163 1953-162 1945-167 1945-165 1937-169 1917 1913 1909 1905 1901 1897 1893 (2) 1889 1885 SUBTOTAL MORNING SUN LN 1601* )C 1605* 1633* 1649* 1657* �" S1pF,i�11� Sf-GT 10 Pj S W C,4 E I REQ4AcE 1665/1661 �C 1673* 1677 1697 1705 1717 1737/1733 1741* 1871 1959 1987 AT GC XOVER 1991/1995 2055/2051 2109/2105 2117 2127 2135 2139 2155 2185/2179 2189 SUBTOTAL AVAiAN CT ENTRY* 1841 1857 SUBTOTAL TOTAL BID 3o LocATto+)S 16 11 'A3 Heritage Greens Community Development District Severn Trent Services, Management Services Division 210 North University Drive, Suite 800 • Coral Springs, Florida 33071 Telephone: (954) 753-5841• Fax: (954) 796-0623 REQUEST FOR BIDS The Heritage Greens Community Development District (HGCDD) is requesting bids for the following work: 2013 Sidewalk Repair /Replacement Proiect The Scope of Services will include the repair and or replacement of all sidewalk locations identified in the attached 2013 Sidewalk Repairs Bid Sheets. You are advised to inspect the property. The site address is: 2215 Heritage Greens Dr., Naples, FL 34119 Attached is a spreadsheet for the sidewalks listing all of the locations that are in treed of attention. Also attached are photos of some of the sidewalk locations demonstrating the conditions that need repairs. Place a "X" for each location noting whether or not you recommend Grinding or Replacement. Please include the completed Excel sheets with your bid. • Grinding o The Americans with Disabilities Act (ADA) of 1990 defines a `trip hazard' as any vertical change of over 1/4 inch or more at any joint or crack. o Each offset will be tapered to have asmooth, uniform appearance and texture. o The raised sidewalk will be cut from edge to edge and brought to a zero point of differential settlement, completely eliminating the trip hazard. • Replacement o Sawcut and replace concrete sections as shown on the List. Mr. Jim Marshall, Heritage Greens CDD Board Member, has graciously offered to meet with the bidders when you do your inspection of the sidewalks and answer any questions or concerns you have. If you wish to contact Mr. Marshall you may contact him at 239.596.8970. All bids should include: • Proof of Insurance naming Heritage Palms CDD as an "Additional Insured" • a copy of your W-9: Your bid should be delivered no later than September 11, 2013.at 3:OOPM to: Heritage Greens CDD c/o Severn Trent Management Services 5911 Country Lakes Drive Fort Myers, FL 33905 Bids can be faxed or emailed. • Fax# 239-215-7120 16 11 A3 , ► gr4wlingsii)}cycrrlUe»un,corq IPyou have any questions please feel free to contact me at: 239-2115-7118 est. 303. Gary Rawlings Assistant District Manager Severn Trent Managemcn1 Services 5911 Country lakes Drive Port Myers, 11, 33905 HERITAGE GREENS CDD 2013 SIDEWALK REPAIRS STREET ADDRESS GRIND REPLACE * DENOTES CRACKS HERITAGE GREENS DR ENTRANCE* 2396* 2392 2388 2376 SCHOOL XING (2) 2372 2364 2360/2358 2252 2236 2224 2220 FRONT 2220 SIDE (2) SUBTOTAL CRESTVIEW WAY MORNING SUN LN TO GC XOVER (2) 2041 2021/2015 1997-126 1997-127 1981-138 1981-140 1957-157 1953-163 1953-162 1945-167 1945-165 1937-169 1917 1913 1909 1905 1901 1897 1893 (2) 1889 1885 SUBTOTAL MORNING SUN LN 1601* 1605* 1633* 1649* 1657* 1611 A3 t BID 1665/1661 1673* 1677 1697 1705 1717 1737/1733 1741" 1871 1959 1987 AT GC ROVER 1991/1995 2055/2051 2109/2105 2117 2127 2135 2139 _ 2155 2185/2179 2189 SUBTOTAL _ AVAIAN CT ENTRY* 1841 1857 SUBTOTAL TOTAL BID v , r. a e. ai / WIN in 4 r e J h, pa `> i sW r An coy W, s 4 1 SR w 4 j @ Y ,gyp„$US oil . y,�.h j' 4Y^' ..z Y MMj t� Ytirok Y'i Pd� � � too N 5 Is i t Seib Jt f r IN sign, fa a yaw?"', x "''x+'94 # c Y @ f 41 ANA �Y 4�a z � RT s ;mitt" I US on r k 4 'y ., e ti as+,', �,, S i_ ."� r °.,est r ,y �. a+k -� { vro�'” 4a� z '� 4 jam - spy, 1 �@,.� fo Illy t,."`C.,rfF y'y j'�r�P'a. 4 *.. sS� 'JON tt��. 5;� "pa. .f t r€ r r 'u is F p� C •{^ ,:. fly. "f y � a3' °� i '�'!� €� �"'""Lk i °`Y�i 1i % `€ �,, r�?.� Y'°k" of 4.� �...� i„ � # C %� d ♦ ti .. �...: '�. . e a. ,,w "rx 6.4• ei� x i a # ��` ,�fa 'r 4'f a 1 5.,� '4 �, �j .� ��,a. � \ t # �. x � i v y fv f QtFy� t L✓ F, t� / b � 1 k v �. "' '� `�� fi>' � �k 91F�1 � '��%-rte" pr.. � Awka? ,t✓3 P .. �qqu�� _ .�t�� ,,��mm�� 4 �i 3 r � i eye:. r •��E aa, ,:.i?`+ � s, e - a ,.w $.t '',4i;.2#w`k$��.n;� 4�G�ik ;<� e: ,�. � . ti , i/s.• Jr,ol r �! t e u, .J?ro:�`esA4 x � i v y fv f QtFy� t L✓ F, t� / b � 1 k v �. "' '� `�� fi>' � �k 91F�1 � '��%-rte" pr.. � Awka? ,t✓3 P .. �qqu�� _ .�t�� ,,��mm�� 4 �i 3 r � i eye:. r •��E aa, ,:.i?`+ � s, e - a ,.w $.t '',4i;.2#w`k$��.n;� 4�G�ik ;<� e: ,�. � . ti , i/s.• 94 ABC Tree Services 17103 Jean Street Fort Myers, FL 33967 Phone:239-633-1665 Web http://abctreesves.com/ TO: Heritage Greens CDD 5911 Country Lakes Drive Fort Myers, FL 33905 Phone: 239-245-7118 Fax: 239-245-7120 1611 A3 Estimate August 29, 2013 Lee County License # 9503104 Collier County License #C12985 FID #65-0068736 Quantity Description Unit Price Total Entrance -East side. There is approximately 413 lineage feet of easement. Two areas are 15' ft.wide. The other two are only 2'ft. wide. From North to South all four areas. 1. The first one is 183' long X 15' wide. 2. The second is 105' long X 2' wide 3. The third is 20' long X 15' wide. 4. The last nearest path is 105' long X 2' wide. There are mostly weeds, Brazilian Pepper tree and some small sabal palmettos. Cutting and clearing of this vegetation can only be done with small machinery and by hand. Total price includes hauling away debris $1,440.00 Heritage Greens Proposal 16 11 A3 " PJ M Lawn Service & Landscaping Phone/Fax : 239-992-4722 Email: pjmlawn@centrylink.net Services Removal of Exotics Pepper Trees and Brush Along inside fence line on Immokalee Rd to High School fence and along East side of wall down Heritage Greens Entrance Trim up Branches of trees to Remain and clean-up all debris and removal Spray Ground with Round -up Quote Estimate $1,950.00 *Quote Includes labor, fuel, dumpage fees, and round -up. Adams, Tennille From: Adams, Tennille Sent: Wednesday, September 11, 2013 9:43 AM To: 'Joey Straface'; r4czkp3@aol.com Subject: RE: HG - Out Street Lights Hey Joey! A3 '" FPL will take 5 to 10 days to repair the street lights, fyi here's the ticket numbers for each address. 1964 Crestview Way & 1812 Avian Ct — ticket # S232 1888 Crestview Way — ticket # 5233 2348 Heritage Greens Dr. — ticket # 5234 a= _ sEsxv� Tennille K. Adams E tadams@SevernTrentMS.com T (239) 245-7118 Ext 300 • F (239) 245-7120 5911 Country Lakes Drive • Fort Myers, FL 33905 From: Joey Straface[mailto_jstraface@resortaroupinc.coml Sent: Tuesday, September 10, 2013 3:05 PM To: Adams, Tennille Subject: RE: HG - Out Street Lights Tennille,1964 crestview way 1888 crestview ,1812 avian ct,2348,heritage greens.any questions give me a call.. From: Adams, Tennille jmailto•tadams@severntrentms.comI Sent: Wednesday, September 04, 2013 11:52 AM To: istraface@resortaroupinc.com Subject: HG - Out Street Lights Hey Joey! Ron Parrott told me that you have a list of out street lights in Heritage Greens, can I have copy so I can call FPL to have them repaired? Thanks for your help. Tennille K. Adams 1 1611 A3 Uplands, LLC P.O. Box 723, Alva, FL 33920 Telephone: 863-675-1970 Fax: 863-675-1970 Email: uplandsllc@msn.com August 31, 2013 Heritage Greens CDD Board of Directors Severn Trent Management Services RE: Wetland Service To Whom It May Concern: I, Les Stephens, the sole owner/operator of Uplands LLC have sold my company to Aquatic Weed Control, Inc. Aquatic Weed Control, Inc. will assume Uplands LLC's service contracts. The dissolution of Uplands LLC has been filed with Florida Department of State Division of Corporations. Uplands LLC hereby do terminate and release all parties with any ongoing contractual obligations to Uplands LLC. I Les Stephens have taken employment with AWC as their West Coast Regional Manager, and will still be the contact person and quality control for your account. The current price and service schedule will remain the same, but billing and administration will be handled out of their Orlando office. An AWC replacement contract, certificate of insurance and W-9 will be issued along with all pertinent AWC information. Thank you for your understanding and acceptance. Sincerely, Les Stephens J, A 3 ap AQUATIC WEED CONTROL, INC. THIS AGREEMENT made the date set forth below, by and between Aquatic Weed Control, Inc. hereinafter called "AWC", and Heritage Greens 8/31/13 c/o Severn Trent Management Services 5884 Enterprise Parkway Ft. Myers, FL 33905 Calvin Teague/Christopher Pepin Phone 239-245-7118 x 302 cpepin@severntrentms.com Hereinafter called "CUSTOMER". The parties hereto agree as follows: AWC agrees to maintain the following wetlands)/treatment area(s) in accordance with the terms and conditions of this agreement. Preserves located within the community of Heritage Greens in Collier County, FL CUSTOMER agrees to pay AWC in the following amount and manner: - Chemically treat in place all FLEPPC's category 1 & 2 $880.00 (per treatment) exotic invasive plants in designated preserve areas (approx. once every 6 mo.) Total annual cost: $1,760.00 Scheduled treatments will be provided on a semi-annual basis. Invoices for this service will be mailed each month the treatment is scheduled. Unpaid invoices will accrue interest at 1.5% per month. AWC maintains 2 million dollars general liability, 1 million dollars commercial auto, pollution liability, herbicide/pesticide operations, workers compensation and 3 million dollars excess umbrella. Certificates will be provided upon request. Aquatic Weed Control, Inc. ACCEPTANCE OF AGREEMENT Aust 4ignature Title Print Signature Date Print Compbny Name P.O. Box 593258 , Orlando, Florida 32859 0 (800) 543-6694 • Fax (407) 859-3275 ..511 A3 AQUATIC WEED CONTROL, INC. Terms & Conditions of Services Agreement 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 conservation areas, wetland areas, upland areas, preserve areas and/or natural 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 hold AWC harmless for the consequences of such services not arising out of AWC's sole negligence or willful misconduct. 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 AWC be prohibited, restricted or otherwise prevented from rendering specified services by any of the conditions, AWC 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 AWC in writing. 3. AWC at its expense, shall maintain the following insurance coverages: Workman's Compensation (statutory limits), General Liability, Property Damage, and Automobile Liability with coverage minimums specified on page 1 of the agreement. AWC agrees to that Customer, its staff, consultants, agents and supervisors shall be named as an additional insured on all policies required (excluding worker's compensation). Contractor shall furnish District with the Certificate of Insurance evidencing compliance with this requirement. 4. AWC agrees to hold Customer, its agents, employees, officers, directors, supervisors harmless from any loss, damage or claims arising out of the sole negligence or willful misconduct of AWC, its subcontractors, agents, employees, officers, directors, however, AWC shall in no event be liable to Customer, or others, for indirect, special or consequential damages resulting from any cause whatsoever. 5 Either party may cancel this agreement with 30 days prior written notice. Upon cancellation, ail outstanding balances will be due in full. CUSTOMER agrees to notify AVVC in writing prior to any changes in ownership or property management. Changes in, ownership or property management will not constitute termination of this agreement. 6 in the event of litigation arising out of either party's obligations under this Agreement, venue shall lie in Collier County, Florida and the prevailing party shall be entitled to recover its attorney's fees and costs from the non -prevailing party. including but not limited to trial level Fees, bankruptcy fees and appellate fees. MINUTES OF MEETING HERITAGE GREENS COMMUNITY DEVELOPMENT DISTRICT A3 The regular meeting of the Board of Supervisors of the Heritage Greens Community Development District was held on Monday. September 16, 2013 at 6:00 p.m. at the 1-leritage Greens Community Center, 2215 Heritage Greens Drive, Naples, Florida. Present and constituting a quorum were: Ron Parrott George Coombs ,lames A. Marshall Henry Michaelson Also present were: Calvin Teague Several Residents Chairman Vice Chairman Assistant Secretary Assistant Secretary District Manager The full01vi7,1, is a xt-rmmary of the nrinzaes and aclions taken cit the S'epteinher- 16, 2013 Ilerihl,�*) Careens CDD Board ofSupervisor.s meeting. FIRST ORDER OF BUSINESS Roll Call Mr. 'Teague called the meeting to order and called the roll. SECOND ORDER OF BUSINESS Approval of Agenda Item 6C Revieri, of fitormwater^ Maintenance Report was added to the agenda. On MOTION by Mr. Coombs seconded by Mr. Michaelson with all in favor the agenda was approved as amended. FOIiRJ'H ORDER OF BUSINESS Approval of the Minutes of the August 19, 2013 Regular meeting and Acceptance of the August 19, 2013 Workshop Meeting I\,Ir. Teague stated each Board member received a copy of the minutes of the August 19, 2013 regular meeting and workshop meeting and requested any corrections, additions or Lie ICtioIS. One change was made on page three of the regular meeting. Mr. Marshall noted lie misstated the amount of clickers sold under the Tivelfth Order of Business. The correct amount is approximately 150. September 16, 2013 1611 Heritage Greens C.D.D. On MOTION by Mr. Michaelson seconded by Mr. Parrott with all in laves- the tmintltes of the August 19, 2013. regular meeting were appro%cd as amended and the minutes of the August 19, 2013 workshop meeting were accepted as presented. "THIRD ORDER OF BUSINESS Audience Comments There not being any. the next itctm followed. FIFTH ORDER OF BUSINESS Old Business A. School Crossing Guard Discussions Mr. "I eague reported the School Board President responded it is not one of their priorities to place a crossing guard. They offered to close the access area in question. The Board discussed several options to recruit volunteers. Mr. Teague will contact the PTA for volunteers. B. Security Discussions i. Tele -Entry Issues I he tele -entry system was repaired and updated. Kent Security installed a new computer at no cost to the District. Long distance phone numbers can be programmed in the system. ii. Hours of Coverage for Guards There was Board consensus not to change hours for guard coverage. iii. Other Concerns which can be Dealt with Immediately h11'. Marshall suggested the swing gates and lift arms be activated when the guard is on patrol or off-duty to prevent people from damaging the lift arms by trying to pass through without ,t clicker. On MOTION by Mr. Marshall seconded by Mr. Coombs with all in 1'avrir the swinyg, gates and lift arms will be activated while the Security guard is on patrol or not present. SIXTH ORDER OF BUSINESS New Business A. Sidewalk Repair/Replacement Bids The Board reviewed proposals to repair the sidewalk areas identified by Mr. Marshall. • Conidaris General Contractors quoted $9,950 to grind 43 sections and replace 34 sections. Tincher Concrete Construction., Inc. quoted $11,550 to replace all locations with new sidewalk. 2 16-11 A3. September 16, 2013 Heritage Greens C.D.D. Un MOI ION by Mr. Michaelson seconded by Mr. Coombs with Lill in favor the proposal from Tincher Concrete Construction, Inc. Nvith the addition of' root harriers at a cost not to exceed $12,550 was approved. B. Bids for Vegetation Removal between Hence and Wall The Board reviewed proposals from ABC' "Tree Services in the amount of $1,440 and \I ,M 1) tiervicr & IAmcl;c� pin,1 in the amount of $1.9.50. On MOTION by Mr. Coombs seconded by Mr. Parrott with all in favor the proposal from ABC Tree Services in the amount of $1,440 was approved. C. Review of' StormNvater Maintenance Report Il1crc V.as discussion regarding the stormwater maintenance report prepared by B7. C'onsulting, The Board requested proposals to address high priority locations. Proposals will be obtained for the following: • Clean all pipes with 500,40 or more blockage. • Clean all pipes with 25% to 50% blockage. • Locate sc% en areas 137 Consulting could not find. Sl? VENTH ORDER OF BUSINESS Manager's Report A. Follow -Up Items Mr. Teague reported the following: • Kent Security maintains all electronics as part of the technology provision of their standard contract. • The clicker application term was updated and posted on the wehsite. • 1'0ur non -working streetlights were reported to FPL. It will take five to ten days to repair. 13. Preserve Maintenance Contract l'plaruls LLC, the current vendor %rho treats the preserves, sold its company to Aquatic W"d Cont -01. Inc. Aquatic Weed Control, Inc. would like to aSSUrne the contract at the same rate. September 16.. 2013 1611 Heritage Greens C.D.D. On MOTION by Mr. Coombs seconded by Mr. Michaelson with all in Favor transfer of the preserve maintenance contract from Uplands I.LC to Aquatic Weed Control, Inc. was approved. C. Approval of Financial Statements Mr. Teague reviewed the financials. On MOTION by Mr. Coombs seconded by Mr. Parrott with all in favor the financials were approved. FICJITI1 ORDER OF BUSINESS Attorney's Report I'here being no report. the next item followed. NINTH ORDER OF BUSINESS Engineer's Report There being no report, the next item followed. A3. TFNTH ORDER OF BUSINESS Supervisors' Requests and/or Comments Mr. Marshall reported two problems occurred at the guardhouse during the past couple 01' \�ecks. %\hich he was able to remedy. • The guardhouse phone stopped working. He replaced the defective one with a new phone at a cost of approximately $30. • Flectronic equipment including the computer and fax were inoperable due to power faihu-e caused tiro wiring problems. Mr. Marshall corrected the wiring and added a surge protector strip to protect all equipment in the future. The surge protector cost $19.99. EI.E:VENTH ORDER OF 13USINESS Audience Comments The 1,01ILm ing comments wcrc made: • A resident asked if it cost more to dial long distance on the tele -entry system. Mr 'I*cague responded it is part of the package. There was a slight increase in the monthly fee, but individual calls do not get charged. • A resident expressed concern regarding the high water level of the lake near the 18'x' hole. �,6t116 2013 H1ita e Greens C.D.D. � Gee 5C TWELFTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Coombs seconded by Mr. Michaelson with all in favor the meeting was adjourned at 7:12 p.m. Calvin Teague Secretary t 5 Ronald Parrott Chairman . #43 1611 A 4 -FILED -" n"INTY, FLORIDA 'a�� of :h� jands Community Improvement District Board ofSuper>Yf6 n 27 Norine Dillon, Chairperson Calvin Teague, District Manager Theodor Bissell, Vid AF COURTS Daniel Cox, District Counsel Richard Ziko, Assis= Ronald Benson, District Engineer Dale Lambert, Assistant Secretary Joel Anthony (Tony) D,�t sslstant Secret 9Y_CLl r,RegularMeeting Agenda Friday, July 19, 2013 — 10:00 a.m. 1. Call to Order and Roll Call 2. Approval of the Minutes of the June 21, 2013 Meeting 3. Public Comment Period 4. Old Business A. Review of Landscape Maintenance Performance B. Update on Community Landscape Design Project 5. New Business 6. District Manager's Report A. Approval of the June,30, 2013 Financial Statements and Check Register B. Discussion of Maintenance Cap Accounting C. Consideration of Engagement Letter with Berger, Toombs, Elam, Gaines & Frank to Perform the Audit for Fiscal Year 2013 D. Questions and Comments on the Modified Tentative Budget for Fiscal Year 2014 7. Field Manager's Report A. Discussion of July 2013 Operations Report B. Approval of Sidewalk Repairs i. Work Authorization No. 44680 — Windward Cay ii. Work Authorization No. 44682 — Sunset Cay iii. Work Authorization No. 44683 — Cays Drive C. Approval of Work Authorization No. 43090 for Storm Drain Maintenance 8. Attorney's Report A. Update on North Hotel Bankruptcy Proceedings B. Update on Liquidated Damages from Xlyem Water Solutions USA (ITT Technologies) 9. Engineer's Report A. Update on Lot 45 Drainage Swale Agreement 10. Supervisors' Requests 11. Public Comment Period 12. Closed Attorney/Client Session (Supervisors and Attorney Only) A. Call to Order and Roll Call B. Commencement of Attorney/Client Session C. Adjournment of Attorney/Client Session 13. Recommencement of Regular Meeting 14. Adjournment The next meeting is scheduled for Friday, August 16, 2013, at 10:00 am. O WII ONW: Severn Trent Swm, kc. $911 Canby Lakes Om. Fal My—. FWda33905 239-245-1118 MQr 4"cidaanl oaea core cutw 25005 P—' Lore NO., Flaida 34114 23a_4WtM AwiProject Bid Summary Log District/Community Port of the Islands Project Manager Tennille Adams Overview 16 11 A4 Project Title Landscape Qualifications Date Completed July 5, 2013 Type of Contractor Landscape Design/Irrigation Allegro Group [ x ] N/A Juniper Landscaping [ x ] N/A ValleyCrest Landscape [ x ] N/A Mainscape Landscape [ ] N/A No response 16'111 A4 Landscape Management Divisiai* 800-454-9668 AUsyn (houp if 97V FL, LU2 twings flat) -sen im l(". ,-)Uv 1F0i),ZIIIP ma of nomb. Hiyi.ng received tramw.g Ivoir. F)iifla h(aoicuitural pmgmat, %m WW� our guidirig pruicL�Jtcs "J. -Id. aiv] rtilntenavce wdl set lis, apalt C-roal .41'J,4el. '..`tj%V FL, LA. is compked of Tv UAddow aerh 1,7. vel t.o Provide '1'. Sou--ce fo...: alt oi YoUt landswe Sawd ti Funh Indsion as to perfou-.1 lasks alit. acurwj% Ourgoal. i�, 1:", (Ilot7. hii4zh1 (WA I Ltt is „rs rel?lk lr--11-1."std i't-13,111tfl-!,-tfil'. '%'Ve cuss-V)UJzv� o1ji- w nix &Z any PownVal anwem have, enswmg me my"I to Q can ourA&,, Am of C)W- wnwas I ad hh. 16'lpp ALLEGRO GROUP Of SW FLI LLCx Landscape Management Division 800-454-9668 Community Development References: Lely Resort CDD Black Bear Ridge Community Secoya Reserve Community Professional Villages, Hodge's University, Naples Campus Current Client References: Revonda Stewart, CAM, Stock Development (239) 449-5216 Rick Knoll, CAM, Alliance Management (239) 642-1948 Russell Williams, CAM, SW Property Management (239) 494-6662 Keith Gelder, Land Development, Stock Development (239) 592-7344• Financial References: Regions Bank, Tarpon Bay Office, Naples, Ft_. Lisa Land, Branch Manager; (239) 596-3640 Vendors: Coastal Landscape Supply, Bonita Springs, FL. John Deere Landscape Supply, Naples, FL. �,J—; J BK,6. #t201 -a;2, Napier, f -L 3,1119 t i�tf�C��-aHegrogroupfi.cam 16 11 A-4 Adams, Tennille From: Dan deMont <Dan@JuniperLandscaping.com> Sent: Tuesday, July 02, 2013 3:53 PM To: Adams, Tennille Subject: RE: Port of the Islands - Landscape Design Attachments: Recommendations.docx; DSC -0248 - Copy.1PG; DSC -0464.JPG; photo_ 00000482-680x382jpg; BIA Awards_2012.pdf; Development Only (Over 25K).pdf; Custom Residential Only (Over 25K).pdf; Commercial Only (Over 25K).pdf; Government Projects Only (Over 25K).pdf Tennille, Are you looking to develop a design for the entire property or are we leaving out single family for example? We can design landscape and irrigation for approximately $10,000.00 and $5,000.00 respectively. Depending on the scope of work of course. In addition to just design, we can assist you in the following: permitting with the county and water management, submittals, development orders, bid review, construction management, etc. We are also a complete landscape construction firm. The references and accolades included will attest to our competencies on both design and construction. I've attached our awards and other recommendations we've received most recently as well as projects we've either built, designed or both. If there is an opportunity, we have about a one hour presentation we can do to go over our services, references and abilities. Thanks. Professional Registrations: Florida Registered Landscape Architect # LA6666825 American Society of Landscape Architects Member since -1998 Full Member since — 2005 Awards: 2011— Who's Who in Landscape Architecture Publication 2008 - 2 x 4 Ranch Design Competition Winner 2003 - ASLA Award of Merit Private Residence - Port Royal 2002 - CBIA - Sand Dollar Award Private Residence - The Vineyards, Naples 2000 - Michael Gilkey Jr Award 1999 - Sebold Scholarship Award 1998 - Taylor County Park Design Competition Winner 1997 - Member in book of Who's Who Class Scholars Professional / Civic Affiliations: American Society of Landscape Architects Estero Design Review Board Chairman / Committee Member ASLA - Government Affairs Committee of SW Florida Member & Past Co -Chair ASLA - SW Florida Chapter Past Co- Chair - 2001-2002 Sigma Lambda Alpha - Professional Fraternity of Landscape Architects Dan �Cmont 16 11 A4 Recommendations: "Not only is Bob a a great Landscape Architect, but he is also a great designer. He is very creative, imaginative, and hard working. He has the ability to combine a sense of artistry and practicality to his designs. Bob strives to meet the clients' needs and wants and can anticipate both before the client is even aware of these requirements themselves." Brian Benton- CAD Specialist Grady Minot- "Bob inor"Bob has been instrumental in several projects that I have worked. It is always a pleasure to work with Bob or refer him to others to provide his services. His work is creative and detailed. While working with Bob you continue to receive new information and offers options that you can consider with confidence. I would refer Bob to any client and hope to work with him on another project in the near future." Top qualities: Great Results, Expert, Creative James Puccio- Land Attorney "Bob is a great person to work with_ He has the ability to look outside the normal design to come up with something innovative. He is able to produce conceptual plans fast and efficiently with local government and permitting criteria in mind without loosing that creativity. it was a pleasure to work with Bob and I look forward to having the opportunity to work with him in the future." Mike Nett- Civil Engineer "Bob is one of the most naturally talented Landscape Architects that I have had the pleasure of working with. His site planning skills are the best I've ever seen and all his design work is done in Cadd, which helps me ensure that my clients are getting a real buildable plan. The level of independence he displays in his work is an asset. Also, his understanding of local codes and engineering considerations are reflected in his design work." Wainer Flaegel. NTBA, A[CP Senior Planner City of Fort Myers Beach Bob Is very talented, hard working, a pleasure to work with, and a national award winning Landscape Architect. I've always enjoyed watching Bob's designs become physical realities. I believe he's the BEST! Chris Bracken General C'.OntraCtor V16 1611 A4 JuniperProjects over $25,000 From 2005 to Present Iient f'roiect Contract Value DevelOPment Asterisk Luxury Homes Sail Har%our $ 940,228.08 Avalon Communities Avalon Preserve $ 433,015.59 Avalon Professional Associates Avalon Professional Center Landscape $ 59,229.75 Avalon Professional Associates General Projects $ 49,216.75 Avalon Professional Associates Avalon Professional Center irrigation $ 32,300.00 Bentley Village Bentley Village $ 575,046.00 Brooks & Freund Casa San Juan Bosco Housing $ 156,197.25 Bundschu Kraft Daniels Palls Phase 1 $ 296,816.00 Bundschu Kraft Powers Court $ 91,480.24 Butler butler Apartments $ 29,523.42 Concordia Development Concordia $ 646,034.30 Copperhead Copperhead Golf Community $ 31,289.50 Daniel Wayne Homes Horse Creel, $ 653,157.85 DR Horton Valencia $ 2,665,569.60 DR Horton 23 Communities- ZO 12 $ 1,464,456.00 DR Horton Bella Vida $ 1,401,697.90 DR Horton River Club $ 1,249,438.08 DR Horton Timberwalk $ 1,041,936.60 DR Horton Catalina $ 970,838.63 DR Horton The Grove $ 864,194.72 DR Horton Pennington Place $ 396,424.42 DR Horton Ventura Village $ 238,988.00 DR Horton Sandoval $ 235,148.78 DR Horton Norse Creel, $ 179,519.98 DR Horton Promenade $ 129,916.51 DR Horton Heritage CrecL $ 117,160.97 DR Horton Kio Villa Lakes $ 116,105.01 DR Horton Stillwater $ 92,007.50 DR Horton Magnolia Landing $ 86,072.95 DR Horton Palmira $ 76,610.35 jV juniper tient DR Horton DR Horton DR Horton DR Horton DR Horton Harbour Isle Y&R Club Lauris Boulanger Levitt & Sons Levitt & Sons Newport Bay Pacifica Group Pine Ridge HOA Vasari Country Club Victoria Riverwalk Apartments 1611 A 4' Projects over 325,000 From 2005 to Present Ero'cct Contract Value Il Reagalo $ 75,416.82 San Simeon $ 67,162.15 Terra Vista $ 52,347.83 Otter5end $ 40,621.15 Citrus Creek $ 27,914.90 f lar6our Isle Irrigation Enhancement $ 118,912.72 Co66lestone (Monte Carlo) $ 78,472.73 Cascades @ River Fall $ 840,001.23 San Simeon $ 705,899.98 Fairwinds $ 84,964.25 Mer Soleil $ 73,550.66 Pine Kidge @ Fort Myers Village $ 79,566.00 Vasari Country Club F)uffer Wall $ 49,894.00 Victoria Riverwalk Apartments $ 114,394.60 16.11 qy 1 VAV Protects over $ 25,000 From 2005 to Present Juniper G Bent EEoect Cont ctValue Custom Residential Castle Harbour Homes General Frojects $ 33,000.00 Cypress Homes General Projects $ 135,905.90 Daniel Wayne Homes ])odrill Residence $ 31,563.50 Fabing Fa6ing Residence $ 26,257.50 Florida Lifestyle Homes Muttart Residence $ 36,073.55 Florida Lifestyle Homes Worth Residence $ 33,814.50 Gargiula Construction'jchwartz Residence $ 90,798.11 Gulliford GulliFord Residence $ 46,917.80 Harrelson riarrelson Residence $ 61,275.00 Hawkins Hawkins Residence $ 26,588.50 Holland Holland Residence $ 29,773.00 Kolshak Kolskak Residence $ 43,742.00 Lavoie Lavoie Residence $ 45,836.00 Pratt Pratt Residence $ 26,084.00 Romer Romer Residence $ 27,930.00 Royal Corinthian Homes Model Center Verandah $ 61,272.00 Royal Corinthian Homes General Projects $ 31,988.00 Ruffino K.Mno Residence $ 28,932.00 Stevensjtevens Residence $ 107,026.05 Wolper Wolper Residence $ 86,538.00 4W Juniper (lent Projects over $25,000 From 2005 to Present 1-4ect C ontract value 71 Commercial BCBE Chase bank }Rattlesnake $ 40,795.52 BCBE Chase f)an6McGregor $ 25,700.00 Benderson Development Cypress Woods Commercial $ 262,925.00 Benderson Development Colonial Fowler Plaza $ 32,280.00 Brinker International Chili's $ 37,491.50 Brooks & Freund Magdalena $ 132,296.40 Brooks & Freund Naples Church of Christ $ 129,772.00 Brooks & Freund Forum Shops $ 86,097.00 Brooks & Freund R & L. Carriers Truck Terminal $ 66,815.00 Brooks & Freund Pavese Law Firm $ 66,489.49 Brooks & Freund North Port Family Service Center $ 39,169.00 Brooks & Freund Cypress Lake Office Park Phase 1 $ 36,907.00 Brooks & Freund 59's 5" PP19 $ 30,146.00 Bundschu Kraft General Projects $ 87,069.33 Burk 15urks''laza $ 29,146.00 Chinook Construction Keiser (,university $ 111,416.44 Compass Construction Prairie Pines $ 33,780.00 Creighton Development bonefish Plaza $ 116,667.70 Creighton Development College Plaza $ 37,045.00 Evans Wagner Forum Commons Phase 1 $ 136,668.20 FP&L Florida Power & Light $ 29,731.30 Gamma Construction Cypress Gardens $ 33,231.50 Gates -Haskell Lee,`jar Regionaljervice Center $ 158,726.58 GCM Contracting Solutions 5W FL. Executive valet Parking $ 121,713.00 GCM Contracting Solutions Three Oaks Town Center $ 37,138.00 Heart Construction General Projects $ 81,117.50 i Constructors General Projects $ 53,065.50 Integra Construction Manheim Car Auction $ 146,443.00 A Wallace Esperanza Place $ 114,717.23 A Wallace Twin Plaza $ 31,226.00 71 . 16 11. A4 Frojects over $25,000 From 2005 to Present jtf n i e r tient Ecect.Contract Value 1L Wallace Home Depot Center Lot 6 Phase 1 31,158.93 Malcolmson Construction Walgreens #15 136 $ 29,877.00 Marshall Erdman & Associates Fage Field Meclical Village $ 90,951.75 Mitchell Mitchell & Mitchell DDS $ 29,336.06 Nu-Cape Construction General Frojects $ 58,853.00 Nu-Cape Construction Florida Cancer Specialist Fhase $ 56,881.00 Nu-Cape Construction L,a6oda Medical Office Fhase it $ 34,465.00 One Source Construction Image Graphics Solutions $ 78,883.00 Owen Ames Kimball Heald, Fark $ 543,017.75 Owen Ames Kimball hope Hospice E)onita Springs $ 208,539.70 Owen Ames Kimball Tommie E)arField Elementary School $ 46,610.00 Owen Ames Kimball Tribute Gardens Cay Cape Hospice $ 45,863.00 Owen Ames Kimball Oak Hammock Office Park building 4 $ 42,469.00 Owen Ames Kimball health Fark Community Center $ 40,576.00 Owen Ames Kimball College Pkwy Frofessional Center $ 36,300.00 Radiology Regional Center Radiology Regional Center Fort Myers Phase i $ 36,803.04 RD Michaels Abc Fine Wine # 166 Naples $ 67,336.00 RD Michaels AF)C Fine Wine # 109 Nortl, Fort $ 29,929.00 RE Jacobs Group university Flaza Fhasc 11 $ 47,114.02 Rizzetta & Company General Projects $ 32,500.00 Ryan Companies US Kc,66 & Stucky Warehouse $ 182,935.00 Ryan Companies US }c,66 & Stucky Distribution Center $ 25,850.00 Stevens Construction Highlands County hospice house $ 141,870.00 Stevens Construction Gorovoy Cornea/Laser $ 64,149.62 Stevens Construction Collins Vision $ 55,649.44 Sun & Fun Sun & Fun $ 64,345.00 Sun Trust Bank `-jun Trust bank $ 25,233.00 Taylor Pansing American Legion $ 55,804.89 US General Construction }lace Trac #95 $ 55,176.45 US General Construction (lace Trac #ZOZ $ 30,986.06 Wright Construction General Frojects $ 174,674.00 k 16-11-1 A4 vowProjects over $25,000 From 2005 to 'resent juniper i n r�e t ContractValue Govemment Balfour Beatty Santa f)ar6ara E)Ivd Phase 111 $ 609,937.27 Biltmore Construction Charlotte County health Department $ 78,208.00 Brooks & Freund South Road Alignment $ 42,495.00 Bundschu Kraft Lec,,56eriff F vidence Facility $ 52,991.00 Cardinal Contracting Lehigh Acres Water Treatment $ 111,275.00 Charlotte County BOCC (JS +1 Gateway LandscapingPhase $ 355,000.00 Charlotte County BOCC US 17 Medians $ 215,004.23 Charlotte County BOCC General Projects $ 50,893.14 Chris Tel Construction Terry Park 5ase6all Stadium $ 53,043.00 Cypress Commercial Six Mile Cypress Road $ 67,061.49 Highlands County 0527 Median Project $ 141,940.47 A Wallace Tice Fire Dept. $ 30,307.00 Lee County BOCC Three Oaks Parkway Improvement $ 623,764.31 Lee County BOCC Plantation Road If $ 87,531.80 Lee County Parks & Recreation 5o5ton Red Sox Spring Training Facility $ 96,372.00 Lodge Construction Wa Ke Hatchee Park $ 167,940.32 Lodge Construction Fort Myers -Lee County Library $ 112,577.00 Lodge Construction Matlacha/Pine Island Fire $ 48,415.00 One Source Construction Fort Myers Middle School Academy $ 33,088.09 Collier County Schools Golden Gate Interm5chool $ 47,021.70 The City of Punta Gorda General Projects $ 48,941.00 16 11 A4 + Recent lnc ustrq Awards • 2012 Lee BIA Pinnacle Award: Landscape Design/Build Firm of the Year • 2012 Lee BIA Pinnacle Award: Best Landscape Design 'Buttonwood Harbor Residence' 2012 Sand Dollar Award: Best Landscape Design 'Muttart Grande' • 2011 Lee BIA Merit Award: Santa Barbara Blvd 2011 Lee BIA Pinnacle Award: Lavoie Residence • 2011 Lee BIA Pinnacle Award: Pine Villa Residence • 2010 Sand Dollar Award: Bentley Village 2010 Lee BIA Summit Award: Bentley Village Dan 8clmont 5880 Staley Road, Fn -Myers, P:. 339,35 office !239) 561-5980 Fa;:: i2 -33f 561-5595 Calc (239) 340-6881 [mail @Brandon(yniperlancJsca,�ing,corn Visit as @ www,juniperlandsca n &M 16.1 pq Adams, Tennille From: Eduardo Torrens <ETorrens@valleycrest.com> Sent: Wednesday, July 03, 2013 2:56 PM To: Adams, Tennille Subject: Port of the Island Community Landscape Enhancements Attachments: VCLM_Enhancements_e-Brochurel.pdf; VCLM FL_e-Brochurel.pdf; VCLM_HOA e- Brochurel.pdf Hi Tennille: Attached are several brochures, in which ValleyCrest has done landscape installations. In these brochures you can see that we provide landscape designs for different types of properties: residential, commercial, hotels, etc... To better assist your property's landscape needs, we can schedule a meeting to discuss what you will like to change and what your concerns are in regards to your landscape. At ValleyCrest we provide digital imaging to show the before and after of how a landscape should look. After discussing the digital imaging, we can make changes to the proposed landscape before the installation. We can meet and you can explain to me what you will want to accomplish with your future landscape. look forward to working with you. Thank You, Eduardo Torrens Estimator/Designer ValleyCrest Landscape Maintenance 0:(239)267-8707 C: (239)691-4506 h se ti r < � u F ! �t � P +'�' F •fir f EE S fy"' if a fNO \ � \ { \ � k / ! 2 ¥ §_ LL& ¥ / - % 0 ) \ CD- 3 6ƒ 3 F\\ e } § « > 2 -a - \ ^\ \ j \ g { } 7 2 \ ƒ a 7 ) , . � { % 0 { ! k \ W ®13 \ \ o \ T ) E « M � � ^ 9 ® ° \ ! IF) R § % _ > f \ \ j \ H a _ > / _ \ a I:>\ ) § e j \ \ • z » 9 $ ) ; & g = 5 ± \ E } \ In a \ ! ) . j k ) / > )- f 16 1 . & u z 4 z LU w z Q � Uh a. 4 U � 0 z < � m q F F m - S _ 2 O LL U. _ (Y 4 z _ q _ r w - 2 . W C N J Q Z L a � L _ Q Z w W F � q Z q J q _ z w O _� Omb roy ValleyCrest Landscape Maintenance 24151 Ventura Boulevard, Calabasas, California 91302 (818) 223-8500 www.valleycrest.com in 1.. -1 W FL' 16 11 A4 -�i I I A4 ig 7 4 ta EL ul u ul lz 0 LL w 5 4 W 77=� w X Lu e - t_ *N11 y ,s Pol �1 4 i4 V Y" _ ` ¢ ,1 p.: IeyCrest k s '� �' ` s E Lt sca e'Mainten.xicc i.. t X'W 683-1922 ww �a Pit- Universityf 41 � Moo`rpar C ICA� .' 16 11 A4 y RESOLUTION 2013-6 A RESOLUTION OF THE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT CREATING ARTICLE SECTIONS THROUGH PROVIDING FOR RULES OF PROCEDURE FOR MEETINGS OF THE BOARD OF SUPERVISORS; CONTAINING A SEVERABILITY CLAUSE; CONTAINING AN EFFECTIVE DATE RECITALS A. The Board of Supervisors of the Port of the Islands Community Improvement District recognizes that a proper and legitimate public purpose is served when members of the public have a reasonable opportunity to be heard on a proposition before the Board of Supervisors under consideration for action by the Board. B. The Board also recognizes the need for orderly and efficient conduct of the meetings of the Board. C. These Rules of Procedure for Meetings of the Board of Supervisors are adopted to ensure the goals of orderly and efficient meetings are realized while protecting the public purpose served by dialogue with constituents affected by the decisions of the Board. NOW, THEREFORE, BE IT RESOLVED THAT: SECTION 1. Chapter , Article. , Rules of Procedure for Meetings of the Board of Supervisors are hereby created to read as follows: ARTICLE RULES OF PROCEDURE Section 1. Authority Section 190.011(5), Florida Statutes, grants the Board of Supervisors the authority to adopt rules and orders pursuant to the provisions of Chapter 120 prescribing the conduct of the business of the District. The set of rules set forth within this Article shall be in effect upon their adoption by the Board and until such time as they are amended or new rules adopted. These rules are for the purpose of guidance to assist in the orderly conduct of the meeting; no action of the Board shall be deemed void or invalid by virtue of the Board's failure to follow these rules. 16 111 a4 Section 2. General Rules (a) Meetings to be Public: All meetings of the Board shall be open to the public, except as otherwise provided by law. (b)Quorum: A majority of the members of the Board shall constitute a quorum and is necessary for the transaction of business. If a quorum is not present, those in attendance may continue the meeting to another date. (c) Right of Floor: Any Supervisor or member of the public desiring to speak shall be recognized by the Chair, and shall confine his or her remarks to one subject under consideration. (d) District Manager: The District Manager or his/her designee shall attend all meetings of the Board unless excused. The District Manager may make recommendations to the Board and shall have the right to take part in all discussions of the Board, but shall have no vote. (e) District Attorney: The District Attorney or his/her designee shall attend all meetings of the Board unless excused and shall, upon request, give an opinion, either written or oral, on questions of law. The District Attorney shall act as the Board's parliamentarian. (f) District Clerk: The District Clerk or his/her designee shall keep the official journal (minutes) and perform such other duties as may be requested. (g) Officers and Employees: Department heads of the District, when there is pertinent business from their departments on the Board agenda, shall attend such Board meetings when requested by the District Manager or Board. (h) Rules of Order: "Roberts Rules of Order Revised" shall rule the proceedings of the Board in all cases, unless they are in conflict with these rules; provided said rules and their application shall be administered by the meeting Chair and all interpretations by the meeting Chair (unless overruled by the Board) or parliamentarian shall be deemed correct. Section 3. Types of Meetings (a) Regular Meeting: The Board shall meet at the Orchid Cove Clubhouse located at 25005 Peacock Lane; Naples, Florida 34114 for Regular and Special Meetings. The regular Board meetings are to commence at 10:00 a.m., on the dates specified in the meeting schedule adopted by the Board annually. (b) Special Meetings: Special meetings may be called by the Chairman or by a majority of the members of the Board. Absent emergency conditions, no special 1-6 11 A4-' meeting shall be held until at least 72 hours after the call is issued. Only such business may be transacted at a special meeting as may be listed in the call for said meeting or an incident thereto unless four out of five of the District Board approves adding an additional item. (c) Continued Meetings:_ Any meeting of the Board may be continued to a later date and time at any location specified in the Motion for Continuance. (d) Workshop Meetings: The Board may meet informally in workshop meetings (open to the public), at the call of the Chairman or of any three (3) members of the Board. No resolutions or other actions may be adopted at such meeting provided the Board may direct staff to take actions which do not entail the immediate expenditure of District funds. (e) Emergency Meetings: Emergency meetings may be held on the call of the District Manager or the Chairman whenever there is a public emergency affecting life, health, property or the public peace, and whenever practicable, upon no less than one (1) hour's notice to each Supervisor and the public. (f) Telephonic Participation: If a quorum of the Board is physically present, other members of the Board may participate via telephone, provided they can be heard on the record and they can hear the other members of the Board and the participating public. Section 4. Chairman and Duties (a) Chairman: The Chairman, if present, shall preside at all meetings of the Board. In the absence of the Chairman, the Vice Chairman shall preside. In the absence of both the Chairman and the Vice Chairman, the Board shall select a Chairman. (b) Call to Order: The meetings of the Board shall be called to order by the Chairman or, in his or her absence by the Vice Chairman. In the absence of both the Chairman and the Vice Chairman, the meeting shall be called to order by the District Clerk for the selection of a temporary Chairman. (c) Preservation of Order: The Chairman shall preserve order and decorum; prevent attacks on personalities or the impugning of members' motives; and confine members in debate to the question under discussion. (d) Points of Order: The Chairman shall determine all points of order, subject to the right of any member to appeal to the Board. If any appeal is taken, the question shall be, "Shall the decision of the Chairman be sustained?" A majority of the Board may overrule the Chairman. (e) Vote: All Resolutions shall require only a voice vote; the Chairman may close a Public Hearing without a vote if there is no objection. (f) Substitution for Chairman: The Chairman may call another member to temporarily chair the meeting in order to take part in debate, to make a motion or to cover a temporary absence, such substitution not to continue beyond adjournment. Section 2-605. Order of Business and Agenda (a) Order of Business: Unless changed via motion of the Board of Supervisors, the general rule as to the order of business in regular meetings shall be substantially as follows: • Call to Order and Roll Call • Pledge of Allegiance to the Flag • Public Comment on Agenda Items • Approval of Minutes • Board Action on Agenda Items before It or Added to the Agenda • Administrative Actions and Staff Reports • Comments or Requests by Chairman and Board of Supervisors • Public Comments or Requests for Future Action Items • Adj ournment The District Board may, via motion change the order of business. (b) Agenda: The order of business of each meeting shall be as contained in the agenda prepared under the direction of the District Manager. The agenda shall be a listing by topic or subject to be considered by the Board, and shall be delivered to members of the Board prior to the meeting. (c) Presentation _.Y Members of Board: The agenda shall provide a time when the Chairman or any Supervisor may bring before the Board any business he/she feels should be deliberated upon by the Board. These matters need not be specifically listed on the agenda. (d) Reading of Minutes: Unless a reading of the minutes of a Board meeting is requested by a member of the Board, such minutes may be approved without reading if the District Clerk previously furnished each member with a copy thereof. (e) Consent Agenda: The Board may adopt a series of measures in one vote as listed on the agenda (or agenda as amended) as a Consent Agenda; the Consent Agenda may appear on the agenda before "non -consent items." 161 1A4 Section 6. Resolutions and Motions (a) Form: Resolutions shall be presented to the Board only in printed or typewritten form. (b) Reading by Title Only Upon being introduced, each proposed Resolution shall be read by title only, unless any member of the Board requests a full reading of the Resolution. (c) Consideration of Resolutions: Each proposed Resolution shall be ready by title or in full two times; one before each vote. (d) Tie Vote: In the event of a tie in votes on any motion, the motion shall be considered lost. (e) Vote Change: Any Supervisor may change his or her vote, before the next item is called for consideration or; before a recess or adjournment is called, whichever occurs first, but not thereafter, without the unanimous consent of the Board. (f) Privilege of Closing Debate: Any Supervisor may move to close debate and call the question on the motion being considered which shall be non -debatable. The Supervisor moving the adoption of a Resolution or motion shall have the privilege of closing the debate. (g) Requests for Resolutions or Legal Opinions: Any member of the District Board may request the District Manager or District Attorney to have prepared proposed Resolutions with such Resolutions to be placed on the agenda of the next scheduled Board meeting, provided the Resolution can be drafted and distributed to members of the Board in said period of time. Any member of the District Board may request written legal opinions, relating to District business, from the District Attorney. Any member of the Board may, for purposes of inquiry, request verbal opinion or advice on District legal matters directly from the District Attorney. (h) Adjournment: All meetings shall adjourn at a.m./p.m. unless four-fifths (4/5) of the District Board vote to extend the time. (i) Motion to Reconsider:. An action of the Board may be reconsidered only at the same meeting at which the action was taken. A motion to reconsider may be made only by a Supervisor who voted on the prevailing side of the question and must be concurred in by a majority of those present at the meeting. Adoption of a motion to reconsider shall rescind the action reconsidered. 16 11 A4 a (j) Motion to Rescind: An action of the Board taken at a previous meeting (the "previous action") may be rescinded at a subsequent meeting. Motions to Rescind shall be governed by the following process: 1. A Supervisor seeking rescission of a previous action shall place a Motion to Consider Rescission on the agenda of a regular Board meeting. If a majority of the full membership of the Board approves the Motion to Consider Rescission, the Motion to Rescind shall be placed on the agenda of the next regular Board meeting. If less than a majority of the full membership vote in favor of the Motion to Consider Rescission, no Motion to Rescind the previous action shall be considered by the Board. 2. Approval of a Motion to Rescind requires the affirmative vote of a majority of the full membership of the Board. 3. If a Motion to Rescind is approved, the Board shall, at the same meeting, either consider the previous action or set a date certain for its consideration. 4. Notwithstanding anything stated above, a Motion to Rescind initiated by a Supervisor who voted on the losing side in connection with the previous action shall not be in order unless the Board determines: a. Subsequent information has become known that (i) would have been material to the Board's decision on the previous action and (ii) would have militated for a different result; or b. A rescission of the previous action is imperative to avoid a material cost, risk, harm or other jeopardy to the District or its citizens, and the material cost, risk, harm or other jeopardy could not have been known at the time of the Board's previous action. 5. For purposes of the Motion to Rescind, a Supervisor who was absent for a vote on the motion in connection with the previous action is deemed to have been on the prevailing side of the vote. Section 2-607. Citizens' Rights (a) Right to be Heard: Members of the public shall be given a reasonable opportunity to be heard on each agenda item except as provided for below. Public input shall be limited to four (4) minutes with the Chair having the option to allow an additional minute. This right does not apply to: 1. An official act that must be taken to deal with an emergency situation affecting the public health, welfare or safety, if compliance with the requirements would cause an unreasonable delay in the ability of the Board to act; 2. An official act involving no more than a ministerial act, including, but not limited to, approval of minutes and ceremonial proclamations; 3. A meeting that is exempt from §286.011; or 4. A meeting during which the Board is acting in a quasi-judicial capacity. This paragraph does not affect the right of a person to be heard as otherwise provided by law. (b) Manner of Addressing the Board — Time Limit: Each person addressing the Board shall step up to the microphone, shall give his/her name and address in an audible tone of voice for the record and, unless further time is granted by the Board, shall limit his/her address to four (4) minutes with the Chair having the right to extend an additional minute of time. All remarks shall be addressed to the Board as a body, and not to any member thereof. No person, other than members of the Board and the person having the floor shall be permitted to enter into any discussion, either directly or through the members of the Board. When requested by any member of the Board the District Manager, District Attorney, as well as other staff, may enter into any discussion. No questions shall be asked the Supervisors, except through the presiding officer. The District Manager and the District Attorney may ask the Chair for permission to speak at any time. (c) Personal and Slanderous Remarks: Any person making personal, impertinent or slanderous remarks, or who shall become boisterous, while addressing the Board may be requested to leave the meeting and may be forthwith, by the presiding officer, barred from further audience before the Board at the meeting from which ejected. Section 8. Public to be Heard At the conclusion of the meeting the Chair shall offer the public the opportunity to speak on any non -agenda item relative to the business of the District for up to four (4) minutes (with the right of the Chair to extend an additional minute). Section 9. Suspension and Amendment of These Rules (a) Suspension of These Rules: Any provision of these rules not governed by the District Charter or District Code may be temporarily suspended by a vote of a majority of the Board. (b) Amendment of These Rules: These rules may be amended, or new rules adopted via Resolution. (c) Effect of Variance from Rules: The failure to follow these Rules of Procedure shall not be grounds for invalidating any otherwise lawful act of the Board. SECTION 3. It is the intention of the District Board and it is hereby ordained that the provisions of this Resolution shall become and be made a part of the Port of the Islands Community Improvement District Rules of Procedure, and the sections of this Resolution may be renumbered to accomplish such intent. 16 11 Q4 SECTION 4. If any word, phrase, clause, sentence or section of this Resolution is for any reason held unconstitutional or invalid, the invalidity thereof shall not affect the validity of any remaining portions of this Resolution. SECTION 5. That this Resolution shall be in full force and effect immediately upon its passage and adoption. PASSED THIS 23' DAY OF AUGUST, 2013. Norine Dillon Chairperson ATTEST: Calvin Teague Secretary SEVERN TRENT ENVIRONMENTAL SERVICES, INC 5911 COUNTRY LAKES DRIVE FORT MYERS, FLORIDA 33905 Phone (941) 925-3088 Fax (941) 924-7203 BILL TO PORT OF THE ISLANDS COMMUNITY C/O SEVERN TRENT MGMT SERV- ATTN AJP 210 NORTH UNIVERSITY DRIVE, SUITE 702 CORAL SPRINGS FL 33071 16 111 A4 Invoice DATE INVOICE # 6/15/2013 2067997 SEVERN TRENT ENVIRONMEN"I'AL ShKV lut6, 11'1k; BOX 516860 PHILADELPHIA, PA 19175-6860 Page 1 P.O. NO. TERMS DUE DATE CUSTOMER # DEPT # NET 30 DAYS 6/30/2013 3520 DESCRIPTION QTY RATE AMOUNT REVISED INVOICE -7/10/13 (402) MONTHLY OPERATION CONTRACT FOR JUN 34,127.71 34,127.71 2013 (4 10) CHARGES FOR AMOUNT EXCEEDED ABOVE R&M MAINTENANCE BUDGET OF $XXX PLUS 10% - AS PER CONTRACT - SEE ATTACHED BREAKDOWN OF CHARGES MEN 1111010,60''Wim HE (4 10) CHARGES FOR AMOUNT EXCEEDED ABOVE0.4 m.9 R&M SLUDGE BUDGET OF $137.77 PLUS 10%- AS PER CONTRACT- SEE ATTACHED BREAKDOWN OF CHARGES (408) LAB FEES FOR WEEKLY BLEND: FLUORIDE, 5 116.39 581.95 CHLORIDE, TOTAL DISSOLVED SOLIDS, TOTAL. SUSPENDED SOLIDS, pH, CALCIUM, MAGNESIUM, SODIUM AND SODIUM ABSORPTION RATION (SAR) - 1/22,4122.517,5/13,5121 (408) LAB FEES BACT'S - 5/20, 5/21 5 10.43 52.15 REMIT TO ADDRESS: Total SEVERN TRENT ENVIRONMEN"I'AL ShKV lut6, 11'1k; BOX 516860 PHILADELPHIA, PA 19175-6860 Page 1 SEVERN TRENT ENVIRONMENTAL SERVICES, INC 5911 COUNTRY LAKES DRIVE FORT MYERS, FLORIDA 33905 Phone (941) 925-3088 Fax (941) 924-7203 BILL. TO PORT OF THE ISLANDS COMMUNITY C/O SEVERN TRENT MGMT SERV- ATTN A/P 210 NORTH UNIVERSITY DRIVE, SUITE 702 CORAL SPRINGS FL 33071 16 11 A4 Invoice DATE INVOICE # 6/15/2013 2067997 shvb 1V 1XW141 L'!V ViXViVlviriiV it]L. Jin vii reg, uvv BOX 516860 PHILADELPHIA, PA 19175-6860 Wage I P.O. NO. TERMS DUE DATE CUSTOMER # DEPT # NET 30 DAYS 6/30/2013 j 3520 DESCRIPTION QTY RATE AMOUNT (402) MON'T'HLY OPERATION CONTRACT FOR TUN 34,127.71 34,127.71 2013 (410) CHARGES FOR AMOUNT EXCEEDED ABOVE 1,058.20 1,058.20 R&M MAINTENANCE BUDGET OF $962 PLUS 10% - AS PER CONTRACT - SEE ATTACHED BREAKDOWN OP CHARGES (410) CHARGES FORAMOUNT EXCEEDED ABOVE 151.55 151.5 R&M SLUDGE BUDGET OF $137.77 PLUS 10% - AS E PER CONTRACT - SEE ATTACHED BREAKDOWN OF CHARGES (408) LAB FEES FOR WEEKLY BLEND: FLUORIDE, 5 116.39 581.95 CHLORIDE, TOTAL DISSOLVED SOLIDS, TOTAL SUSPENDED SOLIDS, pig CALCIUM, MAGNESIUM, SODIUM AND SODIUM ABSORPTION RATION (SAR) - 1/22, 4/22.517, 5/13, 5121 (408) LAB FEES BA.CT'S - 5/20,5/21 5 10.43 52.15 REMIT TO ADDRESS: To't'al shvb 1V 1XW141 L'!V ViXViVlviriiV it]L. Jin vii reg, uvv BOX 516860 PHILADELPHIA, PA 19175-6860 Wage I SEVERN TRENT ENVIRONMENTAL SERVICES, INC 5911 COUNTRY LADS DRIVE FORT MYERS, FLORIDA 33905 Phone (941) 925-3088 Fax (941) 924-7203 BILL TO PORT OF THE ISLANDS COMMUNITY C/O SEVERN TRENT MGMT SERV- ATTN A/P 210 NORTH UNIVERSITY DRIVE, SUITE 702 CORAL SPRINGS FL 33071 Invoice Zib V L' XN 1 &W4 1 L1V Y liCV1V 1Y1GlV 1 t]L Jl+lt Y 1\.L' U, 11 f `✓ BOX 516860 PHILADELPHIA, PA 19175-6860 Page 2 INVOICE # m 2067997 Zib V L' XN 1 &W4 1 L1V Y liCV1V 1Y1GlV 1 t]L Jl+lt Y 1\.L' U, 11 f `✓ BOX 516860 PHILADELPHIA, PA 19175-6860 Page 2 P.O. NO. TERMS DUE DATE CUSTOMER # DEPT # NET 30 DAYS 6/30/2013 3520 DESCRIPTION QTY RATE AMOUNT Applied to Budgets year to date: Repair and Maintenance Budget $17188.80 (exceeded cap of $15,000) Process Residue Budget: $8005.57 Chemical Budget $19703.06 (cap of $20,000) Mosquito Chemical Budget $0 REMIT TO ADDRESS: Total $35,971.56 Zib V L' XN 1 &W4 1 L1V Y liCV1V 1Y1GlV 1 t]L Jl+lt Y 1\.L' U, 11 f `✓ BOX 516860 PHILADELPHIA, PA 19175-6860 Page 2 SEVERN TRENT ENVIRONMENTAL SERVICES, INC 5911 COUNTRY LAKES DRIVE FORT MYE RS, FLORIDA 33905 Phone (941) 925-3088 Fax (941) 924-7203 BILL TO PORT OF THE ISLANDS COMMUNITY C/O SRV ERN TRENT MGMT SERV- ATTN A/P 210 NORTH UNIVERSITY DRIVE, SUITE 702 CORAL SPRINGS FL 33071 Invoice DATE INVOICE # 6/15/2013 2067997 zo SEVERN TRENT ENVIRONMLNTAL 5nKV1t:.aa, LINU BOX 516860 PHILADELPHIA, PA 19175-6860 Page 1 P.O. NO. TERMS DUE DATE CUSTOMER # DEPT # NET 30 DAYS 6/30/2013 3520 DESCRIPTION QTY RATE AMOUNT (402) MONTHLY OPERATION CONTRACT FOR MAY 34,127.71 Sfz�2i•riJ 34,127.71) 2S, 7�l`/•3`I 2013 6U4nc (nl(� p�,C,,j�r;C l.`Ci,d 34,127.71 (402) SUBTOTALl (410) CHARGES FOR AMOUNT EXCEEDED ABOVE 1,058.20 1,058.20 R&M MAINTENANCE BUDGET OF $962.00 PLUS 100/b - AS PER CONTRACT - SEE ATTACHED BREAKDOWN OF CHARGES n 1 O J 0 r 4 J1 C' S- MGl / 151.547 151.55 (4 10) CHARGES FOR AMOUNT EXCEEDED ABOVE R&M CHEMICAL BUDGET OF $137.77 PLUS 10% - AS PER CONTRACT - SEE ATTACHED BREAKDOWN OF CHARGES 1,209,75 (421) STJBT'O.1'AL (408) LAB FEES FOR WEEKLY BLEND: FLUORIDE, 5 116.39 581.95 CHLORIDE, TOTAL. DISSOLVED SOLIDS, TOTAL SUSPENDED SOLIDS, PH, CALCLUM, MAGNESIUM, SODIUM AND SODIUM ABSORPTION RATION (SAX) - 1(22, 4/22. 5/7, 5/13, 5/21 5 10,43 52.15 (408) LAB FEES BACT'S - 5/20, 5/21 J� 634.10 (408) SUBTOTAL l •� REMIT TO ADDRESS: Total SEVERN TRENT ENVIRONMLNTAL 5nKV1t:.aa, LINU BOX 516860 PHILADELPHIA, PA 19175-6860 Page 1 SEVERN TRENT ENVIRONMENTAL SERVICES, INC 5911 COUNTRY LAKES DRIVE FORT MYERS, FLORIDA 33905 Phone (941) 925-3088 Fax (941) 924-7203 BILL TO PORT OF THE ISLANDS COMMUNITY C/O SEVERN TRENT MGMT SERV- ATTN A/P 210 NORTH UNIVERSITY DRIVE, SUITE 702 CORAL SPRINGS FL 33071 16 1 k 1* A4 Invoice DATE INVOICE # 6/15/2013 2067997 SEVERN TRENT ENVIRONMENTAL SERVIC hb, INU BOX 516860 PHILADELPHIA, PA 19175-6860 Page 2 P.O. NO. TERMS DUE DATE CUSTOMER # DEPT # NET 30 DAYS 6/30/2013 3520 DESCRIPTION QTY RATE AMOUNT Applied to Budgets year to date: Repair and Maintenance Budget $17188.80 (exceeded cap of $15,000) Process Residue Budget: $8005.57 Chemical Budget $19703.06 (cap of $20,000) Mosquito Chemical Budget $0 REMIT TO ADDRESS: Total $33,456.81 SEVERN TRENT ENVIRONMENTAL SERVIC hb, INU BOX 516860 PHILADELPHIA, PA 19175-6860 Page 2 16 11 Port of the Islands Community Improvement District Financia/ Report June 30, 2013 Prepared by PORT OF THE ISLANDS Community Improvement District Table of Contents 16 11 A4 FINANCIAL STATEMENTS Page 1 - 2 Balance Sheet - All Funds .............................. I........................ General Fund Page 13 Statement of Revenues, Expenditures and Changes in Fund Balance ............... Page 3 - 4 .................. Page 5 Trend Report Page 16 - 17 Enterprise Fund Statement of Revenues, Expenditures and Changes in Fund Balance ............... Page 6 - 7 Cash Flow Projections............................I............... Page 8 - TrendReport.......................................................... Page 21 SUPPORTING SCHEDULES Page 10 - 12 .................................................... Check Register...... Special Assessments -Collection Schedule ......................................................... Page 13 Page 14 - 15 Construction Schedule.........................•........I................•••••• Page 16 - 17 CIP Status Report .................................................... Page 18 - 20 Cash Flow Projections............................I............... Cash Flow Projections -5year •••••••••••• .....................I..................... Page 21 I................ Page 22 - 27 Monthly Activity Report ....................................... Accounts Receivable Ageing Report (so+ days outstanding) .......................................... Page 28 - 29 Repair and Maintenance Detail Reports........................••.......................I....•••. Page 30 - 36 16 11 A4 Of Port of the Islands Community Improvement District Financial Statements (Unaudited) June 30, 2013 16 11 A4 PORT OF THE ISLANDS Governmental and Enterprise Funds Community Improvement District Balance Sheet June 30, 2013 WATER AND ACCOUNT DESCRIPTION GENERAL FUND SEWER FUND TOTAL ASSETS Current Assets Cash - Checking Account Accounts Receivable Assessments Receivable Allow -Doubtful Collections InterestiDividend Receivables Due From Other Funds Investments: certificates of Deposit - 18 Months Money Market Account SBA Account SBA Account - Restricted SBA Account Reserves SBA Account Reserves - Restricted Construction Fund FMV Adjustment Prepaid Items Total Current Assets $ 397,678 $ 13,120 $ 410,798 984 - 984 99,460 259,432 358,892 (99,460) (259,432) (358,892) 665 665 208,778 208,778 151,050 - 151,050 568,888 6,590 575,478 5,127 4,209 9,336 6,350 13,244 19,594 2,515 - 2,515 763 - 763 - 195,830 195,830 1,117 2,081 3,198 1,947 2,420 4,357 1,345,862 237,494 1,583,356 Noncurrent Assets 100 10,402 3,500 Fixed Assets 293,061 293,061 Land - 15,206,161 15,208,181 Infrastructure (3632,962) , (3,832,962) Accum Depr - Infrastructure 770,545 226,308 Equipment and Furniture 81,308 (81,850) ( (81,850) AccumDepr- Equip/Fumiture 9,080 Construction Work In Process 9,080 - 42,700 42,700 Bond Issuance Cost (11 (11 9) Acc Amort - Bond Issuance Cost 12,051,,41419) 9 12,051,,41419 Total Noncurrent Assets TOTAL ASSETS $ 1,346,862 $ 12,285913 $ 16,634,776 LIABILITIES Current Liabilities Accounts Payable Accrued Expenses Deposits Other Current Liabilities Revenue Bonds Payable -Current Due To Other Funds Total Current Liabilities $ - $ 100 $ 100 10,402 3,500 13,902 - 32,850 32,850 157 157 514,758 514,758 - 208,778 208,778 10,402 760,143 770,545 Report Date: 7/8/2013 1 1611 PORT OF THE ISLANDS Community Improvement District Governmental and Enterprise Funds Balance Sheet June 30, 2013 WATER AND ACCOUNT DESCRIPTION GENERAL FUND SEWER FUND TOTAL Long -Term Liabilities Revenue Bonds Payable -LT - 3,490,972 3,490,972 Total Long -Term Liabilities 3,490,972 3,490,972 TOTAL LIABILITIES 10,402 4,281,115 4,261 517 FUND BALANCES / NET ASSETS Fund Balances Nonspendable: 4,367 Prepaid Items 1,947 Assigned to: 103,815 103,815 Operating Reserves 1,229,698 1,229,698 Unassigned: Net Assets Invested in capital assets, - 8,045,689 8,045,689 net of related debt (7'891) (7'891) Unrestricted/Unreserved TOTAL FUND BALANCES / NET ASSETS $ 1,335,460 $ 8,037,798 $ 9,373,258 TOTAL LIABILITIES & FUND BALANCES I NET ASSETS $ 1,345,862 $ 12,288 913 $ 13,634,775 Report Date: 7/8/2013 2 PORT OF THE ISLANDS 1+........, ,ni+.. Imnrnvmmnnt niAtrint Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending June 30, 2013 General Fund ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE (f) AS A % OF JUN -13 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL REVENUES 5,000 5,300 (300) 75.71% 400 536 383 $ 2,177 $ 1,633 $ 1,612 $ (21) 74.05% $ 1 Interest -Investments - - 1,839 1,839 0.00% - Net Incr (Decr) In FMV-Invest 168.78% 1,994 28,365 32 0.00% 18 Interest -Tax Collector 435,400 - 435,400 32 402,231 (33,169) 92.36% 22,747 Special Assmnts- Tax Collector (17,416) (17,416) (8,552) 8,864 49.10% 682 Special Assmnts- Discounts - 3,500 1,575 1,575 0.00% - Other Miscellaneous Revenues 14 61 14.00% 1 1,500 1,125 809 420161 419,517 398,737 (20,880) 94.90% 23,448 TOTAL REVENUES 64.29% 25 8,844 6,633 6,156 477 EXPENDITURES Administration P/R-Board of Supervisors FICA Taxes ProtServ-Engineering ProtServ-Legal Services ProfServ-Mgmt Consulting Sery ProtServ-Property Appraiser ProtSery-Special Assessment Auditing Services Communication - Telephone Postage and Freight Rental - Meeting Room Insurance - General Liability Printing and Binding Legal Advertising Miscellaneous Services Misc-Assessmnt Collection Cost Misc-Web Hosting Office Supplies Annual District Filing Fee Total Administration Field Contracts-Mgmt Services Contracts -Landscape Electricity - Streetlighting Utility - Irrigation R&M -Renewal and Replacement R&M -Roads & Alleyways R&M -Signage Capital Outlay Total Field 7,000 5,000 5,300 (300) 75.71% 400 536 383 405 (22) 75.56% 31 26,000 19,500 11,850 7,650 45.56% 772 12,500 9,375 21,098 (11,723) 168.78% 1,994 28,365 21,274 21,274 75.00% 2,364 6,531 6,531 6,531 100.00% - 9,243 9,243 9,243 100.00% - 3,750 3,750 3,500 250 93.33% 3,500 100 75 14 61 14.00% 1 1,500 1,125 809 316 53.93% 94 350 250 225 25 64.29% 25 8,844 6,633 6,156 477 69.61 2,000 1,500 646 854 32.30% 163 2,200 1,650 135 1,515 6.14% 1,375 1,031 419 612 30.47% 3 8,708 8,708 7,874 834 90.42% 469 1,000 750 969 (219) 96.90% 969 850 487 115 372 17.69% 46 175 175 175 100.00% 120,827 97,440 96,738 702 80.06% 10,831 100,000 75,000 75,129 (129) 75.13% 8,333 79,440 59,580 64,570 (4,990) 81.28% 9,647 16,500 12,375 13,924 (1,549) 84.39% 1,460 12,600 9,450 10,754 (1,304) 85.35% 1,554 10,000 7,500 8,518 (1,018) 85.18% (125) 4,000 3,000 - 3,000 0.00% - 1,000 750 750 0.00 70,894 53,170 53,170 0.00% 2941434 220,825 172,895 47,930 58.72% 20,869 TOTAL EXPENDITURES 415,261 318265 269,633 48,632 84.93% 31700 Report Date: 7/3/2013 3 16 11 .1 PORT OF THE ISLANDS General Fund Community Improvement District Statement of Revenues, Expenditures and Changes In Fund Balances For the Period Ending June 30, 2013 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) ASA %OF JUN -13 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL Excess (deficiency) of revenues Over (under) expenditures 4,900 101,352 129,104 27,752 2634.78% (8,252) OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance 4,900 0.00% TOTAL FINANCING SOURCES (USES) 4,900 0.00% Net change in fund balance $ 4,900 $ 101,352 $ 129,104 $ 27,752 2634.78% FUND BALANCE, BEGINNING (OCT 1, 2012) 1,206,356 1,206,356 1,206,356 FUND BALANCE, ENDING $ 1,211,256 $. 1� $ 1,335,460 Report Date: 7/3/2013 4 . - 16 11 A4 4 Genera/ Fund PORT OF THE ISLANDS Community Improvement District Statement of Revenues, Expenditures and Changes in Fund Balances Trend Report For the Period Ending June 30, 2013 TOTAL Oct Nov Dec Jan Feb Mer Actual Apr Actual May Actual Jun ActualThru Adapted 813012017 Budget Account Description Actual Actual Actual Actual Actual Actual Revenues 241 $ 211 $ 218 $ 218 S 167 $ 193 $ 187 $ 173 S 1 $ 1,612 $ 2,177 Interest - Investments $ 177 195 124 585 (28) 250 285 251 1,839 Net Incr pecr) In FMN -Invest 15 _ - - 18 32 Interest - Tax Collector 3,116 84,532 126,382 29,295 7,177 127,137 1,866 22,747 402,231 435,400 (17,416) SpecialAssmnts-Tax Collector (3,381) (4;951) (732) (98)1,575 Special Assmnts- Discounts (166) 1,250 Other Miscellaneous Revenues 315 443 127,827 2,343 23,448 398,737 420,161 Total Revenues 3,368 81,872 121,773 30,626 7233 Expenditures Adminlstranve400 500 500 1,000 400 500 1,000 500 500 5,300 7,000 PIR -Board of Supervisors 77 31 38 77 3 38 31 405 535 FICA Taxes 38 38 7,629 2,643 - 806 772 11,850 26,000 ProfServ-Engheedng 2,557 3,490 8,064 1,497 1,402 1,780 310 1,994 21,09B 12,500 ProfServ-Legal Services 2,364 2,384 2,364 2,364 2364 2,364 7,364 2,364 2,364 21,274 28,365 6,531 ProfServ-MgmtConsulting Sery ProfServ-PrDperty Appraiser - - 6,531 - 6,531 9,243 9,243 ProfServ-Special Assessment 9,243 _ _ 3,500 3,500 3,750 Auditing Services3 1 14 100 Communication - Telephone 1 8g4 82 80 69 77 `�225 BD9 1,500 Postage and Freight 74 218 57 25 25 25 25 25 25 350 Rental -Meeting Room 25 25 25 - 1,947 317 6,156 8,844 Insurance - General Liability 1,947 1,947 119 66 _ 61 163 646 2,000 Writing and Binding 64 54 119 - 135 2,200 Legal Advertising - - 135 85 _ 169 6 3 419 1,375 Miscellaneous Services 59 97 2;429 571 142 2,543 38 969 7,874 ,708 81,000 Miso-AssessmntCollection Cost 59 1,623 969 Misc-Web Hosting_ 24 23 23 46 115 650 Office Supplies - 175 175 Annual District Filing Fee 175 - - 4,788 9,622 7,644 4,200 10,831Reld 96,736 120,827 Total Administrative 5,306 7,4&1 18,140 28,729 Contracts-Mgmt Services 8,333 8,333 8,333 8,333 8,333 8,333 8,462 6,902 8,333 6,902 8,333 9,647 75,129 64,570 1 00.000 76,440 Contracts Landscape 6,620 6,620 6,620 6,902 6,902 1,636 1,621 7,452 1,574 1,561 1,328 1,460 13,924 16,500 Electricity- Streetlighting 1,4911 1,561 1,693 1,350 1,626 1,701 1,275 1,734 1,221 1,554 10,754 12,600 U61ity- litigation 31 264 478 664 - 220 3,861 2,141 (125) 8,518 10,000 R&M -Renewal and Replacement 352 927 4,000 R&M -Roads & Alleyways 1,000 R&M -Signage 70,894 Capital Outlay 16,826 17,705 18,474 19,161 18,557 18,854 22;520 19,925 20,869 172,895 294,434 Total Field 22,132 25,189 36,614 47,890 23,345 26,476 30,164 24,125 31,700 269,633 415,261 Total Expenditures Excess (deficiency) of revenues $ (18,764) $ 56,683 S 85,159 S (17,264) $ (16,112) $ (28,033) $ 97,463 $ (21,782) S (8,252) 129,104 4,900 Over(under)expenditures 1,206,356 1,206,356 FUND BALANCE BEGINNING (OCT 1, 2012) $1,335,460 S 1,211,256 FUND BALANCE, ENDING Prepared by: 5 Severn Trent Management Service$ Report Date: 7/3/2013 16 11 A4 A PORT OF THE ISLANDS Water And Sewer Fund Community Improvement District Statement of Revenues, Expenses and Changes in Net Assets For the Period Ending June 30, 2013 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF JUW13 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL OPERATING REVENUES Interest - Investments $ 2,838 $ 2,129 $ 266 $ (1,863) 9.37% $ 21 Water Revenue 43,000 32,250 34,098 1,848 79.30% 2,780 Sewer Revenue 65,000 48,753 53,758 5,005 82.70% 4,383 Irrigation Fees 100,000 75,000 74,650 (350) 74.85% 8,237 Net Incr (Decr) In FMV-Invest - 3,424 3,424 0.00% SpecialAssmnts-Tax Collector 1,135,025 1.135,025 1,048,558 (86,467) 92.38% 59,299 Special Assmnts-Discounts (45.401) (45,401) (22,294) 23,107 49.10% 1,779 Other Miscellaneous Revenues 5,760 5,760 0.00% 575 TOTAL OPERATING REVENUES 1,300,462 1,247,756 1,198,220 49,1136) 92.14% 77,074 OPERATING EXPENSES Personnel and Administration PIR -Board of Supervisors 7,000 5,000 5,300 (300) 75.71% 400 FICA Taxes 536 383 405 (22) 75.56% 31 ProfServ-Engineering 26,000 19,500 11,850 7,650 45.58% 772 ProfServ-Legal Services 12,500 9,375 21,098 (11,723) 168.78% 1,994 ProfServMgmt Consulting Sery 28,482 21,362 21,362 75.00% 2,374 ProfServ-Property Appraiser 17,025 17,025 17,025 100.00% - ProfServ-Special Assessment 7,885 7,885 7,885 - 100.00% - Auditing Services 3,750 3,750 3,500 250 93.33% 3,500 Communication -Telephone 100 75 13 62 13.00% 1 Postage and Freight 1,000 750 534 216 53.40% 63 Rental - Meeting Room 350 250 225 25 64.29% 25 insurance -General Liability 8,270 6,203 5,757 446 69.61% Printing and Binding 1,500 1,125 485 640 32.33% 122 Legal Advert! sing 1,600 1,200 98 1,102 6.13% Miscellaneous Services 2,050 1,537 1,880 (343) 91.71% 227 Misc-Assessmnt Collection Cost 22,701 22,701 20,525 2,176 90.41% 1,222 Office Supplies 750 563 135 428 18.00% 53 Total Personnel and Administration 141,499 118,684 118,077 607 83.45% 10,784 Water -Sewer Comb Services Contracts-Mgmt Services 309,533 232,150 232,543 (393) 75.13% 25,794 Contracts -Other Services 2,000 2,000 1,750 250 87.50% - Communicalion -Teleph - Field 4,512 3,384 3,674 (290) 81.43% 857 Utility •General 80,000 60,000 61,320 (1,320) 76.65% 6,132 R&M -Irrigation 10,000 7,500 7,842 (342) 78.42% 219 R&M -Water Plant 10,000 7,500 18,436 (10,936) 184.36% 1,395 R&M -Waste Water Plant 9,666 7,400 15,238 (7,838) 154.45% 1,377 Misc-Bad Debt - - 1,267 (1,267) 0.00% - Misc-Licenses & Permits 4,500 4,500 3,375 1,125 75.00 Cap Outlay -Irrigation 27,516 (27,516) 0.001/ Cap Ouflay-Water Plant 50,000 37,500 125230 (88,230) 251.461/ Total Water -Sewer Comb Services 480,411 361,934 498,691 (136,757) 103.81% 35,774 Report Date: 7/3/2013 6 A 4 PORT OF THE ISLANDS Water And Sewer Fund Community Improvement District Statement of Revenues, Expenses and Changes in Net Assets For the Period Ending June 30, 2013 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE M ASA % OF JUN -13 BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL ACCOUNT DESCRIPTION Debt Service 497,303 0.00 % Principal Debt Retirement 497,303 497,303 158,056 158,056 92.200 65,858 58.33% Interest Expense Total Debt Service 655,359 655,359 92,200 563,159 14.07 Report Date: 7/3/2013 23,193 111,779 489,252 377,473 2109.48% 30,516 Operating income (toss) $ 23,193 $ 111,779 $ 489,252 $ 377,473 2 Change in net assets TOTAL NET ASSETS, BEGINNING (OCT 1, 2012) 7,548,546 7,548,546 7,548,546 TOTAL NET ASSETS, ENDING $ 7,571,739 $ 7,660,325 $ 8,037,798 Report Date: 7/3/2013 16 P1 A4 PORT OF THE ISLANDS Community Improvement District 500 500 1,000 400 500 Water And Sewer Fund 500 Statement of Revenues, Expenses and Changes in Net Assets 400 5,300 7,000 FICA Taxes 38 38 77 Trend Report 38 77 38 38 31 405 535 ProtServ-Engineering 754 For the Period Ending June 30, 2013 296 7,629 - 2,643 - 806 772 11,850 26,000 ProlServ-Legal Services - 2,557 3,490 8,069 1,497 -TOTAL 1,780 Oct Nov Dec Jan Feb Mar Apr May Jun Actual Thru Adopted Account Description Actual Actual Actual Actual Actual Actual Actual Actual Actual 413012013 Budget 3,942 4,657 - - 17,025 17,025 ProlServ-Special Assessment 14,492 6,701 (322) Ooeraft Revenues 4,085 (8,190) (3,498) - 7,885 7,885 Misc-Bad Debt - - Interest -Investments S 48 $ 38 S 36 $ 31 $ 22 $ 23 $ 24 $ 23 $ 21 $ 266 $ 2,838 Water Revenue 1,813 2,981 3,758 4,119 5,734 3,672 5,513 3,728 2,780 34,098 43,000 Sewer Revenue 2,895 4,883 5,879 6,516 8,950 5,813 8,427 6,012 4,383 53,758 65,000 Irrigation Fees 4,502 5,610 8,827 10,459 10,344 7,160 9,995 9,519 8,237 74,650 100A00 Net incl (Decry In FMV-Invest 329 363 232 1,089 (52) 466 531 467 34,684 3,424 - Special Assmnts-Tax Collector 8,123 220,362 329,460 76,369 18,709 - 331,379 4,857 59,299 1,048,558 1,135,025 SpecialAssmnts- Discounts (432) (8,814) (12,907) (1,907) (254) - 96 146 1,779 (22,294) (45,401) Other Miscellaneous Revenues 525 475 585 1,780 485 510 400 425 575 5,760 - Total Operating Revenues 17,803 225,898 335,870 98,456 43,938 17,644 355,365 25,177 77,074 1,196,220 1,300,462 Ooerai Expenses Personnel and Administration PIR -Board of Supervisors 500 500 1,000 400 500 1,000 500 50D 400 5,300 7,000 FICA Taxes 38 38 77 31 38 77 38 38 31 405 535 ProtServ-Engineering 754 281 296 7,629 - 2,643 - 806 772 11,850 26,000 ProlServ-Legal Services - 2,557 3,490 8,069 1,497 1,402 1,780 310 1,994 21,098 12,500 ProfServ-Mgmt Consulting Sery 2,374 2,374 2,374 2,374 2,374 2,374 2,374 2,374 2,374 21,362 28,482 ProiServProperty Appraiser - 1,707 17,025 5,703 3,942 4,657 - - 17,025 17,025 ProlServ-Special Assessment 14,492 6,701 (322) 7,885 4,085 (8,190) (3,498) - 7,885 7,885 Misc-Bad Debt - - - - 1,267 - - - 3,500 3,500 3,750 Auditing Services 3,375 1 13 100 Communication - Telephone 1 8 - 3 53 42 50 - 39 63 534 1,000 Postage and Freight 49 145 38 55 33,345 25 25 25 225 350 Rental - Meeting Room 25 25 25 25 25 25 34,684 34,428 35,774 498,691 480,411 Insurance - General Liability 1,820 1,820 - - 1,820 296 - - 5,757 8,270 Printing and Binding 48 41 - 90 89 49 - 46 122 485 1,500 Legal Advertising - 98 - - - - 98 1,600 Miscellaneous Services 159 216 236 211 265 196 199 171 227 1,880 2,050 Misc-Assessmnt Collection Cost 154 4,231 6,331 1,489 369 6,630 100 1,222 20,525 22,701 Office Supplies - 26 27 27 - 53 135 750 Total Personnel andAdminlstradon 5,168 10,135 32,514 26,289 5,237 9,655 11,892 4,409 10,784 118,077 141,499 WatehSewer Comb Services Contracts-MgrmServices 25,794 25,794 25,794 25,794 25,794 25,794 26,188 25,794 25,794 232,543 309,533 Contracts -Other Services - 1,750 1,750 2,000 Communication-Teleph - Field 754 281 296 303 298 251 337 299 857 3,674 4,512 Utility -General 5,923 6,172 6,580 6,596 7,929 7,984 7,884 6,121 6,132 61,320 80,000 R&M-Inigalion - 330 1,025 241 2,521 - 2,058 1,448 219 7,842 10,000 R&M -Water Plant - 1,707 (1,631) 5,703 3,942 4,657 2,664 1,395 18,436 10,000 R&M -Waste Water Plant 14,492 6,701 (322) 592 4,085 (8,190) (3,498) 1,377 15,238 9,866 Misc-Bad Debt - - - - 1,267 - - - 1,267 - Misc-Licenses & Permits 3,375 3,375 4,500 CapOullay-Irrigation - 25,916 - 1,600 27,516 - Cap Ou6ay-WaterPlant 10,182 48,585 33,618 33,345 - 125,730 50,000 Total Water -Sewer Comb Services 46,963 51167 83,702 98,763 79,181 34,029 34,684 34,428 35,774 498,691 480,411 Prepared by: B Report Date: 7/3/2013 Severn Trent Management Services PORT OF THE ISLANDS Community Improvement District Statement of Revenues, Expenses and Changes in Net Assets Trend Report For the Period Ending June 30, 2013 16 11 A4 Water And Sewer Fund TOTAL Oct Nov Dec Jan Feb Mar Apr May Jun Actual Thro Adopted Account Description Actual Actual Actual Actual Actual Actual Actual Actual Actual 60012013 Budget DsbtServica 497,303 Principal Debt Regremenl 13,171 79,028 92,200 158,056 Interest Expense Total Debt Service 13.171 79,028 92,200 655,359 Total Operating Expenses 52,131 74,473 116,216 127,052 84,418 43,684 46,576 117,865 46,558 708,988 1,277,269 Operating income (loss) $ (34,328) $ 151,425 $ 219,654 $ (28,596) $ (40,480) $ (26,040) $ 309,789 $ (92,688) $ 30,516 489,252 23,193 TOTAL NET ASSETS, BEGINNING (OCT 1, 2012) 7,548,546 7,548,546 TOTAL NET ASSETS, ENDING $ 8,037,T98 $ 7,571,739 Prepared by: 9 Repot Date: 7/3/2013 Severn Trent Management Services 1-6 P-1, A4 Port of the Islands Community Improvement District Supporting Schedules June 30, 2013 S n n m o$ m cy vN ai 8 a 8 8- v www $ wwww�w Ww wNww ww �'wyiNw www p p N � w p p p S O 0 0 0 0 0 0 0 0 0 0 0 p p O 0 0 0 0 0 N h Im �� N N h N N h h h N lm(f of N N N N� i[f � N 1(f Yl I[1 IA 1n � g_♦�o V�YSMS�yoo�_8�000rooSSo_op��{S�o�op_8{oo g r Yf N N N In N N N N h N41 N N YI In N In 1n N c 2 0 E N E qty p T Q 0 9qy y Cd n4w1 C �y� 6 0 U) m O U� U U� �j 'd p C C ` C `v LL c E A R m c cLtLL frMcgaa�c�3aQ�3�8ffiu Z W W V W wM m m U o R w as ' N M LL LL LL LL LL LL tQ O N U U U m mp m m M p U 2 O m� Z N N O 7C «O 0' N d ' y o 7 N N K J O O O O O ^ N N O. 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Recap of Capital Project Fund Activity Through June 30, 2013 Bond Issued (Construction Account) $ 51500,000 Source of Funds: Interest Earned $ 8,277 Use of Funds: COI $ (42,700) COI (costs transferred to checking account but not yet paid) $ (5,000) Disbursements Water Treatment Plant $ (5,264,747) $ (5,312,447) Adjusted Balance in Construction Account June 30, 2013 $ 195,830 2. Funds Available For Construction at June 30, 2013 Book Balance of Construction Account at June 30, 2013 $ 195,830 Construction Funds available at June 30, 2013 $ 195,830 3. Investments - BB&T at June 30, 2013 Estimated Type yield Princinal Construction Fund: 0.12% $ 195,830 ADJ: Outstanding Amounts Due $ - Balance at June 30, 2013 $ 195,830 4. General Bond Information Issued: 2010 Matures: 2020 Bond Interest Rate: 3.51% FY 2013 budgeted bond payment as % of total assessments: 41% 14 161.1- A4 Port of the Islands Community Improvement District Construction Schedule AMIOUNT OF CAPITAL Water Treatment cEQ Date CONTRACTOR REQUISITION OUTLAY COI Plant CO:1&20/10 Greenberg Ttaurig $ 10,000.00 $ 10,000.00 CoI 1&20110 BUT E 2,700.00 S 2,700.00 COI 1&20/10 swam Trent Management Svcs $ 15,000.00 $ 15,000.00 col 11/o2/lo Dan Cox $ 15A00.00 $ 15,000.00 $ 321,537.00 111/09/10 Port of the Islands CID (relmb) $ 321,537,00 $ 321,537.00 $ 26.503.15 2 11118/10 South Florida Excavation $ 26503.75 $ 26,503.75 $ 151.02 3 11124/10 Naples Daily News $ 151.02 $ 151.02 1 26,310. a8 4 01/0011 Cemury Link $ $ 28,310.88 $ 18,008.90 $ 26,310.88 18,006-90 $ i8.OD8.90 , 5 1211&10 South Florida Excavation $ 2,561.25 $ 2,581.25 S 2,561,25 6 7 02101/11 02/01711 Hole Montes Hole Montes $ 16,200.00 S 16,200.00 S 18,200.00 8 02/1/1 Hole Montes $ 13,206.91 $ 13,20a91 S 13,208.91 9 02/10/11 Bench EnviroAnayllcal, Inc. S 1,019.00 $ 1,019.00 $ 1,019.00 10 02!17/11 HOIe MOnles $ 1,982.50 $ 1,982.50 E 1,982.50 11 03107111 Hole Monies $ 6,250.00 $ 6,250.00 $ 6,250.00 12 0311&i 1 South Florida Excavation $ 12,782.00 $ 12,762.00 $ 12,762.00 13 0329!11 Cardinal Contractors $ 27,000.00 $ 27,000.00 S 27,000.00 14 04/05/11 Hole Montes $ 13,850.00 $ 13,850.00 S 13,850.00 15 05,05111 South Florida Excavation $ 18,587.25 $ 18,587.25 $ $ 18,587.25 95,029.60 to 0&16/11 Cardinal Contractors S 95,028.60 $ 95,028.60 S 39,565.00 17 05119/11 Hole Montes $ 39,565.00 $ 39,565.00 E 1,038.60 18 0&1011 KW Controls $ 1,036.80 $ 1,038.60 19 06114/11Cardinal Contractors $ 196,572.08 $ 196,572.08 $ 196,572.08 20 07106111 Hole Montes $ 19,575.00 111 19575.00 $ 19,575.00 21 07122111. Cardinal Contractors S 170,192.15 $ 170,192.15 $ 170.192.15 22 07127111 Hob Mantes $ 22,325.00 S 22,325.00 $ 22,325.00 23 0&19111 Cardinal Contractors $ 156,352.50 $ 156,352.50 S 156.352.50 24 08130111 Hole Montes $ 19,700.00 $ 19,700.00 1 S 19,700.00 6.971.40 25 0911&11 South Florida Excavation $ 6,971.40 $ 6,971.40 26 09/16111 South Florida Excavation $ 4,601.85 $ COMAS $ 4,601.85 27 09/1&11 Cardinal Contractors $ 278,692.77 $ 278,892.77 $ 278,692.77 28 0927/11 Michael Evans Computers $ 3,255.00 $ 3,255.00 S 3,255.00 29 10/17111 Cardinal Contractors $ 85,416.29 $ 85,416.29 S 85,416.29 30 11/03111 Hole Montes $ 832.50 $ 832.50 $ $ 632.50 43,975.00 31 11/03111 Hole Montes $ 43,975.00 $ 43,975.00 $ 24,337.00 33 11M3/11 KIN Controls $ 24,337.00 $ 24,337.00 Total FY 2011 $ 1.717,26t.20 $ 1,674 561.20 111 42,700.00 $ 1 674 561.20 32 11114111Cardinal Contractors $ 266,314.14 $ 266,314.14 $ 266,314.14 34 12115111 South Florida Excavation $ 4,601.65 $ 4,601.85 $ 4,601.86 35 12/151/1 SCI Technologies $ 7,121.33 $ 7,121.33 $ 7,121.33 38 12/15/11 ITT Water Equipment Tech $ 586,766.70 $ 586,786.70 $ 586,766.70 37 12/18/71 Cardinal Contractors $ 647,523.09 $ 647,523.09 $ 847,523.09 38 12130111 Hole Montas $ 43,672.50 S 43,672.50 $ 43,672.50 39 01/24112 Hole Montes $ 25,609.59 S 25,609.59 $ 25,809.69 40 01 /24112 Cardinal Contractors $ 174,822.68 $ 174,622.60 It 174,822.68 41 01130/12 KW Controls $ 73,011.00 $ 73,011.00 $ 73,011.00 42 02/24/12 Cardinalconlraclors S 240,416.36 $ 240,416.36 $ 240,416.36 43 03/15112 Cardinal Contractors S 246,740.07 $ 246,740.07 $ $ 246,740.07 48,232.19 44 04/05/12 Hob MantoS $ 48,232.19 S 48,232.19 45 0023/12 Cardinal Contractors S 89,577.03 S 89.577.03 $ $ 69,577.03 30,577.50 46 05/09/12 ITT Water Equipment Tach S 30,577.50 $ 30,577.50 47 05/16112 Cardinal Contractors $ 62,629.20 E 62,629.20 $ 62,629.20 48 05/17//2 KW Controls S 12,166.50 $ 12,168.50 $ 12,168.50 49 0&12/12 Hole Mantes $ 85,276.110 $ 65,276.80 $ 65,276,80 50 06/12/12 Severn Trent Environmental Svcs $ 9,02729 $ 9,027.29 $ 9027.29 510&12,12 BCI Technologies $ 201000.00 S 20,000.00 $ 20,000.00 52 0&13112 Cardinal Contractors $ 207,111.76 S 207,111.76 $ 207,111.76 53 0629/12 Soto's Lawn Service, Inc. $ 19,680.00 $ 19,680.1 $ 19,1180.00 54 07/18112 Cardinal Contractors $ 13.632.50 S 13,632.50 $ 13,632.50 55 07/25/12 W. E. Johnson Equpment $ 33,088.00 $ 33,088.00 $ 33,088.00 56 06/03112 Hole Monies$ 49,981.80 $ 49,981.80 $ 49,981.80 57 09/04/12 Severn Trent Environmental SVCS S 3,045,00 $ 3,045.00 $ 3,045.00 58 09/04!12 Cardinal Contractors $ 195,288.80 $ 195,289.60 $ $ 195,289.60 21,350.41 59 60 09/19/12 09119/12 Hole Montes RCI Technologies $ $ 21,350.41 $ 33,278.67 $ 21,350.41 33,276.67 $ 33,278.67 61 09/19/12 Cardinal Contractors $ 52,400.10 $ 52,400.10 $ 62,400.10 Total FY 2012 S 3.282,945 66 3,282 945.66 S - 3.282,945.66 62 10/1&12 RMA Geological Consultants S 5,989.71 $ 5,989.71 $ 5,989.71 63 10/16/12 Cardinal Contractors $ 151,858.93 $ 151,858.93 $ 151,858.93 64 11/01112 Hole Montes $ 10,027.1D $ 10,027.10 $ 10,D27,10 a5 12!11,12 Severn Trent S 48,566.70 $ 48,566.70 $ 48,568.70 66 01/09/13 RMA Geological Consultants $ 9.170.00 $ 9,17000 S ,170.00 87 01/17113 Hole Montes $ 6,136.33 $ 6,138.33 $ 8,138.33 a6 01,17113 RMA Geological Consultants $ 16,745.71 $ 16,745.71 $ 16,745.71 69 01/17/13 Severn Trent $ 1,568.75 $ 1,568.75 $ 1.560.75 70 02/05/13 Cardinal Contractors $ 25,705.15 $ 26,705.15 $ 26,705.15 71 02/05/13 KW Controls $ 12,168.50 $ 12,168.50 $ 12,168.50 72 72 02/5/13 Hole Montes S 2,532.57 $ 2,532.57 S 2532.57 73 0221/13 KW Controls $ 12,168.50 $ 12,168.50 $ 12.168.50 74 0423!13 RMA Geological Consultants $ 1,600.00 $ 11600.00 $ 1,800.00 Total FY 2013 307 239.95 307 239.85 $ 307 239.95 Grand Total S 5,307,416.81 $ 5264 716.81 42,700.00 S 5,264 746.81 Inlereal FY 2011 Interest $ 5.743.88 FY 2012 Inlerost $ 2261.47 FY 2013 Interest $ 241.68 $ 8,277.93 15 .3 '" 16-11 A4 16 11 A4 16 11-1 A4 PORT OF THE ISLANDS General Fund Community Improvement District Cash Flow Projections Cash Recelota Special Assessments - Levy $ 31-JOl 31 -Aug 30 -Sep Special Assessments -Delinquent (prior yr) 2013 2013 2013 Special Assessments - Discount $ 974,208 $ 1,145,091 $ 1,117,748 Cash Beginning Balance 178 178 132,807 Cash Inflow (29,618) (27,521) (27,521) Cash Outflow _ 1,333 151,050 CD Investment 500 $ 500 $ 500 Add: Prepaid items 1.947 38 _ Add: Due from WS Fund 208,778 1,317 1,317 Less: Current Liabilities (as of 6/30/13) (10,402) 2, 344 2,344344 Total Estimated Cash Balance $ 1,146,081 S 1,117,748 $ 1,374,084 Cash Recelota Special Assessments - Levy $ $ - S _ 33,169 99,460 Special Assessments -Delinquent (prior yr) - 6,902 - Special Assessments - Discount 1,547 178 178 Interest $ 178 178 $ 178 $ 182,807 Total Cash Inflow 494 494 494 Deere ins Elwend'dttrea 1,333 1,333 Administrative $ 500 $ 500 $ 500 PIR -Board of Supervisors 38 38 FICA Taxes 38 1,317 1,317 1,317 ProfServ-Engineering 2, 2, 344 2,344344 ProfServ-Legal Services 2,364 2,364 2,364 ProfServ-Mgmt Consulting Sery Annual Audit 2 2 2 Telephone 90 90 90 Postage and Freight 25 25 25 Rental - Meeting Room Insurance - General Liability 1,695 144 144432 Printing &Binding 144 432 Legal Advertising 115 115 115 Miscellaneous Services Misc: Assessmnt Collection Cost 834 Misc.-Web Hosting 13 13 13 Office Supplies $ 9,479 $ 7,382 S 7,382 Total Administrative Maintenance $ 8,333 $ 8,333 $ B,333 Contracts - Mgmt Services 6,902 6,902 6,902 Contracts - Landscape 1,547 1,547 1,547 Electricity- Streetlighting 1,195 1,195 1,185 Utility -Irrigation 494 494 494 RSs.1 -Renewal & Replacement 1,333 1,333 R&M - Roads 1,333 333 333 333_ R&M -Signage CIP' $ 20,138 $ 20,136 $ 20,138 Total Maintenance Total Cash Outflow S 29,818 S 27, $21 $ 27,621 *NOTES: Estimated CIP costs for the anticipated projects are shown quarterly. Delinquent assessments from hotel parcel are reflected as received in Sep 2013. Actual receipt date unknown. 18 ... I . 16-11 ,1; 4 PORT OF THE ISLANDS Water and Sewer Fund Community Improvement District Cash Flow Projections Cash Beginning Balance Cash Inflow Cash Outflow - Expenses Add: Prepaid Items Less: Due to General Fund Less: Current Liabilities (as of 6130/13) Total Estimated Cash Balance 31 -Jul 31 -Aug 30 -Sep 2013 2013 2013 $ 219,749 $ (20,286) $ (46,690) 18,417 18,417 364,317 (48,339) (44,819) (207,700) 2,420 1,317 - (208,778) - 2,344 (3,757) ProfServ-Mgmt Consulting Sent - $ (20,288) $ (48,890) $ 108,826 Cash Recallots Soeclal Assessments - Levy $ $ $ 86,458 Special Assessments - Delinquent (prior yr.) 259,432 Special Assessments - Discount Water/Sewer/Irrigation Revenue 18,389 18,389 18,389 Interest/Miscellaneous 28 28 28 Total Cash Inflow $ 18,417 $ 18,417 $ 364,317 eretina Exnenc Admlydetra hre P/R-Board of Supervisors $ 500 $ 500 $ 500 FICA Taxes 38 38 38 ProfServ-Engineering 1,317 1,317 1,317 ProfServ-Legal Services 2,344 2,344 2,344 ProfServ-Mgmt Consulting Sent 2,374 2,374 2,374 Annual Audit - - Telephone 2 2 2 Postage and Freight 69 59 59 Rental - Meeting Room 25 25 25 Insurance - General Liability 1,696 - - Printing & Binding 108 108 108 Legal Advertising - 351 361 Miscellaneous Services 209 209 209 Mlsc.-Assessmnt Collection Cost 2,176 - - office, Supplies 15 15 15 Total Administrative $ 10,862 $ 7,342 $ 7,342 Maintenance Contracts - Mgmt Services $ 25,794 $ 25,794 $ 25,794 Contracts - Other Services - - Communication - Teleph - Field 408 408 408 utility -General 6,813 6,813 6,813 R&M - Irrigation 719 718 718 R&M - Water Plant 2,048 2,048 2,048 R&M - Waste Water Plant 1,693 1,693 1,693 CIP' - - 162,881 Total Maintenance $ 37,477 $ 37,477 $ 200,358 19 . I . 1.6 1 1 A4 PORT OF THE ISLANDS Water and Sewer Fund Community Improvement District Cash Flow Projections 31 -Jul 31 -Aug 30•SW 2013 2013 2013 Debt Service Principal and Interest $ $ $ Total Debt Service $ $ $ Total Cash Outiiow $ 48,339 $ 44,819 S 207,700 "NOTES: Estimated CIP costs for the anticipated projects are shown quarterly. Delinquent assessments from hotel parcel are reflected as received in Sep 2013. Actual receipt date unknown. 20 . 16 1 A4 PORT OF THE ISLANDS Adopted Proposed Proposed Proposed All Funds Community Improvement District FY 2013 FY 2014 FY 2015 IFY 2016 FY 2017 Operating Revenues Assessments PROJECTIONS $1,089,624 $1,089,624 $1,089,624 GENERAL FUND Adopted Proposed Proposed Proposed Proposed $215,000 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Oueratina Revenues Assessments $417,984 $417,984 $417,984 $417,984 $417,984 Interest/Miscellaneous $2,177 $2,090 $13,741 $14,246 $14,643 Total Operating Revenues $420,161 $420,074 $431,725 $432,230 $432,627 Operatina Expenditures Administrative $120,826 $119,794 $123,388 $127,089 $130,902 Maintenance $223,540 $250,280 $257,788 $265,522 $273,488 Total Operating Expenditures $344,366 $370,074 $361,176 $392,612 $404,390 Capital Expenditures C I P Projects $70,894 $50,000 $0 $0 $0 Total Capital Expenditures $70,694 $50,000 $0 $0 $0 Estimated Beginning Cash Balance y I,J14,UO4--- Estimated Endina Cash Balance• $1,374,084 $1,374,084 $1,424,633 $1,464,252 $1,492,488 WATER AND SEWER ENTERPRISE FUND Adopted Proposed Proposed Proposed Proposed FY 2013 FY 2014 FY 2015 IFY 2016 FY 2017 Operating Revenues Assessments $1,089,624 $1,089,624 $1,089,624 $1,089,624 $1,089,624 Water/Sewer/Irrigation Revenue $208,000 $215,000 $215,000 $215,000 $215,000 Interest/Miscellaneous $2,M $578 $2,838 $2,838 $2,838 Total Operating Revenues $1,300,462 $1,305,202 $1,307,462 $1,307,462 $1,307,462 Operating Expenditures Administrative $141,498 $143,047 $143,047 $143,047 $143,047 Maintenance $430,411 $482 795 $482,795 $482,795 $482,795 Total Operating Expenditures $571,909 $625,842 $625,842 $625,842 $625,842 Capital Expenditures CIP Projects $50,000 $24,000 $54,796 $64,796 $64,796 Total Capital Expenditures $50,000 $24,000 $54,796 $64,796 $64,796 Debt Service Principal and Interest $655,360 $655,360 $655,360 $655,360 $655,360 Total Debt Service $655,360 $655,360 $655,360 $655,360 $655,360 Estimated Beginning Cash Balance $109,926 $109,927 $81,391 $42,855 21 1-641 qq >+ I NMIn I I 0000 N N ' I H tD 0' ooh Oh .-I ' I M O N O M N ' i �N M `p I H I fp kD H h 1 O O lf) ri l71 r-1 O O %D O rl N ; 1 I %DID ID E I I O O w ID N O 1 L} lLn111 l0 " w 1 Vk n 1 Ol lfl <r I 1 I ' I I F 1 In �41 '.DH D lll N 1 Ol vi H Vk N m iIi {? v) -H Ln D1 1 Olh I d1 In h O 1 1 p, 1 N H N 1 VIn t 1 Uk Li Vk iJi I [i) , Ey I 1 i/k Vk m C N _ I!•1 a •• 4a Ol u I w I 0 0 0 0 0 0 0 0 O I 0 0 0 0 0 0 0 0 O 1 0 0 O O O O 1 0 0 0 0 ,..1 , , t 0 0 0 0 0 O 1 0 0 0 0 0 0 0 0 O ' i 1 H I v, Ui 4T i/J. ill {!} 4/1 I V} {n !!} VP it, Vi i1y i? 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(i7 cll c7S fn y.. h N N N N N U)i N i to i I� p ++ 44 yy yy ro ro ia. ro � m m m m ro N m m a N ro ro ro m ry D B Cs m m 2 2 m _ c7 m Q c9. 2 c� m Q cu c': m 0 �n m m. m In cn m ca of w co a o 0 a o r o 0 0n o 0 0 0 0 0 0 0 o o o o 9 C�' Y VE tI . 3I 3 3 3 3 N c b N M ci It a 0 1611 1 q O C E ~ CD 0 r r Ln U� u� 0 O o 0 0 0 0 > ao M ao El n v 0 0 6 N O cm m c cn T N 0 N a 16 11 A4 0 o N M O d M O N N 0 N 0 a 0 U z 3 O m c. ep 0 d Qy 7 u d a R y d V �O C 0 0 U) 6) CL o 0 Z CD c N � C3 R oc C N O O 7 r y a 'W" 30_ a W tc6 LDVOM c c o d a o U) 0. a` a v 0 0 6 N O cm m c cn T N 0 N a 16 11 A4 0 o N M O d M O N N 0 N 0 a 0 U z SAN IM IW O M M N � i f r i aRF i `u b m LL LL j n n N O m N •�- N 0 T IN Op m U) I_ 16 10; {JZ 'i^ -0 v CtJ� 2 0 u E O O M p M WW N C OLn cG N M aD N O M 0 p O N th M N cO0_ uO] ci cOO, N n aD M N w r n 0) 00 N n r O O r O oo N - O jn O L U N NM M Y m m dS N N x V x X � D O U) U) B ^ d .0 N d 'C 'C tx x x xx a o VUV L UV OOO O OO O O vLL 5.U 11T xx w x E E E E E E E E E E E E E E E E E E E E E E E E E E N>>>> Y > > > > > > > > > > > 3 > > > > > > > > > > > 3 > 0 o 'v v a v B v 'v 'v 'o `o -0 'v M `a o a o 0 0 0 0 o u o e o 0 0 Co 0 0 0 0 0 0 0 0 0 0 0 0 o U U co rn U U U N U (9 U cp rn cn rn U w U rR U rn cn cn 0 4 U ¢ cn cn rn cn U U C u a � o q A N W II u C OO .. - .. .. r ... .� .. 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A�16 1-1 \ \ \ \ 0 B f ƒ 7 R\ ) o E I k 3 ) )) [ ) § 0 / « ) \ \ \ \ } ) I k / ) \ k � ) § 0 / « ) t A ] R 13 ) $ k � \ ) k) \) ) \ ) ; / § \ (} § ! § § \ § g o PORT OF THE ISLANDS Community Improvement District Annual Operating and Debt Service Budget Fiscal Year 2014 Version 4 - Modified Tentative Budget: (Printed on 7/5/2013 at 11 am) Prepared by: PORT OF THE ISLANDS Community Improvement District Table of Contents 16 1q A4 Page # OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balances ................................... 1-2 BudgetNarrative......................................................................................................... 3-5 Exhibit A - Allocation of Fund Balances............................................................................ 6 Water and Sewer Fund Summary of Revenues, Expenditures and Changes in Fund Balances ................................... 7-8 BudgetNarrative......................................................................................................... 9-12 AmortizationSchedule.................................................................................................. 13 SUPPORTING BUDGET SCHEDULES 2013-2014 Non -Ad Valorem Assessment Summary .... ................................ I................... 14 CIPSchedule......................................................................................................... 15 1-6 Port of the Islands Community Improvement District Operating Budget Fiscal Year 2014 16 11 A4 ON PORT OF THE ISLANDS Community Improvement District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2014 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU JUL PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2011 FY 2012 FV 2013 JUN -2013 SEP -2013 FY 2013 FY 2014 REVENUES $ 6,315 $ 51018 $ 2,177 $ 1,612 $ 537 $ 2,149 $ 2,090 Interest• Investments Adminlstretive 5,700 6,200 7,000 1,839 - Net lncr(Door)InFMV-Invest 2,159 3,456 - 1,839 536 405 Interest - Tax Collector 166 34 - 32 - 32 - Special Assmnts- Tax Collector 402,233 402,231 435,400 402,231 33,169 435,400 435,400 Special Asamnts-Discounts (11,128) (11,204) (17,416) (8,552) - (8,552) (17,415) Other Miscellaneous Revenues 3,676 21,274 7,091 1,575 - 1,575 ProfServ-MgmtConsulting Sery TOTAL REVENUES 403,421 399,535 420,161 398,737 33,707 432,444 420,074 EXPENDITURES 101,289 98,536 100,000 75,129 25,000 100,129 100,000 Adminlstretive 5,700 6,200 7,000 5,300 1,500 6,800 7,000 P/R•Board of Supervisors 13,439 16,615 536 405 115 520 536 FICA Taxes 436 21,523 474 22,923 26,000 11,650 3,950 15,800 26,000 ProfServ-Engineering 30,200 38,472 12,500 21,098 7,033 28,131 12,500 ProfServ-Legal Services 26,867 27,539 28,365 21,274 7,091 28,365 29,216 ProfServ-MgmtConsulting Sery 1,000 6,531 6,531 ProlServ-Properly Appraiser - 6,531 6,531 6,531 ProfServ-Special Assessment 8,755 8,974 9,243 9,243 - 9,243 9,520 Auditing Services 3,750 3,500 3,750 3,50D 60,415 3,500 3,750 Communication -Telephone 22 36 100 14 5 19 100 Postage and Freight 1,129 1,071 1,500 609 270 1,079 1,200 Rental - Meeting Room 325 325 350 225 75 300 350 Insurance - General Liability 7,830 7,690 8,844 6,156 1,695 7,851 9,028 Printing and Girding 1,578 1,239 2,000 646 431 1,077 1,300 Legal Advertising 475 831 2,200 135 865 1,000 1,000 Miscellaneous Services 482 890 1,375 419 345 764 1,380 Misc-Assessmnt Collection Cost (3,801) 4,816 8,708 7,874 834 8,708 8,708 Misc-Web Hosting 119 1,000 989 969 1,000 Office Supplies 448 261 650 115 38 153 500 Annual District Filing Fee 175 175 175 175 175 175 Total Administrative 105,694 132,066 120,827 96,738 24,243 120,983 119,794 Fled Contracts-MgmtServIces 101,289 98,536 100,000 75,129 25,000 100,129 100,000 Contracts -Landscape 97,639 83,115 79,440 64,570 20,707 85,277 82,830 Electricity - Streetlighting 13,439 16,615 16,500 13,924 4,641 18,565 19,000 Utility •Irrigation 6.559 12,670 12,600 10,754 3,585 14,339 12,600 R&M -Renewal and Replacement 17,126 12,325 1D,000 8,518 1,482 10,000 30,850 R&M -Irrigation - - 4A00 - 4,000 4,000 4,000 R&M -Roads & Alleyways 1,000 1,000 1,000 R&M -Signage - - 1,OOD - - 701894 - - - 50,000 Capital Outlay - 236,052 223,261 294,434 172,895 60,415 233,310 300,280 Total Field TOTAL EXPENDITURES 341,946 355,327 415,261 269,633 84,661 354,294 420 074 Excess (deficiency) of revenues Over(under)expenditures 61,475 44,208 4,900 129,104 (50,954) 78,150 Annual Operating and Debt Service Budget Fiscal Year 2014 1611 A4 PORT OF THE ISLANDS Community Improvement District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2014 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU JUL PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2011 FY 2012 FY 2013 JUN -2013 SEP -2013 FY 2013 FY 2014 OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance 4,900 TOTAL OTHER SOURCES USES 4,900 Net change in fund balance 61,47544,208 4,900 129,104 (50,954) 78,150 - FUND BALANCE, BEGINNING 1,100,673 1,162,148 1.206,356 1206.356 - 1,206,356 1,284,506 FUND BALANCE, ENDING $111 $1,206,366 $1,2211,255 $ 1,335,460 $ 50954 $1,284,506 _I 1,284,506 Annual Operating and Debt Service Budget 2 Fiscal Year 2014 PORT OF THE ISLANDS General Fund Community Improvement District Budget Narrative Fiscal Year 2014 REVENUES Interest -Investments The District earns interest on the monthly average collected balance for their operating accounts. Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures 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 P/R-Board of Supervisors members of the Board of Supervisors to be compensated $200 per meeting Chapter 190 of the Florida Statutes allows for at which they are in attendance. The amount for the Fiscal Year is based on 5 Board members paid for attending 14 meetings. The fees will be split evenly with the Water & Sewer Fund. FICA Taxes Payroll taxes for supervisor salaries are calculated as 7.65% of payroll. Professional Services -Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for monthly board meetings when requested, review of invoices, and other specifically requested assignments. The budgeted amount for the fiscal year is based on prior year spending and anticipated costs. The cost will be split evenly with the Water & Sewer Fund. Professional Services -Legal Services The District's Attorney provides general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research as directed by the Board of Supervisors and the District Manager. The fees will be split evenly with the Water & Sewer Fund based on the percent budgeted for each fund. Professional Services -Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Environmental Services, Inc. Professional Services -Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The FY2014 budget for collection costs was based on 1.5% of the anticipated assessment collections. Annual Operating and water/Sewer Budget 3 Fiscal Year 2014 16FYA4 PORT OF THE ISLANDS General Fund Community Improvement District Budget Narrative Fiscal Year 2014 EXPENDITURES Administrative (continued) Professional Services -Special Assessment The District has contracted with Severn Trent Management Services, Inc. to levy annual assessments, update the District's tax roll, prepare estoppel letters and handle any customer service questions regarding assessments. Auditing Services The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. Costs will be split evenly with the Water & Sewer Fund. Communication -Telephone Telephone and fax transmission expenditures. The budgeted amount for the fiscal year is based on prior year spending. Costs will be split evenly with the Water & Sewer Fund. Postage and Freight This represents costs associated with actual postage and/or freight used for District mailings Including agenda packages, vendor checks and other correspondence. The fees will be split evenly with the Water & Sewer Fund. Rentals — Meeting Room The District is charged $50 per occurrence for the use of the meeting room at which the District's meetings are held. The district anticipates holding 14 meetings. This fee will be split evenly with the Water & Sewer Fund. Insurance — General Liability The District currently has its Insurance Policy with the Florida Municipal Insurance Trust. This includes general liability, storage tank and property insurance. The FY 2014 budget includes an estimated 15% increase of the actual FY 2013 premium. Printing and Binding This represents costs associated with copies used in the preparation of agenda packages, required mailings, and other special projects. The budgeted amount for the fiscal year is based on prior year spending. The fees will be split with the Water & Sewer Fund based on the percent budgeted for each fund. Legal Advertising The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation. The board will advertise for their meetings annually. The fees will be split with the Water & Sewer Fund based on the percent budgeted for each fund. Miscellaneous Services This includes monthly bank charges and any other miscellaneous expenses that may be incurred during the year. Miscellaneous -Assessment Collection Costs The District reimburses the Collier County Tax Collector for her or his necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The FY2014 budget for collection costs was based on a maximum of 2% of the anticipated assessment collections. Annual Operating and Water/Sewer Budget 4 Fiscal Year 2014 PORT OF THE ISLANDS Community Improvement District General Fund Budget Narrative Fiscal Year 2014 EXPENDITURES Administrative (continued) Miscellaneous -Web Hosting The District expects to incur costs associated with Web Hosting. Office Supplies Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. Annual District Filing Fee The District is required to pay an annual fee of $175 to the Department of Community Affairs. Field Contracts-Mgmt Services The District has contracted with Severn Trent Environmental Services to provide operating, maintenance and field management services. This contract includes a predetermined amount of R&M costs. Costs above the specified amount are recorded as 'R&M -Renewal and Replacement'. Any unused R&M costs are returned to the district. Contracts -Landscape Soto's Lawn currently provides monthly landscape services to the district for a monthly fee of $6,902 ($82,630/year)_ Electricity - Streetlighting The District currently has 3 electric accounts with Lee County Cooperative for streetlights located on District Roads. Expenses are based on prior year's electric bills. The district receives a reimbursement for a portion of the decorative street lighting from Orchid Cove. Account No. Service Address 0051120000 0 Eveningstar Cay 4941120000 Newport Drive 5741120000 262 Stella Maris Utility - Irrigation The District is currently being billed by the Water/Sewer Fund of Port of the Islands CID for irrigation water for the common areas that the District is required to maintain. R&M -Renewal and Replacement Various costs incurred as needed including but not limited to the entrance, monuments, lighting and lake mgmt. R&M -Irrigation Various repair and maintenance to irrigation system (above ground) including wet checks, rain sensors and valve repairs. R&M -Roads & Alleyways Expenses incurred while maintaining District roadways. R&M -Signage This category includes costs for maintaining or replacing signage throughout the District. Capital Outlay Monies spent on capital improvement projects as identified by the board. Annual Operating and Water/Sewer Budget 5 Fiscal Year 2014 PORT OF THE ISLANDS Community Improvement District Exhibit "A" Allocation of Fund Balances AVAILABLE FUNDS A4 General Fund Amount Beginning Fund Balance - Fiscal Year 2014 $ 1,284,506 Net Change in Fund Balance - Fiscal Year 2014 - Reserves - Fiscal Year 2014 Additions Total Funds Available (Estimated) - 9/30/2014 1,284,506 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve - First Quarter Operating Capital 105,018 fel Subtotal 105,018 Total Allocation of Available Funds 105,018 Total Unassigned (undesignated) Cash $ 1,179,488 Notes (1) Represents approximately 3 months of operating expenditures Annual Operating and Debt Service Budget 6 Fiscal Year 2014 1611 A4 PORT OF THE ISLANDS Community Improvement District Water And Sewer Fund Summary of Revenues, Expenses and Changes in Net Assets Fiscal Year 2014 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU JUL PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2011 FY 2012 FY 2013 JUN -2013 SEP -2013 FY 2013 FY 2014 OPERATING REVENUES Interest - Investments $ 61244 $ 2,686 $ 2,838 $ 266 $ 89 $ 355 $ 578 Water Revenue 41,379 41,089 43,000 34,098 11,366 45,464 45,000 Sewer Revenue 58,819 62,574 65,000 53,758 17,919 71,877 70,000 Irrigation Fees 93,629 82,528 100,000 74,650 24,883 99,533 1003000 Meter Fees 26,978 2,500 - - - - 29,336 Net fncr (Decr) In FMV-Invest 4,021 6,435 - 3,424 - 3,424 - SpecialAssmnts- TaxCollector 1,048,566 1,048,559 1,135,025 1,048,558 86,469 1,135,027 1,135,025 Special Assmnts-Discounts (29,009) (29,206) (45,401) (22,294) - (22,294) (45,401) Other Miscellaneous Revenues 19,379 5,045 - 5,760 - 5,760 - TOTAL OPERATING REVENUES 1,243,028 1,222,210 1,300,462 1,198 220 140,726 1,338 946 1,305 02 OPERATING EXPENSES Personnel and Administration PIR -Board of Supervisors 5,700 6,200 7,000 5,300 1,500 6,800 7,000 FICA Taxes 436 474 536 405 115 520 536 ProfServ-Ergineering 37,564 22,923 26,000 11,850 3,950 15,800 26,000 ProfServ-Legal Services 30,200 36,472 12,500 21,098 7,033 28,131 12,500 ProfServ-Mgmi Consulting Sery 26,978 27,652 28,482 21,362 7,120 28,482 29,336 ProfServ-Property Appraiser - 17,025 17,025 17,025 - 17,025 17,025 ProfServ-Special Assessment 7,468 7,855 7,885 7,885 5,079 7,865 8,122 ProfServ-Utility Billing 15,155 9,D53 - - - 1,267 - Auditing Services 3,750 3,500 3,750 3,500 - 3,500 3,750 Communication - Telephone 21 36 100 13 5 18 100 Postage and Freight 561 696 11000 534 178 712 1,200 Rental - Meeting Room 325 325 350 225 75 300 350 Insurance - General Liability 7,630 7,690 8,270 5,757 1,695 7,452 9,028 Printing and Binding 986 930 1,500 485 323 808 1,300 Legal Advertising 353 670 1,600 98 702 800 1,000 Miscellaneous Services 1,371 2,265 2,050 1,880 627 2,507 2,600 Misc-Assessmnt Collection Cost 20,371 12,660 22,701 20,525 2,176 22,701 22,701 Office Supplies 517 305 750 135 45 180 600 Depreciation Expense 308,309 321,206 - - Total Personnel and Administration 467,895 479,797 141,499 115,077 25,543 143,620 143,047 Water -Sewer Comb Services Contracts-Mgmt Services 304,000 299,592 309,533 232,543 77,383 309,926 309,633 Contracts -Other Services 1,750 1,750 2,000 1,750 1,750 1,750 Communication - Teleph - Field 3,867 4,033 4,612 3,674 1,225 4,899 4,512 utility - General 79,963 81,516 80,000 61,320 20,440 81,700 83,000 R&M -Irrigation 28,121 38,517 10,000 7,842 2,158 10,000 20,500 R&M -Water Plant 21,415 45,712 10,000 18,436 6,145 24,581 14,000 R&M -Waste Water Plant 46,609 82,093 9,866 15,238 5,079 20,317 45,000 Misc-Bad Debt - 2,079 - 1,267 - 1,267 - Misc-Licenses & Permits 4,375 5,375 4,500 3,375 1,125 4,500 4,500 Cap Outlay -Irrigation - - 27,516 27,516 Annual Operating and Debt Service Budget 7 Fiscal Year 2014 .A4 PORT OF THE ISLANDS Community Improvement District Water And Sewer Fund Summary of Revenues, Expenses and Changes In Net Assets Fiscal Year 2014 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU JUL PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2011 FY 2012 FY 2013 JUN -2013 SEP -2013 FY 2013 FY 2014 Cap Ou9ay-WaterPlanl 50,000 125,730 162,882 288,612 4,000 Cap Outlay -Waste Water Plant - - - 20,000 Total water-SewerComb Services 490,100 550,567 480,411 498,591 275,438 775,129 508,795 Debt Service Principal Debt Retirement - - 497,303 - 514,758 Interest Expense 179,380 174,899 15808 92,200 65,856 158,056 140,601 Totai Debt Service 179,360 174,899 655,359 92,200 65,855 158,056 655,350 TOTAL OPERATING EXPENSES 1,137,375 1,215,383 1,277 269 708,968 367,836 1,076,804 1 305 202 Operating Income (loss) 1051653 61847 23,193 489,252 (227,110) 262,142 0 OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance - - TOTAL OTHER SOURCES USES Change In net assets 105,653 6,847 23,193 489,252 (227,110) 262,142 0 TOTAL NET ASSETS, BEGINNING 7,436,046 7,541,699 7,548,546 7,548,546 - 7,548,546 7,610,689 TOTAL NET ASSETS, ENDING $7,541,699 $ 7,548,546 $ 7,571,739 $ 8,037,798 $ 227110 $7,8�0�688 $7,810,688 Annual Operating and Debt Service Budget Fiscal Year 2014 8 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2014 REVENUES Interest -Investments The District earns interest income on their operational accounts. Water Revenue Based on prior year's budget and water consumption and anticipated use. Sewer Revenue Based on prior year's budget and waste water consumption and anticipated use. Irrigation Fees Based on prior year's budget and irrigation water consumption and anticipated use. Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all the assessable property within the District in order to pay for the debt service 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 PIR Board of Supervisor Salaries Chapter 190 of the Flonda Statutes allows for a member of the Board of Supervisors to be compensated for a meeting attendance and to receive $200 per meeting plus payroll taxes. The amount for the Fiscal Year is based on 5 Board members paid for attending 14 meetings. The fees will be split evenly with the General Fund. FICA Taxes Payroll taxes for supervisor salaries are calculated as 7.65% of payroll. Professional Services -Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for monthly board meetings when requested, review of invoices, and other specifically requested assignments. The fees will be split evenly with the General Fund. Professional Services -Legal Services The District's Attorney provides general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager_ The fees will be split evenly with the General Fund. Professional Services -Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Management Services, Inc. Annual Operating and Water/Sewer Budget Fiscal Year 2014 1611 A4 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2014 rEXPENDITURES Administrative (continued) Professional Services -Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The FY2014 budget for collection costs was based on 1.50/6 of the anticipated assessment collections. Professional Services -Special Assessment The District has contracted with Severn Trent Management Services, Inc. to levy annual assessments, update the District's tax roll, prepare estoppel letters and handle any customer service questions regarding assessments. Auditing Services The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The fees will be split evenly with the General Fund. Communication -Telephone Telephone and fax machine expenses. The budgeted amount for the fiscal year is based on prior year spending. The fees will be split with the General Fund based on the percent budgeted for each fund. Postage and Freight This represents actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence. The fees will be split with the General Fund based on the percent budgeted for each fund. Rentals — Meeting Room The District is charged $50 per occurrence for the use of the meeting room at which the district's meetings are held. The district anticipates holding 14 meetings during the year. This cost will be shared evenly with the General Fund. Insurance—General Liability The District currently has its Insurance Policy with the Florida Municipal Insurance Trust. The FY 2014 budget includes an estimated 15% increase of the actual FY 2013 premium. Printing and Binding Copies used in the preparation of agenda packages, required mailings, and other special projects. The budgeted amount for the fiscal year is based on prior year spending and anticipated costs. The fees will be split with the General Fund based on the percent budgeted for each fund. Legal Advertising The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation. The board has chosen to advertise for their meetings annually. The fees will be split with the General Fund based on the percent budgeted for each fund. Miscellaneous Services This includes bank charges and any miscellaneous expenses that may be incurred during the year. Mlscgllaneous-Assessment Collection Cost The District reimburses the Tax Collector for her or his necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The FY2014 budget for collection costs was based on a maximum of 2% of the anticipated assessment collections. Annual Operating and Water/Sewer Budget 10 Fiscal Year 2014 16 11 A4 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2014 EXPENDITURES Administrative (continued) Office Supplies Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. The fees will be split with the General Fund based on the percent budgeted for each fund. Field Contracts-Mgmt Services The District has contracted with Severn Trent Environmental Services to provide operating, maintenance and field management services. This contract includes a predetermined amount of R&M costs. Costs above the specified amount are recorded as'R&M-Renewal and Replacement'. Any unused R&M costs are returned to the district. Contracts -Other Services Preventative generator maintenance services will be provided by Superior Power. Communication — Teleph — Field Century Link and Sprint provide communication services to the District. The following accounts are included in this line item: Vendor Description Annual Amount Century Link Plant Land Line (239-642-9219) $3,180 Century Link Plant Fax Line (239-642-9392) 504 Simplex Grinnell Alarm Monitoring 744 Sprint Automated svc to notify Bob of power failures $4,512 Total Utility - General The District currently has 10 electric accounts with Lee County Cooperative for irrigation, lift stations, water and waste water plant. The estimated cost is based on prior year's average monthly electric bills and anticipated use. Account No. Service Address Svc. Type 9741120000 25000 E. Tamiami Irrigation 1941120000 0 Port of the Islands Irrigation 3841120000 119 Newport Drive Irrigation 7841120000 Union Road Irrigation 0941120000 245 Stella Maris Drive Lift Station 1841120000 0 Newport Drive Lift Station 7624900000 160 Gays Drive Lift Station 6941120000 0 Cays Drive Lift Station 3083520000 0 Newport Drive Lift Station 3941120000 86112700 P Islands Waste Water R&M — Irrigation Repair and maintenance costs associated with the main pumps and other irrigation equipment at the plant. R&M — Water Repair and maintenance costs associated with the water plant, R&M — Waste Water Repair and maintenance costs associated with the waste water plant. Annual Operating and water/Sewer Budget 11 Fiscal Year 2014 PORT OF THE ISLANDS Community Improvement District Budget Narrative Fiscal Year 2014 EXPENDITURES Field (continued) Water and Sewer Fund Miscellaneous - Licenses & Permits Costs incurred for various licenses and permits pertaining to the water and waste water plants including an annual drinking water license and waste water regulatory fee. Capital Outlay — Water Plant Funds spent on capital improvement projects for the water plant. W-22 $4,000 FIRE HYDRANT REPLACEMENT Capital Outlay — Waste Water Plant Funds spent on capital improvement projects for the waste water plant. • Ww-24 $20,000 MBR MEMBRANES Debt Service Principal Debt Retirement Principal payment due on Series 2010 bond. Interest Expense Interest payment due on Series 2010 bond. Annual Operating and WatedSewer Budget 12 Fiscal Year 2014 PORT OF THE ISLANDS Community Improvement District Debt Amortization Series 2010 Bond -161.11�� Period Coupon Debt Annual Debt Ending Prindpal Rate Interest Bervioe SOMOe 11/1/2013 $70,300.56 $70,300.56 5/1/2014 $514,758.49 3.510% $70,300.56 $585,059.05 $655,359.61 11/112014 $61,208.55 $61,266.55 5/1/2015 $532,826.51 3.510% $61,266.55 $594,093.06 $655,359.61 11/112015 $51,915.45 $51,915.45 5/1/2016 $551,528.72 3.510% $51,915.45 $603,444.17 $655,359.62 11/112016 $42,236.12 $42,236.12 5/1/2017 $570,687.38 3.510% $42,236.12 $613,123.50 $655,359.62 11/1/2017 $32,217.04 $32,217.04 5/1/2018 $590,925.52 3.510% $32,217.04 $623,142.56 $655,359.60 11/112018 $21,848.30 $21,846.30 5/1/2019 $611,667.01 3.510% $21,846.30 $633,513.31 $555,359.61 11/1/2019 $11,111.55 $11,111.55 511/2020 $633,136.52 3.510% $11,111.55 $644,248.07 $655,359.62 Total $4,005,730.15 $581,787.14 $4.567,517.29 $4,587,517.29 Annual Operating and Debt Service Budget Fiscal Year 2014 113 1611 A4- Poirt of the Islands Community Improvement District Supporting Budget Schedules Fiscal Year 2014 16 14 A4 PORT OF THE ISLANDS Community Improvement District Port of the islands Community Improvement District Non -Ad Valorem Assessment Roll FY 2013-2014 Product Type Maint. ERC Allocation Maint/ERC $ 400 W/S ERC Allocation W/S Standby F $1,124 $413 W/S Capital $711 Total per Product Hotel Room 1.00 $400 0.60 $248 $427 $1,074 Condo Unit 1.00 $400 0.80 $330 $569 $1,299 Single Family 1.00 $400 1.00 $413 $711 $1,524 Comparison FY 2013 to FY 2014 Product Type Total FY 2014 Total Increase FY 2013 (Decrease) % Change Hotel Room $1,074 $1,074 $0 00/6 Condo Unit $1,299 $1,299 $0 0% Single Family $1,524 $1,524 $0 0% Annual Operating and Debt Service Budget Fiscal Year 2014 14 v O g �2 16 11 A4 v.4 Q3Berger, Toombs, Elam, Gaines & Frank CenJfiee Pubrtc Acmur ants PL 600 Citrus Avenue Suite 200 Fort Pierce, Florida 34950 772/461-6120 // 461-1155 FAX: 772/468-9278 June 18, 2013 Mr. Stephen Bloom Sevem 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 Port of the Islands Community Development District, which comprise governmental activities, each major fund and the budgetary comparison for the General Fund as of and for the year ended September 30, 2013 which collectively comprise the basic financial statements. We are pleased to confine our acceptance and our understanding of this audit engagement by means of this letter for the year ending September 30, 2013 and thereafter for two annual renewals if mutually agreed by Port of the Islands Community Development District and Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL. Our audit will be conducted with the objective of our expressing an opinion on the financial statements. The Responsibilities 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 Berger, Tooly-' Elam, Gaines & Frank ,,,..,...— Port of the Islands Community Development District June 18, 2013 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 Port of the Islands 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 Port of the Islands Community Development District and that are to be included as part of our audit are listed below: 1. General Fund 2. Water & Sewer Fund As part of our audit process, we will request from management written confirmation concerning representations made to us in connection with the audit including among other items: a) That management has fulfilled its responsibilities as set out in the terms of this letter, and: b) That it believes the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. Berger, Toombs, Elam, Gaines & Frank w..,W....... „ Port of the Islands Community Development District June 18, 2013 Page 3 Management is responsible for identifying and ensuring that Port of the Islands 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 informing gus about all known employees who have sign suspected cant roles fraud in abuse affecting the entity involving management, 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. Port of the Islands Community Development District agrees that it will not associate us with any public or private securities offering without first obtaining our consent. Therefore, Port of the Islands 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. Port of the Islands Community Development District's Records and Assistance If circumstances arise relating to the condition of the Port of the Islands Community Development District's records, the availability of appropriate audit evidence, or indications of a significant risk of material misstatement ot assets, which in our professional s onal judgmentatements because of , prevent us fraudulent financial reporting, or misappropriation 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 the engagement. accumulate records containing data that should During the course of our engagement, we may be reflected in the Port of the Islands Community Development District books and records. The 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. Berger, Toombs, Elam, Caines aT Frank Port of the Islands Community Development District June 18, 2013 Page 4 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, 2013 will not exceed $7,000 unless the scope of the engagement is changed, the assistance which Port of the Islands 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 Port of the Islands 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 Port of the Islands Community Development District, Port of the Islands 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 Port of the Islands Community Development District's financial statements. Our report will be addressed to the Board of Port of the Islands 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. 1611 A4 I Berger, Toombs, Elam, Gaines &Frank o...n...,r.... w Port of the Islands Community Development District June 18, 2013 Page 5 In addition to our report on Port of the Islands 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. Management letter required by Chapter 10.500, Rule of the State of Florida Auditor General. This letter constitutes the complete and exclusive statement of agreement between Berger, Toombs, Elam, Gaines, & Frank and Port of the Islands Community Development District, superseding all proposals, oral or written, and all other communications, with respect to the terms of the engagement between the parties. Please sign and return the attached copy of this letter to indicate your acknowledgment of, and agreement with, the arrangements for our audit of the financial statements including our respective responsibilities. Sincerely, BERGER, TOOMBS, ELAM, GAINES & FRANK J. W. Gaines, CPA Confirmed on behalf of the addressee: Nor ine D' ion Chairperson, Port of the ,Islarids Community Improvement District 16 11 A4 Baggett, Reutimann & Associates, CPAs PA Certified Public Accountants Imo a DaIrm ma CPX CV& Pte- 68I S Dairy Road l Lard Rwi,a4 CPX PUUW Zcphyd ills, FL 33342 e,i=)L WM=6 CPA. Pxme Phone: (8I3) 788-2155 F= (813) 782-8606 Ema& baggettcpa@aoLeom System Review Report To the Directors October 20, 2010 Berger, Toombs, Elam, Gaines & Frank, 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, PL (the firm), in effect for the year ended May 31, 2010. 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 CertifiedPublic Accountants. The firm is responsible for designing a system of quality contml and complying with it to provide the firm with reasonable assurance of perfonning and reporting in conformity with professional standards in all material -respects. Our responsibility is to express an opinion on the design of the system of quality control, and the fi m'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 standards, engagements selected for review included engagements performed under the Government Auditing Standards, OMB Circular A-133, 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, PL in effect for the year ended May 31, 2010, 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 deficiencies, or fail. Berger, Toombs, Elam, Gaines & Frank, PL, has received a peer review rating of pass. -e•e s A 4B Re�ltimann & Assoclates, CPAs PA Member.. American Institute of Certified Public Accountants (AICPA): Florida Institute of Cenified Public Accountants (F1CPA): National Association ofCenified Valuation Analysts (NACVA) 1611pp "+ Water Treatment Plant Operations and Maintenance The Water Treatment Plant produced and distributed 1.611 MG for the month of June, which is an average of 0.054 MGD. Wastewater Plant Operations and Maintenance The WWTP treated approximately 1.737 MG for the month of June, which is an average of 0.058 MGD Reuse System Operations and Maintenance The reuse system delivered 5.986 MG for the month of June, which is an average of 0.200 MGD. Permit Compliance: Water Treatment Plant: All permit requirements met Wastewater Treatment Plant All permit requirements met Work Authorizations Recommended for Approval: During the 6/21/13 Board Meeting, it was requested to inspect the streets where sidewalk/gutter/curb repairs are recommended, along with Tony Davis (Board Member). Our findings are as follows: o Cays Drive: Recommend approving Work Authorization No. 44683 in the amount of $3,551.75. o Sunset Cav: Recommend approving Work Authorization No. 44682 in the amount of $13,312.79. o Venus Cay: NOT NEEDED AT THIS TIME. o Windward Cay: Recommend approving Work Authorization No. 44680 in the amount of $1,282.38 • Project Grand Total $18,146.92. ■ 1gr page copies of the Work Authorizations are below. 12600 Union Road Naples. Florida 34114 • Tel 239.642-9219 • Fax 239-642-9469 • www.severntrentservices.com ibllA4 July 2013 Field Managers Report • In 2012 we discussed cleaning all the storm drains in POI. Although we did not move forward with that project last year, I would like to recommend this project be reconsidered for approval. The 1" page of the Work Authorization is near the end of this report for your review. Landscwina Maintenance Update for July 2013: • I received the POI CDD Ownership map, which shows the areas of responsibility for landscaping. I have included this below, at the end of this report. • From the map, I now understand that we are NOT responsible for 5 of the Coconut trees that we have recently agreed to cut. • 1 have informed Robert Soto, by emailing him the POI CDD maps of landscape responsibility on 6/24/13. If needed, I will work closer with him, so he completely understands the scope of his requirements. o I have asked the Sunstream Personnel if they would reimburse the CID for performing the tree trimming. They requested an invoice, which we delivered around June 27th Lakes/Pond Maintenance Update: • Contacted Earthguard 6/24/13 — One of their staff has been out to spray the ponds. In The Community: Water complaint at 215 Gays Drive (discussed during last Board Meeting): o Collected a water sample and analyzed. All water quality parameters were similar to those at the plant for that day. Results were: Alkalinity = 96 ppm; Total Hardness = 30 ppm; Calcium Hardness = 24 ppm; pH = 7.8; Chlorine Residual 2.4 ppm. All results are compliant to water quality standards. At Our Treatment Facility: • Pricing for Reverse Osmosis Element Replacing — Model # ESPA2-LD (84 membranes total): (Current Pricing) o Pure Aqua, Inc. offers these at $445 each, approximately$37,380 for all 84. o Hydronautics offers these at $441 each, approximately 37,044 for all 84. ■ There will probably be some % of increase each year, so we should attempt to plan for that. 12600 Union Road Naples, Florida 34114 ;Tel 239-642-9219 • Fax 239-642-9469 • www.severntrentservices.conn i July 2013 Field Managers Report 6/27/2013 — Four staff members of the South Florida Water Management District toured our facility. o "We were very impressed with your facility, and appreciate you taking the time out of your day to show us around"(Elizabeth). The attendees from Ft. Myers were Elizabeth A. Caneja (Hydrogeologist 3, Water Use Compliance), Brad Cook and Clyde Dabbs (responsible for permit issuance in Collier County), and from WPB was Simon Sunderland (consulting Hydrogeologist). CMMS Work Order Report • 6/25/2013 —Reuse pump #2 — 50 HP: Check valve is leaking at the check arm stem. Tony replaced packing and leak stopped. During process, we found that the check arm was slipping out of socket on a daily basis. We hired STES Special Services to repair the 8" check valve assembly. Once it was repaired, we placed the pump/motor back into service. • 6/27/2013 —Performed Low pH cleaning of RO plant Skid #1. Interstage pressure differentials was getting to high. Once cleaning was completed, the skid was placed back on line. Skid #1 interstage performance is back to normal operating parameters. Summary Total # of WO's 207 Total # of WO's Completed 207 Total Hours 120.5 12600 Union Road Naples, Florida 34114 • Tel 239-642-9219 • Fax 239-642-9469 - www.sevemtrentservices.com 16 11 A4 ^� 4 12600 Union Road Naples, Florida 34114 • Tel 239-642-9219 - Fax 239-642-9469 • www.severntrentservices.00m Potable Water Report 5 9.0 4.5 4 7.701 8.0 T.009 3.5 1997 9168 0 3 7.0 21 IA.385 0 2-5 1.88 1.937 _ 2 4490 5.079 6.976 1.5 rut 1.844 1.622 1.585 1.617 1 1.187 1.092 1.039 0.5 .o 0 631b 0 0 0 Jun -12 Jul -12 Aug -12 Sep -12 Oct -12 Nov -12 Dec -12 Jan -13 Feb. 13 Mar -13 Apr -13 May -13 5 133 —i—Water Produced —t—Water Billed—*—%WaterLoes 4 12600 Union Road Naples, Florida 34114 • Tel 239-642-9219 - Fax 239-642-9469 • www.severntrentservices.00m Irrigation Water Regig, 6.760 9.0 7.701 8.0 T.009 7.91 7.0 Izu 6.009 5.986 4490 5.079 6.976 8.0 4.79 8.259 g5.0 5.322 5 133 Q4.0 4.405c 0 s 3.0 2.0 1.0 3% 0 3% 1% 3% 6% 404 a 5% 5% 0.0 Jun -12 Jul -12 Aug -12 Sep -12 Oct -12 Nov -12 Dec -12 Jan -13 Feb -13 Mar -13 Apr -13 May -13 -1.0 —.—Irrigation Meter—Irription billed 4 12600 Union Road Naples, Florida 34114 • Tel 239-642-9219 - Fax 239-642-9469 • www.severntrentservices.00m ly 74 MIS 471 ;4 N M -0 M- NVVI I IF 16 1 1A4 , Severn Trent Services 4837 Swift Road, Suite 100 Sarasota, FL 34231 \ United States T: +1 941 925 3088 TF: +1800 535 6832 F: +1 941 924 7203 www.sevemtrentser,Aces.com Port of the Islands CID Work Authorization No. 44680 In accordance with the "Additional Services" provision of the contract for Port of the Islands CID between Port of the Islands CID (the "Client) and Severn Trent Environmental Services, Inc. (the "Company,") the Company agrees to perform the following additional services for the client: Location of Work: Port of the Islands Schedule: Upon Approval Project: Sidewalk Repairs (Windward Cay) Date: June 20, 2013 1. DESCRIPTION OF SERVICES: At Windward Cay, remove approximately 102 feet of broken concrete sidewalk. Dispose at an approved dump ske.Form sidewalk and pour 3000 psi fiber cement. Brush finish and cut in joints to prevent cracks A. Materials by others, tax not included ($ ) Material Mark-up (10%) $0 B. Labor $3,551.75 II. PROJECT COST: (Total labor, mark-up and materials $3,551.75) Ttia r"rP„t .O PPC to nnv the Cmmnanv for the services provided under this agreement as follows: Unit Cost or Total Cost [tem Description Hourly Rate Total Project Cost To Be Invoiced By STES $3,551.75 Agreed to: (please initial) Pagel of 3 16 11 A4- 4 Unless stated otherwise above, payments are due in accordance with the standard terms and conditions of this Contract. Agreed to: (please initial) Page 2 of 3 16 11 A4 Work Authorization No (44680) - (Port of the Islands CID) if any unforeseen problems should be discovered during the performance of the above referenced service, we will notify you immediately of their nature and any additional cost that may be incurred. Unless otherwise specified, rock removal, dewatering, cover-up, and haul off are not included. Severn Trent Services is not responsible for unmarked underground lines. Any changes requested by the owner/builder are not covered by this agreement, and must be added subsequently, at the cost agreed upon by both parties. III. ITEMS TO BE PROVIDED BY THE CLIENT A. Provide access to premises. B. Any permit modification if applicable. THE STANDARD TERMS AND CONDITIONS of the Contract previously referenced are agreed to be a part of this Contract. Offered by: Severn Trent Environmental Services, Inc. By: Title: Accepted by: Port of the Islands CID By: Title: Address for Notices: 210 N. University Drive; Suite 702 Coral Springs FL 33071 Date: June 20, 2013 Date: Page 3 of 3 I Severn Trent Services 4837 Swift Road, Suite 100 Sarasota, FL 34231 United States T: +1 941 925 3088 SERVICES TF: +1800 535 6832 F: +1 941 924 7203 www.sevemtrentswvices.com Port of the Islands CID Work Authorization No. 44682 In accordance with the "Additional Services" provision of the contract for Port of the Islands CID between Port of the Islands CID (the "Client) and Severn Trent Environmental Services, Inc. (the "Company,") the Company agrees to perforin the following additional services for the client: Location of Work: Port of the Islands Schedule: Upon Approval Project: Sidewalk Repairs Sunset Ca Date: June 20, 2013 I. DESCRIPTION OF SERVICES: At Sunset Cay, remove approximately 526 feet of broken concrete sidewalk. Dispose at an approved dump site.Form sidewalk and pour 3000 psi fiber cement. Brush finish and cut in joints to prevent cracks A. Materials by others, tax not included ($ ) $o Material Mark-up (10%) $13,312.79 B. Labor II. PROJECT COST: (Total labor, mark-up and materials $13,312.79) ,,.,;,iPA ,mi w thic agreement as follows: The Client agrees to Pay uic t,u,uyw,ay Unit Cost or Total Cost Item Description Hourly Rate $13,312.79 Tntni Proiect Cost To Be Invoiced By STES Agreed to: (please initial) Page I of 3 i 1611 A4 ' Unless stated otherwise above, payments are due in accordance with the standard terms and conditions of this Contract. Agreed to: (please initial) Page 2 of 3 611 A4 Work Authorization No (44682) - (Port of the Islands CID) If any unforeseen problems should be discovered during the performance of the above referenced service, we will notify you immediately of their nature and any additional cost that may be incurred. Unless otherwise specified, rock removal, dewatering, cover-up, and haul off are not included. Severn Trent Services is not responsible for unmarked underground lines. Any changes requested by the owner/builder are not covered by this agreement, and must be added subsequently, at the cost agreed upon by both parties. III. ITEMS TO BE PROVIDED BY THE CLIENT A. Provide access to premises. B. Any permit modification if applicable. THE STANDARD TERMS AND CONDITIONS of the Contract previously referenced are agreed to be a part of this Contract. Offered by: Severn Trent Environmental Services, Inc. M Title: Date: June 20, 2013 Accepted by: Port of the Islands CID 0 Title: Address for Notices: Date: 210—N. Um versi }e=ve; Ste 71 Coral Springs, FL 33071 Page 3 of 3 1611 A4 Severn Trert Services 4837 Swift Road, Suite 100 Sarasota, FL 34231 United States T: +1 941 925 3088 TF: +1800 535 6832 F: +1 941 924 7203 www.severntrentservices.com Port of the Islands CID Work Authorization No. 44683 In accordance with the "Additional Services" provision of the contract for Port of the Islands CID between Port of the Islands CID (the "Client) and Severn Trent Environmental Services, Inc. (the "Company,") the Company agrees to perform the following additional services for the client: Location of Work: Port of the Islands Schedule: Upon Approval Project: Sidewalk Repairs (Cay's Drive) Date: June 20, 2013 1. DESCRIPTION OF SERVICES: At Cay's Drive, remove approximately 30 feet of broken concrete sidewalk. Dispose at an approved dump site.Form sidewalk and pour 3000 psi fiber cement. Brush finish and cut in joints to prevent cracks. A. Materials by others, tax not included ($ ) Material Mark-up (10%) $0 B. Labor $1,282.38 II. PROJECT COST: (Total labor, mark-up and materials $1,282.38) The Client aerees to nav the Comnanv for the services provided under this agreement as follows: Item Description Unit Cost or Hourly Rate Total Cost Total Project Cost To Be Invoiced By STES $1,282.38 Agreed to: (please initial) Page I of 3 16 11 A4 Unless stated otherwise above, payments are due in accordance with the standard terms and conditions of this Contract. Agreed to• (please initial) Page 2 of 3 161 1 A 4 'j Work Authorization No ( ) - (Port of the Islands CID) If any unforeseen problems should be discovered during the performance of the above referenced service, we will notify you immediately of their nature and any additional cost that may be incurred. Unless otherwise specified, rock removal, dewatering, cover-up, and haul off are not included. Severn Trent Services is not responsible for unmarked underground lines. Any changes requested by the owner/builder are not covered by this agreement, and must be added subsequently, at the cost agreed upon by both parties. III. ITEMS TO BE PROVIDED BY THE CLIENT A. Provide access to premises. B. Any permit modification if applicable. THE STANDARD TERMS AND CONDITIONS of the Contract previously referenced are agreed to be a part of this Contract. Offered by: Accepted by: Severn Trent Environmental Services, Inc. Port of the Islands CID By: Title: By: Title: Address for Notices: 210 N. Univerdity Drive; Suite 702 Coral Springs, FL 33071 Date: June 20, 2013 Date: Page 3 of 3 1611A4 ' Severn Trent Services 4837 Swift Road, Suite 100 Sarasota, 34231 � United States T: +1 941 925 3088 TF: +1800 535 6832 F: +1941 924 7203 www.severntrentser\ices.com Port of the Islands CID Work Authorization No. 43090 In accordance with the "Additional Services" provision of the contract for Port of the Islands CID between Port of the Islands CID (the "Client) and Severn Trent Environmental Services, Inc. (the "Company,") the Company agrees to perform the following additional services for the client: Location of Work: Pnrt of the Islands Schedule: Upon Approval Project: Stone Drain Maintenance Date: June 27, 2013 I. DESCRIPTION OF SERVICES: A. Clean and remove sand and debris from approximately 58 catch basins (82.50/ea) $4,785.00 B. Dispose of debris at a FDEP approved dump site. $675.00 Project Total $5,460.00 II. PROJECT COST: Pwe rr-.v„+ --e tn nnv the C.ntnnanv for the services provided under this agreement as follows: Unit Cost or Total Cost Item Description Hourly Rate Total to be billed by STES N/A $5,460.00 Unless stated otherwise above, payments are due in accordance with the standard terms and conditions of this Contract. Agreed to: (please initial) Page 1 of 2 16 11 A4 Work Authorization No. (43090) - (Port of the Islands CID If any unforeseen problems should be discovered during the performance of the above referenced service, we will notify you immediately of their nature and any additional cost that may be incurred. Unless otherwise specified, rock removal, dewatering, cover-up, and haul off are not included. Severn Trent Services is not responsible for unmarked underground lines. Any changes requested by the owner/builder are not covered by this agreement, and must be added subsequently, at the cost agreed upon by both parties. II1. ITEMS TO BE PROVIDED BY THE CLIENT A. Provide access to premises. B. Any permit modification if applicable. THE STANDARD TERMS AND CONDITIONS of the Contract previously referenced are agreed to be a part of this Contract. Offered by: Severn Trent Environmental Services, Inc. By: Title: Date: Accepted by: Port of the Islands CID By: Title: Address for Notices: Date: 210 North University Drive, Suite 702 Coral Springs, FL 33071 Agreed to: (please initial) Page 2 of 2 .A m E E V) V) a v L 7 0, a o: L a Y 2m U Y N Y C a E a O Q 'C CE E U C m a L O t 0 CL m 1611 A4 00 Ln �R N � N n Ln n m 100, n m ct M o d Qnl 0 F- m 00 a m H m -i�m UD 1 <-4 am -I t0 r 0 00 000 h W 0 M O W W Is! N O c ,� h I v o rri r`i m Ln o® N c 0 LD C: m 0 N oD ` a o�j n 3' r' oo n � 3E q vii, 13) -i o D r%l,� 6 e o Ln �O N N n O N >. C f7 - m 00 — n u ro 2 m ri 1-4 N M 0) 00 0 N n N n N v 0 3 O Ol n N r- r i l0 d; N nj r4 r4 00 n y4 6 L w 4- L L N Vl 00 O N L 0 00 v " C O a a ° E Q 3 3 3 3 w cu m '' o .4 11 N N U1 N n L! L�n 01 Ui ;� In O ON M N ,4 w N O t11 d M In M N M L n r cm L OLD cm -I o r C lnD N 1p to m N l0 d Cl eF n O o0 N N N S n N O d" N M d' n O N m 00 " 1D L1 LL N m C'% -tM ^_ 01 p 01 01 01 M M ON N a-1 N 00 ry O -i N _ N Ln 00 r -i N m m 1611 A4 L a m 3 c 0 C: m 0 N oD ` a m L N O yr �O v+m v a +a+ =41 m �. b 0 C f7 - m 3 3 u + v 0 3 a v 33 °' aci ` V E m w 4- L L vV L ?� a a 0 L " C O a a ° E E'� 3 3 3 3 w cu m '' o m m 70 u v a d +`°- m y L�� 3 3 3 3 3 3 D. m 1611 A4 16 1 ? �OJs C 0� MINUTES OF MEETING C3 4`� PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT 'die regular meeting of the Board of Supervisors of the Port of the Islands Community Improvement District was held Friday, July 19, 2013 at 10:00 a.m. at the Orchid Cove Clubhouse; 25005 Peacock Lane; Naples, Florida 34114. Present and constituting a quorum were: Norine Dillon Chairperson Theodore Bissell Vice Chairman (Via Telephone) Anthony Davis Assistant Secretary Dale Lambert Assistant Secretary Richard Ziko Assistant Secretary Also present were: Calvin Teague District Manager Daniel Cox District Counsel Ronald Benson District Engineer Robert Dick Severn Trent Services Operations Michael Miller Severn Trent Services Operations Bert Underwood Severn Trent Services Operations Jean Kungle POI Realty Tom Mack Resident The following is a summary of the discussions and actions taken at the July 19, 2013 Port of the Islands Community Improvement District's Board of Supervisors Meeting. FIRST ORDER OF BUSINESS Call to Order and Roll Call Mrs. Dillon called the meeting to order; and Mr. Teague called the roll. • Mr. Teague asked the Board to authorize Mr. Bissell to exercise his voting rights since he is attending via telephone. There being no comments or questions, Monday, 08/12/13 16 1 1*A4 July 19, 2013 Port of the Islands CID On MOTION by Mr. Davis seconded by Mr. Lambert with all in favor, Mr. Theodore Bissell was authorized to exercise his voting rights via telephone. SECOND ORDER OF BUSINESS Approval of the Minutes of the June 21, 2013 Meeting Mrs. Dillon stated each Board member received a copy of the Minutes of the June 21, 2013 Meeting; requesting any additions, corrections or deletions. • The Board made minor changes which will be reflected in the amended minutes. There being no further discussion, On MOTION by Mr. Davis seconded by Mr. Ziko with all in favor, the Minutes of the June 21, 2013 Meeting were approved as amended. THIRD ORDER OF BUSINESS Public Comment Period • Ms. Kungle will prepare a newsletter next month. • Mr. Teague commented that new legislation mandates the public may comment on anything voted on by the Board. ➢ Any items on the agenda shall be covered during the public comment period at the beginning of the meeting. ➢ This item will be re -worded on the agenda as, Public Comment on Agenda Items and this is the only time audience members may comment on the items. ➢ Audience members may make comments on any items which were not previously on the agenda before the item is voted on. FOURTH ORDER OF BUSINESS Old Business A. Review of Landscape Maintenance Performance Mrs. Dillon discussed the monthly ride -through inspection with Mr. Soto. • The five Coconut Palms in question are not the CID's responsibility. ➢ The CID was reimbursed from Sunstream. • Mr. Lambert suggested having one person working on the landscaping issues. • Field personnel must be aware of items which are the CID's responsibility. Monday, 08/12/13 2 July 19, 2013 Port of the Islands CID • Soto treated for Chinch Bugs and other feeding insects. B. Update on Community Landscape Design Project Mr. Teague distributed qualifications for some landscape companies; a copy of which will be entered into the official record. • The Board would like to wait for a proposal from Mainscape Landscape before making a decision. • The Board will also speak to Ms. Kehlmeier to determine her involvement. • Mr. Teague will solicit proposals from seven to eight firms and bring three back to the Board for consideration; after which interviews may be set up. • Funds will come from the General Fund under Miscellaneous Contingency. Mr. Lambert suggested delaying action until approximately October when Ms. Kehlmeier has returned. FIFTH ORDER OF BUSINESS New Business • Mr. Lambert, Mrs. Dillon and Mr. Bissell will not be available for the August 16`h meeting. ➢ The meeting will need to be moved to August 22"a or August 23`a ➢ Mr. Davis will check the schedule for availability of the clubhouse. There being no further discussion, On MOTION by Mr. Lambert seconded by Mr. Davis with all in favor, the Meeting and Budget Public Hearing scheduled for Friday, August 16, 2013 at 10:00 a.m. has been cancelled and rescheduled to Friday, August 23, 2013 at 10:00 a.m. subject to availability of the Orchid Cove Clubhouse; if not available, the meeting will be further rescheduled to Thursday, August 22, 2013 at 10:00 a.m. • The Board discussed Resolution 2013-6 regarding Rules of Procedure; a copy of which will be entered into the official record. ➢ Mr. Bissell requested postponing consideration until the September meeting, but he was assured this requires much more discussion. ➢ The Board will mark up the Resolution. ➢ There is no time limit for action on the Resolution. Monday, 08/12/13 3 16 11 A4 " July 19, 2013 Port of the Islands CID ➢ Final action will take place at the September or October meeting. SIXTH ORDER OF BUSINESS District Manager's Report A. Approval of the June 30, 2013 Financial Statements and Check Register B. Discussion of Maintenance Cap Accounting Mr. Teague presented the June 30, 2013 Financial Statements and Check Register for the Board's review and approval; copies of which will be entered into the official record. ➢ The CID is close to being completely collected on assessments with the exception of the Motwani case. • Mr. Teague discussed Invoice #2067997; a copy of which will be entered into the official record. ➢ The credit did not get reflected. ➢ The CID will be credited $2,363.19. ➢ Mr. Dick will schedule a time to go over this with Board members. ➢ Mr. Ziko would like this report to be compiled accurately and chronologically. ➢ Comments may be manually inserted in a separate column. There being no further discussion, On MOTION by Mr. Ziko seconded by Mr. Davis with all in favor, the June 30, 2013 Financial Statements and Check Register were approved. C. Consideration of Engagement Letter with Berger, Toombs, Elam, Gaines & Frank to Perform the Audit for Fiscal Year 2013 Mr. Teague presented the Engagement Letter with Berger, Toombs, Elam, Gaines & Frank to perform the Audit for the Fiscal Year ending September 30, 2013 for the Board's review and approval; a copy of which will be entered into the official record. • Any service provided now must comply with public records requests. • This needs to be included in the engagement, but they will not charge the District any additional fees. Monday, 08/12/13 4 July 19, 2013 Port of the Islands CID Mr. Bissell MOVED to approve the Engagement Letter with Berger, Toombs, Elam, Gaines & Frank to Perform the Audit for the Fiscal Year ending September 30, 2013; and Mr. Davis seconded the motion. • Their fee is the same. • Mr. Cox suggested checking the original engagement to detennine how many renewals are remaining. • All documentation requested by the public shall be coordinated with the District Attorney. On VOICE vote with all in favor, the prior motion was approved in the amount of $7,000. D. Questions and Comments on the Modified Tentative Budget for Fiscal Year 2014 There being no comments or questions from the Board, the next item followed. SEVENTH ORDER OF BUSINESS Field Manager's Report A. Discussion of July 2013 Operations Report Mr. Underwood presented the July 2013 Operations Report for discussion; a copy of which will be entered into the official record. B. Approval of Sidewalk Repairs i. Work Authorization No. 44680 — Windward Cay ii. Work Authorization No. 44682 — Sunset Cay iii. Work Authorization No. 44683 — Cays Drive C. Approval of Work Authorization No. 43090 for Storm Drain Maintenance • These items will be delayed until next month as issues are being reviewed. Mr. Underwood discussed miscellaneous issues. • The backflow preventers need to be certified. There being no further discussion, On MOTION by Mr. Lambert seconded by Mr. Davis with all in favor, Severn Trent Environmental Services was authorized to certify all backflow preventers based on the current contract. Monday. 08/12/13 5 1611 A4 July 19, 2013 Port of the Islands CID • Severn Trent and Hole Montes were authorized to submit an application for state excellence awards for the water and wastewater plant. • The water reuse program indicates the CID has saved 15 million gallons of well water by having an overall water conservation/reuse program. • The Newport sign issues need to be addressed. • The CID should be saving reserving $5,000 to $6,000 annually for membrane replacement. • Operations is preparing an inventory of surplus equipment. EIGHTH ORDER OF BUSINESS Attorney's Report A. Update on North Hotel Bankruptcy Proceedings • The debtor paid trustee fees in the amount of approximately $1,600. • The bankruptcy has been dismissed, but the other lawsuit is pending. • This item will now be called, Update on North Hotel Foreclosure Proceedings. The issue with the request for a reduction in ERC payments was discussed. • Lots 3 and 4 on Eveningstar Cay are giving up ERCs. • Mr. Chris Shucart has agreed to refurbish and add to the portion at the front of U.S. 41. • Mr. Cox will prepare the necessary documentation which will be presented for the Board's approval at the next meeting. B. Update on Liquidated Damages from Xlyem Water Solutions USA (ITT Technologies) • The company representative Mr. Cox has been dealing with is waiting for the new Comptroller to make a decision regarding settlement of this issue. NINTH ORDER OF BUSINESS Engineer's Report A. Update on Lot 45 Drainage Swale Agreement • Mr. Benson has not heard anything further from the owner, and his wife still needs to sign the easement form. • His property is currently in compliance. • Mr. Bissell would like this item removed from future agendas, but the Board was in favor of keeping it on the agenda. • Mr. Benson will try to contact the owner. Monday, 08/12/13 6 July 19, 2013 1611 A4 Port of the Islands CID TENTH ORDER OF BUSINESS Supervisors' Requests • Mrs. Dillon spoke to Chief McLaughlin about the fire station and was told construction will commence in August and that a PO was issued to the builder. • Mrs. Dillon addressed an e-mail from US Water regarding their desire to purchase the water plant to manage it for the CID. ➢ They are solely a utility company and have no experience managing a CID. ELEVENTH ORDER OF BUSINESS Public Comment Period • Ms. Kungle asked a question regarding a quorum for the meeting. • The CID is not responsible for the swale at Lot 45. • The District is still considered a CID as opposed to a CDD. A motion to recess the meeting in order to go into Executive Session is in order. There being no comments or questions, On MOTION by Mr. Bissell seconded by Mr. Davis with all in favor, the meeting was recessed at 12:00 p.m. to commence the Executive Session regarding the North Hotel Foreclosure Proceedings. TWELFTH ORDER OF BUSINESS Closed Attorney/Client Session (Supervisors and Attorney Only) A. Call to Order and Roll Call B. Commencement of Attorney/Client Session Mr. Teague called the meeting to order. Present were: • The Board of Supervisors • Calvin Teague, District Manager • Daniel Cox, District Counsel • The Court Reporter This part of the record was transcribed by a Court Reporter and we noticed this Meeting in accordance with the applicable Statutes dealing with this type of Attorney/Client Session. The people who were indicated to be present in the advertisement are present along with a Court Monday, 08/12/13 7 July 19, 2013 16 11. A4' Port of the Islands CID Reporter. Upon the conclusion of this litigation, the transcript prepared by the Court Reporter will be made public at one of our future meetings. C. Adjournment of Attorney/Client Session There being no further discussion, On MOTION by Mr. Bissell seconded by Mr. Lambert with all in favor, the Executive Session regarding the North Hotel Foreclosure Proceedings was adjourned and the Open Session of the Board meeting was reconvened at 12:50 p.m. THIRTEENTH ORDER OF BUSINESS Recommencement of Regular Meeting The Open Session of the Board meeting was called to order. There being no further discussion, On MOTION by Mr. Lambert seconded by Mr. Ziko with all in favor, the District Attorney was authorized to proceed as directed. FOURTEENTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Davis seconded by Mr. Ziko with all in favor, the meeting was adjourned at 12:57 p.m. czc:+tet Calvin Teague Secretary Act i rig Monday, 08/12/13 8 Nor" "WDale-be Chairperson 16 11 A4 If Port of the Islands Community Improvement District Board of Supervisors Norine Dillon, Chairperson Calvin Teague, District Manager Theodor Bissell, Vice Chairman Daniel Cox, District Counsel Richard Ziko, Assistant Secretary Ronald Benson, District Engineer Dale Lambert, Assistant Secretary Joel Anthony (Tony) Davis, Assistant Secretary Regular Meeting Agenda Friday, August 23, 2013 —10:00 a.m. 1. Call to Order and Roll Call 2. Update by the Fire Chief Regarding Progress of Fire Station 3. Approval of the Minutes of the July 19, 2013 Meeting 4. Public Comment on Agenda Items 5. Public Hearing to Adopt the Budget for Fiscal Year 2014 A. Consideration of Resolution 2013-4 Adopting the Budget for Fiscal Year 2014 B. Consideration of Resolution 2013-5 Levying Assessments for Fiscal Year 2014 6. Old Business A. Review of Landscape Maintenance Performance 7. New Business 8. District Manager's Report A. Approval of the July 31, 2013 Financial Statements and Check Register B. Discussion of Maintenance Cap Accounting C. Meeting Schedule for Fiscal Year 2014 9. Field Manager's Report A. Discussion of August 2013 Operations Report B. Discussion of Sidewalk Repairs C. Review of Surplus Equipment Inventory 10. Attorney's Report A. Update on North Hotel Foreclosure Proceedings B. Update on Liquidated Damages from Xlyem Water Solutions USA (ITT Technologies) C. Discussion of Rules of Procedure 11. Engineer's Report A. Update on Lot 45 Drainage Swale Agreement 12. Supervisors' Requests 13. Public Comment Period 14. Adjournment The next meeting is scheduled for Friday, September 20, 2013, at 10:00 a.m. DMId "im Smarr! Trent S�+,sces, aw ;.91 t C'. —Y LABS DO. Fat Myers, >loia471'it.7$ 239.245.747E h11p/fp ddr V htcedq Location: 0,Nd Cove Citt tmw 2:1.14$ P-1), 1' Mader, RAIi 34114 214d3440CS5 PORT OF Tait`. ISLANDS .COMMU14t IMPROVEMENT DISTRICT NQTICE OF RESCHEDULED PURUC HEARING T,t0 RECEIVE PUBLIC ;COMMENT,ON THE FISCAL FEAR 2fl14 PA6P05ED FINAL WpcitT; TO' CON51[ R TH IMPOSITION l MAI NTE I N`A_N, ANE PER�rTION SPECIAL XSI SESS 'TENTS; ADOPTION OF At PI Fc RCEME�14T OF THE SAME the Board of Su,parvssors pf the -Port of the l�.lands (_-immunity lirnprovemon District has rescheduled the ,Public HearingV f D'm 1764y, August 1f, 24,11 t6'Frida) u ust 23, 41 at tt3 t1o. a mt atthe+c7rchid Cove clubhouse, located at 2500! Peacrack Lane; I'�Sap�les, Fieri da '11 . The u-rpas c f this'Hearin is to receive:,public comment and objections ai the "The 1,014 Prop6s' e FiniiI Bu`r�get; to consider the adcipt►nn of ai Assessment Rall; -the im r�slt on of special ass en to �ar�� tl� Pty s ed Bust e upgr� the lards l acateTwithir� the Wstrict: aril to provj, de for the and ent6rcerrient � d ifiet n ►'--a.d va"lorem asses rt,ents. Thi Public I-learing is bei% c»domeduts+artt to Chapters and 197 Florida statutes: 'The fit Wct. IyjaY �ltp Tund Vr ri us f ifit is dir6poh tit �c !ll+ cher orf certa . rates, fees Arid charges Which are-ldehtif40 vitb n the bi d. OL. � co p -y caf PrQ used Fi nal Bui.dget. Pr.elarrzlt any Assessrnen`t Reil a6d7or �he Og+ r�clp frac th Naarin.g may Vie. c bti, reed at tit Offl e Of t e sir t ria+ em : t + P! P r Severn Trent Services, located at 591 `I-ountry l AO$.Dri�e, ��►�t I�l�ets� l+�or,id 9rby ritactirig the ditr3itt lana pr'sffi at 5-11_dcxrrt norin�6l business ho,yrs. In accordance Wily ' ��i�ri 189 4, � Flr�rtda Statutes. th 'rca.pnsed Bud et will b po ste on the -,Dft trict.'sw2bsite ;htto-Upaicrd�cc�rnll leap two da, efbre the Budget Publfc'Hearinq,date, the guard will al`so,,cQnsider any other;;3usiness which may properly cern before it. The Public Hearing is open to the public and will be,cunducted i accordance With th-e provisloils of Florida Laver for Comm'unity Impr verner Dlsstr; cts. The public Hearing may be cc n:tinued to.a date; tine and lotalion -to L specified on the record apt the I-learing. 'here may be'ot=casianvs When erre crr more Supervisors will participate V; te�lepho'ne., In accoed nce with the prdvlsia,ns°of the J1ri erican �v�t1� E�i�ahiliti� Apt, arty ens rn re .tCring sp i t actor odatibns at this PUbli .Dining because a dlsa'WIft car Physical lnipalrmeht S27& ct' to lstrldIM e , Mr. Calvi Teaou'4 at (235) ,�45i 7118. If Y 0f U are hearing or speech irnpatred glee se � n e the" Florida l l ay 5e�'vi e t R . 5-8770 t6r ick In rite -tint the Dis riot is at least + days, prior to the date of this Pdbltc. nearing. Each p •sc�rr rho d6ci&s to op,pe,a1 atiy eMlon made y the l3pard wi =,,a ct. -:to an rptter ccarsclerd at the lu.blc Hearing is advises xh person retor of the proceedings -an.d.acc rdInglit, the person may -geed to-,ensu _a verbatim ;record of the pr'pcee.din s is mage, in tiding the testirnon' ars evidence upon which such appeal Is -t ge based. Calvin Teague District Mahager 30,and August 6,.20.1 PORT OF THE ISLANDS Community Improvement District Annual Operating and Debt Service Budget Fiscal Year 2014 Version 5 - Modified Tentative Budget: (Printed on 8/2/2013 at 4pm) Prepared by: PORT OF THE ISLANDS Community Improvement District Table of Contents 16 11 A4 Page # OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balances ......... 1-2 BudgetNarrative........................................................................................................ 3-5 ExhibitA- AllocationofFundBalances....................................... ............... — .......... ,...,.,_... 6 Water and Sewer Fund Summary of Revenues, Expenditures and Changes in Fund Balances ....,.... 7-6 BudgetNarrative......................................................................................................... 9-12 Amortization Schedule........................................................................ 13 SUPPORTING BUDGET SCHEDULES 2013-2014 Non -Ad Valorem Assessment Summary _..................................................... 14 CIPSchedule .... .......... ............................. .....,.,.....,......._............,............. .,......,..... 15 161a•gp Port of the Islands Community Improvement District Operating Budget Fiscal Year 2014 16 11 Ay PORT OF THE ISLANDS Community Improvement District Genera! Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2014 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2011 FY 2012 FY 2013 JUL-2013 SEP -2013 FY 2013 FY 2014 REVENUES Interest -Investments $ 6,315 $ 5,018 $ 2,177 $ 1,778 $ 355 $ 2,131 $ 2,090 Net Incr (Door) In FMV-Invest 2,159 3,456 - 1,639 1,839 5,800 Interest - Tax Collector 188 34 FICA Taxes 32 32 536 Special Assmnts- Tax Collector 402,233 402,231 435,400 402,231 435,400 435,400 Special Assmnls- Discounts (11,128) (11,204) (17,416) (8,552) (8,552) (17,416) Other Miscellaneous Revenues 3,676 - - 1,575 1,575 - TOTAL REVENUES 403,421 399,535 420,161 398,901 355 432,425 420,074 EXPENDITURES Administrative 101,269 98,536 100,000 83,482 16,667 100,129 100,000 P/R-Board of Supervisors 5,700 6,200 7,000 5,800 1,000 6,800 7,000 FICA Taxes 436 474 536 444 77 521 538 ProfServ-Engineering 21,523 22,923 26,000 13,432 2,668 16,118 26,000 ProfServ-Legal Services 30,200 38,472 12,500 22,722 4,544 27,268 12,500 ProfServ-Mgmt Consulting Sery 20,867 27,539 28,365 23,638 4,727 28,365 29,216 ProfServ-Property Appraiser 8,531 8,531 6,531 4,000 6,531 6,531 ProfServ-Special Assessment 8,755 8,974 9,243 9,243 1,000 9,243 9,520 Auditing Services 3,750 3,500 3,750 3,500 - 3,500 3,750 Communication - Telephone 22 36 100 14 3 17 100 Postage and Freight 1,129 1,071 1,500 883 177 1,060 1,200 Rental - Meeting Room 325 325 350 250 50 300 350 Insurance - General Liability 7,830 7,690 8,844 8,103 - 8,103 9,028 Printing and Binding 1,578 1,239 2,000 748 299 1,047 1,300 Legal Advertising 475 831 2,200 135 865 1,000 1,000 Miscellaneous Services 482 890 1,375 466 230 696 1,380 Misc-Assessmnt Collection Cost (3,801) 4,816 8,708 7,874 834 8,708 8,708 Misc-Web Hosting 119 1,000 969 - 969 1,000 Office Supplies 448 261 650 138 28 186 500 Annual District Filing Fee 175 175 175 175 175 175 Total Administrative 105,894 132,066 120,827 105,065 15,520 120,565 119,794 Field Contracts-Mgmt Services 101,269 98,536 100,000 83,482 16,667 100,129 100,000 Contracts -Landscape 97,839 83,115 79,440 71,372 13,605 85,177 82,830 Electricity - Streetilghting 13,439 16,615 16,500 15,255 3,051 18,306 19,000 Utility - Irrigation 6,559 12,670 12,600 11,481 2,296 13,777 12,600 R&M-Ronewal and Replacement 17,126 12,325 10,000 9,201 799 10,000 30,850 R&M -Irrigation 1 R&M -Roads & Alleyways 4,000 4,000 4,000 4,000 R&M -Signage 1,000 1,000 1,000 1,000 Capital Outlay - 70,894 50,000 Total Field 236,052 223,261 294,434 190,771 41,618 232,369 300,280 TOTAL EXPENDITURES 341,946 355,327 415,261 295,836 57,137 352,973 420,074 Excess (deficiency) of revenues Over (under) expenditures 61,475 44,208 4,900 103,1365 (56,782) 79,452 Annual Operating and Debt Service Budget Fiscal Year 2014 Z PORT OF THE ISLANDS Community Improvement District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2014 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2011 FY 2012 FY 2013 JUL-2013 SEP -2013 FY 2013 FY 2014 OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance 4,900 TOTAL OTHER SOURCES USES 4,900 Net change in fund balance 81,475 44,208 4,900 103.065 (56,782) 79,452 FUND BALANCE, BEGINNING 1,100,673 1,162,148 1,206,356 1,206,356 1,206,356 1,285,808 FUND BALANCE, ENDING $1,162,148 S 1,206,356 ;1,211,256 S 1,309,421 $ 56,782 $1,285,808 $1,285,808 � Annual Operating and Debt Service Budget Fiscal Year 2014 2 16 11 A4 "M PORT OF THE ISLANDS Community Improvement District General Fund Budget Narrative Fiscal Year 2014 REVENUES Interest -investments The District earns interest on the monthly average collected balance for their operating accounts. Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures 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 PIR -Board of Supervisors Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated $200 per meeting at which they are in attendance. The amount for the Fiscal Year is based on 5 Board members paid for attending 14 meetings. The fees will be split evenly with the Water & Sewer Fund. FICA Taxes Payroll taxes for supervisor salaries are calculated as 7.65% of payroll. Professional Services -Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for monthly board meetings when requested, review of invoices, and other specifically requested assignments. The budgeted amount for the fiscal year is based on prior year spending and anticipated costs. The cost will be split evenly with the Water & Sewer Fund. Professional Services -Legal Services The District's Attorney provides general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research as directed by the Board of Supervisors and the District Manager. The fees will be split evenly with the Water & Sewer Fund based on the percent budgeted for each fund. Professional Services -Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Environmental Services, Inc. Professional Services -Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The FY2014 budget for collection costs was based on 1.5% of the anticipated assessment collections, Professional Services -Special Assessment The District has contracted with Severn Trent Management Services, Inc. to levy annual assessments, update the District's tax roll, prepare estoppel letters and handle any customer service questions regarding assessments. Annual Operating and Debt Service Budget Fiscal Year 2014 3 ib I'1 A4 " PORT OF THE ISLANDS Community Improvement District Genera! Fund Budget Narrative Fiscal Year 2014 EXPENDITURES Administrative (continued) Auditing Services The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. Costs will be split evenly with the Water & Sewer Fund. Communication -Telephone Telephone and fax transmission expenditures. The budgeted amount for the fiscal year is based on prior year spending. Costs will be split evenly with the Water & Sewer Fund. Postage and Freight This represents costs associated with actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence. The fees will be split evenly with the Water & Sewer Fund. Rentals — Meeting Room The District is charged $50 per occurrence for the use of the meeting room at which the District's meetings are held. The district anticipates holding 14 meetings. This fee will be split evenly with the Water & Sewer Fund. Insurance —General Liability The District currently has its Insurance Policy with the Florida Municipal Insurance Trust. This includes general liability, storage tank and property insurance. The FY 2014 budget includes an estimated 15% increase of the actual FY 2013 premium. Printing and Binding This represents costs associated with copies used in the preparation of agenda packages, required mailings, and other special projects. The budgeted amount for the fiscal year is based on prior year spending. The fees will be split with the Water & Sewer Fund based on the percent budgeted for each fund. Legal Advertising The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation. The board will advertise for their meetings annually. The fees will be split with the Water & Sewer Fund based on the percent budgeted for each fund. Miscellaneous Services This includes monthly bank charges and any other miscellaneous expenses that may be incurred during the year, Miscellaneous -Assessment Collection Costs The District reimburses the Collier County Tax Collector for her or his necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The FY2014 budget for collection costs was based on a maximum of 2% of the anticipated assessment collections. Miscellaneous -Web Hosting The District expects to incur costs associated with Web Hosting. Office Supplies Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. Annual Operating and Debt Service Budget Fiscal Year 2014 16 11 A4 ' PORT OF THE ISLANDS Community Improvement District General Fund Budget Narrative Fiscal Year 2014 EXPENDITURES Administrative (continued) Annual District Filing Fee The District is required to pay an annual fee of $175 to the Department of Economic Opportunity Division of Community Development. Field Contracts-Mgmt Services The District has contracted with Severn Trent Environmental Services to provide operating, maintenance and field management services. This contract includes a predetermined amount of R&M costs. Costs above the specified amount are recorded as'R&M-Renewal and Replacement'. Any unused R&M costs are returned to the district. Contracts -Landscape Soto's Lawn currently provides monthly landscape services to the district for a monthly fee of $6,902 ($82,830/year). Electricity - Streetlighting The District currently has 3 electric accounts with Lee County Cooperative for streetlights located on District Roads. Expenses are based on prior year's electric bills. The district receives a reimbursement for a portion of the decorative street lighting from Orchid Cove. Account No. Service Address 0051120000 0 Eveningstar Cay 4941120000 Newport Drive 5741120000 262 Stella Maris Utility - Irrigation The District is currently being billed by the Water/Sewer Fund of Port of the Islands CID for irrigation water for the common areas that the District is required to maintain. R&M -Renewal and Replacement Various costs incurred as needed including but not limited to the entrance, monuments, lighting and lake mgmt. R&M -Irrigation Various repair and maintenance to irrigation system (above ground) including wet checks, rain sensors and valve repairs. R&M -Roads & Alleyways Expenses incurred while maintaining District roadways. R&M -Signage This category includes costs for maintaining or replacing signage throughout the District. Capital Outlay Monies spent on capital improvement projects as identified by the board. Annual Operating and Debt Service Budget Fiscal Year 2014 5 PORT OF THE ISLANDS Community Improvement District Exhibit "A" Allocation of Fund Balances AVAILABLE FUNDS 16 11 A4 Genera! Fund Amount Beginning Fund Balance - Fiscal Year 2014 $ 1,285,808 Net Change in Fund Balance - Fiscal Year 2014 - Reserves - Fiscal Year 2014 Additions - Total Funds Available (Estimated) - 9/30/2014 1,285,808 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve - First Quarter Operating Capital 105,018 Subtotal 105,018 Total Allocation of Available Funds 105,018 Total Unassigned (undesignated) Cash $ 1,180,790 Notes (1) Represents approximately 3 months of operating expenditures Annual Operating and Debt Service Budget Fiscal Year 2014 6 I 16 11 A4 4 PORT OF THE ISLANDS Community Improvement District Water And Sewer Fund Summary of Revenues, Expenses and Changes in Net Assets Fiscal Year 2014 Proposed Budget Water -Sewer Comb Services ADOPTED ACTUAL PROJECTED TOTAL ANNUAL Contracts-Mgmt Services ACTUAL ACTUAL BUDGET THRU AUG PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2011 FY 2012 FY 2013 JUL-2013 SEP -2013 FY 2013 FY 2014 Communication - Teleph - Field 3,867 4,033 4,512 3,977 795 4,772 4,512 OPERATING REVENUES 79,963 81,516 80,000 67,866 13,573 61,439 63,000 Interest - Investments $ 6,244 $ 2,686 $ 2,838 $ 268 $ 54 $ 322 $ 578 Water Revenue 41,379 41,089 43,000 36,346 7,269 43,615 45,000 Sewer Revenue 58,819 62,574 65,000 57,207 11,441 65,648 70,000 Irrigation Fees 93,629 82,528 100,000 81,212 16,242 97,454 100,000 Meter Fees - 2,500 4,500 4,375 4,375 4,500 Net Incr (Deer) In FMV-Invest 4,021 6,435 3,424 3,424 - SpecialAssmnts-Tax Collector 1,048,566 1,048,559 1,135,025 1,048,558 1,135,027 1,135,025 Special Assmnis-Discounts (29,009) (29,206) (45,401) (22,294) (22,294) (45,401) Other Miscellaneous Revenues 19,379 5,045 6,295 6,295 - TOTAL OPERATING REVENUES 1,222,210 1,100,462 1,211,016 36,007 1,332,4911,305;202 .."11,243,028 OPERATING EXPENSES Personnel and Administration PIR -Board of Supervisors 5,700 6,200 7,000 5,800 1,000 6,800 7,000 FICA Taxes 436 474 536 444 77 521 536 ProfServ-Engineering 37,564 22,923 26,000 13,432 2,686 16,118 26,000 ProfServ-Legal Services 30,200 38,472 12,500 22,722 4,544 27,266 12,500 ProfServ-Mgmt Consulting Sery 26,978 27,652 28,482 23,735 4,747 28,482 29,336 ProfServ-Property Appraiser 17,025 17,025 17,025 17,025 17,025 ProfServ-Special Assessment 7,468 7,655 7,885 7,885 7,885 8,122 ProfServ-Utility Billing 15,155 9,053 - - Auditing Services 3,750 3,500 3,750 3,500 - 3,500 3,750 Communication -Telephone 21 36 100 14 3 17 100 Postage and Freight 561 696 1,00() 583 117 700 1,200 Rental - Meeting Room 325 325 350 250 50 300 350 Insurance - General Liability 7,830 7,690 8,270 7,577 7,577 9,028 Printing and Binding 986 930 1,500 561 224 785 1,300 Legal Advertising 353 670 1,600 98 702 800 1,000 Miscellaneous Services 1,371 2,285 2,050 2,078 416 2,494 2,600 Misc-Assessmnt Collection Cost 20,371 12,660 22,701 20,525 2,176 22,701 22,701 Office Supplies 517 305 750 162 32 194 500 Depreciation Expense 308,309 321,266 • - - - Total Personnel and Administration 467,895 479,797 141,499 126,391 16,774 143,165 143,047 Water -Sewer Comb Services Contracts-Mgmt Services 304,000 299,592 309,533 258,337 51,589 309,926 309,533 Contracts -Other Services 1,750 1,750 2,000 1,750 - 1,750 1,750 Communication - Teleph - Field 3,867 4,033 4,512 3,977 795 4,772 4,512 Utility - General 79,963 81,516 80,000 67,866 13,573 61,439 63,000 R&M -Irrigation 28,121 38,517 10,000 7,949 2,051 10,000 20,500 R&M -Water Plant 21,415 45,712 10,000 18,755 3,751 22,506 14,000 R&M -Waste Water Plant 46,609 82,093 9,866 16,070 3,214 19,284 45,000 Misc-Bad Debt - 2,079 - 1,267 1,267 - Mlsc-Licanses & Permits 4,375 5,375 4,500 4,375 4,375 4,500 Cap Outlay -Irrigation 27,516 27,516 - Annual Operating and Debt Service Budget Fiscal Year 2014 7 PORT OF THE ISLANDS Community Improvement District Wafer And Sewer Fund Summary of Revenues, Expenses and Changes in Net Assets Fiscal Year 2014 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2011 FY 2012 FY 2013 JUL-2013 SEP -2013 FY 2013 FY 2014 Cap Outlay -Water Plant 50,000 125,730 162,882 288,612 4,000 Cap Outlay -Waste Water Plant - - - 20,000 Total Water -Sewer Comb Services 490,100 560,667 480.411 537,592 237.,655 771,447 506,795 Debt Service Principal Debt Retirement 497,303 - - 514,758 Interest Expense 179,380 174,899 158.056 92.200 65,856 158,058 140,601 Total Debt Service 179,380 174,899 655,359 92,200 55,856 158,056 655,360 TOTAL OPERATING EXPENSES 1,137,375 1,215,363 1,277;269 752,183 320,485 1 072 668 1,305 202 Operating income (loss) 105,653 6,847 23,193 458,833 (285,4791 259,823 0 OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance TOTAL OTHER SOURCES USES Change in net assets TOTAL NET ASSETS, BEGINNING TOTAL NET ASSETS, ENDING 105,653 6,647 23,193 458,833 (285,479) 259,823 0 7,436,046 7,541,699 7,548,546 7,548,546 7,548,546 7,808,369 _$ 7,541,699 $ 7,548,546 $ 7,571,739 $ 8,007,379 $ 265,479 5 7,SOB ,369 $ 7,808,369 Annual Operating and Debt Service Budget Fiscal Year 2014 8 PORT OF THE ISLANDS Community Improvement District Budget Narrative Fiscal Year 2014 F6 11 A4 Water and Sewer Fund REVENUES Interest -Investments The District earns interest income on their operational accounts. Water Revenue Based on prior year's budget and water consumption and anticipated use. Sewer Revenue Based on prior year's budget and waste water consumption and anticipated use. Irrigation Fees Based on prior year's budget and irrigation water consumption and anticipated use. Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all the assessable property within the District in order to pay for the debt service 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 PIR Board of Supervisor Salaries Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for a meeting attendance and to receive $200 per meeting plus payroll taxes. The amount for the Fiscal Year is based on 5 Board members paid for attending 14 meetings. The fees will be split evenly with the General Fund. FICA Taxes Payroll taxes for supervisor salaries are calculated as 7.65% of payroll. Professional Services -Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for monthly board meetings when requested, review of invoices, and other specifically requested assignments. The fees will be split evenly with the General Fund. Professional Services -Legal Services The District's Attorney provides general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager. The fees will be split evenly with the General Fund. Professional Services -Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Management Services, Inc. Annual Operating and Debt Service Budget Fiscal Year 2014 9 PORT OF THE ISLANDS Community Improvement District Budget Narrative Fiscal Year 2014 EXPENDITURES Administrative (continued) 16 1 1A4 "I Water and Sewer Fund Professional Services -Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The FY2014 budget for collection costs was based on 1.5% of the anticipated assessment collections. Professional Services -Special Assessment The District has contracted with Severn Trent Management Services, Inc. to levy annual assessments, update the District's tax roll, prepare estoppel letters and handle any customer service questions regarding assessments. Auditing Services The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The fees will be split evenly with the General Fund. Communication -Telephone Telephone and fax machine expenses. The budgeted amount for the fiscal year is based on prior year spending. The fees will be split with the General Fund based on the percent budgeted for each fund. Postage and Freight This represents actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence. The fees will be split with the General Fund based on the percent budgeted for each fund. Rentals — Meeting Room The District is charged $50 per occurrence for the use of the meeting room at which the district's meetings are held. The district anticipates holding 14 meetings during the year. This cost will be shared evenly with the General Fund. Insurance—General Liability The District currently has its Insurance Policy with the Florida Municipal Insurance Trust. The FY 2014 budget includes an estimated 15% increase of the actual FY 2013 premium. Printing and Binding Copies used in the preparation of agenda packages, required mailings, and other special projects. The budgeted amount for the fiscal year is based on prior year spending and anticipated costs. The fees will be split with the General Fund based on the percent budgeted for each fund. Legal Advertising The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation. The board has chosen to advertise for their meetings annually. The fees will be split with the General Fund based on the percent budgeted for each fund. Miscellaneous Services This includes bank charges and any miscellaneous expenses that may be incurred during the year. Miscellaneous -Assessment Collection Cost The District reimburses the Tax Collector for her or his necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The FY2014 budget for collection costs was based on a maximum of 2% of the anticipated assessment collections. Annual Operating and Debt Service Budget Fiscal Year 2014 10 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2014 EXPENDITURES Administrative (continued) Office Supplies Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. The fees will be split with the General Fund based on the percent budgeted for each fund. Field Contracts-Mgmt Services The District has contracted with Severn Trent Environmental Services to provide operating, maintenance and field management services. This contract includes a predetermined amount of R&M costs. Costs above the specified amount are recorded as'R&M-Renewal and Replacement'. Any unused R&M costs are returned to the district. Contracts -other Services Preventative generator maintenance services will be provided by Superior Power. Communication — Teleph — Field Century Link and Sprint provide communication services to the District. The following accounts are included in this line item: Vendor Description Annual Amount Century Link Plant Land Line (239-642-9219) $3,180 Century Link Plant Fax Line (239-642-9392) 504 Simplex Grinnell Alarm Monitoring 744 Sprint Automated svc to notify Bob of Dower failures 84 Total $4,512 Utility - General The District currently has 10 electric accounts with Lee County Cooperative for irrigation, lift stations, water and waste water plant. The estimated cost is based on prior year's average monthly electric bills and anticipated use. Account No. Service Address Svc. Type 9741120000 25000 E. Tamiami Irrigation 1941120000 0 Port of the Islands Irrigation 3841120000 119 Newport Drive Irrigation 7841120000 Union Road Irrigation 0941120000 245 Stella Maris Drive Lift Station 1841120000 0 Newport Drive Lift Station 7624900000 160 Cays Drive Lift Station 6941120000 0 Cays Drive Lift Station 3083520000 0 Newport Drive Lift Station 3941120000 86112700 P Islands Waste Water R&M — Irrigation Repair and maintenance costs associated with the main pumps and other irrigation equipment at the plant. R&M — Water Repair and maintenance costs associated with the water plant. R&M — Waste Water Repair and maintenance costs associated with the waste water plant. Annual Operating and Debt Service Budget 11 Fiscal Year 2014 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2014 EXPENDITURES Field (continued) Miscellaneous - Licenses & Permits Costs incurred for various licenses and permits pertaining to the water and waste water plants including an annual drinking water license and waste water regulatory fee. Capital Outlay — Water Plant Funds spent on capital improvement projects for the water plant. W-22 $4,000 FIRE HYDRANT REPLACEMENT Capital Outlay — Waste Water Plant Funds spent on capital improvement projects for the waste water plant. WW -24 $20,000 MBR MEMBRANES Debt Service Principal Debt Retirement Principal payment due on Series 2010 bond. Interest Expense Interest payment due on Series 2010 bond. Annual Operating and Debt Service Budges Fiscal Year 2014 12 PORT OF THE ISLANDS Community Improvement District Debt Amortization Series 2010 Bond 16 11 A4 Period Coupon Debt Annual Debt Ending Principal Rate Interest Service Service 11/112013 $70,300.56 $70,300.56 5/1/2014 $514,758.49 3.510% $70,300.56 $585.059.05 $655,359.61 111112014 $61,266.55 $61,266.55 5/1/2015 $532,826.51 3.510% $61,266.55 $594,093.06 $655,359.61 11/1/2015 $51,915,45 $51,915.45 5/1/2016 $551,528.72 3.510% $51,915.45 $603,444.17 $655,359.62 11/1/2016 $42,236.12 $42,236.12 5/1/2017 $570,887.38 3.510% $42,236.12 $613,123.50 $655,359.62 11/1/2017 $32,217.04 $32,217.04 5/1/2018 $590,925.52 3.510% $32,217.04 $623,142.56 $655,359.60 11/1/2018 $21,846.30 $21,846.30 5/1/2019 $611,667.01 3.510% $21,846.30 $633,513.31 $655,359.61 11/1/2019 $11,111.55 $11,111.55 5/1/2020 $633,136.52 3.510% $11,111.55 $644,248.07 $655,359.62 Total $4,005,730.15 $581,787.14 $4,587,517.29 $4,587,517.29 Annual Operating and Debt Service Budget Fiscal Year 2014 13 16 11 A4 Port of the Islands Community Improvement District Supporting Budget Schedules Fiscal Year 2014 16 11 A4 � PORT OF THE ISLANDS Community Improvement District Port of the Islands Community Improvement District Non -Ad Valorem Assessment Roll FY 2013-2014 Product Maint. ERC MaintlERC W!S ERC W/S Standby W/S Capital ``(( Total per Type Allocation $ 400 Allocation $`1,124 [ 11 Product $1,524 $0 0% $413 $711 Hotel Room 1.00 $400 0.60 $248 $427 $1,074 Condo Unit 1.00 $400 0.80 $330 $569 $1,299 Single Family 1.00 $400 1.00 $413 $711 $1,524 Comparison FY 2013 to FY 2014 Product Type Total FY 2014 Total Increase FY 2013 (Decrease) % Change Hotel Room $1,074 $1,074 $0 0% Condo Unit $1,299 $1,299 $0 0% Single Family $1,524 $1,524 $0 0% Annual Operating and Debt Service Budget 14 Fiscal Year 2014 16 11 py +1 1611 A4 a RESOLUTION 2013-4 A RESOLUTION OF THE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS OF THE DISTRICT AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2013, AND ENDING SEPTEMBER 30, 2014; AND REFERENCING THE MAINTENANCE AND BENEFIT SPECIAL ASSESSMENTS TO BE LEVIED BY THE DISTRICT FOR SAID FISCAL YEAR WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June 2013, submitted to the Board of Supervisors (the 'Board") a Proposed Budget for the next ensuing budget year along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Annual Budget and any proposed long-term financial plan or program of t District !br Crtture operations (the "Proposed Budget") the District did file a copy of the Proposed Budget with the general purpose local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and WHEREAS, on May 17, 2013, the Board set August 16, 2013, as the date for a Public Hearing thereon and rescheduled it to August 23, 2013 and caused notice of such Public Hearing to be given by publication pursuant to Section 190.008(2)(a) Florida Statutes; and WHEREAS, Section 190.008(2)(a), Florida Statutes requires that, prior to October 1 of each year, the District Board by passage of the Annual Appropriation Resolution shall adopt a Budget for the ensuing Fiscal Year and appropriate such sums of money as the Board deems necessary, based on the advice and report of its consulting engineer, to defray all expenditures or 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 the Annual Appropriation Resolution shall also fix the Maintenance Special Assessments and Benefit Special Assessments upon each piece of property within the boundaries of the District benefited, specifically and peculiarly, by the maintenance and/or capital improvement programs of the District, such levy representing the amount of District assessments necessary 'to provide f`or payment during the ensuing budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and/or benefit assessment bonds, in order for the District to exercise its various general and special powers to implement its single and specialized infrastructure provision purpose; and 16 I'll A,4 WHEREAS, the Board of Supervisors of the Port of the Islands Community Improvement District finds and determines the non -ad valorem special assessments it imposes and levies by this Resolution for maintenance on the parcels of property involved will constitute a mechanism by which the property owners lawfully and validly will reimburse the District for those certain special and peculiar benefits the District has determined are received by, and flow to, the parcels of property from the systems, facilities and services being provided, and the special and peculiar benefits are apportioned in a manner which 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 certify the Non -Ad Valorem Assessment Roll to the Tax Collector in and for Collier County political subdivision on compatible electronic medium tied to the property identification number no later than 15 September 2013 so that the Tax Collector may merge that roll with others into the collection roll from which the November tax notice is to be printed and mailed; and WHEREAS, the proceeds from the collections of these imposed and levied non -ad valorem assessments shall be paid to the Port of the Islands Community Improvement District; and WHEREAS, the Tax Collector, under the direct supervision of the Florida Department of Revenue performs the state work in preparing, mailing out, collecting and enforcing against delinquency the non -ad valorem assessments of the District using the Uniform Collection Methodology for non -ad valorem assessments; and WHEREAS, if the Property Appraiser and the Tax Collector have adopted a different technological procedure for certifying and merging the rolls, that procedure must be worked out and negotiated with Board approval through the auspices of the District Manager before there are any deviations from the provisions of Section 197.3632, Florida Statutes, and Rule 12D-18, Florida Administrative Code. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT; Section 1. The provisions of the whereas clauses are true and correct and are incorporated herein as dispositive. Section 2. Budget a. 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 Records Administration Department, and is hereby attached to this Resolution, and hereby approves certain amendments thereto, as shown in Section 3 below. b. The District Manager's Proposed Budget, as amended by the Board, is adopted hereby in accordance with the provisions of Section 190.008(2)(a), Florida Statutes and incorporated herein by reference; provided, however, that the comparative figures 2 0111 16 11 A4 h contained in the Adopted Budget may be revised subsequently as deemed necessary by the District Manager to reflect actual revenues and expenditures for Fiscal Year 2013 and/or revised projections for Fiscal Year 2014. C. The Adopted Budget, as amended, shall be maintained in the Office of the District Treasurer and the Records Administration Department and identified as "The Budget for the Port of the Islands Community Improvement District for the Fiscal Year Ending September 30, 2014, as Adopted by the Board of Supervisors on August 23, 2013." Section 3. Appropriations That there be, and hereby is appropriated out of the revenues of the Port of the Islands Community Improvement District, for the Fiscal Year beginning October 1, 2013, and ending September 30, 2014 the sum of One Million, Seven Hundred Twenty-five Thousand, Two Hundred Seventy-six Dollars ($1,725,276) to be raised by the applicable imposition and levy by the Board of applicable non -ad valorem special assessments and otherwise, which sum is deemed by the Board of Supervisors to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion: TOTAL GENERAL FUND $ 420,074 ENTERPRISE FUNDS/WATER & SEWER $1,305,202 Total All Funds $1,725,276 Section 4. Supplemental Appropriations The Board may authorize by Resolution supplemental appropriations or revenue changes for any lawful purpose from funds on hand or estimated to be received within the Fiscal Year as follows: a. Board may authorize a transfer of the unexpended balance or portion thereof of any appropriation item. b. Board may authorize an appropriation from the unappropriated balance of any fund. C. Board may increase any revenue or income budget account to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance. The District Manager and Treasurer shall have the power within a given fund to authorize the transfer of any unexpended balance of any appropriation item or any portion thereof, provided such transfers do not exceed Ten Thousand Dollars ($10,000) or have the effect of causing more than 10% of the total appropriation of a given program or project to be transferred previously approved transfers included. Such transfer shall not have the effect of causing a more than $10,000 or 10% increase, previously approved transfers included, to the original budget appropriation for the receiving program. Transfers within a program or project may be approved by the applicable Department Director and the District Manager or Treasurer. The District Manager or Treasurer must establish administrative procedures, which require information on the request forms proving that such transfer requests comply with this section. 16 11 A4 '" Section 5. Maintenance Special Assessment Levy: Fixed and Referenced and to be Levied by the Board a. The Fiscal Year 2014 maintenance special assessment levy (the "assessment levy") for the assessment upon all the property within the boundaries of the District based upon the special and peculiar benefit received and further based upon reasonable and fair apportionment of the special benefit, shall be in accordance with the attached Exhibit, which levy represents the amount of District assessments necessary to provide for payment during the aforementioned budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and/or benefit assessment bonds. Said assessment levy shall be distributed as follows: General Fund O & M $ [See Assessment Levy Resolution 2013-51 Debt Service Fund $ [See Assessment Levy Resolution 2013-51 b. The designee of the Chair of the Board of Supervisors of the Port of the Islands Community Improvement 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, Florida Statutes) and applicable rules (Rule 12D- 18, Florida Administrative Code) which shall include not only the maintenance special assessment levy, but also the total for the debt service levy, as required by and pursuant to law. Introduced, considered favorably, and adopted this 23`d day of August, 2013. Port of the Islands »munity Improve e t Di.. 'et 4 a i Chairperson At. t: Calvin Teague Secretary 4 16 11 A4 11 RESOLUTION 2013-5 A RESOLUTION LEVYING AND IMPOSING A NON -AD VALOREM MAINTENANCE SPECIAL ASSESSMENT FOR THE V COMMUNITY IMPROVEMENT DISTRICT FOR FISCAL YEAR 2014 Preamble WHEREAS, certain improvements existing within the Port of the Islands Community Improvement District and certain costs of operation, repairs and maintenance are being incurred; and WHEREAS, the Board of Supervisors of the fort of the islands Comm into considerty s ion ent District finds the District's total General Fund Operation Assessments, takingother revenue sources during Fiscal Year 2014, will amount to $435,400; $1,135,025 in the Water & Sewer Fund; and WHEREAS, the Board of Supervisors of the, bort of the 1 slands Community Improvement District finds the non -ad valorem special assessments it levies and imposes by this Resolution for maintenance on the parcels of property involved will reimburse the District for certain special and peculiar benefits received by the property flowing, from the maintenance of the systems, facilities and services apportioned in a manner which is fair and reasonable, in accordance with the applicable assessment methodology; and WHEREAS, the District Board understands this Resolution levies only the maintenance and benefit assessments for 2014, the Chair of the District, or the designee of 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 on the property including those for debt set -vice as well as for special maintenance assessments. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT OF COLLIER COUNTY, FLORIDA; Section 1. All of the whereas clauses are incorporated herein and are dispositive. Section 2. A special assessment for maintenance as provided for in Chapter 190.021(3), Florida Statutes, (hereinafter referred to as assessment) is hereby levied on the lands within the District. Section 3. The collection and enforcement of the aforesaid assessments shall be by the Tax Collector serving as agent of the State of Florida in Collier County and shall be 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. 16 1. 1 A Li Section 4. The levy and imposition of the maintenance and benefit special assessments on lands within the District will be combined with the debt service non -ad valorem assessments which were levied and 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 2013, which shall then be collected by the Tax Collector on the tax notice along with other non -ad valorem assessments from 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 Port of the Islands Community Improvement District. Section 6. The Chair of the Board of the Port of the Islands Community Improvement District designates the District Manager to perforni the certification duties. Section 7. Be it further resolved, 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 23rd day of August 2013, by the Board of Supervisors of the Port of the Islands Community Improvement District, Collier County, Florida. Calvin TeagL[ J Secretary 2 Vale Lambert Acting Chairperson :1. 16 Irl"' q4 PORT OF THE ISLANDS community Improvement District Annual operating and Debt Service Budget Fiscal Year 2014 Version 5 - Final Budget: (Adopted at 8/2312013 meeting) Prepared by: PORT OF THE ISLANDS Community Improvement District Table of Contents 16 1 1 Aq M Page # OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balances .................................. 1-2 BudgetNarrative .................... ................................................................,..._.,............... 3-5 Exhibit A - Allocation of Fund Balances ........................................... 6 Water and Sewer Fund Summary of Revenues, Expenditures and Changes in Fund Balances ................................... 7-8 BudgetNarrative........................................................................._............................... 9-12 AmortizationSchedule........................................................................................_..... . 13 SUPPORTING BUDGET SCHEDULES 2013-2014 Non -Ad Valorem Assessment Summary ........................................................ 14 CIP Schedule ................... ..........................................1-1-1 .............,........,....-......... 15 46 11 A4 `. Port of the Islands Community Improvement District Operating Budget Fiscal Year 2014 16 11 A4 PORT OF THE ISLANDS Community Improvement District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2014 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ADOPTED ACTUAL ACTUAL BUDGET THRU AUG PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2011 FY 2012 FY 2013 JUL x„_•,•,,,2013 SEP -2013 FY 2013 FY 2014 REVENUES Interest - Investments $ 6,315 $ 51018 $ 2,177 $ 1,776 $ 355 $ 2,131 $ 2,090 Net lncr(Decr)In FMV-Invest 2,159 3,456 - 1,839 - 1,839 5,800 Interest - Tax Collector 168 34 FICA Taxes 32 32 536 Special Assmnts- Tax Collector 402,233 402,231 435,400 402,231 435,400 435,400 Special Assmnls-Discounts (11,128) (11,204) (17,416) (8,552) (8,552) (17,416) Other Miscellaneous Revenues 3,676 - 4,544 1,575 1,575 ProfSery-Mgmt Consulting Sery TOTAL REVENUES 403,421 399,535 420,161 368,901 ass 432,425 420,074 EXPENDITURES Administrative 101,269 98,536 100,000 83,462 16,667 100,129 100,000 PIR -Board of Supervisors 5,700 6,200 7,000 5,800 1,000 6,800 7,000 FICA Taxes 436 474 536 444 77 521 536 ProtServ-Engineering 21,523 22,923 26,000 13,432 2,686 16,118 26,000 ProtSery-Legal Services 30,200 38,472 12,500 22,722 4,544 27,266 12,500 ProfSery-Mgmt Consulting Sery 26,867 27,539 28,365 23,638 4,727 28,365 29,216 ProfServ-Property Appraiser - 6,531 6,531 6,531 6,531 6,531 ProlServ-SpecialAssessment 8,755 8,974 9,243 9,243 4,000 9,243 9,520 Auditing Services 3,750 3,500 3,750 3,500 1,000 3,500 3,750 Communication - Telephone 22 36 10D 14 3 17 100 Postage and Freight 1,129 1,071 1,500 883 177 1,060 1,200 Rental - Meeting Room 325 325 350 250 50 300 350 Insurance - General Liability 7,830 7,690 8,844 8,103 - 8,103 9,028 Printing and Binding 1,578 1,239 2,000 748 299 1,047 1,300 Legal Advertising 475 831 2,200 135 865 1,000 1,000 Miscellaneous Services 482 890 1,375 466 230 696 1,380 Misc-Assessmnt Collection Cost (3,801) 4,816 6,708 7,874 834 8,708 8,708 Misc-Web Hosting 119 1,000 969 - 969 1,000 Office Supplies 446 261 650 138 28 166 500 Annual District Filing Fee 175 175 175 175 175 175 Total Administrative 105,894 132,066 120,827 105,065 15,520 120,585 119,794 Field Contracts-Mgmt Services 101,269 98,536 100,000 83,462 16,667 100,129 100,000 Contracts -Landscape 97,639 63,115 79,440 71,372 13,805 85,177 82,830 Electricity - Streetlighting 13,439 16,615 16,500 15,255 3,051 18,306 19,000 Utility - Irrigation 6,559 12,670 12,600 11,481 2,296 13,777 12,600 R&M -Renewal and Replacement 17,126 12,325 10,000 9,201 799 10,000 30,850 1 R&M -Irrigation R&M -Roads & Alleyways 4,000 4,000 4,000 4,000 R&M -Signage' 1,000 1,000 1,000 1,000 Capital Outlay - 70,894 - - 50,000 Total Field 236,052 223,261 294,434 190,771 41,618 232,389 300,280 TOTAL EXPENDITURES 341,946 3x5,327 41x 261 295,836 57,137 352,973 420,074 Excess (deficiency) of revenues Over (under) expenditures 61,475 44,208 4,900 103,065 (56,782) 79,452 Annual Operating and Debt Service Budget t Fiscal Year 2014 PORT OF THE ISLANDS Community Improvement District Genera! Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2014 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ADOPTED ACTUAL ACTUAL BUDGET THRU AUG PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2011 FY 2012 FY 2013 JUL-2013 SEP -2013 FY 2013 FY 2014 OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance 4,900 - TOTAL OTHER SOURCES USES 4,900 Net change in fund balance 61,475 44,20E 4,900 103,065 (56,782) 79,452 FUND BALANCE, BEGINNING 1,100,673 1,162,148 1,206,356 1,206,356 1,206,356 1,285,808 FUND BALANCE, ENDING $1,162,148 31,206,356 �..:......—W 51.211,256 $ 1,309,421 S 56,782 $1,285,808 $1,285,808 Annual Operating and Debt Service Budget 2 Fiscal Year 2014 PORT OF THE ISLANDS Community Improvement District General Fund Budget Narrative Fiscal Year 2014 REVENUES ----------- Interest-investments The District earns interest on the monthly average collected balance for their operating accounts. Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures 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 P/R-Board of Supervisors Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated $200 per meeting at which they are in attendance. The amount for the Fiscal Year is based on 5 Board members paid for attending 14 meetings. The fees will be split evenly with the Water & Sewer Fund. FICA Taxes Payroll taxes for supervisor salaries are calculated as 7.65% of payroll. Professional Services -Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for monthly board meetings when requested, review of invoices, and other specifically requested assignments. The budgeted amount for the fiscal year is based on prior year spending and anticipated costs. The cost will be split evenly with the Water & Sewer Fund. Professional Services -Legal Services The District's Attorney provides general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research as directed by the Board of Supervisors and the District Manager. The fees will be split evenly with the Water & Sewer Fund based on the percent budgeted for each fund. Professional Services -Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Environmental Services, Inc. Professional Services -Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The FY2014 budget for collection costs was based on 1.5% of the anticipated assessment collections. Professional Services -Special Assessment The District has contracted with Severn Trent Management Services, Inc. to levy annual assessments, update the District's tax roll, prepare estoppel letters and handle any customer service questions regarding assessments. Annual Operating and Debt Service Budget Fiscal Year 2014 PORT OF THE ISLANDS Community Improvement District Budget Narrative Fiscal Year 2014 161K'A4 General Fund EXPENDITURES Administrative (continued) Auditing Services The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. Costs will be split evenly with the Water & Sewer Fund. Communication -Telephone Telephone and tax transmission expenditures. The budgeted amount for the fiscal year is based on prior year spending. Costs will be split evenly with the Water & Sewer Fund. Postage and Freight This represents costs associated with actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence. The fees will be split evenly with the Water & Sewer Fund. Rentals — Meeting Room The District is charged $50 per occurrence for the use of the meeting room at which the District's meetings are held. The district anticipates holding 14 meetings. This fee will be split evenly with the Water & Sewer Fund. insurance—General Liability The District currently has its Insurance Policy with the Florida Municipal Insurance Trust. This includes general liability, storage tank and property insurance. The FY 2014 budget includes an estimated 15% increase of the actual FY 2013 premium. Printing and Binding This represents costs associated with copies used in the preparation of agenda packages, required mailings, and other special projects. The budgeted amount for the fiscal year is based on prior year spending. The fees will be split with the Water & Sewer Fund based on the percent budgeted for each fund. Legal Advertising The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation. The board will advertise for their meetings annually. The fees will be split with the Water & Sewer Fund based on the percent budgeted for each fund. Miscellaneous Services This includes monthly bank charges and any other miscellaneous expenses that may be incurred during the year. Miscellaneous -Assessment Collection Costs The District reimburses the Collier County Tax Collector for her or his necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The FY2014 budget for collection costs was based on a maximum of 2% of the anticipated assessment collections. Miscellaneous -Web Hosting The District expects to incur costs associated with Web Hosting. Office Supplies Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. Annual Operating and Debt Service Budget 4 Fiscal Year 2014 PORT OF THE ISLANDS Community Improvement District Budget Narrative Fiscal Year 2014 1611 :�t n p, General Fund EXPENDITURES Administrative (continued) Annual District Filing Fee The District is required to pay an annual fee of $175 to the Department of Economic Opportunity Division of Community Development. Field Contracts-Mgmt Services The District has contracted with Severn Trent Environmental Services to provide operating, maintenance and field management services. This contract includes a predetermined amount of R&M costs. Costs above the specified amount are recorded as'R&M-Renewal and Replacement'. Any unused R&M costs are returned to the district. Contracts -Landscape Soto's Lawn currently provides monthly landscape services to the district for a monthly fee of $6,902 ($82,830/year). Electricity - Streetlighting The District currently has 3 electric accounts with Lee County Cooperative for streetlights located on District Roads. Expenses are based on prior year's electric bills. The district receives a reimbursement for a portion of the decorative street lighting from Orchid Cove. Account No. Service Address 0051120000 0 Eveningstar Cay 4941120000 Newport Drive 5741120000 262 Stella Maris Utility - Irrigation The District is currently being billed by the Water/Sewer Fund of Port of the Islands CID for irrigation water for the common areas that the District is required to maintain. R&M -Renewal and Replacement Various costs incurred as needed including but not limited to the entrance, monuments, lighting and lake mgmt. R&M -Irrigation Various repair and maintenance to irrigation system (above ground) including wet checks, rain sensors and valve repairs. R&M -Roads & Alleyways Expenses incurred while maintaining District roadways. R&M -Signage This category includes costs for maintaining or replacing signage throughout the District. Capital Outlay Monies spent on capital improvement projects as identified by the board, Annual Operating and Debt Service Budget Fiscal Year 2014 1611 pq ^� PORT OF THE ISLANDS General Fund Community improvement District Exhibit "A" Allocation of Fund Balances AVAILABLE FUNDS Beginning Fund Balance - Fiscal Year 2014 Net Change in Fund Balance - Fiscal Year 2014 Reserves - Fiscal Year 2014 Additions Total Funds Available Estimated) - 9/30/2014 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve - First Quarter Operating Capital Total Allocation of Available Total Unassigned (undesignated) Cash Notes (1) Represents approximately 3 months of operating expenditures Amount $ 1,285,808 105,018 (�1 Subtotal 105,018 105,018 $ 1,180,790 Annual Operating and Debt service Budget 6 Fiscal Year 2014 1611A4 4 PORT OF THE ISLANDS Water And Sewer Fund Community Improvement District Summary of Revenues, Expenses and Changes in Net Assets Fiscal Year 2014 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ADOPTED ACTUAL ACTUAL BUDGET THRU AUG PROJECTED BUDGET FY 2011 FYI- FY 2013 JUL-2013 SEP -2013 FY 20013 FY 2014 ACCOUNT DESCRIPTION OPERATING REVENUES $ 5d $ 322 $ 570 Interest - Investments $ 6,244 $ 2,686 $ 2,838 $ 268 36,346 7,269 43,615 45,000 Water Revenue 41,379 41,009 43,000 57,207 11,441 68,648 70,000 Sewer Revenue 58,819 62,574 65,000 01,212 16,242 97,454 100,00 Irrigation Fees 93,629 82,528 100,000 2,500 Meter Fees - 3,424 3,424 Net Incr (Deer) In FMV-Invest 4,021 6,435 1,135,025 1,2,558 1,135,027 1,135,025 SpecialAssmnts-Tax Collector 1,048,566 1,048,559 (22,294 2 (26 22294 ( ) (45,401) Special Assmnts- Discounts (29,009) (29,206) (45,401) 295) - 6,295 Other Miscellaneous Revenues 19,379 5,045 1,243 028 1,222 210 1,300,462 1,211,016 35,007 1,332,491 1,3022P] TOTALOPERATING REVENUES OPERATING EXPENSES Personnel and Administration7,000 7,000 5,800 1,000 6,800 PIR -Board of Supervisors 5,700 6,200 444 77 521 536 FICA Taxes 436 474 22,923 536 26,000 13,432 2,686 16,118 26,000 ProfServ-Engineering 37,564 12,500 22,722 4,544 27,266 12,500 ProfServ-Legal Services 30,200 38472 , 28,,735 482 23 4,747 28,482 29,336 ProfServ-Mgmt Consulting Sere 26,978 27,652 17,025025 17,025 17,025 ProfServ-Property Appraiser 17, 17, 025 7,885 8,122 ProfServ-Special Assessment 7,466 7,655 7,885 7,885 _ _. ProfSery-Utility Billing 15,155 9,053 3,500 3,500 3,750 Auditing Services 3,750 3,500 3,750 14 3 17 100 Communication - Telephone 21 36 100 583 117 700 1,200 Postage and Freight 561 696 1,000 50 300 350 Rental -Meeting Room 325 325 350 250 7 577 - 7,577 9,028 Insurance - General Liability 7,030 7,690 8,270 224 785 1,300 Printing and Binding 986 930 1,500 561 98 702 800 1,000 Legal Advertising 353 670 1,600 2,050 2 078 416 2,494 2,600 Miscellaneous Services 1,371 2,265 22,701 20,525 2, 176 22,721 22,701 Misc-Assessmnt Collection Cost 20,371 12,660 152 32 194 500 Office Supplies 517 305 750 Depreciation Expense 308,309 321,266 - -, - 126,391 143,165 6,774 1 143, 047 Tota! Personnel and Administration 467,090 479.787 141,499 Water -Sewer Comb Services 299,592 309,533 258,337 51,589 309,926 ,533 301,750 Contracts-Mgmt Services 304,000 1,750 1,750 1 Contracts -Other Services 1,750 1,750 2,000 3,977 795 4,772 4,512 Communication - Teleph - Field 3,867 4,033 4,512 67,866 13,573 81,439 83,000 Utility - General 79,963 61,516 x0,000 7,949 2,051 10,000 20,500 R&M -Irrigation 28,12; 38,517 10,000 10,000 18 755 3,751 22,506 14,000 R&M -Water Plant 21,415 45,7:2 9,866 16,070 3,214 19,284 45,000 R&M -Waste Water Plant 46,609 82,093 1,267 2'079 1,267 Mise -Bad Debt 4,375 5,375 4,500 4,375 4,375 4,500 Mise -Licenses & Permits 27,516 - 27,516 Cap Outlay -Irrigation Annual Operating and Debt Service Budget 7 Fiscal Year 2014 ;6I1 A4 � PORT OF THE ISLANDS Community Improvement District Wafer And Sewer Fund Summary of Revenues, Expenses and Changes in Net Assets Fiscal Year 2014 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ADOPTED ACTUAL ACTUAL BUDGET THRU AUG PROJECTED BUDGET ACCOUNT DESCRIPTION rY 2011 FY 2012 FY 2013 JUL-2013 SEP -2013 FY 2013 FY 2014 Cap Outlay -Water Plant 50,000 125,730 162,882 288,612 4,000 Cap Outlay -Waste Water Plant - 20,000 Total Water -Sewer Comb Services 490,100 560,667 480.411 533,592 237,855 771,447 506,795 Debt Service 105,653 6,847 23.193 458,833 (285,479) 259.823 0 Principal Debt Retirement Interest Expense 179,380 174,899 497,303 158,056 92,200 65,656 - 158,056 514,758 140,601 Tota! Debt Service 178,380 174,899 655,359 92,200 65,856 158,056 655,360 TOTAL OPERATING EXPENSES 1,137375 1,215,363 1 277,269 752,183 320,485 1.072 668 1,305,202 Operating income (loss) 105,653 6,847 23,193 458.833 (285,479) 259,823 0 OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance - - - TOTAL OTHER SOURCES USES Change In net assets 105,653 6,847 23.193 458,833 (285,479) 259.823 0 TOTAL NET ASSETS, BEGINNING 7,436,046 7,541,699 7,548,546 7,548,546 7,548,546 7,808,369 TOTAL NET ASSETS, ENDING $ 7,541,699 $ 7,548,546_ $ 7,571,739 $ 820072379 $ 285,479 $ 7,808,369 $ 7,808,369 Annual Operating and Debt Service Budget Fiscal Year 2014 8 PORT OF THE ISLANDS Community Improvement District Budget Narrative Fiscal Year 2014 1611A4 Water and Sewer Fund REVENUES Interest -investments The District earns interest income on their operational accounts. Water Revenue Based on prior year's budget and water consumption and anticipated use. Sewer Revenue Based on prior year's budget and waste water consumption and anticipated use. Irrigation Fees Based on prior year's budget and irrigation water consumption and anticipated use. Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all the assessable property within the District in order to pay for the debt service 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 P/R Board of Supervisor Salaries Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for a meeting attendance and to receive $200 per meeting plus payroll taxes. The amount for the Fiscal Year is based on 5 Board members paid for attending 14 meetings. The fees will be split evenly with the General Fund. FICA Taxes Payroll taxes for supervisor salaries are calculated as 7.65% of payroll. Professional Services -Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for monthly board meetings when requested, review of invoices, and other specifically requested assignments. The fees will be split evenly with the General Fund. Professional Services -Legal Services The District's Attorney provides general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager. The fees will be split evenly with the General Fund. Professional Services -Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Management Services, Inc. Annual Operating and Debt Service Budget Fiscal Year 2014 9 16 11 A4 , 4 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2014 EXPENDITURES Administrative (continued) Professional Services -Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The FY2014 budget for collection costs was based on 1.5% of the anticipated assessment collections. Professional Services -Special Assessment The District has contracted with Severn Trent Management Services, Inc. to levy annual assessments, update the District's tax roll, prepare estoppel letters and handle any customer service questions regarding assessments. Auditing Services The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The fees will be split evenly with the General Fund. Communication -Telephone Telephone and fax machine expenses. The budgeted amount for the fiscal year is based on prior year spending. The fees will be split with the General Fund based on the percent budgeted for each fund. Postage and Freight This represents actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence. The fees will be split with the General Fund based on the percent budgeted for each fund. Rentals — Meeting Room The District is charged $50 per occurrence for the use of the meeting room at which the district's meetings are held. The district anticipates holding 14 meetings during the year. This cost will be shared evenly with the General Fund. Insurance — General Liability The District currently has its Insurance Policy with the Florida Municipal Insurance Trust. The FY 2014 budget includes an estimated 15% increase of the actual FY 2013 premium. Printing and Binding Copies used in the preparation of agenda packages, required mailings, and other special projects. The budgeted amount for the fiscal year is based on prior year spending and anticipated costs. The fees will be split with the General Fund based on the percent budgeted for each fund. Legal Advertising The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation. The board has chosen to advertise for their meetings annually. The fees will be split with the General Fund based on the percent budgeted for each fund. Miscellaneous Services This includes bank charges and any miscellaneous expenses that may be incurred during the year. Miscellaneous -Assessment Collection Cost The District reimburses the Tax Collector for her or his necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The FY2014 budget for collection costs was based on a maximum of 2% of the anticipated assessment collections. Annual Operating and Debt Service Budget 10 Fiscal Year 2014 1611 A4 4 PORT OF THE ISLANDS Wafer and Sewer Fund Community Improvement District Budget Narrative Fiscal Year 2014 EXPENDITURES Administrative (continued) Office Supplies Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. The fees will be split with the General Fund based on the percent budgeted for each fund. Field Contracts-Mgmt Services Trent Environmental The District has contracted with Severn ental Services to provide operating, maintenance and field management services. This contract includes a predetermined amount of R&M costs. Costs above the specified amount are recorded as `R&M -Renewal and Replacement'. Any unused R&M costs are returned to the district. Contracts -Other Services Preventative generator maintenance services will be provided by Superior Power. Communication — Teleph — Field Century Link and Sprint provide communication services to the District. The following accounts are included in this line item: Vendor Description Annual Amount Century Link Plant Land Line (239-642-9219) $3'180 504 Century Link Plant Fax Line (239-642-9392) 744 Simplex Grinnell Alarm Monitoring Sprint Automated svc to notify Bob of 120 or failures $4,512 Total Utility - General The District currently has 10 electric accounts with Lee County Cooperative for irrigation, lift stations, water and waste water plant. The estimated cost is based on prior year's average monthly electric bills and anticipated use. Account No. Service Address Svc.Type 9741120000 25000 E. Tamiami 0 Port of the Islands Irrigation Irrigation 1941120000 3841120000 119 Newport Drive Irrigation 7841120000 Union Road 245 Stella Maris Drive Irrigation Lift Station 0941120000 1841120000 0 Newport Drive Lift Station 7624900000 160 Cays Drive Lift Station Lift Station 6941120000 0 Cays Drive 0 Newport Drive Lift Station 3083520000 3941120000 86112700 P Islands Waste Water R&M — Irrigation Repair and maintenance costs associated with the main pumps and other irrigation equipment at the plant. R&M — Water Repair and maintenance costs associated with the water plant. R&M — Waste Water Repair and maintenance costs associated with the waste water plant. Annual Operating and Debt Service Budget 11 Fiscal Year 2014 16 11 A4 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2014 EXPENDITURES Field (continued) Miscellaneous - Licenses & Permits Costs incurred for various licenses and permits pertaining to the water and waste water plants including an annual drinking water license and waste water regulatory fee. Capital Outlay — Water Plant Funds spent on capital Improvement projects for the water plant. • W-22 $4,000 FIRE HYDRANT REPLACEMENT Capital Outlay — Waste Water Plant Funds spent on capital improvement projects for the waste water plant. • Ww-24 $20,000 MBR MEMBRANES Debt Service Principal Debt Retirement Principal payment due on Series 2010 bond. Interest Expense Interest payment due on Series 2010 bond. Annual Operating and Debt Service Budget Fiscal Year 2014 12 PORT OF THE ISLANDS Community Improvement District Debt Amortization Series 2010 Bond 16 1 1 A4 " Period Coupon Debt Annual Debt Ending Principal Rate Interest Servke Sellae 111112013 1. $70.300.56 $70,300.56 5!1!2014 $514,758.49 3.510% $70,300.56 $585,059.05 $655,359.61 11/1/2014 561,266.55 $61,266.55 5/1/2015 $532,826.51 3.510% $61,266.55 $594,093.06 $fi55,359.61 11/1/2015 $51,915.45 $51,915.45 5/1/2016 $551,528.72 3.510% $51,915.45 $603,444.17 $655,359.62 11/1/2016 $42,236.12 $42,236.12 5/1/2017 $570,887.38 3.510% $42,236.12 $613,123.50 $655,359.62 1111/2017 $32,217.04 $32,217.04 5/1/2018 $590,925.52 3.510% $32,217.04 $623,142.56 $655,359.60 11/1/2018 $21,846.30 $21,846.30 51112019 $611,667.01 3.510% $21,846.30 $633,513.31 $655,359.61 11/112019 $11,111.55 $11,111.55 5/1/2020 $633,136.52 3.510% $11,111.55 $644,248.07 $655,359.62 Total $4,005,730.16 $581,787.14 $4,587,517.29 $4,587,517.29 Annual Operating and Debt Service Budget 13 Fiscal Year 2014 1611,44 4 Port of the Islands Community Improvement District Supporting Budget Schedules Fiscal Year 2014 PORT OF THE ISLANDS Community Improvement District Port of the Islands Community Improvement District Non -Ad Valorem Assessment Roll FY 2013-2014 Product Type Maint. ERC Allocation Malnt/ERC 400 W/S ERC Allocation W/S Standby C $1,124 $413 W/S Capital $711 Total per Product Hotel Room 1.00 $400 0.60 $248 $427 $1,074 Condo Unit 1.00 $400 0.80 $330 $569 $1,299 Single Family 1.00 $400 1.00 $413 $711 $1,524 Comparison FY 2013 to FY 2014 Product T e Total FY 2014 Total Increase FY 2013 (Decrease) % Change Hotel Room $1,074 $1,074 $0 0% Condo Unit $1,299 $1,299 $0 0% Single Family $1,524 $1,524 $0 0% Annual Operating and Debt Service Budget Fiscal Year 2014 14 U) a Z a E > LL. E 0 0 E E CL Gc 1611 " A4, e e IFN o .. . ..... . . a. M 1611 " A4, 16 1� I VI't' 0 Yea uer Cal mom From: Soto <sotolawn@yahoo.com> Sent: Thursday, August 22, 2013 10:01 AM To: Teague, Cal; raiko@embargmail.com; dillonpoi@embargmail.com; Edge, Robert; dalelambert@embarqmail.com; 'bissell,ted bissell'; anthony@jadavis.com Subject: PQI Notes Aug 2013 Walk through performed with only Robert Soto on Wednesday, August 21, 2013. . We are doing our best to catch up. There are still a couple of We just can't beat Mother Nature. • In the last two weeks we have received less rain than before (and then it started up again this week), so last week we turned on the irrigation system. • Our techs did •There seems to have been some electrical work done on some lights. Somehow, they connected to the same p cell that, provides power to hetimerorr Ori when photocell is running. We es. Any questions, please feel free to contact Robert Soto at (239) 825-3703. Thanks, Claire Campbell � Soto s Lawn Service, Inc. 2830 35th Avenue NE Naples, FL 34120 Sotolawn.com Phone: (239) 354-1080 Fax: (239) 354-1045 Contact us: Claire info sotolawn.com (Office) Robert robertu@sotoiawn.com Scott scott sotolawn.com Donna _donna@sotolawn.com Lila lila@sotolawn.com (irrigation) 16 11 A4 4 Port of the Islands Community Improvement District Flnendal Report July 31, 2013 Prepared by PORT OF THE ISLANDS Community improvement District Table of Contents 1611- A4 -4 FINANCIAL STATEMENTS. Balance Sheet - All Funds ............................................ Page 1 - 2 General Fund Statement of Revenues, Expenditures and Changes in Fund Balance ............... Page 3 - 4 Trend Report ..........,..•............ Page Enterprise Fund Statement of Revenues, Expenditures and Changes in Fund Balance ..........-- Page 6 -7 Trend Report Page 6 SUPPORTING SCHEDULES .....•.., Page 9 -10 Check Register ........ -1—'...-- ................ Special Assessments -Collection Schedule ............................ •••••••^ • Page 11 Construction Schedule•.•—...••.••••••..I...•................ ••.• Page 12- 13 Page 14 -15 CIP Status Report ..............I......... Page 16 -18 Cash Flow Projections...................•...,...,.....•..,..,................. Cash Flow Projections - 5 year..........................•............................... Page 19 Monthly Activity Report ........ .......... ............................ .....11.,1.1 Page 20 - 25 Accounts Receivable Ageing Report (90+ days outstanding: .......................................... Page 26 - 27 Repair and Maintenance Detail Reports ...• ............................ I ......... I............... Page 28 - 36 1611 pq *4 port of the Islands Community Improvement District Financial Statements (Unaudited) July 31, 2013 16 1Q A4 •- PORT OF THE ISLANDS Governmental and Enterprise Funds Community improvement District Balance Sheet July 31, 2013 1 Report Date: 8/212013 GENERAL WATER AND ACCOUNT DESCRIPTION FUND SEWER FUND -�--- t�TAI _ ASSETS Current Assets $ 99,022 $ 255,881 $ 354,683 Cash - Checking Account 417 417 Accounts Receivable 99,460 259,432 358,892 Assessments Receivable (99,460) (259,432) (358,892) Allow -Doubtful Collections 665 665 lnterestiDlvldend Receivables 478,702 478,702 Due From Other Funds Investments: 151,050 151,050 Certificates of Deposit -18 Months 569,051 6,590 575,641 Money Market Account 314 4,864 5,178 SBA Account 6,036 12,589 18,625 SBA Account - Restricted 2,552 2,552 SBA Account Reserves 725 725 SBA Account Reserves Restricted 195,830 195,830 Construction Fund 1,l17 2,081 3,198 FMV Adjustment600 600 _- 0 Prepaid Items 1,309,651 478,216 1� 797,F166 Total Current Assets Noncurrent Assets Fixed Assets 293,061 293,061 Land 15,206,161 15,206,161 Infrastructure (3,632,962) (3,632,962) ACCUm Depr - Infrastructure 226,308 226,308 Equipment and Furniture (81,850) (61,850) Accum Depr - Equip/Furniture 9,080 9,080 Construction Work In Process 42,700 42,700 Bond Issuance Cost - (11,079 (11,079)_ Acc Amort - Bond Issuance Cost - 119 12,051,419 Noncurrent A9sets - -- -- �TO_LTAL $ 1,309,651 $ 12,529,634 S 113,639,2185 ASSETS A L Current Liabilities $ 25 $ 25 $ 50 Accounts Payable 205 128 333 Accrued Taxes Payable 32,600 32,800 Deposits 4,870 4,870 Other Current Llabllltles 514,756 514,758 Revenue Bonds Payable -Current 478,702 478,702 Due To Other Funds - ~~-- 230 1,031,283 - 1.031,513 Total Current Liabilities __��- 1 Report Date: 8/212013 PORT OF THE ISLANDS Governmental and Enterprise Funds community improvement District Balance Sheet July 31, 2013 GENERAL WATER AND ACCOUNT DESCRIPTION FUND SEWER FUND TOTAL Long -Term Liabilities g AflO 972 3,490,972 Revenue Bands Payable -LT 3,490,972 _3,480,972 Total Long -Term Liabilities- - -- - — — TOTAL LIABILITIES 239 4,522,255 4,522 A85 FUND BALANCES I NET ASSETS Fund Balances Assigned to: 103,815 103,815 Operating Reserves 1,205,606 1,205,606 Unassigned: Net Assets Invested In capital assets, 8,040,820 6,040,820 net of related debt - - (33,441) (33,441) Unrestricted/Unreserved TOTAL. FUND BALANCES l NET ASSETS 1,309,421 i 6,007 378 =D9 316 600 TOTAL LIABILITIES b FUND BALANCES 1 NET A85ETS $ 1,309,651 12,529,63=4 $ 13,938 265 Report Date: 8/2/2013 13 1b19.�A4 PORT OF THE ISLANDS General Fund Community Improvement District Statement of Revenues, Expenditures and Changes In Fund Balances For the Period Ending July 31, 2013 EXPENDITURES Administration P/R-Board of Supervisors FICA Taxes ProtServ-Engineering ProfServ-Legal Services ProfServ-Mgmt Consulting Sery ProfServ-Property Appraiser ProtServ-Special Assessment Auditing Services Communication - Telephone Postage and Freight Rental - Meeting Room Insurance - General Liability Printing and Binding Legal Advertising Miscellaneous Services Mlsc-Assessmnt Collection Cost Mise -Web Hosting Office Supplies Annual District Filing Fee Total Administration Field Contracts-Mgmt Services Contracts -Landscape Electricity - Streetlighting Utility - Irrigation R&M -Renewal and Replacement R&M -Roads & Alfeyways R&M -Signage Capital Outlay Total Field 7,000 6,000 5,800 200 82.669/6 YTD ACTUAL 536 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE (4) A8 A % OF JUL•13 8UD. +ACTUAL ACCOUNT DESGRtPTiOtr Bu_DGET _ BUDGET »... ....- - ACTUAL FAV{UNFAV0 ADOPTED REVENUES $ 2,177 $ 1,814 $ 1,776 $ (38) 81,58% $ Interest - investments 23,638 23,638 1,839 1,839 0.00% Net Incr (Door) In FMV-Invest 6,531 6,531 32 32 0.00% interest - Tax Collector 435,400 435,400 402,231 (33,169) 92.38% Special Assmnis-Tax Collector 3,750 (17,416) (8,552) 8,864 49.10% Special Assmnts- Discounts (17,416) 14 1,575 1,678 0.00% other Miscellaneous Revenues 1,250 883 367 58.879% 73 360 420,181 419,799 398:901 (20,10971 94.94 8,844 TOTAL REVENUES 6,103 741 91.821/6 1,947 2,000 EXPENDITURES Administration P/R-Board of Supervisors FICA Taxes ProtServ-Engineering ProfServ-Legal Services ProfServ-Mgmt Consulting Sery ProfServ-Property Appraiser ProtServ-Special Assessment Auditing Services Communication - Telephone Postage and Freight Rental - Meeting Room Insurance - General Liability Printing and Binding Legal Advertising Miscellaneous Services Mlsc-Assessmnt Collection Cost Mise -Web Hosting Office Supplies Annual District Filing Fee Total Administration Field Contracts-Mgmt Services Contracts -Landscape Electricity - Streetlighting Utility - Irrigation R&M -Renewal and Replacement R&M -Roads & Alfeyways R&M -Signage Capital Outlay Total Field 7,000 6,000 5,800 200 82.669/6 500 536 459 444 15 82.84% 38 26,000 21,667 13,432 6,235 51.66% 1,581 12,500 10,417 22,722 (12,305) 1a1.78% 1,624 28,365 23,638 23,638 (868) 83.349% 2,364 6,531 6,531 6,531 3,333 100.00% 9,243 9,243 9,243 833 100.00% 3,750 3,750 3,500 250 93.33% 100 83 14 69 14.00% - 1,500 1,250 883 367 58.879% 73 360 300 250 50 71.43% 25 8,844 8,844 6,103 741 91.821/6 1,947 2,000 1,667 748 919 37.40% 102 2,200 1,833 135 1,698 6.14% 1,375 1,146 466 680 33.69% 47 6,708 8,706 7,874 634 90.42% 1,000 633 969 (136) 96.90% 650 542 138 404 21.23% 23 176 175 175 - 100.00% , 120,827 107,088 105,065 --M95% 8.324 100,000 83,333 83,462 (129) 83.48% 8,333 79,440 66,200 71,372 (5,172) 89.84% 8,802 16,500 13,750 15,255 (1,505) 92.45% 1,331 12,600 10,500 11,481 (981) 91.112% 727 10,000 8,333 9,201 (868) 92.01% 682 4,000 3,333 - 3,333 0.00% 1,000 833 833 0.00% 70,894 59,078 59,078 0.0b% 294,434 245,360 190,771 54,589 64.79% 17,875 TOTAL EXPENDITUAE5 415 261 352 446 295,536 56,610 71.24% 26.199 Report Date: 8/2/2013 3 b1.1 1 A41 PORT OF THE ISLANDS General Fund Community Improvement District Statement of Revenues, Expenditures and Changes In Fund Balances For the Period Ending July 31, 2013 4 Report Date. 8/2/2013 1?D ACTUAL ANNUALA9A940F YEAR TO DATE YEAR TO DATE VARIANCE (S) ADOPTED BUD JUL-113ADOPTED ACTUAL ACCOUNT DESCRIPTION DUDGET 6UDOET ACTUAL _ FAV UNFA Excess (deficlency) of revenues 67,352 103.065 36,713 2r 1U3.37°h over (under) expenditures 4,900 OTHER FINANCING SOURCES (USES) 0.00°h ' Contdtwtlon to (Use of) Fund Balance 4,900 TOTAL FINANCING SOURCES USES 4,900 $ 4,900 $ 67,352 $ 103,065 $ 35,713 2103.97°% $ 26,199 Net change In fund balance ---- FUND BALANCE, BEGINNING (OCT 1, 2012) 1,206,366 1,206,356 1,206,355 FUND BALANCE, ENDING $ 1_,211,258 $� 1 $ 1309,421 4 Report Date. 8/2/2013 1611 A4 PORT OF THE ISLANDS Community Improvement District 500 500 1,000 400 General Fund Statement of Revenues, Expenditures and Changes in Fund Balances 500 36 400 31 500 38 51800 444 Trend Report FICATaxec 38 38 77 31 7,629 For the Period Ending July 31, 2013 77 2,643 38 - 806 772 1,581 13,432 25,000 Prof3ery Engineednp SOFAL .� Od Nov Dec Jan Feb Mar Apr May Jun Jul ActudThru Adopted AceountDeacrtotlon Actual Actual Actuar Actual Actual Attud Adud Actual Adual Actual 731Ra14 Budget _ 2,364 2,364 2,364 2,364 2,364 2,364 v s $ 241 $ 211 $ 218 S 218 $ 167 $ 193 S 187 S 173 S 184 i S 1,775 S 2,177 Interest. Investments 177 195 124 585 (15) 285 251 - 1,839 Net Incr (Deer) In FMV4nvesl 250 19 32 Interest. Tex Collector SpecialAsamnta•TaxCollecta 3,116 84,632 126,382 29,295 7,177 127,116 1,863 22,747 682 402,231 435,400 (8,552) (17,416) Special Asemnla-Dlscoun0 (16B) (3,381) (4,951) (732) (98) 37 56 3,5W 1,575 Other Miscellaneous 316 1,260aneaueRevenues ' 3.368 at,872 121,773 38,826 71x3] 443 """' 127 627 2 343 '""'`" 998,901 420,181 Total Revenues 14 100 Communication - Telephone 1 74 0 218 Expenditures AdminMnl&4 PIR -Board of Supervisors 500 500 1,000 400 500 1,000 500 500 36 400 31 500 38 51800 444 7, 536 FICATaxec 38 38 77 31 7,629 38 77 2,643 38 - 806 772 1,581 13,432 25,000 Prof3ery Engineednp 1,490 31 2,557 3,490 8,089 1,497 1,402 1,780 310 1,994 1,824 22,722 12.800 ProrSen•LsgslServices 2,364 2,364 2,364 2,364 2,364 2,364 2,364 2,364 2,364 2,364 23,638 28,365 Profsarv-MgmtConsulting Sen ProfServPropertyAppraiser 362 - E,531 - • -- i 6,531 9,243 8,531 9,243 Prar5ervSpeddAssessmem 9,243 3,5W - 3,600 3,750 Auditing Services 3 • 1 14 100 Communication - Telephone 1 74 0 218 57 82 80 69 77 58 94 73 983 1,500 Postage and Frslgb 25 25 25 25 25 25 25 25 25 25 260 350 Rental -Meeting Room 2 09 1,947 - - 1,947 317 24x128 31,709 1,947 8,103 8,844Q insurance - General Lrehi6 1,847 - 119 119 fib _ 61 163 102 748 2,000 PdntingendBlndlnt 6A 54 - 4,900 Over(under)expenditures (18,764) _ _ 136 2,200 Legal Adve tial 6 59 97 135 85 109 8 3 47 466 1,375 Miscellaneous Servicer 1,623 2,429 571 142 2,543 38 469 7,614 8,708 Mlec-AsaaeemnlCollection Coo 69 _ 969 969 1,000 Misc•Web Hosting S 1,500421 24 23 23 46 23 138 650 Office Supplies 175 175 Annual DistrictFding Fat 175 - - Total Administrative 5,306 7.484 18.)4q 28.729 4,7 9,622 7,644 __ wr_ 4.?00 10.031 8324 105:005 120,#27 f/2!i Contracts-Mgmt Services 6,333 8,333 8,333 8,333 8,333 8,333 8,462 6,902 6,333 6,902 8,333 9,647 6,333 6,802 83,462 71,372 100, 00 79,440 Contracts -Landscape 6,620 6,620 1,561 6,620 1,693 6,902 1,636 8,902 1,621 7,452 1,574 1:681 1,326 1,460 1,331 15,255 16,500 Electricity- Slree01ghtinl 1,490 31 264 1,350 1,626 1,701 1,275 1,734 1,221 1,554 721 11,481 12,600 Udlity-Irrlpetior 927 478 664 220 3,861 2,141 (125) 682 9,201 14,000 RAM-Renewel end Replacement 362 4,000 R&M•Roade 8 Alleyways 1,000 RAM•S(pnage • 70,894 Capital Ou9al - - Total Field X6,026 17,7 14,-07 19.§ttt 16557 18,864 YY,539...... 19,925 _ 2!1.669 17a67h 0, 71 9 2 09 58,614 47,690 23845 x8, 16 30.164 24x128 31,709 26,199W 299636 41526-0 TotolExpenditures Excess (de8clency) of revenues S S 56:683 S 85.159 S (17,284) S (18,112) S 28.033 S 97,403 S 21,782) S (B4OB91 S (26,109) 103,065 4,900 Over(under)expenditures (18,764) 1,206,386 1,201,356 FUND BALANCE, BEGINNING (OCT 1, 20121 S 1,500421 S 1,211,254 FUND BALANCE, ENDING Prepared by: 5 Report Date: 812!2013 Severn Trent Management Services 1611 A4 PORT OF THE ISLANDS Water And Sewer Fund Community Improvement District Statement of Revenues, Expenses and Changes in Net Assets For the Period Ending July 31, 2013 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE (;) ASA % OF JUL-13 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAVtUNFAVI AOOPTEDBUO ACTUAL _ OPERATING REVENUES 8,000 5,800 200 82.86% Soo 535 459 $ 2,638 $ 2,386 $ 268 $ (2,097) 9.44% $ ' Interest - Investments 43,000 35,833 36,346 513 84.53% 2,248 Water Revenue 65,000 54,170 57,207 3,037 88.01% 3,448 Sewer Revenue 100,000 83,333 81,212 (2,121) 81.21% 6,562 Irrigation Fees 7,885 7,885 3,424 3,424 0.00% 832 Net Incr (Door) In FMV-Invest 1,135,025 1,135,025 1,048,558 (86,467) 92.38°1 100 Special Assmnts- Tax Collector (45,401) (45,401) (22,294) 23,107 48.10% • Spacial Assmnts- Discounts 250 58.30% 6,295 6,295 0.00% 535 Other Miscellaneous Revenues 71.43% 25 8,270 8,270 7,577 693 91.621/6 t«300,4112 t,dt+0,326 1«111.018(54,309) 561 93:12% i2«793 TOTAL OPERATtNC, REVENUES OPERATING EXPENSES Personnel and Administration P/R-Board of Supervisors FICA Taxes ProlServ-Engineering ProfServ-Legal Services ProfServ-Mgmt Consulting Sent ProfServ-Property Appraiser ProfServ-Special Assessment Auditing Services Communication - Telephone Postage and Freight Rental - Meeting Room Insurance - General Liability Printing and Binding Legal Advertising Miscellaneous Services Mlsc-Assessmnt Collection Cost Office Supplies Total Personnel and Administration Water -Sewer Comb Services Contracts-Mgmt Services Contracts -Other Services Communication - Teloph - Field Utility - General R&M -Irrigation R&M -Water Plant R&M -Waste Water Plant Misr -Bad Debt Misc•Licenses & Permits Cap Outlay -Irrigation Cap Outlay -Water Plant Total Water -Sewer Comb Services 7,000 8,000 5,800 200 82.86% Soo 535 459 444 15 82.841% 38 26,000 21,667 13,432 8,235 51.66% 1,581 12,500 10,417 22,722 (12,305) 181.78% 1,624 28,482 23,735 23,735 384 83.33% 2,374 17,025 17,025 17,025 (10,422) 100.00% 319 7,885 7,885 7,885 (7,648) 100.00% 832 3,750 3,750 3,500 250 93.33% 100 83 14 69 14.00 1,000 1,000 833 583 250 58.30% 49 350 300 250 60 71.43% 25 8,270 8,270 7,577 693 91.621/6 1,820 1,500 1,250 561 659 37.4091 76 1,600 1,333 98 1,235 6.13% 2,050 1,708 2,078 (370) 101,37% 197 22,701 22,701 20,525 2,176 90.41% 750 625 162„ X463_ -21.60% 27 141,499 128,041 128,391 1,850_ � 8,9.32% e,311 309,533 257,944 258,337 (393) 83.46% 25.794 2,000 2,000 1,750 250 67.50% - 4,512 3,760 3,977 (217) 88.14% 303 80,000 66,667 67,866 (1,199) 84.83% 6,546 10,000 6,333 7,949 384 79.49% 107 10,000 8,333 18,755 (10,422) 187.55% 319 9,866 8,222 16,070 (7,648) 162,88% 832 1,267 (1,267) 0.00% 4,500 4,500 4,375 125 97,22% 1,000 27,516 (27,516) 0.00% 50,000 41,667 125,730 84,083) 251.46% _ 480,411 401,426 533,592 (132,188) 111.07% 34,901 Report Date: 8/2/2013 6 PORT OF THE ISLANDS Water And Sewer Fund Community Improvement District Statement of Revenues, Expenses and Changes In Net Assets For the Period Ending July 31, 2013 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE (S) AS A% OF JUL-13 ACCOUNT DESCRIPTION BUDOET BUDGET ACTUAL„� FAV(UNFAV) ADOPTED BUD ACTUAL Debt Service 497,303 497,303 487,303 0.00% Principal Debt Retirement 158,058 158,056 92,200 85,856 58.33% Interest Expense 865,359 866,359 92,200 563,159 14 07% Total Debt Service TOTAL OPERATING EXPENSES 1,277,269 1,189,826 752,183 432,643 58.89% 43,21: 23,193 80.499 458,833 378,334 1978.33% (30,419) Operating income (loss) $ 23,193 $ 80,489 $ 456,833 S 376,394 1 $ 30,419 Change in net assets TOTAL NET ASSETS, BEGINNING (OCT 1, 2012) 7,548,846 7,548,548 7,546,546 TOTAL NET ASSETS, ENDING $ 7,571,739 S 7,6",045 $ 8,007,379 Report Date; 8/2/2013 6 41. Water And Sewer Fund PORT OF THE ISLANDS Community Improvement District Statement of Revenues, Expenses and Changes to Net Assets rand Report Forthe Period ErndingJuly A 2013 Oct Nov Dee Jan Feb Mar Apr May Jun Jul AslvalThru Adopted Accauat0asafip0on Actual Actual Actual Aciuel Ae1ua1 Actual Atlaal Actv+rl Ao4ual Actual 7ddtlZ�,,.,? ,;3. aodOd Oaeratlno Ravenuaa 36 3 31 f 22 S 23 5 24 $ 23 S 21 S S 288 S 2,836 Interest - Investments $ 48 $ 38 $ 2,901 3,758 4,119 5,734 3,672 5,513 3,728 2,780 2,248 36,346 43,000 66,000 WeterRavenue 1,813 2,895 4,883 5,679 6,516 8,950 5,813 8,427 9,012 4,383 8,237 3,448 fi,552 57,207 9 10D,000 Sower Revenue 4,502 6,610 8,827 10,459 10,344 7,160 9,985 8,619 36�A IrrtgabonFeee Nellncr (Des) In FMV-Invest 329 303 232 1,089 76,369 (52) 18,709 466 631 331,379 467 4'848 57 59,779 1 1,136.025 SpecialAssmnts•TaxCotieclo 8,123 220,352 329,400 (1,907) (254) (2229) (45,401) SpecialAsamnta- Dlacountl (432) (5,814) (12,907) 585 1,780 465 510 400 425 575 535 6295 other MiscolensousRevenues 525 476 ._- �.- #5,935 17,944 251477 TI,gYi 12,793 1,N1,016 1,70Q Total OperatingRavenuea 11,903 225698 33$,E 9488 „SSB,YiK Oceratlna Exmnaea Personnel enclAdminIstraiton 500 500 1,000 400 600 1,000 500 600 400 500 6'448 000 7636 PIR -Board of Supervisors 38 38 77 31 38 77 38 738 31 38 1,581 13,432 26,000 FICATaxas Profserv-Engineadrg ' 7,629 0,069 1,497 2,643 1,102 1,780 808 310 1,994 1,824 22,722 12,6 00 ProfServ•LegalServlces 2,557 3,490 2,374 2,374 2,374 2,374 2,374 2,374 2,374 2'374 ,402 7,025 PrafServMgmtConsuoingSen. 2,374 2,374 17,025 123,735 ProfServPropertyAppralser 17,026 7,885 7,865 7,885 Prefsarv5peclelAssessman' 3,500 3,600 3,750 AudBng Servlcef 3 1 14 100 Communication • Telephone 1 $ 38 65 53 42 60 39 63 49 683 1,000 Postage and FralgM 49 146 25 25 25 25 25 25 25 25 35025 Rental - MealingRoom 25 1,820 1,620 1,820 296 1,820 7,577 6,270 561 1,500 Insurance - GeneralLlabgil,, 41 9D 89 49 46 122 75 Printing andBindin{ 48 98 1,600 Legal Adverilsln( 159 216 go2,078 236 211 255 198 199 171 227 197 20,525 22,70 Miscellaneous Servicer MscAaesesmntCdactlanCos 154 4,231 6,331 1,489 359 6,830 100 1,222 53 27 162 750 28 27 27 Office SappBes 2269 5.137 9,665 11892 4,409 10;7 4 8.31( �1t8.091 1 _d1,499 Total Personnel and Administration 6,1110 10,1 5 32,514 Iffiter Sawer Comb SOMIC42 26,794 25,794 25,794 25,794 25,794 25,794 26,188 25,794 25,794 75,794 37 258,750 309,533 2,000 Contracis•MgmtServices . 1,750 Contracts -Other Services' Communication - Tsleph - Field 754 201 296 303 298 251 7,984 337 7,884 299 6,121 857 6,132 303 6,546 3,977 67,866 4,5 12 e0,G00 Utility -Genera 5,923 6,172 6,580 6,596 241 7,929 2,521 2,056 1,448 219 107 7,949 10,000 R&M -Irrigation - 330 1,707 1,025 (1,631) 5,703 3,942 - 4,667 2,664 1,395 319 632 16,755 16,070 0, aco 8,606 R&M -Water Plant R8n4-Wastar Water Plan 14,492 6,701 (322) 592 4,085 (8,190) 13,498) 1,377 1,267 Misc-Bad Debi - 1,267 1,000 4,375 4,500 Miso-Licaness 6 Permill 3,375 25.916 1,600 27,616 - Cap Cullaydrdgallar 10,182 48,565 33,618 33,345 125,730 50,000 Cap Ou9eyWaterPlan i5,4W3 bi,t91 $� J,7(i J6.763 11.181 34.0 )4,G 4 3d,42# J5.7Y4 JUDI 533,592 400 d Total &AL&D191 497,303 Principal OebtRakemeM 79,026 92,200 156,056 Interest Expense 13:171 ` Total Debt Service 14,173 6218 152(83 1217246 127,052 $4,415 47,684 49.579 it7,4b 46,558„43212„ TolalOperatingExperea53,73) $ (34,32.8) 3 15t,426 5 219.654 $ (2096) 6 (40,488) S (28.Bd0) 5 309,7$9 S (01.666) 5 4516 $ (30.419) 458,833 23,193 Operating Income ([asci, 7,646,54$ 7,54s,546 TOTAL NET ASSETS, BEGINNING (OcT 1, 2012) $6,007,379 t 7,571,739 TOTAL NET ASSETS, ENDING Prepared by. 8 Report Date: 8/212013 Severn Trent Management Services 1611 A4 '14 Port of the Islands Community Improvement District Supporting Schedules July 31, 2013 1611 A4 " w * 4 o c o p Cp c e o Q .Z 13 8 z m � m R m V N m c? Vcst? U_ p N O iZ m R 2 R z d= z >j w w 7yT/sWy� ({�1�U1 p y1� AW p� Q .'-- � N N� m�� •- N O O� R� tV � O O O C! � � D o r' � t0 W O wW w W W W U S U U U (2 U U cn Z 3 zz li �3vi Ifi w & o - � 4U v z� wwu`f Yt-i Xx U z� C7 'Oj; U U U pC Lu C3 055 �� =z� J O m m m m m m m m m r rm m m m m m m m m m 10 W m m m m m m m m m m m m m 0 0 0 0 � a NarnrnmmaaiS'i�osyS�i W H F g 9g g g g g g g g Ogg o$ 0 8 S o 8 8 3 g 3 g g S g e S g a g g g b ry g o �O1'i r R q w a :� rt w U W N w c e is s Z � J ZJ�Qj M rrrY o a M st Z ~ ~ YYYyy 'z ��yp� W 4 47$. �7g[, e7y mq mQ LL 81 CI ry w m A1M N �^I 1V U U U U U U U � �bLL, Ww LU a: at � LU WWa{ M M M M M M M M l7 M M M M M M e e e O e e 000aoo iio000}0000 it I v4v vv&`�vvv.�vvv`� Q 16 11 Aq 0 r I PORT OF THE ISLANDS Community Improvement District Non Ad Valorem Special Assessments Collier County Tax Collector- Monthly Collection Report For the Fiscal Year ending September 2013 1611 A4 11 %Collected 92.38% 92.38% 92.38% -TOT 4G $ 119,638 $ 33,169 ; 86,468 Year Parcel ID Desertion Arnotmi Gammonts FY 2010 1058920500 POI Hotel 119,627 bankruptcy FY 2011 1058920500 POI Hotel 119,627 bankruptcy FY 2012 1058920500 POI Hotel 119,638 bankruptcy Total Delinquent Parcels 358,892 Report Date: 8/2/2013 11 ALLOCATION BY FUND Discount / Gross Date Net Amount (Penalties) Collection Amount General Water/Sewer Received Received Amount Costs Received Fund Fund Assessments Levied FY 2013 $ 1,570,427 $ 435,400 $ 1,135,027 Allocation % 100% 28% 72% 10/30/12 $ 10,430 $ 597 $ 213 $ 11,239 $ 3,116 $ 8,123 11/14/12 $ 82,051 $ 3,488 5 1,675 $ 87,214 $ 24,180 $ 63,034 11/29/12 $ 204,794 $ 8,707 $ 4,179 $ 217,680 $ 60,352 $ 157,328 12/13/12 $ 402,445 $ 17,027 $ 8,213 $ 427,685 $ 118,576 $ 309,110 12/27/12 $ 26,778 832 547 28,154 7,806 20,350 01/31/13 $ 100,965 2,639 2,061 105,665 29,295 76,369 02/27/13 $ 25,024 352 511 25,886 7,177: 18,709 04/10/13 $ 309,858 87 6,324 315,268 87,685 228,583 04/30/13 $ 139,600 $ (220) 2,849 142,229 39,433 102,796 05/24/13 $ 6,783 $ (202) 138 6,720 1,863 4,857 06/11/13 $ 76,423 $ (2,271) 1,560 75,711 20,991 54,720 06/26/13 $ 6,395 $ (190) 131 6,335 1,756 4,579 TOTAL $ 1,391,545 $ 30,846 S 28,399 $ 1,450,789 $ 402,231 $ 1,048,558 %Collected 92.38% 92.38% 92.38% -TOT 4G $ 119,638 $ 33,169 ; 86,468 Year Parcel ID Desertion Arnotmi Gammonts FY 2010 1058920500 POI Hotel 119,627 bankruptcy FY 2011 1058920500 POI Hotel 119,627 bankruptcy FY 2012 1058920500 POI Hotel 119,638 bankruptcy Total Delinquent Parcels 358,892 Report Date: 8/2/2013 11 16 11 A4 Port of the islands Community Improvement District Series 2010 Special Assessment Revenue Bond 1. Recap of Capital Project Fund Activity Through July 31, 2013 Bond Issued (Construction Account) $ 5,500,000 Source of Funds: Interest Earned $ 8,277 Use of Funds: COI $ (42,700) COI (coats transferred to checking account but not yet paid) $ (5,000) Disbursements Water Treatment Plant $ (5,284,747) $ (5,312,447) Adjusted Balance In Construction Account July 31, 2013 $ 195,830 2. Funds Available For Construction at July 31, 2013 Book Balance of Construction Account at July 31, 2013 $ 195,830 Construction Funds available at July 31, 2013 $ 195 830 3. Investments - BB&T at July 31, 2013 Estimated Iyas Y"I Principal Construction Fund: 0.12% $ 195,830 ADJ: Outstanding Amounts Due $ - Balance at July 31, 2013 $ 195,030 4. General Bond Information Issued: 2010 Matures: 2020 Bond Interest Rate: 3.51% FY 2013 budgeted bond payment as % of total assessments: 41 % 12 16 11 A4 n Port of the Islands Community Improvement District Construction Schedule $ 8.277.03 13 AMOUNT OF CAPITAL Water Ttealinerrit REO. # Date CONTRACTOR REQUISITION OUTLAY cot I Plant CO:10120110 Greenberg Traurlg $ 10,000.00 $ 10,000.00 COt 10120;10 OUT $ 2,700.00 $ 2,700,00 Cot 10/20/10 Severn Trent Management Svcs S 15,000,00 $ 15:000.00 COC 11/02!10 Dan Cox ; 15,000.00 $ 15,000.00 1 11109110 Pori of the Islands CID (relmhl $ 321,537,00 S 321,537,00 $ 321,537,00 2 ll/18!10 South Florida E."VaFlon 4 26,503.75 $ 28,503.75 It 26,503.75 3 11124110 Naples Dally News $ 161,02 3 161,02 ; 151.02 4 01104111 Century Link $ 26,310.88 5 26,310,88 5 28,310,88 6 1211,W10 South Florida Excavation $ 18,006,90 ; 16,006.90 ; 18,000.90 6 02101!11 Hole Mantes '$ 2581 25 ; 2,581.25 S 2,581.25 7 02'01111 Hole Montes $ 16,200.00 S 18,200.00 ; 15,200.00 6 02101!1 t Hdk1 Monlea ; 13,208.91 E 13,208.91 ; 13,206.91 9 0211 Wil Benchmark EnviroAnalytical, Inc. 5 1,019.00 $. 1,019.00 $ 1,019.00 10 0217111 Hole Monies $ 1,982.50 1111.982,50 $ 1,982,50 11 03107/11 Hole Monies $ 6,250.00 ; 6,250 00 $ 6,250.00 12 03116N1 So0th, Florida Excavation $ 12,782.00 -$ 12,762,00 ; 12,762.DO 13 03/2W11 Cardinal Contraclars $ 27,000,00 If 27,000.00 $ 27,000 DO 14 04/06/11 Hole Monies $ 13,850.00 ; 13,860.00 $, 13,850.00 1505/05!11 South FloridaExcavalan $ 18,587.25 $ 18,587.25 S 16,587.25 16 06116111Cardinal Contractor$ $ 95,028.60 $ 951028.60 S 95,026.00 17 05119111Hole Montes $ 3W506.OU $ 39,565.00 $ 39,565.00 18 OW14111 KW Camroi. $ 1,030.60 $ 1,038,80 $ 1,03600 10 06714111 CardnelContractors $ 186,572.08 # 198,572.00 $ 196,672.08 20 07108111 Hole Montes $ 19,57500 t1i 19,575.00 ; 19,575.00 2107i22/11 Cardinal Contractors S 170,192,15 ; 170,192,15 ; 170,192.15 22 0712'7111 Hole Mantes % 22,326.00 T 22,325,00 $ 22,325.00 23 Gall ell CardlnalCcnlraclare $ 166,352.50 S 158,35250 $ 158,352,50 24 00130111 Hole Monies S 10,7-00.00 ; 19,700.00 $ 10,700,00 23 09110111 South Florida Excavation $ 8,971.40 $ 6,971 AO If 6,971.40 2009118711 South Florida Excavation S 4,601465 S 4,601.85 $ 4,601.85 27 owl 6111 Cardinal Contractors S 278,89217 t 276,692.77 ; 276,892,77 28 OW'27111 Michael Evans Computers $ 3,255,00 S 3,255,00 $ 3,255,00 29 10/17111 Cardinal Contractors It 65,41829 $ 86,416,29 5 85,419,20 30 11'03111 Hole Manisa ; 832,50 $ 632.50 ; 832.50 31 11/03/11 Hare Manley $ 43.975.00 $. 43,975.00 $ 43,975.GO 33 11/23111 KW Controls It 24,337.00 $ 24,337.00 $ 24,337,00 Thai FY 2011 S 1 7 726i 90 1 7456I" S 427800) 32 11114111 Cardinal Contractor. $ 266,314,14 $ 280,314,14 § 286,314.14 34 12115111 South Florida Excavation $ 4,601.86 S 4,601.65 $ 4,801 65 3512115111 BCI Technologies $ 7,121,33 $ 7,121.33 $ 7,121.33 36 12/15111 ITT Water Equipment Tech $ 586,7C6.70 $ 686,766.70 $ 588,766.70 37 12/16/11 Cardinal Contractors $ 947,523.09 's 847,523.09 ; 647,523.09 38 12130,1/ Hale Mantas S 43,672.50 6 43,872,50 ; 43,872.50 39 01124/12 Hole Manias $ 25,6C9,59 $ 25,809,59 ; 25,609.59 40 01/24/12 Cardinal Contractors $. 174,622.68 $, 174,822,66 $ 174,822.86 41 01130112 KW Controls 9 73,011,00 C 73.011 00 S 73,011.00 42 02/24112 Cardinal Contraotors If 240,41a.36 $ 240,416,36 $ 240,416,36 43 03/15/12 Cardinal Contractors 5 246,74007 $ 2411 ; 248,740.07 44 0410612 Hole Montes ; 40,232.19 ; 48,232.19 ; 46,232.19 45 04123112 Cardinal Contractors S 99,577.03 $ 89,577.03 S 89,517,03 48 05100112 ITT Water Equipment Tech S. 30,577.50 ; 30,677,50 $ 30,577.50 47 06110511 Cardinal Contractors $ 82,029.20 S 82629,"20 $ 02,029.20 48 7112 05117/12 KW Controls # 12,168.50 ; 12,18&50 S 12,168.50 4906712/12 Hole Mantes 6 66,278.80 6 65,276,60 $ 55,278.80 5006!1212 Severn Trent Environmental Svcs ; 0,027.29 $ 9,02T29 S 9,027.29 51 08/12/12 BCI Technologies $ 20,000.00 ; 20,000,00 $ 20,000.00 52 08113/12 Cardinal Contractors $ 207,111.76 4 207,111.76 $ 207,111.70 53 08129.142 Solo's Lawn Service, Inc. # 19,860.00 ; 19,080.00 -$ 19,680.00 54 07/18712 Cardinal Conistlors 3. 13,832,50 $ 131632450 $ 13,832,50 55 07/25/12 W:E Johnson Equipment $- 33,005.00 1 33,066,00 $ 33,08800 56 00103/12 Hole Monies ; 49,981.80 4 49,987,80 ; 48,981.60 57 09:04/12 Severn Trent Environmental SVCS $ 3,045,00 ; 3,045.00 $ 3,045.00 58 09104/12 Cardinal Contractors $ i95,289.80 S 195,289.60 $ 195,289.00 59 owlell2 Hole Monies $ 21,350.41 $ 21,350.41 $ 21,350.41 80 09/19112 BCI Technologies ; 33,270,87 S.. 33,278.67 ; 33,278.97 81 09119/12 Cardinal Contractors $ 62,400,10 $ 52,400,10 $ 52,400,10 Total FY 2^+/18 # d26?.649,&6 5 3.26?9451id S $ 3,?d2>aaS 86�] 82 10110/12 RMA Geological Consultants $ 5,980,71 3 5,969,71 $ 5,999.71 53 10116/12 Cardinal Contractors It 151,858.93 $ 151,058.93 $ 151,856.93 64 11/01112 Hole Manisa 1 10,027.10 $ 10,027,10 $ 10,027,10 65 12/11112 Severn Trent $ 48,588,70 3 48,568,70 3 48,566.70 68 01!09113 RMA Geological Consultants ;. 9,17D.00 ; 9,170,00 $ 9.170.00 87 01/,17/13 Hole Montes ; 0,13633 ;' 8,138.33 t 8,130.33 BO 011,7113 RMA Geological Consultants ; 15,745.71 $ 16,745,71 $ 16,745.71 89 01/17/13 Savant Team 3 1,568.75 ; 1,568,75 $ 1,568,75 10 02/05113 Cardinal Contractors $ 26,705.15 S 28,705.15 $ 26,705.15 71 02/05/13 KW Controls I- 12,168,50 ; 12,168.50 $ 12.168.50 12 02)05/13 Hole Montes S. 2,532.57 $ 2,532.57 ,$ 2,532.57 73 D2/21I13 KW Controls $ 12,168.50 $ 12,168,50 '¢ 12,166.50 74 04/23713 RMA Geological Consultants ; 1,6.30.00 $ 1,800.00 i 1,600.00 'fowl FY21:1111.......... 307,73&.85 t a©7 730.95 L 1asv#7u1-u�— �307.448.Ot *u�$93414G.8t 42771Y}.tii1 ��5.��1474581 Interest FY 2011 Interest $ 5,743.86 FY 2012 Interest $ 2,291.47 FY 2013 Interest ; 241,08 $ 8.277.03 13 11 16 11 A4 '4 16 11 A4 *1 n 0 mi PORT OF THE ISLANDS Genera! Fund Community Improvement District Cash Flow Projections Cash Beginning Balance Cash Inflow Cash Outflow CD Investment Add: Prepaid Items Add: Due from WS Fund Less: Current Liabilities (as of 7131113) Total Estimated Cash Balance 31 -Aug 30 -Sep 2013 2013 $ 670,938 $ 1,120,631 178 178 (28,958) (28,124) 2,272 151,050 478,702 - (230) 2 1,120;831 4 1,243>735 Cash Roca]ota Special Assessments - Levy $ $ Special Assessments - Delinquent (prior yr) Special Assessments - Discount Interest 178 178 Total Cash Inflow $ 178 $ 178 Qpersting; Expenditures Administrative P/R-Board of Supervisors FICA Taxes ProfServ-Englneering ProfSery-Legal Services ProfServ-Mgmt ConsulUng Sery Annual Audit Telephone Postage and Freight Rental - Meeting Room Insurance - General Liability Printing & Binding Legal Advertising Miscellaneous Services Misc, Assessmnt Collection Cost Misc,-Web Hosting Office Supplies Total Administrative Maintenance Contracts - Mgmt Services Contracts - Landscape Electricity - Streetlighting Utility - Irrigation R&M - Renewal & Replacement R&M - Roads R&M - Signage CIP" Total Maintenance Total Cash Outflow $ 500 $ 500 38 38 1,317 1,317 2,272 2,272 2,364 2,364 2 2 89 89 25 25 150 150 433 433 115 115 834 13 13 $ 8,149 $ 7,315 $ 8,333 $ 8,333 6,902 6,902 1,526 1,526 1,148 1,148 400 400 2,000 2,000 500 500 $ 20,809 $ 20,809 $ 20-56—S— 28,124 'NOTES; Estimated CIP costs for the anticipated projects are shown quarterly. A4 16 4 PORT OF THE ISLANDS Community Improvement District Cash Flow ftlectlons Cash Beginning Balance Cash Inflow Cash Outnow - Expenses Add: Prepaid Items Less: Due to General Fund Less: Current Uabilities (es of 7131113) Total Estimated Cash Balance 16 11 A4 Water and Sewer Fund 31 -Aug 30 -Sep 2013 2013 $ 462,946 $ (49,636) 17,505 17,505 (46,961) (209,842) 600 2 (478,702) - (6,023) 25 Cash Recelota Special Assessments - Levy Special Assessments - Delinquent (prior yr.) Special Assessments - Discount WaterlSewerllrrigalion Revenue Interest/Miscellaneous Tohl Cash Inflow Ooerotinc Expendituree AdminldmM PIR -Board of Supervisors FICA Taxes ProfSery-Engi ns a ring ProfServ-Legal Services ProfServ-Mgmt Consulting Sery Annual Audit Telephone Postage and Freight Rental - Meeting Room Insurance -General Liability Printing & Binding Legal Advertising Miscellaneous Services Misc,-Assessmnt Collection Cost office Supplies Total Administrative Maintenance Contracts - Mgmt Services Contracts - Other Services Communication - Teleph - Field Utility - General R&M - Irrigation R&M - Water Plant R&M - Waste Water Plant CIP' Total Maintenance $ (40,639) $ (741,974) 17,477 17,477 28 28 ;) 17,805 3 1'1,50 $ 500 $ 500 38 36 1,343 1,343 2,272 2,272 2,374 2,374 2 2 59 59 25 25 112 112 351 351 208 208 2,176 2,178 15 15 $ 9,474 $ 9,474 $ 25,794 $ 25,794 398 398 6,787 8,787 1,026 1,028 1,876 1,876 1,607 1,607 162,881 $ 37,486 $ 200,368 17 R ib1? A 4 "1 PORT OF THE ISLANDS Water and Sewer Fund Community Improvement District Cash Flow Projedlone 31 -Aug 80-8ap 2018 2013 Debt UVIce Principal and Interest S - $ Total Debt Servlos $ $ - Total Cash Outflow = 48,061 1$ 206,842 *NOTES: Estimated CIP costs for the andelpated projects are shown quarterly. 18 PORT OF THE ISLANDS Community Improvement District GENERAL FUND Ooeretlna Revenues Assessments Delinquent Assessments Intereat/Miscellanecus Total Operating Revenues operatina Exioenditurvs Administrative Maintenance Total Operating Expenditures Caoltal Expenditures CIP Projects Total Capital Expenditures 1611 A4 All Funds PROJECTIONS Adopted Proposed Proposed Proposed Proposed FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 $417,984 $417,984 $417,984 $417,984 $417,984 $0 $132,629 $0 $0 $0 $2,177 $2,090 $13.764 $14.269 $14,666 $420,161 $562,703 $431,748 $432,253 5432,850 $120,826 $119,794 $123,388 $127,089 $130,902 $223,540 $250,280 5257,788 $26552.n $2734$8 $344,388 $370,074 $3$1,176 5392,812 5404,390 $70,894 $50,0 0 50 $0 aro $X0,594 $50,(100 $0 $0 $0 Estimated B ginning Cash Balance a3,Zsa,,4� Estimated Endina Cash Balance" $1,243«735 $1,376,364 51,426,935 $1,466,577 $1,494,837 WATER AND SEWER ENTERPRISE FUND 19 K Adopted Proposed Proposed Proposed Proposed FY 2013 IFY 2014 FY 2015 FY 2015 FY 2017 Ooemtlna Revonups Assessments $1,089,624 $1,089,624 $1,089,624 $1,089,624 $1,089,624 $0 Delinquent Assessments $0 $206,000 $345,900 $215,000 $0 $215,000 $0 $215,000 $215,000 WaterlSewerArrigatlon Revenue $2,038 $576 $2,838 $2,838 $2,838 Interest/Miscellaneous Total Operating Revenues $1,300,462 $1,651,102 $1,307,482 $1,307,462 $1,307,462 Operating Expenditures Administrative $141,498 $143,047 $143,047 $143,047 $143,047 Maintenance$430,411 $482,795 $482,795 $482,795 $482,795 Total Operating Expenditures 571;999 762-6,842-$626,042 $BY5,842 $625,842 Capital Expenditures CIP Projects$50,000 $24,000 --i2+i,000 $54 796 $64,798 $64,796 Total Capital Expenditures $50,000---- 554,798 564,798 $64,790 Debt Pand Interest incipa $655,360 $655,350 $655;360 v rti 3cil $665 360 655,360 Total Debt Service 5865,360 $655,360 $655,360 $655,380 Estimated i3eainning Cash Balance _..._ ($241.974) $103,927 $16,391 $36;856 19 K el I M ri er , OOOO N t o.• i r , O O o V e r N I to H I tt C Ri 1 i oowrco ro I ttl O w \D r M 1. en -t Ln p N I I t? {/1 I' to M N N t? 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N e a ju E E c 's L c v� ro m E m 0 D wU U A. ra r� st{ uti r � _ U M C y U Ao o CLn f— 16 11 A4 4 �I Lo U : Ni �l Y{�I M E 8 16 1 1A4 W4 I 8 M N n 1611 A4 N N i I al A .4 X6 11 A4 ' 2 C F- 16 1 1A4 5 Sl1�� L ,I 4 16 11 A4 k � % 2 ~ ~§ $ co 2 " 1 *16 11 A4' 14 �j -� 1 3 ro E 1-om '00 a C 1,05 ml ;,r -ll I VI IN 0 _ 1 )| \ \ ) ■m a , ( to I I i I * 1611 AR4 . " tlt rE 0 O > A . Cd E 4t� o co voi 1% OE CR > V Q op otl2 tn w LL x ts 2 cc S *,C Sl co 5. � a zU 12 C, je il a co 19 4t� o co CR cc tn w LL x >N *,C Sl —0 72 a � a zU 12 C, je im cr u3 0. co 19 7 C f.. N d 3 C O a 0 m .a R a� v e: a N d � o v 0 pp d y R p O y S y0 3 H W tCL6 c�y'aV i da E O y c a n 16 11 A4 " r M } b � U \[ m @ E k I E 2 / B ( y� 16 al 11 A4t Ix R if 12 lM. i 5 16 I 11 A4 - � 6 1 "e� A -4 f Port of the Islands Community Improvement District Severn Trent Services, Management Services Division 210 North University Drive, Suite 702 • Coral Springs, Florida 33071 Telephone: (954) 753-5841- Fax: (954) 345-1292 September 25, 2013 ,Mr. A. William Moss City Manager City of Naples City Hall 735 Eighth Street South Naples, Florida 34102 Mr. Leo E. Ochs, Jr. Collier County Manager 3299 Tamiami Trail East Naples, Florida 34112-5746 Dear Messrs. Moss, Ochs and Brock: Mr. Dwight E. Brock Clerk of the Circuit Court Collier County Courthouse Annex 3315 Tamiami Trail East Suite 102 Naples, Florida 34112-5324 In accordance with Chapter 189 of the Florida Statutes we are required to provide to you at the beginning of each Fiscal Year a notice of our public meeting schedule and a District map. Enclosed is a copy of the District map and notice is being given that the Board of Supervisors of the Port of the Islands Community Improvement District will hold their meetings for Fiscal Year 2014 at the Orchid Cove Clubhouse; 25005 Peacock Lane, Naples, Florida at 10:00 a.m. on the third Friday of each month as follows: October 18, 2013 November 15, 2013 December 20, 2013 January 17, 2014 February 21, 2014 March 21, 2014 April 18, 2014 May 16, 2014 June 20, 2014 July 18, 2014 August 15, 2014 September 19, 2014 If you have any questions or concerns, please contact me at 239-245-7118. Sincerely, Calvin Teagucfj�� District Manager r 16 I P i bf 1 Swade, Janice From: Teague, Cal Sent: Tuesday, August 27, 2013 9:47 PM To: 'Swade, Janice' Subject: FW: Clubhouse Reservations - 2014 Attachments: 08-23_CID Meeting Schedule for Fiscal Year 2014.pdf From: Anthony Davis [mailto:Anthony@jadavis.com] Sent: Friday, August 23, 2013 1:43 PM To: David C. & Janice H. Lufkin Subject: Clubhouse Reservations - 2014 Hi Jan, Please see the attached Notice of Meetings for the fiscal year 2013-2014 CID Board of Supervisors meetings. The times are the same (10:00AM till 1:OOPM) on the third Friday of each month as noted in the attached letter. Please confirm these dates for me ASAP. Thanks for your help! J. ,4ndwivy, Davty DAVIS & ASSOCIATES P. 0, Box 7488 Naples, FL 34101 (239) 430-0806 - Voice (866) 226-7990 — Fax www.jadavis.com 8/28/2013 46 A 4 !L1 NOTICE OF MEETINGS PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT The Board of Supervisors of the Port of the Islands Community Improvement District will hold their meetings for Fiscal Year 2014 at the Orchid Cove Clubhouse; 25005 Peacock Lane; Naples, Florida 34114 at 10:00 a.m. on the third Friday of each month as follows: October 18, 2013 November 15, 2013 December 20, 2013 January 17, 2014 February 21, 2014 March 21, 2014 April 18, 2014 May 16, 2014 June 20, 2014 July 18, 2014 August 15, 2014 September 19, 2014 The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Improvement Districts. Meetings may be continued to a date, time and location to be specified on the record at the meeting. There may be occasions when one or more Supervisors will participate via telephone. Any person requiring special accommodations at any of these meetings because of a disability or physical impairment should contact the District Management Company, Severn Trent Services at (954) 753-5841 at least two (2) calendar days prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service at (800) 955-8770 for aid in contacting the District Office at least two (2) days prior to the date of the meetings. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and accordingly, the person may need to ensure a verbatim record of the proceedings is made including the testimony and evidence upon which such appeal is to be based. Calvin Teague District Manager 16 11 --Ah, Water Treatment Plant Operations and Maintenance The Water Treatment Plant produced and distributed 1.651 MG for the month of July, which is an average of 0.053 MGD. Wastewater Plant Operations and Maintenance The WWTP treated approximately 1.740 MG for the month of July, which is an average of 0.056 MGD Reuse System Operations and Maintenance The reuse system delivered 4.676 MG for the month of July, which is an average of 0.151 MGD. Permit Compliance: Water Treatment Plant: *All permit requirements met ****7/24/13 — A compliance inspection was performed by the Florida Department of Environmental Protection. We aced the inspection! Wastewater Treatment Plant All permit requirements met Sidewalk Repair Update: After re-evaluating and re -measuring the sidewalks, not counting some of the minor cracks which do not have a trip lip on them, here are my findings: o Sunset Cay: The original work authorization from STES showed measurement of 525' of sidewalk proposed to replace. o My measurements are: ■ From beginning of road to 195'. (this is to just a few feet west of the first house) ■ Just the hazardous spots only (multiple sections) 160'. Grand Total: 355' (the sub -grade will probably need to be leveled before pouring). 12600 Union Road Naples, Florida 34114 - Tel 239-642-9219 - Fax 239-642-9469 • www.sevemtrentservices.com o Windward Cay: Original work authorization from STES was 102'. • My measurements: Multiple sections equaling 52'. o Cays Drive: Original work authorization 30' ■ My measurements: 20' Landscaping Maintenance Update for Au ust 2013: o All ok for this month. Surplus Equipment Inventory: • 4 — 6" Gate Valves; 2 — Electric Valve Actuators with an 8" Gate Valve each; • 2 — 3 phase motors; 1 — Lime Slurry mixer; 1 — Polymer mixer; • 2 — Flash Mixing Drive units (for lime softening) 2 — Slide Gate actuators 1 — 4" backflow preventer with 2 gate valves, etc.; • 1 — 8" flow meter; • 1 — 6" flow meter; 1 — PLC cabinet with computer monitor; • 3 — Fire hydrants; • 1 — Blue Planet chemical feeding skid (this should be kept for parts for WWTP); • 2 — Peerless pumps with 3 hp motors; Miscellaneous pipe parts. 12600 Union Road Naples, Florida 34114 • Tel 239-642-9219 , Fax 239-642-9469 • www.severntrentservices.com 16 11 A4 in The Community., Installed a "No Entry" sign near the POI Realty Center. • Some cleanup and painting... 12600 Union Road Naples, Florida 34114 • Tel 239-642.9219 • Fax 239-642-9469 - www.severntrentservices.com A4 At Our Treatment Facility: • 7/18/13 — Mixer motor stopped working in Anoxic Tank #2 at the WWTP. Prepared a rebuilt mixer motor and floatation device for installation. Hired a Hershel's Crane Service to lift it into the WWTP for me. 7/19/13 — WWTP: A variable frequency drive (VFD), for the permeate pump on the MBR Skid #2, failed. After contacting the manufacturer for replacement unit (in France), we found there would be up to 7 week lead time on getting the VFD to the US. We looked for a local vender for a speedier solution and ordered a new VFD. Although the new VFD only took a few days to get here, there was a fair amount of retro fitting, along with extensive programming which had to be completed for the unit to work. We are now up and running in great condition with our new VFD. o We would like however to have the old one rebuilt sv ma can taut back on the shelf. The cost will be approximately $800.00. • 7/31/13 — Lightning strikes during storm destroyed electronic flow meters at Wells 1 & 2. We are currently preparing the reports necessary to submit claim to insurance company. I will update the Board as more information becomes available. (we are using the wells at this time, but we had to temporarily adjust the programming in the PLC in order to allow it to function while waiting for the new meters). 4 12600 Union Road Naples, Florida 34114 • Tel 239-642-9219 - Fax 239-642-9469 • www.severntrentservices.com 16 11 A4 CMMS Work Order Report — July 2013 Summary Total # of WO's 235 Total # of WO's Completed 233 Total Hours 86.45 Water Loss Reports _�......._ potable Water Report 6 46 I 4 1.937 3.5 1.622 L5$5 1..617 ��.,,.�,____,,,.._,,,r._•�._ a 3 1 039 1 092 �---�-� 1 t 36 b 0 �.. 1.5 1 0 6 a Aug -12 Sep -12 Oot-12 Nov -12 Dec -12 Jan -13 peb•13 Mar -13 Apr -13 May -i3 Jun•13 Jui i3 0 2 2 5 12600 Union Road Naples, Florida 34114 •Tel 239-642-9219 •fax 239-642-9469 • www.severntrentservices.com 2 3$5 ds. r 1.937 1.622 L5$5 1..617 ��.,,.�,____,,,.._,,,r._•�._ 1 039 1 092 �---�-� 1 t 36 4%ater Producpc --a:r— Water Billed k Water Loss £.0 8.0 7.0 60 5.0 ro "'4.0 �a 3.0 2.0 100A 0 0 Ao 1611 It'll F� L; ��inl�ti� } atop ....—.lrrigaurn Billed 6 12600 Union Road Naples, Florida 34114 • Tel 239-642-9219 - Fax 239-642-9469 • www.severntrentservices.com 1 0 16 1 1 1 A4 I m r e N O - W G M � 3 4„ m 0 E 0 0 � 3 � m ' m � � 3 O 1 � N Q N O O au 'id 41 N m to Z � O N r4 N O s N N '� •,»� a .... CL Q �, ,. 61 N i N O rl � OD a $o 0 0 0 0 0 0 O 43uoW aad suolleg uollllw O tA D m O rn E U Gi OG —ai LL m 41 C w CA U a 0 U 0- N u w '0 cu E m 0 —,j N cu > 0 z N CL cu O tio ---------- ------------- 0 0 0 q q q 0 Ln 41UOW jad suolleg UOIIIIW L �^1 L CL E 0 V V C m E 0 L tw i �L 0 f N V H s 0 L 0 a 1611 A4 CL 41 A 3 eo i Y 1 C � Ii J U d E � �fE 1 U V � a O1 Y i m 41 Y c m d r' c N u r of ak N O N u v 0 v a� N E N N � u 0 cc Z c v N tai 41 O fO 3 a, N LA 0 t0 3 N ' a d N 0 g u o � o Lq O Wi N � O0 m N yluoW aad suolleg uollllW o p O° eM-1 OM1 r t� r, LA Ln Li O r4 ri n O u1 .4 N u1 I N 00 OI N r*t 00 in N tl1 ri M 00 to tt 00 lX1 N ri N N .-i e...j n v O Lm 00 co I lD E LD L11 ° n M �° to M e -I N u1 N n lJ'1 N CT u1 00 v Ln M L!1 n LD to N rM-.I N p 00 n N .. � i3 LND K o M N tD M M M N LD Cf CA 00 N C'i r-1 N oO N Kj n 00 ri N t" 6 tD Ln ° ^ ri lD m tD 00 LA C) n ° `� C'n n � 00 Q? ° O rn 00 tD LDori ° O -4'Lq m o u1D^i ,`, a, p n rn ti N ri N n n ri m tD ri *° al-cr LA Ql d v C3 n N a° lD Ln Ln ri N N n LD N 0 O d ri ri ^ Ln oo Ln Ln rN ci Ln M o M LA N ri N M Ln M ai 0 c w to 41 0 rN-I d N N LC') ri 0 ID 00 n Ln y a `-' p nz m o to 00 f` N O n M r w A4 O N s-1 DO CN 11* q Ln O Ci r4 M 1-1 It Rt CD rl� Cq n O N P- r-1 Cf Tt M W CT N N r -i r- o m 0) M M 00 4 rN ri ri O t\ Q1 N ono O rmi .4 n N (Ln r4 00 ta Ln 00 u1 r- ri 1 � LLn O I tD oo N IA v m 'N bD M C Q1 u L 0) :Z +1 CL w u x d c m 04 c 0 .E v m c ra L rL c to m 3 0 c w 41 0 o`On '4J v m c oC • 0 0 L L •n N ` 0 CL C 0 4 --CU o 3 14-- 0'�3 E Ln "D a` L W L L W 3 u c at a- L L O L y> j rY1 3 u 3 ro 4-4- i m LA � 3 E G °4-1 o m 3 41 -0 0`, a� +' M i a c v w ++ +• 41 v ° E E 3 3 3 3 3 a m ',o '�o cu — — — �o 41 — 4,m3z��v �,�� my = w 3 3 3 3 3 3 a 3 3 cc IA v m 'N bD M C Q1 u L 0) :Z +1 CL w u x d c m 04 c 0 .E v m c ra �� 1611 pp NOT APPROVED RESOLUTION 2013-6 A RESOLUTION OF THE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT CREATING ARTICLE SECTIONS THROUGH PROVIDING FOR RULES OF PROCEDURE FOR MEETINGS OF THE BOARD OF SUPERVISORS; CONTAINING A SEVERABILITY CLAUSE; CONTAINING AN EFFECTIVE DATE RECITALS A. The Board of Supervisors of the Port of the Islands Community Improvement District recognizes that a proper and legitimate public purpose is served when members of the public have a reasonable opportunity to be heard on a proposition before the Board of Supervisors under consideration for action by the Board. B. The Board also recognizes the need for orderly and efficient conduct of the meetings of the Board. C. These Rules of Procedure for Meetings of the Board of Supervisors are adopted to ensure the goals of orderly and efficient meetings are realized while protecting the public purpose served by dialogue with constituents affected by the decisions of the Board. NOW, THEREFORE, BE IT RESOLVED THAT: SECTION I. Chapter , Article , Rules of Procedure for Meetings of the Board of Supervisors are hereby created to read as follows: ARTICLE + RULES OF PROCEDURE Section 1. Authority Section 190.011(5), Florida Statutes, grants the Board of Supervisors the authority to adopt rules and orders pursuant to the provisions of Chapter 120 prescribing the conduct of the business of the District. The set of rules set forth within this Article shall be in effect upon their adoption by the Board and until such time as they are amended or new rules adopted. These rules are for the purpose of guidance to assist in the orderly conduct of the meeting; no action of the Board shall be deemed void or invalid by virtue of the Board's failure to follow these rules. 16 11 A4 -- 4 Section 2. General Rules (a) Mceiin Ys to be Public: All meetings of the Board shall be open to the public, except as otherwise provided by law. (b) Quorum: A majority of the members of the Board shall constitute a quorum and is necessary for the transaction of business. If a quorum is not present, those in attendance may continue the meeting to another date. (c) Right of Floor: Any Supervisor or member of the public desiring to speak shall be recognized by the Chair, and shall confine his or her remarks to one subject under consideration. (d) District Manager: The District Manager or his/her designee shall attend all meetings of the Board unless excused. The District Manager may make recommendations to the Board and shall have the right to take part in all discussions of the Board, but shall have no vote. (e) District Attorney: The District Attorney or his/her designee shall attend all meetings of the Board unless excused and shall, upon request, give an opinion, either written or oral, on questions of law. The District Attorney shall act as the Board's parliamentarian. (f) District Clerk: The District Clerk or his/her designee shall keep the official journal (minutes) and perform such other duties as may be requested. (g) Officers and Employees: Department heads of the District, when there is pertinent business from their departments on the Board agenda, shall attend such Board meetings when requested by the District Manager or Board. (h) Rules of Order: "Roberts Rules of Order Revised" shall rule the proceedings of the Board in all cases, unless they are in conflict with these rules; provided said rules and their application shall be administered by the meeting Chair and all interpretations by the meeting Chair (unless overruled by the Board) or parliamentarian shall be deemed correct. Section 3. Types of Meetings (a) Regular Meeting: The Board shall meet at the Orchid Cove Clubhouse located at 25005 Peacock Lane; Naples, Florida 34114 for Regular and Special Meetings. The regular Board meetings are to commence at 10:00 a.m., on the dates specified in the meeting schedule adopted by the Board annually. (b) Special Meetings: Special meetings may be called by the Chairman or by a majority of the members of the Board. Absent emergency conditions, no special 2 meeting shall be held until at least 72 hours after the call is issued. Only such business may be transacted at a special meeting as may be listed in the call for said meeting or an incident thereto unless four out of five of the District Board approves adding an additional item. (c) Continued Meetings: Any meeting of the Board may be continued to a later date and time at any location specified in the Motion for Continuance. (d) Workshop Meetings: The Board may meet informally in workshop meetings (open to the public), at the call of the Chairman or of any three (3) members of the Board. No resolutions or other actions may be adopted at such meeting provided the Board may direct staff to take actions which do not entail the immediate expenditure of District funds. (e) Enncg ency Meeting Emergency meetings maybe held on the call of the District Manager or the Chairman whenever there is a public emergency affecting life, health, property or the public peace, and whenever practicable, upon no less than one (1) hour's notice to each Supervisor and the public. (f) Telephonic Participation: If a quorum of the Board is physically present, other members of the Board may participate via telephone, provided they can be heard on the record and they can hear the other members of the Board and the participating public. Section 4. Chairman and Duties (a) Chairman: The Chairman, if present, shall preside at all meetings of the Board. In the absence of the Chairman, the Vice Chairman shall preside. In the absence of both the Chairman and the Vice Chairman, the Board shall select a Chairman. (b) Call to Order: The meetings of the Board shall be called to order by the Chairman or, in his or her absence by the Vice Chairman. In the absence of both the Chairman and the Vice Chairman, the meeting shall be called to order by the District Clerk for the selection of a temporary Chairman. (c) Preservation of Order: The Chairman shall preserve order and decorum; prevent attacks on personalities or the impugning of members' motives; and confine members in debate to the question under discussion. (d) Points of Order: The Chairman shall determine all points of order, subject to the right of any member to appeal to the Board. If any appeal is taken, the question shall be, "Shall the decision of the Chairman be sustained?" A majority of the Board may overrule the Chairman. 1 6 11 A 4 ," (e) Vote: All Resolutions shall require only a voice vote; the Chairman may close a Public Hearing without a vote if there is no objection. (f) Substitution for Chairman: The Chairman may call another member to temporarily chair the meeting in order to take part in debate, to make a motion or to cover a temporary absence, such substitution not to continue beyond adjournment. Section 2-605. Order of Business and Agenda (a) Order of Business: Unless changed via motion of the Board of Supervisors, the general rule as to the order of business in regular meetings shall be substantially as follows: • Call to Order and Roll Call • Pledge of Allegiance to the Flag • Public Comment on Agenda Items Approval of Minutes • Board Action on Agenda Items before It or Added to the Agenda • Administrative Actions and Staff Reports • Comments or Requests by Chairman and Board of Supervisors • Public Comments or Requests for Future Action Items • Adjournment The District Board may, via motion change the order of business. (b) Agenda: . The order of business of each meeting shall be as contained in the agenda prepared under the direction of the District Manager. The agenda shall be a listing by topic or subject to be considered by the Board, and shall be delivered to members of the Board prior to the meeting. (c) Prescn1a1.io11 b Members of Board The agenda shall provide a time when the Chairman or any `)upervi or may bring before the Board any business he/she feels should be deliberated upon by the Board. These matters need not be specifically listed on the agenda. (d) Readine of Minutes: L)nless a reading of the minutes of a Board meeting is requested by a niernber of the Board, such minutes may be approved without reading if the District Clerk previously furnished each member with a copy thereof. (e) Consent Agenda: The Board may adopt a series of measures in one vote as listed on the agenda (or agenda as amended) as a Consent Agenda; the Consent Agenda may appear on the agenda before "non -consent items." 4 1611 A4 M Section 6. Resolutions and Motions (a) Form: Resolutions shall be presented to the Board only in printed or typewritten form. (b) Reading by Title Only: Upon being introduced, each proposed Resolution shall be read by title only, unless any member of the Board requests a full reading of the Resolution. (c) Consideration of Resolutions: Each proposed Resolution shall be ready by title or in full two times; one before each vote. (d) Tie Vote: In the event of a tie in votes on any motion, the motion shall be considered lost. (e) Vote Change: Any Supervisor may change his or her vote, before the next item is called for consideration or before a recess or adjournment is called, whichever occurs first, but not thereafter, without the unanimous consent of the Board. (f) Privilege of Closing Debate: Any Supervisor may move to close debate and call the question on the motion being considered which shall be non -debatable. The Supervisor moving the adoption of a Resolution or motion shall have the privilege of closing the debate. (g) guests fear Resolutions or Let"f")nineons: Any member of the District Board may request the District Manager or District Attorney to have prepared proposed Resolutions with such Resolutions to be placed on the agenda of the next scheduled Board meeting, provided the Resolution can be drafted and distributed to members of the Board in said period of time. Any member of the District Board may request written legal opinions, relating to District business, from the District Attorney. Any member of the Board may, for purposes of inquiry, request verbal opinion or advice on District legal matters directly from the District Attorney. (h) Adjournment: All meetings shall adjourn at a.m./p.m. unless four-fifths (4/5) of the District Board vote to extend the time. (i) Motion to Reconsider: An action of the Board may be reconsidered only at the same meeting at which the action was taken. A motion to reconsider may be made only by a Supervisor who voted on the prevailing side of the question and must be concurred in by a majority of those present at the meeting. Adoption of a motion to reconsider shall rescind the action reconsidered. 16 11 A4. 01 (j) Motion to Rescind: An action of the Board taken at a previous meeting (the "previous action") may be rescinded at a subsequent meeting. Motions to Rescind shall be governed by the following process: 1. A Supervisor seeking rescission of a previous action shall place a Motion to Consider Rescission on the agenda of a regular Board meeting. If a majority of the full membership of the Board approves the Motion to Consider Rescission, the Motion to Rescind shall be placed on the agenda of the next regular Board meeting. If less than a majority of the full membership vote in favor of the Motion to Consider Rescission, no Motion to Rescind the previous action shall be considered by the Board. 2. Approval of a Motion to Rescind requires the affirmative vote of a majority of the full membership of the Board. 3. If a Motion to Rescind is approved, the Board shall, at the same meeting, either consider the previous action or set a date certain for its consideration. 4. Notwithstanding anything stated above, a Motion to Rescind initiated by a Supervisor who voted on the losing side in connection with the previous action shall not be in order unless the Board determines: a. Subsequent information has become known that (i) would have been material to the Board's decision on the previous action and (ii) would have militated for a different result; or b. A rescission of the previous action is imperative to avoid a material cost, risk, harm or other jeopardy to the District or its citizens, and the material cost, risk, harm or other jeopardy could not have been known at the time of the Board's previous action. 5. For purposes of the Motion to Rescind, a Supervisor who was absent for a vote on the motion in connection with the previous action is deemed to have been on the prevailing side of the vote. Section 2-607. Citizens' Rights (a) Right to be Heard: Members of the public shall be given a reasonable opportunity to be heard on each agenda item except as provided for below. Public input shall be limited to four (4) minutes with the Chair having the option to allow an additional minute. This right does not apply to: 1. An official act that must be taken to deal with an emergency situation affecting the public health, welfare or safety, if compliance with the requirements would cause an unreasonable delay in the ability of the Board to act; 2. An official act involving no more than a ministerial act, including, but not limited to, approval of minutes and ceremonial proclamations; 3. A meeting that is exempt from §286.011; or 16 11 A4 :--,, 4. A meeting during which the Board is acting in a quasi-judicial capacity. This paragraph does not affect the right of a person to be heard as otherwise provided by law. (b) Manner of Addressing the 13ea1d —Time Limit; Each person addressing the Board shall step up to the microphone, shall give his/her name and address in an audible tone of voice for the record and, unless further time is granted by the Board, shall limit his/her address to four (4) minutes with the Chair having the right to extend an additional minute of time. All remarks shall be addressed to the Board as a body, and not to any member thereof. No person, other than members of the Board and the person having the floor shall be permitted to enter into any discussion, either directly or through the members of the Board. When requested by any member of the Board the District Manager, District Attorney, as well as other staff, may enter into any discussion. No questions shall be asked the Supervisors, except through the presiding officer. The District Manager and the District Attorney may ask the Chair for permission to speak at any time. (c) Personal and Slanderous Remarks: Any person making personal, impertinent or slanderous remarks, or who shall become boisterous, while addressing the Board may be requested to leave the meeting and may be forthwith, by the presiding officer, barred from further audience before the Board at the meeting from which ej ected. Section 8. Public to be Heard At the conclusion of the meeting the Chair shall offer the public the opportunity to speak on any non -agenda item relative to the business of the District for up to four (4) minutes (with the right of the Chair to extend an additional minute). Section 9. Suspension and Amendment of These Rules (a) Suspension of These Rules: Any provision of these rules not governed by the District Charter or District Code may be temporarily suspended by a vote of a majority of the Board. (b) Amendment of These Rules: These rules may be amended, or new rules adopted via Resolution. (c) Effect of Variance from Rules: The failure to follow these Rules of Procedure shall not be grounds for invalidating any otherwise lawful act of the Board. SECTION 3. It is the intention of the District Board and it is hereby ordained that the provisions of this Resolution shall become and be made a part of the Port of the Islands Community Improvement District Rules of Procedure, and the sections of this Resolution may be renumbered to accomplish such intent. 1611. A4 SECTION 4. If any word, phrase, clause, sentence or section of this Resolution is for any reason held unconstitutional or invalid, the invalidity thereof shall not affect the validity of any remaining portions of this Resolution. SECTION 5. That this Resolution shall be in full force and effect immediately upon its passage and adoption. PASSED THIS 23RD DAY OF AUGUST, 2013. _�____.•. �y�,.. amu. �M .�" � t'.a� .�. ,\4A, Norme Dillon_,, Y Chairperson ATTEST: Calvin Teag tic Secretary 16 11 A4 Port of the Islands Community Improvement District Severn Trent Services, Management Services Division 210 North University Drive, Suite 702 — Coral Springs — Florida 33071 (954) 753-5841 — (954) 345-1292 Fax October 1, 2013 Memorandum To Reference: From: Mr. Robert Dick Severn Trent Services, Inc. 5911 Country Lakes Drive Fort Myers, Florida 33905 � ra o G c-,) c.s rn -'rq ca :z0 � W � o Minutes of Meeting Held August 23, 2013 and Approved September 20, 2013 Calvin Teague District Manager Enclosed for your records is a copy of the Minutes and corresponding attachments from the above -referenced meeting of the Port of the Islands Community Improvement District's Board of Supervisors. Please be sure to make these documents available for public access during normal business hours. If you have any questions, please contact Janice Swade at (954) 753-5841. Cc: For informational purposes only: l L/Ms. Crystal Kinzel Director Clerk of the Circuit Court/Finance Department 3299 Tamiami Trail East Suite 403 Naples, Florida 34112-5746 Mr. Leo Ochs, Jr. Collier County Manager 3299 Tamiami Trail East Suite 202 Naples, Florida 34112 1611 A4 MINUTES OF MEETING PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT The regular meeting of the Board of Supervisors of the Port of the Islands Community Improvement District was held Friday, August 23, 2013 at 10:00 a.m. at the Orchid Cove Clubhouse; 25005 Peacock Lane; Naples, Florida 34114. Present and constituting a quorum were: Norine Dillon Chairperson (Via Telephone) Theodore Bissell Vice Chairman (Via Telephone) Anthony Davis Assistant Secretary Dale Lambert Assistant Secretary/Acting Chairman Richard Ziko Assistant Secretary Also present were: Calvin Teague District Manager Daniel Cox District Counsel Ronald Benson District Engineer Robert Edge Lead Operator, Severn Trent Services Bert Underwood Severn Trent Services Operations Dan Summers Collier County Emergency Services Robert Fuentes Collier County Emergency Services Caleb Morris Ochopee Fire Control District Jean Kungle POI Realty The following is a summary of the discussions and actions taken at the August 23, 2013 Port of the Islands Community Improvement District's Board of Supervisors Meeting. FIRST ORDER OF BUSINESS Call to Order and Roll Call Mr. Teague called the meeting to order and called the roll. • Mr. Teague asked the Board to authorize Mrs. Dillon and Mr. Bissell to exercise their voting rights since it was necessary for both to attend via telephone. There being no comments or questions, Friday, 08-30-2013 August 23, 2013 1611 A4 4 Port of the Islands CID On MOTION by Mr. Lambert seconded by Mr. Ziko with all in favor, Mrs. Norine Dillon and Mr. Theodore Bissell were authorized to exercise their voting rights via telephone, • A motion to authorize a Board member to act as Chairperson is in order. There being no comments or questions, On MOTION by Mr. Ziko seconded by Mr. Davis with all in favor, Mr. Dale Lambert was authorized as the Acting Chairperson for this meeting allowing him to execute all documents on behalf of the CID. SECOND ORDER OF BUSINESS Update by the Fire Chief Regarding Progress of Fire Station • Mr. Dan Summers introduced himself on behalf of Chief McLaughlin who was unable to attend to discuss the new fire station. • The project duration is approximately 210 days. 0 All contracts were executed by the Board of County Commissioners. • The project is expected to be complete by March 1, 2014. • Fire protection will be out to the marina. 0 The fire station will house four firefighters for sleeping purposes. • The drawings will be sent to Mr. Davis and Mr. Teague. THIRD ORDER OF BUSINESS Approval of the Minutes of the July 19, 2013 Meeting Mr. Lambert stated each Board member received a copy of the Minutes of the July 19, 2013 Meeting and requested any additions, corrections or deletions. • The Board made a couple of minor changes which will be reflected on the amended minutes. There being no further discussion, On MOTION by Mr. Ziko seconded by Mr. Davis with all in favor, the Minutes of the July 19, 2013 Meeting were approved as amended. Friday, 08-30-2013 2 August 23, 2013 86 I 4 Port of the Islands CID FOURTH ORDER OF BUSINESS Public Comment on Agenda Items Hearing no comments from audience members, the next item followed. FIFTH ORDER OF BUSINESS Public Hearing to Adopt the Budget for Fiscal Year 2014 For the record, there is no increase in the budget and the same version has been posted to the website. Mr. Lambert opened the Public Hearing for audience comments at 10:38 a.m. There being no comments from the audience, the Public Hearing was closed at 10:39 a.m. A. Consideration of Resolution 2013-4 Adopting the Budget for Fiscal Year 2014 Mr. Lambert presented Resolution 2013-4 for the Board's review and adoption; a copy of which will be entered into the official record. Mr. Bissell MOVED to adopt Resolution 2013-4 Relating to the Annual Appropriations of the District and Adopting the Budget for the Fiscal Year Beginning October 1, 2013, and Ending September 30, 2014; and Referencing the Maintenance and Benefit Special Assessments to be Levied by the District for Said Fiscal Year; and Mrs. Dillon seconded the motion. Mr. Cox made minor modifications before presenting this Resolution. There being no further discussion, On VOICE vote with all in favor, the prior motion was approved. B. Consideration of Resolution 2013-5 Levying Assessments for Fiscal Year 2014 Mr. Lambert presented Resolution 2013-5 for the Board's review and adoption; a copy of which will be entered into the official record. Mrs. Dillon MOVED to adopt Resolution 2013-5 Levying and Imposing a Non -Ad Valorem Maintenance Special Assessment for the District for Fiscal Year 2014; and Mr. Bissell seconded the motion. On Page 1 under the fourth WHEREAS clause and under Section 4, and benefit should be added before special assessments. Friday, 08-30-2013 16 11 A4 August 23, 2013 Port of the Islands CID There being no further discussion, On VOICE vote with all in favor, the prior motion was approved as amended. SIXTH ORDER OF BUSINESS Old Business A. Review of Landscape Maintenance Performance Mr. Edge discussed the monthly ride -through inspection with Mr. Soto and distributed notes for the Board's information and discussion; copies of which will be entered into the official record. • The timing on the lights and photo cells was discussed. SEVENTH ORDER OF BUSINESS New Business There being no new business, the next item followed. EIGHTH ORDER OF BUSINESS District Manager's Report A. Approval of the July 31, 2013 Financial Statements and Check Register Mr. Teague presented the July 31, 2013 Financial Statements and Check Register for the Board's review and approval; copies of which will be entered into the official record. • The Motwani situation is impacting the budget. • The question regarding the invoice from the last meeting was answered. • Mr. Teague will check the $1,000 refund to Brooke Baxter and $148.24 refund to Donald Crigger. There being no further discussion, On MOTION by Mr. Davis seconded by Mr. Ziko with all in favor, acceptance of the July 31, 2013 Financial Statements and Check Register was approved. B. Discussion of Maintenance Cap Accounting • The CID has a cap of $15,000 for repair and maintenance. • There are timing issues with the report. • Any items handled by Frank Branch or Robert Migdal are separate from the contract. • The Board would like more detailed information in the report in a timely manner. Friday, 08-30-2013 4 1611 4 August 23, 2013 Port of the Islands CID + The description of each item will be expanded upon. + Mr. Lambert will work with Severn Trent to review the invoices to ensure they are consistent with the report, but payment of the invoices shall not be delayed. C. Meeting Schedule for Fiscal Year 2014 Mr. Teague presented the Fiscal Year 2014 Meeting Schedule for the Board's review and approval; a copy of which will be entered into the official record. Mrs. Dillon MOVED to approve the Fiscal Year 2014 Meeting Schedule; and Mr. Bissell seconded the motion. + Mr. Davis will request use of the clubhouse. There being no further discussion, On VOICE vote with all in favor, the prior motion was approved. Mr. Teague discussed follow-up items. + Staff is holding on to the landscape design proposals until the Board is ready to address them at the October meeting. + Frank was told to commence with the backflow preventer certifications. NINTH ORDER OF BUSINESS Field Manager's Report A. Discussion of August 2013 Operations Report Mr. Edge presented the August 2013 Field Manager's Report for discussion; a copy of which will be entered into the official record. record. B. Discussion of Sidewalk Repairs Mr. Edge gave the Board an update; a copy of which will be entered into the official + Mr. Lambert recommended staff get a few more estimates and table this item to the next meeting; to which the rest of the Board concurred. C. Review of Surplus Equipment Inventory Mr. Edge addressed the Surplus Equipment Inventory on Page 2 of his report; a copy of which will be entered into the official record. + A majority of the items are no longer needed. Friday, 08-30-2013 5 August 23, 2013 Port of the Islands CID • Mr. Benson recommends keeping most of these items to be used for a back-up while any repairs are being done. • Mr. Edge will go through this list and present items to be declared as surplus inventory at the next meeting. Miscellaneous items were addressed. • Mr. Edge and Mr. Benson are working on submitting an application for state excellence awards for the water and wastewater plant. • Mr. Benson distributed a report on water savings due to reuse of reclaimed water which is to be used as part of the application submission; a copy of which will be entered into the official record. TENTH ORDER OF BUSINESS Attorney's Report A. Update on North Hotel Foreclosure Proceedings • The Judge entered an Order of Foreclosure against Mr. Motwani's Port of the Islands Hotel and Resort Naples, LLC entity, which includes the dormitory. • The CID must wait until September 17'' to file a Summary Judgment because the opposing party has a 30 -day right of redemption which is part of the foreclosure process. B. Update on Liquidated Damages from Xlyem Water Solutions USA (ITT Technologies) • This issue is to be left with the new Comptroller who will contact Mr. Cox. C. Discussion of Rules of Procedure • Mrs. Dillon commented she understood the Board wanted to wait until October to take action. • The Board will comment on the draft and send them to Mr. Cox to finalize. Mr. Cox addressed follow-up issues. • The owners of Lots 3 and 4 want to get rid of their ERCs, which are being moved to the property owned by Mr. Shucart. ➢ The Board must approve the transfer in order for the Assessment Department to move the ERCs before the roll goes to the Property Appraiser. There being no further discussion, Friday, 08-30-2013 August 23, 2013 1611 A4 Port of the Islands CID On MOTION by Mrs. Dillon seconded by Mr. Davis with all in favor, the District Attorney was authorized to proceed with the transfer of ERCs as discussed. • The Board commented the property at the North Hotel is unkempt and needs to be addressed. ➢ Mr. Cox will e-mail Mr. Bacardi's attorney regarding the state of the property lest the Board report it to Code Enforcement. ➢ The Right of Rescission Period ending on September 17, 2013 will delay any action. ELEVENTH ORDER OF BUSINESS Engineer's Report A. Update on Lot 45 Drainage Swale Agreement There being no report, the next item followed. TWELFTH ORDER OF BUSINESS Supervisors' Requests Hearing no requests from Supervisors., the next item followed. THIRTEENTH ORDER OF BUSINESS Public Comment Period • Ms. Kungle mentioned the property which needs to be mowed will probably be done next week; and will check another property which Mr. Ziko commented on. • Another Do Not Enter sign was posted at the real estate office. FOURTEENTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Bissell seconded by Mr. Davis with all in favor, the meeting was adjourned at 12:12 p.m. Calvin Teagdi� Secretary Friday, 08-30-2013 7 Laic J-auivciL Acting Chairperson 16 11 A4 Port of the Islands Community Improvement District Board of Supervisors Norine Dillon, Chairperson Calvin Teague, District Manager Theodor Bissell, Vice Chairman Daniel Cox, District Counsel Richard Ziko, Assistant Secretary Ronald Benson, Distri& ngineer Dale Lambert, Assistant Secretary <0/ Joel Anthony (Tony) Davis, Assistant Secretary '•�� 4� Regular Meeting Agenda C' ? ,c• Friday, September 20, 2013 — 10:00 a.m.�r f "94-D goy �D,�Z� 1. Call to Order and Roll Call 2. Approval of the Minutes of the August 23, 2013 Meeting `s 3. Public Comment on Agenda Items �Or+ 4. Old Business A. Review of Landscape Maintenance Performance B. Discussion of Maintenance Cap Accounting C. Discussion of Sidewalk Repairs 5. New Business 6. District Manager's Report A. Approval of the August 31, 2013 Financial Statements and Check Register 7. Field Manager's Report A. Discussion of August 2013 Operations Report B. Review of Surplus Equipment Inventory 8. Attorney's Report A. Update on North Hotel Foreclosure Proceedings B. Update on Liquidated Damages from Xlyem Water Solutions USA (ITT Technologies) C. Discussion of Rules of Procedure 9. Engineer's Report 10. Supervisors' Requests 11. Public Comment Period 12. Adjournment The next meeting is scheduled for Friday, October 18, 2013, at 10:00 a.m. rhidd Offilu: SWB'R Iicrd 3sri,:ar, IM. 59 ?,, A*y LA,,., Duly Fa"iycra; F"Oda 333",.''.+18 h'4=�Y:�x±s�d:aaJ M-,Ut,g Loc:Cur,; 00A CruQA: , u:;u 251+1 Paa^ {;Yrn `NAU, 67w 3!'S4 Naples Daily News Naples, FL 34110 Affidavit of Publication Naples Daily News --------------------------------------------------+------------------------ PORT OF THE ISLANDS 210 N UNIVERSITY DR #702 CORAL SPRINGS FL 33071 REFERENCE: 010948 59699503 State of Florida Counties of Collier and Lee Before the undersigned authority, personall appeared Lynn Schneider, says that she serves the Order Entry Data Specialist, of the Naple Daily News, a daily newspaper published at Na in Collier County, Florida: distributed in Co and Lee counties of Florida; that the attache copy of advertising was published in said newspaper on dates listed. Affiant further says that the said Naples D News is a newspaper published at Naples, in s Collier County, Florida, and that the said newspaper has heretofore been continuously 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 1 ye next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, firm or corporation any discount, rebate, commission or refund for th purpose of securing this advertisement for publication in the said newspaper. PUBLISHED ON: 09/28 AD SPACE: FILED ON: 66 LINE 09/28/12 Signature of Affiant Sworn to and Subscrib Personally known by m CAROL PAWLINSI4 MY COMMISSION # EE 45538 r EXPIRES: November28, 2014 %FN ti , •` Bonded Thru Pichad Insurance Agency 16 11 A4 '+ Severn Trent Services 4837 Swift Road, Suite 100 Sarasota, FL 34231 United States T: +1 941 925 3088 TF: +1 800 535 6832 F: +1 941 924 7203 www.severntrentservices.com Port of the Islands CID Work Authorization No, 44670 In accordance with the "Additional Services" provision of the contract for Port of the Islands CID between Port of the Islands CID (the "Client) and Severn Trent Environmental Services, Inc. (the "Company,") the Company agrees to perform the following additional services for the client: Location of Work: Port of the Islands Schedule: Upon Approval Project: Sidewalk Repairs (Can's Drive) Date: September 16, 2013 DESCRIPTION OF SERVICES: At Cay's Drive, remove approximately 20 feet of broken concrete sidewalk. Dispose at an approved dump site.Form sidewalk and pour 3000 psi fiber cement. Brush finish and cut in joints to prevent cracks. A. Materials by others, tax not included ($ ) Material Mark-up (10%) $0 B. Labor $937.42 II. PROJECT COST: (Total labor, mark-up and materials $937.42) The Client agrees to pay the Company for the services provided under this agreement as follows: Item Description Unit Cost or Total Cost Hourly Rate Total Project Cost To Be Invoiced By STES $937.42 Agreed to:(please initial) —lk Page 1 of 3 16 11 A4 Unless stated otherwise above, payments are due in accordance with the standard terms and conditions of this Contract. Agreed to: (please initial) Page 2 of 3 16 11 A4 Work Authorization No. (44670) -(Port of the Islands CID_ ) If any unforeseen problems should be discovered during the performance of the above referenced service, we will notify you immediately of their nature and any additional cost that may be incurred. Unless otherwise specified, rock removal, dewatering, cover-up, and haul off are not included. Severn Trent Services is not responsible for unmarked underground lines. Any changes requested by the owner/builder are not covered by this agreement, and must be added subsequently, at the cost agreed upon by both parties. Ill. ITEMS TO BE PROVIDED BY THE CLIENT A. Provide access to premises. B. Any permit modification if applicable. THE STANDARD TERMS AND CONDITIONS of the Contract previously referenced are agreed to be a part of this Contract. Offered by: Severn Trent Environmental Services, Inc. LIM Accepted by: Port of th 1 ands CID . By: t - 6_y` - 'J Title: Title: CHAIRPERSON Address for Notices: 210 North University Drive` Suite 702 Coral Springs, A 33071 Date: Date: September 20, 2013 Page 3 of 3 Severn Trent Services 4837 Swift Road, Suite 100 Sarasota, Fl 34231 United States T: +1 941 925 3088 TF: +1 800 535 6832 F: +1 941 924 7203 www.sevemtrentservices.com Port of the Islands CID Work Authorization No. 44680 16 1 J A4 In accordance with the "Additional Services" provision of the contract for Port of the Islands CID between Port of the Islands CID (the "Client) and Severn Trent Environmental Services, Inc, (the "Company,") the Company agrees to perform the following additional services for the client: Location of Work: Port of the Islands Schedule: Upon Apyroval Project: Sidewalk Re airs (Windward Cay) Date: September 16, 2013 I. DESCRIPTION OF SERVICES: At Windward Cay, remove approximately 52 feet of broken concrete sidewalk. Dispose at an approved dump site. Form sidewalk and pour 3000 psi fiber cement. Brush finish and cut in joints to prevent cracks A. Materials by others, tax not included ($ ) Material Mark-up (10%) $0 B. Labor $2,666.55 11. PROJECT COST: (Total labor, mark-up and materials $2,666.55) The Client agrees to pay the Company for the services provided under this agreement as follows: Item Description Unit Cost orTotal Cost Hourly Rate Total Project Cost To Be Invoiced By STES $2,666.55 Agreed to: (please initial) Page I of 3 Unless stated otherwise above, payments are due in accordance with the standard terms and conditions of this Contract, Agreed to (please initial) Page 2 of 3 16 1 1 A4 Work Authorization No. (44680) - (Port of the Islands CID) If any unforeseen problems should be discovered during the performance of the above referenced service, we will notify you immediately of their nature and any additional cost that may be incurred. Unless otherwise specified, rock removal, dewatering, cover-up, and haul off are not included. Severn Trent Services is not responsible for unmarked underground lines. Any changes requested by the owner/builder are not covered by this agreement, and must be added subsequently, at the cost agreed upon by both parties. III. ITEMS TO BE PROVIDED BY THE CLIENT A. Provide access to premises. B. Any permit modification if applicable. THE STANDARD TERMS AND CONDITIONS of the Contract previously referenced are agreed to be a part of this Contract. Offered by: Accepted by: Severn Trent Environmental Services, Inc. Port of t Islands ID Title: Title: C airpersori Address for Notices: i!\": 210 North University Drive, Suite 702 Coral 8&2s, FL 33071 Date: Date: September 20, 2013 Nage 3 of 3 Severn Trent Services 4837 Swift Road, Suite 100 Sarasota, FL 34231 United States T: +1 941 925 3088 TF: +1 800 535 8832 F: +1 941 924 7203 www.3evemtrentservices.com Port of the Islands CID Work Authorization No. 44682 1611 A4 In accordance with the "Additional Services" provision of the contract for Port of the Islands CID between Port of the Islands CID (the "Client) and Severn Trent Environmental Services, Inc. (the "Company,") the Company agrees to perform the following additional services for the client: Location of Work: Port of the Islands Schedule: Upon Approval .m „ Project: Sidewalk Repairs (Sunset Cay Date: September 16, 2013 I. DESCRIPTION OF SERVICES: At Sunset Cay, remove approximately 355 feet of broken concrete sidewalk. Dispose at an approved dump site.Form sidewalk and pour 3000 psi fiber cement. Brush finish and cut in joints to prevent cracks A. Materials by others, tax not included ($ ) Material Mark-up (10%) $0 B. Labor $10,051.25 II. PROJECT COST: (Total labor, mark-up and materials $10,051.25) The Client agrees to pay the Company for the services provided under this agreement as follows: Agreed t (Please initial) Page 1 of 3 Unit Cost or Item Description Hourly Rate Total Cost Total Project Cost To Be Invoiced By STES $10,051.25 Agreed t (Please initial) Page 1 of 3 16 11 A4 Unless stated otherwise above, payments are due in accordance with the standard terms and conditions of this Contract. Agreed to: # (please initial) Page 2 of 3 Work Authorization No. (44682) - (Port of the Islands CID) If any unforeseen problems should be discovered during the performance of the above referenced service, we will notify you immediately of their nature and any additional cost that may be incurred. Unless otherwise specified, rock removal, dewatering, cover-up, and haul off are not included. Severn Trent Services is not responsible for unmarked underground lines. Any changes requested by the owner/builder are not covered by this agreement, and must be added subsequently, at the cost agreed upon by both parties. III. ITEMS TO BE PROVIDED BY THE CLIENT A. Provide access to premises. B. Any permit modification if applicable, THE STANDARD TERMS AND CONDITIONS of the Contract previously referenced are agreed to be a part of this Contract. Offered by: Accepted by: c Severn Trent Environmental Services, Inc. Port of the Is nts Ii By. By: Title: Title: Chairperson Address for Notices: 210 North University Drive, Suite 702 Coral Springs, FL 33071 Date: Date: _ SgPtember 2Q, Page 3 of'3 1611' A4 Part of the Islands Community Improvement D19trict AmouSO 4 20 M Prepared by PORT OF THE ISLANDS Community Improvement District Table of Contents 161t'gq M FINANCIAL STATEMENTS Balance Sheet - All Funds ............................. Pagel - 2 General Fund Statement of Revenues, Expenditures and Changes in Fund Balance ...„,........:. Page 3 - 4 Trend Report ................................ Page 5 - 6 Enterprise Fund Statement of Revenues, Expenditures and Changes in Fund Balance ............... Page 7 - 8 Trend Report --.111 Page 9 - 10 SUPPORTING SCHEDULES Check Register ,...... ........................ Page 11 - 12 Special Assessments - Collection Schedule.......................................................... Page 13 Construction Schedule .............. .... .,,....... ,„............. Page 14 - 15 CIP Status Report ........,,. Page 16 - 17 CashFlow Projections .... ........... ..............„.,,,.„...,,..,.., ..,....... Page 18 - 21 Cash Flow Projections - 5 year.,,....................................................... Page 22 Monthly Activity Report .. ........ ................. ......... ---- ........... Page 23 - 28 Accounts Receivable Ageing Report (90+ days outstanding)... ....... ... _ ... ...... Page 29 - 30 Repair and Maintenance Detail Reports ............:......... Page 31 - 39 Port of the Islands Community Improvement District Financial Statements (Unaudited) August 31, 2013 1611 A 4 " PORT OF THE ISLANDS Community Improvement District Governmental and Enterprise Funds Balance Sheet August 31, 2013 GENERAL WATER AND ACCOUNT DESCRIPTION FUND SEWER FUND TOTAL ASSETS Current Assets Cash - Checking Account $ 130,597 $ 215,297 $ 345,894 Accounts Receivable 417 417 Assessments Receivable 99,460 259,432 358,892 Allow -Doubtful Collections (99,460) (259,432) (358,892) Interest/Dividend Receivables 665 665 Due From Other Funds 435,094 435,094 Investments: Certificates of Deposit- 18 Months 151,050 - 151,050 Money Market Account 569,219 6,593 575,812 SBA Account 441 5,130 5,571 SBA Account - Restricted 5,909 12,325 18,234 SBA Account Reserves 2,568 - 2,568 SBA Account Reserves - Restricted 710 710 Construction Fund 195,872 195,872 FMV Adjustment 889 1,655 2,544 Prepaid Items 600 600 Total Current Assets 1,297,559 437,472 1,735,031 Noncurrent Assets Fixed Assets Land 293,061 293,061 Infrastructure 15,206,161 15,206,161 Accum Depr - Infrastructure (3,632,962) (3,632,962) Equipment and Furniture 226,308 226,308 Accum Depr - Equip/Furniture (81,850) (81,850) Construction Work In Process 91080 91080 Bond Issuance Cost 42,700 42,700 Acc Amort - Bond Issuance Cost (11,079) (11,079) Total Noncurrent Assets 12,051,419 12,051,419 TOTAL ASSETS $ 1,297,559 $ 12,488;891 $ 13,786;450 Report Date: 9/4/2013 1 16 It I py ti PORT OF THE ISLANDS Community Improvement District Governmental and Enterprise Funds ACCOUNT DESCRIPTION LIABILITIES Current Liabilities Accounts Payable Accrued Expenses Deposits Other Current Liabilities Revenue Bonds Payable -Current Due To Other Funds Total Current Liabilities Balance Sheet August 31, 2013 GENERAL WATER AND FUND SEWER FUND TOTAL $ 25 $ 25 $ 50 10,697 28,168 38,865 - 32,900 32,900 7,439 7,439 - 514,758 514,758 435,094 435,094 10,722 1,018,384 1,029,106 Long -Term Liabilities Revenue Bonds Payable -LT 3,490,972 3,490,972 Total Long -Term Liabilities 3,490,972 3,490,972 TOTAL LIABILITIES 10,722 4,509,356 4,520,078 FUND BALANCES/ NET ASSETS Fund Balances Assigned to: Operating Reserves 103,815 103,815 Unassigned: 1,183,022 1,183,022 Net Assets Invested in capital assets, net of related debt 8,045,690 8,045,690 Unrestricted/Unreserved (66,155) (66,155) TOTAL FUND BALANCES/ NET ASSETS $ 1,286,837 $ 7,979,535 $ 9,266,372 TOTAL LIABILITIES & FUND BALANCES /NET ASSETS $ 1.297 559 $ 12 488;891$ 13 786450 Report Date: 9/4/2013 2 1611 A4 PORT OF THE ISLANDS Community Improvement District Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending August 31, 2013 General Fund ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE (S} ASA % OF AUG -13 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL REVENUES Interest - Investments $ 2,177 $ 1,996 $ 1,945 $ (51) 89.34% $ Net [nor (Decr) In FMV-Invest 8,333 P/R-Board of Supervisors 1,610 1,610 0.00% Interest - Tax Collector 90.00% 500 32 32 0.00% SpecialAssmnts-Tax Collector 435,400 435,400 402,232 (33,168) 92.38% 1 Special Assmnts- Discounts (17,416) (17,416) (8,552) 6,864 49.10% Other Miscellaneous Revenues 11,458 - 1,575 1,575 0.00 TOTAL REVENUES 420,161 419,980 398,842 (21,138) 94.93% 1 EXPENDITURES Administration 100,000 91,667 91,795 (128) 91.80% 8,333 P/R-Board of Supervisors 7,000 6,500 6,300 200 90.00% 500 FICA Taxes 536 498 482 16 89,93% 38 ProfServ-Engineering 26,000 23,833 14,074 9,759 54.13% 643 ProfServ-Legal Services 12,500 11,458 24,274 (12,816) 194.19% 1,552 ProfServ-Mgmt Consulting Sery 28,365 26,001 26,001 - 91,67% 2,364 ProfServ-Property Appraiser 6,531 6,531 6,531 917 100.00 ProfServ-Special Assessment 9,243 9,243 9,243 64,986 100.00% Auditing Services 3,750 3,750 3,500 250 93.33% 17,250 Communication - Telephone 100 92 14 78 14.00% 22,525 Postage and Freight 1,500 1,375 888 487 59.20% 5 Rental - Meeting Room 350 325 275 50 78.57% 25 Insurance - General Liability 8,844 8,844 8.103 741 91.62% - Printing and Binding 2,000 1,833 748 1,085 37.40% Legal Advertising 2,200 2,017 223 1,794 10.14% 87 Miscellaneous Services 1,375 1,260 527 733 38,33% 61 Misc-Assessmnt Collection Cost 8,708 6,708 7,874 834 90.42% - Misc-Web Hosting 1,000 917 969 (52) 96.90% Office Supplies 650 596 138 458 21.23 Annual District Filing Fee 175 175 175 100.00% Total Administration 120,827 113,956 110,339 3,617 91.32% 5,275 Field Contracts-Mgmt Services 100,000 91,667 91,795 (128) 91.80% 8,333 Contracts -Landscape 79,440 72,820 78,275 (5,455) 98.53% 6.902 Electricity-Streetlighting 16,500 15,125 16,706 (1,581) 101.25% 1,451 Utility - Irrigation 12,600 11,550 11,820 (270) 93.81% 339 R&M -Renewal and Replacement 10,000 9,167 9,426 (259) 94.26% 225 R&M -Roads & Alleyways 4,000 3,667 - 3,667 0.00 R&M -Signage 1,000 917 917 0.00% Capital Outlay 70,894 64,986 64,986 0.00% Total Field 294,434 269,899 208,022 61,877 70.65% 17,250 TOTAL EXPENDITURES 415,261 383,855 318,361 55,494 76.67% 22,525 Report Date: 9/4/2013 3 PORT OF THE ISLANDS 16 11� A4 Community Improvement District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending August 31, 2013 Report Date: 9/4/2013 4 ANNUAL YTO ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE (S) ASA % OF AUG -13 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL Excess (deficiency) of revenues Over (under) expenditures 4,900 36,125 80,481 44,356 1642.47% (22,524) OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance 4,900 - - 0.00% TOTAL FINANCING SOURCES USES 4„900 - 0.00°6 Net change in fund balance $ 4,900 $ 36,125 $ 80,481 $ 44,356 1642.47% $ (22,524) FUND BALANCE, BEGINNING (OCT 1, 2012) 1,206,356 1,206,356 1,206,356 FUND BALANCE, ENDING $ 1,211,256 $ 1,242,461 $ 1,286,837 Report Date: 9/4/2013 4 a A LO VIz n 'd C,' .6 un i cd C2 CIS cli I -L NO E. is CL clt lzi li L E An IQ� CIZ 14 TA k2 N E -tQ ;5L O 12 Cl) Cl) ON 0- a- CL 0- d A 7 0S L ui C, p' N N ONO R n r . O_ l i Vim' ��Ippi N OI T �lryf M OOI � f7 N 1 n r � u1 1{i tV � W RD � I� RCi In R R R -M � V g i OO A N m O N N�' r r N � N ONO M N lT LL'1 M ua ao m < aD [O � m R�iR 2G m 1 `R.i�v`�m N E v � O o H LL LL A4 co h yd d U) c d a E m 1�0 c V IL C `V r E Y d U3 16 11 A4 PORT OF THE ISLANDS Community Improvement District Water And Sewer Fund Statement of Revenues, Expenses and Changes in Net Assets For the Period Ending August 31, 2013 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE (i) ASA %OF AUG -13 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL OPERATING REVENUES Interest - Investments $ 2,838 $ 2,602 $ 312 $ (2,290) 10.99% $ 22 Water Revenue 43,000 39,417 38,849 (568) 90.35% 2,502 Sewer Revenue 65,000 59,587 60,842 1,255 93.60% 3,635 Irrigation Fees 100,000 91,667 86,118 (5,549) 86.12% 4,906 Net Incr (Decr) in FMV-Invest 2,374 17,025 2,999 2,999 0.00 100.00 SpecialAssmnts-Tax Collector 1,135,025 1,135,025 1,048,562 (86,463) 92.38% 3 Special Assmnts- Discounts (45,401) (45,401) (22,294) 23,107 49.10% 100 Other Miscellaneous Revenues - - 6,620 6,620 0.00% 325 TOTAL OPERATING REVENUES 1,300,462 1,282,697 1,222,008 (60,889) 93.97% 11,393 OPERATING EXPENSES Do n....I -A Aa..,r..r.f. f1 PIR -Board of Supervisors FICA Taxes ProfServ-Engineering ProfServ-Legal Services ProfServ-Mgmt Consulting Sery ProfServ-Property Appraiser ProfServ-Special Assessment Auditing Services Communication - Telephone Postage and Freight Rental - Meeting Room Insurance - General Liability Printing and Binding Legal Advertising Miscellaneous Services Misc-Assessmnt Collection Cost Office Supplies Total Personnel and Administration Water -Sewer Comb Services Contracts-Mgmt Services Contracts -Other Services Communication - Teleph - Field Utility - General R&M -Irrigation R&M -Water Plant R&M -Waste Water Plant Misc-Bad Debt Misc-Licenses & Permits Cap Outlay -Irrigation Cap Outlay -Water Plant Total Water -Sewer Comb Services 7,000 6,500 6,300 200 90.00% 500 536 498 482 16 89.93% 38 26,000 23,833 14,074 9,759 54.13% 643 12,500 11,458 24,274 (12,816) 194.19% 1,552 28,482 26,109 26,109 19,269 (10,102) 91,67% 2,374 17,025 17,025 17,025 172.04% 100.00 7,885 7,885 7,885 100.00% 4,500 3,750 3,750 3,500 250 93.33% 27,516 (27,516) 100 92 14 78 14.00% 251.46% 1,000 917 586 331 58.60% 3 350 325 275 50 78.57% 25 6,270 8,270 7,577 693 91.62% - 1,500 1,375 561 814 37.40% - 1,600 1,467 162 1,305 10.13% 64 2,050 1,879 2,280 (401) 111.22% 202 22,701 22,701 20,525 2,176 90.41% 750 688 162 526 21.60% 141,499 134,772 131,791 2,981 93.14% 5,401 309,533 283,739 284,132 (393) 91.79% 25,794 2,000 2,000 1,750 250 87.50% - 4,512 4,136 4,283 (147) 94.92% 306 80,000 73,333 73,784 (451) 92.23% 5,918 10,000 9,167 7,949 1,218 79.49% - 10,000 9,167 19,269 (10,102) 192.69% 515 9,866 9,044 16,973 (7,929) 172.04% 903 1,267 (1,267) 0.00% 4,500 4,500 4,375 125 97.22% 27,516 (27,516) 0.00% 50,000 45,833 125,730 (79,B97) 251.46% 480,411 440,919 567,028 126,109) 118.03% 33,436 Report Date: 9/4/2013 7 16 14 A 4 PORT OF THE ISLANDS Community Improvement District Water And Sewer Fund Statement of Revenues, Expenses and Changes in Net Assets For the Period Ending August 31, 2013 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE (S) ASA % OF AUG -13 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL Debt Service Principal Debt Retirement 497,303 497,303 - 497,303 0.00% Interest Expense 158,056 158,056 92,200 65,856 58.33% Total Debt Service 655,359 655,359 92,200 563.159 14.07 TOTAL OPERATING EXPENSES 1,277,269 1,231,050 791,014 440,031 61.93% 38,837 Operating income (loss) 23,193 51,847 430,989 379,142 1858.27% (27,444) Change in net assets $ 23,193 $ 51,847 $ 430,989 $ 379,142 1858.27% $ 27,444 TOTAL NET ASSETS, BEGINNING (OCT 1, 2012) 7,548,546 7,548,546 7,548,546 TOTAL NET ASSETS, ENDING $ 7,571,739 $ 7,600,393 $ 7,979,535 Report Date: 9/4/2413 8 1 V4 I 1611 A4 K 0) ca a .2cq Mtd C4 cq C14 a. ll� cq th IR ffs- K K aL Ix Il IR Lu Lu Lu R Cq I.: c: FZ' . w 8 c7iIn m atst Clic0 N mLq G IM A zo -d: � !;7 E�j W ch N -If :i .9 :I 14 Wl c ale it L5 mi EL a E E o Ln - - R W 'd a E 2 2 '9 j i� s J a- cL c� a- M EL cc z z go 01 0 K 0) IL 0 161`1 A4 0 N d Z N M N a Ci m r Q u o A u cN A ti a» � i 0 i t ym r Fes- V N clN n I p ' tnV N O c h a ANS E c G m a atS c� y N c C n 0l g ~ » Q C T A .G W g) N N S3 C C7 TO m 3 gTi 4 c Q cn H E i a. 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N N Q 0 0 0 0 0 0 0 0 0 0 0 0 O g S Q O (D C) m m o0i w 0 w AN ❑ C uMi vM m m 0 m o W 0 m N Ix 3 v a v v v v v v v v a v cn R � !k k 2 o � \ \kf k� � )� !§ \k/ �k kk/ of §§ 2 [§2 ;2g F— m\\ §)2 z §f w� ll 0 In 00 00 K ( cn ! ) § ([ ZLL K§\ .2 C.) ® In U)]§2 U. §§g cn PORT OF THE ISLANDS Community Improvement District X61,1. A 4 ., Non -Ad Valorem Special Assessments Collier County Tax Collector - Monthly Collection Report For the Fiscal Year ending September 2013 % Collected 92.38% 92.38% 92.38% TOTAL OUTSTANDING $ 119,633 $ 33,168 1 $ 86,465 Year Parcel ID Description Amount Comments FY 2010 1058920500 POI Hotel 119,627 bankruptcy FY 2011 1058920500 POI Hotel 119,627 bankruptcy FY 2012 1058920500 POI Hotel 119,638 bankruptcy Total Delinquent Parcels 358,892 Report Date: 9/5/2013 13 ALLOCATION BY FUND Discount/ Gross Date Net Amount (Penalties) Collection Amount General Water/Sewer Received Received Amount Costs Received Fund Fund Assessments Levied FY 2013 $ 1,570,427 $ 435,400 $ 1,135,027 Allocation % 100% 28% 72% 10/30/12 $ 10,430 $ 597 $ 213 $ 11,239 $ 3,116 $ 8,123 11/14/12 $ 82,051 $ 3,488 $ 1,675 $ 87,214 $ 24,180 $ 63,034 11/29/12 $ 204,794 $ 8,707 $ 4,179 $ 217,680 $ 60,352 $ 157,328 12/13/12 $ 402,445 $ 17,027 $ 8,213 $ 427,685 $ 118,576 $ 309,110 12/27/12 $ 26,778 832 547 28,156 7,806 20,350 01/31/13 $ 100,965 2,639 2,061 105,665 29,295 76,369 02/27/13 $ 25,024 352 511 25,886 7,177 18,709 04/10/13 $ 309,858 87 6,324 316,268 87,685 228,583 04/30/13 $ 139,600 $ (220) 2,849 142,229 39,433 102,796 05/24/13 $ 6,783 $ (202) 138 6,720 1,863 4,857 06/11/13 $ 76,423 $ (2,271) 1,560 75,711 20,991 54,720 06/26/13 $ 6,395 $ (190) 131 6,335 1,756 4,579 08/06/13 $ 5 $ $ 0 $ 5 $ 1 $ 3 - TOTAL $ 1,391,549 $ 30,846 $ 28,399 $ 1,450,794 1 $ 402,2321$ 1,048,562 % Collected 92.38% 92.38% 92.38% TOTAL OUTSTANDING $ 119,633 $ 33,168 1 $ 86,465 Year Parcel ID Description Amount Comments FY 2010 1058920500 POI Hotel 119,627 bankruptcy FY 2011 1058920500 POI Hotel 119,627 bankruptcy FY 2012 1058920500 POI Hotel 119,638 bankruptcy Total Delinquent Parcels 358,892 Report Date: 9/5/2013 13 Port of the Islands Community Improvement District Series 2010 Special Assessment Revenue Bond 1. Recap o1 Capital Project Fund Activity Through August 31, 2013 Bond Issued (construction Account) Source of Funds: Interest Earned Use of Funds: COI $ COI (costs transferred to checking account but not yet paid) IS Disbursements Water Treatment Plant $ Adjusted Balance In Construction Account August 31, 2013 2. Funds Available For Construction at August 31, 2013 Book Balance of Construction Account at August 31, 2013 Construction Funds available at August 31, 2013 3. Investments - BB&T at August 31, 2013 Estimated I@ Yield Construction Fund: 0.12% $ 5,500,000 $ 8,319 (42,704) (5,000) (5;264,747) $ (5,312,447) 195,872 $ 195,872 $ 195,872 ADJ: Outstanding Amounts Due Balance at August 31, 2013 4. General Bond Information Issued: 2010 Matures: 2020 Bond Interest Rate: 3.51% FY 2013 budgeted bond payment as % of total assessments: 41% Principal $ 195,872 $ 195,872 14 1611 A4 Port of the Islands Community Improvement District Construction Schedule I AMOUNT OF I CAPITAL Water Treatment. REO, # Date I CONTRACTOR IREOUISITION] OUTLAY I COi i Plant Coo 10/20110 Greenberg TrauM $ 19,000,00 $ 10,OOt1.U0 cot ':a+zo710 8B&T $ 2.700.00 $ 2,700.00 009 10120%10 Severn Trent Management Svcs $ 15,090.00 $ 15,000.00 Col 1.1102110 Dan Cox $ 15,000,00 $. 95000,00 1 11109+`0 Port of the islands CID treimbl $ 321,537 00 S 321,537.00 S 321.537.00 2 11118%10 South Florida Excavation $ 26,503.75 $ 26,503.75 $ 26,503.75 1104110 Naples Daily News $ 15102 S 151.02 S 151,02 4 01.704P I Century Link $ 26,310.fi6 $ "26,310.66 $ 25,310,88 5 12116//0 South Florida Excavation $ 18,008.90 $ 16008.90 $ 16,008.90 6 02/01711 Hole Montes $ 2,561.25 S 2,561..25 S. 2,561,25 7 02101/11 Hole Munles $ 16,200.00 S 16,200,00 $ 16,200.00 8 02/01/11 Mole Mentes $ 13,206.91 $ 13,206.91 $ 13,206..91 9 02/10111 Benchmark ErveoArrar4ical, Inc, $ 1,919,00 S 1,019.00 $ 1,019.00 10 02/17/11 Hole Montes $ 1,982,50 $ 1,98250 S 1,982,50 11 03/07111 Hole Mortes $ 6,25000 $ 6,250.00 $ 6,250,00 12 D3116/11 South Florida Excavation $ 1276200 $ 12,762.00 S 12,762,00 13 03129/11 Cardinal Contractors $ 27CnO,00 $ 27,000.00 S 27,00000 14 04?06/11 Hole Montes $ 13,850,00 S 13,850,00 S 13,850 or 15 05/05/11 South Florida Excavation $ 18.587 25 18,567..25 S 16 587.25 16 05/16/11 Cardinal Contractors $ 95,028,60 $ 95,028.60 $ 95,029.50 17 05/19;11 Hole Morales $ 39,565.00 S 39,565,00 S 39,565,00 18 Ofi/14111 KW Controls 5 1 4C38.60 $ 1,038:50 5 1,038.60 19 06714111 Cardinal Contractors $ 198,5722.08 5 196,572.08 $ 196,572.06 20 07106111 Hose t+fontes 5 !9,5'75.00 $ 19,575..00 S 19,575.00 21 07/22711 Cardinal Contractors $ 170,192-.15 $ 170,192,15 S :70,192.15 22 07127!11 Hole Montes S 22,325.00 S 22,325..00 $ 22,325:.00 23 08/19111 Cardinal Contractors S 156,352,50 $ 156,352-50 3. 156.352.50 24 08130711 Hole Mortes 5 19,700-0G $ I%70000 $ 19700.00 25 09/t 6!11 South Florda Excavation S "6,977 a0 $ 8,971.40 $ 6,971.40 26 09/1671 t South Florida Excavation $ 4,601.85 $ 4,601,85 $ 4,601,85 27 09/1611 I Cardinal Contractors $ 276,89277 $ 278,892,77 $ 278;892,77 28 09/27111 Michael Evers Computers $ 3,25500 $ 3,25500 S 3,255.00 29 10/17111 Cardinal Contractors S 85,416.29 S 85,416,29 S 85,416.29 30 11103/? 1 Hole Montes S 632,50 $ 832.50 S 63250 31 11/031/1 Bole Montes Zi 43,975,09 $ 43,375.:00 S 43,975,00 33 11/23/11 KW Contros $ 24,337.00 $ 24,337.00 S 24,337.00 Total FY 2O1I_ S 1.7t7261:20 S 1.674.561.20 S 42,700.131} $ 1874,569.20 32 11/14/11 Cardinal Contra -clots $ 266,314.14 $ 266,314,14 $ 266,314..14 34 12/15/11 South Florida Excavalfon $ 4,601. 85 $ 4,601.,85 $ 4,601,85 35 12/15/11 BCI Technologies $ 7,121.33 $ '7,',2133 S 7,'2-, 33 36 ': 2!151? 1 IT': Water Equlpn:cnt Tech $ 566,766:70 $ 586,765,70 S 566,766.70 37 /2716/11 Cardinal Contractors $ 64 i..523 $ 647,523,09 5 647,523,09 38 12130/11 Hole h9onles $ 43,672,50 $ 43,672,50 S 43,672,50 39 01/24112 Hole Morales $ 25,609.59 $ 25,609,59 S 25.609..59 40 01,124712 Cardinal Contractors S 174,822.68 $ 174,8222,68 $ 174,822.66 41 01130112 KW Controls $ 7'5011 00 $ 73,011,00 $ 73.011 00 42 02124!12 Cardinal Contractors $ 240,416.36 $ 240,416..36 $ 240,416.36 43 03115112 Cardinal Contractors $ 246,740.07 S 246,740.07 S 246,740. 07 44 047051122. Hole Mortes $ 46,232.19 $ 48,23222,19 $ 48.232.19 45 04/23112 Cardinal Contractors 5 89,577,03 $ 89,577,03 S 89,577.03 46 05/09112 11 T Water Ecuipmcnf Tech $ 30,577.50 S 30,577,50 $ 30.577.50 47 05716112 Cardinal Can tractors $ 62,62920 $ 62,629,20 S 62,629.20 48 05137/12 KW Controls $ 12,168.50 S 12,168.50 S 12,168.50 49 06/12/12 Hole Mantes S 65,276 OC S 65,276.80 $ 65,276.80 60 06/12112 Severn Trent Environmental Svcs 5 9,02729 S 9,027.29 $ 9,027.29 51 06/12/12 BCI Techriologies $ 20,000.00 "> 20,000..00 $ 20.000.00 52 06/1302 Cardinal Contractors S 20'7,111.'16 S 20?,111.76 S 207,11176 53 06/29112 Solo's Lawn Service, Inc, $ 19,680.00 $ 79,680.00 $ 19,680.00 54 07/18/12 Cardinal Contractors $ 13,632;50 5 13,632..50 S 13.632.:50 55 07/25/12 4Y. E, Johnson Equipment $ 33,068,00 $ 33,088.00 S 33,08800 56 08/03/12 Hole Montes S 49,991..00 $ 49,981..60 $ 49,961.80 57 09104/12 Severn Trent Environmental Svcs 5 3,045.00 $ 3,1,45.00 S 3,04500 58 09;04/12 Cardinal Contractors g 195269,60 $ 19.5,289.60 S 195,269.80 % O9/19J12 Hole Monies S 21,350.41 5 21,350..41 S 221,350..41 60 09/19112 BC I Technolacics $ 33.278.67 33,278.67 S 33,278.67 61 09119112 Cardinal Contractors $ 52,400,10 S 52,400.10 $ 52,400.10 Total FY2012 S 3.282,945,50 S 3.282145.66 S S 3:282,94S.6d 62 10/161/2 RMA Geological Consultants $ 5,889,71 S 5,989.71 $ 5,989,71 63 10/16/12 Cardinal Contractors S 151,658.93 S 151,85893 S 151,856.93 64 11/01112 Hale Montes $ 10027,10 $ 10,027.:10 S 10,027,10 65 12111/12 Severn Trent $ 48.566.70 S 48,566,70 S 48,565 70 66 0IMP3 RMA Geological Consultants $ 9,170,00 S 9,170.00 $ 9,170,00 87 01/17/13 Holz Memos $ 8;138.33 S 8,138.33 S 8,138.33 68 01117/13 RMA Geological Consultaras $ 16,745.71 S 16,745:.71 $ 16,745.71 69 01117/13 Severn: Trent S 1,508,75 S 1,568.75 $ 1,5687.5 79 02/05/13 Cardinal Contractors S 26;705_.15 S 26,705.!5 .$ 26,705..15 71 02105/13 KW Controls $. 12,168,50 S 12,168.50 S 12,168.50 72 02105/13 Hole Montes S 2,532.57 S 2.,532,57 S 2,532.57 73 02/21/13 KW Controls S 12,166..50 S 12,16850 S 12,168.50 74 04/23/13 RM1?A Geological Consultants S 1,800.00 S 1,600,00 S 1,600,00 Totat FY 2013 $ 301,254.9$ $ 307,2.39.95 $ Grand Total 5 -5.307446:81 -S—5,264,746,8t S 42,700,00 5 5;264.746.84 Interest pr/201 S Interest S 5.743.88 FY 2012 Interest $ 2,291..47 FY 2013 Interest S 283,26 S 8,316..61 15 MI 1611 A4 V 6 r6 yN LL as ia 1611 A4 H O o W i F- n W E O � E E IL U 16 11 A4 ' Fre Q N x • x yyyppp a " . 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F PORT OF THE ISLANDS Community Improvement District $1,089,624 $1,089,624 16 1 A4 All Funds $345,899 PROJECTIONS $0 $0 $208,000 GENERAL FUND $215,000 $215,000 $215,000 $2,838 $578 $2,838 Adopted Adopted Proposed Proposed Proposed $1,307,462 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Operating Revenues $430,411 $482,795 $482,795 $482,795 $482,795 Assessments $417,984 $417,984 $417,984 $417,984 $417,984 Delinquent Assessments $0 $132,629 $0 $0 $0 Interest/Miscellaneous $2,177 $2,090 $13,829 $14,336 $14,733 Total Operating Revenues $420,161 $552,703 $431,613 $432,320 $432,717 Operating Expenditures Administrative $120,825 $119,794 $123,388 $127,089 $130,902 Maintenance $223,540 $250,280 $257,788 $265,522 $273,488 Total Operating Expenditures $344,366 $370,074 $381,176 $392,612 $404,390 Capital Expenditures CIP Projects $70,894 $50,000 $0 $0 $0 Total Capital Expenditures $70,694 $50,000 $0 $0 $0 Estimated Beg nning Cash Balance $1,250,301 $1,382,930' $1,433,567 $1,471275 Estimated Ending Cash Balance' $1,250,301 $1,382,930 $1,433,567 $1,473,275 $1;501,602 WATER AND SEWER ENTERPRISE FUND Operating Revenues Assessments Delinquent Assessments Water/Sewer/Irrigation Revenue Interest/Miscellaneous Total Operating Revenues Operatina Expenditures Administrative Maintenance Total Operating Expenditures Capital Expenditures CIP Projects Total Capital Expenditures Debt Service Principal and Interest Total Debt Service Adopted Adopted Proposed Proposed Proposed FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 $1,089,624 $1,089,624 $1,089,624 $1,089,624 $1,089,624 $0 $345,899 $0 $0 $0 $208,000 $215,000 $215,000 $215,000 $215,000 $2,838 $578 $2,838 $2,838 $2,838 $1,300,462 $1,651,101 $1,307,462 $1,307,462 $1,307,462 $141,498 $143,047 $143,047 $143,047 $143,047 $430,411 $482,795 $482,795 $482,795 $482,795 $571,909 $625,842 $625,842 $625,842 $625,842 $50,000 $24,000 $54,796 $64,796 $64,796 $50,000 $24,000 $54,796 $64,796 $64,796 $655,360 $655,360 $655,360 $655,360 $655,360 $655,360 $655,360 $655,360 $655,360 $655,360 Estimated Beginning Cash Balance 5239,571 $106,328 $77,792 $39,257 Estimated Ending Cash Balance ($239,571) $106,328 $77,792 $39,257 $721 22 } , I t 1 I 1 ! 1 Ln Mdl € 00 0 H N M t ON OOON O 1 Lr10 ut h ? 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G ,. c, c `m E IF ti w i >? co VA c E c p o A "5 YO O !n n - - - � m � c a o � m o 0 o a `•` m > � <s - o o m r U i a.CJN- fJ I 1611 A4 J U b d E N O N Vfi R [ T ifl V a a vm � v � rn o N N j d � d � m A n � D d o d L ` C M d d v � pp E N G ul E o - m c m E d L a y C �pppp G L � N d o �g�Pa C C C a J J � N a O � d N U`l �I Of fif ck F > h F-- C m d @ T N OV @ .Y C O N VJ V) m m m lip . I: Q N N N N F M N m N OI p N (yy. 0 t M C O 2 P Z d Q' C O o. a+ �o m w 0 a > c S o o a o p u_ v .d c v� a _ v C o E 0 m o Q o wo � ui �'°d�v►0 wAoCmm v> L'wtM cm w O Q d ._ 0t!c m oL COL - (1) aaa 16 11 A4 ' 0 v m rs I 7 d C O E I n N N '0 (D m N d 1611 A4 0 O E �l E C O E ' a I p i to A (V EBF N f r 04 c O E 16 11 A4 '4t m 0 C O E I E E 7 d v x O O T S E 7 D O O) N � O L U n o � c O = o CL °0 E O d0 d 0 O tC O •A w > T A N In d w U •O O > O C O •- O r. O O o N!N a O y a. aa E U O AN u U `m > p c In 7 a u u c u m 10 E d N c rr o 'o d W Cl) -4,, N ? C Ina m� L W M y E o E IndUQ c 0 o E E 7 112 m A M ? V a O 0 0 0 d O O T E a In C O E t 101 E f`O'O N Cl) -4,, O 10 W ONO 00 INO m . m aM0 D M N N N N N N 112 m A M ? V a O 0 0 0 d O O T E a In C O E t 101 E 16 11 q4 -+ Tea ue, Cal From: Dale Lambert <dalelambert@embargmail.com> Sent Tuesday, September 17, 2013 12:06 PM To: Teague, Cal Subject: RE: Refund to Brooke Baxter - check #53912 Cal, the explanation is OK with me. Dale Lambert From: Teague, Cal jmailto:CT'eague(a)severntrentms.com] Sent: Tuesday, September 17, 2013 6:36 AM To: Dale Lambert Cc: Edge, Robert Subject: RE: Refund to Brooke Baxter - check #53912 I remember this now but wanted to verify first. There was a mix up of meters and Brooke Baxter has been paying for sewer and water even though she hasn't used any water. The next door unit, a Mr. Keller hasn't been billed for utilities since he lived here (he is a renter) and after a year he called and told Robert he thought that something was wrong with the meter since he hasn't ever paid for sewer or water. When Robert went out to check on the meter he found that the meters are being billed to the wrong customers. After field examination, he requested that the two accounts be adjusted as follows: 1. Mr. Keller at 285 Sunrise Cay # 6 meter # is= 19539705, Read on 2/13 =177 2. Ms. Baxter at 285 Sunrise Cay #5 metier # Is= 22142670, Read is 0 At 177,000 gallons Mr. Keller actually owed $412.41 for water and $676.14 for sewer. Ms. Baxter had been overpaid by the same amount. Therefore we agreed she needed to be refunded the amount she had been charged and she asked for a check to be issued. Mr. Keller paid $550 immediately and has been paying $100 per month since. His remaining balance is $100.84. It was unfortunate this occurred but unless someone brings it to our attention Robert and the billing department have a hard time identifying this. The usage was normal and the bills were always paid on time. It wasn't until Mr. Keller brought it to our attention that the problem was noticed. I authorized the refund because it was a transfer of funds from one account to another and it seemed like an easy solution. Robert, anything to add to this? Dale if this explanation is sufficient I will forward a copy to the rest of the BOS as a follow up to the question from the last meeting. Cal From: Dale Lambert jmailto:dalelambertCaembargmail.coml Sent: Monday, September 16, 2013 10:00 AM To: Teague, Cal Subject: RE: Refund to Brooke Baxter - check #53912 OK 1611 A4 21 U m . m 0 Q M . . 3 3 2 c ro z > C', m m -u LD Z n 0 j;o, ;u lb z Z 0 ov I z IV m Z 0 m 7- rz z 7 z z . z . z z 0 0 0 0 0 0 0 0 Q 0 0 a 0 . . �l 0 0 0 11 2 Ni L—L U- 161'1 A4 0 3TT 7 7- IW L V. 13 0 m 5 Z3 i�3 Ol CI R-1 f1 U ri 3 3 E 3 3 3 3 3 i3 at0 SDi3 Gl CL CF i. n ;u cx 0 13 0 m Ol CI R-1 f1 U (1 0 Gl 0 0 m CI f1 U (1 0 Gl CL CF i. cx 0 1611 A4 ---1 4 0 C, w C, W 0 C', c N cn W (, In u) w N v, S v, N U, o 4 4 0 C, 0 C', c m m ;m m 0 0 to F. i NV) 1 3 c, z v 0 0 0 N. M r CL 3 z 4 0. 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C) t4 Z y ry 'S { ',: m om -• v fR 1T1 C b r`... tai m Qj a; n c Q a n U N ,n u v c2 a yi '.U+ a rr `" j• m Ci _ 3 m (c m y m w n rl m m T m 0 � y.. � � 'o .v a o L ® C1 cr U A N N V [B N J A CJ G f •n w '1 til :. .y W _y W co (u CT! p CWJf fP (n '.(p w if1 W o AA (n m .il .N w -cn s. ,? n :n is q' `tom) ii .�'i nNi � „IIrY.. .,. W rn -W+ � o w w o o e•'.•'•'. m n o o !K , SJ :7 i J 3 : ...) 6) w ."tet, if : < m-• � . — � __ — _ m � Li oN: O d. r' 3, N; {t I I 16 Y1 A4 5 i� fU m O� 5n A W (SJ LJ rLi 3i. •.! Or SR .f• 4s £{.: 5 7 � N 3 �i �a1 :sa.ppa� m r ?'S W o w � w a � a o 0 m n *"S zt w RILL 7 rr . rx 1611Ab 'I# September 2013 Field Managers Report Water Treatment Pant Operations and Maintenance The Water Treatment Plant produced and distributed 1.725 MG for the month of August, which is an average of 0.056 MGD. Wastewater Plant Operations and Maintenance The WWTP treated approximately 1.544 MG for the month of August, which is an average of 0.050 MGD Reuse System Operations and Maintenance The reuse system delivered 5.144 MG for the month of August, which is an average of 0.166 MGD. Permit Compliance: Water Treatment Plant: *All permit requirements met Wastewater Treatment Plant All permit requirements met Sidewalk Repair Update: • Based on last months revised measurements, STIES Work Authorizations areas follows: o Sunset Cay: $10,051.25 o Windward Cay: $2,666.55 o Cays Drive: $937.42 12600 Union Road Naples, Florida 34114 • Tel 239-642-9219 - Fax 239-642-9469 • www,severntrentservices.com 16 September 2013 Field Managers Report Landscaping Maintenance Update forAugust 2013: o All ok for this month. Surplus Eauipment Invento ■ 4 — 6" Gate Valves; ■ 2 — Electric Valve Actuators with an 8" Gate Valve each; Items to ' 2 — Slide Gate actuators Keep a 1 — 4" backflow preventer with 2 gate valves, etc.; ■ 1 — PLC cabinet with computer monitor; ■ 3 — Fire hydrants; ■ 1 — Blue Planet chemical feeding skid (this should be kept for parts for WWTP); • 2 — 3 phase motors; 1 — Lime Slurry mixer; Items not 1 — Polymer mixer; Needed . 2 — Flash Mixing Drive units (for lime softening) 1 — 8" flow meter; • 1 — 6" flow meter; ■ 2 — Peerless pumps with 3 hp motors; • Miscellaneous pipe parts. In The Community: • Installed a "One Way" sign near the POI Realty Center (at the half moon, to keep people from turning left as they enter Newport Drive). At Our Treatment Facility: • Submitted applications for the 2012 Operations Excellence Awards for our Water And Wastewater Treatment Facilities to the Florida Department of Environmental Protection... (keep your fingers crossed!) • Nothing to report yet on the affidavits turned into the Insurance Company in regards to the electronic meters which were destroyed in July's lightning storm. Will update the Board as 12600 Union Road Naples, Florida 34114 • Tel 239.642-9219 - Fax 239-642-9469 • www.sevemtrentservices.com 1611 A4 September 2013 Field Managers Report information becomes available. Repaired a sewer cleanout on Venus Cay. Some Cleanup & Painting 12600 Union Road Naples, Florida 34114 • Tel 239-642-9219 - Fax 239-642-9469 • www.sevemtrentservices.com 16111 A 4 September 2013 Field Managers Report CMMS Work Order Report—August 2013 Summary Total # of WO's 211 Total # of WO's Completed 211 Total Hours 86.45 Water Loss Reports 12600 Union Road Naples, Florida 34114 • Tel 239-642-9219 • Fax 239-642-9469 • www.severntrentservices,com Potable Water Report 5 45 F 4 35 2.997 I° 3 2.385 c� 25 1937 1 2 X33--- 1,544 15 1 622 1 585 1 617 1 1 167 1.092 t 138 05 0 Sep -12 Oct -12 Nov -12 Deo -12 Jan -13 Fea13 MarA3 Apr -13 May -13 Jun -13 Jul -13 ug. 13 --�--Water Produced —t—Water Billed �t� %Water Loss 'ii 12600 Union Road Naples, Florida 34114 • Tel 239-642-9219 • Fax 239-642-9469 • www.severntrentservices,com Y61.A4 September 2013 Field Managers Report 12600 Union Road Naples, Florida 34114 •Tel 239-642-9219 •Fax 23942-9469 • www.severntrentservices.com Water Report 6.697IUtfon 9.0 7.740 7.704 6.0 7.009 7 91 70 6,976 .986 5.$79. 60 5144 4.7 2a9 - 4..676 m 5.133 (D40 0 g30 20 1.0 3% 1% 3% 6% 4% 8% 6% 6% 7% 6% 2% 6% 00 Sep -12 Uct-12 Nov -12 Oeo-12 Jan -13 Fela13 Mar -13 Apr -13 May -13 Jun•13 Jul -73 Aug -13 1 -1.0 +•Irtigaticn Meter—�--Irtic9w Ezllad i 12600 Union Road Naples, Florida 34114 •Tel 239-642-9219 •Fax 23942-9469 • www.severntrentservices.com � iMillionGallons per Month g 0 @ @ 0 0 0 0 0 0 0 » 0 L 0 § 0� aj/--... � | � *.3 \ ! ! { 11�0� ; r a t : \ } : ro & \ \ \ \ r \ \ | � [ \�..... . � . . � �. .��.�� . E 16 A4 CC c� � ; i c N d d N fCD_ A Obi n n 0q G v0, a 3 cr v o o n a m m ro CL 0"i p ^' - m O_ O- O 1 m p•= -� d O C O O — en O m tm N a 7 D O y m cmm m w n m V r+ m N CA O d lT (f1 00 O I-' N N r r m r V to W N W W N N N A J A J ON r < 00 to Olto ev 00 N in r W N of W .... r oe U7 O N C N O to A to r G N V A N N N~ Ol �-` W O V J H tD V N C) O z O 7 < m N lD V A N O A O r V N H NCD N J Qn iD V0 to A Ln O W In H 3E m cm r N m O H r r 0 r �..- r C O O m n r N r OD V In N N to _ _ Q r ao N r N O C o O W ee W W W O V 00 to 00 r K 3 3 rO N N l0 In W V In _ _ O N 00 W N N r4 < J A r Cl 7 0 r 0 O M 1.1 00 O N V O N N r .. -� N V 00 V iD A w A m iu W m v w A ~' i•+ m r O A A N W 30. N W 01 N A V O N 00 r N W w tD O to A Ln W w to b W to �° v to N N r J ZIR to Dn O r w N O A N 00 w Vl W C D m g to 90 In _ _ 00 O r J t, r N c 3 N O 00 to N ? NJ w m AJ V O J t0 Q NNO N o O IZ o r A W r G _ _ 7 N 00 bo 00 bN W N A W O r to r r NO w O A00 A O m Ln3e t�17 l�D '.0A N w N 01 A N N N A r r In A t0 N 01 * N 00 0� A In W V to W N W A N In e r r O ccl w li rn oe v� A A 3e A W w r W r V to W p w Q'`. r W W N N a V W to W N q) W t W . r.pp o r to O In O to O Ol aR O +.D to A W Ol d 16 1'1 A4 "" Sevem Trent Services 4837 Swift Road, Suite 100 Sarasota, FL 34231 United States T: +1941 925 3088 TF: +1 800 535 8832 F: +1 941 924 7203 www.severntrentservices.com Port of the Islands CID Work Authorization No. 44782 In accordance with the "Additional Services" provision of the contract :for Port of the Islands CID between Port of the Islands CID (the "Client) and Severn Trent Environmental Services, Inc. (the "Company,") the Company agrees to perform the following additional services for the client: Location of Work: Schedule: Project: Date: POI Wellfield TBA Enhance wellfield grounding systems 9/16/13 DESCRIPTION OF SERVICES: Install electrical equipment to enhance grounding system for existing surge protection devices. Existing grounding may meet fire and safety electrical code but is not adiquate for the existing surge protection devices. Recommend proposed enhancememts to grounding system before flow lightening damaged meters are replaced. Additional surge protection and lightening protection equipment is advisable in the well field, but that will be proposed at another time. A. Materials by others, tax not included ($5,800.00) B. Materials by STES, tax not included ($80.00) Material Mark-up (10%) $588.00 C. Labor $2000.00 Il_ PROJECT COST: (Taal labor, nink-up and ftwam h $9,469,00) The Client agrees to nay the Company for the services provided under this agreement as follows: v Item Description Unit Cost or Hourly Rate Total Cost Total to be billed by STES N/A $2,588.00 Unless stated otherwise above, payments are due in accordance with the standard terms and conditions of this Contract. Agrejtow- (please initial) Page I of 2 d Work-uthoriotion N ( ) - Port of the Islands CID) If any unforeseen problems should be discovered during the performance of the above referenced service, we will notify you immediately of their nature and any additional cost that may be incurred. Unless otherwise specified, rock removal, dewatering, cover-up, and haul off are not included. Severn Trent Services is not responsible for unmarked underground lines. Any changes requested by the owner/builder are not covered by this agreement, and must be added subsequently, at the cost agreed upon by both parties. III. ITEMS TO BE PROVIDED BY THE CLIENT A. Provide access to premises. B. Any permit modification if applicable. THE STANDARD TERMS AND CONDITIONS of the Contract previously referenced are agreed to be a part of this Contract. Offered by: Accepted by: Severn Trent Environmental Services, Inc. Port of the Isla s CID By. By: Title: Title: Date: Address for Notices: Date: 210 North University Drive, Suite 702 Coral Springs, FL 33071 Agreed to: (please initial) / Pago 2 of 2 16 11 A4 CONSTRUCTION COST ESTIMATE IMPROVE WELL FIELD GROUNDING SYSTEM W/O 44782 Facility Lift Station No. Contract Mark-Up Project WO No. Issued Generated by: 4 i , r.ARnR EXPENSE 11 Estimated Cost Client ('oat Total Material (includ tax) $ 5,880,00 10% $ 6,468.00 Labor 1 $ 2,000.00 Total Proiwt $ 5,880.001 44% $ C/ 611 Guff SWOS Efsctric, ING. 4585 Progress Ave. Naples, FL. 34104 State Certified EC 13003707 Industrial Electrical Contractor Phone (239) 263-7137 Fax (239) 263-7328 August 19, 2013 Mr. Robert Migdal Severn Trent Services 5726 Corporation Circle Ft Myers, Fl. 33905 PORT OF THE ISLANDS WELLFIELD SUPPLEMENTAL GROUNDING Dear Robert, We are pleased on performing the following services: TYPICAL WELL 1. Install an additional 10' X 5/8" Ground rod on the end of the pipe array opposite the well PUMP. 2. Cadweld a #2 solid tinned bare copper conductor to the new ground rod and the ground rod at the well. 3. Install double 92 lugs on the bottom of each terminal cabinet and disconnect using stainless steel hardware and connect them to the grounding electrode system. 4. Install a double #2 lug on the pipe flange at the flow meter using stainless steel hardware and connect it to the grounding electrode system. 5. Split bolt the existing ground wire on the pump to the new #2 grounding electrode cables. 6. Install a #6 lug within the terminal cabinets mounted to the same bolt as the double lug in item #3. 7. Install a ground bar bolted to the back plane in each of the terminal cabinets and terminate all equipment grounding conductors on the ground bar. 8. Install a #6 jumper between the #6 lug and the ground bar. 9. Install owner furnished jumpers from the ground bars to the existing surge suppressors. TYPICAL SERVICE 1. Install double #2 lugs on the bottom of the RTU cabinet and starter cabinet using stainless steel hardware and connect them to the service distribution cabinets with 42 tinned bare solid copper. 2. Install a #2 lug within the starter cabinet mounted to the same bolt as the double lug in item #1. 3. Replace the existing ground lugs in the starter cabinet with a 4 -conductor #2 lug. 4. Install a #2 bonding jumper between the lug in item #2 and the lug in item #3. 5. Install a #6 lug within the RTU cabinet mounted to the same bolt as the double lug in item #1. 6. Install a #10 jumper between the existing ground bar and the lug installed in item #5. 1611 A4 7. Install a 2" pipe ground clamp on the antenna mast and connect it to the service distribution cabinets with #2 tinned bare solid copper. The total installed cost for (3) typical wells and (2) typical services is $5,800.00 In addition I am offering to install a lightning protection system on each well using dissipater rods for $7,560.00. The system will be installed by an LPI contractor but LPI or UL certification is not included. There is an additional cost of $2,160.00 for 3'd party certification. Please advise how you wish me to proceed. Respectfully submitted, Marty Rogers 16 1 A4 Port of the Islands Community Improvement District Severn Trent Services, Management Services Division !gyp 210 North University 954D 53e5841 Suite (954) 345a1292iFax~ Fax 3�,'�1 O RIN £R� orco� 4g 9r Rrs October 25, 2013 Memorandum To: Mr. Robert Dick Severn Trent Services, Inc. 5911 Country Lakes Drive Fort Myers, Florida 33905 Reference Minutes of Meeting Held September 20, 2013 and Approved October 18, 2013 From: Calvin Teague District Manager Enclosed for your records is a copy of the Minutes and corresponding attachments from the above -referenced meeting of the Port of the Islands Community Improvement District's Board of Supervisors. Please be sure to make these documents available for public access during normal business hours. If you have any questions, please contact Janice Swade at (954) 753-5841. Cc: For informational purposes only: Is. Crystal Kinzel (/Director Clerk of the Circuit Court/Finance Department 3299 Tamiami Trail East Suite 403 Naples, Florida 34112-5746 Mr. Leo Ochs, Jr. Collier County Manager 3299 Tamiami Trail East Suite 202 Naples, Florida 34112 MINUTES OF MEETING PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT The regular meeting of the Board of Supervisors of the Port of the Islands Community Improvement District was held Friday, September 20, 2013 at 10:00 a.m. at the Orchid Cove Clubhouse; 25005 Peacock Lane; Naples, Florida 34114. Present and constituting a quorum were: Norine Dillon Chairperson Theodore Bissell Vice Chairman Anthony Davis Assistant Secretary Dale Lambert Assistant Secretary Richard Ziko Assistant Secretary Also present were: Calvin Teague District Manager Daniel Cox District Counsel Ronald Benson District Engineer Robert Edge Field Manager Bert Underwood Severn Trent Services Operations Jean Kungle POI Realty The following is a summary of the discussions and actions taken at the September 20, 2013 Port of the Islands Community Improvement District's Board of Supervisors Meeting. FIRST ORDER OF BUSINESS Call to Order and Roll Call Mr. Teague called the meeting to order and called the roll. SECOND ORDER OF BUSINESS Approval of the Minutes of the August 23, 2013 Meeting Mrs. Dillon stated each Board member received a copy of the Minutes of the August 23, 2013 meeting and requested any additions, corrections or deletions. There not being any, Monday, 10/07/2013 September 20, 2013 16 11 A4 Port of the Islands CID On MOTION by Mr. Davis seconded by Mr. Ziko with all in favor, the Minutes of the August 23, 2013 Meeting were approved. THIRD ORDER OF BUSINESS Public Comment on Agenda Items Hearing no comments from the public, the next item followed. FOURTH ORDER OF BUSINESS Old Business A. Review of Landscape Maintenance Performance • Mr. Edge did a ride -through on Monday and determined there are no landscape issues. B. C. A report was not submitted. Discussion of Maintenance Cap Accounting Mr. Teague submitted an updated report for discussion; a copy of which will be entered into the official record. The Board indicated this report fulfills their expectations. Mr. Lambert will continue to monitor the invoices. Discussion of Sidewalk Repairs Mr. Edge presented Work Authorizations 44670, 44680 and 44682 for the Board's review and approval; copies of which will be entered into the official record. Mr. Bissell MOVED to approve hiring of Severn Trent Services to do the sidewalk repairs and approve Severn Trent Work Authorization 44670 in the amount of $937.42 at Cays Drive; 44680 in the amount of $2,666.55 at Windward Cay and 44682 in the amount of $10,051.25 at Sunset Cay; and Mr. Davis seconded the motion. There is an approximate difference of 50 cents per square foot from the other vendor. These repairs will not remove every crack. Root problems were discussed. There may be additional costs at Sunset Cay due to the settling of the curbing. The area will be slightly sloped once the repair is done, which may become an ADA issue. Monday, 10/07/2013 2 1611 A4 I September 20, 2013 Port of the Islands CID • Mr. Edge suggested an addendum to the Work Authorization in order to make it level. There being no further discussion, On VOICE vote with all in favor, the prior motion was approved as discussed. FIFTH ORDER OF BUSINESS New Business • Mr. Lambert discussed the need for grading on the gravel road from the North Hotel to the plant. ➢ Mr. Edge will find a local contractor who has the appropriate equipment to do this work. ➢ Mr. Benson commented the road is to remain gravel because the owners on both sides have the right to relocate the road at their cost to build to county standards. ➢ Mr. Edge will present proposals at the next meeting. • Mr. Benson commented there are issues with the paved road by the North Hotel. ➢ The CID owns the road straight up Union Road to the front door of the hotel; after which there is a 90 degree turn to the right only, not the left. SIXTH ORDER OF BUSINESS District Manager's Report A. Approval of the August 31, 2013 Financial Statements and Check Register Mr. Teague presented the August 31, 2013 Financial Statements and Check Register for the Board's review and acceptance; a copy of which will be entered into the official record. • The first and last item on the Check Register represents what the Sewer Fund owes the General Fund. ➢ Board action is not required to transfer funds. ➢ There appears to be a miscoding on the last item since it is not possible the CID received that amount in tax receipts for the month of August. ➢ Mr. Teague will check on this, but it appears this covers the past three months. • There are two invoices for Hole Montes which appear to be identical regarding permit renewal. Monday, 10/07/2013 3 16 11 A4 September 20, 2013 Port of the Islands CID ➢ Mr. Teague will check on this and get back to the Board next month. • Mrs. Dillon commented there are two checks for the Notice of Closed Executive Session for the Naples Daily News; which Mr. Cox commented was correct. • Mr. Teague discussed the cash flow projections. EIGHTH ORDER OF BUSINESS Attorney's Report A. Update on North Hotel Foreclosure Proceedings • Mr. Cox explained the Summary Judgment process. • Mr. Cox expects the Hearing to take place during the first full week of November. • An order may be entered by the middle of November, but Mr. Cox is hoping to have this resolved by November 151h • The Board discussed methods of paying this back if the CID is unsuccessful. ➢ This can be done through a combination of special assessments and rate increases. ➢ Rate increases would have to be announced at a Public Hearing. SIXTH ORDER OF BUSINESS District Manager's Report (Continued) A. Approval of the August 31, 2013 Financial Statements and Check Register (Continued) There being no further discussion, On MOTION by Mr. Lambert seconded by Mr. Davis with all in favor, acceptance of the August 31, 2013 Financial Statements and Check Register was approved. Mr. Teague discussed follow-up items. • The $1,000 refund was discussed. ➢ One person was paying the bill in error for another owner's meter. ➢ The other owner has paid his bill, but owes a small amount. • The ERC transfer was discussed. ➢ Mrs. Dillon suggested giving Mr. Shucart the CID's excess ERGs. ➢ Mr. Cox will check into this. ➢ A direct billing can be done. ➢ This can be done through the bidding process. Monday, 10/07/2013 4 A4 September 20, 2013 Prt 1,111slands CID • The clean-up at the North Hotel was discussed. ➢ Mrs. Dillon is going to contact Code Enforcement as a fellow resident and not as a Board member. ➢ Mr. Davis will call on behalf of Orchid Cove. SEVENTH ORDER OF BUSINESS Field Manager's Report A. Discussion of August 2013 Operations Report Mr. Edge presented the August 2013 Operations Report for discussion; a copy of which will be entered into the official record. B. Review of Surplus Equipment Inventory • The items not needed will have to be declared as surplus property. • Mr. Cox commented any items which are valued at less than $5,000 can be disposed of in the most efficient and cost effective means. • Anything valued at over $5,000 requires a public auction or sealed bids. There being no further discussion, On MOTION by Mr. Lambert seconded by Mr. Davis with all in favor, the items as listed on the Surplus Equipment Inventory list shall be declared as surplus property and disposed of in the most efficient and cost effective means since the value is under $5,000. A. Discussion of August 2013 Operations Report (Continued) • Mr. Edge presented Work Authorization No. 44782 to enhance well field grounding systems for the Board's review and approval. ➢ This will provide more protection from lightning strikes. ➢ Replacement of the equipment damaged by the recent lightning strike will cost approximately $6,000. ➢ There are no engineering costs involved. ➢ An insurance certification is not necessary. ➢ A lengthy discussion ensued, as there were conflicting opinions on the total cost of the project. There being no further discussion, Monday, 10/07/2013 5 September 20, 2013 1611 A4 Port of the Islands CID On MOTION by Mr. Davis seconded by Mr. Lambert with Mrs. Dillon, Mr. Davis and Mr. Lambert voting aye; and Mr. Bissell and Mr. Ziko voting nay, Work Authorization 44782 in the total amount of $8,468 for Gulf States Electric, Inc. to install grounding and Severn Trent Services to enhance the well field ground systems was approved as discussed. • All backflow preventers are in the process of being certified. EIGHTH ORDER OF BUSINESS Attorney's Report (Continued) B. Update on Liquidated Damages from Xlyem Water Solutions USA (ITT Technologies) • Mr. Cox has still not heard back from them. • This item will remain on the agenda. • Performance Bonds expire after one year. • Mr. Cox suggested the CID just send the undisputed amount as a settlement by the end of this month. C. Discussion of Rules of Procedure • Mr. Lambert sent comments to Mr. Teague. • Once everyone sends in their comments, it will be addressed at the next meeting. NINTH ORDER OF BUSINESS Engineer's Report • Mr. Benson is going to meet with DEP to discuss issues relative to the sampling and testing program on the blended irrigation water. • The lift station for the hotel was shut down. • Mr. Benson distributed an update regarding water conservation; a copy of which will be entered into the official record. TENTH ORDER OF BUSINESS Supervisors' Requests • Mr. Davis commented the new fire station is ahead of schedule by four to six weeks. It may possibly be done by Christmas. • Residents can log onto LCEC and check home electricity usage. ELEVENTH ORDER OF BUSINESS Public Comment Period Hearing no comments from the public, the next item followed. Monday, 10/07/2013 6 September 20, 2013 TWELFTH ORDER OF BUSINESS There being no further business, Adjournment 16 [ I A4 Port of the Islands CID On MOTION by Mr. Bissell seconded by Mr. Davis with all in favor, the meeting was adjourned at 12:35 p.m. Calvin Tea � ovine Dillon Secretary C/ Chairperson Monday, 10/07/2013 7 16 1'1 A4 Port of the Islands Commi>titEagvement District Board of Supervisors r.'4TY. FLORIDA Norine Dillon, Chairperson Calvin Teague, District Manager Theodor Bissell, Vice Chairman 2013 NOV 22 AM 10: 4 7 Daniel Cox, District Counsel Richard Ziko, Assistant Secretary Ronald Benson, District Engineer Dale Lambert, Assistant Secretary CLERK OF COURTS Joel Anthony (Tony) Davis, Assistant Secretary Regulf.WMeetin gen r Friday, October 18, 2013 —10:U a.m. 1. Call to Order and Roll Call 2. Approval of the Minutes of the September 20, 2013 Meeting 3. Public Comment on Agenda Items 4. Old Business A. Review of Landscape Maintenance Performance B. Discussion of Maintenance Cap Accounting 5. New Business 6. District Manager's Report A. Approval of the September 30, 2013 Financial Statements and Check Register B. Motion to Assign Fund Balance 7. Field Manager's Report A. Discussion of October 2013 Operations Report 8. Attorney's Report A. Update on North Hotel Foreclosure Proceedings B. Update on Liquidated Damages from Xlyem Water Solutions USA (ITT Technologies) C. Discussion of Rules of Procedure 9. Engineer's Report 10. Supervisors' Requests 11. Public Comment Period 12. Adjournment The next meeting is scheduled for Friday, November 15, 2013, at 10:00 a.m. District Office: Severn Trent Services, Inc. 5911 Country Lakes Drive Fort Myers, Florida 33905 239-245-7118 http://poicid.com/ Meeting Location: Orchid Cove Clubhouse 25005 Peacock Lane Naples, Florida 34114 239-430-0806 Naples Daily News 16 1 A4 � Naples, FL 34110 Affidavit of Publication Naples Daily News ------------------------------- _---_-__a-------_-__-------_--__- --_-- PORT OF THE ISLANDS 210 N UNIVERSITY DR #702 CORAL SPRINGS FL 33071 REFERENCE: 010948 59729559 NOTICE OF MEET: State of Florida County of Collier Before the undersigned authority, appeared Robin Calabrese, who on oat: she serves as the Advertising Direct+ Naples Daily News, a daily newspaper Naples, in Collier County, Florida: attached copy of advertising was pub newspaper on dates listed. Affiant further says that the said News is a newspaper published at Nap Collier County, Florida, and that th newspaper has heretofore been Contin published in said Collier County, Fl day and has been entered as second c matter at the post office in Naples, Collier County, Florida, for a perio next preceding the first publication attached copy of advertisement; and further says that he has neither pai promised any person, firm or corpora discount, rebate, commission or refu purpose of securing this advertiseme publication in the said newspaper. PUBLISHED O z AD SPACE: 66 LINE FILED ON: 10/04/13 ---------------------------- Signature of Affiant Sworn to and Subscribed b,6fore Personally known by me ------------------------------------------ day -- _-.._--- t-4-_ _-----.._--_-----_-_ day of UMHW20�3 MY COMMISSION # EE 851758 EXPIRES: November 28, 2014 BondedTnN Pkhard {nsurance Agency Swade, Janice 1611 A4 11 From: Teague, Cal Sent: Friday, September 27, 2093 10:48 AM To: 'Anthony Davis (Anthony@jadavis.com)'; 'Dale Lambert'; 'Dick Ziko (RCZIKO@EMBARQMAIL.COM)'; 'Norine & Joe'; 'Ted Bissel (tbissell@embargmail.com)'; 'Dan Cox'; 'Ron Benson'; Swade, Janice; Randel, Helena; LaCap, Luvinia; Rehe, Stephanie; Pepin, Christopher; Egan, Michelle; Underwood, Bert; Howell, Laura; Celestin, Cindy; Rawlings, Gary; Edge, Robert; Adams, Tennille; Royer, Peggy Cc: Davis, Paula; Hodza,Rose; Baldwin, Alan; Bloom, Stephen; Dick, Robert; Varona, Rita; Branch, Frank; Langston, Elizabeth; Carlson, Alice J.; Mack, Marcia Subject: RE: POI 9/20/2013 CID meeting summary Please see responses to action or follow up actions below in red. From: Teague, Cal Sent: Monday, September 23, 2013 11:20 PM To: 'Anthony Davis (Anthony@jadavis.com)'; 'Dale Lambert'; 'Dick Ziko (RCZIKO@EMBARQMAIL.COM)'; 'Norine & Joe'; 'Ted Bissel tbissell@embar mail.com '; 'Dan Cox'; 'Ron Benson'; 'Swade Janice'; 'Randel Helena'; TaCap, Luvinia'• 'Rehe, Stephanie'; 'Pepin, Christopher'; 'Egan, Michelle'; 'Underwood, Bert'; Howell, Laura; Celestin, Cindy; 'Rawlings, Gary'; 'Edge, Robert'; Adams, Tennille; Royer, Peggy Cc: 'Davis Paula'; 'Hodza Rose'• 'Baldwin Alan'; 'Bloom Stephen'; 'Dick Robert; 'Varona Rita'; 'Branch Frank'; 'Langston, Elizabeth'; Carlson, Alice J.; Mack, Marcia Subject: POI 9/20/2013 CID meeting summary The following summary is for the above mentioned meeting. If anything is not as you remember please contact me so changes can be made. The purpose is to insure everyone has the same understanding of action taken and to be taken. The summary is as follows: • The meeting was called to order and all were present including the Engineer Ron Benson and Attorney Dan Cox. Also in attendance were Bert Underwood and Robert Edge from ST Operations. • The minutes from the August 23red meeting was approved as presented. • There were no audience comments. • Robert Soto didn't submit a report this month but Robert Edge reported that the landscape maintenance performance is okay. • The changes in the maintenance cap reporting form was presented and the BOS felt it fulfilled their expectations. Supervisor Lambert will be monitoring the invoices to insure only cap eligible expenses are charged here. • Robert Edge presented revised Work Authorizations for sidewalk repairs. The BOS awarded the work to STS by approving Work Authorizations 44682, 44670 & 44680. • During new business, Supervisor Lambert suggested that the dirt road to WWTP needs grading. Robert Edge will get proposals and have prices for the next meeting. • The financials were accepted as presented but with the following questions needing to be answered: 1. Check # 3271 is a Due from Other Funds Helena can you explain this? This check was cut from the water/sewer fund and represents a portion of reimbursements the water/sewer fund owed the general fund. 2. Check # 53950 is also a Due from Other Funds entry, Helena can you also explain this? Water/sewer fund portion of assessments received. 3. Check # 53945 was entered twice in the General Fund, why? The total amount of Hol C ,J 16 11 A4 Montes invoice #68554 was $322.50. Although the check register will show only the original coding used to process the invoice in the system, $161.25 (half of the cost) was subsequently recldss d to the water/sewer fund and is reflected as such in the August financial statements. The DM discussed the cash tortage situation due to revenue short falls from the N. Hotel Bankruptcy. The BOS requested we develop a financing plan to meet any shortages which could include extended GF repayments of the funds being used and a reallocation of the assessments. Helena I will get with you on this and we might want to enlist Stephens help here. The Attorney reported that he had requested the investors that now own the N. Hotel to clean up their property as it is getting quite run down. The response wasn't favorable so the BOS discussed potentially filing a code enforcement complaint with the County. After discussion among the Supervisors, it was felt best to leave it to residents to file a complaint since the CID is involved in litigation with the owners. The Field Manager's report was presented and the following was discussed or approved: 1. Robert reported that the final 100 backflow preventers are being scheduled and will begin as soon as possible. He commented that these will be the most difficult and they will conduct as many neighborhood meetings as possible to insure a successful project. 2. He presented his inventory of surplus equipment that he and the Engineer reviewed and was recommending which had value and should be kept and what had no value and should be disposed of. The BOS agreed with their list and voted to declare the unneeded items as being surplus with no value and directed staff to dispose of it as efficiently as possible. 3. Robert presented Work Authorization 44782 to have grounding rods installed to protect the wells from electrical surges. It was approved at $8,468. The Attorney updated the BOS on the following issues: 1. He reported that he is preparing to file a motion for Summary Judgment in the N. Hotel Bankruptcy with the goal of having it submitted by September 26th. The owners of the property will have 21 days to file a response to the motion. Dan would like to have the hearing set for the week of November 4th or December 2nd but it will depend upon the Judges availability. Dan had stated that the rules require full disposition of foreclosures to be within 1 year from filing which would be June 21, 2014. 2. In regards to the liquidated damages issue with Xylem, he reported that we still haven't had a response from them to the offer for settlement given months ago. The BOS has suggested that a check for final payment be sent minus what we feel is owed for liquidated damages with a provision that if the check is cashed it will be for full payment. 3. The proposed Rules of Procedure are still being discussed and the Supervisors are to get their comments to me or Dan so he can incorporate any changes before the next meeting. The Engineer presented his updated summary of the reduction in well water being pumped due to the reuse water being used. In addition, he commented that he is arranging for a meeting with the FDEP to have the testing requirements removed at the WTP as he doesn't feel they are needed anymore. Supervisor Davis reported on the new Fire Dept. Station will be completed ahead of schedule (by the end of December). The meeting was adjourned at 12:35 pm Assignment before a ular CM.Meeting.1 2013 Follow up items • Robert to dispose of the surplus equipment identified in his inventory. In progress • Helena we need to respond to the questions from the financials. See above. • Supervisors please send Dan or me your suggested changes or comments on the Rules of Gross Site Development Inc 6549 Dabney St Ft. Myers Fl. 33966 239-910-7483 grosssite@yahoo.com Name / Address Severn Trent SeviceS 12600 Uion Road Nantes Fl. 34114 Description Move in and move out Grade lime rock road for as smooth a surface as possible with a crown for positive water shed Authorizedignature F Date Accepted 1611, A 4 " Estimate Date Estimate # 10/212 3 7 Project Qty Rate Total 2 275.00 550.00 10 85.00 SSOAO Total $1,400.00 � 1611 �g'41e 1 of 1 Swade, Janice From: Teague, Cal Sent: Friday, October 18, 2013 1:52 PM To: Swade, Janice Subject: FW: October 2013 Notes Copy of the Soto report discussed at meeting today. From: soto [mailto:sotolawn@yahoo.com] Sent: Friday, October 18, 2013 9:01 AM To: Teague, Cal; rcziko@embargmail.com; 'Dillon Norine'; dillonpoi@embargmail.com; Edge, Robert; dalelambert@embarqmail.com; 'bissell,ted bissell'; anthony@jadavis.com Subject: October 2013 Notes Walk through by Robert Soto only on Monday, 10/14. Robert Edge is on vacation. • Irrigation is back on. • We will be fertilizing within the next two weeks now that the Blackout period is behind us. • We are slowly working on mowing and weed control in areas that were still too saturated. • Process has started for treatment of weeds on all Flora tam areas. • We will be caught up with the trimming of the hedges within the next two weeks. • Effective the first week of November, we will start mowing every other week. Thanks, Claire Campbell f r t Syf.. Soto's Lawn Service, Inc. 2830 35th Avenue NE Naples, FL 34120 Sotolawn.com Phone: (239) 354-1080 Fax: (239) 354-1045 Contact us: Claire info@sotolawn.com (Office) Robert robert@sotolawn.com Scott scott@sotolawn.com Donna donna@sotolawn._com Lila lila@sotolawn.com (irrigation) 10/18/2013 1611 A4 " Port of the Islands Community Improvement District FIMIC401 Ropod suphw7bor3o, M— IS Prepared by PORT OF THE ISLANDS Community Improvement District Table mfContents FINANCIAL STATEMENTAS Balance Sheet - All Funds .................... --................... —....Pago1'3 General Fund Statement of Revenues, Expenditures and Changes in Fund Balance ............... Page 3 - 4 PuOe5-� Trend Report __~.,_.~_~.__...... Enterprise Fund Statement ofRevenues, Expenditures and Changes inFund Balance ............... Page 7'8 Page9'10 Trend Report —~—^^---^^~------^—~'' SUPPORTING SCHEDULE$ Check Register —'---.—~—~—.___,_..__.__ Page Special Assessments ' Collection Schedule _.... ................ —.-------....... � Page 14 Construction Schedule ...... ~_............. —'-------.... Page 15-16 C1PS��oRapoU ---.---------------' P�0n1T'1n Cash F�wPn4e��us —~.---~--_—~—.__--^.-- P�ga�9'�� OmmhFmwProjeotinna-Symur --.--.—~...... .-~-..... ............... Page 23 Mon��A�W�Repoh --.'~—^—.--^---.--.—..— ��24-2g Accounts Receivable Ageing Report (9n+days outstanding) ...... .................... ---- ..... Page 3V -3n A4 Port of the Islands Community Improvement District Financial Statements (Unaudited) September 30, 2013 1611�A4 PORT OF THE ISLANDS Community Improvement District Governmental and Enterprise Funds Balance Sheet September 30, 2013 GENERAL WATER AND ACCOUNT DESCRIPTION FUND SEWER FUND TOTAL ASSETS Current Assets Cash - Checking Account Accounts Receivable Assessments Receivable Allow -Doubtful Collections Due From Other Funds Investments: Certificates of Deposit - 18 Months Money Market Account SBA Account SBA Account - Restricted SBA Account Reserves SBA Account Reserves - Restricted Construction Fund FMV Adjustment Prepaid Items Total Current Assets $ 201,570 $ 27,016 $ 228,586 834 17 851 123,691 354,838 478,529 (123,691) (354,838) (478,529) 332,213 (3,632,962) 332,213 152,763 226,308 152,763 569,388 6,595 575,983 441 9,080 441 5,909 12,325 18,234 2,568 (11,079) 2,568 710 - 710 TOTAL ASSETS 195,872 195,872 760 1,415 2,175 1,921 2,521 4,442 1,269,077 245,761 1,514,838 Noncurrent Assets Fixed Assets Land 293,061 293,061 Infrastructure 15,206,161 15,206,161 Accum Depr - Infrastructure (3,632,962) (3,632,962) Equipment and Furniture 226,308 226,308 AccumDepr- Equip/Furniture (81,850) (81,850) Construction Work In Process 9,080 9,080 Bond Issuance Cost 42,700 42,700 AccAmort- Bond Issuance Cost (11,079) (11,079) Total Noncurrent Assets 12,051,419 12,051,419 TOTAL ASSETS $ 1,269,077 $ 12,297,180 $ 13,566,257 LIABILITIES Current Liabilities Accounts Payable Accrued Expenses Accrued Interest Payable Deposits Other Current Liabilities Revenue Bonds Payable -Current Due To Other Funds Total Current Liabilities $ 50 $ 50 $ 100 6,902 6,902 58,584 58,584 33,100 33,100 1,574 1,574 514,758 514,758 332,213 332,213 6,952 940,279 947,231 Report Date: 10/7/2013 1 4. A PORT OF THE ISLANDS Community Improvement District Governmental and Enterprise Funds Balance Sheet September 30, 2013 GENERAL WATER AND ACCOUNT DESCRIPTION FUND SEWER FUND TOTAL Long -Term Liabilities Revenue Bonds Payable -LT 3,490,972 3,490,972 Total Long -Term Liabilities 3,490,972 3,490,972 TOTAL LIABILITIES 6,952 4,431,251 4,438,203 FUND BALANCES/ NET ASSETS Fund Balances Nonspendable: Prepaid Items 1,921 1,921 Assigned to: Operating Reserves 103,815 103,815 Unassigned: 1,156,389 1,156,389 Net Assets Invested in capital assets, net of related debt 8,045,690 8,045,690 Unrestricted/Unreserved (179,761) (179,761) TOTAL FUND BALANCES / NET ASSETS $ 1,262,125 $ 7,865,92 $ 9,128,054 TOTAL LIABILITIES & FUND BALANCES I NET ASSETS $ 1,269,077 $ 12,297J 80 $ 13;566,257 Report Date: 10/7/2013 2 16 14 A 4 PORT OF THE ISLANDS Community Improvement District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending September 30, 2013 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE (;) ASA % OF SEP -13 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL REVENUES Interest -Investments Net Incr (Deer) In FMV-Invest Interest - Tax Collector Special Assmnts- Tax Collector Special Assmnts- Discounts Other Miscellaneous Revenues $ 2,177 $ - 435,400 (17,416) 2,177 $ 435,400 (17,416) 3,162 $ 1,481 32 402,232 (8,552) 1,575 985 1,481 32 (33,168) 8,864 1,575 145.25% 0.00% 0.00% 92.38 49.10% 0.00% $ 1,048 TOTALREVENUES 420.161 42D,161 399,830 (20,231) 95.10 1,048 Contracts -Landscape 79,440 79,440 85,727 (6,287) 107.91% 7,452 EXPENDITURES 16,500 16,500 18,154 (1,654) 110.02% 1,448 Administration 12,600 12,600 13,060 (460) 103.65% 1,240 PIR -Board of Supervisors 7,000 7,000 6,800 200 97.14% 500 FICA Taxes 536 536 520 16 97.01% 38 ProfServ-Engineering 26,000 26,000 14,902 11,098 57.32% 828 ProfServ-LegalServices 12,500 12,500 26,578 (14,078) 212.62% 2,303 ProfSery-Mgmt Consulting Sery 28,365 28,365 28,365 67,130 100,00% 2.364 ProfServ-Property Appraiser 6,531 6,531 6,531 71,100 100.00 25,801 ProfServ-Special Assessment 9,243 9,243 9,243 100.00 Auditing Services 3,750 3,750 3,500 250 93.33% Communication - Telephone 100 100 14 86 14.00% Postage and Freight 1,500 1,500 1,025 475 68.33% 138 Rental - Meeting Room 350 350 300 50 85.71% 25 Insurance - General Liability 8,844 8,844 8,103 741 91.62% Printing and Binding 2,000 2,000 1,006 994 50.30% 258 Legal Advertising 2,200 2,200 223 1,977 10.14 Miscellaneous Services 1,375 1,375 543 832 39.49% 16 Mise-Assessmnt Collection Cost 8,706 8,708 7,874 834 90.42% Misc-Web Hosting 1,000 1,000 969 31 95.90% Office Supplies 650 650 166 464 28.62% 48 Annual District Filing Fee 175 175 175 100.00 Total Administration 120,827 120,827 116,857 3,970 96.71% 6,518 Field Contracts-Mgmt Services 100,000 100,000 100,128 (128) 100.13% 8,333 Contracts -Landscape 79,440 79,440 85,727 (6,287) 107.91% 7,452 Electricity - Streetlighting 16,500 16,500 18,154 (1,654) 110.02% 1,448 Utility - Irrigation 12,600 12,600 13,060 (460) 103.65% 1,240 R&M -Renewal and Replacement 10,000 10,000 10,235 (235) 102.35% 810 R&M -Roads & Alleyways 4,000 4,000 4,000 0.00% R&M -Signage 1,000 1,000 1,000 0.00% Capital Outlay 70,894 70,894 70,894 0.00% Total Field 294,434 294,434 227,304 67,130 77.20% 19,283 TOTAL EXPENDITURES 415,261 415,261 344,161 71,100 82.88% 25,801 Report Date: 10/7/2013 3 to PORT OF THE ISLANDS 16 14 A4 Community Improvement District General Fund Statement of Revenues, Expenditures and Changes In Fund Balances For the Period Ending September 30, 2013 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) ASA % OF SEP -13 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL Excess (deficiency) of revenues over (under) expenditures 4,900 4,900 55,769 50,869 1138.14% (24,753) OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance 4,900 0.00% TOTAL FINANCING SOURCES (USES) 4,900 0.00% - Net change in fund balance $ 4,900 $ 4,900 $ 55,769 $ 50,869 1138.14% $ (24,753) FUND BALANCE, BEGINNING (OCT 1, 2012) 1,206,356 1,206,356 1,206,356 FUND BALANCE, ENDING $ 1,211,256 ^$ 1,211,256 $$ 1,262,125 Report Date: 10/7/2013 4 41. 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N II) N 4, N (p •R SD O oi ti Q n r rn = a N sT N m N (b (V (V Cq w a fn > > � v (V N •-- ti Z Q m w O Ti N Vl.: u� Irl Q b9 C y Cn C Zn s it z s - (i' wm� F `d.� 9 C� to ,U 2 E LW r Q E W z, E H E O o CL C) 4i (tet iV N CS Q W P� n r- a � ui • as of .- ((++�� m m 7 N M N r - F> � .flD � r t . • � t"1 tT tD tD ((VD N N E Yj Q W - c2 R N N (tet iV N CS Q W P� n r- a � ui • as of .- ((++�� m m 7 N M N r - F> � .flD � r t . • � t"1 tT tD tD ((VD m I - N N E Yj C$ is N7 N N V 1n m W W W 5 � as 5 5 CC CL V ii m I - 16 1F1'- A 4 PORT OF THE ISLANDS Community Improvement District Water And Sewer Fund Statement of Revenues, Expenses and Changes in Net Assets For the Period Ending September 30, 2013 Water.Sewer Comb Services ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) YTD ACTUAL ASA % OF SEP -13 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL OPERATING REVENUES 2,000 2,000 1,750 250 87.50 Interest - Investments $ 2,638 $ 2,838 $ 314 $ (2,524) 11.06% $ 306 Water Revenue 43,000 43,000 41,561 (1,439) 96,65% 2,712 Sewer Revenue 65,000 65,000 64,573 (427) 99.34% 3,731 Irrigation Fees 100,000 100,000 91,707 (6,293) 91.71% 5,590 Net Incr (Decr) In FMV-Invest 9,866 9,866 2,758 2,758 0.00% 3,345 SpecialAssmnts-Tax Collector 1,135,025 1,135,025 1,048,562 (86,463) 92.38% SpecialAssmnts- Discounts (45,401) (45,401) (22,294) 23,107 49.10% Other Miscellaneous Revenues - 6,895 6,895 0.00% 275 TOTALoPpATING REVENUES 1,300,462 1,300,462 1,234076 66,388 94.90% 12,308 Total Water -Sewer Comb Services 480,411 480,411 627,527 (147,116) 130.62% 60,499 OPERATING EXPENSES Personnel and Administration P/R-Board of Supervisors 7,000 7,000 6,800 200 97.14% 500 FICA Taxes 536 536 520 16 97.01% 38 ProfServ-Engineering 26,000 26,000 14,902 11,098 57.32% 826 ProfServ-Legal Services 12,500 12,500 26,578 (14,078) 212.62% 2,303 ProfServ-Mgmt Consulting Sery 28,482 28,482 28,482 100.00% 2,374 ProfServ-Property Appraiser 17,025 17,025 17,025 100.00 ProfServ-Special Assessment 7,885 7,885 7,885 100.00% Audiling Services 3,750 3,750 3,500 250 93.33 Communication -Telephone 100 100 14 86 14.00% Postage and Freight 1,000 1,000 678 322 67.80% 92 Rental - Meeting Room 350 350 300 50 85.71% 25 Insurance - General Liability 8,270 8,270 7,577 693 91.62% - Printing and Binding 1,500 1,500 754 746 50.27% 193 Legal Advertising 1,600 1,600 162 1,438 10.13% - Miscellaneous Services 2,050 2,050 2,467 (417) 120.34% 187 Misc-Assessmnt Collection Cost 22,701 22,701 20,525 2,176 90.41% - Office Supplies 750 750 214 536 28.53% 52 Total Personnel and Administration 141,499 141,499 138,383 3.116 97.80% 6,592 Water.Sewer Comb Services Contracts-Mgmt Services 309,533 309,533 309,926 (393) 100.13% 25,794 Contracts -Other Services 2,000 2,000 1,750 250 87.50 Communication - Teleph - Field 4,512 4,512 4,589 (77) 101.71% 306 Utility . General 80,000 80,000 80,034 (34) 100.04% 6,250 R&M -Irrigation 10,000 10,000 9,845 155 98.45% 1,896 R&M -Water Plant 10,000 10,000 42,177 (32,177) 421.77% 22,908 R&M -Waste Water Plant 9,866 9,866 20,318 (10,452) 205.94% 3,345 Misc-Bad Debt 1,267 (1,267) 0.00% Misc-Licenses & Permits 4,500 4,500 4,375 125 97.22% Cap Outlay -Irrigation 27,516 (27,516) 0.00 Cap Outlay -Water Plant 50,000 50,000 125,730 (75,730) 251.46% Total Water -Sewer Comb Services 480,411 480,411 627,527 (147,116) 130.62% 60,499 Report Date: 10/4/2013 7 161!1"A4 PORT OF THE ISLANDS Community Improvement District Water And Sewer Fund Statement of Revenues, Expenses and Changes In Net Assets For the Period Ending September 30, 2013 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) ASA % OF SEP -13 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL Debt Service Principal Debt Retirement 497,303 497,303 497,303 0.00% Interest Expense 1581056 158,056 150,783 7,273 95.40% 58,584 Total Debt Service 655,359 655,359 150,783 504,576 23.01% 58,584 TOTAL OPERATING EXPENSES 1,277,269 1,277,269 916,693 360 576 71;77% 125,675 Operating income (loss) 23,193 23,193 317,383 294,190 1368.44% (113,367) Change in net assets $ 23,193 $ 23,193 $ 317,383 $ 294.190 1368.44% $ 113,367 TOTAL NET ASSETS, BEGINNING (OCT 1, 2012) 7,548,546 7,548,546 7,546,546 TOTAL NET ASSETS, ENDING $ 7,571,739 $ 7,571,739 $ 7,865,929 Report Date: 10/4/2013 8 1 6 11 K �� k�� —ft co I 6 A4 O -u R FZ- Q iv ao c E a CL Ti N > EA PiiP a to O Ig (n Mr -No N E�j p E w a --Z: 3: cj 25 ul 0 I.- 0 F- Port of the Islands Community Improvement District Supporting Schedules September 30, 2013 1611 pS O O eN} i(5 d1 1NO, O vQi f] �INp, t�0, M O Ci O �Oy O t0 1Cp7 O tfNp�, aPO, a 1^�, M� r S pO P 10 P pN C O n O N N rw w 4N'! fy M h N Nw M N N W N tl M .N- M W G] Ip P w w Uw W In M M w tl N fV w 0 0 - N pp pp o o OO pp 0 0 0 0 0 p p 0 0 0 o u o _ M� LL E d m m to m N V0 1 c i . rn c Z a O1 Ci O1 O� O� 9 j fn Uf O� 6 `Gi d C ud`- K d m m n t 2 Z tq s c N w E u y Q z z O LL U CL J¢ ° w 9 a <� p N m W N Uv (7 C7 UV, w o 0 1999F LL = {j Y J N N N N N j N N N N W W 8 0 EU � z d �^>> cQim¢a�wwIa(h a ad Z Q g Q d 4 X Cll �' `N,�h Z WM >is wY U s�o2�>�>>u>� g U z Z K NF N V� {w{- vl d 0 2 N m m fd- tial Z Z Z Z a q O OC z z z 7 a 8 a e a a a F. 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M 2 2 H l- N cV r9 U' CQ7 W W W u� In umi umi O O O Q P O 0 0 V EU v a v a a a U a U C7 r- e0 v0 M � a 1-2 V)UvzSSS$ w J O O O v Ua r aW W W a} E E E E O Z U U❑ W foD o V❑ M � M M m � f0+� ttOppf O N N N N N N N N IU U U U U V V > > S > > > z a a a a a a w w w w w w w N N N N N N N N W W WWOWOWOOz z z z z z z 0 zzzzzzz w w w w w w w rz rzz z zil t�ii zw zw w w w w w N F a w w x x m m m w w w w w w w N N N N N N N N 16 I i A4 V t{ T V r�2 .m- V 0 N 0 0 0 0 0 0 0 0 2 m m m v� u� In umi umi O O O Q P O 0 0 V ly v a v a a a 16 I i A4 PORT OF THE ISLANDS Community Improvement District Non -Ad Valorem Spec/al Assessments Collier County Tax Collector - Monthly Collection Report For the Fiscal Year ending September 2013 % Collected 92.38% 92.38% 92.38% TOTAL OUTSTANDING $ 119,633 $ 33,168 $ 86,465 Year Parcel ID Description Amount Comments FY 2010 1058920500 POI Hotel 119,627 bankruptcy ALLOCATION BY FUND 1058920500 POI Hotel 119,627 bankruptcy FY 2012 Discount / 119,638 bankruptcy Gross 1058920500 POI Hotel 119,638 bankruptcy Date Net Amount (Penalties) Collection Amount General Water/Sewer Received Received Amount Costs Received Fund Fund Assessments Levied FY 2013 $ 1,570,427 $ 435,400 $ 1,135,027 Allocation % SOD% 281A 72% 10/30/12 $ 10,430 $ 597 $ 213 $ 11,239 $ 3,116 $ 8,123 11/14/12 $ 82,051 $ 3,488 $ 1,675 $ 87,214 $ 24,180 5 63,034 11/29/12 $ 204,794 $ 8,707 $ 4,179 $ 217,680 $ 60,352 $ 157,328 12/13/12 $ 402,445 $ 17,027 $ 8,213 $ 427,685 $ 118,576 $ 309,110 12/27/12 $ 26,778 832 547 28,156 7,806 20,350 01/31/13 $ 100,965 2,639 2,061 105,665 29,295 76,369 02/27/13 $ 25,024 352 511 25,886 7,177 18,709 04/10/13 $ 309,858 87 6,324 316,268 87,685 228,583 04/30/13 $ 139,600 $ (220) 2,849 142,229 39,433 102,796 05/24/13 $ 6,783 $ (202) 138 6,720 1,863 4,857 06/11/13 5 76,423 $ (2,271) 1,560 75,711 20,991 54,720 06/26/13 $ 6,395 $ (190) 131 6,335 1,756 4,579 08/06/13 $ 5 $ - $ 0 $ 5 $ 1 $ 3 TOTAL $ 1,391,549 $ 30,846 $ 28,399 $ 1,450,794 $ 402,2321$ 1,048,562' % Collected 92.38% 92.38% 92.38% TOTAL OUTSTANDING $ 119,633 $ 33,168 $ 86,465 Year Parcel ID Description Amount Comments FY 2010 1058920500 POI Hotel 119,627 bankruptcy FY 2011 1058920500 POI Hotel 119,627 bankruptcy FY 2012 1058920500 P01 Hotel 119,638 bankruptcy FY 2013 1058920500 POI Hotel 119,638 bankruptcy Total Delinquent Parcels 478,530 Report Date: 10/4/2013 t, +1 Port of the Islands Community Improvement District Series 2010 Special Assessment Revenue Bond 1. Recap of Capital Project Fund Activity Through September 30, 2013 Bond Issued (construction Account) Source of Funds: Interest Earned Use of Funds: COI $ COI (costs transferred to checking account but not yet paid) $ Disbursements Water Treatment Plant $ Adjusted Balance in Construction Account September 30, 2013 2. Funds Available For Construction at September 30, 2013 Book Balance of Construction Account at September 30, 2013 Construction Funds available at September 30, 2013 3. Investments • BB&T at September 30, 2013 Estimated Type Yi�el Construction Fund: 0.12% 1611 $ 5,500,000 $ 5,315 (42,700) (5,000) (5,264,747) $ (5,312,447) $ 195,872 $ 195,872. 195,872 ADJ: Outstanding Amounts Due Balance at September 30, 2013 4. General Bond Information Issued: 2010 Matures: 2020 Bond Interest Rate: 3.51 % FY 2013 budgeted bond payment as % of total assessments: 41 % Principes $ 185,872 $ 1.95,872 15 1hlrtipy Port of the Islands Community Improvement District Construction Schedule AMOUNT OF REQ. # Date CONTRACTOR I R QUIS T ON1 OUTLAY COI ICAPITAL water treatment CO! 10,,20110 Greenberg Traurg S 10,00000 $ 10,000,00 Col 10/20110 BB&T $ 2,700,00 $ 2,700.00 Cal 10/20/10 Severn Trent Maragamenl Svcs $ 15030.00 $ 15,0100,00 001 11/02!10 Oan Co. S. 151000.00 $ 15,000.00 1 11119110 Port o1 the Islands CIC (rsim6) $ 321,53700 $ 321,537.00 $ 321,537,W 2 11118!10 South Florida Excavation $ 26,503.75 $ 26,503.75 $ 26.503.75 3 11/24110 Naples Dally News $ 151.02 $ 151.02 $ 151.02 4 01x'04/11 Century Llnn $ 26,310,85 $ 26,3+.0.88 $ 26.310.68 1211 W/ 0 South Florida Excavation $. 18,008,90 $ 18,008,90 $ 18,008,90 6 02'01/17 Hole Monies $ 2,561.25 $ 2,561.25 S 2,561,25 7 02f01r11 Hole Montes $ 16,200.00 $ 16,200.00 $ 16,200.00 B 02101/11 Hole Montes $ 13.206,91 $ 13,205.91 $. 13,20691 9 02/10/11 , Benchmark EnviroAnaty0cai, Inc, $ 1,019.00 $ 1,019,00 5 1,019.00 10 02/17/11 Hole Montes $: 1,982,50 $ 1,982.50 $ 1,95250 11 03107'11 Hose Monies $ 61250.00 $ 6,250.00 S 6,250.00 12 03/16/11South Florida Excavation $ 12,762.00 $ 12,762,00 $ 12,762,00 13 03/29111 Cardinal Contractors 5 27,000.00 $ 27,000,00 $ 27,00000 14 04;06111 Hue Montes $ 13,850,00 $ 13,850,00 $ 13,850,00 15 05105111 South Florida Excavation S 18,58'7.25 $ 18,587,25 $ 16,587.25 16 05/16/11 Cardinal Contractors $ 95,028,60 $ 95,02060 $ 95,028,80 17 05,,19111 Hnte Montes $ 39,56500 $ 39,565;00 S 39,565.00 18 051141, KW Conuois S 1,036,61) $ 1,038.60 19 06114/11 Cardinal Canrracmrs $ 198,57208 $ 196,572.08 $ 190,572.06 20 07/06111 Hole Mantes $ 19,575.00 $ 19,575.00 $ 19,575.00 21 07122!11 Cardinal Contractors 5 '70,192.15 $ 170,192.15 $ 170,192,15 22 07/27/17 Hola Montes $. 22.325.00 $ 22,325.00 $: 22,325.00 23 08119!11 Cardinal Contractors $ 56,352.50 $ 156,352,50 & 756.352,50 C8P30/11 Hole Montcs S 19,700.00 $ 19,700,00 $ 19,700.00 25 09/16/11 South Florida Excavation $. 6,87140 $ 6,971 40 £ 6,971,40 26 09/16/11South Florida Excavation S 4,601,85 $ 4,601.85 $ 4,601.85 27 09/76/17 Ca:dinai Contractors $ 278,892,77 $ 276,892,77 $ 276,69277 25 09/27/11 Michael Evans C trnputers S. 3,255.00 $ 3,255,00 ¢ 3,255 00 29 10/17,'11 Cardinal Contractors S 85,416.29 $ 85,416.29 q` 8.5.416.29 30 11/03/11 Hole Montes S 832.50 $ 83250 $ 832.50 3'. 11103!11 Hole Montes S- 43,97500 $ 43,975,00 $ 43,97500 33 11!23111 KW Controls $ 24,337.00 $ 24,337.00 $ 24,337,00 TWAI FY 2011 $ 1,71726120 $ 11674561,20 S 427(,0:00 $. 1,674,561.10 32 11/14'11 Cardinal Con factors $ 266,314.14 $ 266,314.14 $ 266.314.14 34 12i15111 South Florida Excavation It 4,601.85 $ 4,601.85 $ 4,601,65 35 12115111 BCI iechnolcgas $ 7,121.33 $ 7,121,33 $ 7,121.33 36 12/15/11 ITT Water Equipmanr Toch $ 586,766,70 $ 586,766,70 585:756.70 37 12116!11 Cardinal Contraclws $ 647,523,09 $ 547,523.09 $ 647,523, C9 38 12/30111 Hole Montes $ 43,672.50 $ 43,672.50 $ 43.67250 39 01/24/12 Hole Montes $ 2.5,600.59 it 25,609.59 $ 25609..59 40 01/2412 Cardinal Contractors $ 174,822.08 $ 174,822.68 $ 174,822.60 41 01/30/12 KW Controls $ 73,011,00 $ 73,011.00 $ 7334011.00 42 02124/12 Cardinal Contractors $ 240,41036 $ 240,416.36 $ 240.416,36 43 00115112 Cardinal Contractors $ 248,740,07 $ 248,740.07 $ 2461740.07 44 04105112 Hole Monles $ 48,232,19 $ 40,232,19 $ 48,232.19 45 04/23/12 Cardinal Coniractors $ 89,57703 $ 89,577.03 $ 091577.03 46 05/09112 ITT Water Equipment Tech S 30,577.50 $ 30,577,50 $ 30,577,50 47 05/16/12 Cardinal Contractors $ 82,629.20 $ 62,629.20 $ 62,629.20 48 05117112 Kw Controls $ 12,168.50 $ 12,166.50 $ 12,166.50 49 06/12',2 Hole Monies $ 65,276.8C $ 65,276.60 $ 65276.80 50 06., 121122 Sovern Trant EnY1renmenl3l $9Ca $ 9,02'729 $ 9,027.29 $ 9,027.29 51 00/12!12 BCI Terhnotogies $ 20,000.00 $ 20,000,00 $ 20,000.00 52 061131122 Cardinal Contractors $ 207,111,7E S 207,111.76 $ 207,111,76 53 06129/12 Soto's Lawn Service, Inc, $ 19,680.00 $ '9,580,00 $ 19.680.00 54 07/18/12 Cardinal Contractors $ 13,832.50 $ 13,632.50 $ 13,632.50 55 07.125112 W.E. Johnson Equipment $ 93,0,^.0.00 $ 33,088,00 $ 33 088,00 56 08103112 Holo Montes $ 49,981.60 $ 49,981,60 $ 49981.80 57 09!04112 Severn Trent Environmental Svcs $ 3,045OC $ 3,045.00 $ 3.045.00 56 09/04/12 Cardinal Contractors 19.5,2a9,6C $ 195.289.60 $ 195,269..60 59 00,19112 Hole Montes $ 21,350.41 $ 21,350.41 $ 21,350.41 60 09/19/12 BCI Technologlss $ 33,278.67 $ 33,278.,67 $ 33,278.67 61 09/19il2 Cardinal Canlraclors $ 52,400.10 $ 52.400:,10 $ 52400.10 iotal. FY 2012 S 3,262,916.66. S 3.282„945.6$ S $ 3498294%.66 62 10/16/12 RMA Geological Consultans $ 5,989,71 $ 5,989.71 S 5,969,71 63 10116;12 Cardinal Contractors S. 151,6558.93 S 161.859.93 $ 151,85893 64 11/01172 Hole Montes S 10,027,10 $ 10,027,10 $ 10,027,10 65 12/11/12 Severn Trent $ 48,566.70 S 40,566,70 & 48,556.70 50 01109113 RMA Geological Consultants $ 9,170,01 $ 9,170.00 $ 9,170,00 67 01/17/13 Hole Montes $ 6,138,33 $> 8.138.33 $ 8,138.33 60 01/17113 AMA Geological Consultants $ 16,745.71 $. 16,745,71 S 16,745.71 69 01/17/13 Severn Trent S 1,568.75 4 1,585.75 $ 1,568.75 70 02/05/13 Cardinal Contractors $ 26,705.15 S 26,705.15 $ 26,705,15 71 02;06113 KW Contrais $ 12,168.50 '$ 12,168,50 5 12,108,50 72 02/05/13 Hole Montes S 2,532.57 $ 2,532.57 L 2,532,57 73 02;211'3 KW Controls $ 12,168,.50 5 12.168,50 5 12,1668.50 74 04/23i":.3 RMA Geological Consultants E 1,600.00 $ 1,600.00 3 1,600,00 Te4a1 FY 2043 $ 307 2T9 95 $ 507 :39.115 $ S 307 2^s9.05 {;rand Toth! 53^?7,4477 61........ 5,264,740,61 $ 42.70D.00 6,264,746.81 Interest FY 2011 Interest $ 5,743.80 FY 2012 Interest $ 2,291 A7 FY 2013 Interest $ 283.26 $ 6,318,61 16 c:u -- .9 N W 2 a F E O :�' 0 E 0 IL 0 a 16 11- A4 a a a n 5 S ZS 1- M a �Kn WNW 3-� ti Kur wKuaK r � H N» » K K K K O O O » h N » K Koq KCg Y o O g a c +f O A S V} K K K 4 h K V R �g ^o v a KK NNK,nK � N vf» NKK C 6 g D `"E e a� 6 e t� �M Osz 0 a Z 021, 16 11- A4 �o a y�y y�yy�yyNy li U. 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L z id it •�, is Nq to N 'S 6 tr U 00 e Q G n. u. d d d d d¢ F- d d J O ,c �..... m L) C) J r r - N •M ! 2 § � z \ 2 § g \ � E o -E E E a 3 / \F- E 2!'—=CL _ f§k�ƒk!! mcr !}\u:f D: §� , !IL ( Fd , >!¥2 ) a § 'e ' r, al `/�z2w $ 2, N u , 7,rw)22.§� - a_ m ®)°�r§7`~ §§ "~ , f.,k �f�«w m g i , m 7 crr it, , © & °* Ls ;n \ � �- � &k � - - - wIoI., . - ` ,— „ � ;® 64 7 � r, § ` al ®f��f ©; !. , m e e k , . f„w)I2. 16 14 A4 ''I q / \F- E 2!'—=CL _ f§k�ƒk!! !}\u:f D: §� , !IL ( 16 14 A4 ''I q PORT OF THE ISLANDS Community Improvement District PROJECTIONS 1611 A4 l:►Il.7rUl GENERAL FUND $1,089,624 $1,089,624 $1,089,624 $1,089,624 $0 $354,838 Adopted Adopted Proposed Proposed Proposed $215,000 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 Operatina Revenues $2,838 $1,300,462 $1,660,040 $1,307,462 $1,307,462 Assessments $417,984 $417,984 $417,984 $417,984 $417,984 Delinquent Assessments $0 $123,691 $0 $0 $0 Interest/Miscellaneous $2,177 $2,090 $12,317 112809 $13,191 Total Operating Revenues $420,161 $543,765 $430,301 $430,793 $431,175 Operatlna Expenditures $64,796 $655,360 $655,360 $655,360 $655,360 Administrative $120,826 $119,794 $123,388 $127,089 $130,902 Maintenance $223,540 $250,280 $257,788 $265,522 $273,488 Total Operating Expenditures $344,366 $370,074 $381,176 $392,612 $404,390 Capital Expenditures CIP Projects $70,894 $50,000 $0 $0 $0 Total Capital Expenditures $70,894 $50,000 $0 $0 $0 Estimated Beginning Cash Balance $1,231,748 $1,280,874 $1,319,055 Estimated Ending Cash Ballance* S 1,231,748 $1,280,874 $1„319,055$1,345,840 WATER AND SEWER ENTERPRISE FUND Operatina Revenues Assessments Delinquent Assessments Water/Sewer/Irrigation Revenue Interest/Miscellaneous Total Operating Revenues Operating Expenditures Administrative Maintenance Total Operating Expenditures Capital Expenditures C I P Projects Total Capital Expenditures Debt Service Principal and Interest Total Debt Service Adopted Adopted Proposed Proposed Proposed FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 $1,089,624 $1,089,624 $1,089,624 $1,089,624 $1,089,624 $0 $354,838 $0 $0 $0 $208,000 $215,000 $215,000 $215,000 $215,000 $2,838 $578 $2,838 $2,838 $2,838 $1,300,462 $1,660,040 $1,307,462 $1,307,462 $1,307,462 $141,498 $143,047 $143,047 $143,047 $143,047 $430,411 $482,795 $482,795 $482,795 $482,795 $571,909 $625,842 $625,842 $625,842 $625,842 $50,000 $24,000 $54,796 $64,796 $64,796 $50,000 $24,000 $54,796 $64,796 $64,796 $655,360 $655,360 $655,360 $655,360 $655,360 $655,360 $655,360 $655,360 $655,360 $655,360 Estimated Beginning Cash Balance $90,125 $61,589 $23,053 Estimated Ending Cash Balance $ 90,125 $61,569 $23,053 ($15,482] 23 E -k r.. 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I I I •-;000�om r ri 000mm N cnNmL* hurH w H i N v} M yr yr vi- 000000 i - 000000 O 000000 O yr in• yr ar yr yr v} 000000 0 000000 O ur yr v} yr v} yr v} 0 0 0 0 0 0 O 0 0 0 0 0 0 O i? v} {n- v} i!} v} V) - 000000 i 000000 0 0 0 0 0 0 0 O u} v} ut v} M v} yr 0 0 0 0 0 0O 0 0 0 0 0 0 O I ,1 H 0 0 0�D m r ri 000CC) m N hO ri N 1414 N rlNvrrvrH w H i!} N i1i i!} vi I C7 Q E+ FlOOpOFCKC i W i P4OIHWWW N w w 4[A F4 w 1 ul + �JQHAWc c UAHac�n� O 1611 ' A4 HO .A f mHHNf'1 N O O O lD Cl. t � %D m m O m O m + N N r- 00 OO O 00 O vi- 00000 i - 00 0 00 0 yr yr � O O O O O O ur ur yr 00 O O O O v} i/)• N H O ri 00 0 4 O W 0)0 m N N h , m G7 W � H i Z + + w a Cf a4 t •• 1 + , H t W t [n �° Ei p H 00000 O 00000 0 00000 O N O O O O N H H l9 HHNfn m N w w w I w H N r • + U w H I Ei f H H N Iw4Qz�w w °zOwa E. to H t H t UG.0G# 0 I v N 16 ft-) A 4 Y I Y ! r r CD in m O H H O1-1 In In 00 H -101-1Q000 NN Or -1,100 HH 01-40000 H H 01001010 N I U1 I N N dl H '-i In co co O O 1-i In N O w O H h r r Y HH Inc 1 HNN Hd'dl 1 ati CCl th Vi- N H 1 m m d Cl l N N %DW H I r){ •• Y i A Y I H Y Y Y r Pt Y Y fY{ Y i o,U iwl 0o0o00oo 00o000oo 00000000 000OO000 oOooOOOo 0000000 m;. 0 o d O �] 1 ih L} VS• 4j)' U} H 1 is. I U 1 YWI t q+ I Y I G t I Y 1 I • Y 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O d 0 0 0 0 I I O O O O O t t Y Y {f7 {1} {!F i!k LT 1 � I f 1 IUr O Y H r U i a 1 r a 1 1 1 1 1 r r r e 00000000 00000000 00000d00 00000000 00000000 0000000 Y x 1 x 1 0 O O U O I H Y a Y ! I ! E, r H Y Z9 r rl, CO rrr r Q }I Cn Y Y A ! EIuIQ Y Y W r I E -IH Y �1 Y Ya Y GOON dl N H O 00000000 00000000 1-1 1-i 01D0000 1-1,{ O H 0000 1--I.-I O �D 01010 1-1H m o o o o 0 1-i O w O Fi Wy...� Y H Y H Y cY O O U14 V) Y Y W N H Y Y H H W Cn I O1 110, if? y100 Y H 1 r :4 H H, CO3 U Y � I aQ l C>C4a Y Y , Y Y I N W Y N [ Ya r C7 Y 0 0 0 0 0 0 0 0 o o o o 0 o o 0 0 0 0 0 0 0 0 0 O O O O O O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O O O Y Hr cn 1 . r U 1 (31 Y 1 p 1 O 1 0 1 O U Y W e U Y 4 1 ! 9 1 1 ! Y 1 a ! hrOh H 1--100 HHO1-i u1 :1100 HHO-10000 1-1 1-iOHrlHOO 00000000 0000000 H 1-1 1-i Ifl CO 00 O O In Ifl O O Y H I H Y 1-i r{ 1 -IO O N N ' L1 i/1- t ! Y N N w O U1 IN 1D Y A Y i Y N Z!} U} H Y O Y m Y C1) rH Y ttt Y W ) H ) I Ri l U Y 1-.t r W r I i co I 1 N a i U i 2 X,.,nnin. �'� C��faAvr ��zx-�AA+a ��£^QQla �� r -AEl0 QA C7 I 1 1 0000.1- OOaOa- 000014- {!} 00000- Vl' 00000- �V)� 000010- - 0 H Y Wwww ah wwww �ah wwwwF�ah wwww �h WwWWaah Wwww 4 I I I I� H q (� Y I Y I H qq A I I 1 I H Q Y I Y 1 (.T H q Q 1 1 1 1 H qr� 1 ! Z I rA>HV]-�W FCw V)"JHCn�'WFGW rn'�N V)`-'rnKC W U)`J�-!W--q]�W W "JHN�W FCW W".,+HW IM rpt 1 Y i rL�HUH a PSHUH a WHUEF Y.7 RiHH I -I xHUH a tY.H 1-+m HH�HW W WYa HE-Ir�HWwWa N Z4 W W W 4 H� "r4wW9 HH4Y-1W W WYa E-A H W W W I HWUja 7�Cr)Cn U7H wUZ V)MU)H W Z U7 V)CoH W ;moi Cn U]V)H w u z UJ U; (nH Cs7U Z•.. Cn Cn G� orn r ; KC Iib��W 94 tn0w �RCr{ ��Aw 2H t��w �tH 0��Co 9Ha��i)� HHH HHH�H+H H HHHH[�Elfl H HHHHHH [HCHH HHHH HH [�C1HH 3=-I $ r -f W Y Q r l In 0 0 0 0 0 Wo r o In o 0 0 E r4 Qa r x 1-x x x x z H H F-1 H H i Et O am wz n: co N U m r -i m i H H I a a, O O 1 �• 0 H cY. nw 0 0 E- O O O O ul- 0 rn r iIT I I mr,10 11OOH0 fn (n d+mm Ln H i O W W 1 wwww NN NHHHN O ' m m co i DJr Ln tow ID Hr -I Lfl i %DW if? 0 0 0 0 0 0 U 0 O V)- 00000000 O 1 0 0 0 0 0 0 0 0 I o I I t/} 1 I 1 m m (D Ln M M H 0 H H N W co O I r cM W I O H H tD I � H 0 0 0 0 0 0 0 0 O i • V)- 0 O O O r r 0 0 N N N V W Lh H H H M m N N N I d+ i U}. 1000 aWq I www I m I W O I WE#U)N W Ww 12HUE 00U' F-7 I HFCHr. FH4 1 p:U "/� (7 In U)H Rte- �)�DW 1 IH O rH I 1 1 lbllpG :1 I rnt-�aornmrn�r 000a0000 I 1 NNON,-+glom i �m�r-+oo�oa + t 1 wwww NN NHHHN NN NLnLI) to m i Ln v Ln r r r-iH i I i DJr D, tow ID Hr -I i %DW ID HH , I ! rr W r N i Iv I ! I .ro H N H H O ID H H tn- f H r -i N t J t 0 0 0 0 0 0 0 0 0 0 0 0 o O O O O O O O O O O O O O O V)- 00000000 } 00000000 00000000 0 0 0 0 0 0 0 0 O O O V)- 00000000 00000000 0 0 0 0 0 0 0 0 O O O rn Lr � 0 0 0 0 0 0 0 0 00000000 0 0 0 0 0 0 0 0 O O O O O O O O O O O 0 0 0 0 0 0 0 0 O O O O O O O O O O O {/} V). 1 CA H m CA CA r 00000000 N N O N H Ham NN NHHHN NN (N LO ul Ll m ID W IO H H r ID N H H O tD H N -fa fair £ZZX --r)n 2£XXmv)- 000Oa- 00000- V)- 0000,,4-vt wwww ah wwww 0t wwwwaah I i 1 1 H pq Q 1 1 1 1 H Aq Q 11 I H qq Q cn>E+cn M W myHm WyW U��Ell.`sM W P: HUH a NHUN a (x HU EI a PE�`T wUHWWWO U)WWH WU'1HWMMH wU wmwo OHwWwpq 2WMMH OQ zzzz��z� zzzzzzzz zzzzzz�z Lri O O r o a O H N W a a OOOOOOOO: O lh 0 0 0 0 0 0 0 0 O 00000000 O o 0 0 0 0 0 0 0 O th 0 0 0 0 0 0 0 0 O I H M W H O O W O Ln .13, tnrrHH ID to W r -i H D H H N r 2z Lam.M. aa 000 W W R�Qyr IE H h (F x ! > E, rn W yFlwwwww HgH�4 1 a H�S, EI 0 'H 0000 0000 m M 0 1!1 H H N r or - M-1 r r H m m H r ID r r r r Ix x F. 000 W w W I > U 0 F 1611 A4 4 t I Ln Ln rY 1-4 04 Fdr :0 0 0 0 P vi .r-1 5 m ol H C� w to Ci 00 i H co VY 4 f-3 vj- o" q E- co N. 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'r SxS_,£--QQur xxxx- -•Qnur 2xxX--fafav� OOOOa- OOOOa- -+n- OOOOa- +h wwww�ah wwww�ah wwwWah I I 1 1 H Q n I I I) H n 1 1 1 1 H Q Cil PCn PQ r.>;W mt>E,En q W M> W W 04 U F a Pi H O F to r4 H H to F&IZ4HH+W C>1Wa FH Z4HHiW W Wa HFry1IW W Wa xaxxxxxa xxxarxxxx xxxxrxxax m m m m m m m m m m m m m m m m m m m m m m m m Ln O O h O O 161tV'A4 I [ tnrmLnoloLom 1 MN MPh Hul E �� am i cX w M I h 1 0 0 0 0 0 0 0 0 1 Or , ! ut i O O O O O O O O I O i • 3 +/Y I 10 0 0 0 0 0 0 0� O I 1 I il} 1 ! 0 0 0 0 0 0 0 0 ! O 1 I � 1 0 0 0 0 0 0 0 0 t O I ur I IE Lclrminmo�om f M N M r H 111 �o LD io m I w M r r 1 ! M I � 000 aWQ mW WW0Hq�yr s H j.{ H0.1rvQ r w�E-+W Www W I 1 o u z Z M W M H z H I W 1 ulrmLnmo�om MN Mr ri to 1 �w ID GN dl ! i M ! h i M i +Ir o 0 0 0 0 0 0 0! O 1 • 1 1} i O O O o 0 0 0 0 1 O I • I V} i O O O 0 0 0 0 0 1 O M- O O O O O O O O V} 00000000 O I 1 In r oDw mO tom M N M h H m ko to m ri I ur Iff" ,b N z zo o H E -4 z w O m P,, U W E pa 51 c W fx � W ul DC Wm xU)EE. HWS C) Ha F„ Q i> I aQu U M X X W Waw W W awa W aCF 2 P4 HHH W W wa� W W W ozozz 16 11 A4 ri 01 l� ri G t 10 CU rl N � Q 7 M G m to a o, a CO 01 4, Ol G I (*1 N N M U1 N t tlt C N lD i t v � � t °a z D zcu c w z w G 44 acr o U N FG H Ci z cn z 0 a P4 n 1611 I 1611 A4 > 0 N H 0 E - z Gal P4 cp f4 a) tz Z4 L 0 0 Get ci a VQ ca al D� Ty Q� CAI E� E-1 1614stA4 PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT Motion; Assigning Fund Balance as of 9/30/13 The Board hereby assigns the FI' 2013 Reserves as follows: General Fund Operating Reserve $103,815 161f A4 Swade Janice From: Teague, Cal Sent: Friday, October 18, 2013 1:51 PM To: Swade, Janice Subject: FW: POI Financing Plan Attachments: Draft POI cash flow with permanent transfer.pdf Janice this plan was discussed and approved at the meeting, so I won't make a copy for you as have it now. From: Randel, Helena Sent: Tuesday, October 15, 2013 6:57 PM To: Teague, Cal Cc: Baldwin, Alan Subject: RE: POI Financing Plan Draft POI cash flow with perma._. Attached for discussion is a draft cash flow reflecting an estimated amount to permanently transfer from the general fund to the water/sewer fund. Key modifications from prior version: 1. Cash: Reduced to exclude unused loan account balance. Now that the final Xylem payment has been made, will the board choose to use the remaining loan account balance to pay down their debt? 2. CIP: Reduced to capture reduced payment to Xylem (ITT). 3. Added line item for estimated cash balance including permanent transfer. 4. Permanent transfer amount of $368,000 estimated as follows: a. $298,000 year end 9/30/14 projected negative balance b. $ 70,000 estimated R&M/legal overages for FY 2014 (based in part on 1st amendment to STS agreement recommendation of $140,000 less budgeted R&M plus estimated legal overages) I'm not sure that the auditor will be able to provide a formal document for the board free of charge. Alan, what are your thoughts? Helena Randel Accountant Severn Trent Services T: + 1 954.753.5841 F: + 1 954.345.1292 h ran dela-severntrentms.com www.severntrentservices.com From: Teague, Cal Sent: Wednesday, October 09, 2013 9:15 PM To: Randel, Helena Cc: Baldwin, Alan Subject: RE: POI Financing Plan Great, can we have something from the auditor or reference to share with the BOS? Also lets prepare a plan for how much and a cash flow that reflects this, OK 1611 A4 b O a N • r r r �.. � e r�� O m a QN rl1 ' +. • m O N' m C'1 N' t7 N' M rn A r, LL m N N M11 N r9 N tl! 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H E E 19 E d U 1611 A4 7 pOH n r f cq y w w �I O N M cD VO V O N O W N ql y w tli ( ' ' h m tl' c h in o O O I+ W M NN N O W N R I M w t9 LL d L L� N fCJ lO d d W O Q Q Oi m tl N y y n h m r Om7 C1 � m � O N Ot W � � ~ w n •-• h h W r ID QI � m �- m ~ sr N � m � r e» r a ti O m !• N N e . e W O N a m M h' N N O V N I N � N w b M V N <•' m O N O m hMm O N O � N 11: y E 11 ti LL E C3 [L E2 E y m a E @ LL d L L� N fCJ lO d d W O Q Q Oi m tl N y N N C E xw` av�a .6Av An a U �a-) N 0Lal o 0 0 0 wLn oo N N3 �;' 8us3`a�adaaa`QF-atr5a`05O U U U 4 F N H 3 Z E E H > W o = E F� U O 'E E 19 E d U m N N Ol d C rn t m o a 3 y 5 r t?=33 $ r°a 5 3 T c c E=iii cs+a F- X c F' ~ w F N w N w w Y 'gyp„ l(j i0 � 17 T m w w w w w p � LV N V V r � A ti ti � a r + + N i n I i[7 Of r r M �- N f: m V "1 O laf�7 O 1 N m I � N n{{s ilk w w 1 iD m ' N n o irp N r n ll N w w w w ' trD r o I o w A N w w N w �p N t0 r r R7 a}g � LL w w w w N W to S/J w Gh O l9 In t0 � � Pf f7 R➢R» � N w w w w c o irl ^ n M w w w w M m rt a w tJ5 w VA m N N Ol d C rn t m o a 3 y 5 r t?=33 $ r°a 5 3 T c c E=iii cs+a F- X c F' ~ w F Water Treatment Plant Operations and Maintenance The Water Treatment Plant produced and distributed 1.780 MG for the month of September, which is an average of 0.059 MGD. Wastewater Plant Operations and Maintenance The WWTP treated approximately 1.282 MG for the month of August, which is an average of 0.043 MGD Reuse System Operations and Maintenance The reuse system delivered 4.35 MG for the month of August, which is an average of 0.145 MGD. Permit Compliance: Water Treatment Plant: *All permit requirements met Wastewater Treatment Plant All permit requirements met Sidewalk Repair Update: • There were two factors preventing the sidewalk from getting replaced; 1) At the end of September the ground was still a bit too wet to get started on the job; 2) Since I was scheduled to be working out of town for a couple of weeks during October, we decided to wait until I returned in order to manage the project. Landscaping Maintenance Update for August 2093: • After riding around a little on 10/16/13, it looks as though Soto is performing the landscape maintenance properly. 12600 Union Road Naples, Florida 34114 • Tel 239-642-9219 - Fax 239-642-9469 • www.severntrentservices,com 1611 October 2013 Field Managers Report Soto has repaired the lights on Cays Drive. Instead of photo cells, timers were installed to operate the lighting system. Surplus Equipment Inventory: • 1 have not yet moved this surplus inventory out of here as of yet. I plan to work with our Special Services department while they are here to complete the sidewalks, in order to save some travel time and attempt to save some money. In The Community: Repaired lights on Cays Drive (see note above). At Our Treatment Facility. • Found a road grading contractor. I spoke to the contractor 10/17/13, and he will give me the proposal later today. I hope to provide that to you all at the meeting on 10/18/13. • Well Field: Grounding installation (approved at last meeting), was completed. • Replacement meter installation was completed (from earlier lightning strike from about 2 months ago) • Had Soto mow grass and trim tree limbs overhanging in road going to well field. CMMS Work Order Report — August 2013 Summary Total # of WO's 248 Total # of WO's Completed 248 Total Hours 90.40 12600 Union Road Naples, Florida 34114 • Tel 239-642-9219 - Fax 239-642-9469 • www.severntrentservices.com 3 12600 Union Road Naples, Florida 34114 •Tel 239-642-9219 •Fax 239-642-9469 • www.severntrentseroices.com Potable Water Report Irrigation Water Report 7 740 7 700 5 7..009 8,697 760 .. 45 5 9A4 2.997 4.79 — ...259 4 2.385 s 4 676 5 t.t•1 r 3.5 :t 7 1..937 S 133 1.951 1 622 t .585 3 80 o 1136 f..�1?�6? Ob63 70 m c 25 i =0 2 G S 6.0 190 Oct -t2 39a Nov -12 690 Dea12 490 Jan -13 y 690 Mar -13 1.5 74a May -13 5°e Jun -73 24'e Jul -13 596 Aug 13 us 1 05.0 05 0 Oct -12 Nov -12 Deo -12 Jan -13 Feb- 13 Mar -13 Apr -13 May -13 Jun -13 Jul -13 Aug 13 Sep 13 —a— Water ProcLced —o—Water Billed �_aoWaterLoss ! 3 12600 Union Road Naples, Florida 34114 •Tel 239-642-9219 •Fax 239-642-9469 • www.severntrentseroices.com Irrigation Water Report 7 740 7 700 7..009 8,697 760 .. 6 97& 5 9A4 2.997 4.79 — ...259 2.385 s 4 676 5 t.t•1 r :t 7 1..937 S 133 1.951 1 622 t .585 1 617 80 1092 1136 f..�1?�6? Ob63 70 3 12600 Union Road Naples, Florida 34114 •Tel 239-642-9219 •Fax 239-642-9469 • www.severntrentseroices.com Irrigation Water Report 7 740 7 700 7..009 8,697 760 .. 6 97& 5 9A4 s0 4.79 — ...259 s 4 676 5 t.t•1 S 133 80 70 6.0 190 Oct -t2 39a Nov -12 690 Dea12 490 Jan -13 890 Feb -73 690 Mar -13 6% Apr -13 74a May -13 5°e Jun -73 24'e Jul -13 596 Aug 13 us 05.0 m cd 6 0 X3.0 a 20 10 0.0 0 •1 ew—..Irrigation Meter —Irrigation Billed 3 12600 Union Road Naples, Florida 34114 •Tel 239-642-9219 •Fax 239-642-9469 • www.severntrentseroices.com 7 740 7 700 7..009 7 91 .. 6 97& 5 9A4 4.79 — ...259 s 4 676 5 t.t•1 S 133 3 £ti9 190 Oct -t2 39a Nov -12 690 Dea12 490 Jan -13 890 Feb -73 690 Mar -13 6% Apr -13 74a May -13 5°e Jun -73 24'e Jul -13 596 Aug 13 6°e Sep -13 3 12600 Union Road Naples, Florida 34114 •Tel 239-642-9219 •Fax 239-642-9469 • www.severntrentseroices.com 16 1'1 A4 Million Gallons per Month r O €-+ N W P V7 O� V 00 t0 O O O O O O O O O O O O % %O 1� 0L 130K, ! i �P C� 011 T P6 II )o 01, 'P% O O lb,, I t -F CD N 21dyc,O 1�, Q. 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A N CO W ZD Ln Ln oe W V \ Cn Ol r+ G D 61 Ll N N O co Ul N m W Ln p V co Y ~' N Npo O (D V� v Y V0 o V 00 00 W lD LnLu o LD N W V 0 C N N O V Ul N V Y Ln O Y V co 00 F.a F.a O 3 Ln o F' W 3 O N N O N o O O cu — Ql W O Y Ln 00 lJ7 W N Y O 00 00 O W bo �p A�D A O Ol In Y Ln t0 A O Y Ln Ln 0O U l V Ql LD N Ql P, N 00 Y V Ul W N �' W N Y 00 P Y Y N O W 0o O W V Q1 oL' V v �? oe Ln W (D Y Q1 A N Ni O N O Y� N V N Y Y O � N O W �J W lfl 00 D0 Ul Ql N N-.-1 W N 00 -.-1 Oo OVo OlN N N N O N N un r01 Y Ncn W N O to W� Ul l!1 O l�0 Q1 0� LD F-� lD oe 00 In 4 16 11 A4 RESOLUTION NO. 2013- A RESOLUTION OF THE PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT CREATING ARTICLE , SECTIONS THROUGH PROVIDING FOR RULES OF PROCEDURE FOR MEETINGS OF THE BOARD OF SUPERVISORS INCLUDING RULES FOR PUBLIC PARTICIPATION; CONTAINING A SEVERABILITY CLAUSE; CONTAINING AN EFFECTIVE DATE RECITALS A. The Board of Supervisors of Port of the Islands Community Improvement District (the "Board") recognizes that a proper and legitimate public purpose is served when members of the public have a reasonable opportunity to be heard on any proposition under consideration for action by the Board. B. The Board also recognizes the need for orderly and efficient conduct of the meetings of the Board. C. These Rules of Procedure for Meetings of the Board of Supervisors are adopted to insure that the goals of orderly and efficient meetings are realized while protecting the public purpose served by dialogue with constituents affected by the decisions of the Board. NOW, THEREFORE, BE IT RESOLVED THAT: Section I. Article , Rules of Procedure for Meetings of the Board of Supervisors are hereby created to read as follows: ARTICLE RULES OF PROCEDURE Sec. 1-1. Authorily Section 190.011(5), Florida Statutes, grants the Board of Supervisors the authority to adopt rules and orders pursuant to the provisions of chapter 120 prescribing the conduct of the business of the district. The set of rules set forth within this Article shall be in effect upon their adoption by the Board and until such time as they are amended or new rules adopted. These rules are for the purpose of guidance to assist in the orderly conduct of the meeting; no action of the Board shall be deemed void or invalid by virtue of the Board's failure to follow these rules. Sec. 1-2. General Rules (a) Meetings to be Public: All meetings of the Board shall be open to the public, except as otherwise provided by law. (b)Quorum: A majority of the members of the Board shall constitute a quorum and is necessary for the transaction of business. If a quorum is not present, those in attendance may continue the meeting to another date. (c) Right of Floor: Any Supervisor or member of the public desiring to speak shall be recognized by the Chair, and shall confine his or her remarks to one subject under consideration. (d) District Manager: The District Manager or his/her designee shall attend all meetings of the Board unless excused. The District Manager may make recommendations to the Board and shall have the right to take part in all discussions of the Board, but shall have no vote. The District Manager or his/her designee shall keep the official journal (minutes) and perform such other duties as may be requested. (e) District Attorney: The District Attorney or his/her designee shall attend all meetings of the Board unless excused and shall, upon request, give an opinion, either written or oral, on questions of law. The District Attorney shall act as the Board's parliamentarian. (f) District Engineer: The District Engineer or his/her designee shall attend all meeting of the Board unless excused and shall provide recommendations for maintenance, renewal or replacement of capital improvements based on his observations during the interval between meetings. (g) Contract Operator: The shall attend all meetings of the Board unless excused and shall provide a report to the Board of all operational issues that arose during the interval between meetings. (h) Sec. 1-3. Types of Meetings (a) Regular Meeting: The Board shall meet at the Orchid Cove Clubhouse, 25005 Peacock Lane, Naples, FL for Regular and Special Meetings. The regular Board meetings are to commence 10:00 a.m., on the dates specified in the meeting schedule adopted by the Board annually. (b) Special Meetings: Special meetings may be called by the Chairman or by a majority of the members of the Board. Absent emergency conditions, no special meeting shall be held until at least 72 hours after the call is issued. Only such business may be transacted at a special meeting as may be listed in the call for said meeting or an incident thereto unless 4/5 of the District Board approves adding an additional item. (c) Continued Meetings: Any meeting of the Board may be continued to a later date and time at any place specified in the Motion for Continuance. 2 1611 A4 (d) Workshop Meetings: The Board may meet informally in workshop meetings (open to the public), at the call of the Chairman or of any three (3) members of the Board. No resolutions or other actions may be adopted at such meeting provided that the Board may direct staff to take actions that do not entail the immediate expenditure of District funds. (e) Emergency Meetings: Emergency meetings may be held on the call of the District Manager or the Chairman whenever there is a public emergency affecting life, health, property or the public peace, and whenever practicable, upon no less than twenty four (24) hours' notice to each Supervisor and the public. (f) Telephonic Participation: If a quorum of the Board is physically present, other members of the Board may participate by phone, provided they can be heard on the record and they can hear the other members of the Board and the participating public. Sec. 1-4. Chairman and Duties (a) Chairman: The Chairman, if present, shall preside at all meetings of the Board. In the absence of the Chairman, the Vice Chairman shall preside. In the absence of both the Chairman and the Vice Chairman, the Board shall select a Chairman. (b) Call to Order: The meetings of the Board shall be called to order by the Chairman or, in his or her absence by the Vice Chairman. In the absence of both the Chairman and the Vice Chairman, the meeting shall be called to order by the District Manager for the selection of a temporary Chairman. (c) Preservation of Order: The Chairman shall preserve order and decorum; prevent attacks on personalities or the impugning of members' motives; and confine members in debate to the question under discussion. (d) Points of Order: The Chairman shall determine all points of order, subject to the right of any member to appeal to the Board. If any appeal is taken, the question shall be, "Shall the decision of the Chairman be sustained?" A majority of the Board may overrule the Chairman. (e) Vote: All resolutions shall require only a voice vote; the Chairman may close a public hearing without a vote if there is no objection. Sec. 1-5. Order of Business and Agenda 'i6 111 A4 (a) Order of Business: Unless changed by motion of the Board of Supervisors, the general rule as to the order of business in regular meetings shall be substantially as follows: • Call to Order and Roll Call • Public Comment on Agenda Items • Approval of Minutes • Board Action on Agenda Items before It or Added to the Agenda • Staff Reports • Comments or Requests by Chairman and Board of Supervisors • Public Comments or Requests for Future Action Items • Adjournment The Board may, by motion change the order of business. (b) Agenda: The order of business of each meeting shall be as contained in the agenda prepared under the direction of the District Manager. The agenda shall be a listing by topic or subject to be considered by the Board, and shall be delivered to members of the Board prior to the meeting. (c) Presentation by Members of Board: The agenda shall provide a time when the Chairman or any Supervisor may bring before the Board any business that he/she feels should be deliberated upon by the Board. These matters need not be specifically listed on the agenda. (d) Reading of Minutes: Unless a reading of the minutes of a Board meeting is requested by a member of the Board, such minutes may be approved without reading if the District Clerk previously furnished each member with a copy thereof. (e) Consent Agenda: The Board may adopt a series of measures in one vote as listed on the agenda (or agenda as amended) as a Consent Agenda; the Consent Agenda may appear on the agenda before "non -consent items." Sec. 1-6. Resolutions and Motions (a) Form: Resolutions shall be presented to the Board only in printed or typewritten form. (b) Reading by Title Only: Upon being introduced, each proposed Resolution shall be read by title only, unless any member of the Board requests a full reading of the Resolution. (c) Tie Vote: In the event of a tie in votes on any motion, the motion shall be considered lost. 4 16 11 A4 tl (d) Privilege of Closing*, Debate: Any Supervisor may move to close debate and call the question on the motion being considered which shall be non -debatable. The Supervisor moving the adoption of a n Resolution or motion shall have the privilege of closing the debate. (e) Requests for Resolutions or Legal Opinions: Any member of the District Board may request the District Manager or District Attorney to have prepared proposed Resolutions with such Resolutions to be placed on the agenda of the next scheduled Board meeting, provided the Resolution can be drafted and distributed to members of the Board in said period of time. Members of the Board may request written legal opinions relating to District business, from the District Attorney by majority vote at any meeting. Any member of the Board may, for purposes of inquiry, request verbal opinion or advice on District legal matters directly from the District Attorney. (f) Adjournment: All meetings shall adjourn at a.m./p.m. unless four-fifths (4/5) of the District Board vote to extend the time. (g) Motion to Reconsider: An action of the Board may be reconsidered only at the same meeting at which the action was taken. A motion to reconsider may be made only by a Supervisor who voted on the prevailing side of the question and must be concurred in by a majority of those present at the meeting. Adoption of a motion to reconsider shall rescind the action reconsidered. (h) Motion to Rescind: An action of the Board taken at a previous meeting (the "previous action") may be rescinded at a subsequent meeting. Motions to Rescind shall be governed by the following process: 1. A Supervisor seeking rescission of a previous action shall place a Motion to Consider Rescission on the agenda of a regular Board meeting. If a majority of the full membership of the Board approves the Motion to Consider Rescission, the Motion to Rescind shall be placed on the agenda of the next regular Board meeting. If less than a majority of the full membership vote in favor of the Motion to Consider Rescission, no Motion to Rescind the previous action shall be considered by the Board. 2. Approval of a Motion to Rescind requires the affirmative vote of a majority of the full membership of the Board. 3. If a Motion to Rescind is approved, the Board shall, at the same meeting, either consider the previous action or set a date certain for its consideration. 4. Notwithstanding anything stated above, a Motion to Rescind initiated by a Supervisor who voted on the losing side in connection with the previous action shall not be in order unless the Board determines: a. Subsequent information has become known that (i) would have been material to the Board's decision on the previous action and (ii) would have militated for a different result; or b. A rescission of the previous action is imperative to avoid a material cost, risk, harm, or other jeopardy to the District or its citizens, and the material cost, risk, harm, or other jeopardy could not have been known at the time of the Board's previous action. For purposes of the Motion to Rescind, a Supervisor who was absent for a vote on the motion in connection with the previous action is deemed to have been on the prevailing side of the vote. Sec. 1-7. Citizen's Rights (a) Right to be Heard: Members of the public shall be given a reasonable opportunity to be heard on each agenda item except as provided for below. Public input shall be limited to three (3) minutes with the Chair having the option to allow an additional minute. This right does not apply to: 1. An official act that must be taken to deal with an emergency situation affecting the public health, welfare, or safety, if compliance with the requirements would cause an unreasonable delay in the ability of the Board to act; 2. An official act involving no more than a ministerial act, including, but not limited to, approval of minutes and ceremonial proclamations; 3. A meeting that is exempt from Florida's statutory open meeting requirements; or 4. A meeting during which the Board is acting in a quasi-judicial capacity. This paragraph does not affect the right of a person to be heard as otherwise provided by law. (b) Manner of Addressing the Board: Each person addressing the Board shall step up to the microphone, shall give his/her name and address in an audible tone of voice for the record and, unless further time is granted by the Board, shall limit his/her address to three (3) minutes with the Chair having the right to extend an additional minute of time. All remarks shall be addressed to the Board as a body, and not to any member thereof. No person, other than members of the Board and the person having the floor shall be permitted to enter into any discussion, either directly or through the members of the Board. When requested by any member of the Board the District Manager, District Attorney, as well as other staff, may enter into any discussion. No questions shall be asked the Supervisors, except through the presiding officer. The District Manager, District Attorney, Contract Staff and the District Attorney may ask the Chair for permission to speak at any time. (c) Personal and Slanderous Remarks: Any person making personal, impertinent or slanderous remarks, or who shall become boisterous, while addressing the Board may be requested to leave the meeting and may be forthwith, by the presiding officer, barred from further audience before the Board at the meeting from which ejected. Sec. 1-8. Public to be Heard At the beginning and conclusion of the meeting the Chair shall offer the public the opportunity to speak on any non -agenda item relative to the business of the District for up to three (3) minutes (with the right of the Chair to extend an additional minute). Sec. 9. Suspension and Amendment of These Rules (a) Suspension of These Rules: Any provision of these rules not governed by the District Charter or District Code may be temporarily suspended by a vote of a majority of the Board. (b) Amendment of These Rules: These rules may be amended, or new rules adopted by Resolution. (c) Effect of Variance from Rules: The failure to follow these Rules of Procedure shall not be grounds for invalidating any otherwise lawful act of the Board. SECTION 2. It is the intention of the District Board and it is hereby ordained that the provisions of this Resolution shall become and be made a part of the Port of the Islands Community Improvement District Rules of Procedure, and the sections of this Resolution may be renumbered to accomplish such intent. SECTION 3. If any word, phrase, clause, sentence, or section of this Resolution is for any reason held unconstitutional or invalid, the invalidity thereof shall not affect the validity of any remaining portions of this Resolution. SECTION 4. That this Resolution shall be in full force and effect immediately upon its passage and adoption. PASSED THIS DAY OF 12013. ATTEST: Calvin Teague, Secretary Norine Dillon, Chairman 16 1 1A4 MINUTES OF MEETING PORT OF THE ISLANDS OJ p4G COMMUNITY IMPROVEMENT DISTRICT L he regular meeting of the Board of Supervisors of the Port of the Islands Community 1 provement District was held Friday, October 18, 2013 at 10:00 a.m. at the Orchid Cove Clubhouse; 25005 Peacock Lane; Naples, Florida. Present and constituting a quorum were: Norine Dillon Chairperson Theodore Bissell Vice Chairman Richard Ziko Assistant Secretary Anthony Davis Assistant Secretary Dale Lambert Assistant Secretary Also present were: Calvin Teague District Manager Daniel Cox District Counsel (Via Telephone) Ronald Benson District Engineer Robert Dick Severn Trent Services Operations Robert Edge Field Manager Robert Migdal Severn Trent Services Operations Jean Kungle POI Realty Kathryn Kehlmeier Resident The following is a summary of the discussions and actions taken at the October 18, 2013 Port of the Islands Community Improvement District's Board of Supervisors Meeting. FIRST ORDER OF BUSINESS Call to Order and Roll Call Mrs. Dillon called the meeting to order; Mr. Teague called the roll. SECOND ORDER OF BUSINESS Approval of the Minutes of the September 20, 2013 Meeting Mrs. Dillon stated each Board member received a copy of the Minutes of the September 20, 2013 Meeting; and requested any additions, corrections or deletions. Wednesday, 10-30-13 October 18, 2013 There not being any, 16 11 A4 Port of the Islands CID On MOTION by Mr. Bissell seconded by Mr. Davis with all in favor, the Minutes of the September 20, 2013 Meeting were approved. THIRD ORDER OF BUSINESS Public Comment on Agenda Items • Ms. Kungle commented widening of U.S. 41 will commence March 2014. • Completion of the fire station has been delayed until the end of January 2014 due to issues with the marina store. FOURTH ORDER OF BUSINESS Old Business A. Review of Landscape Maintenance Performance Mrs. Dillon presented a report on the walk-through by Mr. Robert Soto for the Board's information and discussion; a copy of which will be entered into the official record. • The Cays need to be mowed more often. • Mr. Edge will determine when aquatic maintenance was done last. • Ms. Kehlmeier's Committee will review the landscape bids; and Mr. Bissell will serve as a Liaison to the Committee. B. Discussion of Maintenance Cap Accounting • The Board is satisfied with the format and this item will be removed from future agendas. FIFTH ORDER OF BUSINESS New Business There being no new business, the next item followed. SIXTH ORDER OF BUSINESS District Manager's Report A. Approval of the September 30, 2013 Financial Statements and Check Register Mr. Teague presented the September 30, 2013 Financial Statements and Check Register for the Board's review and approval; copies of which will be entered into the official record. • Recertification of the backflow preventers in the amount of $20,000 is for the entire year. ➢ There is a new rule going into effect allowing the recertification to be done every two years. Wednesday, 10-30-13 2 October 18, 2013 16 11 A4 Port of the Islands CID ➢ The Board is considering dividing the cost and having half of them done each year. There being no further discussion, On MOTION by Mr. Bissell seconded by Mr. Lambert with all in favor, the September 30, 2013 Financial Statements and Check Register were approved. B. Motion to Assign Fund Balance Mr. Teague presented the Operating Reserve in the amount of $103,815 as of September 30, 2013 for the Board's consideration; a copy of which will be entered into the official record. • Anything to be designated out of Reserves in the General Fund must be done via motion. There being no comments or questions, On MOTION by Mr. Bissell seconded by Mr. Ziko with all in favor, assignment of the fund balance as of September 30, 2013 was approved as presented. Mr. Teague discussed the Financing Plan as requested by the Board; a copy of which will be entered into the official record. The Severn Trent Services Chief Accountant for the District met with the Auditors who determined that transferring funds from the General Fund to the Wastewater Fund is permissible without changing the budget. The total assessment may be reduced in the General Fund and increased in the Wastewater Fund in next year's budget. • Mr. Cox commented on the report in relation to the Motwani case. There being no further discussion, On MOTION by Mr. Bissell seconded by Mr. Ziko with all in favor, transfer of $368,000 from the General Fund to the Water/Sewer Fund was approved as discussed. Mr. Teague provided a response regarding the two seemingly identical Hole Montes invoices; a copy of which will be entered into the official record. Wednesday, 10-30-13 3 October 18, 2013 16 1'�Portohe Islands ID SEVENTH ORDER OF BUSINESS Field Manager's Report A. Discussion of October 2013 Operations Report Mr. Edge presented the October 2013 Operations Report for discussion; a copy of which will be entered into the official record. • Mr. Edge presented an estimate from Gross Site Development Inc. to grade the roadway; a copy of which will be entered into the official record. Upon further discussion, On MOTION by Mr. Ziko seconded by Mr. Bissell with all in favor, the estimate from Gross Site Development Inc. in the amount of $1,400 to grade the roadway was approved as discussed. ...........--__...................................... • Mr. Lambert suggested this type of work be done on a regular basis. • The road to the well field is in poor condition and the CID has an easement in this location. ➢ It was suggested to get this work done at the same time. Upon further discussion, On MOTION by Mr. Lambert seconded by Mr. Ziko with all in favor, the Field Manager was authorized to have the roadway leading to the well field graded in the same manner as the other well field by Gross Site Development, Inc. in an amount not to exceed $2,500. • Mr. Teague will check on the insurance refund for lightning damage. • Mr. Edge would like to have the lift stations cleaned out. There being no further discussion, On MOTION by Mr. Davis seconded by Mr. Ziko with all in favor, the Field Manager was authorized to have all of the lift stations vacuumed out in an amount not to exceed $2,500. • Mr. Benson discussed upcoming requirements for backflow preventers. • Water and sewer lines for Sunset Cays Lakes were conveyed to the CID and only include the underground utilities. Wednesday, 10-30-13 4 October 18, 2013 a� 1 6 ort o£ the Islands CID • The Stop Signs by the entrance to the development were required and put in by the county. EIGHTH ORDER OF BUSINESS Attorney's Report B. Update on Liquidated Damages from Xlyem Water Solutions USA (ITT Technologies) • Mr. Cox just received the check which will be forwarded to ITT Technologies. A. Update on North Hotel Foreclosure Proceedings • Mr. Cox filed a motion for summary judgment. • The CID is on the docket for February 2, 2014; and Mr. Cox has two hours to argue the CID's side in the case. C. Discussion of Rules of Procedure • Mr. Lambert suggested coming up with something more informal than a Resolution. • Any items not on the agenda mandate that audience members be given the opportunity to discuss before voting on it. • The Board discussed audio issues when audience members speak at meetings. • The Board discussed the possibility of holding a workshop or starting the next meeting earlier to address this item. There being no further discussion, On MOTION by Mr. Davis seconded by Mr. Ziko, with Mrs. Dillon, Mr. Bissell, Mr. Davis, and Mr. Ziko voting aye; and Mr. Lambert voting nay, commencement of the next Board meeting at 9:00 a.m. to address the Rules of Procedure was approved. NINTH ORDER OF BUSINESS Engineer's Report • Mr. Benson presented a list of items required by the Ochopee Fire District regarding the water system. ➢ Mr. Benson will gather these items and respond to the Fire District. • Mr. Benson will meet with DEP to ensure all of the sampling events are up to date and that the DEP has all results. TENTH ORDER OF BUSINESS Supervisors' Requests • Code Enforcement was contacted regarding the North Hotel property condition. Wednesday, 10-30-13 5 1611 A4 October 18, 2013 Port of the Islands CID • Mr. Edge will contact the DOT regarding the light at the intersection which is stuck on red. • The generator behind the canal has a bad fuel pump which is currently being repaired. ELEVENTH ORDER OF BUSINESS Public Comment Period Ms. Kehlmeier was told by Mrs. Dillon she has not heard anything back regarding the presentation on manatees. TWELFTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Bissell seconded by Mr. Davis with all in favor, the meeting was adjourned at 12:03 p.m. r. r- Calvin T -ii Norine Dillon Secretary Chairperson Wednesday, 10-30-13 6 16 11 A 5 VERONA WALK COMMUNITY DEVELOPMENT DISTRICT c/o Special District Services, Inc. 2501 Burns Road, Suite A Palm Beach Gardens, Florida 33410 (561) 630-4922 Fax: (561) 630-4923 Re: Verona Walk Community Development District To Whom It May Concern: Pursuant to Florida law, enclosed please find the Fiscal Year 2013-2014 (October 1, 2013 — September 30, 2014) Regular Meeting Schedule for the Verona Walk Community Development District, as published in the Naples Daily News on September 23, 2013. If you have any questions and/or comments, please do not hesitate to contact our office. Sincerely, SPECIAL DISTRICT SERVICES, INC. U'qt Laura J. Are er Enclosure i September 27, 2013 VIA CERTIFIED MAIL — o —j ko RETURN RECEIPT REQUESTED .o 0 p N `� Clerk of the Circuit Court `f' N v Collier County Courthouse 3315 Tamiami Trail East, #102 Naples, Florida 34112-5324 Re: Verona Walk Community Development District To Whom It May Concern: Pursuant to Florida law, enclosed please find the Fiscal Year 2013-2014 (October 1, 2013 — September 30, 2014) Regular Meeting Schedule for the Verona Walk Community Development District, as published in the Naples Daily News on September 23, 2013. If you have any questions and/or comments, please do not hesitate to contact our office. Sincerely, SPECIAL DISTRICT SERVICES, INC. U'qt Laura J. Are er Enclosure 16 11 A5 VERONA WALK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2013/2014 REGULAR MEETING SCHEDULE NOTICE IS HEREBY GIVEN that the Board of Supervisors of the Verona Walk Community Development District will hold Regular Meetings at 10:00 a.m. in the Town Center at Verona Walk located at 8090 Sorrento Lane, Naples, Florida 34114, on the following date: October 11, 2013 November 8, 2013 December 13, 2013 January 10, 2014 February 14, 2014 March 14, 2014 April ll, 2014 May 9, 2014 June 13, 2014 July 11, 2014 August 8, 2014 September 12, 2014 The purpose of the meetings is to conduct any business coming before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Copies of the Agendas for any of the meetings may be obtained by contacting the District Manager at (561) 630-4922 and/or toll free at 1-877-737-4922 five (5) days prior to the date of the particular meeting. From time to time one or more Supervisors may participate by telephone; therefore, at the location of these meetings there will be a speaker telephone present so that interested persons can attend the meetings at the above location and be fully informed of the discussions taking place either in person or by telephone communication. Said meetings may be continued as found necessary to a date and time certain as stated on the record. If any person decides to appeal any decision made with respect to any matter considered at these meetings, such person will need a record of the proceedings and such person may need to insure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based. In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of these meetings should contact the District Manager at (561) 630-4922 and/or toll free at 1-877-737-4922 at least seven (7) days prior to the date of the particular meeting. VERONA WALK COMMUNITY DEVELOPMENT DISTRICT PUBLISH: NAPLES DAILY NEWS 09/23/13 AVE MARIA STEWARDSHIP COMMUNITY DISTRICT c/o Special District Services, Inc. 2501 Burns Road, Suite A Palm Beach Gardens, Florida 33410 (561) 6304922 Fax: (561) 630-4923 September 6, 2013 VIA CERTIFIED MAIL — RETURN RECEIPT REQUESTED Clerk of the Circuit Court Collier County Courthouse 3315 Tamiami Trail East Naples, Florida 34112-5324 Re: Ave Maria Stewardship Community District To Whom It May Concern: Pursuant to Florida law, enclosed please find the Fiscal Year 2013-2014 (October 1, 2013 — September 30, 2014) Regular Meeting Schedule for the Ave Maria Stewardship Community District as published in the Naples Daily News on September 20, 2013. If you have any questions and/or comments, please do not hesitate to contact us. Sincerely, SPECIAL DIS�T�tICT SERVICES, INC. A / .9, 1 Laura J. Arc e Enclosure (IV C) f'• M 16 11 A6 AVE MARIA STEWARDSHIP COMMUNITY DISTRICT FISCAL YEAR 2013/2014 REGULAR MEETING SCHEDULE NOTICE IS HEREBY GIVEN that the Board of Supervisors of the Ave Maria Stewardship Community District will hold Regular Meetings in the Ave Maria Master Association (office/fitness center) located at 5076 Annunciation Circle, Suite 103, Ave Maria, Florida 34142, at 9:00 a.m. on the following dates: October 1, 2013 November 5, 2013 December 3, 2013 January 7, 2014 February 4, 2014 March 4, 2014 April 1, 2014 May 6, 2014 June 3, 2014 July 1, 2014 August 5, 2014 September 2, 2014 The purpose of the meetings is to conduct any and all business coming before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Copies of the Agenda for any of the meetings may be obtained by contacting the District Manager at (561) 630-4922 and/or toll free at 1-877-737-4922 five (5) days prior to the date of the particular meeting. From time to time one or more Supervisors may participate by telephone; therefore a speaker telephone will be present at the meeting location so that Supervisors may be fully informed of the discussions taking place. Meetings may be continued as found necessary to a time and place specified on the record. If any person decides to appeal any decision made with respect to any matter considered at these meetings, such person will need a record of the proceedings and such person may need to insure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based. In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of these meetings should contact the District Manager at (561) 630-4922 and/or toll-free at 1-877-737-4922 at least seven (7) days prior to the date of the particular meeting. AVE MARIA STEWARDSHIP COMMUNITY DISTRICT PUBLISH: NAPLES DAILY NEWS 09/20/13 1611 A 7 ,14? 4 QUARRY COMMUNITY DEVELOPMENT DISTRICT c/o Special District Services, Inc. 2501 Burns Road, Suite A Palm Beach Gardens, Florida 33410 (561)630-4922 Fax: (561) 630-4923 September 27, 2013 VIA CERTIFIED MAIL — RETURN RECEIPT REQUESTED Clerk of the Circuit Court Dwight E. Brock Collier County Courthouse 3315 Tamiami Trail East Naples, Florida 34112 Re: Quarry Community Development District To Whom It May Concern: Pursuant to Florida law, enclosed please find the Fiscal Year 2013-2014 (October 1, 2013 — September 30, 2014) Regular Meeting Schedule for the Quarry Community Development District, as published in the Naples Daily News on September 23, 2013. If you have any questions and/or comments, please do not hesitate to contact our office. Sincerely, SPECIAL DISTRICT SERVICES, INC. Laura J. Ac r Enclosure O r O C-) cn cn r► O - Pursuant to Florida law, enclosed please find the Fiscal Year 2013-2014 (October 1, 2013 — September 30, 2014) Regular Meeting Schedule for the Quarry Community Development District, as published in the Naples Daily News on September 23, 2013. If you have any questions and/or comments, please do not hesitate to contact our office. Sincerely, SPECIAL DISTRICT SERVICES, INC. Laura J. Ac r Enclosure 16 11 A7 It QUARRY COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2013/2014 REGULAR MEETING SCHEDULE NOTICE IS HEREBY GIVEN that the Board of Supervisors of the Quarry Community Development District will hold Regular Meetings at 1:00 p.m. in the Town Center at the Golf Lodge at The Quarry located at 8950 Weathered Stone Drive, Naples, Florida 34120, on the following dates: October 11, 2013 November 8, 2013 December 13, 2013 January 10, 2014 February 14, 2014 March 14, 2014 April 11, 2014 May 9, 2014 June 13, 2014 July 11, 2014 August 8, 2014 September 12, 2014 The purpose of the meetings is to conduct any business coming before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Copies of the Agendas for any of the meetings may be obtained by contacting the District Manager at (561) 630-4922 and/or toll free at 1-877-737-4922 five (5) days prior to the date of the particular meeting. From time to time one or more Supervisors will participate by telephone; therefore, a speaker telephone will be present at the location of these meetings so that Supervisors can attend the meetings and be fully informed of the discussions taking place either in person or by telephone. Meetings may be continued to a date, time, and place certain to be specified on the record. If any person decides to appeal any decision made with respect to any matter considered at these meetings, such person will need a record of the proceedings and such person may need to insure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based. In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of these meetings should contact the District Manager at (561) 630-4922 and/or toll free at 1-877-737-4922 at least seven (7) days prior to the date of the particular meeting. QUARRY COMMUNITY DEVELOPMENT DISTRICT PUBLISH: NAPLES DAILY NEWS 09/23/13 J. Christopher Lombardo, Chairman John McGowan, Vice Chairman J. Norman E. Feder, Treasurer Margaret Hanson, Commissioner M. James Burke, Commissioner 16111"A8 �oA�aa�FS F I L. F E` � f'Veteraps Park Drive E Ec 213 Naples, FL 34109 SEP 26 (4PP `� 222 F` Fax (239) 597-7082 CLERK OF i:iJU;w North Naples Fire Control and-Aescue District ---_C. C_ September 24, 2013 Mr. Derek Johnson, General Accounting Manager Clerk of the Circuit Court, Finance Department 3299 Tamiami Trail East, #403 Naples, FL 34112 Dear Mr. Johnson, Enclosed please find the following: 1. Copy of Resolution 13-022 of the North Naples Fire Control & Rescue District, adopting the final millage rate for the fiscal year 2013-2014. 2. Copy of Resolution 13-023 of the North Naples Fire Control & Rescue District, adopting the final impact fee rates for the fiscal year 2013-2014. 3. Copy of Resolution 13-024 adopting the Final Budget for the fiscal year 2013-2014 for the General Fund and the Inspection Fee Fund. 4. Copy of Resolution 13-025 adopting the Final Budget for the Impact Fee Fund for the fiscal year 2013-2014. 5. Copy of the Budget for the fiscal year 2013-2014 for the General Fund, the Impact Fee Fund and the Inspection Fee Fund for the North Naples Fire Control & Rescue District. If you require any additional information, please contact me at the above number. Very truly yours, BECKY BRONSDON Assistant Chief of Administrative Services Enclosures BJB/bb �QS-, 1611Ag J. Christopher Lombardo, ChairmanF E 1885 Veterans Park Drive John McGowan, Vice Chairman J. a C E Naples, FL 34109 Norman E. Feder, Treasurer t;' E Margaret Hanson, Commissioner -r1_ (239) 597-3222 M. James Burke, Commissioner Fax (239) 597-7082 North Naples Fire Control and Rescue District September 24, 2013 Board of County Commissioners 3299 Tamiami Trail East, Suite 303 Naples, FL 34112 To the Board of County Commissioners, Enclosed please find the following: 1. Copy of Resolution 13-022 of the North Naples Fire Control & Rescue District, adopting the final millage rate for the fiscal year 2013-2014. 2. Copy of Resolution 13-023 of the North Naples Fire Control & Rescue District, adopting the final impact fee rates for the fiscal year 2013-2014. 3. Copy of Resolution 13-024 adopting the Final Budget for the fiscal year 2013-2014 for the General Fund and the Inspection Fee Fund. 4. Copy of Resolution 13-025 adopting the Final Budget for the Impact Fee Fund for the fiscal year 2013-2014. 5. Copy of the Budget for the fiscal year 2013-2014 for the General Fund, the Impact Fee Fund and the Inspection Fee Fund for the North Naples Fire Control & Rescue District. If you require any additional information, please contact me at the above number. Very truly yours, U"41 JA�,zod�� BECKY BRONSDON Assistant Chief of Administrative Services Enclosures BJ B/bb 16 11 A8 RESOLUTION 13-022 A RESOLUTION OF THE NORTH NAPLES FIRE CONTROL & RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL LEVY OF AD VALOREM TAXES FOR FISCAL YEAR 2013-2014, PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, sections 1 and 3 of the North Naples Fire Control & Rescue District's Charter within section 3 of chapter 99-450, Laws of Florida, authorizes the North Naples Fire Control & Rescue District to levy an ad valorem taxation on property within its boundaries in Collier County in an amount not to exceed 1 mills; and WHEREAS, the North Naples Fire Control & Rescue District on September 23, 2013 adopted Fiscal Year 2013-2014 Final Millage Rate following the public hearing required by section 200.065, Florida Statutes; and WHEREAS, the gross taxable value for operating purposes not exempt from ad valorem taxation within the North Naples Fire Control & Rescue District has been certified by the Collier County Property Appraiser as $22,908,452,500; NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that the Fiscal Year 2013-2014 operating millage rate for the North Naples Fire Control & Rescue District is 1.00 mills per $1,000.00, which is more than the rolled -back rate of .9828 mills per $1,000.00 by 1.75%. Such millage rate will be collected pursuant to the same manner and form as county taxes. BJB/bb 9-19-13 1611 A8 ' RESOLUTION 13-022 SEPTEMBER 23, 2013 PAGE TWO OF THREE This resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner4bAOA, who moved its adoption. �Q ,, , " The motion was seconded by Commissioner p�ff , and the Vote was as follows: Commissioner J. Christopher Lombardo: -4e5 Commissioner John McGowan: �j (), Commissioner Norman E. Feder: Commissioner Margaret Hanson: 'e Commissioner M. James Burke: 61�4 Duly passed on this 23rd day of September, 2013 by the Board of Fire Commissioners of the North Naples Fire Control and Rescue District. NORTH NAPLES--FIRE_CONTROL & RESCUE DISTRICT ' "bti*pher Lombardo, Chai issionef rdhn O.`McGowan. Vice Chairman Norman E. Feder, BJB/bb 9-19-13 2 RESOLUTION 13-022 SEPTEMBER 23, 2013 PAGE THREE OF THREE Margaret Hanson 4� Commissioner M. James Burke BJB/bb 9-19-13 16'11 A8 -.--I 16 1' 1 A8, 11 RESOLUTION 13-023 A RESOLUTION OF THE NORTH NAPLES FIRE CONTROL & RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING FINAL IMPACT FEE RATES FOR FISCAL YEAR 2013-2014, PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, impact fees is a funding mechanism that a local government may utilize to pay for public improvements that are necessary to serve new growth; and WHEREAS, in order to be constitutional, impact fees must satisfy a dual rational nexus test; and WHEREAS, the dual rational nexus test requires a local government to show a reasonable nexus between the local government's need for additional capital facilities and the new construction and that a special benefit is conferred upon the fee payers; and WHEREAS, section 8 of the North Naples Fire Control & Rescue District's Charter within section 3 of chapter 99-450, Laws of Florida, authorizes the North Naples Fire Control & Rescue District to assess impact fees for capital improvements on new construction within its boundaries; and WHEREAS, the calculation of impact fee rates assessed effective for the 2013- 2014 fiscal year was based upon the most recent and localized data, as evidenced by the Fire/Rescue Service Impact Fee Update Study dated January 2006; and WHEREAS, the accounting of the impact fee revenues and expenditures are provided for and reported in a separate and segregated special revenue fund entitled Impact Fee Fund; and LD 9-6-13/13JB/bb 9-19-13 1 RESOLUTION 13-023 SEPTEMBER 23, 2013 PAGE TWO OF FOUR 1611A8 *v WHEREAS, Collier County collects the impact fees for the District and charges an administrative fee to cover the County's actual costs of such collection, pursuant to an Interlocal Agreement dated September 25, 1990; and WHEREAS, the impact fees adopted by the Board of Fire Commissioners of the North Naples Fire Control and Rescue District for the 2013-2014 fiscal year are imposed in compliance with Section 163.31801, Florida Statutes; and WHEREAS, the final impact fee rates adopted by the Board of Fire Commissioners were adopted at a Public Meeting held on September 23, 2013; NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that the final charges for impact fees of $0.28 per square foot of defined living area for residential development and $0.99 per square foot of useable area for commercial and industrial structures as defined in section 8 of the North Naples Fire Control & Rescue District's Charter within section 3 of chapter 99- 450, Laws of Florida, are adopted to be used for capital improvements that are necessary to serve new growth in accordance with Florida law. No reduction in the assessed impact fee charge is authorized. This resolution shall take effect immediately upon its adop tion. The foregoing resolution was offered by Commissioner LD 9-6-13BJB/bb 9-19-13 2 RESOLUTION 13-023 SEPTEMBER 23, 2013 PAGE THREE OF FOUR who moved its adoption. The motion was seconded by Commissioner4 and the Vote was as follows: Commissioner J. Christopher Lombardo: 10 Commissioner John McGowan: Commissioner Norman E. Feder: Commissioner Margaret Hanson: A Commissioner M. James Burke: D6Q4a Duly passed on this 23rd day of September, 2013 by the Board of Fire Commissioners of the North Naples Fire Control and Rescue District. ............... _ FIRE CONTROL & RESCUE DISTRICT Lombardo, O. WCAwan. Vice Chairman NorinanE. Feder, Treasurer issioner/Margaret Hanson LD 9-6-13/13JB/bb 9-19-13 3 1611 A8 A RESOLUTION 13-023 SEPTEMBER 9, 2013 PAGE THREE OF FOUR A b,5 Commissioner M. James Burke LD 9-6-13BJB/bb 9-19-13 4 ib 11 A8 10 RESOLUTION 13-024 A RESOLUTION OF THE NORTH NAPLES FIRE CONTROL & RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGETS FOR THE GENERAL FUND AND INSPECTION FEE FUND FOR FISCAL YEAR 2013-2014; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS , the North Naples Fire Control & Rescue District of Collier County, Florida, on September 23, 2013 held a public hearing as required by Florida Statute 200.065; and WHEREAS, the North Naples Fire Control & Rescue District of Collier County, Florida, set forth the final appropriations in the amount of $23,584,713 and final revenue estimates in the amount of $22,889,547 for the General Fund for the Fiscal Year 2013-2014; and WHEREAS, the North Naples Fire Control & Rescue District of Collier County, Florida, set forth the final appropriations in the amount of $376,399 and final revenue estimates in the amount of $415,500 for the Inspection Fee Fund for the fiscal year 2013-2014; NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that: 1. The Fiscal year 2013/2014 Final Budget for the General Fund be adopted, 2. The Fiscal year 2013/2014 Final Budget for the Inspection Fee Fund be adopted. This resolution shall take effect immediately upon its adoption. BJB/bb 9-19-13 RESOLUTION 13-024 1611A 8 SEPTEMBER 23, 2013 PAGE TWO OF THREE The foregoing resolution was offered by Commissioner who moved its adoption. , The motion was seconded by Commissioner RJ /� \ , and the Vote was as follows: Commissioner J. Christopher Lombardo: Commissioner John McGowan: Commissioner Norman E. Feder: e Commissioner Margaret Hanson: Commissioner M. James Burke- V Duly passed on this 23rd day of September, 2013 by the Board of Fire Commissioners of the North Naples Fire Control and Rescue District. NORTH NAPLES FIRE CONTROL &-RES-CUE DISTRICT s Lombardo, Johd"Q. MclGowA, Vice Chairman Norman E. BJBJbb 9-19-13 2 RESOLUTION 13-024 SEPTEMBER 23, 2013 PAGE THREE OF THREE BJB/bb 9-19-13 16 tj A8 Commissioner M. James Burke 16 1-1 A8 y RESOLUTION 13-025 A RESOLUTION OF THE NORTH NAPLES FIRE CONTROL & RESCUE DISTRICT OF COLLIER COUNTY FLORIDA, ADOPTING THE FINAL BUDGET FOR THE IMPACT FEE FUND FOR FISCAL YEAR 2013/2014; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS , the North Naples Fire Control & Rescue District of Collier County, Florida, on September 23, 2013 held a public hearing as required by Florida Statute 200.065; and WHEREAS, the North Naples Fire Control & Rescue District of Collier County, Florida, set forth the final appropriations in the amount of $812,000 and final revenue estimates in the amount of $806,000 for the Impact Fee Fund for the Fiscal Year 2013-2014; NOW, THEREFORE, BE IT RESOLVED by the BOARD OF FIRE COMMISSIONERS OF THE NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT of Collier County Florida, that the fiscal year 2013/2014 Final Budget for the Impact Fee Fund be adopted. This resolution shall take effect immediately upon its adoption. The foregoing resolution was offered by Commissioner a , who moved its adoption. 6aThe motion was seconded by Commissioner 1 `� , and the Vote was as follows: BJB/bb 9-7-12 16 11 A8 "+ RESOLUTION 13-025 SEPTEMBER 23, 2013 PAGE TWO OF TWO Commissioner J. Christopher Lombardo: ws Commissioner John McGowan: eS Commissioner Norman E. Feder: Commissioner Margaret Hanson:_ Commissioner M. James Burke-abNfi. Duly passed on this 23rd day of September, 2013 by the Board of Fire Commissioners of the North Naples Fire Control and Rescue District. RCI] 71 Y; I Commissioner CONTROL & RESCUE DISTRICT pher Lombardo, Chairman Vice Chairman Norman E. Feder, Treasurer Margaret Hanson Commissioner M. James Burke BJB/bb 9-7-12 2 I _ ,NORTH HAFT-ES - � F16 N61' I )North 1b 11 A8 Naples Fire Control and Rescue District Fiscal Year 2013-2014 Table of Contents General Information BoardMembers......................................................................... 5 District Staff.............................................................................. 6 Budget Planning Calendar........................................................... 7 District's Mission Statement......................................................... 8 Organizational Chart ................................................................... 9 Letter from the Fire Chief............................................................. 10 Budget Overview General Fund Summary ............................................................... 13 Impact Fee Fund Summary .......................................................... 22 Inspection Fee Fund Summary ...................................................... 24 General Fund Revenue Detail AdValorem............................................................................... 26 Interest.................................................................................... 26 Firewatch................................................................................. 27 OtherRevenue.......................................................................... 27 General Fund Revenue Recap ...................................................... 28 General Fund Expenditure Detail General Fund Expenditure Overview ............................................... 29 Salaries.................................................................................... 30 OnCall Pay.............................................................................. 34 Professional and Incentive Pay ..................................................... 34 Overtime.................................................................................. 35 TrainingBonus.......................................................................... 36 HolidayPay.............................................................................. 37 SickTime Payout....................................................................... 37 Vacation Payout........................................................................ 38 Retirement — FRS...................................................................... 38 Retirement — Chapter 175............................................................ 39 Retirement — Commissioners........................................................ 33 SocialSecurity........................................................................... 39 Worker's Compensation............................................................... 40 Short/Long Term Disability........................................................... 40 Life/Health Insurance.................................................................. 41 Post Employment Health Plan ...................................................... 41 Employee Physicals.................................................................... 42 2 1611 A8 R I S E E Fl. North Naples Fire Control and Rescue District Retirement Recognition............................................................... 42 Unemployment Insurance........................................................................ 42 Fiscal Year 2013-2014 Table of Contents (Continued) Operating Expenditures: Building, Auto, Property, Liability Insurance ..................................... 43 Communications........................................................................ 43 Telephone................................................................................ 44 Utilities.................................................................................... 44 Vehicle Maintenance.................................................................. 45 Building Maintenance — General ................................................... 46 Building Repair & Maintenance — Station 40 .................................... 48 Building Repair & Maintenance — Station 42 .................................... 48 Building Repair & Maintenance — Station 43 .................................... 48 Building Repair & Maintenance — Station 44 .................................... 49 Building Repair & Maintenance — Station 45 .................................... 49 Building Repair & Maintenance — Station 46 .................................... 49 Building Repair & Maintenance — Station 47 .................................... 49 Building Repair & Maintenance — Support Services ........................... 49 Equipment Repair & Maintenance — Fire ......................................... 50 Equipment Repair & Maintenance — SCBA...................................... 50 Equipment Repair & Maintenance — Nozzle ..................................... 50 Computer Maintenance............................................................... 51 Hydrant Maintenance & Repair ...................................................... 52 Emergency Medical Services/Supplies........................................... 52 OfficeSupplies.......................................................................... 53 Office Equipment — Non -Capital .................................................... 55 Fire Equipment — Non-Capital....................................................... 56 Shop Equipment — Non -Capital ..................................................... 56 Warehouse/Logistics Equipment — Non -Capital ................................ 57 Professional Fees...................................................................... 57 Collier County Property Appraiser ................................................. 58 Collier County Tax Collector......................................................... 58 AuditorFees............................................................................. 58 Water & Sewer Assessment — Station 44 ........................................ 59 Travel & Per Diem...................................................................... 59 Public Information Office.............................................................. 60 Public Education Office............................................................... 60 Vehicle Fuel & Oil....................................................................... 61 Training & Education (Courses/Conferences).................................... 62 TrainingSupplies........................................................................ 63 Miscellaneous Expense................................................................ 63 3 .! oa� 16 A FS F E I g5 E E. FL' North Naples Fire Control and Rescue District Subscription/Dues........................................................................ 64 Legal Advertisements................................................................... 65 Fiscal Year 2013-2014 Table of Contents (Continued) DiveTeam................................................................................ 65 Hazardous Material Team............................................................ 66 Technical Rescue Team.............................................................. 67 BoatTeam................................................................................ 68 CERT...................................................................................... 68 Fire Prevention Materials & Supplies .............................................. 66 Contingency.............................................................................. 69 Debt Service: Principal................................................................................... 69 Interest.................................................................................... 69 Capital Purchases: Station Improvements & Equipment ................................................ 70 Fire and Rescue Equipment.......................................................... 70 Protective Gear........................................................................... 70 MedicalEquipment...................................................................... 71 Communication Equipment........................................................... 71 OfficeEquipment........................................................................ 71 Computers................................................................................. 71 TRTEquipment........................................................................... 72 BoatTeam................................................................................. 72 TrainingEquipment..................................................................... 72 Vehicles.................................................................................... 72 ShopEquipment......................................................................... 72 Logistics/Warehouse.................................................................... 73 HazMatTeam............................................................................. 73 FireApparatus............................................................................ 73 DiveTeam..................................................................................... 73 Fire Prevention Equipment............................................................ 74 Land......................................................................................... 74 Reserves.................................................................................. 75 Supplemental Information: Contact Information.................................................................. 77 Budget Resolutions.................................................................. 78 Ll apF 1611 A8 F H I C5 E U. �E ., FL North Naples Fire Control and Rescue District Board of Fire Commissioners J. Christopher Lombardo, Chairman John McGowan, Vice -Chair Norman E. Feder, Treasurer Margaret Hanson, Commissioner M. James Burke, Commissioner 5 I)North A8 161Naples Fire Control and Rescue District Orly C. Stolts, Fire Chief Becky Bronsdon, Assistant Fire Chief of Administrative Services Mike Swanson, Deputy Chief of Safety, Training & Special Operations Jorge Aguilera, Deputy Chief of Emergency Medical Services & Community Relations Sal D'Angelo, Deputy Chief of Operations n P�H 1611 A g �p�fS F `E I CS E U. E ' FL North Naples Fire Control and Rescue District Budget Planning Calendar Fiscal Year 2013-2014 Estimated Preliminary Property Value Provided by Collier County Property Appraiser....................................................... June 1, 2013 Board of Fire Commissioners Establishes Preliminary Maximum July 11, 2013 Millage Rate for DR -420 — July 2013 Regular Board Meeting...... July 25, 2013 Budget Workshop at 5:30 p.m. at Station 45 ............................ Tentative Budget Hearing at Station 45 at 5:05 p.m .................. Final Budget Hearing at Station 45 at 5:05 p.m ....................... September 9, 2013 September 23, 2013 7 as1 6 01 A8 �_ R I 5 R C E U. E FL North Naples Fire Control and Rescue District OUR MISSION: The mission of the North Naples Fire Control and Rescue District is to protect life and property from fire and other emergencies through incident response, public education and code enforcement, while delivering the highest level of service, including Advanced Life Support Services, to our residents through the prudent management of our time, resources and personnel. OUR COMMITMENTS: TO OUR RESIDENTS AND THE COMMUNITY: We are committed to meeting the needs and expectations of our residents today and in the future, to develop innovative solutions to the service delivery challenges we encounter, and to provide rapid response delivered by dedicated and caring professionals. TO OUR EMPLOYEES: We are committed to providing a working environment characterized by trust and respect, supportive of open and honest communication, and fostering professional growth, community involvement, and illustrating the highest ethical, moral and personal standards to incite public trust. "Saving lives every way we can......" 8 �U!6,04 s 1611 A8 FP%Et `E IS RC E FL North Naples Fire Control and Rescue District To The Board of Fire Commissioners and Residents of our District: On behalf of the staff of the North Naples Fire Control and Rescue District, I am pleased to present the General Fund, Impact Fee Fund and Inspection Fee Fund budgets for the fiscal year ending September 30, 2014. These budgets are a product of the guidance and direction of the Board of Fire Commissioners, identification of the needs of each division, input from the community, and recommendations of the District's professional staff. The needs of the North Naples Fire District community have dramatically changed over the course of the last fifteen years, and the Fire District has consistently adapted to these changes. The primary response is no longer limited to just fires — the need to respond to chemical spills on 1-75, high angle and confined space rescues, and water rescue incidents have significantly increased, and the Fire District has had to adapt to be able to protect the lives and property of the residents of and visitors to our community. Like all independent fire districts, almost all of our revenue is generated by property taxes. We do not charge a fee for providing fire protections services. Each year, the Collier County Property Appraiser establishes the taxable value for property located within the District, and the Board of Fire Commissioners establishes the millage rate which, according to the District's Enabling Act, cannot exceed 1 mil, or $1.00 for every $1,000 of taxable value. Once again, for the fiscal year ending September 30, 2014, the North Naples Fire District is proud to have one of the lowest millage rates in Southwest Florida, and the lowest millage rate of any independent fire district in Collier County. Even though the property value in the District has decreased over the last few years resulting in declining revenue, the Board of Fire Commissioners has consistently managed to maintain operations at the 1 mil tax levy. For fiscal year 2013-2014, the appraised taxable value is $22.9 Billion. This appraised value represents a decline of 20 percent in the District's taxable property value and corresponding Ad Valorem revenue since the 2007-2008 fiscal year, and a decline of 11.50 percent since 2008-2009. However, in comparison to the 2012-2013 fiscal year, the 2013-2014 taxable property value reflects a 3 percent increase. We are encouraged by the reversal in downward trend, and the Board continues to make every effort to encourage development and new growth within the District. Challenges of the Fiscal Year 2013-2014 Budget As an agency dependent upon property taxes for revenue, the District has been faced with many financial challenges resulting from the decline in property value over the last several years. Pursuant to its enabling legislation, the District's 10 North Naples Fire Control and Rescue District millage rate is capped at a maximum of 1 mil; therefore, each year the property value has declined, the District's main source of revenue has also declined. The challenge of decreasing revenue is further compounded by the nature of the services provided by the District. Emergency service is labor intensive, with most of our expenses related to personnel. Each year revenues are decreased, it becomes more difficult to reduce expenditures without affecting the level of service that the community requires and expects. Fortunately, the District has worked diligently to build reserves to enable the retention of the level of service. District Goals The District goals include: 1. Develop strategic plan for future delivery of fire and emergency medical service. 2. Reduce use of reserves to fund District services. 3. Maintain quality Advanced Life Support non -transport delivery. 4. Expand public knowledge of the District's mission. In addition to addressing the goals of the District, this budget adheres to three financial principles: 1. Project revenues at realistic levels 2. Fully fund operating requirements 3. Maintain cash reserves at a fiscally responsible level A significant part of the annual budgetary process is the review and updating of the District's Five Year Strategic Plan. The Five Year Plan identifies needed capital improvements, infrastructure and equipment and facilities requirements over the next five years, and works in conjunction with the annual budget to ensure the Plan is realistic and fundable. Conclusion The District's annual budget is one of the most important policies adopted by the Board of Fire Commissioners each year, reflecting the financial policies by allocating the appropriate level of funding for the operation of the District. It must be noted that the budget remains an essential tool for the operation of the District, and must be evaluated regularly as actual funding requirements are met. ORLY STOLS Fire Chief 11 ■ 6 1 1 A8 R Z -E E' E North Naples Fire Control and Rescue District Fiscal Year 2013-2014 General Fund Budget Summary • The General Fund Budget reflects the same millage rate as fiscal year 2012-2013, or 1.0000. The resulting tax revenue represents a tax revenue increase of 3%. 12 $23,200,000,000 $23,000,000,000 $22,800,000,000 $22,600,000,000 $22,400,000,000 $22,200,000,000 $22,000,000,000 $21,800,000,000 $21,600,000,000 �o<FS 16 1 1 �+ R' I 5 E E 1P•: FL' North Naples Fire Control and Rescue District • Total General Fund revenue is $726,278, or 3% more, than the prior year. • Increase in revenue is due to the addition of anticipated fees for existing building inspections, which the Board has indicated it will adopt for the 2013-2014 fiscal year, and reflects in increase in Ad Valorem revenue resulting from an increase in taxable property value. 2012-2013 GF Revenue I ®Ad Valorem Taxes H Interest Income ® Rental Income ❑ Other Income 13 K"ApFs 1611R � F -E V R I cS E U. E FL North Naples Fire Control and Rescue District Total budgeted expenses are $23,584,713, or less than 1 percent less than the prior fiscal year. Personnel expenses constitute 84 percent of total General Fund expenditures, with employee wages representing the largest percentage of the District's personnel expenses. Unlike the private sector, the District cannot merely cut personnel to reduce costs. As an emergency responder, loss of personnel is a public safety issue, and cutting staff results in lowering the level of service to our community, placing life and property at risk. The 2013-2014 budgeted personnel expenses reflect an increase of $506,781 as compared to the prior fiscal year, since those costs reflect the addition of 11 firefighter positions for the last quarter of the year to provide staffing for Station #48, a new administrative assistant position and a new facilities technician. • Operating expenses represent those costs associated with operating and maintaining the District's facilities, equipment, apparatus and services. Operating expenses contained within the 2013-2014 budget reflect a decrease of $28,929 as compared to the prior fiscal year. • Capital expenditures provide for the purchase of capital assets, including vehicles, apparatus, computers and equipment that exceed $1,000 in cost and have a useful life of more than one year. The total capital expenditures provided for in the 2013-2014 budget represent a decrease of $480,637 or 41 % as compared to the 2013-2014 budgeted amount. The capital purchases are funded by the General Fund reserves. 14 �Fs A8 I: S R C E:. U ' Ei FL� North Naples Fire Control and Rescue District 2013-2014 GF Expenditures 15 ■ Personnel ■ Operating ['Debt Service ❑ Cap ita I R 16 11 A8 � Z S E E FL` North Naples Fire Control and Rescue District • Pursuant to District Policy Section 40.09 — Fund Balance and Reserve Policy, the Board has established that the projected deficit for a single fiscal year will not exceed 10 percent of the budgeted expenditures, and at no time will total General Fund reserves be less than the Assigned Fund Balance Operating Reserve plus 40 percent of that amount. Projected use of reserves is $991,720, which falls within the noted parameters of the Fund Balance and Reserve Policy. • Total projected General Fund Cash Reserves at 9-30-14 is $11,630,235. 18000000 16000000 14000000 12000000 10000000 8000000 6000000 4000000 2000000 0 Fund Balance Fiscal Year 9/30/09 9/30/10 9/30/11 9/30/12 9/30113 9/30/14 Ended ■ Fiscal Year Ended ■ 9/30/09 ■ 9/30/10 19/30111 09/30/12 139/30/13 ■ 9/30/14 ire/ A8 ��5 16 1 1 E P PNorth Naples Fire Control and Rescue District Intentionally Left Blank 17 16 11 A8 GENERAL FUND -2013/2014 Amended Budget 2012-2013 Estimated 2012-2013 Proposed Budget 2013-2014 Increase Decrease Percent of Increase Decrease Balance Forward -Assigned 13,751,630 13,751,630 12,325,401 Balance Forward -Unassigned Total -Cash Reserve Carry Forward 13,751,630 13,751,630 12,325 401 REVENUE Collier County Ad Valorem 1 Milla a -1.00 21,160,155 21,160 155 21,763 030 602,875 2.85% 1 2 C.C.-Ad Valorem over 95% 190,921 274,642 (190,921) -100.00% 2 3 Interest -General 60,000 60,000 60,000 0.00% 3 4 Interest -CD 40,000 40,000 60,000 20,000 50.00% 4 5 Interest -Ad Valorem 457 5 6 Fire Watch Fees 40,000 40,000 60,000 20,000 50.00% 6 7 Occupational Lic. Fees 39,000 39,000 40,000 1,000 2.56% 7 8 Flow Test 8,000 9,000 8,000 0.00% 8 9 Hydrant Maintenance Fees 15,000 20,000 50,000 35,000 233.33% 9 10 Federal Grants 366,676 366,676 - 366,676 -100.00%1 10 11 Key Boxes 1,500 1,882 11-50-0- 0.00% 11 12 Reinspection Fees 1,000 250 1,000 0.000/6 12 13 Rental - Cell Tower 51,707 51,707 51,707 0.00% 13 14 Station Rental -EMS 26,310 26,310 26,310 0.00% 14 15 Other Rental 18,000 19,000 18,000 0.00% 15 16 Donations, Gifts, Grants 1,000 1,160 1,000 - 0.00% 16 17 Disposition of Fixed Assets 20 Misc. Revenue 14,000 14,000 14,000 575,000 0.00% 20 21 Misc. Rev.-Refunds/Reimb. 105,000 105,000 105,000 0.00% 21 Fire Traininq Center Fees 25,000 25,000 22 Reimbursement - Overtime 8,000 12,633 10,000 2,0001 25.00% 22 23 False/Malfunctioning Alarm Fees 15,000 15.000 20 000 5 000 33.33% 23 TOTAL INCOME 22 161,269 22,256,872 22,889 547 728,278 3.29% Personnel Services 30 Salaries - Personnel 10,866,601 10,766,601 11,287,172 420,571 3.87% 30 31 Salaries -Prevention 556,261 550,261 5959128 38,867 6.99% 31 32 Commissioners 30,000 30,000 30,000 0.00% 32 33 On Call Pay 10,000 10,000 10,000 0.00% 33 34 Prof. Pay 127,920 1389372 132,720 4,800 3.75% 34 35 Prof. Pay -Prevention 3,000 1,000 4,200 1,200 40.00% 35 36 Holiday 285,246 257,000 271,951 (13,296) -4.66% 36 37 Overtime -O erations 330,000 276,538 280,000 (50,000) -15.15% 37 38 Overtime -Prevention 20,000 20,000 30,000 10,000 50.00% 38 39 Overtime-Firewatch 30,000 50,788 60,000 30,000 100.00% 39 40 Overtime -Spec. Teams 176,146 176,146 161,487 14,659 -8.32% 40 41 Overtime -Administration 5,000 10,000 8,000 3,000 60.00% 41 42 Overtime -Beach Patrol - 42 43 Overtime -Paramedic Training 6,000 11,000 7,000 1,000 16.67% 43 44 Overtime - Reimburseable 8,000 4,149 10,000 2,000 25.00% 44 45 Overtime - Training - - 45 46 Training Bonus 35,400 35,400 31,200 4,200 -11.86% 46 47 Vacation Pay 25,000 58,580 25,000 0.00% 47 48 Sick Leave Pay 475,000 475,000 475,000 - 0.00% 48 49 Sick Leave -Prevention 22,000 22,000 22,000 0.00% 49 50 Social Security 948,853 940,918 979,416 30,563 3.22% 50 51 Soc. Security -Prevention 45,997 45,385 49,827 3,830 8.33% 51 52 Disability Insurance 40,000 59,325 65,000 25,000 62.50% 52 53 Disability Ins. -Prevention 15,000 15,000 15,000 0.00% 53 54 Life/Health Insurance 1,629 709 1,629,709 2,173,746 544,037 33.38% 54 55 Life/Health Ins.-Prev. 158,397 158,397 193,597 35,200 22.22% 55 56 Life/Health Ins. -Commissioners 50,855 50,855 62,759 11,904 23.41% 56 58 Post Employment Health Plan 213,000 213,000 162,000 51,000 -23.94% 58 59 Worker's Compensation 332,000 334,527 375,000 43,000 12.95% 59 60 Worker's Comp.-Prev. 15,000 15,000 60 61 Retirement -FRS 703,800 625,800 652,663 51,137 -7.27% 61 Page 18 16 11 A8 Page 19 Amended Budget 2012-2013 Estimated 2012-2013 Proposed Budget 2013-2014 Increase Decrease Percent of Increase Decrease Page 2 62 Retirement-FRS-Prev. 44,789 44,789 40,299 4,490 -10.03% 62 63 Retirement -175 1,989,886 1,889,886 1,494,858 495,028 -24.88% 63 64 Retirement-175-Prev. 188,462 208,462 178,750 9,712 -5.15% 64 65 Retirement -Commissioners 4,579 4,579 9,909 5,330 116.40% 65 67 Unemployment Insurance 5,000 5,000 - 0.00% 67 68 Employee Physicals 35,000 15,000 10,000 25,000 -71.43% 68 69 Retirement Recognition 1,000 2,140 1,000 - 0.00% 69 Total Pers. Serv. 19,417,901 19,130,607 19 924,682 506,781 2.61% Operating Expenditures - 80 Bldg., Liability & Auto Insurance 285,000 276,742 270,000 15,000 -5.26% 80 81 Communications 14,900 12,000 6,500 8,400 -56.38% 81 82 Telephone 162,300 161,300 169,442 7,142 4.40% 82 83 Utilities 199,979 188,979 190,900 9,079 -4.54% 83 Maintenance 84 Vehicle Maint 284,500 284,500 271,000 13,500 -4.75% 84 85 Bldg. Maint. 234,200 234,200 220,151 14,049 -6.00% 85 86 Bldg. Maint.-St. 40 3,990 4,363 8,800 4,810 120.55% 86 87 Bldg. Maint.-St. 42 6,700 2,000 2,000 4,700 -70.15% 87 88 Bldg. Maint.-St. 43 4,500 3,500 6,500 2,000 44.44% 88 89 Bldg. Maint.-St. 44 2,995 2,995 11,995 9,000 300.50% 89 90 Bldg. Maint.-St. 45 7,620 5,205 6,375 1,245 -16.34% 90 91 Bldg. Maint.-St. 46 1,500 1,500 2,000 500 33.33% 91 92 Bldg. Maint.-St. 47 2,000 1,500 2,000 0.00% 92 93 Bldg. Mai nt-Sho /Lo istices 2,500 19,633 3,500 1,000 40.00% 93 Equipment Maintenance 94 E ui .Re air & Maint.-Fire 38,000 43,997 38,000 0.00% 94 95 Equip. Maint. - SCBA 4,000 3,500 4,000 0.00% 95 96 Equip. Maint.-Nozzle 1,500 1,500 0.00% 96 97 Computer Maintenance 116,565 116,565 126,415 9,850 8.45% 97 98 Hydrant Maintenance & Repair 28,000 22,056 28,000 0.00% 98 Supplies 99 ALS/Enver enc Medical Sup./Sei 67,500 67,500 106,500 39,000 57.78% 99 100 Office Supplies 25,000 25,000 25,000 0.00% 100 101 Office Supplies -Prevention 2,000 2,000 2,000 0.00% 101 102 Protective Gear 42,000 42,000 44,050 2,050 4.88% 102 103 Uniforms 47,500 49,000 58,500 11,000 23.16% 103 104 Hurricane/Emergency Supplies 5,000 - 5,000 -100.00% 104 105 Station Supplies 30,000 30,000 32,000 2,000 6.67% 105 Equipment -Non. Ca ital - 106 Office Equipment 40 000 30,000 30,000 10,000 -25.00% 106 107 Office Equipment -Prevention 800 600 200 -25.00% 107 108 Fire Equipment 50,000 50,000 55,000 5,000 10.00% 108 109 Shop Equipment & Supplies 10,000 10,000 13,000 3,000 30.00% 109 110 Warehouse/Logistics Su lies/E 1,000 1,000 1,000 0.00% 110 Professional & other fees 111 Professional 197,000 157,000 169,000 28,000 -14.21% 111 112 Property Appraiser's Fees 201,148 201,148 203,741 2,693 1.29% 112 113 Collector's Fees 426,082 439,000 438,461 12,379 2.91% 113 114 Auditor 50,000 42,510 40,000 10,000 -20.00% 114 Miscellaneous 115 Water/Sewer Fee -St. 44 5,000 5,182 5,000 0.00% 115 116 Travel & Per Diem 7,500 9,000 13,500 6,000 80.00% 116 117 PIO 1,000 500 1,000 - 0.00% 117 118 PEO 13,500 13,500 11,000 2,500 -18.52% 118 119 Vehicle Fuel/Oil 220,000 200,000 225,000 5,000 2.27% 119 Training and Education Courses 120 and Programs 51,200 51,200 55,700 4,500 8.79% 120 122 Training Supplies/Equipment 5,000 12,000 12,000 7,000 140.00% 122 123 Miscellaneous 10,000 10,000 10,000 0.00% 123 124 Subscription/Dues 4,885 8,654 6,885 2,000 40.94% 124 125 Subscription/Dues-Prevention 2,161 1,000 600 1,561 -72.24% 125 Page 19 ibiiaa .4 Page 20 Amended Budget 2012-2013 Estimated 2012-2013 Proposed Budget 2013-2014 Increase Decrease Percent of Increase Decrease Page 3 126 Intentionally left blank 126 127 Legal Advertisements 5,000 3,500 4,000 1,000 -20.00% 127 128 Dive Team 3,769 3,769 1,000 2,769 -73.47% 128 Fire Prevention Materials & 129 Supplies 5,100 5,100 8,000 2,900 56.86% 129 130 Haz Mat 4,000 4,000 2,000 2,000 -50.00% 130 131 Technical Rescue 2,950 2,960 2,950 0.00% 131 132 K-9 Team 2,500 2,500 132 133 Boat Team 4,950 4,950 3,800 1,150 -23.23% 133 134 CERT Team 2,000 4,800 2,000 0.00% 134 135 Contingencies 50,000 - 10,000 (40,000) -80.00% 135 Total Op. Exp. 2,993,794 2,870,798 2,964 865 (28,929) -0.97% Debt Service 140 Engine Lease - Prinici al - 141 Engine Lease - Interest - Total Debt Service - TOTAL EXPENSES 22 411,695 22,001,405 22,889,547 477,852 2.13% Prior Year Fund Balance 13,751,630 13,751 630 12,325 401 (1,426,229) -10.37% Total Income 22 161,269 22,256,872 22,889 547 728,278 3.29% Total Expenses (22,411,695) (22,001,405) (22,889,547) (477,852) 2.13% Total Cash Reserve 13,501,204 14,007,097 12,325,401 1,175,803 -8.71% BEFORE Capital Purchases - Capital Outlay - PURCHASED FROM RESERVES - 160 Station Improvements & Equip. 20,000 15,000 220,000 200,000 1000.00% 160 161 Fire and Rescue Equip. 325,000 300,000 82,000 243,000 -74.77% 161 162 Protective Gear 51,697 59,141 56,141 4,444 8.60% 162 163 Medical Equipment 40,232 111,000 111,000 163 164 Communication Equip 250,000 246,499 128,000 (122,000) -48.80% 164 165 Office Equip 165 166 Computers 15,000 25,000 10,000 66.67% 166 167 TRT 167 168 Boat Team 5,000 4,521 (5,000) -100.00% 168 169 Training Equipment 3,189 25,000 25,000 169 170 Vehicle Purchase 55,000 54 313 48,025 6 975 -12.68% 170 171 Shop Equipment 171 172 Logistics/Warehouse - 172 173 HazMat Team 173 174 Fire Apparatus 454,106 454,106 - 454,106 -100.00% 174 175 Dive Team - 175 176 Fire Prevention - - 176 178 Land - - - 176 Total Ca ital Outlay 1,175,803 1,177,001 695,166 480,637 -40.88% Cash Reserves Before Capital Purchases 13,501,204 14,007,097 12,325 401 1,175 803 -8.71% Capital Purchases (1,175,803) (1,177,001) (695,166) 480,637 -40.88% 12,325,401 12,830,096 11,630 235 695,166 -5.64% Page 20 Page 21 Amended Budget Estimated 2012-2013 2012-2013 Proposed Budget 2013-2014 Increase Decrease Percent of Increase Decrease Page 4 CUMMULATIVE RESERVES: Unassi ned Assigned Reserves: 13-14 First Quarter Expenses 6,500,000 6,500,000 0.00% Minimum Operating Reserve Per Policy 2,600,000 2,600,000 0.00% Health Insurance Claim Reserve 305,996 305,996 ALS Equipment 140,679 29,679 (111,000) -78.90% Protective Gear 75,000 75,000 - 0.00% Vehicle Replacement 75,000 75,000 - 0.00% Fire Equipment 200,000 200,000 - 0.00% Emergency Reserve 713,822 379,709 334,113 -46.81% Fire Apparatus 1,500,000 1,268,451 231,549 -15.44% Community Outreach 3,500 3,500 Radio Replacement 150,000 22,000 128,000 -85.33% Station Improvements & Equip. 350,000 150,000 (200,000) -57.14% Station #46 Improvements 20,900 20,900 0.00% 12,325,401 11,630,235 695,166 -5.64% Page 21 16 1 1 A8 Fiscal Year 2013-2014 Impact Fee Fund Budget Summary Chapter 99-450, Florida Statutes, the District's codified enabling act, establishes the Board of Fire Commissioners' right to assess impact fees in Article VI, Section 8. Pursuant to Florida law, an impact fee must comply with the "dual rational nexus" test which requires "a reasonable connection, or rational nexus, between the need for additional capital facilities and the growth in population generated by the subdivision." Additionally, there must be a reasonable connection between the expenditure of the funds and the benefit to those paying the fee. Impact fees must be designated and segregated for the purchase or construction of capital assets required due to growth of the District. Costs to maintain, staff or replace a facility or piece of equipment may not be funded by impact fees. The Board of Fire Commissioners establishes the impact fee rate schedule each year by resolution when adopting the annual budget for the fund. In January of 2006, the District, along with the other independent fire districts in Collier County, received a study on impact fee rates prepared by an independent consultant. Contained within that study is the recommendation for the District to establish impact fee rates at $.28 per square foot of residential structure and $.99 per square foot for commercial structures. In October of 2007, the Board adopted this fee structure. In order to provide an incentive for development within the District's boundaries and to fuel the local economy, the Board chose to reduce the impact fee rates by 50 percent for the 2010-2011 and 2011-2012 fiscal years. In an attempt to further assist the local economy, the Board opted to waive impact fees completely for the fiscal year 2012-2013. For the 2013-2014 fiscal year, the Board opted to re-establish impact fees at the fully authorized rate. Although no impact fee fund revenue was generated in the 2012-2013 year, impact fee deferred revenue, that is, impact fees received but not yet spent, is approximately $550,000. This deferred revenue will be used to contribute to the funding of the construction and equipping of Station #48 on Livingston Road. 22 tN 6 11 A8 F E I E FL North Naples Fire Control and Rescue District IMPACT FEE FUND BUDGET SUMMARY 23 ..d Amended Budget 2012-2013 Projected 9-30-13 Proposed Budget 2013-2014 REVENUE: 1 Impact Fees 0 48,375 800,000 2 Other 0 0 0 3 Interest 2 000 3 174 6 000 TOTAL REVENUE 0 51,549 806,000 EXPENSES: 1 Collection Fees 711 12,000 2 Station #48 — Eng/Arch/Permitting 750,000 50,000 50,000 3 Station #48 — Construction 0 0 750000 4 New Vehicles 0 35,000 0 5 Apparatus 0 449,106 6 ALS/Medical Equipment 50000 10 853 0 TOTAL EXPENSES 800,000 463,000 812,000 FUND BALANCE (Deferred Revenue) at 9-30 930,158 930,158 518,707 Revenue 2,000 51,549 806,000 Expenses (800,000) -463,000 -8120-00 FUND BALANCE (Deferred Revenue) at 9-30-13 and 90-30- 14 132,158 518,707 512,707 23 ..d 16 11 A8 A I 5 E North Naples Fire Control and Rescue District Fiscal Year 2013 -2014 Inspection Fee Fund Budget Summary In February of 2003, the Board of Fire Commissioners established the Inspection Fee Fund by Resolution 03-001. This fund was created in compliance with Collier County Resolution 01-131 dated July 31, 2001. Collier County Resolution 01-313 requires that all fees received from fire inspections on newly constructed structures be designated and allocated for the sole purpose of funding new construction inspections, including training and equipment related to the field of construction inspections. Collier County collects these inspection fees for all of the independent fire districts and distributes them on a monthly basis to East Naples Fire Control and Rescue District, the designated administrator of the inspection fees pursuant to Interlocal Agreement. The administering district then distributes these fees, less a 1 percent administrative fee, to each district. Upon the creation of this fund, employees within the Fire Prevention Bureau were identified who performed the new construction inspections or whose job responsibilities were all or partially attributable to the new construction inspections. The wage and benefits, or at least partial wage and benefits, for these employees are allocated to the Inspection Fee Fund. The 2013-2014 Inspection Fee Fund Budget reflects two fire inspectors and one Fire Prevention Captain who are completely dedicated to the performance of new construction inspections (that is, 100 percent of their wages are charged to this fund). Additionally, 50 percent of the Battalion Commander of Fire Prevention and 30 percent of one administrative assistant's wages are also charged to the Inspection Fee Fund. The 2013-2014 budget provides for only wage and social security expenses, even though other personnel related costs, such as retirement contributions and health insurance, and operating costs such as utilities and telephone charges are allowable expenditures. However, based on the decline in receipt of new construction inspection fees, only minimal expenses have been allocated to this fund. Should receipts be more than anticipated, the Board may, by resolution amending the budget, allocated additional expenditures to this fund. AM 1611A8 4 North Naples Fire Control and Rescue District INSPECTION FEE FUND BUDGET SUMMARY 25 Amended Budget 2012-2013 Projected 9-30-13 Proposed Budget 2013-2014 REVENUE: 1 Inspection Fees 400,000 400,000 415,000 2 Interest 500 500 500 TOTAL REVENUE 400,500 400,500 415,500 EXPENSES: 3 Salaries 385,323 382,000 341,851 4 Professional Pay 12,000 9,360 7,800 5 Overtime 0 0 0 6 Sick Leave Pay 0 0 0 7 Social Security 30,147 29,939 26,748 8 Retirement — FRS 0 0 0 9 Retirement —175 0 0 0 10 Disability Insurance 0 0 0 11 Worker's Compensation 0 0 0 12 Life/Health Insurance 0 0 0 13 Employee Physicals 0 0 0 TOTAL EXPENSES 427,470 421,299 376,399 FUND BALANCE RESERVES AT 9-30 35,285 35,285 14,486 REVENUE 400,500 400,500 415,500 EXPENSES (427.470) 421 299 (376,399) FUND BALANCE (RESERVES) AT 9-30 8,315 14,486 53,587 25 1611 A8 M)North Naples Fire Control and Rescue District Intentionally Left Blank 26 16 11 A8 ' INCOME DETAIL The District's Enabling Act grants the Board of Fire Commissioners the authority to assess a levy on property owners for fire protection, rescue and emergency service. The Collier County Property Tax Appraiser provides the appraised taxable value of all of the property within the District's boundaries. That estimated value is transmitted to the District via Form DR -420, which the District usually receives in June prior to the October beginning of a new fiscal year. The Board of Fire Commissioners establishes the millage rate, or taxing rate, up to the maximum allowable by the District's Enabling Act (1 Mil, or $1.00 for every $1,000 of appraised property value). This taxing rate is tentatively adopoted at the Tentative Budget Hearing, and finalized with the adoption of the final budget at the Final Budget Hearing. Both of these hearings are held in September. Ad Valorem revenue represents 95% of the District's total annual revenue, with the balance of revenue consisting of interest, cell tower and station rentals, and various fees identified below. The budget assumes the District will receive 95% of the total possible Ad Valorem assessed. The taxable property value for the fiscal year 2013-2014 reflects an increase of about 3% in the District's property value. Over the course of the last five years, the assessed taxable property value in the District has decreased about 20% or $6 billion dollars. Unlike a County or a City, the District cannot increase its millage rate to compensate for a reduction in property value in order to generate the same revenue as was generated in the prior year, and therefore must deal with reductions in revenue by decreasing expenses or finding new or alternative sources of revenue. BJB/bb 8-21-13/9-16-13 27 FINAL 16 11 A8; 001 -3110-001-000, 002-000, 003-000 AD VALOREM - BUDGET LINE 1 Gross Taxable Value Per Form DR -420 $ 22,908,452,500 x 95% Millage Rate -1.00 Mil $ 21,763,029,875 1.00 Ad Valorem Revenue -13-14 (1.00 Mil) $ 21,763,030 12-13 Budget Amount: $21,351,076 Increase in Ad Valorem as Compared with 2012-2013 411,954 ail BJB/bb 8-21-13/9-16-13 28 FINAL 16 13 A8 4 001 -3610-101-000, 102-000, 104-000 INTEREST INCOME - BUDGET LINES 3.4 AND 5 Anticipated interest income for the 2013-2014 fiscal year represents an increase of 20% as compared to the prior year's revenue. This projection is based on the current rates available for public funds and the amount the District has in reserves. CD Interest revenue estimate is based on the District's current Certificates of Deposit which will mature during the 2014-2015 fiscal year, adding in estimates for interest generated by additional certificates of deposit purchased during the 13-14 fiscal year. Amended Budget Budget 2012-2013 2013-2014 Collier County Ad Valorem Interest $ - $ - Generallnterest $ 60,000 $ 60,000 CD Interest $ 40,000 $ 60,000 TOTAL $ 100,000 Is 120,000 BJB/bb 8-21-13/9-16-13 29 FINAL 16I1A8 -.4 001-3420-903-000, 904-000, 905-000,906-000,908-000, 909-000, 912-000, 913-000, 915-000 001-3620-001-000, 002-000,003-001,001-3630-001-000, 001-3660-001-000,002-000 001-3690-902-001, 903-000,903-001, 903-002 OTHER INCOME -BUDGET LINES 7 - 23 Other General Fund Income is comprised of various sources as identified below. For those income sources where no verification is possible, an average of the last 4 years' receipts is used, recognizing upward or downward trends. Hydrant Fees, Occupational License Fees, False Alarm Fees, Time Specific Inspection Fees and Key Box revenue were provided by the Fire Prevention Bureau. This year, the Board has determined it is appropriate to charge commercial entities for fire inspections of existing buildings in order to attempt to recoup some of the costs associated with the provision of this service. Miscellaneous Revenue for 2013-2014 reflects an increase of $276,324 as compared to the prior year's budgeted amount. The increase is due to the addition of anticipated revenue generated by the fees for inspections of existing buildings. Flow Test Reinspections Donations Occupational License Inspections Hydrant Maintenance Fees Key Boxes Reimburseable Training/Overtime Miscellaneous Income Miscellaneous Reimbursements/Refunds Cell Tower Rent EMS Rental Fire Training Center Fees (Fire Academies) Federal Grants Disposition of Fixed Assets Inspection Fees - Existing Buildings Sun Century Rental False/Malfunctioning Alarm Fees Amended Budget Budget 2012-2013 2013-2014 $ 8,000 $ 8,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 39,000 $ 40,000 $ 15,000 $ 50,000 $ 1,500 $ 1,500 $ 8,000 $ 10,000 $ 14,000 $ 14,000 $ 105,000 $ 105,000 $ 51,707 $ 51,707 $ 26,310 $ 26,310 $ 25,000 $ 366,676 $ 575,000 $ 18,000 $ 18,000 $ 15,000 $ 20,000 TOTAL 1 $ 670,193 $ 946,517 BJB/bb 8-21-13/9-16-13 30 FINAL 001-3630-001-000 16 11 A8 FIREWATCH FEES -BUDGET LINE 6 Firewatch Fees are charged to entities requiring the presence of certified firefighters to perform watch over their fire safety systems in the event of mechanical malfunction, construction or other factors. Special Event Firewatch Fees are charges for the same services performed during a special event, such as a concert or theatrical performance. Projection for Firewatch Fees is computed using an average of the last four years' receipts, recognizing upward or downward trends. Also factored into the estimate is the projected revenue for the current fiscal year. Amended Budget Budget 2012-2013 2013-2014 TOTAL $ 40,0001$ 60,000 BJB/bb 8-21-13/9-16-13 31 FINAL 16 11 A8 INCOME RECAP PROJECTED FUND BALANCE CARRIED FORWARD: Amended Budget Budget Cash Reserve at 9-30-12 and Budgeted at 9- 30-13: 2012-2013 2013-2014 Assigned $ 13,751,630 $ 12,325,401 Unassigned Total at 9-30-12 and 9-30-13 $ 13,751,630 $ 12,325,401 PROJECTED REVENUE -1.00 Mil AD VALOREM TAX REVENUE ESTIMATED INTEREST ESTIMATED FIREWATCH FEES ESTIMATED OTHER INCOME TOTAL INCOME ESTIMATED PROJECTED FUND BALANCE AT 9-30-12 AND 9-30-13 TOTAL FUNDS AVAILABLE FOR 2012-2013 AND 2013-2014 Decrease in Funds Available - 2013-2014 versus 2012-2013 $ 21,351,076 $ 21,763,030 $ 100,000 $ 120,000 $ 40,000 $ 60,000 $ 670,193 $ 946,517 $ 22,161,269 $ 22,889,547 $ 13,751,630 $ 12,325,401 $ 35,912,899 $ 35,214,948 Decrease in available funds - use of cash reserves 2012-2013 $ 1,426,229 Increase in Revenue 2013-2014 $ (728,278) Total Decrease In Funds Available $ 697,951 $ 697,951 BJB/bb 8-21-13/9-16-13 32 FINAL EXPENDITURES Expenditures of the General Fund are categorized as follows: Personnel Operating Debt Service Capital 1611 A8 •+ Amended Budget 2012-2013 $ 19,417,901 $ 2,993,794 $ 1,175,803 Budget 2013-2014 $ 19,924,682 $ 2,964,865 $ 695,166 Total Expenditures 1 $ 23,587,498 T $ 23,584,713 Personnel related expenditures constitute 84% of the total budgeted expenses for the 2013-2014 fiscal year, as compared to 86% for the 2012-2013 fiscal year. Total personnel expenses for 2013-2014 reflect an increase of $506,781 as compared to the personnel expenses for the 2012-2013 fiscal year. This increase is a result of the addition of 11 firefighters in the last quarter of the fiscal'year to staff Station #48, the addition of one full time administrative assistant since we are still operating with a reduced administrative staff, the addition of one maintenance technician, and the proposed restructuring to provide for two Battalion Chiefs on each shift, one for the north end of the District and one for the south. Operating expenses represent those costs associated with operating and maintaining District's facilities and operations. The operating expenses contained within the 2013-2014 budget represent a decrease of $28,929 as compared to the 2012-2013 budgeted operating expenses. This decrease largely a result in the reduction in vehicle and building maintenance costs because some substantial repairs were accomplished during the 2012-2013 fiscal year. Capital Expenditures provide for the purchase of capital assets, including vehicles, apparatus, computers and equipment that exceed $1,000 in cost and have a useful life of more than one year. The total capital expenditures provided for in the 2013-2014 budget represent a decrease of $480,637 or 41% as compared to the prior year's expenditures. The capital purchases for the fiscal year will be funded by the General Fund reserves, since assigned reserves have been establish for this purpose. Total budgeted expenditures of the General Fund for the fiscal year 2013-2014 reflect a decrease of $2,785 as compared to total General Fund budgeted expenses for the prior year. BJB/bb 8-21-13/9-16-13 33 FINAL 16 M 1 a8 PERSONNEL EXPENSES STAFF WAGES AND BENEFITS Employee wages represent the largest percentage of the District's personnel, as well as total, expenditures. Projected expenses for the 2013-2014 year are based on the addition of 11 new firefighter positions for the last quarter of the fiscal year to meet staffing needs for Station #48, the addition of an administrative assistant to fill one of the 4 positions vacated in the last few years, the addition of a maintenance technician, and also reflects the proposed restructuring of the District to accommodate the addition of another station. 001-5220-012-000.012-002 SALARY - PERSONNEL AND PREVENTION - BUDGET LINES 30 AND 31 Amended Budget Budget ELECTED OFFICIALS 2012-2013 2013-2014 Commissioners 5 5 TOTAL ELECTED OFFICIALS 5 15 ADMINISTRATION PERSONNEL Fire Chief 1 1 Assistant Chief -Support Operations 0 0 Assistant Chief - Emergency Operations 1 0 Assistant Chief - Administrative Services 1 1 Deputy Chief Operations 1 1 Deputy Chief of Fleet & Equipment 0 0 Deputy Chief of Safety, Training & Spec. Ops 0 1 Deputy Chief of Special Operations & Safety 0 0 Deputy Chief of Projects & Facilities Mgmt. 0 0 Deputy Chief of Prevention and Life Safety 1 1 Deputy Chief of Medical Services & Com. Rel. 1 1 Officer Manager 0 0 Public Information Officer (30 Hrs/Wk) 1 1 PT HR Generalist 1 1 Accounts Payable/Receivable Accountant 1 1 Administrative Assistants 1 2 Data Entry Clerk (24 Hrs/Wk) 1 1 PT Facility Coordinator 1 1 Maintenance Technician 0 1 Custodian 0 0 Lead Fleet Technician 1 1 Fleet Technician 1 1 Computer Network Administrator 1 1 Community Outreach Specialist (28 Hrs/Wk) 0 1 PT TOTAL ADMINISTRATIVE PERSONNEL 13 F/T 2 PIT 15 F/T 3 PR BJB/bb 8-21-13/9-16-13 34 FINAL FIRE PREVENTION FUNDED BY GENERAL FUND: Fire Marshal/Battalion Commander of Prev. Deputy Fire Marshals/Captain of Prev. Fire Inspectors/Lieutenants of Prevention Inspector/Public Education Data Entry Clerk (24 Hrs/Wk) Administrative Assistant FUNDED BY INSPECTION FEE FUND: 1611 A8 Amended Budget Budget 2012-2013 2013-2014 1-50% 1-50% 3 4 1 1 1-70% 1-70% Fire Marshal/Battalion Commander of Prev. 1-50% 1-50% Deputy Fire Marshals/Captain of Prev. 1 1 Fire Inspectors/Lieutenants of Prevention 3 2 Inspector/Public Education 0 0 Data Entry Clerk (24 HrsNVk) 0 0 Administative Assistants 1-30% 1-30% TOTAL FIRE PREVENTION PERSONNEL 12 FIT 1 PIT 12 FIT 1 PIT Note: Positions funded by Inspection Fee Fund are Paid by Inspection Fees on New Constructions TRAINING Battalion Commander of Training Instructor II 0 1 TOTAL TRAINING 1 1 2 40 Hour Battalion Chief Battalion Chief 1 0 TOTAL FORTY HOUR BATTALION CHIEF 1 0 EMS COORDINATOR/CAPTAIN OF EMS PT ITOTAL EMS COORDINATOR 1 1 1 1 1 EMS TRAINING LIEUTENANT EMS TRAINING LIEUTENANT 1 1 TOTAL EMS TRAINING LIEUTENANT 1 1 LOGISTICS Captain TOTAL LOGISTICS 1 1 BJB/bb 8-21-13/9-16-13 35 FINAL 16 11 A8 w OPERATIONS Battalion Chiefs 3 6 Captains 10 11 Lieutenants 20 20 Engineers 33 33 47 + 11 (St. 48)-3 Firefighters 47 mo) TOTAL SHIFT PERSONNEL 113 117 + 11 FF 3 mos TOTAL EMPLOYEES/ELECTED OFFICIALS: Amended Budget Budget 2012-2013 2013-2014 Sworn FF 134 150 Civilian 11 14 Commissioners 5 5 Full Time Emp. 142 160 Part Time 3 4 Commissioners 5 5 TOTAL PERSONNEL T 150 169 GENERAL FUND $ 10,866,601 $ 11,287,172 PREVENTION $ 556,261 $ 595,128 INSPECTION (See Insp. Fee Fund Budget) $ 385,323 $ 341,850 TOTAL SALARIES $ 11,808,185 1 $ 12,224,150 *Reflects 5 Replacement FF (2 FF/EMT, 3 FF/PMD) for 12 months and 11 New FF (5 EMT/6 PMD) for 3 mos. BJB/bb 8-21-13/9-16-13 36 FINAL 16 M1 pg 001-5220-011-000 BOARD OF FIRE COMMISSIONERS -SALARIES -BUDGET LINE 32 The Board of Fire Commissioners is a five -member Board elected by the voters residing in the District. Each Commissioner must be a resident of the District, and serves a four year term. The Board holds a monthly public meeting the second Thursday of each month to set policy, approve budgetary actions and provide direction and guidance to staff. Additionally, the Board conducts special meetings, workshops and hearings as needed throughout the year. The annual salary for Commissioners is established by Florida Statute, and has remained constant since 1996. Position Chairman Vice -Chairman Secretary/Treasurer Commissioner Commissioner Amended Budget 2012-2013 Annual Salary $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 6,000 Budget 2013-2014 Annual Sala $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 6,000 Total $ 30,000 1 $ 30,000 BOARD OF FIRE COMMISSIONERS -OTHER BENEFITS -BUDGET LINES 56 AND 65 Florida Statute establishes the independent fire district's responsibility to provide benefits for elected officials. 001-5220-023-005 Health and Dental Ins. Annual Cost: 1 Commissioners-Self/Spouse 2 Commissioners - Family 2 Commissioner -Self Amended Budget 2012-2013 $ 10,143 $ 25,756 $ 14,851 $ 50,750 Budget 2013-2014 $ 13,196 $ 33,902 $ 15,556 $ 62,654 Life Ins. Annual Cost: $ 105 $ 105 Total-Health/Dental/Life $ 50,855 $ 62,759 BJB/bb 8-21-13/9-16-13 37 FINAL 001-5220-022-008 16 11.1 A8 RETIREMENT - COMMISSIONERS - BUDGET LINE 65 As of June 1, 2003, all elected officials participate in the Florida Retirement System. The contribution rate is established legislative, along with any percentage of employee contribution. The required employee contribution is currently 3%. Estimated contribution requirements for the 2013-2014 budget are arrived at by multiplying the budgeted salary for the Commissioners by the Elected Officials contribution rate, which has been established by the Florida Legislature as 33.03%. Amended Budget Budget 2012-2013 2013-2014 $ 4,579 $ 9,909 TOTAL 1 $ 4,5791$ 9,909 Amended Budget Budget SUMMARY -COMMISSIONERS 2012-2013 2013-2014 SALARIES $ 30,000 $ 30,000 HEALTH/DENTAL/LIFE INS. $ 50,855 $ 62,759 RETIREMENT $ 4,579 $ 9,909 TOTAL 1 $ 85,4341$ 102,668 BJB/bb 8-21-13/9-16-13 38 FINAL 001-5220-016-015-010 1611 ON CALL PAY - BUDGET LINE 33 Members of the collective bargaining unit who are assigned to an on call status received $1.50 per hour for all hours on call per the Collective Bargaining Agreement. Estimated costs are based on current year actual costs. Amended Budget Budget 2012-2013 2013-2014 TOTAL 1 $ 10,000 1 $ 10,000 BJB/bb 8-21-13/9-16-13 39 FINAL 001-5220-015-000, 002 1611 PROFESSIONAL PAY -BUDGET LINES 34 & 35 M Professional Pay is compensation to those employees who maintain an additional qualification to perform other emergency or job related responsibilities, and include the following categories establishing the area of expertise, the certfication and the annual amount provided. The compensation amount is established via the Collective Bargaining Agreement for bargaining unit employees. BJB/bb 8-21-13/9-16-13 40 FINAL w Amended Budget .y Budget TOTAL $ 2012-2013 $ 2013-2014 EMS Degree $ 27,600 $ 30,000 Fire Degree $ 82,800 $ 85,200 Fire Instructor/Fire Officer $ - $ - Fire Investigator/Fire Inspector $ - $ - MAKO Tech $ 2,640 $ 2,640 Nozzle Tech $ 1,920 $ 1,920 Team Leaders $ 14,400 $ 14,400 Asst. Team Leaders $ 10,560 $ 10,560 BJB/bb 8-21-13/9-16-13 40 FINAL w - .y - TOTAL $ 139,920 $ 144,720 GENERAL $ 127,920 $ 132,720 PREVENTION $ 3,000 $ 4,200 INSPECTION FEE FUND (See Insp. Fee Fnd. Bud) $ 9,000 $ 7,800 TOTAL $ 139,920 1 $ 144,720 BJB/bb 8-21-13/9-16-13 40 FINAL 16 11 A8 001-5220-014-000,001,002,003,004,005,006, 007 008 OVERTIME -BUDGET LINES 37 - 45 Overtime is paid to meet minimum manning shift requirements, when qualified replacement personnel are required to fill position vacancies caused by illness, vacation, education, and kelly days, and in the event of a District wide emergency. Overtime includes regular overtime, firewatch, special teams, fire prevention, beach patrol, paramedic training, instructors for District training and the CERT Team, administration, and reimbursable training by the State or other agencies. The 2013-2014 budget reflects a detailed breakdown of operational, administration and fire prevention overtime. TOTAL - OVERTIME - PREVENTION 1 $ 20,000 1 $ 30,000 Overtime -Beach Patrol $ - $ - TOTAL - OVERTIME - BEACH PATROL $ - $ - Overtime-Firewatch TOTAL - OVERTIME - FIREWATCH $ 30,000 $ 60,000 BJB/bb 8-21-13/9-16-13 41 FINAL Amended Budget Budget Overtime -Operations 2012-2013 2013-2014 Call Back $ 7,000 $ 7,000 Held Over $ 10,500 $ 10,500 On Call Safety Officer $ 2,000 $ 2,000 Radio Repair & Maintenance $ 7,000 $ 7,000 Staffing $ 152,000 $ 112,000 PMD Min. Staffing $ - $ - Air Compressor Repair $ 2,000 $ 2,000 Nozzle Repair $ 1,000 $ 1,000 General Operations (Including Staffing Maintenance) $ 148,500 $ 138,500 TOTAL - OVERTIME - OPERATIONS $ 330,000 $ 280,000 TOTAL - OVERTIME - PREVENTION 1 $ 20,000 1 $ 30,000 Overtime -Beach Patrol $ - $ - TOTAL - OVERTIME - BEACH PATROL $ - $ - Overtime-Firewatch TOTAL - OVERTIME - FIREWATCH $ 30,000 $ 60,000 BJB/bb 8-21-13/9-16-13 41 FINAL 1611A8 "+ Amended Budget Budget 2012-2013 2013-2014 TOTAL - OVERTIME - ADMINISTRATION $ 5,000 Is 8,000 Overtime -Training Training (Instructors) $ - $ CERT (Instructors) $ - $ TOTAL - OVERTIME - TRAINING 1 $ - 1 $ - Overtime -Special Teams Dive Team - 24 Hours Per Contract $ 29,601 $ 26,724 HazMat - 32 Hours Per Contract $ 53,167 $ 56,474 TRT - 40 Hours Per Contract $ 77,570 $ 58,600 Boat Team - 25 Hours Per Contract $ 15,808 $ 19,689 TOTAL 1 $ 176,146 $ 161,487 Overtime -Paramedic Training The financial provision for paramedic overtime training will provide for required traininng and the resulting overtime for the District's paramedics. $ 6,000 $ 7,000 TOTAL 1 $ 6,000 $ 7,000 Overtime-Reimburseable (Training and Event) This budget line provides for the payment of overtime for District instructors and members for training which is reimburseable from state or federal funds, as well as overtime required for special events. $ 8,000 $ 10,000 TOTAL 1 $ 8,000 $ 10,000 BJB/bb 8-21-13/9-16-13 42 FINAL 001-5220-015-005 16 1 1A8 TRAINING BONUS -BUDGET LINE 46 Members of the Dive Rescue Team, Technical Rescue Team, Hazmat Team, and Boat Rescue Team who complete 70% of their training receive an annual bonus of $300 each, paid September 30, paid on September 30, per the Collective Bargaining Agreement. Additionally, the Collective Bargaining Agreement provides for one time bonus payments for attaining certain certifications. HazMat (35 Members) TRT (30 Members) Boat Rescue (16 Members) Dive Rescue (27 Members) Bonuses for State Certifications Amended Budget 2012-2013 $ 10,500 $ 9,000 $ 4,800 $ 8,100 $ 3,000 Budget 2013-2014 $ 10,500 $ 8,700 $ 5,400 $ 6,600 TOTAL 1 $ 35,400 $ 31,200 001-5220-015-001 EMPLOYEE HOLIDAY PAY -BUDGET LINE 36 Holiday pay is paid to bargaining unit personnel on shift pursuant to the terms of the Collective Bargaining Agreement. Each shift employee is paid for 11 holidays, 8 hours per holiday, or a total of 88 hours. The paid holidays consisting of New Year's Day, Martin Luther King, Jr.Day, President's Day, Memorial Day, July 4th, Labor Day, Veteran's Day, Thanksgiving Day, Day After Thanksgiving, Christmas Eve and Christmas Day. Payment is made September 30 annually. Amended Budget 2012-2013 $ 285 TOTAL Budget 2013-2014 271,951 271.951 BJB/bb 8-21-13/9-16-13 43 FINAL 16 11 A8 A 001-5220-015-003, 006 EMPLOYEE SICK TIME PAYOUT -BUDGET LINES 48 & 49 Pursuant to the terms of the Collective Bargaining Agreement and Section 10 of District Policies, employees are paid for earned, unused sick time as of September 30 of each fiscal year at 100% of their hourly rate. Employees have the option of receiving payment for all unused sick time, or transferring a portion of the time to personal time for future use. The number of hours which may be transferred to an employee's personal time bank, as well as the maximum accrual of personal time, is defined in the Collective Bargaining Agreement and Section 10 of District Policies. Amended Budget Budget 2012-2013 2013-2014 GENERAL FUND $ 475,000 $ 475,000 PREVENTION $ 22,000 $ 22,000 INSPECTION (See Insp. Fee Fund Budget) $ 15,000 $ 15,000 TOTAL 1 $ 512,000 $ 512,000 001-5220-015-004 EMPLOYEE VACATION PAYOUT -BUDGET LINE 47 Upon separation from the District or upon entering the Florida Retirement System DROP program, employees are paid for their accrued, earned unused vacation hours (up to a maximum of 500 hours) at their hourly rate, pursuant to the Collective Bargaining Agreement and District Policies. Employees accepting the Early Retirement Incentive are entitled to vacation pay on final payment. TOTAL Amended Budget 2012-2013 25,000 25,000 Budget 2013-2014 25.000 BJB/bb 8-21-13/9-16-13 44 FINAL 16 I!1 A8 001-5220-022-000,002, 003,004, 001-5220-022-005 RETIREMENT -BUDGET LINES 61 - 66 The employees of the District participate in one of two retirement plans - the Chapter 175 Firefighters' Pension Plan, or the Florida Retirement System. All certified firefighters hired prior to January 1, 1996, and all elected officials and administrative staff participate in the Florida Retirement System (FRS). Employees contribute 3% of their pensionable wages, and employer contribution rates are established by the Division of Retirement and adopted by the Legislature. These rates are effective for their fiscal year, which runs from July 1 to June 30. Contribution rates for the period of July 1, 2013 through June 30, 2014 were established by the legislature during the 2013 legislative session and reflect the statutory requirement for FRS employees to contribution 3% of wages. Estimated budgeted costs are determined by multiplying anticipated wages of participating employees by the appropriate contribution rate for those employees participating in the Florida Retirement System (FRS) and by multiplying wages by the contribution rate identified by the Pension Plan actuary for those employees participating in the Chapter 175 Firefighters' Pension. Florida Retirement System FRS Retirement Rates Special Risk DROP General Employees Elected Officials Total Participants -13-14 - 47 GENERAL FUND PREVENTION INSPECTION FUND (See Insp. Fee Fund Amended Budget Budget 2012-2013 2013-2014 $ 661,766 $ 593,684 $ 37,295 $ 58,290 $ 49,528 $ 41,988 See Budget Line #57 See Budget Line #57 $ 715,620 $ 652,663 $ 46,180 $ 41,299 Budget) $ - $ - TOTAL $ 761,800 $ 693,962 BJB/bb 8-21-13/9-16-13 45 FINAL 16 11 A8 ' Chapter 175 Firefighters' Pension All firefighters hired by the District after January 1, 1996 participate in the Chapter 175 Firefighters' Pension Plan. Contributions to the plan are funded partially by State Premium Tax Funds, with the balance paid by the District. Currently, the District may utilize up to $1.746 million annually of those state funds to offset the District's required contribution, as determined by an annual actuarial study prepared on behalf of the Pension Plan's Board of Trustees and as the result of collective bargaining in 2007. Effective October 1, 2011, plan participants are required to contribute 3% of pensionable wages to the Chapter 175 plan, which results in a reduction to the District's contribution rate. Amended Budget Budget 2012-2013 2013-2014 Estimated Contribution Rate 2013-2014 -18.31% (2012-2013 Rate - 25.61%) GENERAL $ 2,089,886 $ 1,494,858 PREVENTION $ 188,462 $ 178,750 INSPECTION (See Inspection Fee Fund Budget) $ _ $ - TOTAL is 2,278,348 $ 1,673,608 BJB/bb 8-21-13/9-16-13 46 FINAL 001-5220-021-000,001 SOCIAL SECURITY -BUDGET LINES 50 & 51 'A Employers are required to pay social security taxes at the rate of 6.20% on all wages up to a maximum of $106,800 per employee, and medicare taxes at the rate of 1.45% on all wages paid to employees. For budgetary purposes, the total wages budgeted are multiplied by 6.20% and 1.45% to arrive at the estimated social security contribution for the 2013-2014 fiscal year. GENERAL PREVENTION INSPECTION (See Inspection Fee Fund Amended Budget Budget 2012-2013 2013-2014 $ 948,853 $ 979,416 $ 45,997 $ 49,827 Budget) $ 30,395 $ 26,748 TOTAL $ 1,025,245 $ 1,055,991 001-5220-024-000, 001 WORKERS' COMPENSATION INSURANCE -BUDGET LINES 59 & 60 The District provides worker's compensation insurance coverage for all employees as required by law. One hundred percent of all wages paid are subject to worker's compensation, except for overtime. Only two-thirds of overtime paid is subject to worker's compensation. GENERAL PREVENTION Amended Budget Budget 2012-2013 2013-2014 $ 332,000 $ 375,000 $ 15,000 $ 15,000 INSPECTION (See Inspection Fee Fund Budget) $ _ $ - TOTAL Is 347,000 $ 390,000 BJB/bb 8-21-13/9-16-13 47 FINAL 16 11f A8 001-5220-023-001.004 SHORT TERM/LONG TERM DISABILITY -BUDGET LINES 52 & 53 Pursuant to the Collective Bargaining Agreement and District Policies, short term (6 months) and long term disability insurance is provided for all employees, excluding elected officials. All premiums are fully paid by the District. The District self insures short term disability coverage. Wages up to a maximum of $1,200 per week are subject to short and long term disability benefits. Cost estimates for budgetary purposes are based on current rates. GENERAL PREVENTION INSPECTION (See Inspection Fee Fund) Amended Budget Budget 2012-2013 2013-2014 $ 40,000 $ 65,000 $ 15,000 $ 15,000 TOTAL 1 $ 55,000 $ 80,000 BJB/bb 8-21-13/9-16-13 48 FINAL • 001-5220-023-000, 003,005 LIFE/DENTAL/HEALTH INSURANCE -BUDGET LINES 54 - 56 For the last several years, representatives of administration and the Local have worked cooperatively to restructure the health insurance plan to reduce costs for the District. By changing the plan design and moving to a higher deductible, the District has saved over $1.4 million dollars over the last two years. The costs for the 2013-2014 health insurance coverage includes the District's funding of a Health Savings Account for employees to meet the deductible. For the 2013-2014 fiscal year, dental insurance is also provided. LIFE INSURANCE Employees ($50,000) Retirees ($5,000) Commissioners ($5,000) Total -Life Insurance HEALTH & DENTAL INSURANCE Amended Budget $ Budget 2012-2013 2,173,746 2013-2014 Annual Cost 158,397 Annual Cost $ 14,908 $ 14,908 $ 135 $ 135 $ 75 $ 75 $ - TOTAL - Life & Health Insurance $ 15,118 $ 15,118 General $ 1,629,709 $ 2,173,746 Prevention $ 158,397 $ 178,479 Commissioners $ 50,855 $ 62,759 Inspection $ - $ - TOTAL - Life & Health Insurance $ 1,854,079 $ 2,430,102 001-5220-023-009 POST EMPLOYMENT HEALTH ACCOUNT EMPLOYER CONTRIBUTION - BUDGET LINE 58 In 2007-2008, the District established a Post Employment Health Plan to provide funds for eligible employees' health insurance costs after retirement. The plan is solely employer funded. The District makes an annual contribution of $7,000 per eligible employee. Elgibility is established by Article 21 of the Collective Bargaining Agreement and District Policy Section 14. Current criteria requires an employee to have twenty years of service to be eligible for a District contribution. For those employees with twenty five years of service, a one time election was made to participate in the Post Employment Health Plan or retain the former post retirement benefit of District premium supplementation. The 2013-2014 budgeted amount reflects the District's annual $7,000 for all eligible employees, as well as the possible one time pay out for employees eligible to retire. Amended Budget Budget 2012-2013 2013-2014 TOTAL 1 $ 213,000 1$ 162,000 1 BJB/bb 8-21-13/9-16-13 49 FINAL 001-5220-023-002 16 [ 1 A8 -1 EMPLOYEE PHYSICALS - BUDGET LINE 68 All personnel employed under the terms of the Collective Bargaining Agreement and all sworn employees covered by Section 25.03 of the District Policies are required to undergo an annual physical performed by the District physician consisting of specified criteria. These services are billed through the employee's health insurance under the wellness provision. Any costs for required components of the physical not covered by the wellness provision of the health insurance plan are paid for by the District. Pursuant to the terms of Section 25.03 of District Policies, all non -sworn administrative staff have the option of an annual physical, which is funded in the same manner as those provided for bargaining unit employees. The District also provides fit for duty and pre-employment physical exams, via the District Physician. The District pays 100% of these costs. Estimated costs for the 2013-2014 fiscal year are based on processing expenses through the wellness benefit of the health insurance, plus payment for any additional services not paid for by the benefit. Amended Budget Budget 2012-2013 2013-2014 TOTAL 1 $ 35,000 1 $ 10,000 001-5220-099-007 RETIREMENT RECOGNITION -BUDGET LINE 69 The 2012-2013 General Fund Budget contains provision for an expenditure of $1,000 to provide retirement recognition acknowledgments pursuant to District Policy. Amended Budget Budget 2012-2013 2013-2014 TOTAL 1 $ 1,000 Is 1,000 001-5220-025-000 UNEMPLOYMENT INSURANCE -BUDGET LINE 67 The District is self-insured for unemployment claims; that is, the State pays the approved claim based on their criteria and the District is required to reimburse the State for the claim. The 2011- 2012 budget contains provision for compensation any former employees who may utilize unemployment benefits. Amended Budget Budget 2011-2012 2012-2013 TOTAL $ 5,000 Is 5,000 BJB/bb 8-21-13/9-16-13 50 FINAL 001 -5220-052-001, 100 -102 PROTECTIVE GEAR -BUDGET LINE 102 The Protective Gear budget line provides for replacement of protective gear (excluding bunker pants and coat, which is identified as a capital asset), and the purchase of protective gear for new employees. This expense line also provides for the mandatory inspection, cleaning and repair of existing protective gear. The 2013-2014 budget reflects an increase of $2,050 as compared to the prior year's budget. ITEM Gloves, Hoods, Helmets, Visors Inspection, Cleaning & Repair Extractor Maintenance Unexpected Gear Repair Wildland Gear Bunker Boots Amended Budget 2012-2013 $ 9,500 $ 25,500 $ 2,000 $ 2,000 $ 3,000 Budget 2013-2014 $ 9,500 $ 27,000 $ 500 $ 1,000 $ 1,500 $ 4,550 TOTAL $ 42,000 $ 44,050 001-5220-052-002, 200 - 206 UNIFORMS -BUDGET LINE - LINE 103 Pursuant to Article 17 of the Collective Bargaining Agreement and Section 16 of District Policies, each bargaining unit and non -bargaining unit sworn employee is alloted a specific dollar amount per year for the purchase of uniforms. In addition the District also provides uniforms on a limited bases for administrative staff, and two polo shirts for each Fire Commissioner. This budget line also provides for the replacement of sworn employees' boots and badges required resulting from promotions. The 2013-2014 budgeted amount reflects an increase of $11,000 as compared to the prior year. This increase is due to the provision for funds unspent by employees and available for the next year's use pursuant to the Collective Bargaining Agreement. BJB/bb 8-21-13/9-16-13 63 FINAL Amended Budget Budget 2012-2013 2013-2014 Annual Uniform Allotman Per Contract $ 40,000 $ 52,000 Non -Bargaining Employees $ 5,000 $ 5,000 Honor Guard $ 2,000 $ 1,000 Commissioners $ 500 $ 500 TOTAL $ 47,5001$ 58,500 BJB/bb 8-21-13/9-16-13 63 FINAL 001-5220-052-007 16 11 A8 HURRICANE/EMERGENCY SUPPLIES -BUDGET LINE 104 This budget line provides for the purchase of items necessary to have on hand during a declared state of emergency, including chain saws, replacement blades, leasing of heavy equipment, and food and water for employees, other emergency service personnel and volunteers housed at District facilities. Amended Budget Budget 2012-2013 2013-2014 TOTAL $ 5,000 1 $ - 001-5220-052-000, 301 - 303 STATION SUPPLIES -BUDGET LINE 105 Provision for basic supplies for all stations is made within this budget line. The amount provided for in the 2013-2014 budget reflects a 7% increase as compared to the prior year. Amended Budget Budget 2012-2013 2013-2014 Cleaning & Maintenance Supplies $ 30,000 $ 32,000 TOTAL $ 30,000 $ 32,000 001-5220-051-001 OFFICE EQUIPMENT (NON -CAPITAL) -BUDGET LINE 106 The Office Equipment (Non -Capital) budget line provides for the purchase of small office equipment (items with an individual cost of less than $1,000 such as printers and fax machines), printer cartridges and the lease and maintenance fees for photocopy machines. The 2013-2014 budget reflects a decrease of $10,000 as compared to the prior year. This decrease is due to a reduction in the lease costs negotiated for the copiers and maintenance plans. ITEM Copier Leases & Maintenance Postage Machine Lease Printer Repair & Maintenance Printer Cartridges/Supplies Misc. Office Equip. Amended Budget 2012-2013 $ 30,000 $ 1,000 $ 3,000 $ 3,000 $ 3,000 Budget 2013-2014 $ 20,000 $ - 1,000 $ 3,000 $ 3,000 $ 3,000 TOTAL $ 40,0001$ 30,000 BJB/bb 8-21-13/9-16-13 64 FINAL 001-5220-051-004 OFFICE EQUIPMENT -NON -CAPITAL -PREVENTION -BUDGET LINE 107 As with office supplies, the Fire Prevention Bureau submits an annual list of non -capital office equipment requirements for items specific to the Bureau. The 2013-2014 cost budgeted reflects a decrease of 25% as compared to the 2012-2013 budgeted amount. Miscellaneous Items Amended Budget Budget 2012-2013 2013-2014 $ 800 $ 600 TOTAL $ 800 $ 600 001-5220-064-001, 500 - 505 FIRE EQUIPMENT -NON -CAPITAL -BUDGET LINE 108 Contained within the Fire Equipment (non -capital) budget line are provisions for the purchase of fire equipment with a cost of less than $1,000 per item. The amount provided for in the 2013-2014 budget reflects an increase of $15,200 as compared to the prior year to provide for nozzle replacements. Foam & Absorbant $ Nozzle Replacements $ Hurst Hydraulic Hose Replacement $ Hose Replacement $ Miscellaneous Equipment $ Amended Budget 2012-2013 12,500 25,000 12.500 Budget 2013-2014 $ 12,500 $ 5,000 $ 25,000 $ 12.500 BJB/bb 8-21-13/9-16-13 65 FINAL I 001-5220-052-008 SHOP EQUIPMENT/SUPPLIES - NON -CAPITAL - BUDGET LINE 109 The Shop Equipment -Non -Capital & Supplies budget line provides for the purchase of small equipment costing less than $1,000 and basic supplies for the shop/maintenance facility. The 2013-2014 budgeted amount reflects an increase of $3,000 to provide for necessary supplies and equipment to operate the shop facility. Miscellaneous Small Tools and Equipment Shop Towels and Rags NFPA Books Electrical Terminal and Brass Assortment Miscellaneous Supplies (Oil, etc) Amended Budget 2012-2013 $ 5,000 $ 500 $ 4,500 Budget 2013-2014 $ 8,000 $ 500 $ 4,500 TOTAL $ 10,000 1 $ 13,000 001-5220-052-009 WAREHOUSE/LOGISTICS SUPPLIES & EQUIPMENT -BUDGET LINE 110 The Warehouse/Logistics Supplies & Equipment budget line provides for supplies and small equipment required to operate the warehouse and logistics center for the District, including supplies to clean and maintain protective equipment. The 2013-2014 budgeted amount reflects no increase as compared to the 2012-2013 budget. Amended Budget Budget 2012-2013 2013-2014 Laundry Soap & Supplies for Bunker Gear $ 900 $ 900 Miscellaneous Shipping/Receiving Supplies $ 100 $ 100 TOTAL 1 $ 1,0001 $ 1,000 BJB/bb 8-21-13/9-16-13 66 FINAL 001 -5220-031-000, 100 -108 16 1 1A8 PROFESSIONAL FEES -BUDGET LINE 111 The District routinely utilizes a large variety of professional services, including legal, computer support, and the employee assistance program. Because the extent of services required cannot always be determined for the coming fiscal year, current year projections are used to estimate anticipated future costs, making allowances for fee increases. The 2013-2014 Professional Fees budget reflects a decrease of $28,000 or 14% as compared to the prior year. Legal Fees (Including Legislative) Markham, Norton, Mostettler & Co. (non -audit) GASB 45 Actuarial Study Computer Service Benefit Consultant Medical Director Miscellaneous Professional Fees Amended Budget 2012-2013 $ 100,000 $ 1,000 $ 8,000 $ 25,000 $ 18,000 $ 30,000 $ 15,000 Budget 2013-2014 $ 70,000 $ 1,000 $ 5,000 $ 25,000 $ 18,000 $ 35,000 $ 15,000 TOTAL $ 197,000 1 $ 169,000 001-5220-049-009 COLLIER COUNTY PROPERTY TAX APPRAISER'S FEES -BUDGET LINE 112 Estimated fees are computed based on the budget of the Collier County Propery Appraiser's Office, and are provided to the District via written corrrespondence from that office. These fees constitute the District's share of the Property Appraiser's annual budget, which is how the Property Appraiser is compensated for providing property tax assessments to the District. Amended Budget Budget 2012-2013 2013-2014 TOTAL 1 $ 201,148 $ 203,741 BJB/bb 8-21-13/9-16-13 67 FINAL 001-5220-049-000 COLLIER COUNTY TAX COLLECTOR FEES -BUDGET LINE 113 The Collier County Tax Collector receives an annual fee for collecting and distributing Ad Valorem taxes to the District. The cost is based on Section 192.091, Florida Statute, and utlizes a formula based on Ad Valorem collected. Estimated Tax Revenue Collector's Fees: 3% of first $50,000 2% on Balance Postage Amended Budget Budget 2012-2013 2013-2014 $ 21,144,079 $ 21,763,030 $ 1,500 $ 1,500 $ 421,882 $ 434,261 $ 2,700 $ 2,700 TOTAL $ 426,082 $ 438,461 001-5220-032-000 AUDITOR FEES -BUDGET LINE 114 The District is required by law to undergo an annual audit by an independent auditing firm and must submit an audited financial statement to the Auditor General on an annual basis. Estimated fees are based on current year expenditures and reflect a decrease of $10,000, or 20%. Amended Budget Budget 2012-2013 2013-2014 TOTAL $ 50,000 $ 40,000 BJB/bb 8-21-13/9-16-13 68 FINAL 1611 AS 001-5220-049-004 SPECIAL ASSESSOR'S FEE FOR ST. #44 -WATER /SEWER -BUDGET LINE 115 This assessment reflects the District's portion of the water and sewer assessment allocated to Station #44 by the County. Collier County Emergency Services pays 38% of this assessment and the District pays 62% of the assessment. The amount provided for in the 2012-2013 budget reflects no increase based on the actual cost incurred during the 2011-2012 fiscal year. Amended Budget Budget 2012-2013 2013-2014 TOTAL Is 5,000 $ 5,000 001-5220-040-000, 101 -105, 200, 300, 400, 500, 600, 700, 800 TRAVEL AND PER DIEM -BUDGET LINE 116 This account reflects all travel and per diem reimbursement expenses for all conferences, seminars and employee and Commissioner travel outside of the District boundaries. Because budget requests for training, seminars and conferences are submitted as much as one year in advance of the event, the exact location and associated travel costs are often unknown and therefore costs are estimated. Where possible, the associated expense budget line has been identified. The 2013-2014 budget reflects an increase of $6,000. Miscellaneous $ - $ - TOTAL $ 7,500 $ 13,500 BJB/bb 8-21-13/9-16-13 69 FINAL Amended Budget Budget Travel/Per Diem - Operations: 2012-2013 2013-2014 Training $ - $ 1,000 Emergency Medical Service (Gathering of Eagles, Clincon) $ 1,000 $ 5,000 Boat Team $ - $ - Dive Team $ - $ - TRT Team $ - $ - K-9 Team $ - $ - CERT Team $ - $ - HazMat $ - $ - Travel/Per Diem Operations $ 1,000 $ 6,000 Essential Travel, Including Legislative Session $ 5,000 $ 4,000 Travel/Per Diem - Prevention Training $ - $ - Travel/Per Diem - Administration/Commissioners/EVT $ 1,500 $ 3,500 Reimbursable Travel & Per Diem (Funded Training) $ - $ - Miscellaneous $ - $ - TOTAL $ 7,500 $ 13,500 BJB/bb 8-21-13/9-16-13 69 FINAL 001-5220-048-000 PUBLIC INFORMATION OFFICE -BUDGET LINE 117 The District employs one full time Public Information Officer, who is tasked with the development, implementation and coordination of all public information programs, including providing information to the media and maintaining the District's photographic records. The 2013-2014 budget reflects a no change in the budgeted amount as compared to the prior year's budget. Amended Budget Budget ITEM DESCRIPTION Annual Subscription -NDN Annual Subscription -News Pr. Enlargements VCR Tapes -40 Packs Picture Framing Miscellaneous Supplies Newsletter Total Items MEMBERSHIPS Florida Association of PIOs Florida CERT Florida Fire Chiefs Association Total Memberships 2012-2013 2013-2014 $ 900 $ 900 $ 900 $ 900 $ 50 $ 50 $ 50 $ 50 $ 100 $ 100 TOTAL $ 1,000 1 $ 1,000 001-5220-048-001, 101 -103 PUBLIC EDUCATION OFFICE -BUDGET LINE 118 The expenses provided in this budget line fund the public education programs offered throughout the year to the residents and visitors of the community, and includes the District's promotion of public safety. The 2012-2013 provision reflects a decrease of $2,500, or 19%, as compared to the 2011-2012 budget. Halloween Open House General Fire Safety Explorer Post #2297 Venturing Crew #2001 Fire Safety Programs Pulic Awareness EducationNVebsite Amended Budget Budget 2012-2013 2013-2014 $ 3,000 $ 2,500 $ 9,500 $ 7,500 $ 1,000 $ 1,000 TOTAL 1 $ 13,500 $ 11,000 BJB/bb 8-21-13/9-16-13 70 FINAL 001-5220-052-003 16 I IA8 VEHICLE FUEL & OIL -BUDGET LINE 119 This expense line reflects vehicle fuel and oil for all District apparatus and vehicles. Because of the fluctuation of gasoline and diesel prices, and the inability to accurately predict what those prices will be in the coming fiscal year, especially in light of the recent significant increases, cost estimates for budgeting purposes have been made by based on current year expenditures Amended Budget Budget 2012-2013 2013-2014 DISTRICT VEHICLES 5 Engines 3 Aerials 1 Water Tender 4 Brush Trucks 42 Staff Cars 3 Squads 3 Reserve Apparatus 4 Boats 1 Antique Engine 3 ATVS (Beach) 3 SRUs TOTAL 1 $ 220,000 $ 225,000 BJB/bb 8-21-13/9-16-13 71 FINAL 61 1 8 001 -5220-054-911,-001, 002, 201 - 203, 301 - 303, 701, 801 - 806, 901 - 910 TRAINING AND EDUCATION COURSES AND PROGRAMS BUDGET LINE 120 This budget line reflects payment of the cost of public college courses, Florida State Fire College courses, and paramedic college courses. These costs have been segreated from other training course costs to more easilty identify the cost of college level courses. The amount provided for in the 2013-2014 budget reflects an increase of $23,500 compared to the prior year's budget. This due to the provision for paramedic school and public college increases. Florida State Fire College, Public College & Paramedic TOTAL Operations: Training Division Specialty Training Instructor Development Recert (Peer Fitness) Outside Instructors Promotional Testing Unannounced Training Firefighter Development Total - Training Division Emergency Medical Services Emergency Medical Service Conferences PALS/ACLS Recertifications Total - Emergency Medical Services Dive Team PSI Training (Two Positions) Total - Dive Team HazMat Team Adjuncts Total - HazMat Team Amended Budget Budget 2012-2013 2013-2014 $ 18,000 $ 25,000 $ 18,000 $ 25,000 $ 7,000 $ 7,000 $ 7,000 $ 7,000 $ 1,200 $ 5,200 $ 4,000 $ 5,200 $ 5,200 $ 3,000 $ - $ 3,000 $ $ 1,000 - $ 1,000 BJB/bb 8-21-13/9-16-13 72 FINAL Technical Rescue Team USAR Membership (REIMBURSEABLE) Training and Adjunct Total - Technical Rescue Team Boat Team Captain, License Certificates Total - Boat Team Fire Prevention N ICET/FA/FS Total - Fire Prevention Administration 16 11 A8 $ - $ 7,850 $ - $ 350 $ - $ 8,200 $ 1,000 $ 1,000 Payroll Certification Conference $ 300 $ 300 HR Collier Monthly Seminars & Annual Conference $ 500 $ 500 Mechanics Training - EVT $ 500 $ 500 Professional Development $ 200 $ 1,000 FDIC/Fire Rescue East $ - $ 2,000 FASD Conferences/Seminars $ 500 $ 1,000 [AFF Chiefs Conference $ - $ - Total -Administration $ 2,000 $ 5,300 TOTAL TRAINING COURSES/CONF. 1 $ 14,200 $ 30,700 TOTAL -TRAINING AND EDUCATION $ 32,200 $ 55,700 BJB/bb 8-21-13/9-16-13 73 FINAL V 1613A8 #4 001-5220-054-821 - 830 TRAINING - SUPPLIES AND EQUIPMENT - BUDGET LINE 122 The expenses contained within this budget line are for the supplies and equipment required for operational training. The 2013-2014 budget reflects an increase of $7,000 to provide for propane purchases and other supplies, many of which are reimbursed by the training center. 001-5220-099-000 MISCELLANEOUS EXPENSE -BUDGET LINE 123 The Miscellaneous Expense budget line provides for expenses, often one-time in nature, which cannot be categorized to another expense line. The 2013-2014 budgeted amount reflects no increase as compared to the prior year. Amended Budget Budget 2012-2013 2013-2014 TOTAL Is 10,000 $ 10,000 BJB/bb 8-21-13/9-16-13 74 FINAL Amended Budget Budget 2012-2013 2013-2014 Propane $ - $ 4,500 Books (Including College Course Books) $ 1,000 $ 3,000 Smoke Machine Supplies $ 1,000 $ 1,000 Props and Training Supplies $ 1,000 $ 1,000 Auto Extrication Training $ 1,000 $ 1,000 Miscellaneous $ 1,000 $ 1,500 TOTAL $ 5,000 Is 12,000 001-5220-099-000 MISCELLANEOUS EXPENSE -BUDGET LINE 123 The Miscellaneous Expense budget line provides for expenses, often one-time in nature, which cannot be categorized to another expense line. The 2013-2014 budgeted amount reflects no increase as compared to the prior year. Amended Budget Budget 2012-2013 2013-2014 TOTAL Is 10,000 $ 10,000 BJB/bb 8-21-13/9-16-13 74 FINAL 001-5220-054-000 1611 Ag SUBSCRIPTION AND DUES -BUDGET LINE 124 The District used to provide a variety of trade related and informational publications for staff. However, budgetary constraints have resulted in a signficant reduction in the provision of these materials. The amount provided in the budget has not signficantly decreased because there is one major component to this budget line - the Florida Association of Special District dues, which constitutes the majority of expense for this budget line. ITEM CC Fire Chiefs Association (1) Public Safety (PSA) Dept. of Com. Affairs -Special Districts Florida Public Personnel Association (District M/Ship) FDSOA & Others (Training) Florida Fire Chief Association (1) Int. Assoc. of Fire Chiefs (1) Florida Assoc. of Special Dist. Sam's Club Florida CERT Assoc. (1) American Payroll Association (1) SW Florida American Payroll Association (1) Society for Human Resource Management (1) Payroll Source HR Collier (1) Fire Service Steering Committee Firehouse Magazine- (Chief, St. 43 & 45) Fire Engineering Magazine (Chief) Amended Budget Budget 2012-2013 2013-2014 $ 50 $ 50 $ - $ 2,000 $ 250 $ 250 $ 125 $ 125 $ 75 $ 75 $ 125 $ 125 $ 3,200 $ 3,200 $ 175 $ 175 $ 50 $ 50 $ 300 $ 300 $ 165 $ 165 $ 165 $ 165 $ 165 $ 165 $ 40 $ 40 TOTAL $ 4,885 1 $ 6,885 BJB/bb 8-21-13/9-16-13 75 FINAL 001-5220-054-010 16 11 A8 PREVENTION -DUES AND SUBSCRIPTIONS -BUDGET LINE 125 Identified below are membership dues unique to the Fire Prevention Bureau,as well as the cost for the subscription to NFPA codes. 001-5220-054-011 LEGAL ADVERTISEMENTS -BUDGET LINE 127 4 The District is required by Florida Statute to provide legal notice of regular meetings, workshops and special meetings. The District is also required to publically advertise for Request for Proposals and Invitations to Bid. The amount provided for in the 2013-2014 budget reflects a decrease of $1,000 or 20% Amended Budget Budget 2012-2013 2013-2014 TOTAL Is 5,000 $ 4,000 BJB/bb 8-21-13/9-16-13 76 FINAL Amended Budget Budget 2012-2013 2013-2014 Fire Prev. Code Book FL Chapter IAAI $ 100 NFPA Subscription Service $ 1,946 $ 100 Collier County Fire Marshals $ 100 Florida Fire Marshal & Inspector Assoc. $ 55 $ 100 National Assoc. of Fire Invest. $ 55 $ 100 Int. Assoc of Arson Inv. $ 105 $ 100 TOTAL $ 2,161 1 $ 600 001-5220-054-011 LEGAL ADVERTISEMENTS -BUDGET LINE 127 4 The District is required by Florida Statute to provide legal notice of regular meetings, workshops and special meetings. The District is also required to publically advertise for Request for Proposals and Invitations to Bid. The amount provided for in the 2013-2014 budget reflects a decrease of $1,000 or 20% Amended Budget Budget 2012-2013 2013-2014 TOTAL Is 5,000 $ 4,000 BJB/bb 8-21-13/9-16-13 76 FINAL 001-5220-054-200 DIVE RESCUE TEAM -BUDGET LINE 128 The Dive Team consists of 27 members who respond to any and all situations involving water rescue, including vehicles in canals, drownings and recovery of evidence. Each member is a Dive Rescue I certified diver, and 3 members are Public Safety Scuba Instructors. The 2013-2014 budget reflects a decrease of $2,769. DIVE TEAM EQUIPMENT Annual Equipment Maintenance Mask & Communication Unit Wet Suits (3) Dive Gloves & Knives Miscellaneous Equipment Total Dive Team Equipment Amended Budget 2012-2013 $ 1,000 $ 1,159 $ 525 $ 450 $ 635 $ 3,769 Budget 2013-2014 $ 1,000 $ 1,000 TOTAL $ 3,769 $ 1,000 NOTE: Total Cost to Maintain Dive Time is as follows: Dive Budget Dive - Capital Budgeted with Prof. Pay (Team Ldr. & Asst. Team Ldr. Incentive Pay) Budgeted with Training Courses Budgeted with Travel/Per Diem Budgeted with Training Bonus( Per CBA) Budgeted with Overtime TOTAL COST TO MAINTAIN DIVE $ 3,769 $ 1,000 $ 6,240 $ 6,240 $ 3,000 $ 3,000 $ 7,500 $ 7,500 $ 29,601 $ 26,724 50,110 $ 44,464 BJB/bb 8-21-13/9-16-13 77 FINAL 161 1 A8 001-5220-054-980, 961,952 FIRE PREVENTION MATERIALS & SUPPLIES -BUDGET LINE 129 4 The Fire Marshal annually submits a list of the anticipated requirements for Fire Prevention Bureau, including key boxes, anemometers to test air flow, NFPA reference mannuals and basic operational supplies which comprise this budget line. The 2013-2014 budgetary provision reflects an increase of $2,900. ITEM Prevention Education Materials Key Boxes (Key Boxes have Cost Recovery) Amended Budget Budget 2012-2013 2013-2014 $ 2,600 $ 3,000 $ 2,500 $ 5,000 TOTAL $ 5,100 $ 8,000 BJB/bb 8-21-13/9-16-13 78 FINAL 001-5220-054-008 16 11 A8 HAZARDOUS MATERIALS TEAM -BUDGET LINE 130 The HazMat Team consists of 39 members, which including 2 Chief Officers. The team members are trained to deal with chemical spills, leaks and radiological emergencies, as well as terrorism and weapons of mass destruction. The District's HazMat Team is one of twenty-three District Response Teams recognized by the Department of Community Affairs. The 2013-2014 budget reflects a decrease of $2,000 Amended Budget Budget HAZMAT EQUIPMENT 2012-2013 2013-2014 Patch and Plug Pads/Booms $ 1,000 $ 1,000 Replacement of Sampling Supplies $ 1,000 $ - Rehab/Extended Operations Supplies $ 2,000 $ 1,000 TOTAL 1 $ 4,0001$ 2,000 NOTE: Total cost to maintain HazMat Team is as follows: HazMat Budget HazMat Budget - Capital Medical (Budgeted with Physicals) Budgeted with Training Courses Budgeted with Travel/Per Diem Budgeted with Prof. Pay (Team Leader, Asst. Team Leader) Budgeted with Training Bonus (Per CBA) Budgeted with Overtime $ 4,000 $ 2,000 $ 6,000 $ 6,000 $ - $ 1,000 $ 6,240 $ 6,240 $ 10,200 $ 10,200 $ 53,167 $ 56,474 TOTAL COST TO MAINTAIN HAZMAT TEAM $ 79,607 $ 81,914 BJB/bb 8-21-13/9-16-13 79 FINAL 001-5220-054-009 16 13 A8 TECHNICAL RESCUE TEAM -BUDGET LINE 131 The District's 30 member Technical Rescue Team is trained for confined space, structural collapse, trench collapse and high angle rescue operations. The 2013-2014 budgeted amount reflects a no change compared to the prior year. HIGH ANGLE CONFINED SPACE Large Carabiners Xlarge Carabiners Single and Double Pulleys 2 Double Pulleys Replacement Hardware Replacement Class III Harnesses Replacement Rescue Gloves Overhaul confined space system Replacement Rescue Rope Materials for Confined Space Maze Miscellaneous Supplies Total -High Angle Confined Space TRENCH/STRUCTURAL COLLAPSE Steel Pins 10" circular saw Personal Protective Equipment Framing Nailer (Coil) Hot Stick Energy Tester Portable Lighting Hand Tools/Lumber Total-Trench/Structural Collapse Amended Budget $ Budget 2012-2013 2013-2014 $ 6,240 $ 6,240 $ 8,200 $ 8,200 $ 8,400 $ 8,400 $ 77,570 $ 58,600 $ 103,360 $ 84,390 $ 1,200 $ 1,200 $ 1,100 $ 1,100 $ 2,300 $ 2,300 $ 650 $ 650 $ 650 $ 650 TOTAL $ 2,950 1 $ 2,950 NOTE: Total cost to maintain TRT Team is as follows: TRT Budget TRT Budget - Capital Budgeted with Prof. Pay (Team Leader and Asst. Team Leader) Budgeted with Training Budgeted with Travel/Per Diem Budgeted with Training Bonus (per CBA) Budgeted with Overtime TOTAL COST TO MAINTAIN TRT TEAM BJB/bb 8-21-13/9-16-13 80 $ 2,950 $ 2,950 $ 6,240 $ 6,240 $ 8,200 $ 8,200 $ 8,400 $ 8,400 $ 77,570 $ 58,600 $ 103,360 $ 84,390 FINAL 001-5220-054-820 16 1 1A8 K-9 TEAM - BUDGET LINE 132 The District has not had a K-9 search and rescue team for several years. This year, provision is made to provide financial support to Acting Lieutenant Michelle Delaney and her team of canines, who have been training for several years. Certifications and Training TOTAL 001-5220-054-100 Amended Budget 2012-2013 $ BOAT TEAM -BUDGET LINE 133 Budget 2013-2014 - $ 2,500 - $ 2,500 The District's Boat Team consists of 16 boat operators, 13 of whom are Coast Guard certified boat captains. The Boat Team assists in water rescue operations. The budgeted expenses for 2013-2014 reflect a decrease of $1,150. Boat Slip Annual Maintenance Fee Night Vision Equipment Marine Thermal Night Vision MS324 Dehumidifier Hand Held GPS Miscellaneous Equipment Amended Budget Budget 2012-2013 2013-2014 $ 3,000 $ 3,000 $ 950 $ - $ 1,000 $ 800 TOTAL $ 4,950 1 $ 3,800 NOTE: Total cost to maintain Boat Team is as follows: Boat Team Budget Boat Team Budget - Capital Budgeted with Training Courses Budgeted with Travel/Per Diem Budgeted with Prof. Pay (Team Leader and Asst. Team Leader) Budgeted with Training Bonus (per CBA) Budgeted with Overtime TOTAL COST TO MAINTAIN Boat Team $ 4,950 $ 3,800 $ 5,200 $ - $ 500 $ 1,000 $ 6,240 $ 6,240 $ 4,500 $ 4,500 $ 15,808 $ 19,689 $ 37,198 $ 35,229 BJB/bb 8-21-13/9-16-13 81 FINAL 001-5220-054-007 CERT -BUDGET LINE 134 The District currently has 22 trained and equipped Community Emergency Response Teams (CERT) within the District comprised of over 350 concerned citizens. These team members receive special training to respond to and assist others during a storm, hurricane or other emergency event. The CERT education program consists of a 24 hour course presented over 8 weeks, free of charge. The expenses identified in this budget line are the materials, supplies and equipment required to continue training additional teams and support the existing teams. Amended Budget Budget 2012-2013 2013-2014 CERT Functions $ 500 $ 500 CERT Supplies $ 1,500 $ 1,500 CERT Publications $ - $ - TOTAL 1 $ 2,000 $ 2,000 001-5220-054-401 CONTINGENCY -BUDGET LINE 135 This budget line is provided to cover excess expenditures from other budget lines during the course of the year. Amended Budget Budget 2012-2013 2013-2014 TOTAL $ 50,000 1 $ 10,000 DEBT SERVICE - BUDGET LINES 140 AND 141 There is no provision for debt service since the District has no external debt. Amended Budget Budget 2012-2013 2013-2014 Engine Lease - Principal Engine Lease - Interest BJB/bb 8-21-13/9-16-13 82 FINAL 16 11 A8 001 -5220-062-000, 001-5220-064-003 CAPITAL -STATION IMPROVEMENTS & EQUIPMENT -BUDGET LINE 160 This budget line reflects expenditures for all of the District's stations which meet the criteria of a fixed asset (cost of $1,000 or more, and a life expectancy of more than one year). The 2013-2014 Reflect provision for the locution paging system, roof repair and air conditioning replacement as needed. Station #40 Driveway Repair Total -Station #40 Station #42 Total -Station #42 Station #43 Taylor Road Facility Roof Repair Total - Taylor Road Facility Amended Budget Budget 2012-2013 2013-2014 $ 40,000 $ - $ 40,000 $ - $ 32,000 $ - $ 32,000 Locution Paging System - All Stations $ - $ 105,000 Air Conditioning Replacements as Needed $ 20,000 $ 43,000 FOTAL CAPITAL PURCHASES-ALL -ACILITIES 1 $ 20,000 $ 220,000 BJB/bb 8-21-13/9-16-13 83 FINAL 16 11 Ag = 001 -5220-064-001, 200 - 202 CAPITAL PURCHASES -FIRE EQUIPMENT -BUDGET LINE 161 Purchases of capital fire equipment for the 2013-2014 fiscal year consists of replacement equipment which may not be specifically identified at this time, but which need may arise throughout the fiscal year. ITEM SCBA - Grant Thermal Imaging Cameras (2) RIT-Paks (9) Hydraulic Tools (E-44) Replacement Capital Equipment TOTAL 001-5220-064-017 Amended Budget Budget 2012-2013 2013-2014 $ 265,000 $ - $ 16,000 $ 16,000 $ 35,000 $ 26,000 $ 44,000 $ 5,000 9; 325.000 1 S 82,000 CAPITAL PURCHASES -PROTECTIVE GEAR -BUDGET LINE 162 This budget line reflects an increase of $4,444 as compared to the amount provided for in the prior year's budget. Amended Budget Budget 2012-2013 2013-2014 Bunker Gear - Replacement & New Hires $ 51,697 $ 56,141 TOTAL 1 $ 51,697 $ 56,141 BJB/bb B-21-13/9-16-13 84 FINAL 16 11 A8 001-5220-064-002 CAPITAL PURCHASES - MEDICAL EQUIPMENT -BUDGET LINE 163 Amended Budget Budget 2012-2013 2013-2014 Replacement Monitors $ - $ 105,000 Miscellaneous ALS/EMS Equipment $ - $ 6,000 TOTAL 1 $ _1$ 111,000 001-5220-064-009. 301 - 302 CAPITAL PURCHASES- COMMUNICATION EQUIPMENT -BUDGET LINE 164 Amended Budget Budget 2012-2013 2013-2014 Radios - Grant $ 250,000 $ - Replacement Radios $ - $ 128,000 TOTAL $ 250,0001$ 128,000 001-5220-064-013 CAPITAL PURCHASES -OFFICE EQUIPMENT -BUDGET LINE 165 The 2013-2014 budget reflects no provision for Capital - Office Equipment purchases. Amended Budget Budget 2012-2013 2013-2014 Furniture, Fixtures and Equipment TOTAL j $ _1$ - BJB/bb 8-21-13/9-16-13 85 FINAL ib 11 A8 •+ 001 -5220-064-010, 600 - 604 CAPITAL PURCHASES -COMPUTERS -BUDGET LINE 166 The 2013-2014 budget line reflects an increase of $2,OOOor 13% as compared to the prior year. Server Replacements (NNFD-FS4, Terminal, SQL-Healthware) Cisco Router Replacement Misc. Hardware Amended Budget Budget 2012-2013 2013-2014 $ 5,000 $ 10,000 $ 10,000 $ 15,000 TOTAL $ 15,000 1 $ 25,000 001-5220-064-006 CAPITAL PURCHASES -TRT EQUIPMENT - BUDGET LINE 167 As in the prior year budget, the 2013-2043 budget contains no provision for capital purchases for the TRT Team. Amended Budget Budget 2012-2013 2013-2014 TOTAL 1 $ - $ - BJB/bb 8-21-13/9-16-13 86 FINAL 001-5220-064-016 16 I'1 A8 4 CAPITAL PURCHASES - BOAT TEAM - BUDGET LINE 168 The 2013-2014 Budget contains no provision for capital equipment for the Boat/Rescue Team Amended Budget Budget 2012-2013 2013-2014 $ 5,000 $ - TOTAL 1 $ 5,000 1 $ - 001-5220-064-008, 400 - 403 CAPITAL PURCHASES - TRAINING EQUIPMENT -BUDGET LINE 169 Amended Budget Budget 2012-2013 2013-2014 Medical Training Equipment $ - $ 25,000 TOTAL $ - $ 25,000 001-5220-064-004 CAPITAL PURCHASES - VEHICLES -BUDGET LINE 170 The 2013-2014 budget reflects a 13% reduction in budgeted vehicles as compared to the prior year budget. Amended Budget Budget 2012-2013 2012-2013 Polaris Off Road Response Vehicle $ - $ 18,025 Replacement Vehicle $ 55,000 $ 30,000 TOTAL 1 $ 55,000 1 $ 48,025 BJB/bb 8-21-13/9-16-13 87 FINAL 1611 A8 001 -5220-064-019, 110 -113 CAPITAL PURCHASES - SHOP EQUIPMENT -BUDGET LINE 171 As with the 2012-2013 budget, no provision has been made for the purchase of capital equipment for the shop facility. Amended Budget Budget 2012-2013 2013-2014 TOTAL 001-5220-064-023 CAPITAL PURCHASES - LOGISTICS/WAREHOUSE-BUDGET LINE 172 No provision for Capital Purchases for the LogisticsMa rehouse is made in the 2013-2014 budget. Amended Budget Budget 2012-2013 2013-2014 TOTAL 001-5220-064-015 CAPITAL PURCHASES-HAZMAT TEAM -BUDGET LINE 173 As with the prior year's budget, there is no provision for capital hazmat equipment Amended Budget 2012-2013 Budget 2013-2014 TOTAL 1 $ - 1 $ - 4 BJB/bb 8-21-13/9-16-13 88 FINAL 16 1'1 A8 001-5220-064-014 CAPITAL PURCHASES - FIRE APPARATUS - BUDGET LINE 174 There is no provision in the 2013-2014 budget for the purchase of a replacement apparatus. Amended Budget Budget 2012-2013 2013-2014 Replacement Engine $ 454,106 $ - TOTAL 1 $ 454,1061$ - 001-5220-064-007 CAPITAL PURCHASES - DIVE TEAM - BUDGET LINE 175 There are no Dive Team capital purchases provided for in the 2013-2014 budget. Amended Budget Budget 2012-2013 2013-2014 TOTAL 1 $ - 1 $ - 001-5220-064-011 CAPITAL PURCHASES - FIRE PREVENTION - BUDGET LINE 176 Amended Budget Budget 2012-2013 2013-2014 TOTAL 1 $ - $ 001-5220-064-018 CAPITAL PURCHASES - LAND - BUDGET LINE 178 There are no land purchases provided for in the 2013-2014 budget. Amended Budget Budget 2012-2013 2013-2014 TOTAL $ - 1 $ BJB/bb 8-21-13/9-16-13 89 FINAL 1611 A8 ASSIGNED RESERVES - 2012-2013 In September of 2002, the Board of Fire Commissioners created Designated Reserves in the General Fund. These Designated Reserves have expanded in both classification and amount over the last several fiscal years as the Board has continued to identify the funding of these reserves as a priority for the District, especially during these times when future property values are anticipated to decline. Effective June 15, 2010, pursuant to Governmental Accounting Standards Board Statement Number 54 ("GASB 54"), new classifications for reserves were established In accordance with GASB 54, the Board of Fire Commissioners changed the previous classification of "designated" reserves to "assigned" reserves, indicating that any change to such reserve amounts or classifications must be accomplished by official the official Board action of adoption of a Resolution In previous years, designated or assigned reserves were established to meet future specific funding needs for projects, replacement of equipment,etc. However, with the decline in property values and resulting decrease in revenue, committed reserves have now been established to identify the funds necessary to maintain operations. Budgeted assigned reserves as of 9-30-13 are as follows: Assigned Reserves Operating Reserve - 1 st Quarter Expenses Minimum Operating Reserve per Policy ALS Equipment Protective Gear Vehicle Replacement Fire Equipment Emergency Reserve Radio Replacement Station Improvements & Equipment Station #46 Improvements Fire Apparatus Total -Assigned Reserves Total Reserves Projected 9-30-13 Amended Budget 9/30/2013 $ 6,500,000 $ 2,600,000 $ 140,679 $ 75,000 $ 75,000 $ 200,000 $ 713,822 $ 150,000 $ 350,000 $ 20,900 $ 1,500,000 $ 12,325,401 $ 12,325,401 BJB/bb 5-21-13/9-16-13 90 final 16 11 A8 91 BJB/bb 8-21-13/9-16-13 FINAL Assigned Reserves 9-30-14 Cate o Budgeted Balance 9-30-13 Spent 13-14 Reallocated 13 - 14 Balance 9-30-14 Operating Reserve - 1 st Quarter Expenses $ 6,500,000 $ 6,500,000 $ 6,500,000 $ 6,500,000 Minimum Operating Reserve Per Policy $ 2,600,000 $ - $ - $ 2,600,000 Health Insuranc Claim Reserve $ - $ 305,996 $ 305,996 ALS Equipment $ 140,679 $ 111,000 $ 29,679 Protective Gear $ 75,000 $ 56,141 $ 56,141 $ 75,000 Vehicle Replacement $ 75,000 $ 48,025 $ 48,025 $ 75,000 Fire Equipment $ 200,000 $ 127,000 $ 127,000 $ 200,000 Emergency Reserve $ 713,822 $ - $ 334,113 $ 379,709 Fire Apparatus $ 1,500,000 $ - $ 231,549 $ 1,268,451 Community Outreach $ 3,500 Radio Replacement $ 150,000 $ 128,000 $ 22,000 Station Improvements & Equip. $ 350,000 $ 200,000 $ 150,000 St. #46 Improvements $ 20,900 $ - $ - $ 20,900 Total -Assigned Reserves $ 12,325,401 $ (6,970,166) $ 6,271,500 $ 11,626,735 Total -Unassigned Reserves $ $ - Total Reserves Projected 9- 30-12 and 9-30-13 $ 12,325,401 $ 11,626,735 91 BJB/bb 8-21-13/9-16-13 FINAL JA8 ��µSH HAp1FS J J. Christopher Lombardo, Chairman F E' J $ V'e r' ails Park Drive John O. McGowan, Vice Chairman R eNaples FL 34109 Norman E. Feder, Treasurer E ` ZQ�3 S� 23�9�3r32 James Burke, Commissioner FL Margaret Hanson, Commissioner Fax (239) 597-7082 CLERK c ('0U -s North Naples Fire Control and R gcue Distract September 24, 2013 Mr. Derek Johnson, General Accounting Manager Clerk of the Circuit Court, Finance Department 3299 Tamiami Trail East #403 Naples, 34112 Re: Special District's Reporting Information Dear Mr. Johnson, Enclosed please find the following, as required by Florida Statute: 1. Copy of Annual Financial Report for the fiscal year ended 9-30-12; 2. Copy of the District's Audit for the fiscal year ended 9-30-12; 3. Copy of the District's Map; 4. Registered office and agent form; 5. Schedule of regular meetings of the Board of Fire Commissioners for the 2013-2014 fiscal year; and 6. Copy of the Public Facilities Report. The District has no outstanding bonds. The budgets for the General Fund, Impact Fee Fund and Inspection Fee Fund for the 2013-2014 fiscal year have been forwarded under separate cover. If you require any additional information, please contact me at the number above. Very truly yours, A,"I.g�4 k77�.-OZ BECKY BRONSDON Assistant Chief of Administrative Services Enclosures BJ Prop 16 11 A8 ;��atH�NAp�Fs J. Christopher Lombardo, Chairman F - E\ John O. McGowan, Vice Chairman =Ya s 1885 Veterans Park Drive Norman E. Feder, Treasurer E Naples, FL 34109 James Burke, Commissioner FL� (239) 597-3222 Margaret Hanson, Commissioner Fax (239) 597-7082 North Naples Fire Control and Rescue District September 24, 2013 Board of County Commissioners 32991 Tamiami Trail East, Suite 303 Naples, FL 34112 Re: Special District's Reporting Information To Whom It May Concern: Enclosed please find the following, as required by Florida Statute: 1. Copy of Annual Financial Report for the fiscal year ended 9-30-12; 2. Copy of the District's Audit for the fiscal year ended 9-30-12; 3. Copy of the District's Map; 4. Registered office and agent form; 5. Schedule of regular meetings of the Board of Fire Commissioners for the 2013-2014 fiscal year; and 6. Copy of the Public Facilities Report. The District has no outstanding bonds. The budgets for the General Fund, Impact Fee Fund and Inspection Fee Fund for the 2013-2014 fiscal year have been forwarded under separate cover. If you require any additional information, please contact me at the number above. Very truly yours, ez,G BECKY BRONSDON Assistant Chief of Administrative Services Enclosures BJP/bp F1 v Cv to CD J_ 0 cn y 0 c R c a C C � Z O a N a C 7 d y 0 7 Q I < N C - O7 O V1 0 fD N �to N N -<O C 0 j W fD fD 0 C CD (D n O -n Q X CfD w C fD N ;u C CD N .. Q 0 . m» m o n coo 13) Q o Cn vCD Q- C CD CD obi m mxCQ� W N en co m Q N O < d O a �N �� V CO O Cp 3 C- n a� Z tCnn CD Cn CO M O CCD CD(D 0 3 w 7 C c N_ O lD O 0 O O QO-" y Q lb O 7 (CZ Q :-: CT W N Q'7r—S', '0 m O _I Z -°7o v s CD CD N 57 CD d CD Cn Q O d c Dd P CD cn O X CD 0 3 (n d 0 CD (DCn c • -z � •J N y •J y 0 c R c a C CNQ C C O a N a C 7 d rp Z� D -n -V :1d N �to Z r 00 (JI 0 Ul cn 0 N 0 C -n Q m CfD w Q m � 'O 13) .. m Q v m coo 13) v r CD C c O r obi m L W N en co m r (D O a �N �� V CO 0 C- n D a Z V p N O CO M O w ,; N NCD N O O 0 O D Z 0) 7 O N flj � •O N ' cn O -fl • -z � m o O o � d ; CL CD. N C_ I :3 C O CD CD_ N CD CD o 7i 0 Q CD N O Z D m o m a 3 _I Z at 0 3cn oil < toil CCD CD tDn � S Q O 7 r p WCD A = N ?CWD a O 'p Q ;', O O D) O y O `< 0 CO 7 N Q o m cn CD CD o C i O 0N Q CD � 3 G � I i 9 CNQ C C O a N a C 7 d rp O N �to Z CD O D) Ul cn 0 N 0 C -n Q m 3 Q � 'O 13) .. m Q v m coo 13) m C c O r obi m L CD � (D a j 0 p -" O p N O CD w O D 7 im X v C d a 0 to a m LA) 0 m x CD a CL C CD W N CD .a O O "n -C m N 0 N N CLLn D CL v N zP N O r W v a to ru 0 Lrl 0) Ln 0 Ln 16 1 1A8 M CD cD „O,r 3 p� C ID N m x � o CL C m O rt d v CD tr 16 1 1A8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT BASIC FINANCIAL STATEMENTS TOGETHER WITH REPORTS OF INDEPENDENT AUDITOR YEAR ENDED SEPTEMBER 30, 2012 TABLE OF CONTENTS P es INDEPENDENT AUDITOR'S REPORT................................................................ 1-3 MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A)................................... i-xii BASIC FINANCIAL STATEMENTS GOVERNMENT -WIDE FINANCIAL STATEMENTS: Statement of Net Assets................................................................................... 4 Statement of Activities.................................................................................... 5' FUND FINANCIAL STATEMENTS: Governmental Funds: BalanceSheet............................................................................................. 6 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Assets........................................................................ '7 Statement of Revenues, Expenditures and Changes inFund Balance......................................................................................... 8 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance of Governmental Funds to the Statement of Activities ........................ 9 Fiduciary Fund - Firefighters' Pension Plan: Statement of Fiduciary Net Assets...................................................................... 10 Statement of Changes in Fiduciary Net Assets ....................................................... 11 NOTES TO THE FINANCIAL STATEMENTS......................................................... 12-54 REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A BUDGET TO ACTUAL COMPARISON - MAJOR FUNDS (General and Special Revenue Funds) Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund - Summary Statement................................................................... 55 Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund - Detailed Statement..................................................................... 56-58 Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Impact Fee Fund - Summary Statement................................................................ 59 Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Impact Fee Fund - Detailed Statement 60 BUDGET TO ACTUAL COMPARISON - OTHER NON -MAJOR GOVERNMENTAL FUNDS Special Revenue Funds: Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Inspection Fee Fund - Summary Statement........................................................ 61 Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Inspection Fee Fund - Detailed Statement.......................................................... 62-63 16 11 A8 TABLE OF CONTENTS (CONTINUED) Pae s ADDITIONAL REPORTS OF INDEPENDENT AUDITOR 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 ....................... 65-65 Independent Auditor's Report to Management............................................................ 66-68 Management's Response to Independent Auditor's Report to Management ........................... Exhibit & Company, PA :rtiffed Public Accountants & Consultants 6 6 ' JA8 Affiliations Florida Institute of Certified Public Accountants American Institute of Certified Public Accountants INDEPENDENT AUDITOR'S REPORT Board of Commissioners North Naples Fire Control and Rescue District 1885 Veterans Park Drive Naples, Florida 34109-0492 Private Companies Practice Section Tax Division We have audited the accompanying basic financial statements of North Naples Fire Control and Rescue District (the "District") as of September 30, 2012 and for the year then ended. These basic financial statements are the responsibility of the District's management. Our responsibility is to express an opinion on these basic financial statements based on our audit. We did not audit the financial statements of North Naples Fire Control and Rescue District Firefighters' Pension Fund ("Pension Fund"), which represent 100% of the assets, liabilities and net assets as well as 100% of the revenue and expenses of the District's Fiduciary Fund. Those financial statements were audited by other auditors whose report thereon has been furnished to us, and our opinion, insofar as it relates to the amounts included for North Naples Fire Control and Rescue District Firefighters' Pension Trust Fund, is based on the report of the other auditors. 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 of America. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the basic financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall basic financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, based on our audit and the report of other auditors, the basic financial statements referred to above present fairly, in all material respects, the financial position of North Naples Fire Control and Rescue District as of September 30, 2012, and the results of its operations for the year then ended in conformity with accounting principles generally accepted in the United States of America. INTEGRITY ......... SERVICE ......... EXPERIENCE® 12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097 16 I'1 A8 Board of Commissioners North Naples Fire Control and Rescue District Page 2 In accordance with Government Auditing Standards, we have also issued our report dated February 14, 2013, on our consideration of the District's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, grants, and other matters. The purpose of that report is to describe the scope of our testing of the internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards, and should be considered in assessing the results of our audit. Accounting principles generally accepted in the United States of America require that the management's discussion and analysis (MD&A) on pages i -viii be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing 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. Our audit was conducted for the purpose of forming an opinion on the basic financial statements that collectively comprise the North Naples Fire Control and Rescue District's financial statements. The required supplementary information other than MD&A - budgetary comparison information is presented for purposes of additional analysis and is not a required part of the basic financial statements. 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 basic financial statements. The information has been subjected to the auditing procedures applied in the audits of the basic financial statement 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 basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the required supplementary information other than MD&A - budgetary comparison information is fairly stated in all material respects in relation to the financial statements as a whole. Board of Commissioners 1611 AQ v North Naples Fire Control and Rescue District Page 3 The Exhibit - Management's Response to Independent Auditor's Report to Management, is not a required part of the financial statements but is required by Government Auditing Standards and State of Florida Chapter 10.550 "Rules of the Auditor General". Such information has not been subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we do not express an opinion or provide any assurance on it. /-441� f / M � I 1?, 4. TUSCAN & COMPANY, P.A. Fort Myers, Florida February 14, 2013 14 16 11 A8 MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A) Management's Discussion and Analysis 1611 A8 g Y of Financial Statements FYE September 30, 2012 This Discussion and Analysis of the North Naples Fire Control & Rescue District's ("The District") basic financial statements is provided to assist the reader in understanding the District's financial activities and significant changes in ending financial position for the fiscal year ended September 30, 2012. The District implemented the requirements of GASB Statement #34 for the fiscal year ended September 30, 2004. This Statement dramatically changed the District's annual reporting requirements, as well as the financial statement format and presentation. Contained within are the basic financial statements, consisting of the government -wide financial statements, governmental fund financial statements and notes to the financial statements. This Discussion and Analysis will also provide an analytical overview of these statements, including comparisons of the District's financial position at September 30, 2012 versus September 30, 2011. District Highlights 1. At the conclusion of fiscal year 2012, the District's assets exceeded its liabilities, resulting in net assets of $33,679,420 as compared to net assets at September 30, 2011 of $34,187,500. 2. The District's total net assets decreased $508,080 during fiscal year 2012, as compared to a decrease of $2,970,305 in total net assets during fiscal year 2011. 3. The District had $11,081,782 of unrestricted net assets at September 30, 2012, that can be used to meet the District's ongoing obligations, as compared to $11,193,272 at September 30, 2011. The amount of unrestricted net assets decreased by $111,490. 4. Total revenues on the government -wide funds basis decreased, $572,794 or 2 percent, in comparison to the prior year. 5. Total expenses on the government -wide basis decreased $3,035,019, or 11 percent, in comparison to the prior year. Government -wide Financial Statements Government -wide financial statements (Statement of Net Assets and Statement of Activities found on pages 4 and 5) are intended to allow a reader to assess a government's operational accountability. Operational accountability is defined as the extent to which the government has met its operating objectives efficiently and effectively, using all resources available for that purpose, and whether it can continue to meet its objectives for the foreseeable future. Government -wide financial statements concentrate on the District as a whole and do not emphasize fund types. The Statement of Net Assets (page 4) presents information on all of the District's assets and liabilities, with the difference between the two reported as net assets. The District's capital assets are included in this statement and reported net of their accumulated depreciation. The Statement of Activities (page 5) presents revenue and expense information showing how the District's net assets changed during the fiscal year. Both statements are measured and reported using the economic resource measurement focus (revenues and BJB/bb 3-25-13 It 16 11 A8 expenses) and the accrual basis of accounting (revenue recognized when earned and expense recognized when incurred). Governmental Fund Financial Statements The accounts of the District are organized on the basis of governmental funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self -balancing accounts that comprise its assets, liabilities, fund equity or retained earnings, revenues and expenditures. Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled. Governmental fund financial statements (found on pages 6 and 8) are prepared on the modified accrual basis using the current financial resources measurement focus. Under the modified accrual basis of accounting, revenues are recognized when they become measurable and available as net current assets. Notes to the Financial Statements The notes to the financial statements explain in detail some of the data contained in the preceding statements and begin on page 12. These notes are essential to a full understanding of the data provided in the government -wide and fund financial statements. Government -Wide Financial Analysis The government -wide financial statements are designed so that the user can determine if the District's financial condition is better or worse than the prior year. The following is a Condensed Summary Statement of Net Assets for the District (Primary Government) at September 30, 2012 and 2011: Summary Statement of Net Assets September 30 Assets: 2012 2011 Current and Other Assets $15,400,683 $15,817,903 Capital Assets 22,572,919 22,994,228 Total Assets $37,973,602 $38,812,131 Liabilities: Current Liabilities $1,688,217 $ 2,474,542 Non -Current Liabilities 2,605,965 2,150,089 Total Liabilities 4,294,182 4,624,631 Net Assets: Invested in Capital Assets, Net of Related Debt 22,572,919 22,994,228 Restricted — Inspection Fee Fund 24,719 - Unrestricted 11,081,782 11,193,272 Total Net Assets 33,679,420 34,187,500 Total Liabilities and Net Assets $37.973.602 $38,812,L31 BJB/bb 3-25-13 ii 16 11 A8 Current and other assets represent 41 percent of total assets at September 30, 2012, as compared to 41 percent at September 30, 2011. Current assets at September 30, 2012 are comprised of unrestricted cash balances of $8,848,246, restricted cash of $1,206,437, unrestricted investments of $5,019,563, due from other governments of $222,969, other receivables of $26,935 and other assets of $76,533. The balances of unrestricted cash represent amounts that are available for spending at the discretion of the Board of Fire Commissioners of the District. Restricted cash balances are comprised of the impact fee funds restricted for the purchase of capital assets, unspent inspections fee revenue restricted to support the inspection of new construction, and funds received as donations for the District's 50'' Anniversary in 2011. The investment in capital assets, net of related debt, represent 59 percent of net assets at September 30, 2012, as compared to 59 percent at September 30, 2011. These assets are comprised of land, buildings, improvements, equipment, furniture, and vehicles, net of accumulated depreciation, and the outstanding related debt used to purchase the assets. The unrestricted net asset balance of $11,081,782 represents resources available for spending at September 30, 2012. Summary of Revenues, Expenses and Changes in Net Assets For the Years Ended September 30, 2012 and September 30, 2011 Revenues: 2012 2011 General Revenues Ad Valorem Taxes $21,551,797 $22,312,426 Charges for Services 532,305 618,360 Program Revenues Grants 34,376 30,750 Miscellaneous Impact Fees 412,970 142,361 Investment Earnings 147,221 173,073 Gain (Loss) on Disposition of Capital Assets 17,672 (1,596) Other 225,519 219,280 Total Revenues 22,921,860 23,494,654 Expenses: Public Safety—Fire/ Rescue Service 23,429,940 26,464,959 Increase (Decrease) in Net Assets (508,080) (2,970,305) Net Assets -Beginning of Year 34,187,500 37,157,805 Net Assets -End of Year $33,679,420 $34,187,5EO BJB/bb 3-25-13 iii 1611 A8 The assessed value of the property within the District decreased 3 percent for the 2011- 2012 fiscal year as compared to the prior year's assessed value, resulting in a decrease in Ad Valorem tax revenues. This is the fourth consecutive year that property values in the District have decreased, resulting in a decrease in Ad Valorem revenue. The cumulative reduction in property value for the 2008-2009, 2009-2010, 2010-2011 and 2011-2012 fiscal years resulted in a $5,505,981,773 reduction in taxable property value, and a 20 percent reduction in Ad Valorem revenue. The Board adopted a millage rate of 1 mil, or $1.00 for every $1,000 of property value. This millage rate was 4 percent less than the rolled back rate, or the taxing rate necessary to generate the same Ad Valorem revenue as the 2010-2011 fiscal year. Because the District is capped at a maximum millage rate of 1 mil, the Board could not adopt the rolled back rate. Historically, the increase in Ad Valorem revenue resulting from the increase in property value has been sufficient to provide adequate funds to support operational, capital and reserve financial requirements in the District without increasing the millage rate. However, the 2011-2012 General Fund Budget reflects a decrease in Ad Valorem revenue corresponding to the decrease in property value. As a result, it was anticipated that reserves in the amount of $1,432,457 would be required to fund operations. However, General Fund actual expenditures were less than those budgeted and revenue was more than that budgeted; therefore, use of reserves was $174,944 which was significantly less than originally anticipated. The following chart identifies the change in appraised property values in the District and the millage rate maintained by the District. Property Values and Millage Rate Assessed 5.0000 4.5000 4.0000 mil' 3.5000 3.0000 2.5000 2.0000 1.5000 1.0000 p 0.5000 0.0000 2008-2009 ®Appraised Property Value 1$27,676,299,592 —� Millage Rate 1 0.9869 BJB/bb 3-25-13 2009-2010 2010-2011 5,187,603,194 $22,970,320,1 1.0000 1.0000 iv $30,000,000,000 $25,000,000,000 $20,000,000,000 $15,000,000,000 $10,000,000,000 $5,000,000,000 2011-2012 + $ >,170,317,819 1.0000 16 11 A$ Fund Balance — Governmental Fund Financial Statements Staff has worked hard to meet the Board of Fire Commissioners' directive to maintain the fund balance and cash reserve of the General Fund to solidify the District's financial position. The total fund balance of the General Fund, 100 percent of which is assigned reserves, was $13,751,629 at September 30, 2012. This fund balance represents a decrease of $174,944 in the total fund balance of the General Fund at September 30, 2011. In September of 2002, a comprehensive Five Year Plan for the District was developed. This plan is reviewed and revised annually, just prior to preparation of the District's annual budget. The Five Year Plan has become an integral tool to assist in the identification of the financial needs for the future of the District, and as such, has assisted the Board of Fire Commissioners in establishing comprehensive assigned reserves to financially provide for the identified needs of the District. The fund balance of $13,751,629 for the fiscal year ended September 30, 2012, is comprised of 100 percent of assigned reserves. In light of the current and forecasted economic trends and accompanying decrease in property value, the Board has established assigned reserves identified as necessary to fund operational activities of the District in future years. These assigned reserves were created in an effort to address anticipated revenue reductions in the 2012-2013 and 2013-2014 fiscal years. Other reserves are assigned to accommodate the future financial needs of the District as identified in the Five Year Plan as amended in September of 2012. While assigned reserves have been established and maintained in accordance with anticipated future needs of the District, it must be noted that the need may arise for the Board to unassign a portion of these reserves to fund the District's operations should property values continue to fall. The following General Fund Assigned Reserves were approved for the fiscal year ended September 30, 2012, in coordination with the Five Year Plan and as a result of the anticipated reduction in future General Fund Ad Valorem revenue: Assigned Fund Balance Amount Operating Reserve — First Quarter $ 6,500,000 Projected Deficit 12-13 2,000,000 2013-2014 Expenses over Revenue 1,546,460 ALS Equipment 226,344 Emergency Reserve 2,223,330 Fire Apparatus 1,074,595 SCBA Replacement 160,000 Station #46 Improvements 20,900 Total Assigned Reserves These assigned reserves have been established by the Board of Fire Commissioners to meet the future needs of the District. As indicated in the District's Five Year Plan, one new station is anticipated to be operational within the next five years, with funds allocated to initial permitting and planning expenditures for three other stations. Due to the recent and dramatic decline in impact fees, and the anticipated revenue reduction BJB/bb 3-25-13 v 16 1 A8 M resulting from decreasing property values, the Five Year Plan was revised to delay the construction in full on these three other stations. While impact fees can fund the creation of the infrastructure required for these stations, the staffing and maintenance must be funded by the General Fund. These assigned reserves are also created to fund the replacement of capital assets originally funded through impact fees. Additionally, significant increases in health insurance, and other personnel and operating expenses require that funds be set aside, or assigned, to prepare for the funding of future expenditures. This is especially necessary in light of the current economic situation and the impact of the decline in property values statewide, and the resulting revenue reduction resulting from such decline. As evidenced by the chart below, the District's General Fund fund balance has increased $13,268,549 since 2002. While the growth in fund balance is significant, it is by no means an unnecessarily high accumulation of funds. Not only has it become evident that the District must be able to provide for operating and personnel expenses in the event of a serious hurricane or other natural disaster, it has become essential for future planning to ensure the financial stability of the District by increasing designated reserves to provide for the future needs of the District in anticipation of revenue reductions. It is also designed to allow for replacement of capital assets without a planned increase in millage. It should also be noted that the 2011-2012 fiscal year General Fund utilized $174,944 of reserves to fund operations during the fiscal year due to the decline in property value and accompanying decrease in Ad Valorem revenue. This is the second year since 2001 that the District had to use reserves to fund operations. While significant reserves still remain, it is by no means sustainable to continue to rely on reserves to fund operations. BJB/bb 3-25-13 vi $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 16 11 A8 °# General Fund Fund Balance 2002 - 2012 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Impact Fees Actual impact fees received for the year ended September 30, 2012 was $360,328, a decrease of $36,925, or 9 percent, as compared to the prior fiscal year. However, because of the decline in impact fees over the course of the last few fiscal years, the amount received exceeded budgeted impact fees by $60,328, or 20 percent. Staff continues to conservatively estimate impact fee revenue for future years and limit planned impact fee expenditures due to the trend in declining revenue. The Board of Fire Commissioners recognized that the growth in the District was significant in the late 1990s and early 2000s, and anticipated the District would reach a point where the growth and resulting impact fees would substantially decrease. Therefore, the Five Year Plan has reflected decreasing impact fees. However, the decline in impact fees occurred much quicker and at a more substantial rate than originally anticipated. As a result, the Five Year Plan has been amended to reflect the reduction in receipts. BJB/bb 3-25-13 vii 1611 A8 Inspection Fees Inspection fee revenue for the year ended September 30, 2012 was $428,911 and represents a decrease of $73,396 or 15 percent as compared to revenue in the prior fiscal year, as compared to an increase of $11,035, or 2 percent over the inspection fee revenue for fiscal year 2011 vs. 2010. These inspection fees are received by the District for inspections performed on new construction, and are therefore a function of the number of new structures built and completed in the District. Following three consecutive years of decreasing inspection fee fund receipts, the 2009-2010 fiscal year was the first year to recognize an increase in inspection fees revenue since the fiscal year ended September 30, 2006. The trend continued in the fiscal year ended 2011, with inspection fees received increasing as compared to the prior fiscal year, but then again declined in 2012. The overall reduction in fees since 2006 has resulted in the inability of the revenues of the fund to support the full operating budget. As a result, the General Fund has provided financial assistance to support the Inspection Fee Fund. This fund will continue to require close monitoring in the future to determine if the General Fund will be required to continue to provide financial assistance to support the Inspection Fee Fund operating costs. Budgetary Highlights Budget versus actual comparisons are reported in the required supplementary information other than management's discussion and analysis on pages 55 through 63. General Fund expenditures were less than those budgeted, with Personnel Expenditures reflecting $1,140,162 or 6 percent less than budgeted, Operating Expenditures reflecting $88,715 or 3 percent less than budgeted, and Capital Outlay reflecting $16,785 or 10 percent less than budgeted. Differences between the final amended budget and actual expenditures in the General Fund were largely due to fewer non-essential purchases being made, and the serious effort exerted to control expenditures as tightly as possible faced with current and anticipated decrease in property (Ad Valorem) tax revenue. The amendments to General Fund revenue were necessary to reflect an increase in Ad Valorem tax revenue received resulting in collection above the 95 percent subject to budget requirements and to reflect a reduction in interest revenue earned due to the decline in interest rates available on the District's Certificates of Deposit. The amendments to the General Fund expenditures were a result of several factors. Budgeted personnel expenses were decreased by $69,000 due to a reduction in operational overtime resulting from the hiring of three replacement firefighters to address staffing shortages and offset overtime expenditures. Budgeted capital expenses were increased by $69,000 to reflect the required but unanticipated replacement of bunker gear which failed safety inspection. It should be noted that amendments to reallocate General Fund expenditures resulted in no increase to expenses, and actual General Fund expenditures were still $1.2 million under budget. BJB/bb 3-25-13 viii Capital Assets Non -depreciable capital assets include land and construction in progress. Depreciable assets include buildings, improvements other than buildings, equipment, furniture and vehicles. The following is a schedule of the District's capital assets as of September 30, 2012 and 2011. Capital Assets September 30: Capital Assets 2012 2011 Land $11,182,814 $11,182,814 Construction in Progress 1,102,570 720,146 Total Capital Assets not Depreciated 12,285,384 11,902,960 Buildings 12,428,865 12,428,865 Vehicles 7,165,848 7,698,797 Office Equipment 692,437 706,380 Equipment & Machinery 2,725,609 2,741,134 Total Capital Assets Being Depreciated 23,012,759 23,575,176 Accumulated Depreciation Buildings ( 4,561,857) ( 4,157,543) Vehicles ( 5,604,642) ( 5,811,504) Office Equipment (486,961) ( 456,120) Equipment & Machinery (2,071,764) ( 2,058,741) Total Accumulated Depreciation (12,725,224) (12,483,908) Total Capital Assets being Depreciated, Net 10,287,535 11,091,268 Capital Assets — Net of Depreciation 22,572,919 22,994,228 Less: Related Debt - - Net Assets Invested in Capital Assets Net of Related Debt $22,572.919 22.994.228 The purchases of capital assets were significantly reduced during the 2011-2012 fiscal year in an effort to control costs. Only those assets deemed absolutely necessary were purchased. Significant capital asset purchases made during the fiscal year ended September 30, 2012 include: 1. Medical equipments utilized by the District's paramedics performing Advanced Life Support ("ALS") services totaling $14,128; BJB/bb 3-25-13 ix 2. Replacement computers and associated computer hardware for use in the apparatus totaling $44,100; 3. Hurst hydraulic tools totaling $10,560; 4. New Squad quick response vehicle totaling $67,789; 5. 49 Sets of replacement Bunker Gear totaling $90,585; and 6. Payment of architecture, engineering, permitting and site preparation costs and fees for future Station #48 located on Livingston Road in the amount of $382,485 from the Impact Fee Fund. For additional information on the District's capital assets, see Note E on pages 30 and 31. Debt Administration As of September 30, 2012, the District had long term obligations of $2,669,847, as compared to $2,820,261 at September 30, 2011, a decrease of $150,414 or 5 percent. That debt consists of 1. Compensated absences (accrued vacation liability) in the amount of $1,917,976, as compared to $1,602,209 at September 30, 2011. The increase in this liability is due to hourly rate changes resulting from promotions to replace vacated positions due to retirements and the Early Retirement Incentive programs, and a Collective Bargaining Agreement one year provision providing paid days off. 2. Termination benefits in the amount of $112,333, as compared to $777,131 at September 30, 2011. These termination benefits consist of health, dental and vision insurance benefits through 2012 for those employees participating in the District's first early retirement incentive program, and health insurance benefits payable in 2012, 2013 and 2014 related to the second early retirement incentive program. 3. OPEB obligation of $639,538, representing post employment health insurance obligations pursuant to GASB No. 45. Economic Facts and Next Year's Budget Millage Rates The following factors were taken into consideration when the budget for the fiscal year ending September 30, 2013 was prepared: 1. Appraised taxable property values increased by $68,433,215, or less than 1 percent for tax year 2012 (FY2013) as compared to a decrease of 3 percent in 2011. This is the first year since the multi-year decline in taxable property value that the property value in the District has increased, although only slightly. The cumulative effect of the last five years' property value has resulted in an anticipated reduction in Ad Valorem revenue of approximately $6.6 million, or 23 percent since 2008. Staff did not anticipate any increase in taxable property value for the 2012-2013 fiscal year and, under the Board's direction, has worked hard to control expenditures and maintain the level of service without depleting reserves. Preliminary estimates indicate the property value in Collier County is expected to increase at least 3 percent for the 2013 year. Historically, the District has faired far better than the County as a whole, so it is anticipated that new growth within the District will offset any decline in property value, so value should either remain BJB/bb 3-25-13 x 16 11 A8 "4 unchanged in a worse -case scenario for the 2013-2014 fiscal year, or might even realize up to a 3 percent increase in a best case scenario. The District must continue to consider ways to fund operating expenses without reducing the level of service and without depleting reserves. Staff will continue to monitor financial projections to provide the Board with current and updated information regarding the future financial needs of the District. 2. The District did not increase its millage rate from 1 mill ($1.00 for each $1,000 of appraised property value) for the fiscal year ending September 30, 2013. The rolled -back millage rate, that is, the rate that would need to be levied to generate the same revenue for the 2012-2013 fiscal year as was generated during the 2011- 2012 fiscal year, was not levied because it exceeded the maximum millage rate the District is authorized to levy pursuant to its enabling act. The District's millage cap, combined with declining property values, makes it impossible to generate the same revenue as in prior years. Therefore, the District must fund operations with less revenue, while continuing to attempt to maintain service levels. 3. The District had planned to open Stations #48, #49, #410 and #411 within the next two to five years. However, due to the reduction in revenue resulting from the anticipated and realized decline in property value, and the reduction in impact fees received, all construction of new station sites, except for the site preparation for Station #48, has been halted. 4. No new positions are provided for in the General Fund Budget for 2012-2013. Thirteen employees participated in the early retirement incentive program established by the Board for the 2008-2009 fiscal year, resulting in 9 shift positions being vacated. An additional seven employees participated in a second early retirement incentive program offered between August 1, 2010 and July 31, 2011. This resulted in an additional 5 shift positions being vacated. In May of 2011, three replacement firefighters were hired to address the 14 shift positions vacated as a result of the two early retirement incentive programs. In August of 2012, three more replacement firefighters were hired, and another three in November of 2012 to address another three vacancies resulting from retirements. Staff continues to monitor the cost benefit of overtime versus filling replacement positions . 5. Capital purchases have been limited to only those essential items, including the replacement of fire equipment as needed in the total amount of $25,000, the purchase of replacement protective equipment in the amount of $51,697, the replacement of computers for the apparatus used to provide call response information in the total amount of $15,000, and station improvements in the amount of $20,000. Request for Information This financial report is designed to provide the reader an overview of the District. Questions regarding any information provided in this report should be directed to: Becky Bronsdon, Assistant Chief of Administrative Services, North Naples Fire Control & Rescue District, 1885 Veteran's Park Drive, Naples, FL 34109, 239-597-3222, e-mail: bbronsdon@northnaplesfire.com. BJB/bb 3-25-13 xi 1611 A8 ' NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT STATEMENT OF NET ASSETS September 30, 2012 ASSETS Current assets: Cash and cash equivalents Restricted cash and cash equivalents Investments Due from other governments Other receivables Other assets Total current assets Noncurrent assets: Capital assets: Land Construction in progress Depreciable buildings, equipment, and vehicles (net of $12,725,224 accumulated depreciation) Total noncurrent assets TOTAL ASSETS LIABILITIES Current liabilities: Accounts payable and accrued expenses Contract deposits Deferred revenue Current portion of long-term obligations Total current liabilities Noncurrent liabilities: Noncurrent portion of long-term obligations TOTAL LIABILITIES NET ASSETS Invested in capital assets, net of related debt Restricted Unrestricted TOTAL NET ASSETS TOTAL LIABILITIES AND NET ASSETS The accompanying notes are an integral part of this statement. Governmental Activities $ 8,848,246 1,206,437 5,019,563 222,969 26,935 76,533 15,400,683 11,182,814 1,102,570 10,287,535 22,572,919 $ 37,973,602 $ 650,151 7,500 966,684 63,882 1,688,217 2,605,965 4,294,182 22,572,919 24,719 11,081,782 33,679,420 $ 37,973,602 Page 4 of 68 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT STATEMENT OF ACTIVITIES Year Ended September 30, 2012 EXPENSES Governmental Activities Public Safety - Fire Protection Personnel services Operating expenses Depreciation Interest and fiscal charges TOTAL EXPENSES - GOVERNMENTAL ACTIVITIES PROGRAM REVENUES Charges for services Operating grants and contributions NET PROGRAM EXPENSES GENERAL REVENUES Ad Valorem taxes Impact fees Interest Gain on disposition of capital assets Other TOTAL GENERAL REVENUES DECREASE IN NET ASSETS NET ASSETS - Beginning of the year NET ASSETS - End of the year The accompanying notes are an integral part of this statement. 16 1. A8 Page 5 of 68 Governmental Activities $ 19,345,440 3,044,074 1,040,426 23,429,940 532,305 34,376 22,863,259 21,551,797 412,970 147,221 17,672 225,519 22,355,179 (508,080) 34,187,500 $ 33,679,420 1611 A8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT BALANCE SHEET - GOVERNMENTAL FUNDS September 30, 2012 General Fund zl Page 6 of 68 Total Impact Fee Inspection Fee Governmental Fund Fund Funds ASSETS Cash and cash equivalents $ 8,848,246 $ - $ - $ 8,848,246 Restricted cash and cash equivalents 3,668 972,427 230,342 1,206,437 Investments 5,019,563 - - 5,019,563 Due from other governments 163,575 24,085 35,309 222,969 Due from other funds 274,067 - - 274,067 Other receivables 26,935 - - 26,935 Other assets 76,533 - - 76,533 TOTAL ASSETS $ 14,412,587 $ 996,512 $ 265,651 $ 15,674,750 LIABILITIES AND FUND BALANCE LIABILITIES Accounts payable and accrued expenses $ 649,790 $ 361 $ - $ 650,151 Due to other funds - 33,135 240,932 274,067 Contract deposits 7,500 - - 7,500 Deferred revenue 3,668 963,016 - 966,684 TOTAL LIABILITIES 660,958 996,512 240,932 1,898,402 FUND BALANCE Restricted - - 24,719 24,719 Assigned 13,751,629 - - 13,751,629 Unassigned _ _ _ - TOTAL FUND BALANCE 13,751,629 - 24,719 13,776,348 TOTAL LIABILITIES AND FUND BALANCE $ 14,412,587 $ 996,512 $ 265,651 $ 15,674,750 The accompanying notes are an integral part of this statement. NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO THE STATEMENT OF NET ASSETS September 30, 2012 Total fund balance of governmental funds Amounts reported for governmental activities in the Statement of Net Assets are different because: Capital assets used in governmental activities are not financial resources and therefore are not reported in the governmental funds. Capital assets not being depreciated: Land Construction in progress Governmental capital assets being depreciated: Building, equipment and vehicles Less accumulated depreciation Long-term obligations are not due and payable in the current period and therefore are not reported in the funds. Net OPEB obligation Early termination benefits Compensated absences Elimination of interfund amounts: Due to other funds Due from other funds Total net assets of governmental activities The accompanying notes are an integral part of this statement. 11,182,814 1,102,570 23,012,759 (12,725,224) (639,538) (112,333) (1,917,976) (274,067) 274,067 Ammint $13,776,348 12,285,384 10,287,535 (2,669,847) $ 33,679,420 I Page 7 of 68 1611 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - GOVERNMENTAL FUNDS Year Ended September 30, 2012 REVENUES Ad Valorem taxes Intergovernmental revenue: Firefighter Supplemental Charges for services: Inspection fees and other Impact fees Miscellaneous: Interest Other TOTAL REVENUES EXPENDITURES Current Public safety Personnel services Operating expenditures Capital outlay Debt service Principal reduction Interest and fiscal charges TOTAL EXPENDITURES EXCESS OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES Proceeds from disposition of capital assets TOTAL OTHER FINANCING SOURCES EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES Page 8 of 68 Total General Impact Fee Inspection Fee Governmental Fund Fund Fund Funds $ 21,551,797 $ - $ - $ 21,551,797 34,376 - - 34,376 103,394 - 428,911 532,305 - 412,970 - 412,970 138,501 7,993 727 147,221 225,519 - - 225,519 22,053,587 420,963 429,638 22,904,188 19,003,975 - 3,038,671 5,403 216,215 415,560 491,879 19,495,854 - 3,044,074 631,775 22,258,861 420,963 491,879 23,171,703 (205,274) - (62,241) (267,515) 30,330 - - 30,330 30,330 - - 30,330 (174,944) - (62,241) (237,185) FUND BALANCE - Beginning of the year 13,926,573 - 86,960 14,013,533 FUND BALANCE - End of the year $ 13,751,629 $ - $ 24,719 $ 13,776,348 The accompanying notes are an integral part of this statement. 1611 A8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 9 of 68 RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES Year Ended September 30, 2012 Amount Net change (expenditures and other financing uses over revenues and other financing sources) in fund balance - total governmental funds $ (237,185) The decrease (change) in net assets reported for governmental activities in the Statement of Activities is different because: Governmental funds report capital outlays as expenditures. In the Statement of Activities, however, the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. The gain on disposition of capital assets increases the net assets. Expenditures for capital assets 631,775 Less: proceeds on disposition of capital assets (30,330) Plus: gain on disposition of capital assets 17,672 Less: current year depreciation (1,040,426) (421,309) The issuance of debt is reported as a financing source in governmental funds and thus contributes to the change in fund balance. In the Statement of Net Assets, however, issuing debt increases long-term liabilities and does not affect the Statement of Activities. Similarly, repayment of principal is an expenditure in the governmental funds but reduces the liability in the Statement of Net Assets. Borrowings (proceeds from issuance): Capital lease Repayments (principal retirement): Capital lease Some expenses reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported as expenditures in the governmental funds. Decrease in accrued interest payable on long term debt - Increase in Net OPEB obligation (198,617) Decrease in termination benefits ERIP 1 76,597 Decrease in termination benefits ERIP 2 588,201 Increase in compensated absences (315,767) 150,414 Decrease in net assets of governmental activities $ (508,080) The accompanying notes are an integral part of this statement. 16 11 A8 "14 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT STATEMENT OF FIDUCIARY NET ASSETS - FIDUCIARY FUND September 30, 2012 ASSETS Investments, at fair value: Money market funds Mutual funds Common stocks U.S. Government securities Corporate bonds Real estate Due from other governments - State Due from District Accrued investment income TOTAL ASSETS LIABILITIES AND NET ASSETS LIABILITIES Accounts payable TOTAL LIABILITIES NET ASSETS Held in trust for pension benefits and other purposes TOTAL NET ASSETS The accompanying notes are an integral part of this statement. Page 10 of 68 Firefighters' Pension Fund $ 601,519 5,020,248 14,286,958 5,377,746 4,910,627 2,722,609 427,291 584,442 105,958 34,037,398 51,962 51,962 33,985,436 $ 33,985,436 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 11 of 68 STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS - FIDUCIARY FUND Year Ended September 30, 2012 ADDITIONS Contributions: Employer Plan members Buybacks State of Florida, insurance premiums Total contributions Investment income: Net appreciation (depreciation) including realized gains/losses Interest and dividends Less: investment expenses Net investment income (loss) Other income DEDUCTIONS Refunds of contributions Benefits paid Administrative expenses TOTAL ADDITIONS TOTAL DEDUCTIONS NET INCREASE IN NET ASSETS NET ASSETS - BEGINNING NET ASSETS - ENDING The accompanying notes are an integral part of this statement. Firefighters' Pension Fund $ 2,166,240 246,871 48,676 1,214,214 3,676,001 3,623,463 743.880 4,367,343 (173,545) 4,193,798 7,869,799 1,282 13,263 65,962 80,507 7,789,292 26,196,144 $ 33,985,436 16 1 1Q8 v+ NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 12 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization North Naples Fire Control and Rescue District (the "District") is an independent special taxing district located in northern Collier County, Florida. The District was originally established on April 22, 1961 by Laws of Florida, Chapter 61-2032, then reestablished by Laws of Florida Chapter 84-416, as amended. The District has the general and special powers prescribed by Florida Statute Chapters 189, 191 and 633.15. The District's governing legislation was recreated, reenacted and codified by Laws of Florida, Chapter 99-450 on July 13, 1999 and amended by Laws of Florida, Chapter 2006-353 on June 23, 2006. The District is governed by a five (5) member elected Board of Commissioners. Commissioners serve on a staggered four (4) year term basis. The District provides fire control and protection services, fire safety, inspections, code enforcement, fire hydrant maintenance, firefighter training, and crash and fire rescue services as well as basic life support services. In providing these services, the District operates and maintains seven (7) stations and the related equipment and employs approximately 145 full-time professional firefighters and administrative staff. During the year ended September 30, 2009, the District entered into a joint venture agreement with Edison State College (ESC) for the operation of the North Naples Fire Training Center (NNFTC) to educate and train students as State Certified Firefighters. The District is licensed to operate the NNFTC and ESC is the program coordinator. The District provides the training room and training facilities for the NNFTC. ESC, as program coordinator, is responsible for the operations of the NNFTC including but not limited to the screening and enrolling of students and for screening and engaging instructors. Therefore, the activities of the NNFTC are not included in the District's basic financial statements. Reporting Entity The District adheres to Governmental Accounting Standards Board (GASB) Statement Number 14, "Financial Reporting Entity," (GASB 14) as amended by GASB Statement Number 39, "Determining Whether Certain Organizations Are Component Units" (GASB 39). This Statement requires the basic financial statements of the District (the primary government) to include its component units, if any. A component unit is a legally separate organization for which the elected officials of the primary government are financially accountable. Based on the criteria established in GASB 14, as amended, there are no component units required to be included in the District's basic financial statements. 161JAB NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 13 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Government -wide Financial Statements The government -wide financial statements (i.e., the Statement of Net Assets and the Statement of Activities) report information on all of the activities of the District and do not emphasize fund types. These governmental activities comprise the primary government. General governmental and intergovernmental revenues support the governmental activities. The purpose of the government -wide financial statements is to allow the user to be able to determine if the District is in a better or worse financial position than the prior year. The effect of all interfund activity between governmental funds has been removed from the government -wide financial statements. Government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the pension fund financial statements. Under the accrual basis of accounting, revenues, expenses, gains, losses, assets, and liabilities resulting from exchange and exchange -like transactions are recognized when the exchange takes place. Revenues, expenses, gains, losses, assets, and liabilities resulting from nonexchange transactions are recognized in accordance with the requirements of GASB Statement Number 33, "Accounting and Financial Reporting for Nonexchange Transactions" (GASB 33). Amounts paid to acquire capital assets are capitalized as assets in the government -wide financial statements rather than reported as expenditures. Proceeds of long-term debt are recorded as liabilities in the government -wide financial statements rather than as other financing sources. Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability in the government -wide financial statements rather than as expenditures. The Statement of Activities demonstrates the degree to which the direct expenses of a given function are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function, and 2) grants and contributions that are restricted to meeting the operational or capital improvements of a particular function. Taxes and other items not properly included among program revenues are reported instead as general revenues. 16 11 A8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 14 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Government -wide Financial Statements, continued Program revenues are considered to be revenues generated by services performed and/or by fees charged such as inspection fees, burn permits, and hydrant tests. Fund Financial Statements The District adheres to GASB Number 54, "Fund Balance Reporting and Governmental Fund Type Definitions" that required a change in the reporting format of fund balances in the governmental fund statements. Essentially, the implementation resulted in adoption of a fund balance policy and reclassification of the components within fund balance. The accounts of the District are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self -balancing accounts that comprise its assets, liabilities, fund equity or retained earnings, revenues, and expenditures or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled. Fund financial statements for the District's governmental and fiduciary funds are presented after the government -wide financial statements. These statements display information about major funds individually and nonmajor funds in aggregate for governmental funds. The fiduciary statement includes financial information for the firefighters' pension fund. The fiduciary fund represents assets held by the District in a custodial capacity for the benefit of other individuals. Governmental Funds When both restricted and unrestricted resources are combined in a fund, expenditures are considered to be paid first from restricted resources, as appropriate, and then from unrestricted resources. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available when they are collected within the current period or soon thereafter to pay liabilities of the current period. 1611 A8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 15 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Governmental Funds, continued The District's major funds are presented in separate columns on the governmental fund financial statements. The definition of a major fund is one that meets certain criteria set forth in GASB Statement Number 34, "Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments" (GASB 34). The funds that do not meet the criteria of a major fund are considered non -major funds and are combined into a single column on the governmental fund financial statements. Separate financial statements are provided for governmental funds. Major individual governmental funds are reported in separate columns on the fund financial statements. Fiduciary Fund The pension trust fund accounts for the activities of the Firefighters' Pension Plan, which accumulates resources for the pension benefit payments to qualified firefighters. The net assets of this fund are not considered to be net assets of the District and not available to the District's creditors. Measurement Focus and Basis of Accounting Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the basic financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. 1611 A8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 16 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Measurement Focus and Basis of Accounting, continued Revenues are considered to be available when they are collectible within the current period and soon enough thereafter to pay liabilities of the current period. For this purpose, the District considers tax revenues to be available if they are collected within sixty days of the end of the current fiscal period. Revenues susceptible to accrual are property taxes, interest on investments, and intergovernmental revenues. Property taxes are recorded as revenues in the fiscal year in which they are levied, provided they are collected in the current period or within sixty days thereafter. Interest on invested funds is recognized when earned. Intergovernmental revenues that are reimbursements for specific purposes or projects are recognized when all eligibility requirements are met. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. Exceptions to this general rule include: (1) principal and interest on long-term debt, if any, is recognized when due; and (2) expenditures are generally not divided between years by the recording of prepaid expenditures. 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. Separate financial statements are provided for governmental funds and fiduciary Rinds, even though the latter are excluded from the government -wide financial statements. Non-current Government Assets/Liabilities GASB 34 requires non-current governmental assets, such as land and buildings, and non-current governmental liabilities, such as notes payable and capital leases, to be reported in the governmental activities column in the government -wide Statement of Net Assets. NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 17 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Maior Funds The District reports the following major governmental funds: The General Fund is the District's primary operating fund. It accounts for all financial resources of the District, except those required to be accounted for in another fund. The Impact Fee Fund consists of fees imposed and collected by Collier County based on new construction within the District. The fees are restricted and can only be used for certain capital expenditures associated with growth within the District. Non-Maior Fund The District reports the following non -major fund: The Inspection Fee Fund is used by the District to account for the receipt and expenditures of its Inspection Fee Program. Fees are charged for the inspection of new building construction. The fees are collected by Collier County and are distributed by the East Naples Fire Control and Rescue District to the other participating Districts. Fiduciary Fund Fiduciary funds are excluded in the government -wide financial statements because the resources of those funds are not available to support the District's programs. The only type of fiduciary funds the District maintains is a Firefighters' Pension Fund, which accounts for retirement assets held by the Plan that are payable to qualified firefighters upon retirement. Budgetary Information The District has elected to report budgetary comparisons of its major funds and its non -major fund as required supplementary information (RSI). 16 11 AS .-I NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 18 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Investments The District adheres to the requirements of GASB Statement Number 31, "Accounting and Financial Reporting for Certain Investments and for External Investment Pools," (GASB 31) in which all investments are reported at fair value. Investments, including restricted investments, consist of certificates of deposit, U.S. Government securities, corporate debt and equity securities, and securities of government agencies unconditionally guaranteed by the U.S. Government. Capital Assets Capital assets, which include land, construction in progress, buildings, equipment and vehicles, are reported in the government -wide Statement of Net Assets. The District follows a capitalization policy which calls for capitalization of all capital assets that have a cost or donated value of $1,000 or more and have a useful life in excess of one year. All capital assets are valued at historical cost, or estimated historical cost if actual historical cost is not available. Donated capital assets are valued at their estimated fair market value on the date donated. Public domain (infrastructure) capital assets consisting of certain improvements other than building, including curbs, gutters and drainage systems, are not capitalized, as the District generally does not acquire such assets. No debt -related interest expense is capitalized as part of capital assets in accordance with GASB 34. Maintenance, repairs and minor renovations are not capitalized. The acquisition of land and construction projects utilizing resources received from Federal and State agencies are capitalized when the related expenditure is incurred. Expenditures that materially increase values, change capacities or extend useful lives are capitalized. Upon sale or retirement, the cost is eliminated from the respective accounts. NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 16 11 Ag Page 19 of 68 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Capital Assets, continued Expenditures for capital assets are recorded in the fund statements as current expenditures. However, such expenditures are not reflected as expenditures in the government -wide statements, but rather are capitalized and depreciated. Depreciable capital assets are depreciated using the straight-line method over the following estimated useful lives: Capital Asset Years Buildings 15-30 Capital Assets acquired under Capital Lease 10 Office Equipment 3-30 Vehicles 3-10 Equipment and Machinery 3-15 Budgets and Budgetary Accounting The District adopted an annual budget for the General Fund. The District adopted annual budgets for the Special Revenue Funds - Impact Fee Fund and the Inspection Fee Fund. No budget was adopted or required to be adopted for the Firefighters' Pension Trust Fund. 1611A8- .+ NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 20 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Budgets and Budgetary Accounting, continued The District follows these procedures in establishing budgetary data for the General Fund, the Impact Fee Fund, and the Inspection Fee Fund: During the summer of each year, the District Fire Chief submits to the Board of Commissioners a proposed operating budget for the fiscal year commencing on the upcoming October 1. The operating budget includes proposed expenditures and the means of financing them. 2. Public hearings are conducted to obtain citizen comments. 3. The budget is adopted by approval of the Board of Commissioners. 4. Budget amounts, as shown in these basic financial statements, are as originally adopted or as amended by the Board of Commissioners. 5. The budget is adopted on a basis consistent with accounting principles generally accepted in the United States of America. 6. The level of control for appropriations is exercised at the fund level. 7. Appropriations lapse at year-end. Several budget amendments were approved by the Board of Commissioners during the fiscal year ended September 30, 2012 for the General Fund. Budgeted revenues and reserves in the General Fund were increased by $831,777. No budget amendments were approved for the Impact Fee Fund or for the Inspection Fee Fund. Impact Fees/Deferred Revenue The District levies an impact fee on new construction within the District. The intent of the fee is for growth within the District to pay for capital improvements needed due to the growth. The fee is imposed and collected by Collier County and remitted to the District. The fee is refundable if not expended by the District within six (6) years from the date of collection. The District, therefore, records this fee as restricted cash and deferred revenue until the date of expenditure, at which time it is recognized as revenue and charged to capital outlay in the fund financial statements and capital assets in the government -wide financial statements. NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 21 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Net Assets In governmental fund statements net assets are identified as restricted when there are externally imposed constraints as to their use, such as through debt covenants, by grantors, or by law. Fund Balances The governmental fund financial statements the District maintains include nonspendable, restricted, assigned, and unassigned fund balances. Nonspendable fund balances are those that cannot be spent because the are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. Criteria include items that are not expected to be converted into cash, for example prepaid expenses. Restricted fund balances are those that are restricted by a third parry. Restricted fund balances can only be spent for the stipulated purposes. The District's assigned fund balances are a result of the actions of the District's Board. The District's intent is to maintain a minimum assigned fund balance level of three (3) months of budgeted total expenditures. The assigned fund balance includes the District's operational and capital reserves as well as its disaster reserve. At September 30, 2012, fund balance is also assigned for a variety of specific items by District Board action. Any use of the assigned fund balance requires the District's Board approval. Due To/From Other Funds Interfund receivables and payables arise from interfund transactions and are recorded by funds affected in the period in which the transactions are executed. Due From Other Governments No allowance for losses on uncollectible accounts has been recorded since the District considers all amounts to be fully collectible. 16 11 A8 04 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 22 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Compensated Absences The District's employees accumulate annual leave based on the number of years of continuous service. Upon termination of employment, employees can receive payment of accumulated annual leave if certain criteria are met. The costs of accumulated annual leave benefits (compensated absences) are expended in the respective operating funds when payments are made to employees. However, the liability for all accrued vacation and personal leave benefits is recorded in the government -wide Statement of Net Assets. Encumbrances Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriation, is not employed by the District because, at present, it is not necessary in order to assure effective budgetary control or to facilitate effective cash planning and control. Management Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates. Interfund Transactions The District considers interfund receivables (due from other funds) and interfund payables (due to other funds) to be loan transactions to and from other funds to cover temporary (three months or less) cash needs. Transactions that constitute reimbursements to a fund for expenditures/expenses initially made from it that are properly applicable to another fund are recorded as expenditures/expenses in the reimbursing funds and as reduction of expenditures/expenses in the fund that is reimbursed. Such amounts are eliminated in the Government -wide Financial Statements. 1611 A8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 23 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Subsequent Events Subsequent events have been evaluated through February 14, 2013, which is the date the basic financial statements were available to be issued. NOTE B - CASH AND CASH EQUIVALENTS Cash and cash equivalents of the primary government (exclusive of the Firefighters' Pension Trust Fund) were $10,054,683, of which $1,206,437 was restricted. Total cash and cash equivalents included cash on hand of $1,150 at September 30, 2012. Deposits The District's deposit policy allows deposits to be held in demand deposit, money market accounts and the Florida State Board of Administration - Local Government Surplus Trust Fund (SBA). All District depositories are institutions designated as qualified depositories by the State Treasurer at September 30, 2012. The District adheres to GASB Statement Number 31, "Accounting and Financial Reporting for Certain Investments and for External Investment Pools." Under this Statement, the District has elected to show all investments at fair value, with the exception of the Local Government Surplus Funds Investment Pool Fund PRIME (State Board of Administration), an external 2a7 - like investment pool. The Local Government Surplus Funds Investments Pool Trust Fund's shares are stated at amortized cost, which approximates fair value. These investments are subject to the risk that the market value of an investment, collateral protecting a deposit or securities underlying a repurchase agreements, will decline. 16 11 A8 ...4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE B - CASH AND CASH EQUIVALENTS, CONTINUED Deposits, continued Deposits consist of the following at September 30, 2012: District Unrestricted General Fund Depository Accounts Money Market SBA Total General Fund Restricted General Fund Depository Accounts Special Revenue Funds Impact Fee Depository Accounts Inspection Fee Depository Accounts Total Special Revenue Funds Carrying Bank Amount Balance Page 24 of 68 $ 1,242,518 $ 2,304,066 7,603,940 7,603,940 638 638 $ 8,847,096 $ 9,908,644 $ 3,668 972,427 $ 7,225 972,661 230,342 230,342 $ 1,206,437 $ 1,210,228 The District's deposits were entirely covered by federal depository insurance or by collateral pursuant to the Public Depository Security Act (Florida Statute 280) of the State of Florida except for the $638 held in the SBA. Bank balances approximate market value. The District held no other types of deposits during the year ended September 30, 2012. The local Government Surplus Funds Trust Fund is not required to be categorized because the investments are not evidenced by securities that exist in physical or book entry form. 1611 A8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 25 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE B - CASH AND CASH EQUIVALENTS, CONTINUED Restricted Cash and Equivalents The following is a brief description of the restrictions on cash and cash equivalents: The General fund account is used to segregate all funds received and disbursed for activities in relation to the District's 50th Anniversary. The Impact Fee account is used to account for the deposit of impact fees received and is restricted for certain capital asset acquisition associated with growth within the District. Impact fees are collected by Collier County for the District pursuant to County ordinance and District resolution. The Inspection Fee account is used to account for inspection fees collected by the District for performing fire inspections within the District. Such revenue is restricted for inspection service related costs. NOTE C - INVESTMENTS District - Investments Investments of the District (primary government) (exclusive of the Firefighters' Pension Trust Fund) was $5,019,563 (market value) and $5,019,563 (bank balance) at September 30, 2012 and consisted of certificates of deposit which were designated as public funds with a qualified public depository, and were, therefore, entirely collateralized pursuant to the Public Depository Security Act (Florida Statute 280) of the State of Florida. Firefighters Pension Plan - Investments Investments held in the Firefighters' Pension Trust Fund totaled $32,919,707 (including $601,519 in money market funds, $5,020,248 in equity mutual funds, $14,286,958 in equity securities, $10,288,373 in fixed income securities, and $2,722,609 in real estate) at September 30, 2012. Such investments are administered by Firefighters' Pension Board policy. This policy provides for investments in money markets, mutual funds, treasury notes, federal agency guaranteed securities, corporate bonds, notes and/or equities and real estate. 16 11 A$ y NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 26 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE C - INVESTMENTS, CONTINUED Firefighters Pension Plan - Investments, continued The Firefighters' Pension Trust Fund accounts for resources held to fund the respective firefighter employee pension benefits. The Firefighters' Pension Trust Fund investments were held by a financial and investment institution and are subject to certain insurances up to limits specific to the trustee/custodianinstitution and retirement trust funds. These assets are subject to loss of principal. Investment Authorization: The Plan's investment policy is determined by the Plan's Board of Trustees. The policy has been designed by the Board to conduct the operations of the Plan in a manner so that the assets will provide the pension and other benefits provided under applicable laws. As such, the policy is designed by the Board to maximize the Plan's asset value, while assuming risk that is consistent with the Board's risk tolerance. The Trustees are authorized to acquire and retain every kind of property (real, personal or mixed) and every kind of investment specifically including, but not by way of limitation, money markets, mutual funds, bonds, debentures, stocks (preferred or common) and other corporate obligations. Investments are carried at fair value at September 30, 2012. Interest and dividend revenues are recorded as earned. Purchases and sales of investments are recorded on the trade -date basis. Unrealized gains and losses are presented as net appreciation (depreciation) in fair value of investments on the statement of changes in plan net assets along with gains and losses realized on sales of investments. Given the inherent nature of investments, it is reasonably possible that changes in the value of those investments will occur in the near term and that such changes could materially affect the amounts reported (loss of principal) in the statement of plan net assets. Investment in all equity securities shall be limited to those listed on a major U.S. stock exchange and limited to no more than 70% (at market) of the Plan's total asset value. The equity position in any one company shall not exceed 5% of the Plan's total assets at market. Investments in stock of foreign companies shall be limited to 25% of the value of the Plan's total assets at market. NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 27 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE C - INVESTMENTS, CONTINUED Firefighters Pension Plan - Investments, continued Investment Authorization, continued: The fixed income portfolio shall be compromised of securities with a quality rating of investment grade or higher by a major rating service. Except for Treasury and Agency obligations, the debt portion of the Fund shall contain no more than 3% of a given issuer irrespective of the number of differing issues. The current target allocation of these investments at market is as follows: Authorized Target % of Investments Portfolio Domestic Equities 45% Fixed Income 40% International Equities 15% Interest Rate Risk: Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to change in market interest rates. As a means of limiting its exposure to interest rate risk, the Plan diversifies its investments by security type and institution, and limits holdings in any one type of investment with any one issuer with various durations of maturities. Information about the sensitivity of the fair values of the Plan's fixed income investments to market interest rate fluctuations is provided by the following table that shows the distribution of the Plan's investment by maturity at September 30, 2012: Investment Maturities (in years Investment Tyne Fair Value Less than 1 1 to 5 6 to 10 More than 10 Corporate bonds $ 4,910,627 $ 608,739 $ 1,695,998 $ 1,731,824 $ 874,066 U.S. Agencies 3,416,103 - 320,831 - 3,095,272 U.S. Treasuries 1,961,643 - - 1,625,158 336,485 $ 10,288,373 $ 608,739 $ 2,016,829 $ 3,356,982 $ 4,305,823 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE C - INVESTMENTS, CONTINUED Firefighters Pension Plan - Investments, continued Page 28 of 68 Credit Risk: Credit risk is the risk that a security or a portfolio will lose some or all of its value due to a real or perceived change in the ability of the issuer to repay its debt. The Plan's investment policy utilizes portfolio diversification in order to control this risk. The following table discloses credit rating by fixed income investment type at September 30, 2012, if applicable: * Obligations of the U.S. government or obligations explicitly guaranteed by the U.S. government are not considered to have credit risk and do not have purchase limitations. Concentration of Credit Risk: The investments policy of the Plan contains limitations on the amount that can be invested in any one equity issuer as well maximum portfolio allocation percentages. There were no individual equity investments that represented 5% or more of Plan net assets at September 30, 2012. In addition, the Plan contains limitations on the amount that can be invested in any one debt issuer, except for the debt securities issued by the U.S. Government. There were no investments in non -U.S. Government debt securities that represented 10% or more of Plan net assets at September 30, 2012. Custodial Credit Risk: This is the risk that in the event of the failure of the counterparty, the plan will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. This risk is generally measured by the assignment of a Fair Percentage of Value Portfolio U.S. government guaranteed* $ 5,377,746 16.34 % Quality rating of credit risk debt securities Al $ 1,148,295 3.49 % A2 1,147,889 3.49 A3 861,088 2.62 Aal 21,603 0.07 Aa2 500,347 1.52 Aa3 325,899 0.99 Aaa 285,052 0.87 Baal 506,058 1.54 Unrated 114,396 0.35 Total credit risk debt securities $ 4,910,627 14.94 % * Obligations of the U.S. government or obligations explicitly guaranteed by the U.S. government are not considered to have credit risk and do not have purchase limitations. Concentration of Credit Risk: The investments policy of the Plan contains limitations on the amount that can be invested in any one equity issuer as well maximum portfolio allocation percentages. There were no individual equity investments that represented 5% or more of Plan net assets at September 30, 2012. In addition, the Plan contains limitations on the amount that can be invested in any one debt issuer, except for the debt securities issued by the U.S. Government. There were no investments in non -U.S. Government debt securities that represented 10% or more of Plan net assets at September 30, 2012. Custodial Credit Risk: This is the risk that in the event of the failure of the counterparty, the plan will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. This risk is generally measured by the assignment of a 1611 A$ NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE C - INVESTMENTS, CONTINUED Firefighters Pension Plan - Investments, continued 0 Page 29 of 68 Custodial Credit Risk, continued: rating by a nationally recognized statistical rating organization. Consistent with the Plan's investment policy, the investments are held by Plan's custodial bank and registered in the Plan's name. Foreign Currency Risk: This is the risk that fluctuations in currency exchange rate may affect transactions conducted in currencies other than US Dollars and the carrying value of foreign investments. The Plan's exposure to foreign currency risk is derived mainly from its investments in international equity and fixed income funds. The Plan owns shares in international equity funds and does not own the individual securities. The investment policy limits the foreign investments to no more than 25% of the Fund's investment balance in equities and no more than 10% in fixed income. As of September 30, 2012, the foreign investments in these investment types were 17% of total investments which was in compliance with Board policy. The Plan's exposure to foreign currency risk related to foreign equity funds is as follows: Fair Percentage of Value Portfolio International equity funds and fixed income (bonds) $ 5,020,248 1YZQ NOTE D - DUE TO/FROM OTHER FUNDS Interfund receivables and payables at September 30, 2012, are as follows: Fund General Fund: Impact Fee Fund Inspection Fee Fund Total General Fund Special Revenue Funds: Impact Fee Fund General Fund Inspection Fee Fund General Fund Total Special Revenue Funds Total Due from Due to (lthar Flinn-, Other Fnnds $ 33,135 $ - 240,932 274,067 $ 274,067 33,135 240,932 274,067 $ 274,067 Interfund receivables and payables were eliminated for presentation purposes in the Statement of Net Assets at September 30, 2012. 16 11 A8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 30 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE E - CAPITAL ASSETS ACTIVITY The following is a summary of changes in capital assets activity for the year ended September 30, 2012: Capital Assets Being Depreciated: Buildings Balance - Balance Office Equipment October 1 Increases/ Decreases/ Adjustments/ September 30 Vehicles 2011 Additions Retirements Reclassifications 2012 Capital Assets Not 2,741,134 130,444 (145,969) Being Depreciated: Land $ 11,182,814 $ - $ - $ - $ 11,182,814 Construction in Progress 720,146 382,424 - - 1,102,570 Total Capital Assets Not Depreciation: Being Depreciated 11,902,960 382,424 - - 12,285,384 Capital Assets Being Depreciated: Buildings 12,428,865 - - Office Equipment 706,380 51,118 (65,061) Vehicles 7,698,797 67,789 (600,738) Equipment & Machinery 2,741,134 130,444 (145,969) Total Capital Assets Being Depreciated 23,575,176 249,351 (811,768) Less Accumulated Depreciation: Buildings (4,157,543) (404,314) - Office Equipment (456,120) (92,593) 61,752 Vehicles (5,811,504) (393,488) 600,350 Equipment & Machinery (2,058,741) (50,031) 137,008 Total Accumulated Depreciation (12,483,908) 1,040,426 799,110 Total Capital Assets being - 12,428,865 - 692,437 - 7,165,848 - 2,725,609 - 23,012,759 - (4,561,857) - (486,961) - (5,604,642) - (2,071,764) - (12,725,224) Depreciated, Net 11,091,268 791,075 (12,658) - 10,287,535 Capital Assets, Net $ 22,994,228 $ 408,651 $ (12,658 $ - 22,572,919 Net assets invested in capital assets, net of related debt $ 22,572,919 16 11 A8 4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 31 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE E - CAPITAL ASSETS ACTIVITY, CONTINUED Depreciation expense was charged to the following functions during the year ended September 30, 2012: Amount General Government Total Depreciation Expense $1,040,426 NOTE F - LONG-TERM OBLIGATIONS The following is a summary of changes in long-term obligations for the year ended September 30, 2012: Balance Retirements Balance Amounts October 1 And September 30 Due Within 2011 Additions Adjustments 2012 One Year Net OPEB obligation $ 440,921 $ 198,617 $ - $ 639,538 $ - Termination Benefits ERIP 1 76,597 - (76,597) - - Termination Benefits ERIP 2 700,534 - (588,201) 112,333 63,882 Compensated Absences 1,602,209 315,767 - 1,917,976 - $ 2,820,261 $ 514,384 $ (664,798) $ 2,669,847 $ 63,882 The following is a summary of long-term obligations at September 30, 2012: Amount Net OPEB obligation. Cumulative difference between annual OPEB cost and District payments toward the cost of post employment benefits other than pensions since GASB No. 45 transition date of October 1, 2009. $ 639,538 Early termination benefits (ERIP 1). During the year ended September 30, 2009, the District approved an early retirement incentive package to all sworn employees (see Note M). The ERIP Ibenefits were payable over a three (3) year period which - ended September, 2012. Early termination benefits (ERIP 2). During the year ended September 30, 2010, the District approved an early retirement incentive package to all sworn employees (see Note M). The early retirement benefits are payable over a three (3) year period ending September, 2014. 112,333 16 11 A8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 32 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE F - LONG-TERM OBLIGATIONS, CONTINUED Non-current portion of compensated absences. Employees of the District are entitled to paid vacation based on length of service and job classification. 1,917,976 $ 2,669,847 Interest expense for the year ended September 30, 2012, was $0. NOTE G - RETIREMENT PLANS The following two retirement plans have been established by the District: Plan 1 - Florida Retirement System (FRS) Plan 2 - Firefighter's Pension Trust Fund (Florida Statute 175) Employee participation in a specific plan is based on the respective employee's original hire date. Plan 1 - Plan Description and Provisions - Florida Retirement System All District personnel employed prior to January 1, 1996 and all other District personnel (other than certified firefighters) including the Board of Commissioners, hired on or after January 1, 1996, are participants in the statewide Florida Retirement System (FRS) under the Authority of Article X, Section 14 of the State Constitution and Florida Statutes, Chapters 112 and 121. The FRS Plan (the "Plan") was noncontributory prior to July 1, 2011. Beginning July 1, 2011, FRS required a 3% of eligible compensation employee contribution for all classes of employees except for those enrolled in the DROP program, which requires no employee contribution. The FRS is totally administered by the State of Florida. The District contributed 100% of the required contributions for the years ended September 30, 2012, 2011, and 2010. The District's covered payroll for the years ended September 30, 2012, 2011, and 2010 was $4,706,793, $5,078,230 and $5,500,663, respectively. The District's contributions to the Plan were $556,815, $941,412, and $1,062,265 for the years ended September 30, 2012, 2011 and 2010, respectively, which represents 12%, 19% and 19%, respectively, of covered payroll. Pension costs for the District ranged between 4.91% to 14.90% for the year ended September 30, 2012. 1611 A8 4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 33 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE G - RETIREMENT PLANS, CONTINUED Plan 1 - Plan Description and Provisions - Florida Retirement System, continued Employees, enrolled prior to July 1, 2011, who retire at or after age 62 with 6 years of creditable service (6 years for elected state officials), 6 years of senior management service and age 62, 6 years of special risk service and age 55, or 30 years of service (25 for special risk) regardless of age, are entitled to a retirement benefit, payable for life, equal to 1.6% to 3.0% per year of creditable service, depending on the class of employee (regular, special risk, etc.) based on average final compensation of the five (5) highest fiscal years' compensation. Benefit cannot exceed 100% of average final compensation. Employees, enrolled on or after July 1, 2011, who retire at or after age 65 with 8 years of creditable service, 8 years of senior management service and age 65, 8 years of special risk service and age 60, or 33 years of service (30 for special risk) regardless of age, are entitled to a retirement benefit, payable for life, equal to 1.6% to 3.0% per year of creditable service, depending on the class of employee (regular, special risk, etc.) based on average final compensation of the eight (8) highest fiscal years' compensation. Benefit cannot exceed 100% of average final compensation. Benefits vest after six years of creditable service for those enrolled prior to July 1, 2011, and after eight years for those enrolled on or after July 1, 2011. Vested employees may retire anytime after vesting and incur a 5% benefit reduction for each year prior to normal retirement age. Early retirement, disability, death and survivor benefits are also offered. Benefits are established by State Statute. The Plan provides for a constant 3% cost -of -living adjustment for retirees. The Plan also provides several other Plan and/or investment options that may be elected by the employee. Each offers specific contribution and benefit options. The Plan documents should be referenced for complete detail. Description of Funding Policy - This is a cost sharing, multi-employer plan available to governmental units within the State. Actuarial information with respect to an individual participating entity is not available. Participating employers are required, by Statute, to pay monthly contributions at actuarially determined rates that, expressed as percentages of annual covered payroll, are adequate to accumulate sufficient assets to pay benefits when due. 16 11 A8 + NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 34 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE G - RETIREMENT PLANS, CONTINUED Plan 1 - Plan Description and Provisions - Florida Retirement System, continued Trend Information - A copy of the FRS's June 30, 2012 annual report can be obtained by writing the Florida Division of Retirement, Cedars Executive Center, 2639-C North Monroe Street, Tallahassee, Florida 32399-1560, or by calling (850) 488-5706. Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund The following brief description of the North Naples Fire Control and Rescue District Firefighters' Pension Plan (the "Plan") is provided for general information purposes only. Participants should refer to the plan agreement for a more complete description of the Plan. On July 11, 1996, under the authority of Florida Statute 175 and Laws of Florida, Chapter 95-338, the District's Board of Commissioners passed Resolutions 96-004 and 96-005, providing for the establishment and funding of a single employer defined benefit retirement plan and trust for newly hired fire suppression personnel. The resolutions establish that certified firefighters hired on or after January 1, 1996 are to become participants in the District's Firefighters' Pension Trust Fund. The Plan is totally administered, including all investment management, by a third party administrator and the Plan's appointed Pension Board. During the year ended September 30, 2009, the Plan adopted Governmental Accounting Standards Board (GASB) Statement Number 50 "Pension Disclosures" (GASB 50) which amends GASB Statements Number 25 "Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans", and Number 27 "Accounting for Pensions by State and Local Government Employers". GASB 50 requires disclosure in the notes to the financial statements of pension plans and certain employer governments of the current funded status of the plan and other actuarial information. The adoptions of GASB 50 had an impact on the presentation of the notes to the financial statements but had no impact on the Plan's net assets available for Plan benefits. Effective October 1, 2011, employee participants were required to contribute 3% of compensation (an increase from .5% of compensation) per Resolution 11-031. During the years ended September 30, 2012, 2011, and 2010, there were employee contributions in the amounts of $48,676, $42,021 and $62,549, respectively. These 16 11 A8 "I NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 35 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund, continued employee contributions were for the buyback of military service time for certain employees. There were no employee contributions to the Plan during the years ended September 30, 2005 or 2004, as the District funded the scheduled employee required contributions. The employer contributed 100% of its required contributions, as well as those required contributions of the participating firefighters (0.5% pick-up). The Plan provides for full-time firefighting personnel to become eligible to participate in the Plan immediately upon hire. Under District resolution 96-005, the District elected to pay the 0.5% (1% prior to December 9, 2004) employee required contribution on behalf of the employee. Effective December 9, 2004 the employee contribution was reduced to 0.5% (employee pick up). Effective July 1, 2001 (per resolution 01-01), benefits under the Plan vest after six years of creditable service. Employees who elect normal retirement at or after age 55 with 6 years of creditable service, or 25 years of service regardless of age, are entitled to a retirement benefit. Effective Octber 1, 2011, required employee contributions increased to 3% of compensation. Employees may elect early retirement after 6 years of creditable service with a reduction in benefit not to exceed 3% for each year before normal retirement. The Plan also includes certain disability and death benefits. Contributions - Contributions to the Plan are derived from three sources: the plan's participants are required to contribute to the plan in the amount of 3% of their covered wages and pursuant to resolution 11-031 the District has elected to increase the affected employees' salary by 0.5% (employer pick-up), State funds (fire [hazard] insurance premium tax per Florida Statute Chapter 175) and employer (remaining amount necessary to meet actuarial requirement). For the period from January 1, 1996 through September 30, 1996, no employer contributions were required. Employer contributions were required beginning October 1, 1996. The State contributions under Chapter 175 began in June 1997. This revenue is based on property fire insurance premiums paid within the District and is applied up to an approved "frozen" limit of $1,746,716. The District (employer) is required to fund the difference each year between the total contributions from all other sources for the year and the total cost for the year pursuant to the most recent actuarial valuation of the Plan. The total cost for any year equals total normal cost plus the additional amounts sufficient to amortize the unfunded past service liability over a 30 year period commencing the first year of the Plan's inception. NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 36 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund, continued Pursuant to the actuarial study dated October 1, 2011, the District's fiscal year 2012 contribution (District only) requirement was 26.24% of the actuarially determined covered payroll. Actual District contributions to the Plan for the year ended September 30, 2012, were $2,166,240. The State contributions for the year ended September 30, 2012 were $1,214,214. Employees contributed (3%) $246,871 to the Plan for the year ended September 30, 2012. At October 1, 2012, $33,985,436 of the Plan's total net assets were restricted for future benefits increases. Pension Benefits - Effective July 1, 2001, employees with 6 or more years of service are entitled to monthly pension benefits, beginning at the earlier of age 55 with 6 years of credited service or 25 years credited service regardless of age. Benefit is equal to 3.53% of their average final compensation (AFC) times credited service prior to October 1, 2010 plus 3% of average final compensation times credited service on and after October 1, 2010. Maximum benefit is 100% of AFC. The plan permits early retirement at age 50 with 6 years of credited service. Employees may elect to receive their pension benefits in the form of a 10 year certain and life annuity. If employees terminate before rendering 6 years of credited service, they forfeit the right to receive the portion of their accumulated plan benefits. All retirement benefits are annually increased for cost of living at 3%. Death and Disability Benefits - Upon the death of any vested member, whether or not still in active employment, a survivor benefit is payable to the beneficiary starting when the member would have reached retirement age. The benefit is equal to the vested pension benefit and is payable for 10 years. A spousal and/or minor benefit is provided for line of duty death is equal to a minimum of one half of the members salary for life (spouse) or age 18 (child). Employees who become totally disabled with at least 8 years of credited service receive the greater of the accrued pension benefit or 25% of AFC, if non -service incurred, or 42% of AFC, if active service incurred. Effective December 9, 2004, the active service related benefit was increased to 65%. 1611A8 ' NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 37 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund, continued Supplemental Benefits - Effective December 31, 2004, each service and disability retiree and their joint pensioners or beneficiaries and vested terminated members shall receive a supplemental payment to be used as a health insurance subsidy payment. The amount shall be five dollars ($5) for each full year of credited service for life. The maximum monthly supplement is one hundred fifty dollars ($150) and the minimum thirty dollars ($30). Income Recognition - Interest income is recorded on the accrual basis. Investments are reported at market value. Short-term investments are reported at cost, which approximates market value. Actuarial Present Value of Accumulated Plan Benefits - Accumulated plan benefits are those future periodic payments, including lump -sum distributions, that are attributable under the Plan's provisions to the service employees have rendered. Accumulated plan benefits include benefits expected to be paid to (a) retired or terminated employees or their beneficiaries, (b) beneficiaries of employees who have died, and (c) present employees or their beneficiaries. Benefits under the Plan are based on employees' age at entry to the Plan and are based upon the current starting salary for firefighters at entry level. Benefits payable under all circumstances, retirement, death, disability and termination of employment, are included, to the extent they are deemed attributable to employee service rendered to the valuation date. The actuarial present value of accumulated plan benefits is determined by an actuary and is the amount that results from applying actuarial assumptions to adjust the accumulated plan benefits to reflect the time value of money (through discounts for interest) and the probability of payment (by means of decrements such as for death, disability, withdrawal, or retirement) between the valuation date and the expected date of payment. The significant actuarial assumptions used in the valuations as of October 1, 2010 were (a) life expectancy of participants - RP 2000 (combined healthy, sex distinct) Mortality Table was used, (b) retirement age assumptions (the assumed average retirement age was 55), and (c) annual investment return of 8%. The October 1, 2011 actuarial valuation reflected assumed average rates of return of 8%. The foregoing actuarial assumptions are based on the presumption that the Plan 16 11 A8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 38 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund, continued will continue. If the Plan terminated, different actuarial assumptions and other factors might be applicable in determining the actuarial present value of accumulated plan benefits. Payment of Benefits - Benefit payments to participants are recorded upon distribution. The District contributed 100% of the required contributions. A summary of certain Plan details and trend information is included below. A copy of the Plan and Plan audit for September 30, 2012 can be obtained by writing the District at 1885 Veterans Park Drive, Naples, Florida 34109-0492, or by calling (239) 597-3222. The following is a summary of the Single Employer -Defined Benefits Plan (Florida Statutes Chapter #175), including funding policies, contribution methods, benefit provisions and trend information: Year established and governing authority Governing body Determination of contribution requirements: Employer (District) Plan members Firefighters' Pension Trust Fund - Plan 2 District Resolution 96- 004 (July 11, 1996) Board of Trustees of Plan Actuarially determined Amount required in excess of Member and applicable State contributions needed in order to pay current costs and amortize any unfunded past service cost over 30 years 3.0% of covered payroll 16 11 AB .1 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 39 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund, continued Firefighters' Pension Trust Fund - Plan 2 Funding of administrative costs Employer Period required to vest 6 years Annual salary increase 6% Post retirement benefit increase Cost of living increase of of 3% each year Eligibility for distribution (Normal retirement) Earlier of 55 with 6 years of credited service or 25 years credited service regardless of age Provisions for: Disability benefits Yes Death benefits Yes Early retirement Yes 161 1 AS NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 40 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund, continued Memberships of the Plan consisted of the following at October 1, 2011: Firefighters' Pension Trust Fund - Plan 2 Active plan participants Vested 58 Non -vested 42 Retirees and beneficiaries receiving benefits 0 Terminated Plan members entitled to but not yet receiving benefits 6 Total 106 Number of participating employers 1 Number of participating state agencies 1 Annual Pension Cost, Net Pension Obli ation and Reserves Current year annual pension costs for the Firefighters' Pension Trust Fund are shown in the trend information provided. The Firefighters' Pension Trust Fund had a net unfunded actuarial accrued liability at October 1, 2011 of ($42,199). The Plan assets are legally reserved for the payment of the respective plan member benefits within the Plan. There are no assets legally restricted for plan benefits other than these assets within the Plan. The Firefighters' Pension Trust Fund held certain investments at year end. 1611 AQ NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 41 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund, continued Trend Information Firefighters' Pension Trust Fund Total (1) Required Net Fiscal Year Annual Pension Contribution District Required Contribution State Required Contribution State (2) Frozen Contribution 2011 $ 3,473,598 $ 2,333,799 $ 1,139,799 $1,746,716 2010 $ 3,190,997 $ 2,170,443 $ 1,020,554 $1,746,716 2009 $ 2,796,158 $ 1,756,228 $ 1,039,931 $1,746,716 2008 $ 2,211,933 $ 1,009,715 $ 1,485,798 $1,485,798 2007 $ 2,132,248 $ 2,019,430 $ 1,390,449 $ 112,818 2006 $ 1,178,959 $ 1,066,141 $ 733,516 $ 112,818 2005 $ 1,000,009 $ 887,191 $ 608,709 $ 112,818 2004 $ 792,577 $ 679,759 $ 527,004 $ 112,818 (1) The District considers its annual pension cost to be its actuarially determined required annual pension contribution including the employer and state contribution. (2) The Plan's State frozen limit for 2011, 2010 and 2009 was $1,746,716. Pension Trust Required Supplementary Information Schedule of Funding Pension Actual Percentage Obligation Contribution Contributed (NPO) $ 3,626,125 104% - $ 3,200,901 100% - $ 3,079,738 110% - $ 2,495,513 113% - $ 2,132,248 100% - $ 1,178,959 100% - $ 1,000,009 100% - $ 792,577 100% - (1) The District considers its annual pension cost to be its actuarially determined required annual pension contribution including the employer and state contribution. (2) The Plan's State frozen limit for 2011, 2010 and 2009 was $1,746,716. Pension Trust Required Supplementary Information Schedule of Funding Progress Firefighters' Pension Plan: Unfunded Actuarial Actuarial Actuarial UAAL as a Value of Accrued Accrued Annual Percentage of Actuarial Assets Liability (AAL) Liability Funded Covered Covered Valuation (AVA) -Entry Age (URAL) Ratio Payroll Payroll Date (a) (b) (b -a) (a/b) (c) (b-a)/c 10/01/11 $26,196,164 $26,153,965 $ (42,199) 100.2% $ 8,291,830 -0.5% 10/01/10 $22,990,534 $23,284,830 $ 294,296 98.7% $ 7,737,940 3.8% 10/01/09 $17,833,111 $18,108,267 $ 275,156 98.5% $ 7,522,834 3.7% 10/01/08 $16,719,426 $16,890,153 $ 170,727 99.0% $ 7,082,194 2.4% 10/01/07 $12,904,948 $12,884,785 $ (20,163) 100.2% $ 7,276,954 -0.3% 10/01/06 $ 8,572,161 $ 9,025,001 $ 452,840 95.0% $ 5,960,908 7.6% 10/01/05 $ 6,322,176 $ 6,783,798 $ 461,622 93.2% $ 3,815,952 12.1% 10/01/04 $ 4,063,514 $ 4,991,512 $ 927,998 81.4% $ 3,300,680 28.1% 1611 A8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 42 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE G - RETIREMENT PLANS, CONTINUED Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund, continued Valuation date Actuarial cost method Amortization method Mortality table Remaining amortization period Actuarial asset valuation method Actuarial assumptions: Investment rate Projected salary increase* *Includes inflation at Post retirement cost of living adjustment Firefighters' Pension Trust Fund 10/01/11 Frozen Entry Age Level dollar, closed RP2000 27 years (as of 10/1/09) Market 8% 6% 3% 3% NOTE H - POST -EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB) The District formally established two (2) OPEB Plans to provide its retirees the opportunity to obtain insurance (health, dental, life and vision) benefits. The year ended September 30, 2010, was the District's transition year. As such, the District implemented GASB No. 45 on a prospective basis. All retired full-time employees are eligible for OPEB benefits if actively employed by the District immediately before retirement. As such, active employees with at least twenty five (25) years of service as of September 30, 2010 were allowed to elect to remain in the Defined Benefit Plan or to enter the Post Employment Health Plan (PEHP) a defined contribution plan. All retirees and Early Retirement Incentive Program (ERIP) participants, who were eligible, remained in the Defined Benefit Plan. All other active employees at that time, September 30, 2010, as well as future employees entered the PEHP. The benefits are provided both with and without contractual or labor agreements. The benefits may require contribution from the retirees, depending on certain specified criteria and, in particular, length of creditable employment. The District finances the benefits on a pay-as-you-go basis and recognizes expenditures at the time the premiums are due for both Plans. 1611 A8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 43 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE H - POST -EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Defined Benefit Plan Specifically, the Defined Benefit Plan provides that the District will pay a portion of medical and dental premiums for retirees depending on their years of credited service starting with the completion of fifteen (15) years of credited service. As such, the District pays 50% of the employee's premium and 25% of the spouse's premium at 15 years of service progressing to 100% of the employee's premium and 50% of the spouse's premium upon completion of 25 years of service. The District also pays the premium associated with a $5,000 life insurance benefit and offers access to a vision plan for which the retiree is expected to pay the full premium. During fiscal years 2009 and 2010, the District offered two (2) separate Early Retirement Incentive Programs (ERIP) to a number of active employees. A portion of the programs includes full payment of premiums associated with medical, dental, vision and life insurance coverage, including dependent coverage for a period of 3 years. After the 3 year period ends, the ERIP participants will receive the Defined Benefit Plan benefits they had been eligible for at termination. Note that the projected premiums for the dental, vision and life benefits are assumed to cover the entire cost of the program. Post Employment Health Plan (PEHP) The PEHP is a defined contribution plan administered by the District. All current employees who did not elect to remain in the Defined Benefit Plan, and all future active employees will be participants in the PERP. Participants in the PEHP have $7,000 deposited on their behalf into a trust account on the 20th anniversary of their date of hire and on each subsequent anniversary. Additionally, those participants who have over 20 years of credited service at their date of retirement will also receive a $30,000 deposit on their behalf at date of separation. Effective October 1, 2012, the Plan was changed to limit District contributions to $50,000 per employee. The PEHP is designed to offer similar benefits to those offered under the Defined Benefit Plan. NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 44 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE H - POST -EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Post Employment Health Plan (PEHP), continued The District, as part of the PEHP, entered a group variable annuity contract. As such, the PEHP Plan's asset custodian and third party administrator is the insurance company through which the annuity is contracted. General - Funding Policy The District paid $221,717 for retiree's and ERIP participants' health care premiums as part of the Defined Benefit Plan on a pay-as-you-go basis for the year ended September 30, 2012. The District also contributed $154,000 to the PEHP Plan for the year ended September 30, 2012. No separate trust has been established for either Plan. No separate financial statement is issued for either OPEB Plan. All required disclosures are presented herein. The District obtained an actuarial valuation for its OPEB Plans to measure the current year's subsidies and project these subsidies into the future, making an allocation of that cost to different years. The following schedule of funding progress presents multi-year trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liability for benefits. 16 11 A8 d NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 45 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE H - POST -EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED General - Funding Policy, continued Schedule of Funding Progress - Defined Benefit Plan (1) - Initial actuarial valuation dated 10/1/09 (transition year) Schedule of Contributions from Employer - Three Year Trend - Defined Benefit Plan Expected Unfunded Year Annual Cash Cash Actuarial OPEB Cost Actuarial Payment 9/30/2012 UAAL as a (1) Value of Actuarial Accrued $ 281,789 Annual Percentage of Actuarial Assets Accrued Liability Funded Covered Covered Valuation (AVA) Liability (AAL) (UAAL) Ratio Payroll Payroll Date (a) (b) (b -a) (alb) (c) (b-a)/c 10/01/11 $ - $ 6,882,021 $6,882,021 0.0% $ 1,057,211 651.0% 10/01/10 $ - $ 6,787,805 $6,787,805 0.0% $ 1,057,211 642.0% 10/01/09 $ - $ 6,677,408 $6,677,408 0.0% $ 1,057,211 631.6% (1) - Initial actuarial valuation dated 10/1/09 (transition year) Schedule of Contributions from Employer - Three Year Trend - Defined Benefit Plan Note: Actuarial projection for the PEHP is N/A Percentage of Expected Actual Year Annual Cash Cash Ended OPEB Cost Payment Payment 9/30/2012 $ 506,731 $ 308,114 $ 221,717 9/30/2011 $ 497,105 $ 281,789 $ 227,483 09/30/10 $ 493,106 $ 263,804 $ 267,501 Note: Actuarial projection for the PEHP is N/A Percentage of Annual OPEB Net OPEB Cost Obligation 60.8% $ 639,538 56.7% $ 440,921 53.5% $ 225,605 1611 A 8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 46 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE H - POST -EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Annual OPEB Cost and Net OPEB ObliL-ation The annual OPEB cost is the amount that was expensed in the current year. Since the District's Defined Benefit Plan is unfunded, the offset to that expense comes from subsidies paid on behalf of the current retirees and their dependents for the current year. This offset is called the expected cash payment. The cumulative difference between the annual OPEB cost for the year and the expected cash payment is called the net OPEB obligation (NOO). The net OPEB obligation is reflected as a liability in the Statement of Net Assets. The following table shows the components of the District's annual OPEB cost for the year and the net OPEB obligation. Fiscal year ended September 30 2012 Annual required contribution (ARC) Adjustment to ARC Plus interest on NOO Annual OPEB cost Annual Net contribution made Expected cash payment Yearly change in OPEB obligation Net OPEB obligation - beginning of year Net OPEB obligation - end of year Defined Benefit Plan $513,414 (26,524) 19,841 506,731 221,717 PERP $ 154,000 154,000 Total $667,414 (26,524) $ 19,841 660,731 221,717 (308,114) (154,000)(462,114) 198,617 - 198,617 440,921 - 440,921 $639,538 $ - $639,538 Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and healthcare cost trend. Amounts determined regarding the funding status of a plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. 16 11 A8 4 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 47 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE H - POST -EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Actuarial Methods and Assumptions Projections of benefits for financial reporting purposes are based on the substantive plans (the plans as understood by the employer and plan members) and include the types of benefits provided at the time of the valuation and the historical pattern of sharing of benefit costs between the employer and plan members. The actual methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial valuation of assets, consistent with the long-term perspective of the calculations. In the October 1, 2011 actuarial valuation, the projected credit unit cost method with linear pro -ration to assumed benefit commencement was used. The actuarial assumptions included a 4.5 percent investment rate of return. Since there are no invested plan assets held in trust to finance the Defined Benefit Plan - OPEB obligations, the investment return discount rate is the long-term expectation of investment return on assets held in District funds pursuant to its investment policy. The assumptions also included an annual healthcare cost trend using 6% in 2012 declining by I% per year to 5% in 2013. Dental care at 6% per year. Life insurance at 0% per year. The unfunded actuarial accrued liability, as calculated, is being amortized over a closed period of 30 years as a level percent of payroll. The assumed rate of payroll growth is 6.0 percent. The funding method is the entry age normal actuarial cost method (level percent of pay). NOTE I - RISK MANAGEMENT The District began participating in a self-insurance program for health and dental insurance claims beginning January 1, 2005 and continued to do so through December 31, 2008. Beginning January 1, 2009, the District converted to a fully funded third party insured health plan; however, dental remained a self-insurance plan. Maximum benefit per participant was $1,500 per year, which included employees, spouses, and family. 16 11 A8 "' NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 48 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE I - RISK MANAGEMENT, CONTINUED Vision insurance was added to the benefits offered and was not a self-insurance plan. In addition, the District added a policy for reimbursement of the cost of certain over-the-counter medications in lieu of prescriptions. There is no stated maximum amount that will be reimbursed for prescriptions. Beginning October 1, 2010, the District changed to a high deductible health plan and eliminated the dental and vision plans offered to employees and retirees. The District also established a flexible spending plan for its employees. The District contributes $3,000 per eligible participant to the plan annually. Participants may also elect to contribute to the plan on a pre-tax basis. Participant contributions that are not utilized by the grace period following the year end are forfeited. District contributions that arc not utilized by the grace period following the year end are divided evenly among the participants and added to the District's contribution for the subsequent year. The District has recorded $60,130, as part of accrued liabilities for flexible spending owed to employees. The District incurred $1,738,107 in claims, third party administration costs, premiums and reinsurance premiums during the fiscal year ending September 30, 2012, for the self-insurance and fully -funded insurance programs. It is the policy of the District to purchase third party commercial insurance for other remaining forms of potential risks to which it is exposed. The District's risk management activities are reported in the General Fund. No accrual has been recorded for claims and incidents not reported to the insurer. The District had no significant reductions in insurance coverage from the prior year. Reported claims have not exceeded the insurance coverage for the years ended September 30, 1998 through September 30, 2012. NOTE J - PROPERTY TAXES Property taxes are levied after formal adoption of the District's budget and become due and payable on November 1 of each year and are delinquent on April 1 of the following year. Discounts on property taxes are allowed for payments made prior to the April 1 delinquent date. Tax certificates are sold to the public for the full amount of any unpaid taxes and must be sold not later than June 1 of each year. The billing, 16 11 A8 " NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 49 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE J - PROPERTY TAXES, CONTINUED collection, and related record keeping of all property taxes is performed for the District by the Collier County Tax Collector. No accrual for the property tax levy becoming due in November 2012 is included in the accompanying basic financial statements, since such taxes are collected to finance expenditures of the subsequent period. Procedures for collecting delinquent taxes, including applicable tax certificate sales and tax deed sales, are provided for by Florida Statutes. The enforceable lien date is approximately two years after taxes become delinquent and occurs only upon request of a holder of a delinquent tax certificate. As of September 30, 2012, $163,575 was recorded in the General Fund and was due from the Collier County Tax Collector to the District for ad valorem taxes and excess fees, and interest. Important dates in the property tax cycle are as follows: Assessment roll certified Millage resolution approved Taxes due and payable (Levy date) Property taxes payable - maximum discount (4 percent) Beginning of fiscal year for which taxes have been levied Due date Taxes become delinquent (lien date) Tax certificates sold by the Collier July 1 No later than 93 days following certification of assessment roll. November/with various discount provisions through March 31. 30 days after levy date October 1 March 31 April 1 County Tax Collector Prior to June 1 For the year ended September 30, 2012, the Board of Commissioners of the District levied ad valorem taxes at a millage rate of $1.00 per $1,000 (1.00 mill) of the 2011 net taxable value of real property located within the District. NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 50 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE K - ASSIGNED AND/OR RESERVED FUND BALANCE/NET ASSETS Fund Balance/Net Assets were assigned/reserved for the following purposes at September 30, 2012: Assigned fund balance - General Fund General Fund - 2012 - Expenses- Oct- Dec General Fund - 2012-2013 Expenditures over revenue General Fund - 2013-2014 Expenditures over revenue General Fund - Emergency Reserve General Fund - Fire Apparatus General Fund - SCBA replacement General Fund - ALS General Fund - Station #46 improvements Total General Fund Reserved Net Assets Firefighters' Pension Fund -firefighters' retirement benefits NOTE L - IMPACT FEE FUND ACTIVITY Amount $ 6,500,000 2,000,000 1,546,460 2,223,330 1,074,595 160,000 226,344 20,900 $ 13,751,629 Amount $ 33,985,436 During the year ended September 30, 2012, the Impact Fee Fund had the following activity: Amount Deferred revenue, October 1, 2011 $ 1,015,658 Impact fee receipts (1) 360,328 Interest income 7,993 Operating fees - collection fees (5,403) Capital outlay (415,560) Deferred revenue, September 30, 2012 $ 963,016 (1) Including Impact fee receipts due from other governments of $24,085. 1611 A8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 51 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE M - TERMINATION BENEFITS During the year ended September 30, 2009, the District offered an Early Retirement Incentive Package (ERIP I) to all sworn employees to reduce the long term operating expenses of the District. Eligible employees were allowed to make a one time irrevocable decision to accept the Early Retirement Incentive Package. The effective date, as selected by each employee, was to be no later than ninety (90) days after the employee's anniversary date occurring between October 1, 2008 and September 30, 2009 but under no circumstances could the effective date be later than September 30, 2009. The ERIP 1 package offered one (1) year's base salary and professional pay incentives, and payout of the balance of accrued unused sick, vacation, and holiday pay where applicable. The ERIP 1 package also allowed for the use of any unused personal and/or Column D time, provided the use of such time was completed prior to the commencement of the Early Retirement Incentive option, no later than ninety days after the employee's anniversary date, or no later than September 30, 2009, whichever was the earliest. Additionally, each eligible employee that chose the ERIP 1 option received the same health, vision and dental insurance as bargaining unit employees for employee, spouse, and their dependents, paid one hundred percent (100%) by the District for three (3) years from the beginning of the each employee's Early Retirement Incentive Package effective date. The District also continued to provide life insurance for the employee for twelve (12) months immediately following the employee's Early Retirement Incentive Package effective date. Each eligible employee selecting the ERIP 1 option could choose to receive the payout of the base salary and professional incentives in one (1) or two (2) lump sum payments, or to receive the amount incrementally over twenty four (24) pay periods. If the incremental payout was selected, the payment of the balance of accrued, unused sick, vacation, and holiday pay would be paid on the twenty fourth (24th) incremental payment. If the lump sum payment option was chosen, the payment of the balance of the accrued, unused sick, vacation, and holiday pay was paid on dates selected by each employee between their Early Retirement Incentive option effective date and September 30, 2009. 16 11 A8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 52 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE M - TERMINATION BENEFITS, CONTINUED Employees selecting the incremental payout were also credited one (1) year of service to be included in the calculation of the retiree health insurance benefit pursuant to District Policy Section 14.05. Thirteen (13) District employees elected to accept the ERIP 1 package. Two (2) of the thirteen (13) employees chose a single lump sum payment, two (2) chose two (2) lump sum payments, and the remaining nine (9) chose to be paid incrementally over twenty four (24) pay periods (twelve (12) months). The total cost of the ERIP1 benefits was estimated to be $2,157,471 consisting of $76,597 paid during the year ended September 30, 2012 which represents the final payments due by the District. During the year ended September 30, 2010, the District offered an additional Early Retirement Incentive Package (ERIP2) to all sworn employees to reduce the long term operating expenses of the District. Eligible employees were allowed to make a one time irrevocable decision to accept the Early Retirement Incentive Package. The effective date, as selected by each employee, was to be no later than ninety (90) days after the employee's anniversary date occurring between August 31, 2010 and July July 31, 2011. The ERIP2 package offered one (1) year's base salary and professional pay incentives, and payout of the balance of accrued unused sick, vacation, and holiday pay where applicable. The ERIP2 package also allowed for the use of any unused personal and/or Column D time, provided the use of such time was completed prior to the commencement of the Early Retirement Incentive option, no later than ninety days after the employee's anniversary date, or no later than July 31, 2011, whichever was the earliest. Additionally, each eligible employee that chose the ERIP2 option received the same health, vision and dental insurance benefits as bargaining unit employees for employee, spouse, and their dependents, for three (3) years from the beginning of the each employees' Early Retirement Incentive Package effective date. The District also continued to provide life insurance for the employee for twelve (12) months immediately following the employee's Early Retirement Incentive Package effective date. 16 11 A8 14 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 53 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE M - TERMINATION BENEFITS, CONTINUED Each eligible employee selecting the ERIP2 option could choose to receive the payout of the base salary and professional incentives in one (1) or two (2) lump sum payments, or to receive the amount incrementally over twenty four (24) pay periods. If the incremental payout was selected, the payment of the balance of accrued, unused sick, vacation, and holiday pay would be paid on the twenty fourth (24th) incremental payment or upon entry into the FRS DROP. If the lump sum payment option was chosen, the payment of the balance of the accrued, unused sick, vacation, and holiday pay was paid on dates selected by each employee between their Early Retirement Incentive option effective date and July 31, 2011. Employees selecting the incremental payout were also credited one (1) year of service to be included in the calculation of the retiree health insurance benefit pursuant to District Policy Section 14.05. Employees selecting the incremental payout could, at anytime during the payment of the incremental pay periods, elect to receive the balance of payments due in one remaining lump sum. If such elections were made, at the time the lump sum payment was made, all further monies due to the employee were be paid. As of September 30, 2010, no employees had elected to take the Early Retirement Incentive package. During the year ended September 30, 2011, seven (7) District employees elected to accept the ERIP2 package. One (1) employee chose a single lump sum payment, two (2) chose two (2) lump sum payment, and the remaining four (4) chose to be paid incrementally over twenty-four (24) pay periods (twelve (12) months). The total cost of the ERIP2 benefits was estimated to be $1,212,382 and consisted of $588,201 paid during the year ended September 30, 2012, $63,882 included in the government -wide statements as current portion of long term debt, and $48,451 included in non-current portion of long term debt. Final payment of benefits relating to ERIP2 will occur during July 2014. The estimated cost for fiscal years 2012, 2013 and 2014 are based on current rates for health insurance coverages and do not include any rate increases as any increase cannot be readily estimated. 1611 A8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 54 of 68 NOTES TO THE FINANCIAL STATEMENTS September 30, 2012 NOTE M - TERMINATION BENEFITS, CONTINUED The estimated cost for the seven (7) participants that elected to accept the ERIP2 package over the next three (3) years is as follows: Year Ending 9/30/2013 9/30/2014 Estimated Cost $ 63,882 48,451 $ 112,333 NOTE N - COMMITMENTS AND CONTINGENCIES The District is involved from time to time in certain routine litigation, the substance of which either as liabilities or recoveries, would not materially affect the financial position of the District. Although the final outcome of the lawsuits, assertions, and claims or the exact amount of costs and/or potential recovery is not presently determinable, in the opinion of the District's legal counsel, the resolution of these matters will not have a materially adverse affect on the financial condition of the District. As a general policy, the District plans to vigorously contest any such matters. NOTE O - SUBSEQUENT EVENT The District elected to waive assessment and collection of impact fees for fiscal year 2013 in an effort to stimulate construction within the District. 16 11 A 8 REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A 1611 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - GENERAL FUND - SUMMARY STATEMENT Year Ended September 30, 2012 REVENUES Ad Valorem taxes Intergovernmental revenue Charges for services Miscellaneous: General Fund Page 55 of 68 Interest 185,000 172,261 Variance Original Final 250,517 Favorable Budget Budget Actual (Unfavorable) 22,072,067 22,053,587 (18,480) Cash brought forward $ 21,085,731 $ 21,551,549 $ 21,551,797 $ 248 - - 34,376 34,376 85,000 85,000 103,394 18,394 Interest 185,000 172,261 138,501 (33,760) Other 250,517 263,257 225,519 (37,738) Subtotal - revenues 21,606,248 22,072,067 22,053,587 (18,480) Cash brought forward 13,560,615 13,926,573 - (13,926,573) TOTAL REVENUES 35,166,863 35,998,640 22,053,587 (13,945,053) EXPENDITURES Current Public safety Personnel services 20,213,137 20,144,137 19,003,975 1,140,162 Operating expenditures 3,127,386 3,127,386 3,038,671 88,715 Capital outlay 164,000 233,000 216,215 16,785 Debt service Principal reduction - - - - Interest and fiscal charges - - - - Reserves 11,662,340 12,494,117 - 12,494,117 TOTAL EXPENDITURES 35,166,863 35,998,640 22,258,861 13,739,779 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES - - (205,274) (205,274) OTHER FINANCING SOURCES Proceeds from disposition of capital assets - Proceeds from capital lease - TOTAL OTHER FINANCING SOURCES - EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES $ - $ FUND BALANCE - Beginning FUND BALANCE - Ending The accompanying notes are an integral part of this statement. 30,330 30,330 30,330 30,330 (174,944) $ (174,944) 13,926,573 $ 13,751,629 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GENERAL FUND - DETAILED STATEMENT Year Ended September 30, 2012 REVENUES Ad Valorem taxes Intergovernmental revenue Charges for services Miscellaneous: Interest Other Subtotal - revenues Cash brought forward 1611 A8 General Fund Page 56 of 68 185,000 172,261 138,501 Variance Original Final 225,519 Favorable Budget Budget Actual (Unfavorable) 13,560,615 13,926,573 - (13,926,573) $ 21,085,731 $ 21,551,549 $ 21,551,797 $ 248 - - 34,376 34,376 85,000 85,000 103,394 18,394 185,000 172,261 138,501 (33,760) 250,517 263,257 225,519 (37,738) 21,606,248 22,072,067 22,053,587 (18,480) 13,560,615 13,926,573 - (13,926,573) TOTAL REVENUES 35,166,863 35,998,640 22,053,587 (13,945,053) EXPENDITURES Current Public safety Personnel services: Salaries Firefighters & Admin. 11,558,313 11,558,313 11,419,795 138,518 Commissioners 30,000 30,000 30,000 - Overtime 718,146 674,146 677,127 (2,981) Vacation 59,000 34,000 46,734 (12,734) Sick leave 527,000 527,000 465,432 61,568 Incentives and holiday pay 463,866 463,866 461,683 2,183 Payroll taxes Social Security 1,023,875 1,023,875 951,737 72,138 Benefits Retirement 3,195,117 3,195,117 2,723,279 471,838 Health insurance 1,977,820 1,977,820 1,738,107 239,713 Disability insurance 45,000 45,000 42,482 2,518 Unemployment insurance 5,000 5,000 - 5,000 Workers compensation 390,000 390,000 289,715 100,285 Employee physicals 35,000 35,000 3,024 31,976 Post employment health plan 184,000 184,000 154,000 30,000 Retirement recognition 1,000 1,000 860 140 Subtotal - Personnel services 20,213,137 20,144,137 19,003,975 1,140,162 The accompanying notes are an integral part of this statement. 16 11 A8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 57 of 68 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GENERAL FUND - DETAILED STATEMENT (CONTINUED) Year Ended September 30, 2012 General Fund The accompanying notes are an integral part of this statement. Variance Original Final Favorable Operating expenditures: Budget Budget Actual (Unfavorable) Insurance 265,000 265,000 267,527 (2,527) Uniforms 40,000 40,000 59,328 (19,328) Communications 10,300 10,300 14,783 (4,483) Telephone 176,400 176,400 155,744 20,656 Utilities 200,000 200,000 190,876 9,124 Maintenance Vehicle 360,000 410,000 423,379 (13,379) Equipment 36,700 36,700 43,579 (6,879) Computer 116,565 116,565 156,682 (40,117) Hydrant 90,000 90,000 101,160 (11,160) Building 266,500 266,500 172,016 94,484 Supplies Office 28,000 28,000 31,344 (3,344) Protective gear 39,000 39,000 64,295 (25,295) Station 30,000 30,000 29,217 783 Emergency medical 63,600 63,600 71,598 (7,998) Hurricane/emergency 5,000 5,000 2,079 2,921 Equipment Office 41,350 41,350 24,044 17,306 Fire 55,000 55,000 54,964 36 Shop 7,000 7,000 15,053 (8,053) Warehouse/logistics 1,000 1,000 225 775 Professional and other fees Legal and professional 230,000 230,000 187,812 42,188 Property appraiser fees 195,010 195,010 164,679 30,331 Tax collector fees 424,915 424,915 431,171 (6,256) Accounting 60,000 60,000 53,030 6,970 Miscellaneous Travel 5,000 5,000 8,693 (3,693) Water/sewer fee St. 44 5,000 5,000 5,025 (25) Public information officer 1,000 1,000 241 759 Public education officer 15,000 15,000 11,972 3,028 Fuel and oil 220,000 220,000 214,442 5,558 Legal advertisements 5,000 5,000 3,798 1,202 Dues and subscriptions 7,896 7,896 5,672 2,224 CERT team 3,000 3,000 2,759 241 Dive team 5,300 5,300 5,080 220 Fire prevention 5,400 5,400 3,879 1,521 Training 41,200 41,200 43,106 (1,906) Hazardous materials 4,000 4,000 538 3,462 Technical rescue 2,950 2,950 142 2,808 Boat team 5,300 5,300 7,244 (1,944) K-9 search and rescue _ _ _ Honor guard _ _ _ OPS _ _ Peer fitness - _ Miscellaneous 10,000 10,000 11,495 (1,495) Operational Reserves _ Contingency 50,000 - - _ Subtotal - Operating expenditures 3,127,386 3,127,386 3,038,671 88,715 The accompanying notes are an integral part of this statement. 16 11 A8 " NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 58 of 68 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GENERAL FUND - DETAILED STATEMENT (CONTINUED) Year Ended September 30, 2012 Debt service: Principal reduction _ Interest and fiscal charges - - Subtotal - Debt service _ Reserves: Assigned reserves 11,662,340 12,494,117 - 12,494,117 TOTAL EXPENDITURES 35,166,863 35,998,640 22,258,861 13,739,779 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES - (205,274) (205,274) OTHER FINANCING SOURCES Proceeds from disposition of capital assets - 30,330 30,330 Proceeds from capital lease - - _ TOTAL OTHER FINANCING SOURCES - 30,330 30,330 EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES $ - $ - (174,944) $ (174,944) FUND BALANCE - Beginning 13,926,573 FUND BALANCE - Ending $ 13,751,629 The accompanying notes are an integral part of this statement. General Fund Variance Original Final Favorable Capital outlay: Budget Budget Actual (Unfavorable) Land _ _ _ _ Station improvements 25,000 25,000 7,018 17,982 Fire & rescue equipment 25,000 25,000 21,861 3,139 Protective gear 22,000 91,000 90,589 411 Communication equipment 5,000 5,000 3,865 1,135 Medical equipment 15,000 15,000 14,128 872 Computers 42,000 42,000 44,100 (2,100) Technical rescue equipment - - - _ Boat team - _ _ _ Vehicle Purchase 30,000 30,000 34,654 (4,654) Training equipment - _ _ _ Shop equipment Logistics/warehouse Hazardous materials equip. - - _ Fire apparatus _ _ Dive equipment _ _ _ Fire prevention - - _ - Subtotal - Capital outlay 164,000 233,000 216,215 16,785 Debt service: Principal reduction _ Interest and fiscal charges - - Subtotal - Debt service _ Reserves: Assigned reserves 11,662,340 12,494,117 - 12,494,117 TOTAL EXPENDITURES 35,166,863 35,998,640 22,258,861 13,739,779 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES - (205,274) (205,274) OTHER FINANCING SOURCES Proceeds from disposition of capital assets - 30,330 30,330 Proceeds from capital lease - - _ TOTAL OTHER FINANCING SOURCES - 30,330 30,330 EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES $ - $ - (174,944) $ (174,944) FUND BALANCE - Beginning 13,926,573 FUND BALANCE - Ending $ 13,751,629 The accompanying notes are an integral part of this statement. + 6 I'1 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - IMPACT FEE FUND - SUMMARY STATEMENT Year Ended September 30, 2012 Page 59 of 68 Impact Fee Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES Fees: Impact fees $ 300,000 $ 300,000 $ 412,970 $ 112,970 Miscellaneous: Proceeds from Sale of Land - - _ _ Interest 6,000 6,000 7,993 1,993 Other - _ Subtotal - revenues 306,000 306,000 420,963 114,963 Cash brought forward 799,000 799,000 - (799,000) TOTAL REVENUES 1,105,000 1,105,000 420,963 (684,037) EXPENDITURES Current Public safety Operating expenditures 5,000 5,000 5,403 (403) Capital outlay 1,100,000 1,100,000 415,560 684,440 Reserves - _ _ _ TOTAL EXPENDITURES 1,105,000 1,105,000 420,963 684,037 EXCESS OF REVENUES OVER EXPENDITURES $ - $ - - $ _ FUND BALANCE - Beginning _ FUND BALANCE - Ending $ _ The accompanying notes are an integral part of this statement. 16 1'1 A8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT Page 60 of 68 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL IMPACT FEE FUND - DETAILED STATEMENT Year Ended September 30, 2012 Impact Fee Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES 50,000 33,135 16,865 Station 48 engineering 1,000,000 1,000,000 Fees: Medical Equipment 50,000 50,000 - 50,000 Subtotal - Capital outlay 1,100,000 Impact fees $ 300,000 $ 300,000 $ 412,970 $ 112,970 Miscellaneous: Proceeds from sale of land _ Interest 6,000 6,000 7,993 1,993 Other Subtotal - revenues 306,000 306,000 420,963 114,963 Cash brought forward 799,000 799,000 - (799,000) TOTAL REVENUES 1,105,000 1,105,000 420,963 (684,037) EXPENDITURES Miscellaneous: Refunds Impact fee collection 5,000 5,000 5,403 (403) Subtotal - Operating expenditures 5,000 5,000 5,403 (403) Capital outlay: Emergency traffic device - St. 42 New Vehicles 50,000 50,000 33,135 16,865 Station 48 engineering 1,000,000 1,000,000 382,425 617,575 Medical Equipment 50,000 50,000 - 50,000 Subtotal - Capital outlay 1,100,000 1,100,000 415,560 684,440 Reserves: TOTAL EXPENDITURES 1,105,000 1,105,000 420,963 684,037 EXCESS OF REVENUES OVER EXPENDITURES $ - $ FUND BALANCE - Beginning FUND BALANCE - Ending The accompanying notes are an integral part of this statement. 16 11 A8 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - INSPECTION FEE FUND - SUMMARY STATEMENT Year ended September 30, 2012 REVENUES Charges for services Miscellaneous: Interest Subtotal - revenues Cash brought forward TOTAL REVENUES 481,000 481,000 429,638 (51,362) Inspection Fee Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) Page 61 of 68 $ 480,000 $ 480,000 $ 428,911 $ (51,089) 1,000 1,000 727 (273) 481,000 481,000 429,638 (51,362) EXPENDITURES Current Public safety Personnel services 477,711 477,711 491,879 (14,168) Operating expenditures _ _ _ _ Capital outlay _ - _ - Reserves 3,289 3,289 - 3,289 TOTAL EXPENDITURES 481,000 481,000 491,879 (10,879) EXCESS OF REVENUES OVER (UNDER) EXPENDITURES $ - $ - (62,241) $ (62,241) FUND BALANCE - Beginning 86,960 FUND BALANCE - Ending $ 24,719 The accompanying notes are an integral part of this statement. 1611 1 NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL INSPECTION FEE FUND - DETAILED STATEMENT Year ended September 30, 2012 NO Page 62 of 68 Inspection Fee Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES Charges for services: Inspection fees $ 480,000 $ 480,000 $ 428,911 $ (51,089) Miscellaneous: Interest 1,000 1,000 727 (273) Subtotal - revenues 481,000 481,000 429,638 (51,362) Cash brought forward TOTAL REVENUES 481,000 481,000 429,638 (51,362) EXPENDITURES Current Public safety Personnel services: Salaries Regular 434,163 434,163 444,624 (10,461) Overtime _ _ Professional/Incentives and holiday pay 9,600 9,600 12,300 (2,700) Payroll taxes Social Security 33,948 33,948 34,955 (1,007) Benefits Retirement _ _ _ Health insurance _ Disability insurance _ Vacation _ Sick leave _ Unemployment compensation - Workers compensation - _ _ Subtotal - Personnel services 477,711 477,711 491,879 (14,168) The accompanying notes are an integral part of this statement. 16 11 A8 ' NORTH NAPLES FIRE CONTROL AND RESCUE DISTRICT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - INSPECTION FEE FUND - DETAILED STATEMENT (CONTINUED) Year ended September 30, 2012 Operating expenditures: Uniforms Telephone Utilities Maintenance Contract labor Hydrant Supplies Office Miscellaneous Employee physicals Dues & subscriptions Fire prevention Training Miscellaneous Subtotal - Operating expenditures Page 63 of 68 Inspection Fee Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) Capital outlay: Office facility Vehicles Subtotal - Capital outlay - Debt service: Principal reduction Interest and fiscal charges _ Subtotal - Debt service - - Reserves: 3,289 3,289 - 3,289 TOTAL EXPENDITURES 481,000 481,000 491,879 (10,879) EXCESS OF REVENUES OVER (UNDER) EXPENDITURES $ - $ - (62,241) $ (62,241) FUND BALANCE - Beginning 86,960 FUND BALANCE - Ending $ 24,719 The accompanying notes are an integral part of this statement. 16 11 A8 ADDITIONAL REPORTS OF INDEPENDENT AUDITOR TUSCAN & Company, PA 16 11 A8 Affiliations Florida Institute of Certified Public Accountants American Institute of Certified Public Accountants Private Companies Practice Section Tax Division Certified Public Accountants & Consultants Page 64 of 68 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 Board of Commissioners North Naples Fire Control and Rescue District 1885 Veterans Park Drive Naples, Florida 34109-0492 We have audited the basic financial statements of North Naples Fire Control and Rescue District as of and for the year ended September 30, 2012 and have issued our report thereon dated February 14, 2013. 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 of America. Internal Control Over Financial Reporting Management of North Naples Fire Control and Rescue District is responsible for establishing and maintaining effective internal control over financial reporting. In planning and performing our audit, we considered North Naples Fire Control and Rescue District's internal control over financial reporting as a basis for designing our audit procedures for the purpose of expressing our opinion on the basic financial statements, but not for the purpose of expressing an opinion on the effectiveness of North Naples Fire Control and Rescue District's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of North Naples Fire Control and Rescue District's internal control over financial reporting. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. INTEGRITY ......... SERVICE ......... EXPERIENCES 12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097 161? AS Page 65 of 68 A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that adversely affect the entity's ability to initiate, authorize, record, process, or report financial data reliably in accordance with accounting principles generally accepted in the United States of America, such that there is more than a remote likelihood that a misstatement of the financial statements that is more than inconsequential will not be prevented or detected and corrected 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 corrected on a timely basis. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. Compliance and Other Matters As part of obtaining reasonable assurance about whether North Naples Fire Control and Rescue District's basic financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of basic 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. This report 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 audit agencies. This report is not intended to be, and should not be, used by anyone other than these specified parties. TUSCAN & COMPANY, P.A. Fort Myers, Florida February 14, 2013 A816111- Affiliations Florida Institute of Certified Public Accountants American Institute of Certified Public Accountants Private Companies Practice Section Tax Division Certified Public Accountants & Consultants Page 66 of 68 INDEPENDENT AUDITOR'S REPORT TO MANAGEMENT Board of Commissioners North Naples Fire Control and Rescue District 1885 Veterans Park Drive Naples, Florida 34109-0492 We have audited the accompanying basic financial statements of North Naples Fire Control and Rescue District (the "District") as of and for the year ended September 30, 2012 and have issued our report thereon dated February 14, 2013. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. We have issued our Report on Internal Control over Financial Reporting and Compliance and Other Matters. Disclosures in that report, which is dated February 14, 2013, should be considered in conjunction with this report to management. Additionally, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor General, which governs the conduct of local governmental entity audits performed in the State of Florida. This letter included the following information, which is not included in the aforementioned auditor's report: Section 10.554(1)(i)l., 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. The prior year report contained no comments. Section 10.554(1)(i)2., Rules of the Auditor General, requires our audit to include a review of the provisions of Section 218.415, Florida Statutes, regarding the investment of public funds. In connection with our audit, we determined that the District complied with Section 218.415, Florida Statutes. INTEGRITY ......... SERVICE ......... EXPERIENCE® 12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097 161JA8 Page 67 of 68 Section 10.554(1)(i)3., 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. Section 10.554(1)(i)4., Rules of the Auditor General, requires that we address violations of 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)5., Rules of the Auditor General, provides that the auditor may, based on professional judgment, report the following matters that have an inconsequential effect on financial statements, considering both quantitative and qualitative factors: (1) violations of provisions of contracts or grant agreements, fraud, illegal acts, or abuse, and (2) control deficiencies that are not significant deficiencies. In connection with our audit, we did not have any such findings. Section 10.554(1)(i)6., Rule of the Auditor General, requires that the name or official title 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)7.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)7.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, 2012, 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, 2012. In connection with our audit, we determined that these two reports were in agreement. Pursuant to Sections l 0.554(1)(i)7.c. and 10.556(7), Rules of the Auditor General, we applied financial condition assessment procedures. It is management's responsibility to monitor the District's financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by management. 1611 A8 Page 68 of 68 PRIOR YEAR COMMENTS: There were no financially significant prior year comments. CURRENT YEAR COMMENTS: No financially significant comments noted. 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. TUSCAN & COMPANY, P.A. Fort Myers, Florida February 14, 2013 16;11 A8 EXHIBIT P, 16 Ii A8 J. Christopher Lombardo, Chairman 1885 Veterans Park Drive John O. McGowan, Vice Chairman Naples, FL 34109 Norman E. Feder, Treasurer (239) 597-3222 Margaret Hanson, Commissioner�Ly' James Burke, Commissioner Fax (239) 597-7082 North Naples Fire Control and Rescue District April 3, 2013 Auditor General's Office Local Government Audits/342 Claude Pepper Building, Room 401 111 West Madison Street Tallahassee, FL 32399-1450 We are pleased to note that the audit report for the fiscal year 2011/2012 reflected no current year or prior comments which require management's response. The Board of Fire Commissioners and management staff of the North Naples Fire Control & Rescue District have worked diligently to resolve past audit comments and address deficiencies in internal controls, and policy and procedures to insure the financial stability of the District. The audit report for the fiscal year ended September 30, 2012 reflects the commitment of the Board and staff to successfully resolve prior year issues. Sincerely, NORTH NAPLES FIRE CONTROL & RESCUE DISTRICT REBECAH BRONSDON Assistant Chief of Administrative Services 161 IA8 NORTH NAPLES FIRE DISTRICT BOUNDARIES LEE COUNTY BONITA BEACI-L ROAD z 0 U 0 W J W LEE COUNTY > / COLLIER COUNTY a o , S w z z j C.R. 888 N zw Z NAPLES-IMMOKALEE ROAD NAPLES-IMMOKALEE ROAD 2 O N z Z VANDERBILT BEACH ROAD VANDERBILT BEACH ROAD c 141 a a J I z Q C z > Q GOLDEN GATE BOULEVARD K 4 a m o r m w O w Q O Q /I U PINE RIDGE ROAD / PINE RIDGE ROAD WHITE BOULEVARD 1Jn NU r GREEN BOULEVARD z > !� 0 Q w � J ^ O r m N w O O O W l 1 K > lz< O r Q Q Q m r 4 —4 j� GOLDEN G! FE PARKWAY F o a \ z 0 LL J w 7 RADIO ROAD IN7ERSTATE•75 k NAPLES u w AIRPORT � 0 a C07 a DAVIS BOULEVARD ____j 0 1 MI. 2 MI. 3 MI SCALE 16111 A8 SPECIAL DISTRICT REPORTING Section 109.-r1o, Florida Statutes, requires that each special district in the state designate a registered office and a registered agent and Tile this information with the Depa: urneat of Community Affairs and the local goveming authority, Collier County Board of County Commissioners. Any changes in registered agent and registered office must be reported to the above named agencies_ In the space below, please provide the correct name and address of your current registered agent: DISTRICT �,_'ANIE: North Naples Fire Control & Rescue District REGISTERED AGE\T: Fire Chief a lir C, REGISTERED OFFICE: 1 °005 Veterans Park Drive Naples FL 34109 In addition, please provide the telephone number of your registered agent: PHONT IvFLIN1BER: (?39) 597-32?? Indicate your district's status (dependent or independent) by marking and X in the appropriate space_ ( See section 109.03, Florida Statutes, for definitions) DEPENTDENT 1_\MEPEN_1 DENT X If the actual location of your special district office is different from that of your registered agent, pro��ide the district's business address in the space below: Ptease return this form, to the address below-: Derek lohnssen, General Accounting Manager Clerk ofthe Circuit Court Finance Department Court Plaza III 2671 AU -Port Road South 'vaptas, FL 3 4 t 12 ATT, 16 11 A8 N"'tz North Naples Fire Control & Rescue District Board of Fire Commissioners 2013-2014 Meeting Schedule THE NORTH NAPLES FIRE CONTROL & RESCUE DISTRICT BOARD OF FIRE COMMISSIONERS WILL HOLD ITS REGULAR MONTHLY MEETINGS ON THE FOLLOWING DATES COMMENCING @ 9:00 A.M. IN THE TRAINING ROOM AT THE NORTH NAPLES FIRE CONTROL & RESCUE DISTRICT'S STATION 45, LOCATED AT 1885 VETERANS PARK DRIVE, NAPLES, FL 34109. Thursday October 10, 2013 9:00 AM Thursday November 14, 2013 9:00 AM Thursday December 12, 2013 9:00 AM Thursday January 09, 2014 9:00 AM Thursday February 13, 2014 9:00 AM Thursday March 13, 2014 9:00 AM Thursday April 10, 2014 9:00 AM Thursday May 08, 2014 9:00 AM Thursday June 12, 2014 9:00 AM Thursday July 10, 2014 9:00 AM Thursday August 14, 2014 9:00 AM Thursday September 11, 2014 9:00 AM Chairman J. Christopher Lombardo Board of Fire Commissioners RUN FOR ONE DAY ONLY: September 27, 2013 1611 A8 4 Facility Record- Station 40 North Naples Fire Control & Rescue District FACILITY NAME STATION 40 Date Updated: 9/24/2013 ADDRESS 1441 Pine Ridge Road, Naples, FL 34109 DESCRIPTION CAPACITY: Fre Station DEMAND: Emergency Response Fire & Rescue LAND SIZE: 1.05 acres CONSTRUCTION TYPE: CBS CBS BUILDING SIZE: LIVING QUARTERS: 3,257 GARAGE: 3,915 WORK AREA: 600 OFFICE: 1,750 STORAGE: 320 SQ FT: 9,842 HOSE TOWER SQ.FT: 184 PROPERTY TOTAL SQ.FT: 10,026 APPARATUS AND EQUIPMENT ENGINES: 1 LADDERS: 0 PUMPERS: 0 SQUAD: 1 HOSE: 0 UTILITY: 0 Watem Tenders: 0 BRUSH: 0 COMMAND: 0 WOODS: 0 STAFF: 0 ANTIQUE 0 TOTAL APPARATUS: 2 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 LIEUTENANT: 5 ENGINEERS: 6 FIRE FIGHTERS: 6 TOTAL STAFF: 18 SERVICE AREA AREA SIZE: 10 Sq Miles AREA TYPE: Urban AREA POPULATION: 14,000 CALLS PER YEAR: 2,000 AVERAGE RESPONSE TIME: 4.00 Minutes TOTAL POPULATION OF DISTRICT 90,010 BJB/bb 9-24-13 4 16 11 A8 Facility Record- Station 42 North Naples Fire Control & Rescue District FACILITY NAME STATION 42 Date Updated: 9/24/2013 ADDRESS 7010 Immokalee Rd., Naples, FL 34119 9,000 DESCRIPTION 1,313 AVERAGE RESPONSE TIME: CAPACITY: Fire Station DEMAND: Emergency Response Fire & Rescue LAND SIZE: 1.29 acres CONSTRUCTION TYPE: CBS BUILDING SIZE: LIVING QUARTERS: 3,228 GARAGE: 3,638 WORK AREA: 91 OFFICE: 91 STORAGE: 125 TOTAL SQ FT: 7,173 APPARATUS AND EQUIPMENT ENGINES: 1 LADDERS: 0 PUMPERS: 0 SUPPORT: 0 HOSE: 0 UTILITY: 0 Water Tenders: 1 BRUSH: 1 COMMAND: 0 WOODS: 0 STAFF: 0 TOTALAPPARATUS: 3 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 LIEUTENANT: 2 ENGINEERS: 6 FIRE FIGHTERS: TOTAL STAFF: 9 SERVICE AREA AREA SIZE: 20 Sq Miles AREA TYPE: Urban AREA POPULATION: 9,000 CALLS PER YEAR: 1,313 AVERAGE RESPONSE TIME: 5.00 Minutes TOTAL POPULATION OF DISTRICT 90,010 BJB/bb 9-24-13 16 Ill Ag Facility Record- Station 43 North Naples Fire Control & Rescue District FACILITY NAME STATION 43 Date Updated: 9/24/2013 ADDRESS 16325 Vanderbilt Dr., Bonita Springs, FL 34134 DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire & Rescue LAND SIZE: 1.26 acres CONSTRUCTION TYPE: CBS BUILDING SIZE: LIVING QUARTERS: 3,233 GARAGE: 2,820 WORK AREA: 524 OFFICE: 104 STORAGE: 952 TOTAL SQ FT: 7,633 APPARATUS AND EQUIPMENT ENGINES: 0 LADDERS: 1 PUMPERS: 1 SUPPORT: 0 HOSE: 0 UTILITY: 1 TANKERS: 0 BOAT: 1 BRUSH: 0 WOODS: 0 TOTAL APPARATUS: 3 STAFFING SHIFT CAPTAIN: 1 LIEUTENANT: 2 ENGINEERS: 3 FIRE FIGHTERS: 3 TOTAL STAFF: 9 SERVICE AREA AREA SIZE: AREA TYPE: AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT BJB/bb 9-24-13 COMMAND: 0 STAFF: 0 FIRE PREVENTION ADMINISTRATION CLERICAL 12 Sq Miles Urban 10,000 1,228 5.00 Minutes 90,010 Facility Record- Station 44 North Naples Fire Control & Rescue District FACILITY NAME STATION 44 Date Updated: 9/24/2013 ADDRESS 8970 Hammock Oak Dr., Naples, FL 34108 DESCRIPTION CALLS PER YEAR: 1,942 CAPACITY: Fire Station DEMAND: Emergency Response Fire & Rescue LAND SIZE: N/A CONSTRUCTION TYPE: CBS BUILDING SIZE: LIVING QUARTERS: 5,976 GARAGE: 3,744 WORK AREA: 249 OFFICE: 359 STORAGE: 458 TOTAL SQ FT: 10,786 APPARATUS AND EQUIPMENT ENGINES: 1 LADDERS: 1 PUMPERS: 0 SUPPORT: 0 HOSE: 0 UTILITY: 1 TANKERS: 0 SQUAD: 1 BRUSH: 1 COMMAND: 0 WOODS: 0 STAFF: 0 BOAT: 2 ATV: 1 TOTAL APPARATUS: 8 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL CAPTAIN: 1 LIEUTENANT: 5 ENGINEERS: 6 FIRE FIGHTERS: 12 TOTAL STAFF: 24 SERVICE AREA AREA SIZE: 7 Sq Miles AREA TYPE: Urban AREA POPULATION: 19,200 CALLS PER YEAR: 1,942 AVERAGE RESPONSE TIME: 4.00 Minutes TOTAL POPULATION OF DISTRICT 90,010 BJB/bb 9-24-13 16 11 A8 Facility Record- Station 45 North Naples Fire Control & Rescue District FACILITY NAME STATION 45 Date Updated: 9/24/2013 ADDRESS 1885 VETERANS PARK DR., NAPLES, FL 34109 DESCRIPTION 1 TRAINING VEHICLE: CAPACITY: Fire Station DEMAND: Emergency Response Fire & Rescue LAND SIZE: 6.9 acres CONSTRUCTION TYPE: CBS BUILDING SIZE: LIVING QUARTERS: 1 COMMAND: GARAGE: SQUAD RESIDENTIAL: PIO: 1 ASSEMBLY: TOTAL APPARATUS: 31 SQ FT: 22,782 TRAIN TOWER: SQ. FT: 2,332 GENERAL BUILDING: SQ. FT: 308 PROPERTY TOTAL SQ. FT: 25,422 APPARATUS AND EQUIPMENT ENGINES: 1 SRU: 4 AREA POPULATION: UTILITY: 1 TRAINING VEHICLE: 6 5.00 Minutes TRAILER: 9 FPB: 0 PUMPER 1 COMMAND: 5 SQUAD 1 PIO: 1 TOTAL APPARATUS: 31 STAFFING SHIFT ADMINISTRATION CLERICAL BAT.CHIEF 3 CAPTAIN: 4 CHIEF 1 FINANCIAL 2 LIEUTENANT: 2 ASST. CHIEF 2 ADMIN 2 ENGINEERS: 3 DEPUTY CHIEF 1 FIRE FIGHTERS: 9 BAT. COMMANDER 1 CAPTAIN 1 LIEUTENANT 1 PUBLIC INFOR. 1 PEO/Inspector 1 IT 1 MED. DIR. 1 TOTAL STAFF: 36 SERVICE AREA AREA SIZE: 8 Sq Miles AREA TYPE: Urban AREA POPULATION: 21,000 CALLS PER YEAR: 1,471 AVERAGE RESPONSE TIME: 5.00 Minutes TOTAL POPULATION OF DISTRICT 90,010 BJB/bb 9-24-13 i 16 I4 A8 Facility Record- Station 46 North Naples Fire Control & Rescue District FACILITY NAME STATION 46 Date Updated 9/24/2013 ADDRESS 3410 Pine Ridge Rd. DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire & Rescue LAND SIZE: 4.25 Acres CONSTRUCTION TYPE: CBS BUILDING SIZE: Living Quarters 3,088 Garage 2,628 Work Area 399 Office 96 Storage 324 Total SQ. FT: 6,535 APPARATUS AND EQUIPMENT Engines: 1 Brush: 1 TOTAL APPARATUS: 2 STAFFING SHIFT CAPTAIN: 1 LIEUTENANT: 2 ENGINEERS: 3 FIRE FIGHTERS: 3 TOTAL STAFF: 9 SERVICE AREA AREA SIZE: AREA TYPE: AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT BJB/bb 9-24-13 8 Sq Miles Urban 14,000 1,284 5.00 Minutes 90,010 FacilityRecord- Station 47 1611 A 8 North Naples Fire Control & Rescue District FACILITY NAME STATION 47 Date: Updated: 912412013 ADDRESS 2795 N. Airport -Pulling Rd. DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire & Rescue LAND SIZE: 1.5 acres* CONSTRUCTION TYPE: CBS BUILDING SIZE: Living Quarters 4,357 Garage 3,720 Work Area 650 Office 392 Storage 388 Total SQ.FT: 9,507 APPARATUS AND EQUIPMENT Ladders 1 TOTAL APPARATUS: STAFFING SHIFT CAPTAIN: 1 LIEUTENANT: 2 ENGINEERS: 3 FIRE FIGHTERS: 3 TOTAL STAFF: 9 SERVICE AREA AREA SIZE: 5 Sq Miles AREA TYPE: Urban AREA POPULATION: 6,000 CALLS PER YEAR: 9 AVERAGE RESPONSE TIME: 4 Minutes TOTAL POPULATION OF DISTRICT BJB/bb 9-24-13 90,010 1611 Ag Facility Record- Station 48 North Naples Fire Control & Rescue District FACILITY NAME STATION 48 Date Updated 9/24/2013 ADDRESS Livingston Rd. DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire & Rescue LAND SIZE: 3.28 acres CONSTRUCTION TYPE: BUILDING SIZE: RESIDENTIAL STORAGE: TOTAL SQUARE FT: APPARATUS AND EQUIPMENT Engines: TOTALAPPARATUS: STAFFING SHIFT FIRE FIGHTERS: TOTAL STAFF: SERVICE AREA AREA SIZE: AREA TYPE: AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT BJB/bb 9-24-13 FIRE PREVENTION ADMINISTRATION CLERICAL 5 Sq Miles Urban 6,000 1,200 est. 6 Minutes est. 96,947 FACILITY NAME ADDRESS DESCRIPTION CAPACITY: LAND SIZE: BUILDING SIZE 1611 A8 Facility Record- Station 49 North Naples Fire Control & Rescue District STATION 49 9/24/2013 810 Nursery Lane 815 Nursery Lane 560 Nursery Lane Fire Station DEMAND: Emergency Response Fire & Rescue 26.35 Acres CONSTRUCTION TYPE: RESIDENTIAL STORAGE: TOTAL SQUARE FT: APPARATUS AND EQUIPMENT Engines: TOTAL APPARATUS: STAFFING SHIFT TOTAL STAFF: SERVICE AREA AREA SIZE: AREA TYPE: AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT BJB/bb 9-24-13 FIRE PREVENTION ADMINISTRATION CLERICAL 5 Sq Miles Urban 6,000 1,200 est. 6 Minutes est. 96,947 FACILITY NAME ADDRESS DESCRIPTION CAPACITY: LAND SIZE: BUILDING SIZE: 1611 A8 Facility Record- Station 410 North Naples Fire Control & Rescue District STATION 410 9/24/2013 925 Oakes Blvd. Fire Station DEMAND: Emergency Response Fire & Rescue 3.66 acres CONSTRUCTION TYPE: CBS TOTAL SQUARE FT: 9,507 APPARATUS AND EQUIPMENT Engines: TOTAL APPARATUS: STAFFING SHIFT TOTAL STAFF: SERVICE AREA AREA SIZE: AREA TYPE: AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSE TIME: 0 TOTAL POPULATION OF DISTRICT BJB/bb 9-24-13 FIRE PREVENTION ADMINISTRATION CLERICAL 5 Sq Miles Urban 6,000 1,200 est. 6 Minutes est. 96,947 Facility Record- Station 411 North Naples Fire Control & Rescue District DESCRIPTION CAPACITY: Fire Station DEMAND: Emergency Response Fire & Rescue LAND SIZE: 1.6 ACRES CONSTRUCTION TYPE: STEEL BUILDING SIZE: TOTAL SQUARE FT: 10,523 APPARATUS AND EQUIPMENT Engines: TOTALAPPARATUS: STAFFING SHIFT TOTAL STAFF: SERVICE AREA AREA SIZE: AREA TYPE: AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSE TIME: 01 TOTAL POPULATION OF DISTRICT BJB/bb 9-24-13 FIRE PREVENTION ADMINISTRATION 5 Sq Miles Urban 6,000 1,200 est. n/a 90,010 CLERICAL 1611 A8 Facility Record- Station 401 Taylor Road Facility North Naples Fire Control & Rescue District FACILITY NAME Taylor Rd. Updated: 9/24/2013 ADDRESS 6495 Taylor Rd. Maintenance, Warehouse DESCRIPTION & Office DEMAND: Emergency Response Fire & Rescue LAND SIZE: 1.6 acres CONSTRUCTION TYPE: CBS and Steel BUILDING SIZE: Building A 3,039 Building B 6,156 Building C 9,042 TOTAL SQ. FT: 18,237 APPARATUS AND EQUIPMENT Engines: 0 Fire Prevention Bur 14 Support 3 Command 4 Utility 2 TOTAL APPARATUS: 23 STAFFING SHIFT FIRE PREVENTION ADMINISTRATION CLERICAL Fire Marshal 1 Deputy Chief 2 Admin Assistant 2 Deputy Fire Mar 2 Battilion Chief 1 Inspectors 7 Mechanic 2 Logistics/Captain 1 Facilities Coordinator 1 TOTAL STAFF: 19 SERVICE AREA AREA SIZE: N/A AREA TYPE: Urban AREA POPULATION: N/A CALLS PER YEAR: N/A AVERAGE RESPONSE TIME: N/A TOTAL POPULATION OF DISTRICT 90,010 BJB/bb 9-24-13 FACILITY NAME ADDRESS DESCRIPTION LAND SIZE: BUILDING SIZE: 1611 Facility Record- Center Lane North Naples Fire Control & Rescue District Center Ln. Date Updated: NIA Vacant land 1.01 acres TOTAL SQ. FT: APPARATUS AND EQUIPMENT TOTAL APPARATUS: 0 STAFFING SHIFT CAPTAIN: 0 LIEUTENANT: 0 ENGINEERS: 0 FIRE FIGHTERS: 0 TOTAL STAFF: N/A SERVICE AREA AREA SIZE: AREA TYPE: AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT BJB/bb 9-24-13 4?Z11P411Ec3 DEMAND: Emergency Response Fire & Rescue CONSTRUCTION TYPE: NIA N/A FIRE PREVENTION ADMINISTRATION CLERICAL N/A Urban N/A N/A N/A 96,947 FACILITY NAME ADDRESS DESCRIPTION LAND SIZE: BUILDING SIZE: 1 Facility Record- 5604 Kathleen Court North Naples Fire Control & Rescue District 5604 Kathleen Ct. Date Updated: 5604 Kathleen Ct. Vacant Land 9/24/2013 DEMAND: Emergency Response Fire & Rescue .66 acres CONSTRUCTION TYPE: N/A TOTAL SQ. FT: N/A APPARATUS AND EQUIPMENT TOTAL APPARATUS: N/A STAFFING SHIFT TOTAL STAFF: N/A SERVICE AREA AREA SIZE: AREA TYPE: AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT BJB/bb 9-24-13 FIRE PREVENTION ADMINISTRATION CLERICAL N/A Urban N/A N/A N/A 90,010 16 1 1A 8 Facility Record- 5605 Kathleen Court North Naples Fire Control & Rescue District FACILITY NAME 5605 Kathleen Ct. Date Updated 9/24/2013 ADDRESS 5605 Kathleen Ct. DESCRIPTION Vacant Land DEMAND: Emergency Response Fire & Rescue LAND SIZE: .65 acres CONSTRUCTION TYPE: N/A BUILDING SIZE: TOTAL SQ. FT: N/A APPARATUS AND EQUIPMENT TOTAL APPARATUS: N/A STAFFING SHIFT TOTAL STAFF: N/A SERVICE AREA AREA SIZE: AREA TYPE: AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT BJB/bb 9-24-13 FIRE PREVENTION ADMINISTRATION CLERICAL N/A Urban N/A N/A N/A 90,010 16 "1 A8 Facility Record -1945 Pine Ridge Road North Naples Fire Control & Rescue District FACILITY NAME 1945 Pine Ridge Rd. Date Updated: 09/24/13 ADDRESS 1945 Pine Ridge Rd. DESCRIPTION Vacant Land DEMAND: Emergency Response Fire & Rescue LAND SIZE: 1.78 acres CONSTRUCTION TYPE: N/A BUILDING SIZE: TOTAL SQ. FT: N/A APPARATUS AND EQUIPMENT TOTAL APPARATUS: N/A STAFFING SHIFT TOTAL STAFF: N/A SERVICE AREA AREA SIZE: AREA TYPE: AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSE TIME: TOTAL POPULATION OF DISTRICT BJB/bb 9-24-13 FIRE PREVENTION ADMINISTRATION CLERICAL N/A Urban N/A N/A N/A 96,947 1611 A8 Facility Record- Boat Dock North Naples Fire Control & Rescue District ADDRESS 13105 Vanderbilt Dr., Slip 47 DESCRIPTION Boat Slip DEMAND: Emergency Response Fire & Rescue LAND SIZE: N/A CONSTRUCTION TYPE: Dock BUILDING SIZE: TOTAL SQ. FT: N/A APPARATUS AND EQUIPMENT Fire/Rescue boat 1 TOTAL APPARATUS: 1 STAFFING SHIFT TOTAL STAFF: N/A SERVICE AREA AREA SIZE: AREA TYPE: AREA POPULATION: CALLS PER YEAR: AVERAGE RESPONSE TIME TOTAL POPULATION OF DISTRICT BJB/bb 9-24-13 FIRE PREVENTION ADMINISTRATION CLERICAL Gulf and back waters Water N/A N/A N/A 96,947 1b 11 A9 GGATEN GOLDEN GATE FIRE CONTROL AND RESCUE DISTRICT 14575 Collier Boulevard • Naples, FL 34119 -(239).348-750 •{� fig} 348-7546 FAX http://www.agfire.dom- 2C 13 OCT IS P11, 2: 27 CLERK CF '03l!,? t BY October 10, 2013 Clerk of the Circuit Court Attn: Derek Johnssen 3299 Tamiami Trail East, Suite 401 Naples, Florida 34112 The following reports required under Chapter 189, F.S. are enclosed: 1. Budget 2. Description of Outstanding Bonds 3. Schedule of Regular Meetings 4. District Map 5. Registered Office and Agent D.C. ITOGOLDEN GATE FIRE CONTROL AND E CUE D 2013/2014 FINAL BUDGET Revenue Name Proposed Budget FY 13-14 Previous Budget FY 12-13 TAXES -ADV 6,760,747.00 6,904,497.00 GRANT INCOME 708,967.00 708,967.00 INTEREST EARNINGS -GEN 9,000.00 10,800.00 INTEREST - TAX COLLECTOR 150.00 200.00 CELL TOWER LEASE CONTRACT 140,000.00 135,000.00 MISC. FIRE AND LIFE SAFETY 5,000.00 5,335.00 INSPECTION FEES 52,000.00 42,500.00 BURN SITE INSPECTIONS 0.00 0.00 CONTRIBUTIONS AND DONATIONS 500.00 500.00 FIREFIGHTERS SUPPLEMENTAL INCOME 8,040.001 8,040.00 COLLIER COUNTY CONTRACT DISTRICT ONE 85,900.001 72,400.00 Operating Budget Sub -Total 7,770,304.00 FUND BALANCE 3,501,250.00 3,100,000.00 GENERAL FUND BUDGET TOTAL 11,271,554.00 APPROVED 9/25/13 GGFD Final FY 13-14 General Fund Budget 9/25/2013 Page 1 9/5/2013 TLB/PM � 16 1 1A9 GOLDEN GATE FIRE CONTROL AND RESCUE DISTRICT 2013/2014 FINAL BUDGET EXPENSES Name Proposed Budget FY 13-14 Previous Budget FY 12-13 1101 COMMISSIONER SALARY $18,000.00 $18,000.00 1201 REGULAR SALARIES $3,209,202.00 $3,620,100.00 15 FF/ SAFER GRANT $567,000.00 $504,000.00 HOLIDAY PAY $116,954.00 - BONUS -EDUCATION Associates/Bachelor $8,750.00 - BONUS -SPECIALTY FIELD $22,750.00 - BONUS -PARAMEDIC $8,000.00 - BONUS- EMT $2,250.00 _ BONUS -TEAM MEMBERS $62,000.00 _ ACTING POSITION PAY $14,500.00 - 1401 FLSA $59,546.00 $59,286.00 OVERTIME $150 000.00 $141,500.00 2101 FICA TAX- REGULAR $306,937.00 $316,871.00 2102 FICA TAX- OVERTIME $16,030.00 $15,361.00 2201 RETIREMENT CONTRIBUTIONS- SALARY $764,735.00 $617,173.00 2202 RETIRMENT CONTRIBUTIONS- OVERTIME $39,898.00 $29,918.00 2301 INSURANCE BENEFITS FIXED -Medical $757,084.00 $684,925.00 INSURANCE BENEFITS CLAIMS- FSA $205,000.00 $172,500.00 INSURANCE BENEFITS FIXED -Dental $581800.00 $68,629.00 INSURANCE BENEFITS FIXED -Vision $10,432.00 $11974.00 INSURANCE BENEFITS FIXED -Life Insurance $19,410.00 $4,654.00 2401 WORKERS COMPENSATION $110175.00 $129,673.00 2501 UNEMPLOYMENT COMPENSATION $50,500.001 $73,253.00 Emplovw Cost Sub -Total $6,S77,953.00 3101 LEGAL FEES $20 000.00 $75,000.00 3102 PHYSICIANS FEES $30,000.00 $30 000.00 3201 ACCOUNTING AND AUDITING $26,000.00 $23,000.00 3401 CONTRACTUAL SERVICES 3401/5207 $42,000.00 _ 3402 OUTSIDE SERVICES $8,000.00 $37,000.00 3403 IT COMPUTER SERVICES $0.00 $30,000.00 3404 INTERNET AND DLS $7,000.00 $8,000.00 3406 CONT. SERVICES -PROPERTY APPRAISER $63,360.00 $61,545.00 3407 CONT. SERVICES- TAX COLLECTOR FEES $142,332.00 $138,090.00 3409 CONT. SERVICE54MPACT FEE COLLECTED $1,000.00 - 4001 TRAVEL & PER DIEM $800,00 $1,200.00 4100 COMMUNICATIONS -CELL PHONE $14,000.00 $17,000.00 4101 COMMUNICATIONS- BASE PHONE & T-1 $18,000.00 $18,000.00 4102 COMMUNICATIONS- LONG DISTANCE $500.00 $1,000.00 4103 POSTAGE &FREIGHT $3,000.00 $3,500.00 4301 UTILITY SERVICES- ELECTRICITY $65,000.00 $85,000.00 4302 UTILITY SERVICES- GARBAGE PICKUP $6,800.00 $6,300.00 4303 UTILITY SERVICES- WATER AND SEWER $15,000.00 $20,000.00 4401 RENTALS AND LEASES $2,500.00 $4,000.00 4501 GENERAL INSURANCE $83,000.00 $93,000.00 4601 REPAIR AND MAINT- BUILDING $45,000.00 $90,000.00 4602 REPAIR AND MAINT- GROUNDS $32,000.00 $36,500.00 4603 REPAIR AND MAINT- VEHICLE $122,000.00 $147,000.00 4604 REPAIR MAINTENANCE -TOOLS & MACHINES 1 $30,000.001 $30,000.00 Page 2 9/5/2013 TLB/PM 1611 A9 GOLDEN GATE FIRE CONTROL AND RESCUE DISTRICT 2013/2014 FINAL RUDGFT 4605 REPAIR & MAINT- COMMUNICATIONS $1S,000.00 $18,000.00 4606 REPAIR & MAINT- OFFICE EQUIPT $3,000.00 $7,000.00 4701 PRINTING & BINDING $750.00 $2,000.00 4901 CURRENT CHARGES 4901/5202 $3,000.00 $7,000.00 Outside Services Sub -Total $799,042.00 5100 SMALL EQUIPMENT 4905/4802 $8,000.00 $12,000.00 5101 OPERATING SUPPLIES- ADMIN $2,500.00 $5,200.00 5102 OPERATING SUPPLIES -PUBLIC EDUCATION 5102/4801 $3,500.00 $5,500.00 5201 UNIFORMS $70,000.00 $130,550.00 5203 FUELS & LUBRICANTS $110,000.00 $125,000.00 5204 OPERATING SUPPLIES- OPERATIONS 5204/5209 $18,500.00 $25,700.00 5206 OPERATING SUPPLIES- MEDICAL $8,000.00 $11,000.00 5205 5210 OPERATING SUPPLIES -SHOP OPERATING SUPPLIES -TRAINING $3,000,00 $2,000,00 $6,000.00 5401 BOOKS, DUES- SUBSCRIPTIONS AND PUBLICATIONS $250.001 $3,000.00 5402 BOOKS, DUES- MEMBERSHIPS $3,500.001 $5,000.00 5403 BOOKS, DUES- EDUCATIONAL EXPENSE $35,000.001 $35,000.00 5405 BOOKS, DUES -FPB 5405/5208 $500.001 $500.00 Materials and Supplies Sub -Total $264,250.00 6401 CAPITAL OUTLAY- COMMUNICATION EQUIP. $12,000.00 $45,000.00 6402 CAPITAL OUTLAY -OFFICE EQUIPMENT $12,500.00 $25,000.00 6403 CAPITAL OUTLAY -SHOP EQUIPMENT $1,000.00 $6,000.00 6404 CAPITAL OUTLAY -OTHER EQUIPMENT $25,000.00 $50,000.00 CopkelOutl Sub -Total $S0,5w.00 7100 1 DEBT SERVICES- PRINCIPAL PAYMENTS $469,046.00 $119,774.00 7201 1 DEBT SERVICES- INTEREST PAYMENTS $ $150,000.00 Debt Servlm Sub -Total $499,046.00 O Sub -Total $8,190,791M 9900 RESERVES- FISCAL YEAR STARTUP $1,500,000.00 $1,478,000.00 9901 RESERVES- EMERGENCY CONTINGENCY $300,641.00 $50,242.00 9902 RESERVES- LEAVE CREDITS $175,000.00 $150,000.00 9903 RESERVES- CAPITAL ASSET $180,000.00 $50,000.00 9906 RESERVES- FLEET $180,000.00 $140,000.00 9907 RESERVES- GASB $98,000.00 $98,000.00 9908 RESERVES- BUILDING LOAN $434,596.00 $334,596.00 9909 RESERVES- FF RETENTION $212,026.00 $0.00 Reserves Sub -Total $31m1m,00 GENERAL FUND BUDGET TOTAL 11,271,554.00 APPROVED 9/25/13 9/5/2013 TLB/PM Page 3 .� 16 11 A9 GOLDEN GATE FIRE CONTROL AND RESCUE DISTRICT 2013/2014 FINAL IMPACT FEE BUDGET REVENUE Name Proposed Budget FY 13-14 Previous Budget FY 12-13 7100 DEBT SERVICE PRINCIPAL - STATION 70 $12,596.00 12,596.00 IMPACT FEES INCOME $100,000.00 $100,000.00 7100 DEBT SERVICE PRINCIPAL- STATION 72 & 73 $13,028.00 - IMPACT FEE FUND BALANCE $50,000.00 $30,000.00 7201 DEBT SERVICE -INTEREST PMT On loan amount Sta. 72 & 73- General Fund) $124,376.00 117,404.00 IMPACT FEE FUND BUDGET TOTAL $150,000.00 EXPENSE Name Proposed Budget FY 13-14 Previous Budget FY 12-13 7100 DEBT SERVICE PRINCIPAL - STATION 70 $12,596.00 12,596.00 7100 DEBT SERVICE PRINCIPAL- STATION 72 & 73 $13,028.00 - 7201 DEBT SERVICE -INTEREST PMT On loan amount Sta. 72 & 73- General Fund) $124,376.00 117,404.00 `" IMPACT FEE FUND BUDGET TOTAL $150,000.00 APPROVED 9/25/13 GGFD Final FY 13-14 Impact Fee Budget 9/25/2013 Page 1 9/5/2013 TLS/PM 16 1 1A9 GOLDEN GATE FIRE CONTROL AND RESCUE DISTRICT 14575 Collier Boulevard - Naples, FL 34119 - (239) 348-7540 - (239) 348-7546 FAX http://www.ggfire.com September 30, 2013 Clerk of the Circuit Court 3301 Tamiami Trail East Building F, 4th Floor Naples, Florida 34112 Dear Sir/Madam: As of September 30, 2013, the Golden Gate Fire Control & Rescue District does not have any outstanding bonds. Sincerely, q�4 0 Kingman D. Schuldt Fire Chief KDS/pm Our Family Protecting Yours a 1611A9 .4 GOLDEN GATE FIRE CONTROL AND RESCUE DISTRICT 14575 Collier Boulevard • Naples, FL 34119 • (239) 348-7540 • (239) 348-7546 FAX http://www.ggfire.com MEMORANDUM DATE: September 13, 2013 TO: Clerk of the Circuit Court Attn: Derek Johnssen 3299 Tamiami Trail East, Suite 401 Naples, Florida 34112 The Golden Gate Fire Control & Rescue District Fire Commissioners have established the second Wednesday of every month at 5:30 PM for their regular meetings. This was approved during their regular meeting held on September 12, 2013. The following is a list of the regular fire commission meeting dates for fiscal year 2013/2014: October 9, 2013 November 13, 2013 December 11, 2013 January 8, 2014 February 12, 2014 March 12, 2014 April 9, 2014 May 14, 2014 June 11, 2014 July 9, 2014 August 13, 2014 September 10, 2014 All meetings will be held in the Fire Administration Building, located at 14575 Collier Boulevard, and will commence at 5:30 PM. Our Family Protecting Yours A9 1 2 Golden Gate Fire Control & Rescue District 3 24 19 20 21 22 FIRE DISTRICT MAP N PLES- MM K LEE 84 No changes have been made to the District's 1 28 26 25 AV 27 2 boundaries since filing map in Sept. 1997. ° 33 34 36 NE c 34 3 42 41NV NE > F -AV NE 4 3 2 1 4 NE 453 2' AV NE ► H ► 50 AV NE y H m 1N�%-- g z z i z z —� ' ^ C LL ER OU TY q �" 1 12 7 8 9 10 11 12 7 Nv mN z 7 AV 9 13 18 17 16 15 14 13 18 17 5AV N 14 13 7 4 AVAV NE 1 16 15 1 15 � I- .. 24 g 24 19 20 21 22 23 24 19 20 2 m a N F N v ran tree 7 v I 22 2 3KA EF RD ftA 4-AV* NE o A 2 27 2 X25 i 30 m 28 27 26 29"" N0#29 2 E 20 AV 71 I E 97 51 1 A 34 3 j1V _ NE 36 31 x 33 34 35 36 31� 32 1 AVN NE ,z KAV — °ACH RD o98 3 3 3 3�Y 18 1 AV 17 . 16N 1076 AV74 73NE 1 W W W W W W W W �II 3 3 zLzJ1 z z z z yFN� t4 N y z ,,,Zz 6 N E t 0 6 95 Z N^N INI°' u~iay4 �� Nvm oNam oN' 4 AV77 NE 43 3 e _� Z GOL EN ^ a �, GAT N "' BL z_ > 35 p8 �SgWW mhwoi wv� q 12. 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X66 AV SE 16 < x885 A 1 8 T A MOC Avo 24 20 21 22 23 . 24 19 9 D 21 22 23 721 22 — SABLE PALM! 6 A s—' ! e 0� p 27 951 25 Wa lep 9 28 26 25 30 26 i 27 26 82 AV SE 28 27 2 �— -Maria —_ _ -- - - ---- a qW AV11E AV S 36 31 32 3 34 1 35 3631 32 33 j--gq -e V. g �9 35 X90 AV sE 33 34 to- 2 2 _- _ - AV- - E-- 1 6 i 5 4 Hendgqrsorh I ° 9 AQ se r I 95l Creekl 6 5 4 i 3 2 98 AvcEAinEJ... a 1611 A9 11 GOLDEN GATE FIRE CONTROL AND RESCUE DISTRICT 14575 Collier Boulevard • Naples, FL 34119 • (239) 348-7540 • (239) 348-7546 FAX httg://www.ugfire.com September 30, 2013 Clerk of the Circuit Court Attn: Derek Johnssen 3299 Tamiami Trail East, Suite 401 Naples, Florida 34112 This is to advise that Kingman D. Schuldt is still the Registered Agent for the Golden Gate Fire District and has been since 5/8/13. A copy of the "Designation of Registered Agent" form fled with the Department of Community Affairs is attached. May 20, 2013 16 A9 -4 GOLDEN GATE FIRE CONTROL AND RESCUE DISTRICT 14575 Collier Boulevard • Naples, FL 34119 • (239) 348-7540 • (239) 348-7546 FAX http:llwww.ggfire.com Florida Department of Economic Opportunity Attn: Jack Gaskins, Jr. 107 E. Madison Street Tallahassee, FL 32399-4120 Dear Mr. Gaskins: Subject: New Registered Agent Be advised that the Board of Fire Commissioners have appointed our new fire chief whom we share jointly with the East Naples Fire District as the current registered agent for the Golden Gate Fire Control & Rescue District. This appointment was made during the regular Commission Meeting held on May 8, 2013. EFFECTIVE DATE: May 8, 2013 NAME: Kingman D. Schuldt ADDRESS: 14575 Collier Blvd. Naples, FL 34119 PHONE: 239-348-7540 FAX: 239-348-7546 EMAIL: kschuldt@enfd.org Please advise if there is anything else required. Sincerely, Q/✓ C i ' �� Patricia Meulenberg Executive Assistant Our Family Protecting Yours w N �O O � CrJ O S � C N C O C O r 16 11 A9 C t-' t-' fU C C .� Cl Cl Mru == n 0 M cn Ln -- w 1611 A10 %i C.F.C. n W C Collier County Tax Collector o Cn October 31, 2013 ` v t Honorable Dwight Brock - Clerk of Courts 3315 Tamiami Trail E., Ste # 102 Naples, FL 34112-5324 Dear Honorable Brock: Enclosed is (1) your Collier County Tax Annual Report for the 2012-2013 fiscal year and (2) Schedule of Revenue reflecting the allocation of the unused fees for that year. This data is being mailed to all taxing districts that are recipients of these funds and to interested taxpayers. The unused fees referred to above were distributed to the Board of County Commissioners and the Independent Taxing Districts in October 2013. In your review of this data, should you desire any additional information or have any questions pertaining to it, please contact me at 252-8171. For your convenience, this Annual Report is now available at our website: www.colliertax.com. In lieu of future mailings, the Annual Report will be available on our website by the first of November. lier enclosures Tax Collector t, Florida 3291 East Tamiami Trail, Naples, Florida 34112-5758 239-252-8171 www.colliertax.com COLLIER COUNTY TAX COLLECTOR 16 1 1A10 SCHEDULE OF REVENUE FOR YEAR ENDING SEPTEMBER 30, 2013 COUNTY COMMISSIONERS: COUNTY WIDE OCCUPATIONAL LICENSING FEES HUNTING & FISHING LICENSING FEES MOTOR VEHICLE FEES VESSEL REGISTRATION FEES SALES TAXES DELINQUENT TAX FEES WATER & SEWER FEES SOLID WASTE FEES TOURIST DEVELOPMENT TAX FEES OTHER REVENUE OTHER AD VALOREM FEES BCC GENERAL FUND DEPENDENT DISTRICTS TOTAL COUNTY COMMISSIONERS: MUNICIPALITIES: CITY OF NAPLES EVERGLADES CITY MARCO ISLAND TOTAL MUNICIPALITIES: INDEPENDENT: WATER MANAGEMENT SOUTH FLORIDA BIG CYPRESS BASIN COLLIER MOSQUITO CONTROL EAST NAPLES FIRE IMMOKALEE FIRE NORTH NAPLES FIRE OPERATING BIG CORKSCREW FIRE GOLDEN GATE FIRE - INDEPENDENT COW SLOUGH WATER CONTROL DISTRICT PORT OF THE ISLES COMMUNITY IMPROVEMENT LELY RESORT COMMUNITY IMPROVEMENT KEY MARCO PELICAN MARSH HERITAGE GREENS NAPLES HERITAGE COMMUNITY DEVELOPMENT FIDDLERS CREEK FIDDLERS CREEK II CEDAR HAMMOCK MEDITERRA PINE AIR LAKES TALIS PARK AVE MARIA WENTWORTH VERONA WALK QUARRY HERITAGE BAY TOTALINDEPENDENT: REVENUE PERCENT UNUSED FROM OF FEES GOVERNMENTAL TOTAL TO BE UNITS REVENUE REMITTED $10,798,317 62.8452% $4,132,323.53 121,396 0.7065% 46,455.20 18,764 0.1092% 7,180.34 2,089,481 12.1606% 799,608.14 84,761 0.4933% 32,436.45 1,560 0.0091% 598.36 60,274 0.3508% 23,066.50 0 0.0000% 0.00 103,934 0.6049% 39,774.60 323,775 1.8843% 123,900.27 211,951 1.2335% 81,107.56 586,878 3.4156% 224,589.39 $14,401,091 83.8130% $5,511,040.34 822,404 4.7863% $314,718.39 $15,223,495 88.5993% $5,825,758.73 $11,872 0.0691% $4,543.60 125 0.0007% 46.03 53,829 0.3133% 20,600.73 $65,826 0.3831% $25,190.36 198,436 1.1549% $75,939.30 184,432 1.0734% 70,580.35 122,826 0.7148% 47,000.96 198,932 1.1578% 76,129.99 42,288 0.2461% 16,182.06 428,653 2.4947% 164,036.51 61,814 0.3598% 23,658.29 133,846 0.7790% 51,222.37 308 0.0018% 118.36 28,399 0.1653% 10,869.14 46,683 0.2717% 17,865.36 18,000 0.1048% 6,891.02 125,616 0.7311% 48,072.75 4,200 0.0244% 1,604.40 1,156 0.0067% 440.55 71,920 0.4185% 27,518.05 59,517 0.3464% 22,777.19 5,389 0.0314% 2,064.67 25,794 0.1501% 9,869.68 21,650 0.1260% 8,285.00 7,180 0.0418% 2,748.52 21,827 0.1270% 8,350.76 2,479 0.0144% 946.86 26,698 0.1554% 10,218.17 24,072 0.1401% 9,212.13 30,965 0.1802% 11,848.87 $1,893,080 11.0176% $724,451.31 GRAND TOTAL: $17,182,401 100.0000% $6,575,400.40 16 1 1A10 ��D�Luu�' saarn� h.��ado.�d bpt,�o),�' kjuno,D ,ca1�)o,? lilt.. i I A, I I , ?"Qday s Collier County taxes are helping to insure Collier County's tomorrows. 2012-2013 Collier County Tax Collector www,colliertax.com Collier County Courthouse Naples, Florida ANNUAL REPORT L61 I A 1 0 TAX ROLL FOR 2012 9Nms composing Ihe'Deducaons' totals above are as kldieabd 1n the f OAV columns marked - DISTRICTS 'Itsms compos" the'AddMws' lotals above aro as hdkaEed in the bibwkkg DEDUCTIONS' ADDITIONS' MET TOTAL SCHOOL BOARD: 338,827,350 -12,716,030 277,243 326,188,563 MUNICIPALITIES: ®PLUS ®PLUS DISTRICTS LESS THAN CITY OF NAPLES 18.223,815 -887,398 12,400 17,568.817 EVERGLADESCITY 318274 -92&1 1,048 310,039 CITY OF MARCO ISLAND 18,925.417 -720,554 17,302 18222,195 TOTAL MUNICIPALITIES: 37,467,538 -1397,235 30,750 36,101,051 COUNTY COMMISSIONERS: 0 270.237 11006 MUNICIPALITIES: COUNTY WIDE 211.11 11 -19,070,452 180293 201,045.600 DEPENDENT 42,101,965 -2,420.149 39,369 39,721,205 TOTAL COUNTY COMMISSIONERS: 282,837,744 -21,490,801 219,882 240,706,805 INDEPENDENT: 54 EVERGLADES CITY -12 -809 WATER MANAGEMENT SOUTH FLORIDA 10296225 -585,886 8,434 9,718.973 BIG CYPRESS BASIN 9,569,552 -544,315 7AM 9,033,075 COLLIER MOSQUITO CONTROL 6,373,047 -362,506 5,183 6,015,724 EAST NAPLES FIRE 10.298,1 79 -597,897 9,674 9,710,156 IMMOKALEE FIRE 2,102,001 -127,318 3,675 1,978,356 NORTH NAPLES FIRE OPERATING 22243,134 -1280,131 15,977 20,978,980 BIG CORKSCREW FIRE 3.116.744 -179,824 4,460 2,941,380 GOLDEN GATE FIRE -INDEPENDENT 8.917,226 405,085 8.626 6,520.969 COW SLOUGH WATER CONTROL DISTRICT 15,945 -871 33 15.107 PORT OF THE ISLES COMMUNITY IMPROVEMENT 1,570.427 -181,768 2,888 1391,549 LELY RESORT COMMUNITY IMPROVEMENT 2,415.650 -129,989 1,776 2287,457 KEY MARCO 933278 -52,434 1,169 882,13 PELICAN MARSH 6,508,471 -356299 5,032 6,155,204 HE RITAGE GREENS 217,904 -12208 124 205,820 SOLID WASTE 19231,124 -676,804 20.210 18,580.730 NAPLES HERITAGE COMMUNITY DEVELOPMENT 59,925 -3309 17 58,633 FIDDLERS CREEK 3,710,119 -187,941 1,924 3,524,102 FIDDLERS CREEK n 3,405.092 -491,465 2,706 2,916.333 CEDAR HAMMOCK 279,850 -15,708 97 254.039 MEDITERRA 1,337,480 -74247 710 1263,923 PINE AIR LAKES 1,123,501 64,015 1,342 1,080,828 TALIS PARK 372,833 -21275 284 351,822 AVE MARIA 1,126,451 -57218 297 1,069.530 WENTWORTH 100,526 -11,134 32,067 121,459 VERONA WALK 1381,866 44,122 448 1.308.194 QUARRY 1245.358 -66,712 905 1,179,551 HERITAGE BAY 1,604,800 -88,354 1,023 1.517,269 TOTAL INDEPENDENT: 117,554,290 -8,848,213 143,101 111,049,178 GRAND TOTAL: 755.888,920 -42252,079 670.756 714,105,597 ADDITIONS AND DEDUCTIONS TO THE TAX ROLL FOR 2012 9Nms composing Ihe'Deducaons' totals above are as kldieabd 1n the f OAV columns marked - 'Itsms compos" the'AddMws' lotals above aro as hdkaEed in the bibwkkg columns marked -TAXES -LESS -LESS -LESS -LESS -LESS ®PLUS ®PLUS DISTRICTS LESS THAN ADJUSTMENT DISCOUNT COUNTY HELD WARRANTS FEES PENALTIES ADDITIONS $5.00 TO TAX ROLL ALLOWED CERTIFICATES ISSUED DEDUCTED COLLECTED TO TAX ROLL TOTAL SCHOOL BOARD: -4,211 4853,394 -11,801,715 -5700 -251,004 0 270.237 11006 MUNICIPALITIES: CRY OF NAPLES -30 -11,980 -83e,143 •23 •11240 -6,002 12,346 54 EVERGLADES CITY -12 -809 -8,462 0 0 0 1,048 0 CITY OF MARCO ISLAND -29 -12,044 -651,618 •27 •7,959 -48,877 17,246 56 TOTAL MUNICIPALITIES: 41 •24,813 -1296,223 -50 -19,198 -64,879 30.640 110 COUNTY COMMISSIONERS: COUNTY WIDE •2,857 -434,558 -7,061,853 -3,081 •169207 -10,798,318 179.636 657 DEPENDENT -1.207 -107,658 -1,454,644 -2,082 •32.154 -822,404 39242 127 TOTAL COUNTY COMMISSIONERS: -4,064 -542214 -9,116497 -5743 -201,381 •11,820,722 216,676 764 INDEPENDENT: WATER MANAGEMENT SOUTH FLORIDA -145 -20,312 -358,711 -173 -7,809 -198,436 8,403 31 BIG CYPRESS BASIN -133 -18,877 -333,361 -161 -7,351 •164,432 7,810 28 COLLIER MOSQUITO CONTROL 412 -12,549 -222,122 •73 4,874 -122,826 5,184 18 EAST NAPLES FIRE •255 -33,764 -351,597 .489 -12AW -190,032 9,841 33 IMMOKALEE FIRE -87 -1095 -08232 -305 •5,011 -42288 3,089 6 NORTH NAPLES FIRE OPERATING -278 -52,900 •783,195 -8 -15,098 -428.853 15,912 65 BIG CORKSCREW FIRE -52 -7,526 -103,981 •218 6233 61,814 4,451 9 GOLDEN GATE FIRE - INDEPENDENT •126 -2700 -238,133 -244 -7,074 -133BO BAN 20 COW SLOUGH WATER CONTROL DISTRICT 0 0 -563 0 0 -308 33 0 PORT OF THE ISLES COMMUNITY IMPROVEMENT 0 -119,838 •33,729 0 0 -28,399 2AB3 5 LELY RESORT COMMLMBTYIMPROVEMENT 0 0 33288 0 a -4BAB3 1,759 7 KEY MARCO 0 0 -34,434 0 0 -18,000 1,167 2 PELICAN MARSH 0 0 -230,683 0 0 -125,618 5,014 18 HERITAGE GREENS 0 0 -8.007 0 0 4201 124 0 SOLID WASTE 0 •10,054 655.325 •11225 0 0 28,154 56 NAPLES HERITAGE COMMUNITY DEVELOPMENT 0 0 -2.153 0 0 -1,156 17 0 FIDDLERS CREEK 0 -3,733 -112288 0 0 41,920 1,913 11 FIDDLERS CREEK 11 0 •342,381 -89,587 0 0 -59,517 2.696 10 CEDAR HAMMOCK 0 0 -10,320 0 0 -5,388 97 0 MEOITERRA 0 0 -48,453 0 0 •25,794 707 3 PINE NR LAKES 0 0 42.365 0 0 -21,650 1,339 3 TALIS PARK 0 0 -14,095 0 0 -7,180 264 0 AVE MARIA 0 -959 •34,432 0 0 •21,827 294 3 WENTWORTH 0 .4248 4,409 0 0 -2,479 203 31,084 VERONA WALK 0 0 47,424 0 0 •28,698 445 3 QUARRY 0 0 42,640 0 0 -24,072 902 3 HERITAGE BAY 0 0 -57,388 0 0 -30,985 1,018 5 TOTALINDEPENDENT: -1138 685,974 .4008914 •12.876 66231 •1 ,080 110,887 32,204 GRAM TOTAL: -9.484 -1 ,395 .349 -24,375 -537,795 -13 ,BBt ,852 34,104