Agenda 05/21/2018 Cedar Hammock Community Development District
Board of Supervisors
Tom Cook,Chairman Bob Koncar,District Manager
Quentin Greeley,Vice Chairman Justin Faircloth,District Manager
Gary McClellan,Assistant Secretary Dan Cox,District Counsel
Norman Day,Assistant Secretary Sam Marshall,District Engineer
Jack Rupe,Assistant Secretary
Regular Meeting Agenda
May 21,2018—3:00 p.m.
1. Roll Call
2. Approval of Agenda
3. Audience Comment
4. Fiscal Year 2019 Budget Public Hearing
A. Adoption of the Budget for Fiscal Year 2019—Resolution 2018-06
B. Levy of Non-Ad Valorem Assessments—Resolution 2018-07
5. Old Business
A. Lake 5 Repair Proposals
6. New Business
A. Golf Cart Bridge Repairs
B. Artistic Structures Proposal to Repair Bulkheads#4 and#5
C. Supervisor day Financial Calculations
D. Acceptance of Fiscal Year 2017 Audit—being sent under separate cover
7. Manager's Report
A. Approval of the Minutes of the April 9,2018 Meeting
B. Financial Report
C. Proposed Meeting Schedule for Fiscal Year 2019
D. Report on Number of Registered Voters
E. Field Management Report
F. Follow-Up Items
1. FEMA Email from 4/25/18
ii. Roadway Damage
iii. Rear Gate Discussion
8. Attorney's Report
9. Engineer's Report
10. Communication to Master Board
11. Discussion of Audit RFP
12. Supervisors Request
13. Adjournment
THE NEXT REGULAR MEETING IS SCHEDULED FOR DECEMBER 11,2018
I agree this ad is accurate and s
ga ordered.
Notice of Meetings
Cedar Hammock
Community Development District
The Board of Supervisors of the Cedar Hammock
Community Development District will hold their meetings for
Fiscal Year 2018 at the Cedar Hammock Clubhouse,8660 Cedar
Hammock Boulevard,Naples,Florida at 3:00 p.m.on the second
Monday of the following months except as noted:
October 9,2017 I
November 13.2017
January 8,2018
February 12,2018
March 12.2018 1
April 9,2018 §d
May 21,2018(third Monday)
There may be occasions when one or more Supervisors
will participate by telephone. Meetings may be continued to a
date and time certain which will be announced at the meeting.
In accordance with the provisions of the Americans with
Disabilities Act,any person requiring special accommodations
at this meeting because of a disability or physical impairment
should contact the District Management Company, Severn
Trent Services at(954)603-0033. If you are hearing or speech
impaired, please contact the Florida Relay Service by dialing
7.1-1 or(800)955-8771(TTY)/(800)955-8770(Voice)for aid in
contacting the District Office at least two(2)days prior to the
date of the hearing and meeting.
Each person who decides to appeal any action taken at these
meetings is advised that person will need a record of the
proceedings and that accordingly, the person may need to
ensure that a verbatim record of the proceedings is made,
including the testimony and evidence upon which such appeal
is to he based.
I
Bob Koncar 1
District Manager
September 22,2017 No.1758137
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RESOLUTION 2018-06
A RESOLUTION OF THE CEDAR HAMMOCK COMMUNITY
DEVELOPMENT DISTRICT RELATING TO THE ANNUAL
APPROPRIATIONS OF TIIE DISTRICT AND ADOPTING THE
BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1,2018
AND ENDING SEPTEMBER 30, 2019, AND REFERENCING THE
MAINTENANCE AND BENEFIT SPECIAL ASSESSMENTS TO BE
LEVIED BY THE DISTRICT FOR SAID FISCAL YEAR
WHEREAS, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes, the District
Manager has submitted to the Board of Supervisors(the"Board") a proposed budget for the next ensuing
budget year along with an explanation and a complete financial plan for each fund of the District,prior to
the fifteenth(15th)day in September 2018;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 March 12, 2018, the Board set May 21, 2018 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 Cedar Hammock Community Development District
finds and determines that the non-ad valorem special assessments it imposes and levies on the parcels of
property by this Resolution for the operations of the District and the maintenance of its facilities will
constitute a mechanism by which the property owners lawfully and validly will reimburse the District for
those certain special and peculiar benefits the District has determined are received by, and flow to, the
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 2017 so that the Tax Collector may merge that roll with others into the collection roll
from which the November tax notice is to be printed and mailed;and
WHEREAS, the proceeds from the collections of these imposed and levied non-ad valorem
assessments shall be paid to the Cedar Hammock 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 CEDAR HAMMOCK 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 the Proposed Budget
subject to amendments made at the public hearing,if any.
b. That the District Manager's Proposed Budget, as amended by the Board, is adopted hereby in
accordance with the provisions of Section 190.008(2)(a), Florida Statutes and incorporated
herein by reference; provided, however, that the comparative figures contained in the adopted
budget may be revised subsequently as deemed necessary by the District Manager to reflect
actual revenues and expenditures for the Fiscal Year 2018 and/or revised projections for Fiscal
Year 2019.
c. That the adopted budget, as amended, shall be maintained in the office of the District Treasurer
and the District Recording Secretary and identified as "The Budget for the Cedar Hammock
Community Development District for the Fiscal Year Ending September 30,2019,as Adopted by
the Board of Supervisors on May 21,2018."
Section 3. Appropriations
That there be,and hereby is appropriated out of the revenues of the Cedar Hammock Community
Development District, for the Fiscal Year beginning October 1, 2018, and ending September 30,
2019 the sum of Three Hundred Seventy-Nine Thousand Five Hundred Twenty-Three Dollars
($379,523) to be raised by the applicable imposition and levy by the Board of non-ad valorem
special assessments and otherwise, which sum is deemed by the Board of Supervisors to 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 $ 379,523
DEBT SERVICE FUND $ 0
Total All Funds $ 379,523
Section 4. Supplemental Appropriations
The Board may authorize by resolution supplemental appropriations or revenue changes for any
lawful purpose from funds on hand or estimated to be received within the fiscal year as follows:
a. Board may authorize a transfer of the unexpended balance or portion thereof of any appropriation
item.
b. Board may authorize an appropriation from the unappropriated balance of any fund.
c. Board may increase any revenue or income budget account to reflect receipt of any additional
unbudgeted monies and make the corresponding change to appropriations or the unappropriated
balance.
The District Manager and Treasurer shall have the power within a given fund to authorize the
transfer of any unexpended balance of any appropriation item or any portion thereof, provided such
transfers do not exceed Ten Thousand($10,000)Dollars or have the effect of causing more than 10%of
the total appropriation of a given program or project to be transferred previously approved transfers
included. Such transfer shall not have the effect of causing a more than $10,000 or 10% increase,
previously approved transfers included, to the original budget appropriation for the receiving program.
Transfers within a program or project may be approved by the applicable department director and the
District Manager or Treasurer. The District Manager or Treasurer must establish administrative
procedures, which require information on the request forms proving that such transfer requests comply
with this section.
Section 5. Maintenance and Benefit Special Assessment Levy: Fixed and Referenced and to be
Levied by the Board
a. That the Fiscal Year 2019 Maintenance and Benefit Special Assessment Levies(the "assessment
levy") for the assessment upon all the property within the boundaries of the District based upon
the special and peculiar benefit received and further based upon reasonable and fair
aforementioned budget year of all properly authorized expenditures to he 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 0&M $ [See Assessment Levy Resolution 2018-06]
Debt Service Fund $ [See Assessment Levy Resolution 2018-07]
b. The designee of the Chair of the Board of Supervisors of the Cedar Hammock Community
Development District shall be the Manager or the Treasurer of the District designated to certify
the non-ad valorem assessment roll to the Tax Collector in and for the Collier County political
subdivision, in accordance with applicable provisions of State law (Chapters 170, 190 and 197,
Fla. Stat.) and applicable rules (Rule 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 21'day of May,2018.
Cedar Hammock Community Development District
enk"
Tom Cook v rv.---
Chairman
Attest:
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Secretary
CEDAR HAMMOCK
Community Development District
Annual Operating and Debt Service Budget
Fiscal Year 2019
FINAL BUDGET
(ADOPTED 5/21/18 Mtg)
Prepared by:
I NFRAMARK
INrcz.A$Tgv,c7vR( MANAGf1.1EUT St SiVt(t5
CEDAR HAMMOCK
Community Development District
Budget Overview
Fiscal Year 2019
CEDAR HAMMOCK
Community Development District
Table of Contents
Page#
OPERATING BUDGET
General Fund
Summary of Revenues,Expenditures and Changes in Fund Balances 1-2
Budget Narrative 3-6
Exhibit A-Allocation of Fund Balances 7
SUPPORTING BUDGET SCHEDULES
2018-2019 Non-Ad Valorem Assessment Summary 8
CEDAR HAMMOCK
Community Development District
Operating Budget
Fiscal Year 2019
CEDAR HAMMOCK
Community Development District General Fund
Summary of Revenues,Expenditures and Changes in Fund Balances
Fiscal Year 2019 Adopted Budget
ADOPTED ACTUAL PROJECTED TOTAL ANNUAL
ACTUAL ACTUAL BUDGET THRU MAY- PROJECTED BUDGET
ACCOUNT DESCRIPTION FY 2016 FY 2017 FY 2018 APR-2018 SEP-2018 FY 2018 FY 2019
REVENUES
Interest-Investments $ 3,494 $ 5,263 $ 2,017 $ 3,623 (1,606) 2,017 $ 2,017
Interest-Tax Collector - - - 16 - - -
Special Assmnts-Tax Collector 279,850 279,650 379,523 375,600 3,923 379,523 379,523
Special Assmnts-Discounts (10,201) (10,283) (15,181) (14,223) - (14,223) (15,181)
Other Miscellaneous Revenue $ - $ - $ - 5,988 $ - $ - -
Total $ - $ - $ - $ - $ - $ - $ -
TOTAL REVENUES 272,943 274,630 366,359 371,004 2,317 367,317 366,359
EXPENDITURES
Administrative
ProfServ-Engineering 7,544 22,806 30,000 17,291 12,709 30,000 30,000
ProfServ-Legal Services 1,363 1,413 2,000 550 1,450 2,000 2,000
ProfServ-Mgmt Consulting Sery 35,146 32,130 37,286 21,750 15,536 37,286 38,404
ProfServ-Property Appraiser 4,195 4,195 5,693 4,195 - 4.195 -
ProfServ-Special Assessment 2,855 2,855 2,855 2,855 - 2,855 2,941
ProfServ-Web Site Maintenance - 617 637 - 637 637 656
Auditing Services 5,000 5,000 5,000 - 5,000 5,000 5,000
Postage and Freight 407 1,050 765 359 370 729 765
Insurance-General Liability 7,135 7235 7,500 7,235 - 7,235 , 7,959
Printing and Binding 738 933 1,000 1,310 936 2,246 2,246
Legal Advertising 1,839 2,090 2,394 589 1,376 1,965 2,394
Misc-Bank Charges 690 856 700 413 260 673 700
Misc-Assessmnt Collection Cost 3,291 3,618 7,590 7,228 78 7,306 -
Mlsc-Web Hosting 682 115 232 372 167 539 239
Office Supplies 121 - 400 33 24 57 400
Annual District Filing Fee 175 175 175 175 - 175 175
Total Administrative 71,181 84,888 104,227 64,355 38,541 102,896 93,878
Field
ProfServ-Field Management 700 1,450 1,494 - 1,494 1,494 1,539
Contracts-Water Mgmt Services 7,200 7,200 7,200 4,200 3,000 7,200 7,200
Contracts-Water Quality 2,305 - - - - - -
Utility-Cameras 1,271 1,288 1,320 770 550 1,320 1,320
Electricity-Wells 139 2,841 3,000 1,566 1,119 2,685 3,000
Electricity-Aerator 369 1,325 2,000 996 711 1,707 2,000
R&M-General 5,822 - - - - - -
R&M-Lake 1,423 - 3,000 - 3,000 3,000 3,000
R&M-Bridges - - - - - - 8.000
R&M-Bulkheads - - - - - - 8,000
R&M-Plant Replacement - 1,593 3,015 - 3,015 3,015 3,015
Misc-Contingency 1,528 18,529 15,868 13,937 9,955 23,892 33,572
Capital Outlay - 22,875 9,945 - - - 9,945
Capital Outlay-Bulkheads 28,290 - 1,500,000 - - - -
Reserve-Bridges - - 20,910 - - - 20,910
Reserve-Bulkheads - 45,332 83,980 9,631 - 9,631 83,980
Reserve-Lakes 100,465 442 15,000 - - - 15,000
Reserve-Roadways - 194,370 72,000 5,457 - 5,457 72,000
Tota!Field 149,512 297,245 1,738,732 36,337 22,844 59,401 272,481
Annual Operating Budget
Fiscal Year 2019 Page 1
CEDAR HAMMOCK
Community Development District General Fund
Summary of Revenues,Expenditures and Changes in Fund Balances
Fiscal Year 2019 Adopted Budget
ADOPTED ACTUAL PROJECTED TOTAL ANNUAL
ACTUAL ACTUAL BUDGET THRU MAY- PROJECTED BUDGET
ACCOUNT DESCRIPTION FY 2016 FY 2017 FY 2018 APR.2018 SEP-2018 FY 2018 FY 2019
Debt Service 238,732
Interest Expense - - 23,400 - - - -
Total Debt Service - 23,400 - - - -
TOTAL EXPENDITURES 220,693 382,133 1,866,359 100,912 61,385 162,297 366,359
Excess(deficiency)of revenues
Over(under)expenditures 52,250 (109,616) (1,500,000) 270,092 (59,068) 205,020 -
OTHER FINANCING SOURCES(USES)
Loan Proceeds - - 1,500,000 - - - -
TOTAL OTHER SOURCES(USES) - - 1,500,000 - - -
Net change in fund balance 52,250 (107,503) - 270,092 (59,068) 205,020 -
Fund balance-audit adjustments - - -
FUND BALANCE,BEGINNING 665,155 717,405 609,902 609,902 609,902 814,922
FUND BALANCE,ENDING $ 717,405 $ 609,902 $ 609,902 $ 879,994 $ (59,068) $ 814,922 $ 814,922
Annual Operating Budget
Fiscal Year 2019 Page 2
CEDAR HAMMOCK
Community Development District General Fund
Exhibit"A"
Allocation of Fund Balances
AVAILABLE FUNDS
Amount
Beginning Fund Balance-Fiscal Year 2019 $ 814,922
Net Change in Fund Balance-Fiscal Year 2019
Reserves-Fiscal Year 2019 Additions 191,890
Total Funds Available(Estimated)-FY19 1,006,812 I
ALLOCATION OF AVAILABLE FUNDS
Assigned Fund Balance
Operating Reserve-First Quarter Operating Capital 43,617 (1)
Reserves-Bridges
Prior Year's Reserve Funding 118,180
FY 2018 Reserve Funding 20,910
FY 2019 Reserve Funding 20,910 160,000
Reserves-Bulkheads
Prior Year's Reserve Funding 67,360
FY 2018 Reserve Funding 83,980
Less Actual FY18 (9,631)
FY 2019 Reserve Funding 83,980 225,689
Reserves-Lakes
Prior Year's Reserve Funding 29,553
FY 2018 Reserve Funding 15,000
FY 2019 Reserve Funding 15,000 59,553
Reserves-Roadways
Prior Year's Reserve Funding 117,866
FY 2018 Reserve Funding 72,000
Use of Reserves in FY18 (5,457)
FY 2019 Reserve Funding 72,000 256,409
Subtotal 745,268
Total Allocation of Available Funds 745,268
Total Unassigned(undesignated)Cash $ 261,544
Notes
(1)Represents approximately 3 months of operating expenditures
Annual Operating Budget
Fiscal Year 2019
Page 3
CEDAR HAMMOCK
Community Development District General Fund
Budget Narrative
Fiscal Year 2019
REVENUES:
Interest Income
The District earns interest on the monthly average collected balance for their operating
accounts,money market accounts and certificates of deposits.
Special Assessments-Tax Collector
The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in
order to pay for the operating expenditures during the Fiscal Year.
Special Assessments-Discounts
Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The
budgeted amount for the fiscal year is calculated at 4% of the anticipated Non-Ad Valorem
assessments.
EXPENDITURES:
Administrative:
Prof Service-Engineering
The District's engineer will be providing general engineering services to the District, i.e.,attendance and
preparation for monthly board meetings, review invoices,etc.
Prof Service-Legal Services
The District's legal counsel will be providing general legal services to the District, i.e., attendance &
preparation for monthly meetings, review operating&maintenance contracts,etc.
Prof Service-Management Consulting Sery
The District receives Management, Accounting and Administrative services as part of a Management
Agreement with Inframark Infrastructure Management Services. These services are further outlined in
Exhibit"A"of the Management Agreement. A 3%increase is proposed.
Prof Service-Property Appraiser
The Property Appraiser provides the District with a listing of the legal description of each property
parcel within the District boundaries,and the names and addresses of the owners of such property. The
District reimburses the Property Appraiser for necessary administrative costs incurred to provide this
service. Per the Florida Statutes,administrative costs shall include,but not be limited to,those costs
associated with personnel,forms,supplies,data processing,computer equipment,postage,and
programming. The budget for property appraiser costs was based on 1.5%of gross assessments.
Annual Operating Budget
Fiscal Year 2019
Page 4
CEDAR HAMMOCK
Community Development District General Fund
Budget Narrative
Fiscal Year 2019
Prof Service-Special Assessment
The District's Collection Agent will be providing financials services which include the collection
of prepaid assessments, maintenance of District's assessment roll and levying the annual
operating and maintenance assessments.
Prof Service—Web Site Maintenance
Inframark Infrastructure Management Services maintains the District's email accounts & updates the
web site information. A 3%increase is proposed.
Auditing Services
The District is required annually to conduct an audit of its financial records by an Independent Certified
Public Accounting Firm.
Postage and Freight
Mailing of agenda packages,overnight deliveries,correspondence,etc.
Insurance-General Liability
The District's General Liability & Public Officials Liability Insurance policy is with The Florida League of
Cities, Inc.The Florida League of Cities, Inc.specializes in providing insurance coverage to governmental
agencies.
Printing&Binding
Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary,
envelopes etc.
Legal Advertising
The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in
a newspaper of general circulation.
Misc-Bank Charges
Bank analysis fees that are incurred during the year.
Misc-Assessment Collection Costs
The District reimburses the Tax Collector for necessary administrative costs. Per the Florida
Statutes, administrative costs shall include, but not be limited to, those costs associated with
personnel, forms, supplies, data processing, computer equipment, postage, and programming.
The District also compensates the Tax Collector for the actual cost of collection or 2% on the
amount of special assessments collected and remitted, whichever is greater. The budget for
collection costs was based on a maximum of 2%of the anticipated assessment collections.
Annual Operating Budget
Fiscal Year 2019
Page 5
CEDAR HAMMOCK
Community Development District General Fund
Budget Narrative
Fiscal Year 2019
Misc—Web Hosting
The District incurs expenses to maintain and renew their website domain and email accounts.
Office Supplies
Miscellaneous office supplies required for the preparation of agenda packages.
Annual District Filing Fee
The District is required to pay an annual fee of$175 to the Dept of Economic Opportunity Div.
Field Services:
Prof Service—Field Management
Inframark Infrastructure Management Services inspects the field and provides an annual report.
Contracts—Water Mgmt Services
Professional services for environmental permit compliance. Currently all fees associated with the
renewal of the Water Use Permit.
Contracts-Water Quality
Professional services in monitoring water quality for reporting to regulatory agencies.
Utility—Cameras
Comcast provides monitoring services for the District's gate cameras.
Electricity-Wells
FPL provides electrical services for the District's pumps at the following addresses:
• 8684 Cedar Hammock Circle-Well#4 Meter KL35128
• 3639 Cedar Hammock Court—Well#6 Meter ACD4996
Electricity-Aerators
FPL provides electrical services for the District's pumps at the following addresses:
• 3826 Wax Myrtle Run—Meter ACD4234
• 8892 Cedar Hammock Blvd—Meter ACD4976
• 3766 Buttonwood Way—Meter ACD8387
R&M-Lake
Repair and maintenance expenses related to lakes including washout repairs and erosion.
R&M—Plant Replacement
Replace landscape plantings at pumps.
Annual Operating Budget
Fiscal Year 2019
Page 6
CEDAR HAMMOCK
Community Development District General Fund
Budget Narrative
Fiscal Year 2019
Misc-Contingency
Any current year Field expenditure that may not have been provided for in the budget.
Capital Outlay
Capital expenditures for items such as irrigation equipment or other items meeting capital expenditure
requirements.
Reserve-Bridges
Funds to be set aside for future bridge expenditures as determined by the BOS.
Reserve-Bulkheads
Funds to be set aside for future bulkhead expenditures as determined by the BOS.
Reserve-Lakes
Funds to be set aside for future lake expenditures as determined by the BOS.
Reserve-Roadways
Funds to be set aside for future roadway expenditures as determined by the 605.
Annual Operating Budget
Fiscal Year 2019
Page 7
CEDAR HAMMOCK
Community Development District
Supporting Budget Schedules
Fiscal Year 2019
CEDAR HAMMOCK
Community Development District
2018-2019 Assessment Chart
O&M Assessment
Percent
Product Total Units FY 2019 FY 2018 Change
Single Family 65 $ 475.00 $ 475.00 0.0%
2-Story 228 $ 475.00 $ 475.00 0.0%
4-Story 330 $ 475.00 $ 475.00 0.0%
Duplex 176 $ 475.00 $ 475.00 0.0%
799
Annual Operating Budget
Fiscal Year 2019
Page 8
RESOLUTION 2018-07
A RESOLUTION LEVYING AND IMPOSING A NON AD
VALOREM MAINTENANCE AND BENEFIT SPECIAL
ASSESSMENT FOR THE CEDAR HAMMOCK COMMUNITY
DEVELOPMENT DISTRICT FOR FISCAL YEAR 2019
Preamble
WHEREAS,the Cedar Hammock Community Development District owns certain improvements
and facilities incurs costs of operation,repairs and maintenance;and
WHEREAS,the Board of Supervisors of the Cedar Hammock Community Development District
find that the District's total General Fund operation assessments, taking into consideration other revenue
sources during Fiscal Year 2019,will amount to$379,523;and
WHEREAS, the Board of Supervisors of the Cedar Hammock Community Development District
finds the District's Debt Service Fund Assessment during Fiscal Year 2019 will amount to$0; and
WHEREAS, the Board of Supervisors of the Cedar Hammock Community Development District
finds that the maintenance and benefit non-ad valorem special assessments it levies and imposes by this
resolution for operations, repair and maintenance will reimburse the District for certain special and
peculiar benefits received by the property subject to the assessment flowing from the operations, repair
and maintenance of the systems, facilities and services provided by the District and are apportioned in a
manner that is fair and reasonable,in accordance with the applicable assessment methodology;and
WHEREAS, the District Board understands that this resolution levies the maintenance and
benefit assessments for 2019 and the Chair of the District, or his designee, the District Manager, shall
certify a total non-ad valorem assessment roll in a timely manner to the Tax Collector in and for Collier
County for collection to include all assessments levied and approved by the District.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF
SUPERVISORS OF THE CEDAR HAMMOCK COMMUNITY
DEVELOPMENT DISTRICT OF COLLIER COUNTY,FLORIDA;
Section 1. All the whereas clauses are incorporated herein and are dispositive.
Section 2. A special assessment for maintenance as provided for in Section 190.021(3),
Florida Statutes, and a special assessment for the exercise of the District's powers as provided for in
Section 190.021(2), Florida Statutes (hereinafter referred to as Assessments) are hereby levied on the
platted lots within the District.
Section 190.021(2), Florida Statutes (hereinafter referred to as Assessments) are hereby levied on the
platted lots within the District.
Section 3. That the collection and enforcement of the aforesaid Assessments on platted lots
shall be by the Tax Collector serving as agent of the State of Florida in Collier County (Tax Collector)
and shall 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 Assessments on platted lots included in the
District will be 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 2018, and 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 Cedar Hammock Community
Development District.
Section 6. The Chair of the Board of the Cedar Hammock Community Development
District designates the District Manager to perform the certification duties.
Section 7. Be it further resolved, that a copy of this Resolution be transmitted to the proper
public officials so that its purpose and effect may be carried out in accordance with law.
PASSED AND ADOPTED this 21"of May, 2018,by the Board of Supervisors of the Cedar Hammock
Community Development District,Collier County,Florida.
Tom Cook
ecretary Chairman
Cedar Hammock 2018.2019 Assessment Roll
Parcel ID Owner O&M
25894999027 CEDAR HAMMOCK G&CC INC $0.00
25894999085 CEDAR HAMMOCK COMMUNITY $0.00
25894999108 CEDAR HAMMOCK G&CC INC $0.00
25894999124 CEDAR HAMMOCK G&CC INC $0.00
25894999140 CEDAR HAMMOCK G&CC INC $0.00
25894999166 CEDAR HAMMOCK G&CC INC $0.00
25894999182 CEDAR HAMMOCK G&CC INC $0.00
25894999205 CEDAR HAMMOCK G&CC INC $0.00
25894999221 CEDAR HAMMOCK G&CC INC $0.00
25894999247 CEDAR HAMMOCK G&CC INC $0.00
25894999263 CEDAR HAMMOCK G&CC INC $0.00
25894999289 CEDAR HAMMOCK G&CC INC $0.00
25894999302 CEDAR HAMMOCK G&CC INC $0.00
25894999328 CEDAR HAMMOCK G&CC INC $0.00
25894999360 CEDAR HAMMOCK G&CC INC $0.00
25894999386 CEDAR HAMMOCK G&CC INC $0.00
25894999409 CEDAR HAMMOCK G&CC INC $0.00
25894999425 CEDAR HAMMOCK G&CC INC $0.00
25894999441 CEDAR HAMMOCK COMMUNITY $0.00
25894999467 CEDAR HAMMOCK COMMUNITY $0.00
25894999483 CEDAR HAMMOCK COMMUNITY $0.00
25895000009 CEDAR HAMMOCK GOLF&COUNTRY $0.00
25895000203 CEDAR HAMMOCK GOLF&COUNTRY $0.00
25895000290 VERANDA I AT CEDAR HMMK ASSOC $0.00
25895000601 CEDAR HAMMOCK G&CC INC $0.00
25895000698 CEDAR HAMMOCK G&CC INC $0.00
25895000708 CEDAR HAMMOCK COMMUNITY $0.00
25895000724 CEDAR HAMMOCK COMMUNITY $0.00
25895000740 CEDAR HAMMOCK COMMUNITY $0.00
25895000766 CEDAR HAMMOCK COMMUNITY $0.00
25895000782 CEDAR HAMMOCK COMMUNITY $0.00
25895000805 CEDAR HAMMOCK COMMUNITY $0.00
25895000821 CEDAR HAMMOCK COMMUNITY $0.00
25895000847 CEDAR HAMMOCK COMMUNITY $0.00
25895000863 CEDAR HAMMOCK COMMUNITY $0.00
25895000889 CEDAR HAMMOCK COMMUNITY $0.00
25895000902 CEDAR HAMMOCK COMMUNITY $0.00
25895000928 CEDAR HAMMOCK COMMUNITY $0.00
25895000944 CEDAR HAMMOCK COMMUNITY $0.00
25895000960 CEDAR HAMMOCK COMMUNITY $0.00
25895000986 CEDAR HAMMOCK COMMUNITY $0.00
25895001008 CEDAR HAMMOCK COMMUNITY $0.00
25895001024 CEDAR HAMMOCK G&CC INC $0.00
25895001040 FORSTER, DAVID LYNN $475.00
25895001066 MURPHY, PETER Q=&PAMELA M $475.00
25895001082 MARGOLIS, KATHERINE S $475.00
25895001105 SEMBER JR, RONALD P $475.00
25895001121 PATTERI, ROBERT J $475.00
Parcel ID Owner O&M
25895001147 ZITZOW, MICHAEL D $475.00 1
25895001163 BLANKENSHIP, R J=&HEIDI L $475.00
25895001189 NANNERY, PHILIP R $475.00
25895001202 PAULSON, JANET $475.00
25895001228 SADOWSKI, ROBERT P $475.00
25895001244 HAUTZINGER, GEORGE A $475.00
25895001260 WILLIAMS,JOHN A $475.00
25895001286 Q J& D GREELEY REV TRUST $475.00
25895001309 SLY TR,JOANN $475.00
25895001325 SULLIVAN, ROBERT S $475.00
25895001341 CAPPY, MICHAEL L $475.00
25895001367 BENICK REALTY LLC $475.00
25895001383 CASTEEL, ROBERT L=&JULIA J $475.00
25895001406 DUNN,JAMES C=&KAREN J $475.00
25895001422 R L&S J HETRICK REV TRUST $475.00
25895001448 BOARDMAN, FRANK E=&NANCY G $475.00
25895001464 JEANETTE G DODSON REV TRUST $475.00
25895001480 STOKES TR, RICHARD C $475.00
25895001503 JOHNSTON TR,THOMAS P $475.00
25895001529 WAINICK, LINDA $475.00
25895001545 MONTAGNINO, JAMES=&MARY JO $475.00
25895001561 MYERS REVOCABLE TRUST $475.00
25895001587 JOYCE G O'SHAUGHNESSY TRUST $475.00
25895001600 HYNES,VERA M $475.00
25895001626 CHARMA D CAMP REV TRUST $475.00
25895001642 BROWN TR,JAMES F $475.00
25895001668 ELWOOD, MARJORIE $475.00
25895001684 KUHL, ROGER C=&NANCY L $475.00
25895001707 FREEMAN,TIMOTHY M=&JUDITH A $475.00
25895001723 BARBERI, GEORGE S=&JOANN T $475.00
25895001749 F VENTURE-BERNARDINI LIV TRUST $475.00
25895001765 EVELYN LAGESTEE TRUST $475.00
25895001781 MARICA M GRIFFITH TRUST $475.00
25895001804 SMITH,JACK S=&PATRICIA A $475.00
25895001820 ROKES, DAVID JAMES $475.00
25895001846 SHARP FAMILY TRUST $475.00
25895001862 BONNIE DEAN TRUST $475.00
25895001888 NYHAN, PATRICIA A $475.00
25895001901 MCPHEE FAMILY REALTY TRUST $475.00
25895001927 FARRAYE,JOSEPH J $475.00
25895001943 BROGAN GROUP LLC $475.00
25895001969 BELLENOIT, PAUL A $475.00
25895001985 BOTSFORD TR, KAREN B $475.00
25895002007 D'AMORE, NICK D=&MARTHA S $475.00
25895002023 PATRICIA C BRUNN TRUST $475.00
25895002049 CAREY LYNN BROEN LIVING TRUST $475.00
25895002065 DIEDRICH, DAVID A=&SANDRA $475.00
25895002081 WOODHEAD, MICHAEL $475.00
25895002104 JAMES P SHANLEY REV TRUST $475.00
25895002120 FLOOD FAMILY REV LIV TRUST $475.00
Parcel ID Owner O&M
25895002146 FRED MAZZILLI REV TRUST $475.00
25895002162 BUNGE, GENE E=& BARBARA E $475.00
25895002188 MUTERT,WILLIAM G=& MICHELLE $475.00
25895002201 TERRANCE L BUSS SR& $475.00
25895002227 MALONEY, MICHAEL J=&MARY T $475.00
25895002243 AWREY, ROBERT C=&BETTY JEAN $475.00
25895002269 HARRINGTON, WILLIAM L $475.00
25895002285 DIEDRICH, LARRY=&LORI $475.00
25895002308 STEVENSON III, THOMAS J $475.00
25895002324 PERDUE, FREDERICK D $475.00
25895002340 CHRISTIANSEN, PETER=&NANCY $475.00
25895002366 SHORE, LYLA J $475.00
25895002382 GRUNWALDT, CHARLENE $475.00
25895002405 RIDENOUR, ROSALIE M $475.00
25895002421 HOOLEY,JOHN F=&BEGONA $475.00
25895002447 ANTHONY J BRUNO REV TRUST $475.00
25895002463 STROHAVER, ROBERT A=&LYNNE F $475.00
25895002489 SWAN, PAUL A=&CAROL A $475.00
25895002502 J &C A VANDERPLOEG REV TRUST $475.00
25895002528 K R&E Z THOMPSON TRUST $475.00
25895002544 RENNER,JACK F $475.00
25895002560 JOHNSON TR, ERWIN C $475.00
25895002586 MATHIES, CRAIG R=&SHARI A $475.00
25895002609 KLING, WILLIAM A=& BARBARA H $475.00
25895002625 PARKINSON, JOHN=&LUCILLE M $475.00
25895002641 BAUMGARTNER REV TRUST $475.00
25895002667 LONG, LAWRENCE E=&DEBORAH E $475.00
25895002683 GROH,JOHN J=&LINDA M $475.00
25895002706 DEBORAH E DASSO TRUST $475.00
25895002722 MERSINGER, PATRICIA A $475.00
25895002748 WILSON, RICHARD E=&JANICE M $475.00
25895002764 KATHLEEN M THOMAS REV TRUST $475.00
25895002780 BATTAL!NI TR, JUDITH A $475.00
25895002803 SACHS TR, CHARLES J $475.00
25895002829 DE MARCO, ROBERT P=&MAUREEN A $475.00
25895002845 COTTER, JEANINE M $475.00
25895002861 WYLIE, JC $475.00
25895002887 DRABICKI, DENNIS=& ESTELA $475.00
25895002900 IRENE LACEY REVOCABLE TRUST $475.00
25895002926 RUST, JOHN T=& NANCY M $475.00
25895002942 PITTMAN, ROGER M=&CYNTHIA A $475.00
25895002968 STEPHENS, DONALD J=&LORI J $475.00
25895100022 CEDAR HAMMOCK COMMUNITY $0.00
25895100048 CEDAR HAMMOCK G&CC INC $0.00
25895100064 CEDAR HAMMOCK G&CC INC $0.00
25895100080 CEDAR HAMOCK G&CC INC $0.00
25895102046 CARTER LIVING TRUST $475.00
25895102062 GLEICHMAN,JAMES M=& DIANA L $475.00
25895102088 S L&J A KOHLS REV TRUST $475.00
25895102101 MATHANGANI, PETER W=&JOAN $475.00
Parcel ID Owner O&M
25895102127 KOEHLER, MILTON J $475.00
25895102143 O'DONNELL JR, ROBERT C $475.00
25895102169 GARY L SALISBURY TRUST $475.00
25895102185 EASTMAN, LEONARD C $475.00
25895102208 KELLEY, GEORGE=&TERESA J $475.00
25895102224 ALGER, GARY R=&DORI C $475.00
25895102240 FRAUMENI JR, VINCENT=&DIANE W $475.00
25895102266 1064465 ONTARIO INC $475.00
25895102282 PINYUH TR, SAM P=&ARLENE H $475.00
25895102305 BARRETT TR, SHARON $475.00
25895102321 LUBAS, BENJAMIN $475.00
25895102347 HEALEY, EDWARD P=&DOLORES C $475.00
25895102363 MUHME, NORMAN L=&SALLY A $475.00
25895102389 DUGAN-NAPLES LLC $475.00
25895102402 ANNE M SCHLEEPER REV TRUST $475.00
25895102428 BALLY, FREDERICK R=&SUZANNE M $475.00
25895102444 SKEETS LLC $475.00
25895102460 GEOFFREY, DAVID $475.00
25895102486 GRAHAM, SAMUEL $475.00
25895102509 MCKEE,JOHN F $475.00
25895102525 BAKER, DOUGLAS G=&GLADYS A $475.00
25895102541 RN &P R SPEARS LIVING TRUST $475.00
25895110025 CEDAR HAMMOCK COMMUNITY $0.00
25895110041 CEDAR HAMMOCK G&CC INC $0.00
25895110067 CEDAR HAMMOCK G&CC INC $0.00
25895110083 CEDAR HAMMOCK G&CC INC $0.00
25895110106 PATRICIA A PIERCE TRUST $475.00
25895110122 L &K THIELEN LIVING TRUST $475.00
25895110148 RUSH, CARL J=&SHARYN I $475.00
25895110164 DONN R HARTFORD REV TRUST $475.00
25895110180 WATTS,JUDY R $475.00
25895110203 SCOWDEN,CLARE A $475.00
25895110229 DINATALE, LINDA JOYCE $475.00
25895110245 WAYNE REFFKE REV TRUST $475.00
25895110261 WARMAN, SARON S $475.00
25895110287 SKITGIS, SANDRA $475.00
25895110300 GRONOTTE, DAVID W=&JEANNIE L $475.00
25895110326 AHASIC, GARY L=&JUDITH A $475.00
25895110342 KULIK, RONALD S=& CAROI M $475.00
25895110368 CHARLES HICKS $475.00
25895110384 SCOTT J KRENZ 2013 LIV TRUST $475.00
25895110407 BERRY, ROBERT J=&GLORIA $475.00
25895110423 GANSTER, JOHN M=&MAUREEN $475.00
25895110449 MOBLEY,CHRISTOPHER L $475.00
25895110465 GERALDINE A COOK LIVING TRUST $475.00
25895110481 MACDOUGALL,WILLIAM=&JOAN $475.00
25895110504 FEINBERG,JACK=&JUDITH $475.00
25895110520 WOODS JR,JAMES F=&NANCY G $475.00
25895110546 MUELLER, GLENN T=&LINDA B $475.00
25895110562 ALLISON,THEODORE C=&SHARON E $475.00
Parcel ID Owner O&M
25895110588 ELIASEK TR, DONALD J $475.00
25895110601 HERTRICH, CARL E=&JOHANNA $475.00
25895110627 DUBE, GERARD E $475.00
25895110643 GEYER REVOCABLE LIVING TRUST $475.00
25895110669 GAULT,JEFFREY A=&CYNTHIA L $475.00
25895110685 PMW FAMILY LIVING TRUST $475.00
25895110708 OSCKO, GARY F=&MARY DONNA $475.00
25895110724 KHACHADORIAN,AVAK ARAM $475.00
25895110740 BABICZ ROAD REALTY TRUST $475.00
25895110766 CARR,ANNA G $475.00
25895110782 BROWN, PHILLIP D=&ANN R $475.00
25895110805 BARIBEAU, ROBERT R=&CAROL L $475.00
25895110821 VAIA,ALBERT R=&PATRICIA K $475.00
25895110847 HEROLD, DALE A=& DIANNA LEE $475.00
25895110863 CHENG, REN Y=&CLEO L $475.00
25895110889 BRIER TR, RICHARD P $475.00
25895110902 QUIGLEY, JOHN J=&TERESA E $475.00
25895110928 PAYNE, ROBERT J $475.00
25895110944 MACAIONE,ALEX=& EILEEN S $475.00
25895110960 SALEM, SAMUEL J=&PAULA L $475.00
25895110986 MONACO,ANTHONY F=&PATRICIA W $475.00
25895111008 BECHTEL TR, RAYMOND C $475.00
25895111024 ALAN JAMES BRATT REV TRUST $475.00
25895111040 SHAW, ROYALS $475.00
25895111066 SEARS TR, NANCY JANE TRASK $475.00
25895111082 MARCHIONNE TR,ANN $475.00
25895111105 BRUINIUS, BERNARD $475.00
25895111121 VAN RYN TR, JACQUELINE R $475.00
25895111147 SHAW,JAMES D=& E JEAN $475.00
25895111163 SCHEHR,THOMAS M=&LORIE L $475.00
25895111189 TAGNEY,A R $475.00
25895111202 COLE, WILLIAM MILTON $475.00
25895111228 ELLIS, RALPH H=&JANICE A $475.00
25895111244 M BUCHMAN CORNILLIE R/UTRUST $475.00
25895111260 MCKEE, JOHN F=& MARYELLEN $475.00
25895111286 MASON, CARL L=&KATHLEEN M $475.00
25895111309 HOLLAND, EUGENE F=&RUTH E $475.00
25895111325 STROTBECK, JOHN W=& DIANE G $475.00
25895120028 CEDAR HAMMOCK COMMUNITY $0.00
25895120044 CEDAR HAMMOCK G&CC INC $0.00
25895120060 CEDAR HAMMOCK G&CC INC $0.00
25895120086 CEDAR HAMMOCK G&CC INC $0.00
25895120109 AWISATO, PHILIP F=& ELAINE M $475.00
25895120125 GAIL DUKE TRUST $475.00
25895120141 BARNOWSKI TRUST $475.00
25895120167 THOMPSON, RONALD L=&BERNADINE $475.00
25895120183 PERAS, LINDA $475.00
25895120206 SOETENGA, TIMOTHY A $475.00
25895120222 KELLEY, CRAIG=&KATHRYN $475.00
25895120248 FRANCES L KING TRUST $475.00
Parcel ID Owner O&M
25895120264 REBECCA HERING JACOBSEN TRUST $475.00
2589F120780 KAWA,JOHN N=&BEVERLY D $475.00
25895120303 LEBLANC, PATRICIA D'URSO $475.00
25895120329 SCHMUDDE, DAVID $475.00
25895120345 BARBER', GEORGE S=&JOAN T $475.00
25895120361 SELVALA, RICHARD L $475.00
25895120387 P BROOKE LAWRENCE TRUST $475.00
25895120400 MINAMYER, LARRY D=&SUSAN P $475.00
25895120426 SHARON GEORGI MERTZ TRUST $475.00
25895120442 MMAJ LLC $475.00
25895120468 HAENER,WILLIAM=&MARY JANE $475.00
25895120484 FREDERICK,STEPHEN H=&LAURENE $475.00
25895120507 GARY R MCCLELLAN R/L/TRUST $475.00
25895120523 CONLEY, DANIEL D=& LYNN C $475.00
25895120549 DAY, NORMAN J=&LINDA T $475.00
25895120565 TROUPE TR, WILLIAM H=&LINDA M $475.00
25895120581 RIDENOUR, ROSALIE M $475.00
25895120604 CALHOUN, HARRY C=&KATHLEEN L $475.00
25895120620 GARGIULO, EDWARD T=&MARILYN L $475.00
25895120646 D DECKLEVER F REV LIV TRUST $475.00
25895120662 GIORGI, PHILIPPE=&GILETTE $475.00
25895120688 FAESSLER, KAREN C $475.00
25895120701 BELL,ARTHUR I=&FLORENCE W $475.00
25895120727 MARTINO, JOHN J $475.00
25895129029 CEDAR HAMMOCK G &CC INC $0.00
25895129045 CEDAR HAMMOCK G&CC INC $0.00
25895129061 CEDAR HAMMOCK G&CC INC $0.00
25895129087 GOEDE TR, JOHN C $475.00
25895129100 NIZICK,THOMAS=&PATRICIA $475.00
25895129126 MCTIGUE SR, JOHN P=&MADELEINE $475.00
25895129142 FERENCZ SR, PETER $475.00
25895129168 PADDOCK,WAYNE L=&MAUREEN A $475.00
25895129184 REV AMD&RESTATED TRUST $475.00
25895129207 ROBERTS, DIANE $475.00
25895129223 ELDER, GEORGE=& MARIAN $475.00
25895129249 DONOFRIO, PAT M=&CHARLENE A $475.00
25895129265 ELDRIDGE, MARY L $475.00
25895129281 SHARON GEORGI MERTZ TRUST $475.00
25895129304 MANSON, ROBERT A $475.00
25895129320 PECELUNAS, TOM=&GAIL $475.00
25895129346 THOMPSON,ALAN=&ADELLE JANE $475.00
25895129362 JAMES M HARPER IRREV TRUST $475.00
25895129388 LARKINS, GARY=&MARSHA L $475.00
25895129401 CONSTANCE SANTARIGA REV TRUST $475.00
25895129427 NANIA, MARK A $475.00
25895129443 WIDICK, MICHAEL=&JANICE J $475.00
25895129469 AUGUSTINE,WILLIAM L=& ELSIE J $475.00
25895129485 BOLTON, GENE=&BARBARA $475.00
25895129508 TRAINOR, GEORGE L=&DIANE AMY $475.00
25895129524 DONOFRIO, DAWN $475.00
Parcel ID Owner O&M
25895129540 MARTELLA, RICHARD=&JENNIFER $475.00
76526003201 MARY LOUISE MALEY TRUST $475.00
76526003227 CORMAN,TERRY=&SALLY $475.00
76526003243 MACCOURTNEY, LEO M=&BARBARA D $475.00
76526003269 BRIAN OHLIS P A 401K PLAN $475.00
76526003285 CATHERINE M STAPELS REV TRUST $475.00
76526003308 PENSCO TRUST CO $475.00
76526003324 KOEHLER, DAVID E=&JANICE E $475.00
76526003340 REID, WILLIAM F=&DONNA M $475.00
76526003366 MARION J KARAS LIV TRUST $475.00
76526003382 WILSON, STEPHEN F=&MAUREEN B $475.00
76526003405 LEE,YOUNG H=&KYUNG Y $475.00
76526003421 DEBAERE, KIMBERLY $475.00
76526003447 LUTH TR, MARY J $475.00
76526003463 MEAD,JAMES W=& LAURIE N $475.00
76526003489 CASCIANO, DANIEL L=&JOHANNA R $475.00
76526003502 BUCHANAN, RICHARD=&MARY $475.00
76526003528 NICOLAY SR, RICHARD W=&JOANNE $475.00
76526003544 MORAN, JAMES M=&KAREN A $475.00
76526003560 LOWY, JEFFREY E=&CAROL M $475.00
76526003586 BROOKS, CHARLES STUART $475.00
76526003609 BOYER TR, THOMAS J $475.00
76526003625 JERALD L JACOBSEN TRUST $475.00
76526003641 J H C REALTY TRUST $475.00
76526003667 SPEERS TR, JOHN KEITH $475.00
76526003683 HOVSEPIAN TR, NANCY P $475.00
76526003706 GIERLICH, JAMES C=&RITA J $475.00
76526003722 NIXON TR, DAVID E $475.00
76526003748 BOLOGNESE, V DENNIS=&PAULA J $475.00
76526003764 GALLAGHER,THOMAS J=&SANDRA H $475.00
76526003780 COAD, RICHARD ALAN $475.00
76526003803 COCHRAN, DEBORAH J $475.00
76526003829 VAN DRUS, MAURICE W $475.00
76526003845 ROCHEFORT, BARBARA=& PETER $475.00
76526003861 JOHN C GRASER REV LIV TRUST $475.00
76526003887 REESE JR, CARTER C=&KAREN J $475.00
76526003900 DORIA,THOMAS E=&ANDREA M $475.00
76526003926 CAMPBELL, REGINA=&TERRY $475.00
76526003942 MARSHALL, JAMES M=&SUE $475.00
76526003968 ALDO, RHONDA $475.00
76526003984 BESTEMAN, DOUGLAS J=&LINDA K $475.00
76526004006 FEDERHOFER SR, WILLIAM C $475.00
76526004022 TENCATE, DANIEL D=&BEVERLY $475.00
76526004048 ROBINSON TR, JAMES E $475.00
76526004064 LLOYD, ROBERT L=&JOAN D $475.00
76526004080 LONERGAN, LAWERENCE R=&ANGELA $475.00
76526004103 BEATRIZ BALLI DEC OF TRUST $475.00
76526004129 PALERMO,ALFRED S=& ESTHER H $475.00
76526004145 J &E ANTONUCCI TRUST $475.00
76526004161 VITA J MEYER TRUST $475.00
Parcel ID Owner O&M
76526004187 STANZIANI,ANTONIO=&MARIA $475.00
76526004200 J&C MORRISSEY FAMILY TRUST $475.00
76526004226 RUPE,JACKIE L $475.00
76526004242 NEWMAN, JAMES FRANKLIN $475.00
76526004268 KUHN, ROBERT=&THERESE M $475.00
76526004284 HUNT, ROBERT A=&JANET E $475.00
76526004307 VELEKEI, ROBERT J=&JAN P $475.00
76526004323 KNOX, PETER $475.00
76526004349 KAPUSTA, JOHN D=&ROSEMARIE $475.00
76526004365 SIMMONS, DIANE K $475.00
76526004381 CRANDALL, ROBERT P $475.00
76527000025 SCHNITZLER,ANDREW T $475.00
76527000041 MCCLAINE, MICHAEL L=& BRENDA J $475.00
76527000067 PURDY, LAWRENCE W=&ROSEMARY C $475.00
76527000083 PIZZUTI, DONATO=& MARIE $475.00
76527000106 1470049 ONTARIO INC $475.00
76527000122 R R&S H LAMONTAGNE FAM TRUST $475.00
76527000148 KARLE TRUST $475.00
76527000164 SOLOMON, LAWRENCE=& CAROL M $475.00
76527000180 LACEY FAMILY REV TRUST $475.00
76527000203 HOPKINS,JOHN N=& BETTINA C $475.00
76527000229 WASHINGTON, DWIGHT R=&LORENE $475.00
76527000245 CARLO, TIMOTHY P=&DIANE D $475.00
76527000261 SUESS,THOMAS A=&KIM S $475.00
76527000287 PATRICIA A BROWN REV TRUST $475.00
76527000300 STUMPF, E CHARLES=&MARY F $475.00
76527000326 MARY D NOVICKAS LIVING TRUST $475.00
76527000342 CONDON,J RONALD=&LINDA A $475.00
76527000368 V JOHN DAVIDIAN HOLDINGS LMT $475.00
76527000384 HAGLER, MICHAEL A=&SYLVIA $475.00
76527000407 JUDITH FALLON RIELLY 1999 $475.00
76527000423 LYONS TR, ROBERT J&ARLENE J $475.00
76527000449 O'HARE,THOMAS T=&LINDA K $475.00
76527000465 KENT D TRUCKENBROD REV TRUST $475.00
76527000481 WEED FAMILY REVOCABLE TRUST $475.00
76527000504 RUDDY, CYNTHIA $475.00
76527000520 SHEPHERD, BARRY T=&DENISE $475.00
76527000546 DWYER, FERGAL J $475.00
76527000562 SMITH, GERALD W $475.00
76527000588 LAMBERT, DIANE G $475.00
76527000601 CAUL TR, WILLIAM C $475.00
76527000627 BARBOUR, J THOMAS=& PEGGY M $475.00
76527000643 FLAUM,CHARLES R=& LAURIE A $475.00
76527000669 SEBACH, GARY L=&RHONDA L $475.00
76527000685 FREEMAN, PATRICK J=&LISA M $475.00
76527000708 HOOLEY TR, BEGONA $475.00
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Parcel ID Owner O&M
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Parcel ID Owner O&M
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Parcel ID Owner O&M
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79872004883 CONNOLLY,THOMAS E=& LESLEY M $475.00
79872004906 NEWBERT TR, THOMAS=&JOANNE C $475.00
79872004922 SCHWARZ,WALTER H=&SUSAN L $475.00
79872004948 SMITH,JO ANN R $475.00
79872004964 SERRECCHIA, JOSEPH F=&MAUREEN $475.00
79872060021 SALEM TR, SAMUEL J=&PAULA L $475.00
79872060047 DAVID A DECKLEVER&DARLENE F $475.00
79872060063 BAXTER, JAMES C=&JEAN A $475.00
79872060089 MURRAY, DAVID=&MARGARET $475.00
79872060102 ROE, MARK R=&ROBYN $475.00
79872060128 ESPOSITO, STEVEN L $475.00
79872060144 WINIFRED A PRESTON REV TRUST $475.00
79872060160 DAWALD,TIMOTHY J=&JOAN M $475.00
79872060186 NEWBAUER JR,WILLIAM E $475.00
79872060209 COX REVOCABLE TRUST $475.00
79872060225 MARTINO, JOHN J $475.00
79872060241 ELIZABETH M ENGLISH TRUST 2008 $475.00
79872060267 BIANCO, BARRY L=&MARCIA B $475.00
Parcel ID Owner O&M
79872060283 JAHN, ROBERT E=&SALLY A $475.00
79872060306 HAGUE, ROBERT DOUGLAS $475.00
79872060322 SCHEUERMANN, LARRY E=&MARY P $475.00
79872060348 HESS,THOMAS C=&RONNIE F $475.00
79872060364 BOOTH, HOWARD D=&DIANE L $475.00
79872060380 JOHNSON, RICHARD F=&NANCY L $475.00
79872060403 GILLMO, LENNART $475.00
79872060429 FRANCIS, NADINE $475.00
79872060445 CIRRITO, ERNEST=&JANIS L $475.00
79872060461 GRILL, KARL L $d75.00
79872060487 DRUMMEY,WILLIAM J $475.00
79872060500 1394888 ONTARIO LTD $475.00
79872060526 NOVOSEL, MICHAEL T $475.00
79872060542 DRAPEAU SR, NORMAN E $475.00
79872060568 SCHWARZ, MICHAEL F $475.00
79872060584 ALLEN FAMILY 2012 LIV TRUST $475.00
79872060607 BANNASCH,JAMES=&LISA $475.00
79872060623 REISER, CHRISTOPHER $475.00
79872060649 BOWMAN 2000 LLC $475.00
79872060665 MAUREEN B MACNEIL REV TRUST $475.00
79872060681 CREAN, MARY A $475.00
79872060704 HLUSKA, SONJA $475.00
79872060720 BELT, JAMES J=&CLAUDIA M $475.00
79872060746 SEEBOLD TR,WILLIAM H $475.00
79872060762 COCHRAN PARADISE PROPERTY LLC $475.00
79872060788 LYNNE J ROMITO REV TRUST $475.00
79872060801 STEPHEN M SCHLEICHER TRUST $475.00
79872060827 1394888 ONTARIO LTD $475.00
79872060843 CHARLES A YOUNG III REV TRUST $475.00
79872060869 DENISE PINSKY 2003 TRUST $475.00
79872060885 DRISCOLL, GERALD M $475.00
79872060908 MARCHANT,JAMES C $475.00
79872060924 SHEDLOCK, FRANK=&NANCY $475.00
79872060940 MCCONVILLE,JOHN J $475.00
79872060966 KEITH &NANCY BRUNELLI TRUST $475.00
79872100020 FALLON,JOHN F=& ROSE A $475.00
79872100046 THOMAS, BYRON C=& PAULINE R $475.00
79872100062 POLLIO, MICHAEL=&FLORENCE $475.00
79872100088 JEAN C INMAN REVOCABLE TRUST $475.00
79872100101 PITTS,CORNELIUS=&MILDRED $475.00
79872100127 JAMALI, ANMAR AL=&CAROL A $475.00
79872100143 BANNO, NANCY L $475.00
79872100169 COX JR,JOEL M=&COLLEEN W $475.00
79872100185 MARINELLI, JEANNE=&NOE $475.00
79872100208 EDGERTON, GERALD A=&SUSAN K $475.00
79872100224 SMITH, EDWARD F $475.00
79872100240 ROTH,TOBY A=&JEANNE M $475.00
79872100266 VELLENGA TR, DANIEL R $475.00
79872100282 MAGLIULO, EDWARD $475.00
79872100305 MEAL, RONALD=&BARBARA $475.00
Parcel ID Owner O&M
79872100321 HUNEGS INVESTMENTS LLC $475.00
79872100347 URBON, ROBERT J=&ANNE E $475.00
79872100363 DAHL, DAVID D $475.00
79872100389 PROIA, FREDERICK $475.00
79872100402 GEROLD JR, ROY G $475.00
79872100428 GEROLAMO FMY NOMINEE TRUST $475.00
79872100444 MCGEE JR, JOSEPH J $475.00
79872100460 LEVIN, MARK J=&BRENDA A $475.00
79872100486 GANNON, MARY F $475.00
Tota! $379,525.00
Budget $379,523.29
Variance $1.71
Page Number 27
DATE: 04/25/2018
Copeland Southern Enterprises,Inc.
1668 Many Road North Fort Myers,F1,33903 OWNER INFORMATION:
PROFESSIONAL SERVICES AGREEMENT BETWEEN
COPELAND SOUTHERN ENTERPRISES,INC.AND TELEPHONE NO.: (239)245-7118/306
Fax No: (239)245-7120
Cedar Hammock Community Development District E-MAIL:iustin.Faircloth(hinframark.com
OWNER INFORMATION: PROJECT MANAGER:Scott Copeland
copelandsei(dlaol.com
OWNER'S ADDRESS: 8660 Cedar Hammock Blvd,Naples,FL 34112 FEE AND TYPE:
BILL TO THE ATTENTION OF:Justin Faircloth,District Manager Time Sr Materials based upon the Rate Schedule in
effect at the time service is rendered. Estimated Fees:
PROJECT NAME:S.W.Corner of lake 5 Erosion and Plant Restoration. $
WORK DESCRIPTION: Rebuild and Reinforce Lake Bank with Coconut Erosion Not-To-Exceed Fixed Fee based upon the Rate
Blanket totaling 114 feet using reclaimed material from Lake 5 bottom and install 85 New Schedule in effect at the time service is rendered:
Spartina Plants. $
REMARKS: 1)All guest and golfers will need to be notified by the board of the repair
project on Lake 5 to stay clear of the equipment during the project.2)All Sprinlder heads Lump Sum Fixed Fee: $ 14,975.00
and lines within the work area must be clearly marked by Golf Course before construction
begins 3)CSEI will call in a dig ticket 72 hours before work can start to allow utility Total Fees: $ 14,975.00
companies time to mark the underground utilities within the work areas.
Dear Justin Faircloth
In Pursuant to your request,Copeland Southern Enterprises,Inc.is pleased to submit the following proposal for the S.W. Corner of Lake 5 Erosion
and Planting Correction for the above-referenced project:
SCOPE OF SERVICES(Limited to the following):
1. Crews will set up MOT around work areas for safety during the project and removed once job has been completed.
2. All Plants within the work area will be removed and transplanted back in repaired area after slope has been corrected.
3. Crews will excavate and reclaimed material from Lake 5 bottom and back fill West Bank, crews will also re-enforcing
slope with Coconut Erosion Blanket to stabilize the bank and it bring it back to the proposed grade.
4. Crews will install Coconut Erosion Blanket with 1 inch of top soil on top of Coconut Blanket to help lock it in and
Matching Sod will be laid where it is needed on lake side.
5. Crews will re-install all the existing Spartina plants with 85 new plants,planted on a 5 foot off center planting.
6. Crews will restore the lawns and slopes back to original condition where equipment crossing has damaged lawns.
7. Work is estimated to take 1 week to complete.
Note:Any additional work and services requested,and is not found in this Proposal can be done,but will require additional cost to be
paid in full with proposal fee upon the completion of job.
We at Copeland Southern Enterprises hope this meets your approval and satisfies your requirements.If so please sign the contract proposal below and
return a copy to our office by Fax or Email.Should you have any questions or need any additional information,Please do not hesitate to call Scott
Copeland at 239-995-3684 or Mobile#239-707-6806.Fax 239-995-0058
OWNER AUTHORIZATION: I warrant and represent that I am authorized to enter into this contract for professional services and I hereby
authorize the performance of the above services and agree to pay the charges upon the completion of the Job resulting there from as identified in
the"FEE TYPE"section above. I have read,understand and agree to these Standard Business Terms.
Authorized Signature: Date:
Typed Name&Title:
Page Number 28
Exhibit: S.W.Corner Lake 5 Restoration and Planting
Exhibit 2,Lake Restoration and Planting Detail.
Existing Grade
d
New Spartina Planting 5 Foot Off Centers
%%~
rt►�.
Coconut Erosion Mai '' '� l\G ,
Lake Control Line Level
Back Fill Eroded Slope
°maw
Erosion at Anchors
Page Nun 01 of 1
Artist 4 tructure4nc.
8415 SW Riverside Drive,Arcadia, arida 34269/(863)494-2426/Fax(863)494-2707/articticstructuresmsn.com
PROPOSAL SUBMITTED TO: JOB DESCRIPTION:
Cedar Hammock CDD Cedar Hammock, Bulkhead Repairs
Attention Of: Justin Faircloth 8660 Cedar Hammock Blvd
Inframark Naples, FI 34112
5911 Country Lakes Road
Fort Myers, FL 33905
Office: 239.245.7118 ext. 306 5-07-2018
Cell: 239.785.0675
We hereby submit specifications and pricing for all labor,equipment and materials to complete the following:
1.)40 LF of Wall Repair on#5 Green: 1
• Removal of existing wall verticals and horizontal whalers.
• Return existing pilings to plumb position.
• Installation of new 2"x 8"RS,.60 CCA verticals.
• Installation of new 3"x 8"RS,.60 CCA horizontal whalers
• Installation of new 518 x 12'HDG tie rods.
• Installation of new 8"x 6',2.50 CCA piling deadman.
Cost of Wall Repair $13,500.00
2.)35 LF of Wall Repair on#4 Green:
• Removal of existing wall verticals and horizontal whalers.
• Return existing pilings to plumb position.
• Installation of new 2"x 8"RS,.60 CCA verticals.
• Installation of new 3"x 8"RS,.60 CCA horizontal whalers
• Installation of new 5/8 x 12'HDG tie rods.
• Installation of new 8"x 6',2.50 CCA piling deadman.
Cost of Wall Repair $11,355.00
3.)Disposal Rates
• Disposal shall be charged at actual cost plus 10%.Artistic Structures shall provide owner with all disposal receipts.
• Rate-20 Yard Roll-Off,$402.25 Delivery,2-Ton Cap,$60.00 per each addition ton
Notes:
1) Start dates shall be tentative to current workload at receipt of signed contracts.
2) Price does not include permitting.
3) Price based upon one mobilization.Stop of work resulting in additional mobilizations will result in additional cost.
4) Price does not include removal or replacement of existing irrigation lines and or utilities.All private utilities shall be
located by owner.
5) Price does not include removal or replacement of any type of existing landscaping.
6) Price does not include finish grading or disturbed areas.
7) Price does not include additional fill if needed.
8) Price does not include replacement of cart path that will removed to construct the above.
9) Materials deposit due upon delivery.
We hereby propose to furnish labor and materials-complete in accordance with the above specification,for the sum of:Based on actual field measurements
Dollars($ )with payment to be made as follows:Monthly draw based on percentage of completion 30%deposit upon mobilization
All material is guaranteed to be as specified.All work to be completed in a workmanlike manner according to standard practices.Any alteration or deviation from above
specifications involving extra costs,will be executed only upon written orders,and will become extra charge over and above the estimate.All agreements contingent upon
strikes,accidents or delays beyond our control.This proposal subject to acceptance within 30 days and is void thereafter at the option of the undersigned.Owners
to carry fire,wind,and other necessary insurance.Our workers are covered by workers'compensation insurance.
Authorized Signature: Artistic Structures Inc.
ACCEPTANCE OF PROPOSAL:
The above process,specifications and conditions are hereby accepted You are authorized to do the work as specified.Payment shall be
made as outlined above.
Signature: Date:
Page Number 29
From: Tom Read [mailto:generaimanager(cr�cedarhammockcc.com)
Sent: Monday, April 02, 2018 3:08 PM
To: Faircloth, Justin <Justin.Faircloth(a�inframark.com>
Cc: tcook(c�cedarhammockcdd.com; 'JERALD'
<retiredjakejacobsen(cr�comcast.net>
Subject: RE: Cedar Hammock CDD - Lake 5 Erosion
Justin,
Please note the following estimate as requested by you:
Materials $5800
Labor $6600
Total $12,400
In the future please direct all inquiries to me and not our Golf Superintendent.
Thanks.
Thomas Read
General Manager, CAM
Cedar Hammock Golf& Country Club
239-354-2100
239-354-1890 fax
Page Number 32
BRIDGING 15863 Secoya Reserve Circle,Naples,FL 34110
lerSOLUTIONS Tel.239-216-1370
www.bridging-solutions.com
BID PROPOSAL FORM
Proposal Due Date: April 20,2018 at 10:00 AM
Bridge No. Demolition& New Decking Add Alternate Add Alternate
Disposal of Deck and Curbs for New for New Wear
&Curbs Stringers Decking
-- a $ 31'780. °O $ (5133(0.00 $ -11u52.00 $ 715(00.00
5— L, 305.°° 11 1410(40.00 014 ."0 0 $ ei WO.00
5B $ L13ri5 ao $ 11 950.00 $ 01(QZ5,00 '0150.040
7 $ 211150.00 $ coo.oa $ L{,'3b,°® $qlgoo.00
9 $ t ct °4 040 • $ `19,520•°0 $3& O VV $3Q ZW. co
10 $ 14 i00.400 $ 11040.00 $ S_t�.oa $ S 1400.c°
17 NA NA NA $ 3 Ioo
18 $7 $n�.o0 $ 311 x50,°o $151525.00 $15I Is'o.00
Bid Alternates—Each Basis
Price to Remove and Replace One(1)Stringer $ 1 OS-. 00
Price to Remove and Replace Both Cap Boards(including bolts) $ 'ROO. 00
If the proposed( week schedule is not enough time,please provide the additional number of
days that may be required to compete the work.SSE. NTIA 6WEp TIM UNE_
Submitted By: �1i51 tC STev ru Signature. AA
(Company Name)
'
Date: '"i/i /U216 Name(Printed)717/4145 Pe re 'r'r
Title: PiZ.r.6 rDEN7
We design bridges to fit your site and budget.
Page Number 33
BRIDGING 15863 Secoya Reserve Circle,Naples,FL 34110
my
SOLUTIONS Tel.239-216-1370
www.bridging-solutions.com
BID PROPOSAL FORM
Proposal Due Date:April 20,2018 at 10:00 AM
Bridge No. I Demolition& New Decking Add Alternate I Add Alternate
Disposal of Deck and Curbs for New for New Wear
&Curbs Stringers Decking
4 $ 52.38 `'' $ Je 64/x' $ 10175 $ ZM'=
5A $ 591442 o $ al 22`i6% $ 12. 0 ?sd-'6- $J 576°
5B $ 1063 e $ z( 75 $ t 2,oz5°5-) $l b)"?50`4
7 $ 3395�� $ /2, 08Z�' $ 7L)Daa, $ 190 ZD
a $ 2? /to $ b 4.5 °' $5221 u01) $ Lig, I bb°r
l0 $ S 20 o� $ 20,712.4e. $ n1D,o: $ i0 3Z�a'
17 NA NA NA $ 38-7o
pc'
18 $ /b9t3-4-- $ 38,8356' $ 11 275°' $ 19 35b
Bid Alternates–Each Basis
Price to Remove and Replace One(1)Stringer $
Price to Remove and Replace Both Cap Boards (including bolts) $ 320
If the proposed 6 week schedule is not enough time,please provide the additional number of
days that may be required to compete the work.
Submitted By: r`l, Lt,L . Signature: 4.12416. ,
(Company Name)
Date: '7 19+ J 8 Name(Printed): Cieocc .—
Titic:
P(e dQs\3
We design bridges to fit your site and budget.
Page Number 34
From:Ralph Verrastro[mailto:ralph@bridging-solutions.coln]
Sent: Saturday,April 21,2018 12:23 PM
Tn: Faircloth,Justin<Justin.Faircloth(c%inframark.com>
Cc:Rolando Corsa<volando(c bridging-sclutions.com>;Gina Verrastro<gina(abridging_
solutions.com>
Subject:Cedar Hammock Golf Cart Bridge Repairs
Justin,
We have attached the 3 bids we received with totals for various scenarios and offer the following
comments:
1. Artistic Structures is the low bidder if the full replacement of the stringers was desired
with the replacement of the wear deck at$421,721.
2. JTM is a close 2nd at$439,525.
3. AUE is the highest at$539,609.
4. If the partial stringer replacement and no wear deck option is selected with the wear deck
JTM is slightly lower that Artistic.JTM is at$233,905 and Artistic is at$255,597.
5. Artistic prices for all of the add alternates are the lowest.
6. Both Artistic and JTM suggest they need 13 weeks to do the full project which over 2
times the proposed closure window of time.
7. We may want to consider awarding half of the work each to JTM and Artistic and have
them work at the same time and it maybe possible to get all the work done in the
proposed 6 week time frame.
8. The per square foot costs from Artistic and JTM for the full replacement repair are in the
$31 PSF range.At Quail West they paid$46 PSF for the full replacement of their bridges
including the piles and abutments for 10 ton bridges.
9. Assuming$46 PSF the cost to completely replace these bridges would be: 13,760 SF X
$46=$632,960 or$211,000 more for bridges with a 30 year life compared to$421,721
for a 10 year life. The cost per year comparison would be$42k per year for repairs versus
$21k per year for full replacement.
10. Full replacement next year may be prudent if the Board is really going to replace the
bridges in 10 years.
11. To keep the repair cost to a minimum we could consider the partial stringer approach and
no wear deck for the next 10 years which cuts the cost almost in half which yields an
annual cost for the next 10 years at$23.4k which is only slightly above the full
replacement annual cost. The approximate SF cost for this repair approach is$17 PSF.
Let me know when you are available to discuss the bids.
Ralph Verrastro,PE
Principal
BRIDGING
SOLUTIONS
Page Number 35
BRIDGING 15863 Secoya Reserve Circle,Naples,FL 34110
SOLUTIONS Tel.239-216-1370
www.bridging-solutions.com
BID PROPOSAL FORM
Proposal Due Date: April 20,2018 at 10:00 AM
Bridge No. ' Demolition& New Decking I Add Alternate Add Alternate
Disposal of Deck and Curbs for New for New Wear
&Curbs Stringers Decking
4 $ $ $ $
3,780.00 12,960.00 9,720.00 8,640.00
5A $ 4,305.00 $ 14,760.00 $ 11,070.00 $ 9,840.00
5B $ 4,375.00 $ 15,000.00 $ 11,250.00 $ 10,000.00
7 $ 2,450.00 $ 8,400.00 $ 6,300.00 $ 5,600.00
9 $ 19,600.00 $ 67,200.00 $ $
50,400.00 44,800.00
10 $ $ $ $
4,200.00 14,400.00 10,800.00 9,600.00
17 NA NA NA $ 3,600.00
18 $ 7,875.00 $ 27,000.00 $ 23,600.00 $ 18,000.00
Bid Alternates—Each Basis
Price to Remove and Replace One(1) Stringer $ 200.00
Price to Remove and Replace Both Cap Boards(including bolts) $ 400.00
If the proposed 6 week schedule is not enough time,please provide the additional number of
days that may be required to compete the work. 10 days/All Stringers Replaced-4 weeks/Allow 3 weeks wear deck
Submitted By: JTM Bridge Signature: 71 1aoe/ezz¢aal,e
(Company Name)
Date: 4/06/18 Name(Printed): Michael Russell
Title: President
We design bridges to fit your site and budget.
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Page Number 51
CEDAR HAMMOCK
Community Development District
Financial Report
April 330, 2018
Prepared by:
AINFRAMARK
.�` izfRF TFUC,URt MANAvLMLr SLFYtc[S
Page Number 52
CEDAR HAMMOCKS
Community Development District
Financial Statements
(Unaudited)
April 30; 2018
Page Number 53
CEDAR HAMMOCK
Community Development District
Table of Contents
FINANCIAL STATEMENTS
Balance Sheet Page 1
Statement of Revenues,Expenditures and Changes in Fund Balances
General Fund Page 2-3
SUPPORTING SCHEDULES
Non-Ad Valorem Special Assessments Page 4
Cash and Investment Report Page 5
Suntrust Bank Reconciliation Page 6
Check Register and Invoices Pages 7-14
Page Number 54
CEDAR HAMMOCK
Community Development District General Fund
Balance Sheet
P.prii 30,2013
ACCOUNT DESCRIPTION TOTAL
ASSETS
Cash-Checking Account $ 16,013
Accounts Receivable 5,913
Investments:
Certificates of Deposit-12 Months 203,413
Certificates of Deposit- 18 Months 101,437
Money Market Account 571,876
Prepaid Items 138
Deposits 1,359
TOTAL ASSETS $ 900,149
LIABILITIES
Accounts Payable $ 15,898
Accrued Expenses 4,257
TOTAL LIABILITIES 20,155
FUND BALANCES
Nonspendable:
Prepaid Items 138
Deposits 1,359
Assigned to:
Operating Reserves 36,944
Reserves-Bridges 118,180
Reserves-Bulkheads 67,360
Reserves-Lakes 29,553
Reserves-Roadways 117,866
Unassigned: 508,594
TOTAL FUND BALANCES $ 879,994
TOTAL LIABILITIES&FUND BALANCES $ 900,149
Page 1
CEDAR HAMMOCK Page Number 55
Community Development District General Fund
Statement of Revenues,Expenditures and Changes in Fund Balances
For the Period Ending April 30,9n1R
ANNUAL
ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($)
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV)
REVENUES
Interest-Investments $ 2,017 $ 1,177 $ 3,623 $ 2,446
Interest-Tax Collector - - 16 16
Special Assmnts-Tax Collector 379,523 379,523 375,600 (3,923)
Special Assmnts-Discounts (15,181) (15,181) (14,223) 958
Other Miscellaneous Revenues - - 5,988 5,988
TOTAL REVENUES 366,359 365,519 371,004 5,485
EXPENDITURES
Administration
ProfServ-Engineering 30,000 17,500 17,291 209
ProfServ-Legal Services 2,000 1,167 550 617
ProfServ-Mgmt Consulting Sery 37,286 21,750 21,750 -
ProfServ-Property Appraiser 5,693 5,693 4,195 1,498
ProfServ-Special Assessment 2,855 2,855 2,855 -
ProfServ-Web Site Maintenance 637 637 - 637
Auditing Services 5,000 5,000 - 5,000
Postage and Freight 765 446 359 87
Insurance-General Liability 7,500 7,500 7,235 265
Printing and Binding 1,000 583 1,310 (727)
Legal Advertising 2,394 1,397 589 808
Misc-Bank Charges 700 408 413 (5)
Misc-Assessmnt Collection Cost 7,590 7,590 7,228 362
Misc-Web Hosting 232 232 372 (140)
Office Supplies 400 233 33 200
Annual District Filing Fee 175 175 175 -
Total Administration 104,227 73,166 64,355 8,811
Page 2
CEDAR HAMMOCK Page Number 56
Community Development District General Fund
Statement of Revenues,Expenditures and Changes in Fund Balances
For the Period Ending April 3n,7n1R
ANNUAL
ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($)
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV)
Field
ProfServ-Field Management 1,494 872 - 872
Contracts-Water Mgmt Services 7,200 4,200 4,200 -
Utility-Cameras 1,320 770 770 -
Electricity-Wells 3,000 1,750 1,566 184
Electricity-Aerator 2,000 1,167 996 171
R&M-Lake 3,000 1,750 2,167 (417)
R&M-Plant Replacement 3,015 1,759 - 1,759
Misc-Contingency 15,868 9,256 11,770 (2,514)
Capital Outlay 9,945 5,801 - 5,801
Capital Outlay-Bulkheads 1,500,000 875,000 - 875,000
Reserve-Bridges 20,910 20,910 - 20,910
Reserve-Bulkheads 83,980 83,980 9,631 74,349
Reserve-Lakes 15,000 15,000 - 15,000
Reserve-Roadways 72,000 72,000 5,457 66,543
Total Field 1,738,732 1,094,215 36,557 1,057,658
Debt Service
Interest Expense 23,400 3,900 - 3,900
Total Debt Service 23,400 3,900 - 3,900
TOTAL EXPENDITURES 1,866,359 1,171,281 100,912 1,070,369
Excess(deficiency)of revenues
Over(under)expenditures (1,500,000) (805,762) 270,092 1,075,854
OTHER FINANCING SOURCES(USES)
Loan/Note Proceeds 1,500,000 1,500,000 - (1,500,000)
TOTAL FINANCING SOURCES(USES) 1,500,000 1,500,000 - (1,500,000)
Net change in fund balance $ - $ 694,238 $ 270,092 $ (424,146)
FUND BALANCE,BEGINNING(OCT 1,2017) 609,902 609,902 609,902
FUND BALANCE,ENDING $ 609,902 $ 1,304,140 $ 879,994
Page 3
Page Number 57
CEDAR HAMMOCKS
Community Development District
Supporting Schedules
April 30, 2018
CEDAR HAMMOCK Page Number 58
Community Development District
Non-Ad Valorem Special Assessments
(Collier County Tax Collector-Monthly Collection Distributions)
For the Fiscal Year Ending September 30,2018
ALLOCATION
Discount 1 County Gross
Date Net Amount (Penalties) Expense Amount General Fund
Received Received Amount Amount Received Assessments
Assessments Levied For FY 2018 $379,528 $ 379,528
Allocation% 100% 100.00%
11/07/17 2,681 152 55 2,888 2,888
11/15/17 72,395 3,078 1,477 76,950 76,950
11/30/17 174,283 7,410 3,557 185,250 185,250
12/15/17 64,972 2,702 1,326 69,000 69,000
12/29/17 12,990 407 265 13,663 13,663
01/31/18 14,600 402 298 15,300 15,300
03/14/18 4,120 71 84 4,275 4,275
03/30/18 8,110 166 8,275 8,275
TOTAL $ 354,150 $ 14,223 $ 7,228 $ 375,600 $ 375,600
%COLLECTED 98.97% 98.97%
TOTAL OUTSTANDING $ 3,928 $ 3,928
Report Date:5/8/2018 Page 4
Page Number 59
CEDAR HAMMOCK
Community Development District All Funds
Cash and Investment Report
April 30, 2018
General Fund
Account Name Bank Name Investment Type Maturity Yield Balance
Checking Account-Operating SunTrust Bank Public Funds NOW n/a 1.41% $ 16,013
Certificate of Deposit-8030 BankUnited 12 month CD 2/13/19 1.54% 203,413
Certificate of Deposit-6089 BankUnited 18 month CD 3/9/18 1.10% 101,437
Money Market Account BankUnited Public Funds MMA n/a 1.00% 571,876
sub-total MMA 571,876
Total $ 892,739
Report Date:5/8/2018 Page 5
Cedar Hammock CDD Page Number 60
Bank Reconciliation
Bank Account No. 9995 SunTrust-GF
Statement No. 04-18
Statement Date 4130/2018
G/L Balance(LCY) 16,01328 Statement Balance 16,01328 1
G/L Balance 16,013.28 Outstanding Deposits 0.00
Positive Adjustments 0.00
Subtotal 16,013.28
Subtotal 16,013.28 Outstanding Checks 0.00
Negative Adjustments 0.00 Differences 0.00
Ending G/L Balance 16,013.28 Ending Balance 16,013.28
Difference 0.00
Posting Document Document Cleared
Date Type No. Description Amount Amount Difference
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Page Number 62
Inframark, LLC Invoice: 27947
O I N F R A M A R K 2002 West Grand Parkway North Invoice Date: 2/20/2018
Suite 100 Due Date: 3/22/2018
Katy,TX 77449 Terms: Net 30
Project ID: CEDARHAMM
OCK
PO#:
Bill To:
Cedar Hammock CDD
210 N University Dr,Suite 702
Coral Springs FL 33071
United States
Sales Description Quantity Units Rate Amount
Management Fees for the Month Of:February 2018
Administrative Services 1 Ea $3,107.17 $3,107.17
001-531027-51201-5000
Copies 1 Ea $250.25 $250.25
001-547001-51301-5000
Web Hosting 1 Ea $53.08 $53.08
001-549915-51301-5000
Subtotal $3,410.50
Tax(0%) $0.00
Total Due $3,410.50
Remit To:Inframark,LLC
P.O.Box 733778
Dallas,TX 75373-3778
Please note our lockbox address has changed.
Please include the Project ID and the invoice
Number on the check stub of your payment.
1 of 1
Page 8
Page Number 63
"" Sr4t4I INVOICE #
1263CDD-66
ENGINEERING
Professional Engineers, Planners & Land Surveyors
Fort Myers * Port Charlotte
1 051 1 Six Mile Cypress Parkway, Suite 101
Fort MyersFL 33966 j Tel: (239)939-5490 Fax: (239)939-2523
FEID # 20-3507657
Attn: Cedar Hammock CDD Invoice Date: 02/28/2018
INFRAMARK Management Services Payment Terms: Net 30
inframark@avidbiii.com Contract#: 1263CDD
Contract Name Cedar Hammock
Customer#: 18227
Contract Mgr: Marshall,Samuel W.
Customer PO#:
Time& Materials and Reimbursements
Amount
Additional Engineering Service Attend Meeting,Wall Repair and Bridge Repair Review Options $555.00
$555.00
Reimbursables
Date Unit Rate Qty Amount
Mileage Meeting 02/12/2018 $0,55 160.00 $87.20
$87.20
Total Reimbursable
Invoice Amount $642.20
Page 1 of 1
Page 9
Page Number 64
,BRIDGING Invoice
ger SOLUTIONS
Bridging Solutions, LLC Date Invoice#
15863 Secoya Reserve Circle
Naples,FL 34110 2/19/2018 322
Bill To
Cedar Hammock CDD c,'o
Justin airclo�Assistant District Mana
5911 Country Lakes Drive
Fort Myers,FT. 33905
Terms Project
Due on receipt Golf Cart Bridges
Description Est Amt Prior Amt Prior% Qty Rate Curr% Total% Amount
Inspections and Study Report 5,900.00 1 5,900.00 100.00% 100.00% 5,900.00
Total $5,900.00
Payments/Credits moo
Balance Due $5,900.00
Page 10
Page Number 65
:;BRIDGING Invoice
SOLUTIONS
Bridging Solutions,LLC Date Invoice#
15863 Secoya Reserve Circle
Naples,FL 34110 2/19/2018 323
Bill To
Cedar Hammock CDD eo
Justin Faircloth Assistant District Mana
S
5911 Country Lakes Drive
Fort Myers,FL 33905
1
Terms Project
Due on receipt Wall Replacement D...
Description Est Amt Prior Amt Prior% Qty Rate Curr% Total% Amount
Wall Inspection 1,136.00 1,136.00 100.00% 0 1,136.00 0.00% 100.00% 0.00
Survey Coordination 660.00 660.00 100.00% 0 660.00 0.00% 100.00% 0.00
Preliminary Design Plans 9,304.00 9,304.00 100.00% 0 9,304.00 0.00% 100.00% 0.00
Permitting Coordination 660.00 0 660.00 0.00% 0.00% 0.00
Final Bid Documents 8,352.00 8,352.00 100.00% 0 8,352.00 0.00% 100.00% 0.00
Bidding Services 4,544.00 0 4,544.00 0.00% 0.00% 0.00
Construction Services 8,720.00 0 8,720.00 0.00% 0.00% 0.00
CO#1A-Wall Design for holes 4, 28,756.00 25,880.40 90.00% 0 28,756.00 0.00% 90.00% 0.00
5,16&17
CO#3-Concrete Wall Design for 12,000.00 0.4 12,000.00 40.00% 40.00% 4,800.00
holes 4&5
Total $4,800.00
Payments/Credits $0.00
Balance Due $4,800.00
Page 11
Page Number 66
Daniel 11.Cox,P.A.,Attorney at I,aw
P.O.Drawer CC
1954 Cape Street
Carrabelle,FL 32322
Telephone(850)697-5555
Naples(239)370-0842
E-mail dheox@gtcom.net
Tax identification Number 56-2487929
invoice
submitted to:
Cedar Hammock Community Development District Rettotteagd
s
210 North University Drive, Suite 702 MAR 0 5 2018
Coral Springs FL 33071
March 01, 2018 1NFRAMARK
In Reference To: General Counsel
Invoice#10655
Professional Services
Hrs/Rate Amount
2/2/2018 Telephone conference with J. Faircloth. review and revise resolution. Memo 0.60 90.00
and telephone conference with J. Faircloth. 150.00/hr
For professional services rendered 0:36:00 $90.00
Previous balance $355.00
Accounts receivable transactions
2/13/2018 Payment-Thank You No. 1878 ($250.00)
Total payments and adjustments ($250.00)
Balance due $195.00
Page 12
Page Number 67
Inframark, LLC Invoice: 28813
1AN F R A M A R K 2002 West Grand Parkway North Invoice Date: 3/21/2018
Suite 100 Due Date: 4/20/2018
Katy,TX 77449 Terms: Net 30
Project ID: CEDARHAMM
OCK
PO#:
Bill To:
Cedar Hammock CDD
210 N University Dr, Suite 702
Coral Springs FL 33071
United States
Sales Description Quantity Units Rate Amount
Management Fees for the Month Of:March 2018
Administrative Services 1 Ea $3,107.17 $3,107.17
001-531027-51201-5000
Postage 1 Ea $5.17 $5.17
001-541006-51301-5000
Copies 1 Ea $223.35 $223.35
001-547001-51301-5000
Web Hosting 1 Ea $53.08 $53.08
001-549915-51301-5000
Subtotal $3,388.77
Tax(0%) $0.00
Total Due $3,388.77
Remit To:Inframark, LLC
P.O.Box 733778
Dallas,TX 75373-3778
Please note our lockbox address has changed.
Please include the Project ID and the Invoice
Number on the check stub of your payment.
1of1
Page 13
!J . I IN,Manlirr 68
ENGINEERING 1263CDD®67
Professional Engineers, Planners & Land Surveyors
Fort Myers * Port Charlotte
1 051 1 Six M ile Cypress Parkway, Suite 101
Fort M yersFL 33966 ( Tel: (239)939-5490 Fax: (239)939-2523
FEID #20-3507657
Attn: Cedar Hammock CDD Invoice Date: 03/31/2018
INFRAMARK Management Services Payment Terms: Net 30
Inframark@avidbill.com Contract#: 1263CDD
Contract Name Cedar Hammock
Customer#: 18227
Contract Mgr: Marshall,Samuel W.
Customer PO#:
Time&Materials and Reimbursements
Amount
Additional Engineering Service Attend Meeting,Wall Repair and Bridge Repair $555.00
$555.00
Reimbursables
Date Unit Rate Qty Amount
Mileage Meeting 03/12/2018 $0.55 80.00 $43.60
$43.60
Total Reimbursable
Invoice Amount $598.60
Page 1 of 1
Page 14
Page Number 70
PROPOSED
Notice of Meetings
Cedar Hammock
Community Development District
The Board of Supervisors of the Cedar Hammock Community Development District will
hold their meetings for Fiscal Year 2019 at the Cedar Hammock Clubhouse, 8660 Cedar
Hammock Boulevard, Naples, Florida at 3:00 p.m. on the second Monday of the following
months except as noted:
October 8,2018
November 12,2018
January 14,2019
February 11,2019
March 11,2019
April 8,2019
May 13,2019
There may be occasions when one or more Supervisors will participate by telephone.
Meetings may be continued to a date and time certain which will be announced at the meeting.
In accordance with the provisions of the Americans with Disabilities Act, any person
requiring special accommodations at this meeting because of a disability or physical impairment
should contact the District Management Company, Inframark, Infrastructure Management
Services at (954) 603-0033. If you are hearing or speech impaired, please contact the Florida
Relay Service at (800) 955-8770 for aid in contacting the District Office at least two (2) days
prior to the date of the hearing and meeting.
Each person who decides to appeal any action taken at these meetings is advised
that person will need a record of the proceedings and that accordingly, the person
may need to ensure that a verbatim record of the proceedings is made, including
the testimony and evidence upon which such appeal is to be based.
Justin Faircloth
District Manager
jennfrJ.
Edwards Page Number 72
Supervisor of Election
Received
April 17, 2018 Cord Spriegin
APR 18 2018
Cedar Hammock CDD INFRAMARK
Ms Sandra Demarco
210 N. Univeristy Drive Suite 702
Coral Springs, FL 33071
Dear Ms Demarco,
In compliance with Chapter 190.06 Florida Statues,this notice is to inform you that the official
records of the Supervisor of Elections of Collier County indicate a total of 479 registered voters
residing in the Cedar Hammock CDD as of April 15, 2018.
Our records currently show the following seats up for election in November 2018 and these
seats will be noticed by the Secretary of State in the official Notice of Elections:
Cedar Hammock
Seat#1
Seat#2
Seat#3
Should you have any questions regarding election services please contact me.
Sincerely,
David B Carpenter
Qualifying Officer
Collier County Supervisor of Elections
(239) 252-8501 davecarpenter@colliergo.net
i%r,EOF FL�gi4
Rev Dr Martin Luther KingJr Building•3750 Enterprise Avenue•Naples FL 34104 \�` ��
Phone:(239)252-VOTE•Fax:(239)774-9468•www.CollierVotes.corn of c'gf
Page Number 74
AINFRAMARK
INFRASTRUCTURE MANAGEMENT SERVICES
•
Cedar Hammock CDD
April 13, 2018 — Field Management Report
www.inframarkims.com
Inspected by:Justin Faircloth&Lynn Jackson
Page Number 75
1, Lake Management
The water levels in the lakes are very low due to the lack of rain in the last several months. The
lakes looked good overall with minimal algae and weed issues.Additional lake maintenance
information is found below; all lake issues are low density unless otherwise noted.
a. Aeration:All systems appeared to be working,see picture of 3 aerators on lake 8 below.(15t
Aeration system between lake 10 and 13.(2"a pic)
pic).
4
b. Fountains:All were working. See picture of the fountains on lake 11 and lake 2.
3
?{ °';
C. Algae on Lakes: Low density on lakes 4(15t pic),lake 6(2"d •plc),9 and 11.
t.-.
r
- a ,
b, y
_ �- .'me q* a :t+kbeq-� �
1
Inframark Yearly Management Report
Page Number 76
d. Littorals: No issues observed.
e. Weeds:
i. Alligator weed in Lakes: No issues observed.
ii. Cattails in Lakes: No issues observed.
iii. Climbing Hemp Vine in Lakes: 8(1st pic)&14(2nd pic).Vines should be sprayed before
they take over the littorals.
ormoormatto,v,-00e--v*v44'w****: z
„ s a
iv. Dollar Weed in Lakes: No issues observed.
v. Hydrilla in Lakes: No issues observed.
vi. Muskgrass (Chara) in Lakes: No issues observed.
vii. Palms on Lake Banks: No issues observed.
viii. Sedges in Lakes: No issues observed.
ix. Spatterdock/Lily Pads in Lakes: No issues observed.
Inframark Yearly Management Report 2
Page Number 77
x. Torpedo Grass in Lakes: 7&8.
„m
„z, S` `° tet; '.
itt
414* a
i _ T ) t
f. Erosion on Lakes: No new issues observed
g. Bulkheads/Bridges:
i. All vegetation on the outside of the bulkheads should be sprayed to prevent any possible
damage,helping to ensure the longest life possible of the walls.
fit'
fi
iS t
ii. They have done a great job in replacing and securing the top cap boards along the wall
edges of the bulkheads.At our last inspection;there were various boards that were broken
or unsecured at the time of the inspection. See before and after pictures below.
V ' - 0.--i.i' ---- 4-I.
e
-,..„.....-,-.,k1+ ,s n � �
.or , -,-, c
i -f`"--V:.4:- 6:!;.1 i. # ,,:,,,,•k,„1.,-
` - ' n
Inframark Yearly Management Report 3
Page Number 78
l j
k.',.0-:-
' 2i 1 \A4{ '
4 ; l' 5 4au
i
1v z;
iii. Bulkheads: Damage observed on the#5 Bulkhead.
ice -
4 kv4tt-
v
� a
i fq, .4`4,,,,,f4:5.,447.: ,''..i
'� ?7,,,,.-,7:?:,' .., �'�,�k, ,�
iv. Pilon cracked: A cracked was observed on the bridge of lake 4.
piling
z
Inframark Yearly Management Report 4
Page Number 79
v. Short term repairs have been completed on the bridges. Note repairs on the bridge that
previously failed leading away the#9 green.
•
sK
h. Grass Clippings in Lakes: No issues observed.
i. Trash in Lakes:The lakes are very low and minor trash/debris are starting to become exposed.
Items observed on Lake 5 shown below.
��
4 _ aar k in'fi }, J F
S
�i rt
G.i' au"af�.c'a'a ..
j. Dissolved Oxygen (D.O.)Tests: Lakes that were tested are doing well with their dissolved
oxygen levels. Environmental factors such as temperature,wind,sun or clouds can cause
changes to the D.O.level to occur.
Cedar Hammock CDD
Water Testing Results
4/13/2018
Lakes
Dissolved Oxygen
Lake 1 6.80
Lake 5 5.87
Lake 7 I 5.83
Inframark Yearly Management Report 5
Page Number 80
2. Guard House:
i. The guardhouse windows may need to be cleaned soon. The stacks of newspapers should
be removed to prevent a possible fire hazard.The decorative columns are in need of
pressure washing and removing any vegetative growth from them.
V
goal
C
r 1
f ',...Vi., I.-.x z a3
t
1 •
3, lighting
A few of the guardhouse lights inside the awning on the ceiling are missing cover plate rims.
4. Pier: No issues observed.
Inframark Yearly Management Report 6
Page Number 81
5. Preserve: No issues observed.
b. Trees: 2 dead pine trees on hole#10 around 100 yrds before the irrigation box(Pic)-
5.
Another
dead pine on the 11th tee box.These trees should be removed to prevent a possible safety hazard.
4k,011 4;
7. Fire Hydrant: A blue fire hydrant marker is missing on the cul-de-sac of Buttonwood Way.
u
y
.:4 li.: 8S
8. Roadways Minimal damage in the driveway curb exit/entrance at the maintenance shed was
noticed.Damage has also been observed along the roadway of Cedar Hammock Circle.The
Engineer has been out to inspect this area and repairs will be coordinated with the vendor.
4
Inframark Yearly Management Report 7
Page Number 82
9. Security Cameras: The security camera system appeared to be working fine at the time of the
inspection.
-.7 .,, , :
- 4,,,,,,,, ,
w ..r, 0
s
i
• i
10. Sldewaiks/Walking Path: The sod has been repaired all along the walking path around
lake 7 from the damage of Hurricane Irma.
11. Stormwater System
a. Can
The canals are being well maintained on the Cedar Hammock's side of the canals.
- i...: .
a
Inframark Yearly Management Report 8
Page Number 83
b. Drains:The drain on the southwest corner of lake 2 just north of Cedar Hammock Blvd.has a
lot of bullrush adjacent to the mitered end of the pipe and should likely be cleared back to
ensure water flow is not impeded during the rainy season.
R v
re;„ 4.40.**,
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c. Interconnect Pipes: No issues observed.
d. Lake Drainage Pipes: Lake 2: Recommend covering this pipe with rock like the others to keep
it from getting damaged.
41*
e. Overflow Weirs/Control Structures:The control structure from lake 2 appeared clear.
•
•
Infra mark Yearly Management Report 9
Page Number 84
f. Catch Basins: No issues observed.
12. Weds: Well#6 has recently been repaired properly from previous damage.The piping on well
#4 has also been change from the original piping,but Cardno has not raised any concerns.Well#2
may need to be repainted in the near future.
Well#6 Wel#4
''' i .1 ' .2:,,,,, ?','1."..1;:,;? ..4f,“.-4.;':;' Itek7 , . .
.o'. � ;`• ,"4 r•. t $rte^ }
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iti
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Well#2
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414 4 It
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13. Residential Complaints/Concerns: No issues reported.
14. Fish/Wildlife Observations:
❑Bass U Bream ❑Catfish ❑Gambusia
®Egrets ❑ Herons ❑Coots ❑Gallinules
®Anhinga ❑Cormorant ❑Osprey ®Ibis
❑Woodstork ❑Otter ®Alligator ❑Snakes
❑Turtles ❑Other Species:
Inframark Yearly Management Report 10
Page Number 85
15. Non CDD Items. No Issues ohcanred.
Inframark Yearly Management Report 11
Page Number 87
From: Wham H,Benjamin(CTR) [mailto:benjamin.whamii u),associates.fema,dhs.gov]
Sent: Wednesday,April 25,2018 4:30 PM
To: F aliiivth, Justin<Justin.Fairclotl1 w'infraina ril.v"''-
Cc: Stalter,Daniel(CTR)<daniel.staltcrgassociates.fema.dhs.gov>;Fernandez,Angela
<Ai ela.Fernandez(dfema.dhs_gov>; Smith, Tracy(CTR)
<traacy.smith@associates.fema.dhs.gov>
Subject: Proof of Payment
Justin,good afternoon,to follow up on Miranda's comment two weeks ago concerning
providing Proof of Payment as part of your submission,the Federal Emergency
Management Agency's(FEMA)Public Assistance(PA)Program is authorized by the
Stafford Act and is intended to"provide assistance to State,Territorial,Indian Tribal, and
local governments, and certain type of PNP organizations so that communities can
quickly respond to and recover from major disasters or emergencies as declared by the
President."(Public Assistance Program and Policy Guide,Page 7,Paragraph II). PA is
intended to be a grant program to support the aforementioned entities when all other
avenues for recovery have been exhausted.
With respect to payment,while FEMA does not request a Proof of Payment as one of the
required documents for submitting a project,the expectation is that the Applicant is
paying their bills when the work is complete and prior to the close out of the project. The
repayment of those bills cannot be conditional based on the receipt of FEMA PA dollars
and making repayment conditional could result the denial of PA funding upfront or the
deobligation(required repayment)of the funds at the closeout of the project. Indeed,we
have seen on several projects that were reviewed/approved by the State,where the State
(as the Recipient of the PA dollars)is requesting that the Proof of Payment for each
expense to accompany the final package before they will concur with obligation of the
PA funds to the Applicant.
If you have any comment on this,please let either Dan or I know.
Ben
Project Delivery Task Force Leader
FEMA Contractor(NISTAC)-Public Assistance
Branch IV Area Field Office,DR-4337-FL
15271 McGregor Blvd
Fort Myers,FL 33908
Benjamin.whanii@associatcs.fcma.dhs.gov
FEMA Cell Number: (202)550-7942
Reuben , .Clayson
CONSULTING
May 21,2018
Norman Day
Cedar Hammock Golf Community
Normanday4@verizon.net
Re: Engineering design for 7 golf course bridges
Gentlemen:
Thank you for the opportunity to speak with you about the bridge design.
Based on your phc tographs and information we have discussed about the bridge and
bulkhead construction,I can see a fee for the design in the ..$8,500 range which would be
finalized after a fieid inspection of the bridges and bulkheads.
If this is something the Board would like to pursue please let me know and I can arrange a
trip to meet you. If the Board wants to entertain construction oversight services that can also
be included.
I have enclosed a resume with my construction and engineering background for your use.
If there are any questions please call. Thank you for the opportunity to be of service.
Sincerely,
Reuben Clarson C)nsulting
— -%----
Reuben Clarson PE
Florida Licensed Engineer 16313
750 94th Avenue North,Suite 213,St.Petersburg,FL 33702
T:72789:i_4717 E:InfoeReubenClarsonConsulting.com W:ReubenClarsonConsulting.com
. .a : _ . .:. -, tE ASSESS. ADVISE. DESIGN.
Reuben Clarson PE
Background and Qualifications(as of 5/21/18)
(1988-present)Reuben Clarson Consulting,Inc. (formerly Reuben Clarson,P.E.),
St.Petersburg,Fl..Florida License#16313.Certificate of Authorization#9206
Professional engineering applications in unbiased inspections;design and consultation for
steel,concrete,vinyl,composite,aluminum and wood seawalls/bulkheads for residential,
commercial and port properties;riprap;small bridges;boardwalks;docks and piers;
dredging;travelift runways,marinas and other marine structures in Florida and Bahamas.
(1997-2005)Cas.,Atlantic Company.Clearwater.Fl.
Professional Engir eer,sales,project manager for drilled shaft foundation and sheet piling
projects for bridges,buildings and towers.
(1988- 1997)Cone Constructors.Inc. ,Tampa,Fl.
Professional Engir eer,project management,estimator for FDOT bridge and road projects
and other public construction,i.e.marinas,port facilities,Corps of Engineers'projects.
(1973-1988)Clam lac Marine Construction Co.,Clearwater,FL
Co-owner and Vic!President/Secretary,Professional Engineer,estimator,sales,project
manager for public and private marine related construction projects,i.e.marinas,rock
jetties,bridges,underwater pipelines and utilities, seawalls and bulkheads for private,
commercial and port facilities in Florida and Alabama.
(1965-1973)Misener Marine Construction Co.,St.Petersburg Beach,Fl.
Seawall field superintendent,estimator,engineer and Chief Design Engineer in charge of
marine construction projects,i.e.marinas,rock jetties,bridges,pile driving,seawalls and
bulkheads,underwater pipelines and utilities,and port facilities in Florida,Bahamas,
Alabama and Virg nia.
Education: Bacholor of Civil Engineering,Georgia Tech
Professional Orgarization: National Society of Professional Engineers,Florida
Engineering Society
Expert Witness/ Forensic Engineering
Florida Licensed Engineer#16313 since 1973,Class A General Contractor(1973.1989)
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iliaJejeimiferj Edwards
----
Stkpervisor of Elections
it!
Received
coral Springi,FL
April 17, 2018
APR 182018
Cedar Hammock CDD INFRAMARK
Ms Sandra Demarco
210 N. Univeristy Drive Suite 702
Coral Springs,FL 33071
Dear Ms Demarco,
In compliance with Chapter 190.06 Florida Statues,this notice is to inform you that the official
records of the Supervisor of Elections of Collier County indicate a total of 479 registered voters
residing in the Cedar Hammock CDD as of April 15, 2018.
Our records currently show the following seats up for election in November 2018 and these
seats will be noticed by the Secretary of State in the official Notice of Elections:
Cedar Hammock
Seat#1
Seat#2
Seat#3
Should you have any questions regarding election services please contact me.
Sincerely,
cD2zii
David B Carpenter
Qualifying Officer
Collier County Supervisor of Elections
(239) 252-8501 davecarpenter@colliergo.net
,4OF R�`0.
W,9;
P .
rti Luther KingJr Building•3750 Enterprise Avenue•Naples FL 34104 �Mo� a
Rev Dr Man p —, s7
Phone:(239)252-VOTE•Fax:(239)774-9468•www.CollierVotes.com ��4"1:1'-o' f':-F'Y'
Cedar Hammock
Community Development District
ANNUAL FINANCIAL REPORT
September 30, 2017
Cedar Hammock Community Development District
ANNUAL FINANCIAL REPORT
Fiscal Year Ended September 30, 2017
TABLE OF CONTENTS
Page
Number
REPORT OF INDEPENDENT AUDITORS 1-2
MANAGEMENT'S DISCUSSION AND ANALYSIS 3-7
BASIC FINANCIAL STATEMENTS:
Government-wide Financial Statements
Statement of Net Position 8
Statement of Activities 9
Fund Financial Statements:
Balance Sheet—General Fund 10
Reconciliation of Total Governmental Fund Balances to Net
Position of Governmental Activities 11
Statement of Revenues, Expenditures and Changes in Fund
Balances—General Fund 12
Reconciliation of the Statement of Revenues, Expenditures and
Change in Fund Balances of Governmental Funds to the
Statement of Activities 13
Statement of Revenues, Expenditures and Change in Fund
Balances— Budget and Actual—General Fund 14
Notes to Financial Statements 15-23
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER
MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING
STANDARDS 24-25
MANAGEMENT LETTER 26-27
INDEPENDENT ACCOUNTANT'S REPORT/COMPLIANCE WITH
SECTION 218.415, FLORIDA STATUTES 28
e�c Berger, Toombs, Elam,
- Gaines & Frank
Certified Public Accountants FL
600 Citrus Avenue
Suite 200
Fort Pierce,Florida 34950
772/461-6120//461.1155
FAX: 772/468-9278
REPORT OF INDEPENDENT AUDITORS
To the Board of Supervisors
Cedar Hammock Community Development District
Collier County, Florida
Report on the Financial Statements
We have audited the accompanying financial statements of Cedar Hammock Community
Development District as of and for the year ended September 30, 2017, and the related notes to
financial statements, which collectively comprise the District's basic financial statements as
listed in the table of contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial
statements in accordance with accounting principles generally accepted in the United States of
America; this includes the design, implementation, and maintenance of internal control relevant
to the preparation and fair presentation of financial statements that are free from material
misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on our audits.
We conducted our audits in accordance with auditing standards generally accepted in the
United States of America and the standards applicable to financial audits contained in
Government Accounting Standards, issued by the Comptroller General of the United States.
Those standards require that we plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the financial statements. The procedures selected depend on the auditor's
judgment, including the assessment of the risks of material misstatement of the financial
statements, whether due to fraud or error. In making those risk assessments, the auditor
considers internal control relevant to the entity's preparation and fair presentation of the
financial statements in order to design audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the
entity's internal control. Accordingly, we express no such opinion. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluating the overall
presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our audit opinion.
Fort Pierce/Stuart
Member AICPA Member AICPA Division For CPA Firms Member FICPA
Private Companies Practice Section
(lb Berger,Toombs, Elam,
C t Gaines & Frank
UrNod Pulak Kr... Pt
To the Board of Supervisors
Cedar Hammock Community Development District
Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects,
the respective financial position of the governmental activities and the General Fund of Cedar
Hammock Community Development District, as of September 30, 2017, and the respective
changes in financial position and the budgetary comparison for the General Fund for the year
then ended in conformity with accounting principles generally accepted in the United States of
America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
Management Discussion and Analysis be presented to supplement the basic financial
statements. Such information, although not a part of the basic financial statements, is required
by the Governmental Accounting Standards Board who considers it to be an essential part of
financial reporting for placing the basic financial statements in an appropriate operational,
economic, or historical context. We have applied certain limited procedures to the required
supplementary information in accordance with auditing standards generally accepted in the
United States of America, which consisted of inquiries of management about the methods of
preparing the information and comparing the information for consistency with management's
responses to our inquiries, the basic financial statements, and other knowledge we obtained
during our audit of the basic financial statements. We do not express an opinion or provide any
assurance on the information because the limited procedures do not provide us with sufficient
evidence to express an opinion or provide any assurance.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued a report dated May
15, 2018 on our consideration of the District's internal control over financial reporting and on our
tests of its compliance with certain provisions of laws, regulations and contracts. The purpose
of that report is to describe the scope of our testing of internal control over financial reporting
and compliance and the results of that testing, and not to provide an opinion on internal control
over financial reporting or on compliance. That report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering Cedar Hammock Community
Development District's internal control over financial reporting and compliance.
Berge , Toombs, Elam, G nes rank
Certified Public Accountants PL
Fort Pierce, Florida
May 15, 2018
-2-
Cedar Hammock Community Development District
MANAGEMENT'S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2017
Management's discussion and analysis of Cedar Hammock Community Development District
(the "District") financial performance provides an objective and easily readable analysis of the
District's financial activities. The analysis provides summary financial information for the District
and should be read in conjunction with the District's financial statements.
OVERVIEW OF THE FINANACIAL STATEMENTS
The District's basic financial statements comprise three components; 1) Government-wide
financial statements, 2) Fund financial statements, and 3) Notes to financial statements. The
Government-wide financial statements present an overall picture of the District's financial
position and results of operations. The Fund financial statements present financial information
for the District's major funds. The Notes to financial statements provide additional information
concerning the District's finances.
The Government-wide financial statements are the statement of net position and the
statement of activities. These statements use accounting methods similar to those used by
private-sector companies. Emphasis is placed on the net position of governmental activities
and the change in net position. Governmental activities are primarily supported by special
assessments.
The statement of net position presents information on all assets and liabilities of the District,
with the difference between assets and liabilities reported as net position. Net position are
reported in two categories; invested in capital assets, net of related debt, and unrestricted.
Assets, liabilities and net position are reported for all Governmental activities.
The statement of activities presents information on all revenues and expenses of the District
and the change in net position. Expenses are reported by major function and program revenues
relating to those functions are reported, providing the net cost of all functions provided by the
District. To assist in understanding the District's operations, expenses have been reported as
governmental activities. Governmental activities financed by the District include general
government, physical environment and interest on long term debt.
Fund financial statements present financial information for governmental funds. These
statements provide financial information for the major governmental funds of the District.
Governmental fund financial statements provide information on the current assets and liabilities
of the funds, changes in current financial resources (revenues and expenditures), and current
available resources.
- 3-
Cedar Hammock Community Development District
MANAGEMENT'S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2017
OVERVIEW OF THE FINANACIAL STATEMENTS (CONTINUED)
Fund financial statements include a balance sheet and a statement of revenues,
expenditures and changes in fund balances for all governmental funds. A statement of
revenues, expenditures, and changes in fund balances—budget and actual, is provided for
the District's General Fund. Fund financial statements provide more detailed information about
the District's activities. individual funds are established by the District to track revenues that are
restricted to certain uses or to comply with legal requirements.
The government-wide financial statements and the fund financial statements provide different
pictures of the District. The government-wide financial statements provide an overall picture of
the District's financial standing. These statements are comparable to private-sector companies
and give a good understanding of the District's overall financial health and how the District paid
for the various activities, or functions, provided by the District. All assets of the District,
including buildings, land, roads, bridges, and traffic signals are reported in the statement of net
position. All liabilities, including principal outstanding on bonds, are included. The statement
of activities includes depreciation on all long lived assets of the District, but transactions
between the different functions of the District have been eliminated in order to avoid "doubling
up" the revenues and expenses. The fund financial statements provide a picture of the major
funds of the District. In the case of governmental activities, outlays for long lived assets are
reported as expenditures and long term liabilities, such as general obligation bonds, are not
included in the fund financial statements. To provide a link from the fund financial statements to
the government-wide financial statements, a reconciliation is provided from the fund financial
statements to the government-wide financial statements.
Notes to financial statements provide additional detail concerning the financial activities and
financial balances of the District. Additional information about the accounting practices of the
District, investments of the District, capital assets and long term debt are some of the items
included in the notes to financial statements.
Financial Highlights:
The following are the highlights of financial activity for the year ended September 30, 2017.
♦ The District's total assets exceeded total liabilities by $13,970,378 (net position).
Unrestricted net position for Governmental Activities was $615,889. Net investment in
capital assets was $13,354,489.
♦ Governmental Activities revenues totaled $274,630 while governmental activities
expenses totaled $455,450.
-4-
Cedar Hammock Community Development District
MANAGEMENT'S DISCUSSION AND ANALYSIS
For the Year Ended September 30; 2017
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Financial Analysis of the District
The following schedule provides a summary of the assets, liabilities and net position of the
District and is presented by category for comparison purposes.
Net Position
Governmental Activities
2017 2016
Current assets $ 616,609 $ 722,059
Capital assets 13,354,489 13,433,796
Total Assets 13,971,098 14,155,855
Current liabilities 720 4,657
Net position - net investment in capital assets 13,354,489 13,433,796
Net position- unrestricted 615,889 717,402
Total Net Position $ 13,970,378 $ 14,151,198
The decrease in current assets and net position — unrestricted is the result of expenditures in
excess of revenues at the fund level.
The decrease in capital assets and net position — net investment in capital assets is primarily
due to the disposal of certain capital assets and depreciation in the current year.
- 5-
Cedar Hammock Community Development District
MANAGEMENT'S DISCUSSION AND ANALYSIS
For the Year Ended September 30, 2017
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Financial Analysis of the District(Continued)
The following schedule provides a summary of the changes in net position of the District and is
presented by category for comparison purposes.
Change in Net Position
Governmental Activities
2017 2016
Governmental Revenues
Charges for services $ 269,367 $ 269,449
Investment earnings 5,263 3,494
Total Revenues 274,630 272,943
Expenses
General government 84,888 71,181
Physical environment 370,562 271,989
Total Expenses 455,450 343,170
Change in Net Position (180,820) (70,227)
Net Position- Beginning of Year 14,151,198 14,221,425
Net Position- End of Year $ 13,970,378 $ 14,151,198
The increase in general government is related to an increase in engineering services.
The increase in physical environment expenditures is primarily due to repairs to the bulkheads
and the loss on the removal of certain capital assets in the current year.
-6-
Cedar Hammock Community Development District
MANAGEMENT'S DISCUSSION AND ANALYSIS
For the Year Ended September 30,2017
OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED)
Capital Assets Activity
The following schedule provides a summary of the District's capital assets as of September 30,
2017 and 2016.
Governmental Activities
Description 2017 2016
Land and improvements $ 10,991,512 $ 10,991,512
Buildings and improvements 359,117 359,117
Infrastructure 5,747,726 5,627,591
Equipment 35,472 35,472
Accumulated depreciation (3,779,338) (3,579,896)
Total Capital Assets (Net) $ 13,354,489 $ 13,433,796
During the year, the District added $217,245 of infrastructure, disposed of infrastructure with a
net value of$45,318, and depreciation was $251,234.
General Fund Budgetary Highlights
The budget exceeded actual government expenditures primarily due to less roadway and
bulkhead capital outlay expenditures than were anticipated.
The budget was amended for certain expenditures related to the roadway and bulkhead projects
started during the year.
Economic Factors and Next Year's Budget
Cedar Hammock Community Development District does not expect any economic factors to
have any significant effect on the financial position or results of operations of the District in fiscal
year 2018.
Request for Information
The financial report is designed to provide a general overview of Cedar Hammock Community
Development District's finances for all those with an interest. Questions concerning any of the
information provided in this report or requests for additional information should be addressed to
the Cedar Hammock Community Development District, Inframark Infrastructure Management
Services, Inc., 210 N. University Drive, Suite 702, Coral Springs, Florida 33071.
- 7-
Cedar Hammock Community Development District
STATEMENT OF NET POSITION
September 30, 2017
Governmental
Activities
ASSETS
Current Assets:
Cash and cash equivalents $ 256,713
Investments 304,051
Accounts receivable 52,152
Due from other governments 1,769
Prepaid expenses 565
Deposits 1,359
Total Current Assets 616,609
Non-Current Assets:
Capital Assets Not Being Depreciated
Land and improvements 10,991,512
Capital Assets Being Depreciated
Buildings and improvements 359,117
Infrastructure 5,747,726
Equipment 35,472
Less: accumulated depreciation (3,779,338)
Total Non-Current Assets 13,354,489
Total Assets 13,971,098
LIABILITIES
Current Liabilities:
Accounts payable and accrued expenses 720
NET POSITION
Net investment in capital assets 13,354,489
Unrestricted 615,889
Total Net Position $ 13,970,378
See accompanying notes to financial statements.
- 8-
Cedar Hammock Community Development District
STATEMENT OF ACTIVITIES
For the Year Ended September 30, 2017
Net(Expense)
Revenue and
Program Changes in
Revenues Net Position
Charges for Governmental
Functions/Programs Expenses Services Activities
Primary government
Governmental Activities
General government $ (84,888) $ 141,990 $ 57,102
Physical environment (370,562) 127,377 (243,185)
Total Governmental Activities $ (455,450) $ 269,367 (186,083)
General revenues:
Interest earnings 5,263
Change in net position (180,820)
Net Position - October 1, 2016 14,151,198
Net Position - September 30, 2017 $ 13,970,378
See accompanying notes to financial statements.
-9-
Cedar Hammock Community Development District
BALANCE SHEET -
GENERAL FUND
September 30, 2017
ASSETS
Cash and cash equivalents $ 256,713
Investments 304,051
Accounts receivable 52,152
Due from other governments 1,769
Prepaid expenses 565
Deposits 1,359
Total Assets $ 616,609
LIABILITIES AND FUND BALANCES
Liabilities
Accounts payable and accrued expenses $ 720
Fund balances
Nonspendable:
Deposits/Prepaid expenses 1,924
Assigned:
Roadways 117,866
Bulkheads 67,360
Lakes 29,553
Bridges 118,180
Operating reserves 38,371
Unassigned 242,635
Total Fund Balances 615,889
Total Liabilities and Fund Balances $ 616,609
See accompanying notes to financial statements.
- 10-
Cedar Hammock Community Development District
RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES
TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2017
Total governmental fund balances $ 615,889
Amounts reported for governmental activities in the Statement of Net Position
are different because:
Capital assets not being depreciated, land and improvements,
used in governmental activities are not financial resources
and therefore, are not reported at the fund statement level. 10,991,512
Capital assets being depreciated; building and improvements,
$359,117, infrastructure, $5,747,726, and equipment, $35,472,
net of accumulated depreciation, $(3,779,338), used in
governmental activities are not financial resources and therefore,
are not reported at the fund statement level. 2,362,977
Net Position of Governmental Activities $ 13.970.378
See accompanying notes to financial statements.
- 11 -
Cedar Hammock Community Development District
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
GENERAL FUND
For the Year Ended September 30, 2017
Revenues
Special assessments $ 269,367
Interest earnings 5,263
Total Revenues 274,630
Expenditures
Current
General government 84,888
Physical environment 79,998
Capital outlay 217,245
Total Expenditures 382,131
Excess/(deficiency)of revenues over/(under) expenditures (107,501)
Other financing sources/(uses)
Insurance proceeds 5,988
Net change in fund balances (101,513)
Fund Balances- October 1, 2016 717,402
Fund Balances - September 30, 2017 $ 615,889
See accompanying notes to financial statements.
- 12 -
Cedar Hammock Community Development District
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES
AND CHANGE IN FUND BALANCES OF GOVERNMENTAL
FUNDS TO THE STATEMENT OF ACTIVITIES
For the Year Ended September 30, 2017
Net change in fund balances -total governmental funds $ (101,513)
Amounts reported for governmental activities in the Statement of Activities are
different because:
Governmental funds report capital outlays as expenditures. However,
in the Statement of Activities, the cost of those assets is allocated
over their estimated useful lives as depreciation expense. This is the
amount that depreciation $(251,234) and capital disposals
$(45,318)exceeded capital outlay$217,245 in the current year. (79,307)
Change in Net Position of Governmental Activities $ (180,820)
See accompanying notes to financial statements.
- 13 -
Cedar Hammock Community Development District
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGE IN FUND BALANCES -BUDGET AND ACTUAL
GENERAL FUND
For the Year Ended September 30, 2017
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
Revenues
Special assessments $ 268,467 $ 268,467 $ 269,367 $ 900
Interest earnings 2,017 2,017 5,263 3,246
Total Revenues 270,484 270,484 274,630 4,146
Expenditures
Current
General government 83,633 93,633 84,888 8,745
Physical environment 75,026 105,026 79,998 25,028
Capital outlay 111,825 311,825 217,245 94,580
Total Expenditures 270,484 510,484 382,131 128,353
Excess/(deficiency)of revenues
over/(under)expenditures - (240,000) (107,501) 132,499
Other financing sources/(uses)
Insurance proceeds - - 5,988 5,988
Net change in fund balances - (240,000) (101,513) 138,487
Fund Balances - October 1, 2016 717,075 717,075 717,402 327
Fund Balances- September 30, 2017 $ 717,075 $477,075 $615,889 $ 138.814
See accompanying notes to financial statements.
- 14-
Cedar Hammock Community Development District
NOTES TO FINANCIAL STATEMENTS
September 30, 2017
NOTE A—SUMMARY OF ACCOUNTING POLICIES
The financial statements of Cedar Hammock Community Development District (the "District")
have been prepared in conformity with generally accepted accounting principles (GAAP) as
applied to governmental units. The Governmental Accounting Standards Board (GASB) is the
accepted standard-setting body for establishing governmental accounting and financial reporting
principles. The District's more significant accounting policies are described below.
1. Reporting Entity
The District was established on November 23, 1999, pursuant to the Uniform Community
Development District Act of 1980, Chapter 190, Florida Statutes, as amended (the "Act"), by
ordinance of the Board of County Commissioners of Collier County, as a Community
Development District. The District was established for the purposes of financing and
managing the acquisition, construction, maintenance and operation of the infrastructure
necessary for community development within its jurisdiction. The District is authorized to
issue bonds for the purpose, among others, of financing, funding, planning, establishing,
acquiring, constructing or re-constructing, enlarging or extending, equipping, operating and
maintaining water management, water supply, sewer and waste water management, bridges
or culverts, district roads, landscaping, street lights and other basic infrastructure projects
within or outside the boundaries of the District. The District is governed by a five-member
Board of Supervisors who are elected for four year terms. The District operates within the
criteria established by Chapter 190.
As required by GAAP, these financial statements present the District (the primary
government) as a stand-alone government. The reporting entity for the District includes all
functions of government in which the District's Board exercises oversight responsibility.
Oversight responsibility includes, but is not limited to, financial interdependency, selection of
governing authority, designation of management, significant ability to influence operations
and accountability for fiscal matters.
Based upon the application of the above-mentioned criteria as set forth by the
Governmental Accounting Standards Board the District has identified no component units.
2. Measurement Focus and Basis of Accounting
The basic financial statements of the District are composed of the following:
• Government-wide financial statements
• Fund financial statements
• Notes to financial statements
- 15-
Cedar Hammock Community Development District
NOTES TO FINANCIAL STATEMENTS
September 30, 2017
NOTE A—SUMMARY OF ACCOUNTING POLICIES (CONTINUED)
2. Measurement Focus and Basis of Accounting (Continued)
a. Government-wide Financial Statements
Government-wide financial statements report all non-fiduciary information about the
reporting government as a whole. These statements include the governmental activities
of the primary government. The effect of interfund activity has been removed from these
statements.
Governmental activities are normally supported by special assessments and interest.
Amounts paid to acquire capital assets are capitalized as assets, rather than reported as
an expenditure. Proceeds of long-term debt are recorded as liabilities in the
government-wide financial statements, rather than as an other financial source.
Amounts paid to reduce long-term indebtedness of the reporting government are
reported as a reduction of the related liability, rather than as an expenditure.
b. Fund Financial Statements
The underlying accounting system of the District is organized and operated on the basis
of separate funds, each of which is considered to be 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, revenues and expenditures or expenses,
as appropriate. Governmental resources are allocated to and accounted for in individual
funds based upon the purposes for which they are to be spent and the means by which
spending activities are controlled.
Fund financial statements for the primary government's governmental funds are
presented after the government-wide financial statements. These statements display
information about major funds individually.
- 16-
Cedar Hammock Community Development District
NOTES TO FINANCIAL STATEMENTS
September 30, 2017
NOTE A—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
2. Measurement Focus and Basis of Accounting (Continued)
b. Fund Financial Statements (Continued)
Governmental Funds
The District classifies fund balance according to Governmental Accounting Standards
Board Statement 54 — Fund Balance Reporting and Governmental Fund Type
Definitions. The Statement requires the fund balance for governmental funds to be
reported in classifications that comprise a hierarchy based primarily on the extent to
which the government is bound to honor constraints on the specific purposes for which
amounts in those funds can be spent. The classifications include non-spendable,
restricted, committed, assigned and unassigned.
The District has a policy governing the fund balance classifications.
Nonspendable Fund Balance — This classification consists of amounts that cannot be
spent because they are either not in spendable form or are legally or contractually
required to be maintained intact.
Restricted Fund Balance — This classification includes amounts that can be spent only
for specific purposes stipulated by constitution, external resource providers, or through
enabling legislation.
Assigned Fund Balance — This classification consists of the Board of Supervisors' intent
to be used for specific purposes, but are neither restricted nor committed.
Unassigned Fund Balance — This classification is the residual classification for the
government's general fund and includes all spendable amounts not contained in the
other classifications. Unassigned fund balance is considered to be utilized first when an
expenditure is incurred for purposes for which amounts in any of those unrestricted fund
balance classifications could be used.
Fund Balance Spending Hierarchy— For all governmental funds except special revenue
funds, when restricted, committed, assigned, and unassigned fund balances are
combined in a fund, qualified expenditures are paid first from restricted or committed
fund balance, as appropriate, then assigned and finally unassigned fund balances.
- 17-
Cedar Hammock Community Development District
NOTES TO FINANCIAL STATEMENTS
September 30, 2017
NOTE A—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
2. Measurement Focus and Basis of Accounting (Continued)
b. Fund Financial Statements(Continued)
Governmental Funds (Continued)
Expenditures generally are recorded when a liability is incurred, as under accrual
accounting. Interest associated with the current fiscal period is considered to be an
accrual item and so has been recognized as revenue of the current fiscal period.
Revenues are considered to be available when they are collected within the current
period or soon thereafter to pay liabilities of the current period.
Under the current financial resources measurement focus, only current assets and
current liabilities are generally included on the balance sheet. The reported fund
balance is considered to be a measure of "available spendable resources".
Governmental fund operating statements present increases (revenues and other
financial sources) and decreases (expenditures and other financing uses) in net current
assets. Accordingly, they are said to present a summary of sources and uses of
"available spendable resources"during a period.
Because of their spending measurement focus, expenditure recognition for
governmental fund types excludes amounts represented by non-current liabilities. Since
they do not affect net current assets, such long-term amounts are not recognized as
governmental fund type expenditures or fund liabilities.
Amounts expended to acquire capital assets are recorded as expenditures in the year
that resources were expended, rather than as fund assets. The proceeds of long-term
debt are recorded as an other financing source rather than as a fund liability.
3. Basis of Presentation
a. Governmental Major Funds
General Fund — The General Fund is the District's primary operating fund. It accounts
for all financial resources of the general government.
- 18 -
Cedar Hammock Community Development District
NOTES TO FINANCIAL STATEMENTS
September 30, 2017
NOTE A—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
3. Basis of Presentation (Continued)
b. Non-current Governmental Assets/Liabilities
GASB Statement 34 requires that non-current governmental assets, such as land and
buildings, and non-current governmental liabilities, such as bonds payable, be reported
in the governmental activities column in the government-wide statement of net position.
4. Assets, Liabilities, and Net Position or Equity
a. Cash and Investments
Florida Statutes require state and local governmental units to deposit monies with
financial institutions classified as "Qualified Public Depositories," a multiple financial
institution pool whereby groups of securities pledged by the various financial institutions
provide common collateral from their deposits of public funds. This pool is provided as
additional insurance to the federal depository insurance and allows for additional
assessments against the member institutions, providing full insurance for public
deposits.
The District is authorized to invest in those financial instruments as established by
Section 218.415, Florida Statutes. The authorized investments consist of:
1. Direct obligations of the United States Treasury;
2. The Local Government Surplus Funds Trust or any intergovernmental investment
pool authorized pursuant to the Florida Interlocal Cooperative Act of 1969;
3. Interest-bearing time deposits or savings accounts in authorized qualified public
depositories;
4. Securities and Exchange Commission, registered money market funds with the
highest credit quality rating from a nationally recognized rating agency.
b. Restricted Assets
Certain assets of the District and a corresponding liability or portion of net position is
classified as restricted on the statement of net position because their use is limited either
by law through constitutional provisions or enabling legislation; or by restrictions
imposed externally by creditors. In a fund with both restricted and unrestricted assets,
qualified expenses are considered to be paid first from restricted net position and then
from unrestricted net position.
- 19 -
Cedar Hammock Community Development District
NOTES TO FINANCIAL STATEMENTS
September 30, 2017
NOTE A—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
4. Assets, Liabilities, and Net Position or Equity(Continued)
c. Capital Assets
Capital assets, which include property, plant and equipment, are reported in the
applicable governmental or business-type activities column.
The District defines capital assets as assets with an initial, individual cost of $5,000 or
more and an estimated useful life in excess of one year. The valuation basis for all
assets is historical cost.
The costs of normal maintenance and repairs that do not add to the value of the asset or
materially extend its useful life are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are
constructed.
Depreciation of capital assets is computed and recorded by utilizing the straight-line
method. Estimated useful lives of the various classes of depreciable capital assets are
as follows:
Buildings 7-39 years
Improvements other than buildings 20-40 years
Machinery and equipment 5-10 years
d. Budgets
Budgets are prepared and adopted after public hearings for the governmental funds,
pursuant to Chapter 190, Florida Statutes. The District utilizes the same basis of
accounting for budgets as it does for revenues and expenditures in its various funds.
The legal level of budgetary control is at the fund level. All budgeted appropriations
lapse at year end. Formal budgets are adopted for the general and debt service funds.
As a result, deficits in the budget columns of the accompanying financial statements may
occur.
-20-
Cedar Hammock Community Development District
NOTES TO FINANCIAL STATEMENTS
September 30, 2017
NOTE B — RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL
STATEMENTS
1. Explanation of Differences Between the Governmental Fund Balance Sheet and the
Government-wide Statement of Net Position
"Total fund balances" of the District's governmental funds, $615,889, differs from "net
position" of governmental activities, $13,970,378, reported in the Statement of Net Position.
This difference primarily results from the long-term economic focus of the Statement of Net
Position versus the current financial resources focus of the governmental fund balance
sheet. The effect of the differences is illustrated below.
Capital related items
When capital assets (land, buildings, infrastructure and equipment that are to be used in
governmental activities) are purchased or constructed, the cost of those assets is reported
as expenditures in governmental funds. However, the Statement of Net Position included
those capital assets among the assets of the District as a whole.
Land and improvements $ 10,991,512
Buildings and improvements 359,117
Infrastructure 5,747,726
Equipment 35,472
Accumulated depreciation (3,779,338)
Total $ 13,354,489
2. Explanation of Differences Between the Governmental Fund Operating Statements
and the Statement of Activities
The "net change in fund balances" for government funds, $(101,513), differs from the
"change in net position"for governmental activities, $(180,820), reported in the Statement of
Activities. The differences arise primarily from the long-term economic focus of the
Statement of Activities versus the current financial resources focus of the governmental
funds. The effect of the differences is illustrated below.
Capital related items
When capital assets that are to be used in governmental activities are purchased or
constructed, the resources expended for those assets are reported as expenditures in
governmental funds. However, in the statement of activities, the costs of those assets is
allocated over their estimated useful lives and reported as depreciation expense. As a
result,fund balances decrease by the amount of financial resources expended, whereas net
position decrease by the amount of depreciation expense charged for the year.
Depreciation $ (251,234)
Capital disposal (45,318)
Capital outlay 217,245
Total $ (79,307)
-21 -
Cedar Hammock Community Development District
NOTES TO FINANCIAL STATEMENTS
September 30, 2017
NOTE C—CASH AND INVESTMENTS
All deposits are held in qualified public depositories and are included on the accompanying
balance sheet as cash and investments.
Custodial Credit Risk— Deposits
Custodial credit risk is the risk that in the event of a bank failure, the Districts deposits may not
be returned to it. The District does not have a formal deposit policy for custodial credit risk;
however, they follow the provisions of Chapter 280, Florida Statutes regarding deposits and
investments. As of September 30, 2017, the District's bank balance was $416,791 and the
carrying value was $256,713. Exposure to custodial credit risk was as follows. The District
maintains all deposits and certificates of deposit in a qualified public depository in accordance
with the provisions of Chapter 280, Florida Statutes, which means that all deposits are fully
insured by Federal Depositors Insurance or collateralized under Chapter 280, Florida Statutes.
Investments
The District's investment policy allows management to invest funds in investments permitted
under Section 218.415, Florida Statutes. As of September 30, 2017, the District had the
following investment and maturities:
Investment Maturities Fair Value
Certificate of Deposit 2/2019- 3/2018 $ 304,051
The District categorizes its fair value measurements within the fair value hierarchy recently
established by generally accepted accounting principles. The fair value is the price that would
be received to sell an asset, or paid to transfer a liability, in an orderly transaction between
market participants at the measurement date. The hierarchy is based on the valuation inputs
used to measure the fair value of the asset. The District uses a market approach in measuring
fair value that uses prices and other relevant information generated by market transactions
involving identical or similar assets, liabilities, or groups of assets and liabilities.
The District categorizes its fair value measurements within the fair value hierarchy recently
established by generally accepted accounting principles. The fair value is the price that would
be received to sell an asset, or paid to transfer a liability, in an orderly transaction between
market participants at the measurement date. The hierarchy is based on the valuation inputs
used to measure the fair value of the asset. The District uses a market approach in measuring
fair value that uses prices and other relevant information generated by market transactions
involving identical or similar assets, liabilities, or groups of assets and liabilities.
As of September 30, 2017 the District does not hold any investments subject to the fair value
hierarchy.
Concentration of Credit Risk
The District places no limit on the amount it may invest in any one issuer. The investment in
Certificate of Deposit is 100% of the District's total investments.
-22-
Cedar Hammock Community Development District
NOTES TO FINANCIAL STATEMENTS
September 30, 2017
NOTE D—SPECIAL ASSESSMENT REVENUES
Special assessment revenues recognized for the 2016-2017 fiscal year were levied in October
2016. All taxes are due and payable on November 1 or as soon as the assessment roll is
certified and delivered to the Tax Collector. Per Section 197.162, Florida Statutes, discounts
are allowed for early payment at the rate of 4% in November, 3% in December, 2% in January,
and 1% in February. Taxes paid in March are without discount.
All unpaid taxes become delinquent as of April 1. Virtually all unpaid taxes are collected via the
sale of tax certificates on, or prior to, June 1; therefore, there were no material taxes receivable
at fiscal year end.
NOTE E—CAPITAL ASSETS
Capital asset activity for the year ended September 30, 2017 was as follows:
Balance Balance
October 1, September 30,
2016 Additions Deletions 2017
Governmental Activities:
Capital assets, not being depreciated:
Land and improvements $ 10,991,512 $ - $ - $ 10,991,512
Total Capital Assets, Not Depreciated 10,991,512 - - 10,991,512
Capital assets, being depreciated:
Building and improvements 359,117 - - 359,117
Infrastructure 5,627,591 217,245 97,110 5,747,726
Equipment 35,472 - - 35,472
Total Capital Assets, Being Depreciated 6,022,180 217,245 97,110 6,142,315
Less accumulated depreciation far:
Building and improvements (177,620) (20,655) - (198,275)
Infrastructure (3,373,251) (227,816) (51,792) (3,549,275)
Equipment (29,025) (2,763) - (31,788)
Total Accumulated Depreciation (3,579,896) (251,234) (51,792) (3,779,338)
Total Capital Assets Depreciated, Net 2,442,284 (33,989) 45,318 2,362,977
Governmental Activities Capital Assets $ 13,433,796 $ (33,989) $ 45,318 $ 13,354,489
Depreciation, ($251,234), and loss on disposal of assets, ($45,318),were charged to physical
environment.
NOTE F—RISK MANAGEMENT
The government is exposed to various risks of loss related to torts; theft of, damage to and
destruction of assets; errors and omissions; and natural disasters for which the government
carries commercial insurance.
-23 -
et: Berger, Toombs, Elam,
Gaines & Frank
Certified Public Accountants PL
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
772/461-6120 1/461-1155
FAX: 772/468-9278
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT
OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
Cedar Hammock Community Development District
Collier County, Florida
We have audited, in accordance with the auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards issued by the Comptroller General of the United States, the financial
statements of Cedar Hammock Community Development District, as of and for the year ended
September 30, 2017, and the related notes to the financial statements, and have issued our
report thereon dated May 15, 2018.
Internal Control Over Financial Reporting
In planning and performing our audit, we considered Cedar Hammock Community Development
District's internal control over financial reporting to determine the audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinions on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of Cedar
Hammock Community Development District's internal control. Accordingly, we do not express
an opinion on the effectiveness of Cedar Hammock Community Development 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 and correct misstatements on a timely basis. A material weakness is a
deficiency, or combination of deficiencies, in internal control, such that there is a reasonable
possibility that a material misstatement of the entity's financial statements will not be prevented,
or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet
important enough to merit attention by those charged with governance.
Our consideration of internal control 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 that might be material weaknesses or significant deficiencies. Given these
limitations, during our audit we did not identify any deficiencies in internal control that we
consider to be material weaknesses. However, material weaknesses may exist that have not
been identified.
Fort Pierce/Stuart
Member AICPA Member AICPA Divis24ion For CPA Firms Member FICPA
Private Companies Practice Section
Sa/ Gainnes& Fra bk, Elam,
To the Board of Supervisors
Cedar Hammock Community Development District
Collier County, Florida
Compliance and Other Matters
As part of obtaining reasonable assurance about whether Cedar Hammock Community
Development District's 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 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.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of
the entity's internal control or on compliance. This report is an integral part of an audit
performed in accordance with Government Auditing Standards in considering the entity's
internal control and compliance. Accordingly, this communication is not suitable for any other
purpose.
3/Mi 4 661 t
Berger, Toombs, Elam, Gaines & Frank
Certified Public Accountants
Fort Pierce, Florida
May 15, 2018
-25-
cc�c, Berger, Toombs, Elam,
-re Gaines & Frank
Certified Public Accountants PL
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
772/461-6120//461-1155
FAX: 772/468-9278
MANAGEMENT LETTER
To the Board of Supervisors
Cedar Hammock Community Development District
Collier County, Florida
Report on the Financial Statements
We have audited the financial statements of the Cedar Hammock Community Development
District as of and for the year ended September 30, 2017, and have issued our report thereon
dated May 15, 2018.
Auditor's Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United
States; the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States and Chapter 10.550, Rules
of the Florida Auditor General.
Other Reports and Schedule
We have issued our Independent Auditor's Report on Internal Control over Financial Reporting
and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in
Accordance with Government Auditing Standards and our Independent Auditor's Report on an
examination conducted in accordance with AICPA Professionals Standards, AT-C Section 315
regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor
General. Disclosures in that report, which is dated May 15, 2018, should be considered in
conjunction with this Management Letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not
corrective actions have been made to address findings and recommendations made in the
preceding financial audit report. There were no findings or recommendations made in the
preceding financial audit report.
Financial Condition
Section 10.554(1)(1)5.a. and 10,556(7), Rules of the Auditor General, requires us to apply
appropriate procedures and communicate the results of our determination as to whether or not
Cedar Hammock Community Development District has met one or more of the conditions
described in Section 218.503(1), Florida Statutes, and to identify the specific conditions met. In
connection with our audit, we determined that the Cedar Hammock Community Development
District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.
Fort Pierce/Stuart
-26-
Member AICPA Member AICPA Division For CPA Firms Member FICPA
Private Companies Practice Section
erCi
To
Gaines& Frabk Elam,
44
G,effel n,uk�u.wu Pl
To the Board of Supervisors
Cedar Hammock Community Development District
Pursuant to Sections 10.554(1)(i)5.c. and 10.556(8), Rules of the Auditor General, we applied
financial conditions assessment procedures as of September 30, 2017 for the Cedar Hammock
Community Development District. It is management's responsibility to monitor the Cedar
Hammock Community Development District's financial condition; our financial condition
assessment was based in part on the representations made by management and the review of
the financial information provided by the same.
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any
recommendations to improve financial management. In connection with our audit, we did not
have any such recommendations.
Annual Financial Report
Section 10.554(1)(i)5.b. and 10.556(7), Rules of the Auditor General, requires that we apply
appropriate procedures and communicate the results of our determination as to whether the
annual financial report for the Cedar Hammock Community Development District for the fiscal
year ended September 30, 2017, filed with the Florida Department of Financial Services
pursuant to Section 218,32(1)(a), Florida Statutes, is in agreement with the annual financial
audit report for the fiscal year ended September 30, 2017. In connection with our audit, we
determined that these two reports were in agreement.
Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate
noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred,
or are likely to have occurred, that have an effect on the financial statements that is less than
material but which warrants the attention of those charged with governance. In connection with
our audit, we did not note any such findings.
Purpose of this Letter
Our Management Letter is intended solely for the information and use of the Legislative Auditing
Committee, members of the Florida Senate and the Florida House of Representatives, the
Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and
applicable management, and is not intended to be and should not be used by anyone other than
these specified parties.
aar, 1xm/oo'
)6./Ate) ,w ...f
Berger, Toombs, Elam, Gaines& Frank
Certified Public Accountants PL
Fort Pierce, Florida
May 15, 2018
-27-
cjc Berger, Toombs, Elam,
-� Gaines & Frank
Certified Public Accountants PL
600 Citrus Avenue
Suite 200
Fort Pierce,Florida 34950
772/461-6120//461-1155
FAX: 772/468-9278
INDEPENDENT ACCOUNTANT'S REPORT/COMPLIANCE
WITH SECTION 218.415, FLORIDA STATUTES
To the Board of Supervisors
Cedar Hammock Community Development District
Collier County, Florida
We have examined Cedar Hammock Community Development District's compliance with
Section 218.415, Florida Statutes during the year ended September 30, 2017. Management is
responsible for Cedar Hammock Community Development District's compliance with those
requirements. Our responsibility is to express an opinion on Cedar Hammock Community
Development District's compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the
American Institute of Certified Public Accountants and, accordingly, included examining, on a
test basis, evidence about Cedar Hammock Community Development District's compliance with
those requirements and performing such other procedures as we considered necessary in the
circumstances, We believe that our examination provides a reasonable basis for our opinion.
Our examination does not provide a legal determination on Cedar Hammock Community
Development District's compliance with the specified requirements.
In our opinion, Cedar Hammock Community Development District complied, in all material
respects, with the aforementioned requirements during the year ended September 30, 2017.
32* J009)1661/vfl"
Berger, Toombs, Elam, Gaines & Frank
Certified Public Accountants PL
Fort Pierce, Florida
May 15, 2018
Fort Pierce/Stuart
- 28-
Member AICPA Member AICPA Division For CPA Firms Member FICPA
Private Companies Practice Section