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Backup Documents 07/09/2019 Item #16I1 161 1 BOARD OF COUNTY COMMISSIONERS MISCELLANEOUS CORRESPONDENCE July 9, 2019 1. MISCELLANEOUS ITEMS TO FILE FOR RECORD WITH ACTION AS DIRECTED: A. DISTRICTS: 1) Ave Maria Stewardship Community District: Proposed FY19/20 Budget 2) Cedar Hammock Community Development District: Meeting Agenda 04/08/2019; 04/23/2019; 05/14/2019 Meeting Minutes 04/01/2019; 04/08/2019; 04/11/2019; 04/23/2019; 05/14/2019 3) Heritage Bay Community Development District: Meeting Agenda 03/22/2019 Meeting Minutes 03/22/2019 4) Key Marco Community Development District: Meeting Agenda 03/20/2019; 04/17/2019 Meeting Minutes 03/20/2019; 04/17/2019 5) Naples Heritage Community Development District: Meeting Agenda 03/05/2019; 04/02/2019 Meeting Minutes 03/05/2019; 04/02/2019 6) Quarry Community Development District: Proposed FY19/20 Budget 7) Verona Walk Community Development District: Proposed FY19/20 Budget 8) Winding Cypress Community Development District: Proposed FY19/20 Budget B. OTHER: 1) Big Cypress Stewardship District: FY19/20 Budget 2) Immokalee Fire Control District: District Audit FY End 09/30/2018 3) North Collier Fire Control &Rescue District: District Audit FY End 09/30/2018 1 6 1 1 A 1 AVE MARIA STEWARDSHIP COMMUNITY DISTRICT do Special District Services, Inc. 2501 Burns Road, Suite A Palm Beach Gardens, Florida 33410 (561)630-4922 Fax: (561)630-4923 June 5, 2019 VIA CERTIFIED MAIL— RETURN RECEIPT REQUESTED Clerk of the Circuit Court Collier County Courthouse 3315 Tamiami Trail East Naples,Florida 34112-5324 Re: Ave Maria Stewardship Community District To Whom It May Concern: Pursuant to Florida law, enclosed please find a copy of the following document relative to the above referenced Stewardship Community District: 1.) Proposed Budget Fiscal Year 2019/2020 (Oct. 1,2019—Sept.30,2020) Should you have any questions or comments,please do not hesitate to contact our office. Sincerely, SPECIAL DISTRICT SERVICES, INC. (k,a,//i 11 .4------- Laura J. Ar' Enclosure co o o "' /-- rl'I-, N3!'7; = Ci-h zv �o r CJ N p n x- =I O D FILED 6/Kt/719 132icollier Co 1611 A 1 Ave Maria Stewardship Community District Proposed Budget For Fiscal Year 2019/2020 October 1, 2019 - September 30, 2020 1 6 1 1 A 1 AVE MARIA STEWARDSHIP COMMUNITY DISTRICT FISCAL YEAR 2019/2020 BUDGET TABLE OF CONTENTS Budget Summary Proposed Budget 3 Detailed Proposed Budget 4 Budget Comparison To Previous Year 5 Debt Service Detailed Proposed Series 2006 Debt Service Fund Budget 6 Detailed Proposed Series 2012 Debt Service Fund Budget 7 Detailed Proposed Series 2015(Maple Ridge)Debt Service Fund Budget 8 Detailed Proposed Series 2016(Maple Ridge)Debt Service Fund Budget 9 Detailed Proposed Series 2016 BANS Debt Service Fund Budget 10 Detailed Proposed Series 2018(Maple Ridge)Debt Service Fund Budget 11 Maintenance&Assessments Breakdown Detailed Proposed Maintenance Budget 12 Assessment Breakdown 13 Assessment Comparison 14 PROPOSED BUDGET 16 I 1 A 1 AVE MARIA STEWARDSHIP COMMUNITY DISTRICT FISCAL YEAR 2019/2020 OCTOBER 1,2019-SEPTEMBER 30,2020 Sources Revenue Percentage Assessments $ 3,596,063 48% Developer Contributions $ 3,923,385 52% Other $ - 0% Total Revenue $ 7,519,448 100% 52% 48% ■Assessments •Developer Contributions Sources Expenditures Percentage Administrative $ 281,048 4% Maintenance $ 1,868,500 25% Debt Payments $ 5,100,195 68% Discounts & Fees $ 269,705 4% Total Expenditures $ 7,519,448 100% 4% 3% ■Administrative 25% •Maintenance •Debt Payments tea., Discounts& Fees Page 3 DETAILED PROPOSED BUDGET 16 I 1 A 1 AVE MARIA STEWARDSHIP COMMUNITY DISTRICT FISCAL YEAR 2019/2020 OCTOBER 1,2019-SEPTEMBER 30,2020 FISCAL YEAR 2019/2020 REVENUES BUDGET O&M ASSESSMENTS 876,482 DEBT ASSESSMENTS 2,719,581 DEVELOPER CONTRIBUTION FOR 0&M 1,338,802 DEVELOPER CONTRIBUTION FOR DEBT 2,584,583 OTHER REVENUES 0 INTEREST 0 TOTAL REVENUES $ 7,519,448 EXPENDITURES ADMINISTRATIVE EXPENDITURES SUPERVISORS FEES 8,000 PAYROLL TAX EXPENSE 812 ENGINEERING 50,000 MANAGEMENT 70,216 SECRETARIAL 4,500 LEGAL 55,000 ASSESSMENT ROLL 15,000 AUDIT FEES 12,500 ARBITRAGE REBATE FEE 2,600 TRAVEL&LODGING 2,000 INSURANCE 11,870 LEGAL ADVERTISING 5,000 MISCELLANEOUS 4,000 POSTAGE 1,750 OFFICE SUPPLIES 3,500 DUES, LICENSE,&SUBSCRIPTIONS 500 MISCELLANEOUS FILINGS, NOTICES,ETC. 500 WEBSITE HOSTING FEES 2,500 TRUSTEE FEES 22,000 CONTINUING DISCLOSURE FEE 9,000 TOTAL ADMINISTRATIVE EXPENDITURES $ 281,048 MAINTENANCE EXPENDITURES MAINTENANCE 1,868,500 TOTAL MAINTENANCE EXPENDITURES $ 1,868,500 TOTAL EXPENDITURES $ 2,149,548 EXCESS OR(SHORTFALL) $ 5,369,900 BOND PAYMENTS , $ (5,100,195) BALANCE $ 269,705 COUNTY APPRAISER&TAX COLLECTOR COST (125,862) DISCOUNTS FOR EARLY PAYMENTS (143,843) NET EXCESS/(SHORTFALL) $ - Note: Reserve Fund Balance As Of 4-30-19 is$178,889.42 Page 4 1 6 1 1 A 1 DETAILED PROPOSED BUDGET COMPARISON AVE MARIA STEWARDSHIP COMMUNITY DISTRICT FISCAL YEAR 2019/2020 OCTOBER 1,2019-SEPTEMBER 30,2020 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2017/2018 2018/2019 2019/2020 REVENUES ACTUAL BUDGET BUDGET COMMENTS 0&M ASSESSMENTS 875,325 874,853 876,482 See Detail on Page 9 DEBT ASSESSMENTS 2,475,912 2,474,351 2,719,581 See Detail on Page 9 DEVELOPER CONTRIBUTION FOR 0&M 1,610,651 1,187,709 1,338,802 DEVELOPER CONTRIBUTION FOR DEBT 2,534,448 2,559,854 2,584,583 OTHER REVENUES 2,785 0 0 INTEREST 641 0 0 TOTAL REVENUES $ 7,499,763 $ 7,096,767 $ 7,519,448 EXPENDITURES ADMINISTRATIVE EXPENDITURES SUPERVISORS FEES 7,400 8,000 8,000 No Change From Previous Budget PAYROLL TAX EXPENSE 566 612 612 Supervisor Fees'7.65% ENGINEERING 39,600 50,000 50,000 No Change From Previous Budget MANAGEMENT 70,216 70,216 70,216 No Change From Previous Budget SECRETARIAL 2,000 4,500 4,500 No Change From Previous Budget LEGAL 52,627 55,000 55,000 No Change From Previous Budget ASSESSMENT ROLL 15,000 15,000 15,000 No Change From Previous Budget AUDIT FEES 10,900 12,500 12,500 No Change From Previous Budget ARBITRAGE REBATE FEE 2,600 1,500 2,600$1,100 Increase From Previous Budget TRAVEL&LODGING 4,850 2,000 2,000 No Change From Previous Budget INSURANCE 10,791 11,870 11,870 No Change From Previous Budget LEGAL ADVERTISING 5,039 5,000 5,000 No Change From Previous Budget MISCELLANEOUS 1,503 4,000 4,000 No Change From Previous Budget POSTAGE 1,422 1,750 1,750 No Change From Previous Budget OFFICE SUPPLIES 3,789 3,500 3,500 No Change From Previous Budget DUES, LICENSE,&SUBSCRIPTIONS 175 500 500 No Change From Previous Budget MISCELLANEOUS FILINGS,NOTICES,ETC. 0 500 500 No Change From Previous Budget WEBSITE HOSTING FEES 2,500 2,500 2,500 No Change From Previous Budget TRUSTEE FEES 20,192 22,000 22,000 No Change From Previous Budget CONTINUING DISCLOSURE FEE 8,000 8,000 9,000$1,000 Increase From Previous Budget TOTAL ADMINISTRATIVE EXPENDITURES $ 259,170 $ 278,948 $ 281,048 MAINTENANCE EXPENDITURES MAINTENANCE 2,139,476 1,718,000 1,868,500 Total Maintenance-See Detail On Page 8 TOTAL MAINTENANCE EXPENDITURES $ 2,139,476 $ 1,718,000 $ 1,868,500 TOTAL EXPENDITURES $ 2398,646 $ 1,996,948 $ 2,149,548 EXCESS OR(SHORTFALL) $ 5,101,117 $ 5,099,819 $ 5,369,900 BOND PAYMENTS (4,878,052) $ (4,848,629) $ (5,100,195.00)2020 P&I Payments BALANCE $ 223,065 $ 251,190 $ 269,705 COUNTY APPRAISER&TAX COLLECTOR COST (45,735) (117,222) (125,862)3.5%Of Total Roll(2%Appraiser,1.5%Collector) DISCOUNTS FOR EARLY PAYMENTS (119,993) (133,968) (143,843)4%Of Total Tax Roll NET EXCESS/(SHORTFALL) $ 57,337 $ - $ - Note:Reserve Fund Balance As Of 4-30-19 is$178,889.42 Page 5 DETAILED PROPOSED DEBT SERVICE BUDGET 16 I 1 A 1 AVE MARIA STEWARDSHIP DEVELOPMENT DISTRICT DEBT SERVICE FUND-SERIES 2006 FISCAL YEAR 2019/2020 OCTOBER 1,2019-SEPTEMBER 30,2020 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2017/2018 2018/2019 2019/2020 REVENUES ACTUAL BUDGET BUDGET Interest Income(06) 23,527 100 100 Net NAV Collection(06) 1,733,932 1,696,156 1,677,719 Developer Contribution(06) 0 0 0 Prepaid Bonds(06) 0 0 0 Total Revenues $ 1,757,459 $ 1,696,256 $ 1,677,819 EXPENDITURES Principal Payments(06) 600,000 630,000 660,000 Extraordinary Principal Payments(06) 60,000 0 0 Interest Payments(06) 1,111,869 1,066,256 1,027,819 Total Expenditures $ 1,771,869 $ 1,696,256 $ 1,677,819 Net Excess/(Shortfall) $ (14,410) $ - $ - Series 2006 Bond Information Original Par Amount= $26,245,000 Annual Principal Payments Due: Interest Rate= 5.125% May 1st Issue Date= December 2006 Annual Interest Payments Due: Maturity Date= May 2038 May 1st&November 1st Par Amount As Of 1/1/19= $21,010,000 Page 6 1611A1 DETAILED PROPOSED DEBT SERVICE BUDGET AVE MARIA STEWARDSHIP DEVELOPMENT DISTRICT DEBT SERVICE FUND-SERIES 2012 FISCAL YEAR 2019/2020 OCTOBER 1,2019-SEPTEMBER 30,2020 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2017/2018 2018/2019 2019/2020 REVENUES ACTUAL BUDGET BUDGET Interest Income(12) 26,704 100 100 Net NAV Collection(12) 230,674 225,730 375,040 Developer Contribution(12) 2,009,764 2,019,193 1,870,210 Prepaid Bonds(12) 0 0 0 Total Revenues $ 2,267,142 $ 2,245,023 $ 2,245,350 EXPENDITURES Principal Payments(12) 435,000 465,000 500,000 Extraordinary Principal Payments(12) 15,000 0 0 Interest Payments(12) 1,824,243 1,780,023 . 1,745,360 Total Expenditures $ 2,274,243 $ 2,246,023 s 2,245,350 Net Excess/(Shortfall) $ (7,100) $ - Series 2012 Bond Information Original Par Amount= $29,100,000 Annual Principal Payments Due: Interest Rate= 6.700% May 1st Issue Date= June 2012 Annual Interest Payments Due: Maturity Date= May 2042 May 1st&November 1st Par Amount As Of 1/1/19= $26,765,000 Page 7 1 6 1 1 A 1 DETAILED PROPOSED DEBT SERVICE BUDGET AVE MARIA STEWARDSHIP DEVELOPMENT DISTRICT DEBT SERVICE FUND-SERIES 2015(MAPLE RIDGE) FISCAL YEAR 2019/2020 OCTOBER 1,2019-SEPTEMBER 30,2020 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2017/2018 2018/2019 2019/2020 REVENUES ACTUAL BUDGET BUDGET Interest Income(15) 2,731 100 100 Net NAV Collection(15) 167,472 163,889 168,781 Developer Contribution(15) 0 7,142 0 Prepaid Bonds(15) 0 0 0 Total Revenues $ 170,204 5 171,131 $ 168,881 EXPENDITURES Principal Payments(15) 40,000 45,000 45,000 Extraordinary Principal Payments(15) 0 0 0 Interest Payments(15) 129,256 126,131 123,881 Total Expenditures $ 169,256 $ 171,131 $ 168,881 Net Excess/(Shortfall) $ 947 $ - $ - Series 201$Bond(Maple Ridge)Information Original Par Amount= $2,530,000 Annual Principal Payments Due: Interest Rate= 5.0%-5.375% May 1st Issue Date= February 2015 Annual Interest Payments Due: Maturity Date= May 2045 May 1st&November 1st Par Amount As Of 1/1/19= $2,415,000 Page 8 1611A1 DETAILED PROPOSED DEBT SERVICE BUDGET AVE MARIA STEWARDSHIP DEVELOPMENT DISTRICT DEBT SERVICE FUND-SERIES 2016(MAPLE RIDGE) FISCAL YEAR 2019/2020 OCTOBER 1,2019-SEPTEMBER 30,2020 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2017/2018 2018/2019 2019/2020 REVENUES ACTUAL BUDGET BUDGET Interest Income(16) 2,314 100 100 Net NAV Collection(16) 207,432 203,000 226,181 Developer Contribution(16) 16,096 20,938 0 Prepaid Bonds(16) 0 0 0 Total Revenues $ 225,843 $ 224,038 $ 226,281 EXPENDITURES Principal Payments(16) 50,000 50,000 55,000 Extraordinary Principal Payments(16) 0 0 0 Interest Payments(16) 177,975 174,038 171,281 Total Expenditures $ 227,975 $ 224,038 $ 226,281 Net Excess/(Shortfall) $ (2,132) $ - $ - Note:Capitalized Interest Was Set-Up Through November 1,2017 Sidles 2016 Bond(Maple Ridge)information Original Par Amount= $3,390,000 Annual Principal Payments Due: Interest Rate= 5.250% May 1st Issue Date= October 2016 Annual Interest Payments Due: Maturity Date= May 2047 May 1st&November 1st Par Amount As Of 1/1/19= $3,340,000 Page 9 1611A1 DETAILED PROPOSED DEBT SERVICE BUDGET AVE MARIA STEWARDSHIP D?VELOPMENT DISTRICT DEBT SERVICE FUND-SERIES 2016(BOND ANTICIPATION NOTES) FISCAL YEAR 2019/2020 OCTOBER 1,2019-SEPTEMBER 30,2020 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2017/2018 2018/2019 2019/2020 REVENUES ACTUAL BUDGET BUDGET Interest Income(16 BANS) 4,439 100 100 Net NAV Collection(16 BANS) 0 0 0 Developer Contribution(16 BANS) 512,681 512,581 512,681 Prepaid Bonds(16 BANS) 0 0 0 Total Revenues $ 517,121 $ 512,681 $ 512,681 EXPENDITURES Principal Payments(16 BANS) 0 0 0 Extraordinary Principal Payments(16 BANS) 0 0 0 Interest Payments(16 BANS) 512,681 512,681 512,681 Total Expenditures $ 512,681 $ 512,681 $ 512,681 Net Excess/(Shortfall) $ 4,439 $ - $ - Note:Capitalized Interest Was Set-Up Through November 1.2017 Series 2016 BANS Information Original Par Amount= $11,085,000 Annual Principal Payments Due: Interest Rate= 4.630% N/A Issue Date= October 2016 Annual Interest Payments Due: Maturity Date= November 2021 May 1st&November 1st Par Amount As Of 1/1/19= $11,085,000 Page 10 161 1A 1 DETAILED PROPOSED DEBT SERVICE BUDGET AVE MARIA STEWARDSHIP DEVELOPMENT DISTRICT DEBT SERVICE FUND-SERIES 2018(MAPLE RIDGE) FISCAL YEAR 2019/2020 OCTOBER 1,2019-SEPTEMBER 30,2020 FISCAL YEAR FISCAL YEAR FISCAL YEAR '1 2017/2018 2018/2019 2019/2020 REVENUES ACTUAL BUDGET BUDGET Interest Income(18) 0 0 100 Net NAV Collection(18) 0 0 269,083 Developer Contribution(18) 0 0 O Capitalized Interest To Fund FY 18-19 Interest Payments 0 210,653 0 Total Revenues $ - $ 210,653 $ 269,183 EXPENDITURES Principal Payments(18) 0 0 60,000 Extraordinary Principal Payments(18) 0 0 0 Interest Payments(18) 0 210,653 209,183 Total Expenditures $ - $ 210,653 $ 269,183 Net Excess/(Shortfall) $ - $ - $ 1 Note:Capitalized Interest Was Set-Up Through May 1,2019 Series 2018 Bond(Maple Ridge)Information Original Par Amount= $4,000,000 Annual Principal Payments Due: Interest Rate= 4.9%-5.375% May 1st Issue Date= June 2018 Annual Interest Payments Due: Maturity Date= May 2049 May 1st&November 1st Par Amount As Of 1/1/19= $4,000,000 Page 11 DETAILED PROPOSED MAINTENANCE BUDGET 16 I 1 A 1 AVE MARIA STEWARDSHIP COMMUNITY DISTRICT FISCAL YEAR 2019/2020 OCTOBER 1, 2019-SEPTEMBER 30, 2020 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2017/2018 2018/2019 2019/2020 ACTUAL BUDGET BUDGET MAINTENANCE EXPENDITURES AQUATIC REPLACEMENTS 0 0 0 IRRIGATION REPAIR 70,000 40,000 85,000 MISCELLANEOUS MAINTENANCE 4,044 0 0 ELECTRIC (STREETLIGHTS, LANDSCAPE) 75,353 85,000 85,000 STREET SWEEPING 0 5,000 5,000 STRIPING & TRAFFIC MARKINGS 0 25,000 25,000 STREET LIGHT MAINTENANCE 74,600 50,000 50,000 SIDEWALK/CURB REPAIRS 28,772 29,500 40,000 LANDSCAPE MAINT/ENHANCE (ROADWAY, ENTRIES): 107,236 0 0 MAINTENANCE CONTRACTS 563,140 600,000 615,000 TREE TRIMMING 62,258 30,000 45,000 STORM CLEANUP 0 25,000 25,000 STORM CLEANUP- ELECTRIC 123,977 0 0 STORM CLEANUP- LANDSCAPING 84,460 0 0 PLANT REPLACEMENT 27,945 30,000 30,000 MULCH & MISCELLANEOUS 81,843 80,000 140,000 WATER MANAGEMENT & DRAINAGE 3,600 4,000 4,000 ENTRY FEATURE WATER 2,036 1,000 1,000 MISCELLANEOUS UTILITIES 255 2,500 2,500 IRRIGATION WATER 69,622 100,000 100,000 FOUNTAIN MAINTENANCE 24,663 10,000 10,000 RODENT/PEST CONTROL 3,975 2,000 4,000 EQUIPMENT REPAIR 789 0 0 SIGNAGE REPAIR 5,697 10,000 10,000 STORM DRAIN CLEANING 17,818 15,000 15,000 DRAINAGE/LAKE MAINTENANCE/LITTORALS 62,367 60,000 60,000 AERATORS 800 1,000 1,000 PRESERVE MAINTENANCE 73,398 50,000 50,000 SMALL TOOLS 2,468 2,500 2,500 MISCELLANEOUS REPAIRS 1,610 0 0 VEHICLE LEASE/FUEL/REPAIRS (MAINT TECH) 2,340 5,000 5,000 MOSQUITO CONTROL 289,734 200,000 200,000 FISH STOCKING 0 0 0 TEMP FIRE FACILITY OPERATING COSTS 87,887 80,000 80,000 ADMINISTRATIVE SUPPLIES 0 500 500 MAINTENANCE TECHNICIANS 82,861 82,500 85,500 BASE MANAGEMENT FEE 18,531 20,000 20,000 ADMIN PAYROLL 45,269 30,000 30,000 TOTAL MAINTENANCE EXPENDITURES $ 2,099,347 $ 1,675,500 $ 1,826,000 RESERVE FUND 27,500 27,500 27,500 CONTINGENCY FUND 12,629 15,000 15,000 TOTAL $ 2,139,476 $ 1,718,000 $ 1,868,500 Page 12 i...41 c 12° $m 0o 40 u-) o m_ C COP,o COO W co co elN m E O m N O h O NTO0 re 01 YI 1."4 .5 m N NOIOaNNN O V e.e.co A mono et 4— o `d 7� 0 omr)o.- a O. cm CCCCCCpppppp m m�, 0) co up b N 0 gi r a a a 40 wwrsw49h ¢ cc 2 n m; co 8. ooc gm I N y re w 0) 2 vi lei Ca a CD m o N 0 •m 0 C) 0) h N Ueco .` 2 oi ma N_ CO i0 a N 8o 3m _ ▪C H 0 E C N soo Q O N 9 e-, N N V ffic C.Y mm t▪ ea co '3• CO 10 +r 0coco m p p y 2 le: 40 00md 0 0) I, OD 0 2 ob Y C feE • n rN0O 0 r in V ORa R 00)0)0) !!AA Pi HO CO- cW a G N Oco n - 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Cm tEp a '& rtI T3 . ). 0 1 CO :0Q lL lL L a a 0 $ 2 2 I = U C Y H to ; a 06 a J c a m O CO J ce C 161lit 1 Ave Maria Stewardship Community District Debt Assessment Comparison 2019-2020 FY 2018-2019 FY 2019-2020 Number of Per Unit Per Unit Type Bonds Series Units Assessment Assessment Multi Family 2006 166 $825.15 $825.15 Single Family 2006 1,170 $1,285.15 $1,285.15 2006 +2015 394 $1,734.84 $1,734.84 2006 +2016 270 $1,958.34 $1,958.34 2012 136 $1,597.15 $1,597.15 2012 + 2016 94 $2,270.34 $2,270.34 2012 +2018 89 $2,264.60 $2,264.60 ALF Apartments 0 $27.78 $27.78 Apartments 0 $69.44 $69.44 Low Affordable Housing 48 $48.54 $48.54 Retail/Entertainment/Service (sqft) 140,442 $0.37 $0.37 Professional Offices (sqft) 51,529 $0.23 $0.23 Light Manufacturing (sqft) 417,048 $0.15 $0.15 Hotel (rooms) 0 $273.07 $273.07 Medical Facilities (sqft) 10,904 $0.75 $0.75 Institutional -AM University (students) 1,059 $16.58 $16.58 Private K-12 School (students) 275 $25.90 $25.90 Assessments Include the Following : 4% Discount for Early Payments 1.5% County Tax Collector Administrative Cost 2% County Property Appraiser Administrative Cosi Page 14 1611A1 Ave Maria Master Irriaflon Utility Proposed Budget For Fiscal Year 2019/2020 October 1, 2019 - September 30, 2020 ' 1 6 I 1 A 1 PROPOSED AVE MARIA MASTER IRRIGATION UTILITY BUDGET AVE MARIA STEWARDSHIP COMMUNITY DISTRICT FISCAL YEAR 2019/2020 OCTOBER 1,2019-SEPTEMBER 30, 2020 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2017/2018 2018/2019 2019/2020 REVENUES ACTUAL BUDGET BUDGET COMMENTS AMUC Income 610,114 668,250 703,400 Approximately 3/5 of Expenditures Developer Contribution 136,171 222,750 469,000 Approximately 2/5 of Expenditures Peninsula True-Up Of Expenditures 0 75,000 0 Estimate Of True-Up Of Expenditures Total Revenues $ 746,285 $ 966,000 $ 1,172,400 EXPENDITURES Operating Fee 518,382 726,000 890,400 Estimate of$74,200 per Month AMUC Bulk Water Charge 232,708 240,000 282,000 Estimate of$23,500 per Month Other Expenses 0 0 0 Total Expenditures $ 751,089 $ 966,000 $ 1,172,400 Excess I(Shortfall) $ (4,804) $ - $ - Note:Utility Fund Balance As Of 9/30/18 Was$46,735 1 6 1 1 A 2 MINUTES OF MEETING CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT A special bid meeting of the Board of Supervisors of the Cedar Hammock Community Development District was held on Monday, April 1, 2019 at 3:05 p.m. at Cedar Hammock Clubhouse, 8660 Cedar Hammock Boulevard,Naples,Florida. Present: Norman Day Chairman Justin Faircloth District Manager Sam Marshall District Engineer Representative from Kelly Brothers, Inc. The following is a summary of the discussions and actions taken at the April 1, 2019 Cedar Hammock Board of Supervisors special bid meeting. FIRST ORDER OF BUSINESS Roll Call o Mr. Faircloth called the meeting to order. SECOND ORDER OF BUSINESS New Business A. Opening of Bulkhead&Bridge Replacement& Repair Project Bids o Mr. Marshall opened the bids Kelly Brothers, Inc. • A bid was received at 2:43 p.m. in a sealed envelope and an electronic version of the bid was also provided. • Mr. Marshall reviewed Kelly Brothers, Inc. bid sheet and read out the items and provided costs. Florida Marine Construction • Mr. Marshall indicated it was in a sealed envelope and received at 2:10 pm at the Fort Myers office of Banks Engineering. • Mr. Marshall reviewed the Florida Marine Construction bid sheet and read out the bridge proposal form and all the costs. • Mr. Day questioned whether they had a mobilization for each bridge. 1 1611A2 April 1,2019 Cedar Hammock CDD • Discussion ensued regarding the fact that Florida Marine only bid on phase one and not the other items in the bid request. AEU Construction • Discussion ensued whether this bid would be accepted since it was not sent in the format requested. • It was noted that the bid was received before 3:00 pm by email to Mr. Marshall and copied to Ralph of Bridging Solutions and District Manager,Justin Faircloth. It was also hand delivered to the Banks Engineering Charlotte County office prior to 3:00 pm. Mr. Marshall read the bid information off, but indicated the District Attorney, Dan Cox, will make the final determination whether to consider the bid an official bid. • Mr. Marshall reviewed and read the bids of the area and costs for the bridges only. • Costs were itemized and presented. o Mr. Faircloth stated they received two bids for the walls and two bids for the bridges. Discussion ensued. THIRD ORDER OF BUSINESS Adjournment o The meeting adjourned at 3:34 pm. / , in Faircloth, Secretary Norman Day, Chi ,Q4 �stan 2 1611A ? Cedar Hammock Community Development District Board of Supervisors Norman Day,Chairman Quentin Greeley,Vice Chairman Justin Faircloth,District Manager Fred Bally,Assistant Secretary Dan Cox,District Counsel John Martino,Assistant Secretary Sam Marshall,District Engineer Gene T.Bolton,Assistant Secretary Regular Meeting Agenda April 8,2019—2:00 p.m. 1. Roll Call 2. Approval of Agenda 3. Public Comments on Agenda Items 4. Old Business 5. New Business A. Presentation of Bulkhead &Bridge Repair&Replacement Bids B. Board Interviews of Bidders 6. Attorney's Report A. Draft Letter to Master Association Regarding Use of District's Roadways for Staging B. Update on Claim with Tekram Services 7. Engineer's Report A. New District Map Update 8. Manager's Report A. Approval of the Minutes of the March 11,2019 Meeting B. Financial Report C. Letter from Berger,Toombs,Elam,Gaines &Frank D. Discussion of Fiscal year 2020 Modified Tentative Budget i. Draft Notice to Owners Regarding Public Hearing on FY2020 Budget E. Proposed FY2020 Meeting Schedule F. Follow-Up Items i. FEMA Update ii. Phoenix Roofing Cedar Hammock Circle Damage Update iii. Cedar Hammock Circle/Sawgrass Way Paving Project Update � f) 11A2 Cedar Hammock CDD March 11,2019 Page 2 iv. Camera System Install Update v. Gatehouse Repair Update 9. Supervisors Requests 10.Audience Comments 1L Adjournment THE NEXT REGULAR MEETING IS SCHEDULED FOR MAY 13,2019 IS PUBLIC HEARING TO ADOPT THE FY2020 BUDGET District Office: Meeting Location: 5911 Country Lakes Drive Cedar Hammock Clubhouse Fort Myers,Florida 8660 Cedar Hammock Boulevard 239-245-7118 Naples,Florida www.CedarHammockCDD.com 1 6 1 1 A 2 a rs BkxiL '';, rtillii NaplesNews.con Published Daily Naples,FL 34110 Affidavit of Publication State of Florida Counties of Collier and Lee Before the undersigned they serve as the authority, personally appeared Natalie Zollar who on oath says that she serves as Inside Sales Manager of the Naples Daily News,a daily newspaper published at Naples,in Collier County, Florida;distributed in Collier and Lee counties of Florida;that the attached copy of the advertising was published in said newspaper on dates listed.Affiant further says that the said Naples Daily News is a newspaper published at Na- ples,in said Collier County,Florida,and that the said newspaper has heretofore been continuously published in said Collier County, Florida;distributed in Collier and Lee counties of Florida,each day and has been entered as second class mail matter at the post office in Naples, in said Collier County,Florida,for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. Customer Ad Number Copyline P.O.# CEDAR HAMMOCK COMMUNITY 2248785 Notice of Meetings C Pub Dates March 14,2019 , f d fitet.t )Ma-i (Sign ture of affiant) ,•,;;V .. KAROLEKANGAS I ., 1, Ur Public-SWR of Florida r Sworn to and subscribed before me , . Com,lon2Gc12604l This March 14,2019 `' m.MyCnmEpAe,Jul 29.2021 P `1"; .,., enndedlrouphN....,A.. (f (Signature of affiant) 1611A2 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 2:00 p.m. on the second Monday of the following months except as noted: 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 becauseofa 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 7.1-1 for aid in contacting the District Office. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made,including the testimony and evidence upon which such appeal is to be based. Justin Faircloth District Manager March 14,2019 No.2248785 1 6 1 1 A 2 Agenda Page21 CEDAR HAMMOCK Community Development District Financial Report February 28, 2019 Prepared by: 6:6,4 INF�RHAyMASR�K 1 6 1 1 A 2 CEDAR HAMMOCK Agenda Page22 Community Development District Table of Contents FINANCIAL STATEMENTS Pages Balance Sheet 1 General Fund ' 2-3 SUPPORTING SCHEDULES Non-Ad Valorem Special Assessments 3-4 Cash and Investment Report 5 Suntrust Bank Reconciliation 6 Valley National Bank Reconciliation 7 Check Register 8 1 6 1 1 A 2 Agenda Page23 CEDAR HAMMOCKS Community Development District Financial Statements (Unaudited) February 28, 2019 1 6 1 1 A 2 CEDAR HAMMOCK Agenda Page24 Community Development District General Fund Balance Sheet February 28, 2019 ACCOUNT DESCRIPTION TOTAL ASSETS Cash-Checking Account $ 161,159 Investments: Certificates of Deposit- 12 Months 206,435 Certificates of Deposit- 18 Months 103,130 Money Market Account 516,583 Deposits 1,359 TOTAL ASSETS $ 988,666 LIABILITIES Accounts Payable $ 3,510 Accrued Expenses 600 TOTAL LIABILITIES 4,110 FUND BALANCES Nonspendable: Deposits 1,359 Assigned to: Operating Reserves 43,617 Reserves-Bridges 120,190 Reserves-Bulkheads 135,928 Reserves-Lakes 32,153 Reserves-Roadways 157,725 Unassigned: 493,584 TOTAL FUND BALANCES $ 984,556 TOTAL LIABILITIES&FUND BALANCES $ 988,666 Page 1 1611A2 CEDAR HAMMOCK Agenda Page25 Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending February 28, 2019 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest-Investments $ 2,017 $ 840 $ 5,654 $ 4,814 Interest-Tax Collector - - 143 143 Special Assmnts-Tax Collector 379,523 362,424 360,172 (2,252) Special Assmnts-Discounts (15,181) (14,499) (13,993) 506 Other Miscellaneous Revenues - - 1,100 1,100 TOTAL REVENUES 366,359 348,765 353,076 4,311 EXPENDITURES Administration ProfServ-Engineering 30,000 12,500 4,560 7,940 ProfSery-Legal Services 2,000 833 4,125 (3,292) ProfServ-Mgmt Consulting Sery 38,404 16,002 16,002 - ProfServ-Property Appraiser 5,693 5,693 5,693 - ProfServ-Special Assessment 2,941 2,941 2,941 - ProfServ-Web Site Maintenance 656 273 273 - Auditing Services 5,000 - - - Postage and Freight 765 319 810 (491) Insurance-General Liability 7,959 7,959 7,000 959 Printing and Binding 2,246 936 793 143 Legal Advertising 2,394 998 245 753 Misc-Bank Charges 700 292 237 55 Misc-Assessmnt Collection Cost 7,590 7,280 6,924 356 Misc-Web Hosting 239 239 239 - Office Supplies 400 167 - 167 Annual District Filing Fee 175 175 175 - Total Administration 107,162 56,607 50,017 6,590 Page 2 1611A2 Agenda Page26 CEDAR HAMMOCK Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Liming February 28, 2010 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE(S) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) Field ProfSery-Field Management 1,539 641 641 - Contracts-Water Mgmt Services 7,200 3,000 3,000 - Utility-Cameras 1,320 550 533 17 Electricity-Wells 3,000 1,250 656 594 Electricity-Aerator 2,000 833 649 184 R&M-Lake 3,000 1,250 3,113 (1,863) R&M-Plant Replacement 3,015 1,256 - 1,256 R&M Bulkheads 8,000 8,000 8,000 - R&M-Bridges&Cart Paths 8,000 3,333 - 3,333 Misc-Contingency 20,289 8,454 5,925 2,529 Capital Outlay 9,944 6,008 6,008 - Reserve-Bridges 20,910 20,910 16,200 4,710 Reserve-Bulkheads 83,980 83,980 58,235 25,745 Reserve-Lakes 15,000 15,000 - 15,000 Reserve-Roadways 72,000 72,000 - 72,000 Total Field 259,197 226,465 102,960 123,505 TOTAL EXPENDITURES 366,359 283,072 152,977 130,095 Excess(deficiency)of revenues Over(under)expenditures - 65,693 200,099 134,406 Net change in fund balance $ - $ 65,693 $ 200,099 $ 134,406 FUND BALANCE,BEGINNING(OCT 1,2018) 784,457 784,457 784,457 FUND BALANCE,ENDING $ 784,457 $ 850,150 $ 984,556 Page 3 1 6 1 1 A 2 Agenda Page27 CEDAR HAMMOCKS Community Development District Supporting Schedules February 28, 2019 1611A2 CEDAR HAMMOCK Agenda Page28 Community Development District Non-Ad Valorem Special Assessments (Collier County Tax Collector-Monthly Collection Distributions) For the Fiscal Year Ending September 30,2015 ALLOCATION Discount I County Gross Date Net Amount (Penalties) Expense Amount General Fund Received Received Amount Amount Received Assessments Assessments Levied For FY 2019 $379,523 $ 379,523 Allocation% 100% 100% 11/01/18 42,900 1,824 876 45,600 45,600 11/08/18 3,422 194 70 3,686 3,686 11/19/18 130,936 5,567 2,672 139,175 139,175 11/26/18 78,204 3,325 1,596 83,125 83,125 12/24/18 55,235 2,292 1,127 58,654 58,654 01/24/19 22,501 677 459 23,637 23,637 02/18/19 6,058 114 124 6,295 6,295 TOTAL $ 339,256 $ 13,993 $ 6,924 $ 360,172 $ 360,172 %COLLECTED 95% 95% TOTAL OUTSTANDING $ 19,351 $ 19,351 Report Date:3/13/2019 Page 4 1 6 1 1 A 2 CEDAR HAMMOCK Agenda Page29 Community Development District All Funds Cash and Investment Report February 28, 2019 General Fund Account Name Bank Name Investment Type Maturity Yield Balance Checking Account-Operating SunTrust Bank Public Funds NOW n/a 2.17% $ 21,180 Checking Account-Operating Valley National Bank Gov't Interest Checking n/a 1.99% 139,979 Certificate of Deposit-8030(1) BankUnited 12 month CD 2/13/19 1.55% 206,435 Certificate of Deposit-6089 BankUnited 18 month CD 9/9/19 1.80% 103,130 Money Market Account BankUnited Public Funds MMA n/a 1.75% 516,583 Total $ 987,308 Note(1)-Funds from matured CD were deposited into Bank United MMA account in March. Report Date:3/19/2019 Page 5 1 6 1 1 A 2 Cedar Hammock CDD Agenda Page30 Bank Reconciliation Bank Account No. 9995 SunTrust-GF Statement No. 2/19 Statement Date 2/28/2019 G/L Balance(LCY) 21,180.16 Statement Balance 21,599.28 G/L Balance 21,180.16 Outstanding Deposits 0.00 Positive Adjustments 0.00 Subtotal 21,599.28 Subtotal 21,180.16 Outstanding Checks 419.12 Negative Adjustments 0.00 Differences 0.00 Ending G/L Balance 21,180.16 Ending Balance 21,180.16 Difference 0.00 Posting Document Document Cleared Date Type No. Description Amount Amount Difference Outstanding Checks 2/27/2019 Payment 001996 FEDEX 419.12 0.00 419.12 Total Outstanding Checks 419.12 419.12 Page 6 1 6 1 1 A 2 Cedar Hammock CDD Agenda Page31 Bank Reconciliation Bank Account No. 2555 Valley National Bank-GF Statement No. 02/19 Statement Date 2/28/2019 G/L Balance(LCY) 139,979.08 Statement Balance 139,979.08 G/L Balance 139,979.08 Outstanding Deposits 0.00 Positive Adjustments 000 Subtotal 139,979.08 Subtotal 139,979.08 Outstanding Checks 0.00 Negative Adjustments 0.00 Differences 0.00 Ending G/L Balance 139,979.08 Ending Balance 139,979.08 Difference 0.00 Posting Document Document Cleared Date Type No. Description Amount Amount Difference Page 7 N e= e—+ WIN. 4C — 41.114 O ppppN 0 CD � 0 N 0)N O O V CO CO C)CO 0 NI O CD NC S SS0NNO) C73 N 0COCCOCD '- O CO ` Oco co n U !H N CO N CO CD FCD N .- V N r r O Q OONf) N E9 19 6. 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O O O O O O o O O O O ❑ ❑ W c 0 Z 0 0 0 0 . 0 . 0. . . p p p L3 Z 0o 0 0 0 0 0 0 0 0 0 S 0 0 0 1611A2 -e & Frer, a Toombs Elam Gaines , Certified Public Accountants PL 600 Citrus Avenue Suite 200 Fort Pierce,Florida 34950 772/461-6120//461-1155 FAX:772/468-9278 • March 22, 2019 To the Board of Supervisors Cedar Hammock Community Development District _- Collier- County, Florida This letter is intended to communicate certain matters related to the planned scope and timing of our audit of Cedar Hammock Community Development District's (the "District") financial statements as of and for the year ending September 30, 2018. Communication Effective two-way communication between our firm and the Board of Supervisors is important to understanding matters related to the audit and developing a constructive working relationship. Your insights may assist us in understanding the District and its environment, identifying appropriate sources of audit evidence and providing information about specific transactions or events. We will discuss with you your oversight of the effectiveness of internal control and any areas where you request additional procedures to be undertaken. We expect that you will communicate to us any matters you consider relevant to the audit in a timely manner. Such matters might include strategic decisions that may significantly affect the nature, timing and extent of audit procedures, your suspicion or detection of fraud, or any concerns you may have about the integrity or competence of senior management. We will communicate to you, in timely manner, any fraud ir,v/o!vinct senior management and otter fraud that causes a material misstatement of the financial statements, instances of noncompliance with laws and regulations that come to our attention (unless they are clearly inconsequential), and disagreements with management and other serious difficulties encountered in performing the audit. We also will communicate to you and to management any significant deficiencies or material weaknesses in internal control that become known to us during the course of the audit. Other matters arising from the audit that are, in our professional judgment, significant and relevant to you in your oversight of the financial reporting process will be communicated to you in writing after the audit. Fort Pierce/Stuart Member AICPA Member AICPA Division for CPA Firms Member FICPA Private Companies practice Section 1 6 1 1 A 2 -}F, Berger,Toombs, Elam, Gaines& Frank Certlled auWk Alta t.,b R Board of Supervisors Cedar Hammock Community Development District March 22, 2019 Page 2 Independence Our independence policies and procedures are designed to provide reasonable assurance that our firm and its personnel comply with applicable professional independence standards. Our policies address financial interests, business and family relationships, and non-audit services that may be thought to bear on independence. Also, if an immediate family member or close relative of a partner or professional employee is employed by a client in a key position, the incident must be reported and resolved in accordance with firm policy. In addition, our policies restrict certain non-audit services that may be provided by Berger, Toombs, Elam, Gaines, and Frank and require audit clients to accept certain responsibilities in connection with the provision of permitted non-attest services. The Audit Planning Process Our audit approach places a strong emphasis on obtaining an understanding of how your organization functions. This enables us to identify key audit components and tailor our procedures to the unique aspects of your operations. The development of a specific audit plan will begin by meeting with you and with management to obtain an understanding of your organization's objectives, strategies, risks and performance. As part of obtaining an understanding of your organization and its environment, we will obtain an understanding of internal control. We will use this understanding to identify risks of material misstatement, which will provide us with a basis for designing and implementing responses to the assessed risks of material misstatement. We will also obtain an understanding of the users of the financial statements in order to establish an overall materiality level for audit purposes. We will conduct formal discussions among engagement team members to consider how and where your financial statements might be susceptible to material misstatement due to fraud or error. The Concept of Materiality in Planning and Executing the Audit We apply the concept of materiality in both planning and performing the audit; evaluating the effect of identified misstatements on the audit and the effect of uncorrected misstatements, if any, on the financial statements; and forming the opinion in our report on the financial statements, and determining or reporting in accordance with Government Auditing Standards and other compliance reporting requirements. Our determination of materiality is a matter of professional judgment and is affected by our perception of the financial information needs of users of the financial statements. We establish performance materiality at an amount less than materiality for the financial statements as a whole to allow for the risk of misstatements that may not be detected by the audit. We use performance materiality for purposes of assessing the risks of material misstatement and determining the nature, timing and extent of further audit procedures. 1611A2 Eft Berger,Toombs, Elam, Gaines&Frank lertnfied Pblk Accounhn, R Board of Supervisors Cedar Hammock Community Development District March 22, 2019 Page 3 The Concept of Materiality in Planning and Executing the Audit(Continued) Our assessment of materiality throughout the audit will be based on both quantitative and qualitative considerations. Because of the interaction of quantitative and qualitative considerations, misstatements of a relatively small amount could have a material effect on the current financial statements as well as financial statements of future periods. We will accumulate misstatements identified during the audit, other than those that are clearly trivial. At the end of the audit, we will inform you of all individual uncorrected misstatements aggregated by us in connection with our evaluation of our audit test results. Our Approach to Internal Control Relevant to the Audit Our audit of the financial statements will include obtaining an understanding of internal control sufficient to plan the audit and determine the nature, timing and extent of audit procedures to be performed. An audit is not designed to provide assurance on internal control or identify significant deficiencies or material weaknesses. Our review and understanding of the District's internal control is not undertaken for the purpose of expressing an opinion on the effectiveness of internal control. We will issue a report on internal control related to the financial statements. This report describes the scope of testing of internal control and the results of our tests of internal control. Our report on internal control will include any significant deficiencies and material weaknesses in internal controls of which we become aware of as a result of our understanding and testing of internal controls consistent with the requirements of Government Auditing Standards issued by the Comptroller General of the United States. Timing of the Audit We have scheduled preliminary audit field work for March 2019. Management's adherence to its closing schedule and timely completion of information used by us in performance of the audit is essential to timely completion of the audit. Closing We will be pleased to respond to any questions you have about the foregoing. We appreciate the opportunity to continue to be of service to the District. 161 1A 2 4-F., Berger,Toombs, Elam, tee Gaines&Frank CerN,S Pub Acmuiw VL Board of Supervisors Cedar Hammock Community Development District March 22, 2019 Page 4 This communication is intended solely for the information and use of the Board of Supervisors and is not intended to be, and should not be, used by anyone other than this specified party. t)t 00 4)61 cla, AA/I./Apo) BERGER, TOOMBS, ELAM, GAINES & FRANK J.VV. GAINES, CPA 1611A2 Agenda Page39 CEDAR HAMMOCK Community Development District Annual Operating and Debt Service Budget Fiscal Year 2020 Approved Tentative Budget Rev 1 -Meeting 3/11/19 Prepared by: (gINFRAMARK � 1 6 1 1 A 2 CEDAR HAMMOCK Agenda Pageao Community Development District Table of Contents Page# OPERATING BUDGET General Fund 001 and 002 Summary of Revenues,Expenditures and Changes in Fund Balances 1 -3 Budget Narrative 4-7 Exhibit A-Allocation of Fund Balances 8 SUPPORTING BUDGET SCHEDULES 2019-2020 Non-Ad Valorem Assessment Summary 9 1 6 1 1 A 2 Agenda Page41 CEDAR HAMMOCK Community Development District Budget Overview Fiscal Year 2020 161 U2 Agenda Page42 CEDAR HAMMOCK Community Development District Operating Budget Fiscal Year 2020 1 6 1 1 A 2 Agenda Page43 CEDAR HAMMOCK Community Development District General Fund Summary of Revenues,Expenditures and Changes in Fund Balances Fiscal Year 2020 Approved Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU FEB- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2017 FY 2018 FY 2019 JAN-2019 SEP-2019 FY 2019 FY 202.0 REVENUES Interest-Investments $ 5,263 $ 9,400 $ 2,017 $ 4,696 9,392 14,088 $ 10,088 Interest-Tax Collector - 16 - 143 - - - Special Assmnts-Tax Collector 279,650 379,525 379,523 353,877 25,646 379,523 158,454 Special Assmnts-Other - - - - - - 281,622 SpecialAssmnts-Discounts (10,283) (14,175) (15,181) (13,879) (1,026) (15,181) (17,603) Other Miscellaneous Revenus - 5,988 - 1,100 - 1,100 - TOTAL REVENUES 274,630 380,754 366,359 345,937 34,012 379,530 432,561 EXPENDITURES Administrative ProfServ-Engineering 22,806 19,768 30,000 4,560 15,208 19,768 30,000 ProfServ-Legal Services 1,413 1,593 2,000 4,125 2,000 6,125 4,249 ProfServ-Mgmt Consulting Sery 32,130 37,286 38,404 12,801 25,602 38,403 39,555 ProfServ-Property Appraiser 4,195 4,195 5,693 5,693 - 5,693 6,601 ProfServ-Spedal Assessment 2,855 2,855 2,941 2,941 - 2,941 3,029 ProfServ-Web Site Maintenance 617 637 656 219 437 656 676 Auditing Services 5,000 5,000 5,000 - 5,000 5,000 5,000 Postage and Freight 1,050 549 765 140 660 800 900 Insurance-General Liability 7,235 7,235 7,959 7,000 - 7,000 7,700 Printing and Binding 933 2,310 2,246 793 1,586 2,379 2,379 Legal Advertising 2,090 2,181 2,394 245 1,891 2,136 2,394 Misc-Bank Charges 656 653 700 190 465 655 700 Misc-Assessmnt Collection Cost 3,618 (1,019) 7,590 6,800 513 7,313 8,802 Misc-Web Hosting 115 47 239 239 - 239 246 Office Supplies - 33 400 - 267 400 400 Annual District Fitng Fee 175 175 175 175 - 175 175 Total Administrative 84,888 83,498 107,162 45,921 53,628 99,681 112,806 Field ProfServ-Field Management 1,450 1,494 1,539 513 1,026 1,539 1,585 Contracts-Water Mgmt Services 7,200 7,200 7,200 2,400 4,800 7,200 7,200 Utility-Cameras 1,288 1,160 1,320 425 850 1,275 1,268 Electricity-Wells 2,841 4,324 3,000 455 910 1,365 3,000 Electricity-Aerator 1,325 1,598 2,000 530 1,060 1,590 2,000 R&M-Lake - 2,167 3,000 - 3,000 3,000 3,000 R&M-Plant Replacement 1,593 - 3,015 .. 3,015 3.015 3,015 R&M-Bridges - - 8,000 - 8,000 8,000 8,000 R&M-Bulkheads - - 8,000 8,000 - 8,000 8,000 Misc-Contingency 18,529 15,986 20,289 5,925 11,850 17,775 12,243 Capital Outlay 22,875 - 9,944 6,008 3,936 9,944 9,944 Total Field 57,101 33,909 67,307 24,256 38,447 62,703 59,255 TOTAL EXPENDITURES 141,989 117,407 174,469 70,177 92,074 162,384 172,061 Annual Operating Budget Fiscal Year 2020 Page 1 161 14 2 Agenda Page44 CEDAR HAMMOCK Community Development District General Fund Summary of Revenues,Expenditures and Changes in Fund Balances Fiscal Year 2020 Approved Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU FEB- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2017 FY 2018 FY 2019 JAN-2019 SEP-2019 FY 2019 FY 2020 Reserve-Bridges - 28,840 20,910 16,200 4,710 20,910 35,000 Reserve-Bulkheads 45,332 15,412 83,980 58,235 25,745 83,980 95,500 Reserve-Lakes 442 12,400 15,000 - 15,000 15,000 25,000 Reserve-Roadways 194,370 32,141 72,000 - 72,000 72,000 105,000 Total Reserves 240,144 88,793 191,890 74,435 117,455 191,890 260,500 TOTAL EXPENDITURES&RESERVES 382,133 206,200 366,359 144,612 209,529 354,274 432,561 Excess(deficiency)of revenues Over(under)expenditures (107,503) 174,554 - 201,325 (175,517) 25,256 - Net change in fund balance (107,503) 174,554 - 201,325 (175,517) 25,256 Fund balance-audit adjustments - - - - - - FUND BALANCE,BEGINNING 717,406 609,903 784,457 784,457 - 784457 809,713 FUND BALANCE,ENDING $ 609,903 $ 784,457 $ 784,457 $ 985,782 3 (175,517) $ 809,713 $ 809,713 Annual Operating Budget Fiscal Year 2020 Page 2 1611A2 Agenda Page45 CEDAR HAMMOCK Community Development District General Fund(002) Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2020 Approved Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL BUDGET THRU FEB- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2019 JAN-2019 SEP-2019 FY 2019 FY 2020 REVENUES Special Assmnts-Tax Collector $ - $ - $ - $ - $ 1,166,613 Special Assmnts-CDD Collected - - 1,989,010 1,989,010 - Special Assmnts-Discounts - - (79,560) (79,560) (46,665) TOTAL REVENUES - - 1,909,450 1,909,450 1,119,948 EXPENDITURES Administrative ProfServ-Property Appraiser - - 29,835 29,835 17,499 Misc-Assessmnt Collection Cost - - - - 23,332 Total Administrative - - - - 40,831 Field ProfSery-Field Management - - 450,000 450,000 - Capital Outlay Bulkhead and Bridges - - 1,959,450 1,959,450 1,079,117 Total Field 2,409,450 2,409,450 1,079,117 TOTAL EXPENDITURES - - 2,409,450 2,409,450 1,119,948 Excess(deficiency)of revenues Over(under)expenditures - - (500,000) (500,000) 1,119,948 OTHER FINANCING SOURCES(USES) Loan Proceeds - - 500,000 500,000 500,000 TOTAL OTHER SOURCES(USES) - - 500,000 500,000 500,000 Net change in fund balance - - - - - Fund balance-audit adjustments - - - - - FUND BALANCE,BEGINNING - - - - - FUND BALANCE,ENDING $ - $ - $ - $ - $ - Annual Operating Budget Fiscal Year 2020 Page 3 1 6 1 1 A 2 CEDAR HAMMOCK Agenda Page46 Community Development District General Fund Budget Narrative Fiscal Year 2020 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—CDD Collected The District will bill a Non-Ad Valorem assessment on all the assessable property within the District not currently collected through the Tax Collector in order to pay for the operating expenditures during the Fiscal Year. Special Assessments-Other The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in order to pay for Reserves based on the study from May 2017. 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. Annual Operating Budget Fiscal Year 2020 Page 4 1 6 1 1 A 2 CEDAR HAMMOCK Agenda Page47 Community Development District General Fund Budget Narrative Fiscal Year 2020 EXPENDITURES: Administrative(cont'd) 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. 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. Annual Operating Budget Fiscal Year 2020 Page 5 1611A2 CEDAR HAMMOCK Agenda Page48 Community Development District General Fund Budget Narrative Fiscal Year 2020 EXPENDITURES Administrative(coned) Misc-Bank Charges Bank analysis fees that are incurred during the year. Misc-Assessment Collection Costs The District reimburses the Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The budget for collection costs was based on a maximum of 2%of the anticipated assessment collections. Misc—Web Hosting The District incurs expenses to maintain and renew their website domain and email accounts. 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 Annual Operating Budget Fiscal Year 2020 Page 6 1611 A2 CEDAR HAMMOCK Agenda Page49 Community Development District General Fund Budget Narrative Fiscal Year 2020 EXPENDITURES Field Services (coned) Electricity-Aerators FPL provides electrical services for the District's pumps at the following addresses: • 3826 Wax Myrtle Run—Meter ACD4234 • 8892 Cedar Hammock Blvd—Meter ACD4976 • 3766 Buttonwood Way—Meter ACD8387 R&M-Lake Repair and maintenance expenses related to lakes including washout repairs and erosion. R&M—Plant Replacement Replace landscape plantings at pumps. Misc-Contingency Any current year Field expenditure that may not have been provided for in the budget. Capital Outlay Capital expenditures for items such as irrigation equipment or other items meeting capital expenditure requirements. Capital Outlay—Bulkhead and Bridges Renovation project consistent for Lake 11 consisting of Road Bulkhead, Island Bulkhead, Bridge 5A and Bridge 5B. Reserves: Reserve-Bridges Funds to be set aside for future bridge expenditures as determined by the BOS. Reserve-Bulkheads Funds to be set aside for future bulkhead expenditures as determined by the BOS. Reserve-Lakes Funds to be set aside for future lake expenditures as determined by the BOS. Reserve-Roadways Funds to be set aside for future roadway expenditures as determined by the BOS. . Annual Operating Budget Fiscal Year 2020 Page 7 1611A2 CEDAR HAMMOCK Agenda Page50 Community Development District General Fund Exhibit"A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance-Fiscal Year 2020 $ 809,713 Net Change in Fund Balance-Fiscal Year 2020 - Reserves-Fiscal Year 2020 Additions 260,500 Total Funds Available(Estimated)-FY20 1,070,213 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve-First Quarter Operating Capital 43,015 til Reserves-Bridges Prior Year's Reserve Funding 139,090 FY 2019 Reserve Funding 20,910 Less Actual FY19 (16,200) FY 2020 Reserve Funding 35,000 178,800 Reserves-Bulkheads Prior Year's Reserve Funding 141,709 FY 2019 Reserve Funding 83,980 Less Actual FY19 (58,235) FY 2020 Reserve Funding 95,500 262,954 Reserves-Lakes Prior Year's Reserve Funding 44,553 FY 2019 Reserve Funding 15,000 FY 2020 Reserve Funding 25,000 84,553 Reserves-Roadways Prior Year's Reserve Funding 184,409 FY 2019 Reserve Funding 72,000 FY 2020 Reserve Funding 105,000 361,409 Subtotal 930,731 Total Allocation of Available Funds 930,731 Total Unassigned(undesignated)Cash $ 139,482 Notes (1)Represents approximately 3 months of operating expenditures less FY2020 budget reserves. Annual Operating Budget Fiscal Year 2020 Page 8 I 6 1 1 A 2 Agenda Page51 CEDAR HAMMOCK Community Development District Supporting Budget Schedules Fiscal Year 2020 1 6 1 1 A 2 Agenda Page52 CEDAR HAMMOCK Community Development District 2019-2020 Assessment Chart Reserve 0&M Special Total Prior Year Assessment Assessment Assessment Assessment Percent Product Total Units FY 2020 FY 2020 FY 2020 Total 2020 FY 2019 Change Single Family 65 $ 352.47 $ 198.32 $ 1,460.09 $ 2,010.87 5 475.00 323.3% 2-Story 228 $ 352.47 $ 198.32 $ 1,460.09 $ 2,010.87 $ 475.00 323.3% 4-Story 330 $ 352.47 $ 198.32 $ 1,460.09 $ 2,010.87 $ 475.00 323.3% Duplex 176 S 352.47 $ 198.32 $ 1,460.09 $ 2,010.87 $ 475.00 323.3% 799 Annual Operating Budget Fiscal Year 2020 Page 9 1 6 1 1 A 2 Agenda Page54 Cedar Hammock Community Development District Phone: (239)245-7118 5911 Country Lakes Drive Fax:(239)245-7120 Ft.Myers,Florida 33905 April 12,2019 NOTICE Dear Property Owner, RE: Parcel ID No. This Notice is issued pursuant to section 197.3632,Florida Statutes,and provides you with information about the Cedar Hammock Community Development District(District),its assessments and upcoming public hearing. As you may know,the District is a special purpose unit of local government located in Collier County,Florida. The Cedar Hammock Community Development District provides certain types of infrastructure for the lands within the District including your property. Upcoming Public Hearing The District will hold a public hearing on Monday, May 13, 2019,at 2:00 p.m.at the Cedar Hammock Clubhouse,8660 Cedar Hammock Boulevard,Naples,Florida. The purpose of the public hearing will be to consider the adoption of the District's budgets and assessments. The District imposes special assessments on your property,the purpose of which is to fund the District's general administrative and maintenance budget. The District is responsible for operating and maintaining the lakes,preserves,bridges and bulkheads, roads,storm water drainage system,street lights and street signage.The budget is adopted each year after consideration by the Board and after a public hearing. As in the past, this year the District will be collecting the assessments for operations and maintenance on the Collier County Tax Bill. All benefited lands within the District pay these assessments,including undeveloped and developed lands. Lands within the District are assigned units of measurement in accordance with their use. Platted residential lots are considered to contain one (1) residential unit. Unpiatted residential lands and non-residential lands including commercial lands are assigned units in accordance with the District's assessment methodology on file at the offices of the District Manager.This year,the District expects to levy no more than$2,010.87 for Fiscal Year 2020 for operations and maintenance,reserve,and special assessments against your parcel hased upon the year's anticipated budget. This will represent a$1,535.87 increase in assessments from the FY 2019 levy of $475.00 which is needed to address current and future maintenance and capital needs. Reserves are being established for replacement of bridges,road resurfacing and similar maintenance needs, Your parcel has one(1)unit based on the District's assessment methodology.The assessment against each parcel is the total of the units in each parcel multiplied by the assessment per unit; therefore the assessment on your parcel will not exceed $2,010.87. The District expects to collect no more than $1,606,689.00 in gross revenue as a result of the operations and maintenance,reserve,and special assessments. You have the right to appear at this public hearing and express any objections,suggestions or comments you may have.You may also file written objections within twenty days of the date of this Notice at the office of the District Manager,5911 Country Lakes Drive,Ft.Myers,Florida 33905,Attention:Justin Faircloth. By operation of law,the District's assessments each year constitute a lien against your property located within the District just as do each year's property taxes.It is important to pay your assessments since failure to do so will cause a tax certificate to be issued against the property which may result in loss of title. I hope this information is helpful. If you have any questions,please do not hesitate to contact my office. We look forward to your continued interest in the District. Sincerely, Cedar Hammock Community Development District Justin Tairc(otfi District Manager 1 6 1 1 A 2 Agenda Page56 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 2020 at the Cedar Hammock Clubhouse,8660 Cedar Hammock Boulevard,Naples,Florida at 2:00 p.m. on the second Monday of the following months except as noted: October 14,2019 November 11,2019 January 13,2020 February 10,2020 March 10,2020 April 13,2020 May 11,2020 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 7-1-1 for aid in contacting the District Office. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based. Justin Faircloth District Manager 1 6 1 1 A 2 MINUTES OF MEETING CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT A regular meeting of the Board of Supervisors of the Cedar Hammock Community Development District was held on Monday, April 8, 2019 at 2:00 p.m. at Cedar Hammock Clubhouse, 8660 Cedar Hammock Boulevard,Naples, Florida. Present and constituting a quorum were: Norman Day Chairman Quentin Greeley Vice-Chairman Fred Bally Assistant Secretary John Martino Assistant Secretary Gene T.Bolton Assistant Secretary Also present were: Justin Faircloth District Manager Dan Cox District Counsel Dave Kelly Kelly Brothers, Inc. Charlie Garcia Florida Marine Construction, Inc. The following is a summary of the discussions and actions taken at the April 8, 2019 Cedar Hammock Board of Supervisors meeting. FIRST ORDER OF BUSINESS Call to Order and Roll Call o Mr. Faircloth called the meeting to order. SECOND ORDER OF BUSINESS Approval of Agenda o Mr. Faircloth asked if there were any additions or changes to the agenda. o Mr. Greeley had a number of items which he wished to be brought up: • Summary reports to the Master Board • Several individuals have expressed interest in a different type of cap rock wall and this developed in the last week. Item will be added under fifth order of business and will be item C. 1611 A2 April 8,2019 Cedar Hammock CDD On MOTION by Mr. Day and seconded by Mr. Greeley with all in favor the agenda was approved as amended. FIFTH ORDER OF BUSINESS New Business A. Presentation of Bulkhead& Bridge Repairs&Replacement Bids o The contractor bidders were presented at the meeting. B. Board Interviews of Bidders Kelly Brothers o Mr. Faircloth questioned whether their bid incorporated everything the District requested to be bid out. Mr. Kelly stated they bid the bulk head walls, but did not bid the bridges. Mr. Kelly stated that their bid included all of the necessary piping and draining for the wall. o Questions were asked and responses provided. o Discussion ensued regarding the permitting process for the project. o Further discussions ensued regarding the starting of the project and what is required. o Mr. Kelly was asked to put together some numbers and answers for the Board so they can better compare everything. o The question arose if it was possible to have multiple crews doing several parts of the project simultaneously or were they set up to do only one project at a time. Mr. Kelly responded and stated it would be important for him to know the flow so that he could bid it. o Mr. Kelly was asked whether they had any litigations in the last five years. He confirmed they had none and if anyone was interested in wanting to know more about his company, he had letters of recommendation for every project. o Discussion ensued regarding funding. Florida Marine Constructions o Mr. Faircloth asked Mr. Garcia whether their bid incorporated everything the District requested to be bid out. Mr. Garcia confirmed their package contained all the requested items. o Mr. Faircloth asked if this included all necessary drainage. Mr. Garcia asked Mr. Faircloth to be specific on what drainage he was inquiring about because there is an actual item which provides for them to put weep holes which is a form of drainage and if 2 1 6 1 1 A 2 April 8,2019 Cedar Hammock CDD this is what they are specifically discussing, that is absolutely correct they have this. If there are any other forms of penetrations to the wall or anything of that nature, from the golf course itself then unless there is specific items that are not on the plans then they would not have those specific items. o Mr. Faircloth mentioned this vendor had a date of completion, but did not provide the estimated days. Mr. Faircloth asked if they knew the number of days it would take to complete the project. They are estimating about five months to complete the project which is approximately 150 days based on weather conditions. o Their permit process was questioned; they mentioned they had a meeting today with the head of the Collier County Building Department but due to time constraints have rescheduled the meeting until Wednesday. However, they are going to pursue the permit as an emergency repair situation and try to expedite the permit process. o The vendor went on to state if they were required to bid the whole project they would have bid the whole project, but instead they just bid out phase one of the project. o Further discussion ensued regarding the project with the vendor. A number of questions were asked and responses provided. o Continued discussion ensued regarding this project. o On discussion, Mr. Faircloth indicated they threw out the bids which were not responsive as they did not follow the correct protocol. o The bids are good for 90 days in accordance with the terms of their bids and they do not have to select a bidder until the deadline of June 30,2019. o Discussion ensued regarding assessments, direct-billing the assessment and the tax bill. THIRD ORDER OF BUSINESS Public Comments on Agenda Items o Public comments were received. Let the record reflect the Board took a 15-minute recess. Let the record reflect the Board reconvened the meeting at 4:42 p.m. o Discussion ensued regarding prepayments of the taxes. Mr. Cox provided the Board with a brief synopsis as it relates to the taxes. o Further discussion ensued regarding the project and cash flow. o Mr. Cox asked if the Board wanted to accept bids as they are good for 90 days but can be discussed further after the April 23,2019 meeting. 3 1611A2 April 8,2019 Cedar Hammock CDD SIXTH ORDER OF BUSINESS Attorney's Report A. Draft Letter to Master Association Regarding Use of District's Roadways for Staging o Mr. Cox noted he should have the letter for the HOA by the end of the week. B. Update on Claim with Tekram Services o Mr. Cox informed the Board he has the complaint drafted and is waiting for his litigator to get back. He should be back on Wednesday to look over it and make his suggestion on what else they need to file, at the same time. This hopefully should be filed by the end of the week. o Mr. Faircloth stated they received a response on the appeal for the roadway items from the State. The response came back in the District's favor,the State recommended that FEMA pay it. FEMA is reviewing the recommendation,but has a final say on this. o An appeal for the Lake 5 damages was done and Mr. Cox indicated they have received the acknowledgement on it from the State. o Mr. Faircloth sent an email to the Board after reviewing with FEMA and they did state they would obligate another debris removal. The final debris removal which was outstanding they had denied he recommended to the Board to not appeal it based on the communication with Mr. Cox and FEMA and he asked for responses back from them as a Board and gave the Board 48 hours in which to respond back to him because they had a deadline for appealing. He had not received any responses from the Board objecting so it was decided not to appeal that last item. o Mr. Faircloth stated they have received the initial funds from the State already, however, Inframark is waiting to bill for work on this portion of the project until the work with FEMA is completed and the District is paid on the obligated items. FOURTH ORDER OF BUSINESS Old Business o Mr. Day indicated Mr. Kelly is going to write up a three-year plan and was going to provide the Board with those numbers. He feels they should hear what the numbers are and is suggesting a meeting next week after Mr. Kelly provides them as discussed earlier in the meeting. o Mr. Greeley stated a continuation of the meeting made sense,but questioned why would they want to award the bid prior to that meeting. 4 161 1A 2 April 8,2019 Cedar Hammock CDD o Further discussion ensued regarding the finances as it related to the project. o Mr. Greeley stated there will be a fair amount of discussion to make a decision about the financing. o Discussion ensued regarding possibly working with Mr.Kelly and negotiating with him. o Further discussion ensued regarding the two contractors. o Mr. Faircloth asked about the wall bids if the Board is considering negotiations with Kelly Brothers and whether they would rank them as the number one bidder at this point. o Mr. Greeley stated the bids for the bridge were very disappointing. They were much higher than Ralph or Sam had projected. o Mr. Day noted there were other bridge contractors that had bids ready,but had not submitted them on time. Discussion ensued regarding the bridge bid. o Mr. Faircloth had Ralph from Building Solutions on the phone. He explained the idea of installing large cap rock walls such as what Travis mentioned. Mr. Faircloth asked Ralph to present his idea and his thought process about using those. He provided his input on this matter and further discussion ensued regarding this. o It was requested for Ralph to provide a change order and provide this information back to the Board. On MOTION by Mr. Day seconded by Mr. Bally with all in favor, rejection of the bridge bid from Florida Marine Construction, Inc. and to re-bid them authorizing Bridging Solutions to do a change order from 12 inch to 10 inch poles in the amount of$1,200 was approved. SEVENTH ORDER OF BUSINESS Engineer's Report A. New District Map Update o None EIGHTH ORDER OF BUSINESS Manager's Report A. Approval of the Minutes of March 11,2019 Meeting o Mr. Faircloth asked if there were any corrections, deletions or changes to the minutes. There being none, 5 1 6 1 1 A 2 April 8,2019 Cedar Hammock CDD On MOTION by Mr. Greeley seconded by Mr. Martino with all in favor the minutes of March 11, 2019 meeting were approved as presented. B. Financial Report o Mr. Faircloth asked if there were any questions regarding the financials. On MOTION by Mr. Bolton seconded by Mr. Bally with all in favor the financial report was accepted. C. Letter from Berger,Toombs,Elam,Gaines & Frank o Mr. Faircloth informed the Board a letter from Berger, Toombs, Elam, Gaines & Frank was received explaining how they handle the yearly audit. D. Discussion of Fiscal Year 2020 Modified Tentative Budget o Mr. Faircloth questioned whether there were any questions on the budget. There being none, the next agenda item followed. i. Draft Notice to Owners Regarding Public Hearing on FY2020 Budget o Not covered during the meeting. E. Proposed FY2020 Meeting Schedule o Not covered during the meeting. F. Follow-up Items i. FEMA Update o Item was discussed earlier in the meeting. ii. Phoenix Roofing Cedar Hammock Circle Damage Update o Mr. Faircloth had PMI come out and take a look at this. It is their recommendation that no repairs are required at this time as they feel over time the sun is going to cause the pavement to contour like it should and the surface damage will go away. iii. Cedar Hammock Circle/Sawgrass Way Paving Project Update o Mr. Faircloth stated that all outstanding payments from the various HOAs had been received and the pavement project is now complete. iv. Camera System Install Update o The gate repair install has been completed. There were three incidents which were captured on camera last week. These cameras are fantastic and Mr. Faircloth will meet with staff to ensure they are trained on the system. 6 1611A2 April 8,2019 Cedar Hammock CDD v. Gatehouse Repair Update o This has been fixed. They negotiated with the insurer to pay the cost of the repair plus an hour of Mr. Faircloth's time which will be billed to the District. o Mr. Faircloth received an update from the South Florida Water Management District, they contacted the general manager asking for the fiscal year 2018 wetland report. This was supposedly completed year ago and were no longer required to submit reports. Mr. Faircloth checked with Cardno who does the monitoring for the District and they stated they needed to submit something to the South Florida Water Management District to close the project out and were doing so. o Wetland monitoring is no longer required for the permit but ongoing wetland monitoring will have to continue. The club maintains the preserves but is owned by the CDD. NINTH ORDER OF BUSINESS Supervisor Requests o Mr. Greeley questioned whether they will continue this meeting to have discussions on the presentations on April 23, 2019 and how they are going to occur, what should be on the agenda and how it is written, as well how are they going to respond and what the format will be. o Discussion ensued regarding engaging a financial advisor. On MOTION by Mr. Day seconded by Mr. Bolton with all in favor to engage with a financial advisor in the amount of$5,000 to be negotiated down by Mr. Faircloth was approved. TENTH ORDER OF BUSINESS Audience Comments ELEVENTH ORDER OF BUSINESS Continuation On MOTION by Mr. Day seconded by Mr. Martino with all in favor continuing the meeting to April 11, 2019 at 2:00 pm was approved. 161 1A 2 April 8,2019 Cedar Hammock CDD Are in Faircloth, Sccrctary Norman Day, Chai an , 7 8 16I1Ap MINUTES OF MEETING CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT A continued meeting of the Board of Supervisors of the Cedar Hammock Community Development District was held on Thursday April 11, 2019 at 2:00 p.m. at Cedar Hammock Clubhouse, 8660 Cedar Hammock Boulevard,Naples,Florida. Present and constituting a quorum were: Norman Day Chairman Quentin Greeley Vice-Chairman Fred Bally Assistant Secretary John Martino Assistant Secretary Gene T. Bolton Assistant Secretary Also present were: Justin Faircloth District Manager The following is a summary of the discussions and actions taken at the April 11, 2019 Cedar Hammock Board of Supervisors meeting. FIRST ORDER OF BUSINESS Call to Order and Roll Call o Mr. Faircloth called the meeting to order. SECOND ORDER OF BUSINESS Approval of Agenda o Agenda was approved at the April 8, 2019 meeting. THIRD ORDER OF BUSINESS Public Comments on Agenda Items o None. FOURTH ORDER OF BUSINESS Old Business o Mr. Faircloth discussed the request made by the Board which was approved at the April 8, 2019 meeting to initiate discussion with a financial advisor. Mr. Faircloth obtained revised pricing from PRAG. Further discussion ensued regarding this. o Mr. Day mentioned Kip Schulties will be putting together a whole scope as far as the impact of the cap rock option and how it would work out, size of lakes and movement of materials, 1 161 1A 2 April 11,2019 Cedar Hammock CDD etc. It was suggested the Board probably should consider hiring him as an architect to put it all together so they can go out to bid. Aside from him being a golf course designer, he is an engineer so he could handle the whole project. o Extensive discussion ensued regarding the financial aspect of this project. o During discussion it was requested to report back at the May meeting regarding what will be involved with the proposed cap rock option and outline the potential scope, at which time the Board would better know whether a financial planner will be required to help obtain financing for the project. On MOTION by Mr. Day seconded by Mr. Martino with all in favor to rescind the prior motion to move forward with the basic scope of service with the financial advisor made at the April 8, 2019 meeting was approved. o The Board discussed in extensive detail assessments, the project and having Kip Schulties prepare a presentation for the Board to review. o The purpose of the April 23, 2019 meeting is to give the public an opportunity to provide their comments prior to the Board making a decision. o Discussion ensued regarding the May meeting. Mr. Faircloth called the attorney to discuss the issue of May 13, 2019 being the public hearing and the possibility of not having a Board quorum for this meeting. o Mr. Faircloth stated the public hearing for May 13, 2019 at 2:00 pm had been advertised and Inframark was getting ready to send out a letter tomorrow letting the public know of the hearing. However, the Board has indicated they will not have a quorum present for May 13, 2019. Mr. Faircloth noted he may be able to stop the letter from going out and change the letter to reflect a meeting date to May 14, 2019. o The attorney was called via phone. o Mr. Greeley asked when does the resolution have to be passed. He asked if it can be passed at any time after the public hearing. Mr. Faircloth stated it had to be done at least when they do the budget otherwise they will not be able to approve the budget. o Mr. Cox said it had to be done before the budget and Mr. Faircloth stated it could be done at the May meeting. 2 1 6 1 1 A 2 April 11,2019 Cedar Hammock CDD o Mr. Faircloth stated as Mr. Cox said you can pass the resolution, but that does not mean you have to charge the full assessments. o Mr. Day stated he is hoping at the April 23 meeting they could tell the membership they will not be assessing the $2,300 in July because the project is being put off for a year. Mr. Greeley questioned if the funds collected have to be accounted for to the membership if there is an excess at the end. Mr. Cox explained what occurs if there is an excess of funds. o After further discussion it was decided to move the May 13, 2019 meeting to May 14, 2019 since there will be no quorum available for the May 13, 2019 meeting. Mr. Faircloth stated for the record that the public hearing for Cedar Hammock will be on May 14, 2019 at 2:00 pm. FIFTH ORDER OF BUSINESS New Business A. Presentation of Bulkhead&Bridge Repairs &Replacement Bids o Discussed at the April 8,2019 meeting. B. Board Interviews of Bidders o Discussed at the April 8,2019 meeting. SIXTH ORDER OF BUSINESS Attorney's Report A. Draft Letter to Master Association Regarding Use of District's Roadways for Staging o Not discussed at todays' or April 8,2019 meeting B. Update on Claim with Tekram Services o Update provided at the April 8, 2019 meeting. SEVENTH ORDER OF BUSINESS Engineer's Report A. New District Map Update o None EIGHTH ORDER OF BUSINESS Manager's Report A. Approval of the Minutes of March 11,2019 Meeting B. Financial Report C. Letter from Berger,Toombs,Elam,Gaines& Frank D. Discussion of Fiscal Year 2020 Modified Tentative Budget i. Draft Notice to Owners Regarding Public Hearing on FY2020 Budget o Items A,B, C, Di were discussed at the April 8, 2019 meeting. E. Proposed FY2020 Meeting Schedule 3 1 6 1 1 A 2 April 11,2019 Cedar Hammock COD On MOTION by Mr. Greeley seconded by Mr. Day with all in favor the FY2020 Meeting Schedule was approved, and the public hearing was changed from May 13, 2019 to May 14, 2019 at 2 P.M. with Resolution 2019-07. F. Follow-up Items i. FEMA Update ii. Phoenix Roofing Cedar Hammock Circle Damage Update iii. Cedar Hammock Circle/Sawgrass Way Paving Project Update iv. Camera System Install Update v. Gatehouse Repair Update o All the follow-up items were discussed at the April 8, 2019 meeting. NINTH ORDER OF BUSINESS Supervisor Requests o Mr. Greeley mentioned he sent out an email regarding having a written report to provide to the Master Board. o It was discussed that the Master Board allows people to make comments prior to the meeting and a representative from each Board provided a written statement giving a status of what the Board is doing. No questions or answers are provided during this presentation as it is for informational purposes only. During the annual membership meeting questions arose regarding the CDD and their ongoing projects and the President, Jake Jacobson indicated the date of the CDD meeting and informed them if they had questions they should attend the CDD meeting to obtain the answers. On MOTION by Mr. Greeley seconded by Mr. Martino with all in favor Mr. Greeley will make a summary of the CDD meetings and provide it to the Master Board which will be read by a Supervisor at future Master Association meetings was approved. TENTH ORDER OF BUSINESS Audience Comments o Nonc. ELEVENTH ORDER OF BUSINESS Adjournment On MOTION by Mr. Day seconded by Mr. Martino with all in favor the meeting was adjourned. 4 1 6 1 1 A 2 April 11,2019 Cedar Itammock CDD :tin Faircloth, ecretary Norman Day,! .tnnan 5 1611A ? Cedar Hammock Community Development District Board of Supervisors Norman Day,Chairman Quentin Greeley,Vice Chairman Justin Faircloth,District Manager Fred Bally,Assistant Secretary Dan Cox,District Counsel John Martino,Assistant Secretary Sam Marshall,District Engineer Gene T.Bolton,Assistant Secretary Special Meeting Agenda April 23,2019—2:00 p.m. 1. Roll Call 2. Approval of Agenda 3. Comments on Agenda Items 4. Public Hearing to Consider Imposition of Special Assessments and Adoption of an Assessment Roll A. Open the Public Hearing to Public Comment B. Close the Public Hearing to Public Comment C. Board Discussion D. Consideration of Resolution 2019-08, Imposition, Levy, Collection and Enforcement of Certain Non-Ad Valorem Special Assessment 5. Old Business 6. New Business 7. Attorney's Report 8. Engineer's Report 9. Manager's Report A. Follow Up Items 10. Supervisors Requests 11.Audience Comments 12.Adjournment THE NEXT REGULAR MEETING IS SCHEDULED FOR MAY 13, 2019. 1611A 2 NapirS B3aiLg r11.1 NapiesNevws.com Published Daily Naples,FL 34110 Affidavit of Publication State of Florida Counties of Collier and Lee Before the undersigned they serve as the authority, personally appeared Natalie Zollar who on oath says that she serves as Inside Sales Manager of the Naples Daily News,a daily newspaper published at Naples,in Collier County, Florida;distributed in Collier and Lee counties of Florida;that the attached copy of the advertising was published in said newspaper on dates listed.Affiant further says that the said Naples Daily News is a newspaper published at Na- ples,in said Collier County,Florida,and that the said newspaper has heretofore been continuously published in said Collier County, Florida;distributed in Collier and Lee counties of Florida, each day and has been entered as second class mail matter at the post office in Naples,in said Collier County,Florida,for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. Customer Ad Number Copyline P.O.# CEDAR HAMMOCK COMMUNITY 2259741 Cedar Hammock Pub Dates April 1,2019 April 8,2019 04/6,1 (Sig/?(tel--ceizt ure of affiant) KAAOIEKANGAS I l a: flota,yPubllc-StatEo'Flolda I Sworn to and subscribed before me T comma:a��Gcl 6G4 Cornm.Explres 11129,2021 This May 22,2019 t '`«�c/`0' 'sowed l woo *Imp,' I \ cvv a (Signature of affiant) NAPLESNEWS.COM I MONDAY.APRIL a.2019 I 17A 16 11 A 2 Ugandan police rescueND TOF O ANIASES MEN TO ROLL PURER SUANT TO ADO O ISSECIAL 1707 AND D 197.3NTS AND ADOPTION OF AN ASSESSMENT ROLL PURSUANT t0 SECTIONS17007 M76197.9832(4)(b), FLORIDA STATUTES BY CEDAR NAPA MOCK COMMUNITY DEVELOPMENT DISTRICT kidnapped American, guide NOTICE OFSPECIAL MEETING OF CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT 11.9ard SSeau.,arimer)a Cee,Fannookeemowarlpnle!MlMnarn'aacn mE hold nib.laminae rod Jorge L Ortiz them behind.They notifed the corny aspeWrmean.eTuesday,Oeoitr,tMal2w6 pm.al W urn«Nm«ock cma.e,a,WA Cedar Harems*Boulevard, USA'ODAY manager,who rescued them. Napha,it 38112 The Uehi1'i8y«m'pnpese end oAel mann.snob Mad perab Q.pi,IN,Frxaa Staves. A massive search-and-lessees ells IM WWI con. a*m...Cane Cpwdr.Falx e.Gra mina Womanly SD 26 ErlTb denim.SO se.or Geeslin...anex.dWa bar«°.IN MOO dan0,pla.la cllofte American tourist Kimberly Sue Eudl- was attached after the kidnapping. Ned wtichikdd«Iher«a500000eraper olwean lakeha.1b and Dinota.all assert..SMlwain SNlonadal coil and her tour guide,who were am- It was not known whether n ransom Eay«ao opal kr Cada,Uemmxk mopped by Sones Fgaeae*Sand Nod 11,rotse8uppYmntel Eaormefe busted sad kidnapped Tuesday in was paid or by whom,but U.S.Secretary awry Uganda.have been rescued end are In of Stale Mike PonideC had said the no pepondle Wailes et.m«derllnarap5ei el en emyanollare ne mann,,spew!asaasnannfWas good health,Ugandan authorities said American government does not pay 2NA1w7e2,wkae.remam437477wapde1dnmmFtrd'1,1"ww.ambS .en 20p9a« rbpol«tiw Sunday. ransom for its citizens. 6gaeer.Rem The country's government eminence Pollee said Endicott arrived In Ugall- The earn Wakes ue delq.Medd pursaanl la 1050101N,100 and'Pongee Stalulaa admdp.n ate prp.dy announced their rosette by security du on March 29 and on the next day flew oo.r..nandlreemmoosearriwdssir,sss twat dpwmr,..odWadl 5911 Country LA.Den,earl Cordes on Twitter without addressing to the park,a sprawling wildlife refuge Rananum rwiarrannrraNW,ee12321215111x.NtammlaonameMat trmeam.Baud.M..lr whether a ransom was paid. more than 200 miles west of the capital ssisto'er nAl easement.erbssissmal nayrapprovdo,a mby the awt balmI m.n mono arm awa wa eft ea Nd Endicott,from Southern California, city of Kampala. Rka4dtmrauas was visiting Queen Elizabeth National Queen Elizabeth Park is Ugandes Park alongside Congolese guide Jean most popular tourist destination and is r.tMhl Madsb len.winoreaiala Ronal awl anew..an[amend Wda nein 11+Barr 9.e. 890,1 I'etd Mlrenge when they were abducted regarded as safe,but the svexleee edge lnnsa'esml9trrr Wendt a Do name.Hoch1,mp9(Isem Color esale«nlmauis00 Development isle.e ter tam sal. B Drr1510 pmadMlt.noal aaddeld.rod 1,29191'Aaemm.bpod'Lwhl,Arm.embpoelnelserotawn. at gunpoint by four men who used her borders the Democratic Republic of Cony name Winne MraalhOl.44roar'aONm.T.ewers ayxMitoalnaamdammonia bh be mea iaM cellphone to contact authorities and de- Congo,home to several rebel groups. 1t^hin theAaM.aare newt 8ndtemad a0nialahedonne bead ens eras set inn.the Amman.wpotwhich mond a$500,000 ransom,Ugandan po- Last year two British tourists andAw^"'aleapod"rp,.ea,aeaNawmaedaa.R8,011,2019 m«maof rosrrQ lice said. their driver were kidnapped in the Vi- TMhammed bradWed.earntat palths lame owner mbinfie oriel m m armed.°ha,«arm1n Endicott and Mirenge were on an rungaNationslPark across the bordello per lard s0505tO.mmd.Too e,mm9 weataanarlaW p«pmam typo la K.save mss evening safari with a Canadian couple Congo.They were released motleys lot- PROPOSED SPECIAL ASSESSMENT SCHEDULE when the gunmen accosted their veld- er. Fe anal run 0 S kap 52022 ale,taking the first Iwo one mhhing the Contributing:John Bacon and Doug 78-year-old Canadians but lowing Standiint,USA TODAY tit ea. Enm«nnel Anwntet 7050010. rirnlYrr Units Law Typ. Maaal Cats Parent Pntril• Waned 2018-2019 199 deme E1904950.00 33,319660 62.IB9.$7" 61, ,10.8 2619-2020 795 Tar Gramm Br9n,1196r 61,310.59 51,16000 51,166,612.61 American extends Max 8 cancellations into June 20202021 790 *exCd.r., 51575,1t107 91,950.59 SIAM DO 31.166,51761 Dawn Gilbertson slammed for last-minute Night c)to - all ittl 10 Tax Cake. 51019.116V51,350.59 94166.09 5115951261 0511 RAW Nations stuvve the Max 8 grounding,took bw 55.146.n°m 95,42.848.25 a similar step of March 29,when it de- 'Pnral.rmaarnlmaelnwela ter.a9'Panne Moan Ansi adman lS a..wywpewangw.nnw American Airlines Ls canceling flights aided to keep its 34 Max as tint of its red into early June dire to the continued flightsclloeluie through at least May. -LW«esn MaIheoft Ia,itaeOm.Iwan 4ele.fill aaupemtot460/»b mm eama9pda,a%.11.1"rt grounding of the Boeing 737 Max,a A111E0Ean has 24 of the planes to its UanOd.lian ai'Oi.oa ....''00rmalml6;Aoen4EoeO. move thnt will affect 90 flights n day. Reel. for ell x,s2019Assessment the oishd«ptcs.adxl no moo mtn63,liA9d.0aes.*al las and cornet aasnn The airline previously had canceled American CEO Doug Parkerhati hint- smmmm1,,macennl"'n°Mp.manllimoeaormnoe iohnumas.Tl2Mlrwiaooednnerawp.5i1 nal,nminl1nnon shin trS,,giss0Asamml..lpaa.een sry,0R9.11ae2hanreaedmhatarn 90 daily flights t mpotat April 2f its 8o- w e that additional flight cancellations repair irnetmolt teem,plalaelaaadpnrea«etsarnee,renlnrenye..ewdn,aabbrn,elstmnmman count for the temporary ions of its 24 were coming, apldm,l maea,r muanlrl5,aweyxn.a.lrweWlel.le«1m,N,wldd e.rmeuW bvdmleN:mmred Max as.Tire Federal Aviation Adtnini The airline's Max 8 flights were con- ....;01p -„,,,eN«mo. stration grounded the planes on March cenlrated in Miami and lust cancelingAso'a°I°aa6b..oraaa,e.daammaammna°a sedaammaaaanaar«saeNaraea emmNeyme 6l:l,W,mmAph.enl rnepeymea nil mol sale su l0r,eliomedmN,nnnua«ernaaa 13 because the latest model of Doeing's those flights would impact that opera- r ,OnlAvrseMe workhorse 737 ices involved In nava re- lion too severely.Instead the airline is oMinsure one Sanas 20190pda,lm.at ismer.the Se,i 19 Arrsmaln maybe mead ie xeaa A aq Sm,v cent fatal crashes, cutting frequencies on other routes and 6 same ilsoinesae Minh,o¢H.am.11.0le tend lhn0h,rNalyan 5101,2U29.Rralhe 0.56,0 ale Nal American said proactively canceling Using planes freed upon fanner Max B u.rwaipde.m''"aelimp,9a�rca es' au «Ma".m liana b�v ,w tt.51mn�n*ma Olgins through June 5 will give the air- routes, ,,mEA9emy cad epee r17*le mu.einia..1.0..em2m Ths bike toLOW s.eualrrnwmW line time and more Right choices to re- Travelers whose flights are canceled to m P.....0.-..9...001.nil.N ala MI-10.......001 rd nroid no Or aced mee.dspm! hook affected passengers, reducing are eligible for a refund if they don't 'ar..r hhim.r«e andis.tsui'nrlvr BratS in irm.0'0.515 m.ha 01166.,159100.ea.'.may last-nitwits flight want to rebook,regardless type noedkarawa radiomen bunted b raypermammal drue,oe°pmwapaw ate”*Wear*la be marl Ig eta' Ib prpe.V.AisM1 mr/,ail is Imam ilk,arotors Nldaaassaxme reap..l..1.remtn.wain..a ran* Southwest Airlines,which has keen ticket they bought. in e b.a See bud ea*Nag Mena the ante,tinea l papaWed time,ten:Adi'.Bed vis hdaaltkm«e9,...i....1.",....... Cry Inquiry.o.lned byt°aheit l.meatiiWn areplareapm baa*AL rdnil b endrid'n more..at Ito pa»emA Fiona Inner rwumhdmken9ld.Ml. Maim wm6.sada*, Morgan Stanley Ammo5..90.406 lumamaaie.0 pude M.dn.may be ale,ed lawa to Crolteard ae be n.m151 roma.WO N pommy or moanAwldsm.Tne,0,W rennatad ids.Meommbt.WNiWee whe ..ckd i1 leadle11ion WDars.la aaloha on b,emom lhero mpnLecons .w when MdrrrBoaadom5nemy.wolhed b a ale,M1ne ant pea Ic r spoof.rrepining a 111 mom lion man to«arNaiven Wan Board of a as Amy wil.irb A asIAer lnNpmne Any',e Di serene plod in el O d2aa 01110 hurt R/mrleg bream a a oINter n Iresini nal tin e.himpl he Lobi°.n1.1.s 01001 OD 245-7110 1 lust Re Moamar nN,n mlMne095.5Inn (aro.aira 1910'mned p0. anMe.Olke.eb)9e,Na dY d'urp Ai.f,er 1.9in n.a,1p13711•001 tai tnI retro rid in unttetinothe Vntriot Nampo. Ablead papa*weer.hoe thedahl ie wpm rard cw...Inle.WNhh«napamad owl*.and marteaewnm .aloe nth the 2i min Nome i M6m Min Ma*120)aye of hwase of la.Wire Each paste wee dnda«b owed .w derisive teed WIN bad.Nm.a foray m ymmo pAF. ,amide/Mat dl 0ne90 et owe.,ia.awed IbMere,e . will needs mod atearUmomdtlalwarninphte penology nedmaree that a venidni nrraeLlet aepr ardips'is nada tod.da0te cranny and arida..LIPIIIIparOS a e.men nto Were. CEDAR HAMMOCK ",=7,..-,,,,,.,-,,,',...,,',.-, :k:$4,71,. COMNUNm DEVELOPMENT OIOTBICT ;" a� - Figure 1-Location Map . • FLORIDA Are You Overpaying For Om I1FR COUNTY Investment Advice? You're Invited Do you know how much you are paying for investment advices } la<I Many investors underperform their own investments through a g y"''>"' .11 - combination of flawed strategies and bad behavior.Come and learn i 1 :1q about the true cost of your investment decisions,and what you can .:rrrO "` l do to help protect your nest egg. . . s. i I Event Dates l • Tuesday,April 9,2019 Wednesday,April 17,2019 - . '`'\ Wednesday.April 10,2019 Tuesday,April 23,2019 Tuesday.April 16,2019 Tin*:11:30am • All events held at The Capital Grille located at 9005 Mercato Drive,Naples,FL 34108 i•: y 3 lac i Hosted By: I • The Krokenberger-Cummings Group at Morgan Stanley rOF"a c" • Kurt Krokenberger-Financial Advisor t 6111 g' otos_' 8889 Pelican Bay Blvd N,Suite 300,Naples,FL 34108 '. 1 • (239)449.7893 ' \ ci _: ' PROJECT m H.rs Limited seating. , •..,,.i0 MCV'14C a LOCATION Please call(239)449-7893 to reserve your spot. k s9.a.9 i The appropriateness of a pnrlkular investment or 010te21019 depene on an Wn restor's bdildlal cin and eblenives.Principal value and return of an meestment will Remote with dungss I ,.. in matat mMnLOns. •.,..,,............. . a BANKS_ ._... - iner lbs no discussion otos distribution 0l written ete,ials dating al r' ihcprodects or 1 IENGINC[MNG -'r° - mves[mpWsaulnspresentatiaa � �� INergan Stanley smith Barney LLC.Member SIPC. CRC2.5ra1 2/191 raw,' 1 6 1 1 A 2 Agenda Page 6 RESOLUTION NO.2019-08 A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT OF COLLIER COUNTY, RELATING TO THE IMPOSITION, LEVY, COLLECTION AND ENFORCEMENT OF CERTAIN NON•AD VALOREM SPECIAL ASSESSMENTS TO PROVIDE PROJECT IMPROVEMENTS ON PROPERTY WITHIN THE DISTRICT CONSTITUTING THE A.SSESSMENT RESOLUTION; EQUALIZING, APPROVING, CONFIRMING, APPORTIONING, LEVYING AND DECLARING SPECIAL ASSESSMENTS; INDICATING THE LOCATION, NATURE AND ESTIMATED COST OF THE PROJECT IMPROVEMENTS WHERE COST IS TO BE DEFRAYED BY THE NON-AD VALOREM SPECIAL ASSESSMENTS; PROVIDING THE PORTIONS OF THE ESTIMATED COSTS OF THE PROJECT- IMPROVEMENTS TO BE DEFRAYED BY THE NON-AD VALOREM SPECIAL ASSESSMENTS; PROVIDING THE MANNER IN WHICH SUCH NON-AD VALOREM SPECIAL ASSESSMENTS SHALL BE IMPOSED, LEVIED AND COLLECTED; PROVIDING WHEN THE IMPOSITION AND LEVY SHALL TAKE PLACE; DESIGNATING THE LANDS UPON WHICH THE NON-AD VALOREM SPECIAL ASSESSMENTS SHALL BE LEVIED; PROVIDING FOR AN ASSESSMENT PLAT; APPROVING AND ADOPTINC THE FINAL ASSESSMENT ROLL; PROVIDING FOR SEVERABILITY AND CONFLICT; PROVIDING AN EFFECTIVE DATE. WHEREAS,the Board pursuant to the uniform charter of the District, Section 190.006- 190.041,Florida Statutes and pursuant to Chapter 170,Florida Statutes, has adopted Resolution 2019-04 determining to make or cause to be made certain project improvements and defray the expense thereof by non-ad valorem special assessments ("special assessments"or "assessments"),and has published Resolution 2019-04 in accord with Section 190.022,Florida Statutes,and Section 170.05,Florida Statutes;and WHEREAS,as authorized by its charter and pursuant to Section 170.07,Florida Statutes,the Board adopted Resolution 2019-03 setting a public hearing for Tuesday,April 23,2019 at 2:00 p.m. at Cedar Hammock Clubhouse, 8660 Cedar Hammock Boulevard,Naples,Florida,for the purpose of hearing public comment on the levy of the non-ad valorem special assessments and notice of such public hearing has been given by publication and by mail as required by Section 170.07. Florida Statutes;and 1 1 6 1 1 A 2 Agenda Page 7 WHEREAS,pursuant to Section 170.08,Florida Statutes,the Board did meet as an equalizing board and held a public hearing on April 23,2019 at 2:00 p.m.to receive testimony from affected property owners as to the propriety and advisability of making the project improvements and funding them with non-ad valorem special assessments on property within the District as to the cost thereof,as to the manner of payment therefor,and as to the amount thereof to be assessed against each property so improved; and WHEREAS,the Board is empowered by the District's charter and is authorized to provide the project improvements,to issue special assessment bonds and to amortize bonds by the levy of non-ad valorem special assessments on property; and WHEREAS,the District has ascertained and determined that special benefits shall accrue peculiar to the parcels of property involved,over and above any general community-wide benefits,from, and based upon the logical relationship with,the systems, facilities and services constituting the project improvements,and that the duty per parcel to pay for these benefits shall be in proportion,that is, fairly and reasonably apportioned per parcel as set forth in Exhibit"B", attached hereto and incorporated herein by reference;and WHEREAS,the District has determined that the non-ad valorem special assessments shall not exceed the special and peculiar benefits to the property, and has adjusted and equalized the assessments on a basis of justice and right with reasonable and fair apportionment. NOW,THEREFORE,BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA: 1. This resolution is adopted pursuant to the provisions of the District's uniform general law charter and Section 170.08,Florida Statutes. The findings and determinations set forth in the above Whereas clauses are true and correct and by this reference are incorporated herein. 2. This resolution constitutes the assessment resolution,following the Board having met as an equalizing board to hear and consider any and all complaints as to the non-ad valorem special assessments and having adjusted and equalized the assessments on a basis of justice and right and reasonable fair apportionment. 3. The nature and related aspects of project improvements,including the location of the improvements,as set forth in Exhibit"A",attached hereto,with more specific drawings of plans specifications on file in the offices of the District Engineer,are hereby authorized and approved and the proper officers,employees and agents of the District are hereby authorized and directed to take such further action as may be necessary or desirable to cause the same to be made. 2 1 6 1 1 A 2 Agenda Page 8 4. The non-ad valorem special assessments shall be levied on all lots and lands adjoining and contiguous or bounding and abutting upon such improvements or otherwise specially and peculiarly benefitted thereby and further designated by the assessment plat hereinafter provided for. 5. The estimated cost of the project improvements is$5,146,800.00(hereinafter referred to as the"Estimated Cost"). 6. The non-ad valorem special assessments will defray the Estimated Cost,plus financing related costs,discounts,capitalized interest,debt service reserve and contingency. 7. The manner in which the assessment shall be made is as set forth in Exhibit"B", attached hereto. 8. The office of the District Engineer,Banks Engineering,are located at 10511 Ben C.Pratt/Six Mile Cypress Parkway,Fort Myers. FL 33966. 9. At the referenced location,the District Engineer has available for inspection an assessment plat showing the land areas to be assessed,complete with plans and specifications describing the project improvements and delineating the Estimated Cost;these documents will remain open to inspection by the public. 10. In the event the actual cost of the improvements exceeds the Estimated Costs, such excess shall also be paid by the District from additional non-ad valorem special assessments on the specially and peculiarly benefitted property on the assessment plat,or, alternatively,from other legally available revenues of the District, or from contributions from other entities, as and when authorized specifically by the Board. 11. It is hereby ascertained,determined and declared that the project improvements as set forth in Exhibit"A" shall result in special benefits peculiar to the parcels of property involved,over and above any general community-wide benefit,based upon the logical relationship of the system,facilities and services provided to the property;it is further ascertained,determined and declared that among the special benefits so derived are the added use,the added enjoyment and the increased marketability of the property. 12. It is hereby ascertained, determined and declared that the apportionment of the duty of each parcel owner to pay the particular non-ad valorem special assessments,the subject of this assessment resolution, shall be based upon the total equivalent residential units as set forth in the assessment methodology and 3 1 6 1 1 A 2 Agenda Page 9 related provisions of Exhibit"B"so that,thereby,the duty to pay is fairly and reasonably apportioned so as not to exceed the amount of special benefit peculiar to each parcel of property and in relationship of one property owner with the other. 13. Based upon this determination,ascertainment and declaration of special and peculiar benefit to property and of the duty to pay apportioned in a fair and reasonable manner,and limited by such determination,ascertainment and declaration,the final assessment roll as set forth in Exhibit"B",which shows the lots and lands assessed and the amount of the non-ad valorem special assessment levied against each parcel on property,on a fair and reasonable basis,and the number of annual installments as to which each such assessment is divided, subject to Paragraph 14 herein,is hereby approved and adopted. The special assessments for the project improvements on the parcels specially benefitted by the project improvements, all as specified in the final assessment roll included Exhibit"B"to this Resolution,are hereby equalized,approved,confirmed, reasonably apportioned,and levied. Promptly following the adoption of this Resolution,those special assessments shall be recorded by the Secretary of the Board of the District in a special book,to be known as the"Improvement Lien Book." Such special assessments with interest and any penalties shall constitute legal,valid and binding first liens upon the property against which such assessments are made until paid;however,upon completion of the improvements, the District shall credit to each of the assessments the difference in the assessments as originally made,approved,and confirmed and the proportionate part of the actual cost of the improvements to be paid by special assessments as finally determined upon the completion of the improvements,but in no event shall the final assessment exceed the amount of benefits originally assessed. In making such credit,no discount shall be granted or credit given for any pan of the payee's proportionate share of any actual bond financing costs, such as capitalized interest,funded reserves or bond discount included in the estimated cost of any such improvements. Such credits shall be entered in the Improvement Lien Book. Once the final amount of special assessments for all of the Improvements have been determined,the term"special assessment"shall,with respect to each parcel, mean the sum finally assessed against that parcel as herein provided. 14. Commencing within the year the non-ad valorem special assessments are first levied,they shall be paid in not more than twenty(20)annual installments of principal and interest,which shall be subject to optional prepayments,all in a manner to be determined in a supplemental resolution.Collections of the special assessments shall be pursuant to procedures authorized by state law. 4 1611A ? Agenda Page 10 15. If any section or part of a section of this Resolution shall be declared invalid or unconstitutional,the validity,force and effect of any other section or part of a section of this Resolution shall not thereby be affected or impaired unless it clearly appears that such other section or part of a section of this Resolution is wholly or necessarily dependent upon the section or part of a section so held to be invalid or unconstitutional. 16. All resolutions,or parts thereof in conflict herewith are to the extent of such conflict,hereby superseded and repealed. 17. This resolution shall take effect upon its adoption. APPROVED AND ADOPTED this 23rd day of April,2019. THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT Attest: District Manager Chairman,Board of Supervisors 5 1611A2 Cedar Hammock Eng Special Assessment Bonds Infrastructure SUPPLEMENTAL ENGINEERS REPORT FOR CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT REPAIR AND REPLACEMENT OF BRIDGES AND BULKHEADS MARCH 2019 by t A 10511 Six Mile Cypress Parkway, Suite 101 Fort Myers, Florida 33912 STATUS: Final DATE: March 2019 1 1 6 1 1 A 2 Cedar Hammock Eng j{ Special Assessment Bonds Infrastructure TABLE OF CONTENTS 1. INTRODUCTION 3 1.1 Description of Cedar Hammock Project 3-4 2. PURPOSE OF THE ENGINEER'S REPORT 6 2.1 Purpose and Scope of the Report 6 2.2 Report Assumptions 6-7 3. PROPOSED PROJECT 7 3.1 Overview 7 3.2 Proposed Project Elements 7-8 4. STATUS OF PROJECT APPROVALS 10 4.1 Status of Project Approvals 10 LIST OF FIGURES Figure 1 —Location Map 5 Figure 2—Community Map Illustrating Facility Locations 9 Figure 3—Cost Estimate Chart 11 STATUS: Final DATE: March 2019 2 1 6 1 1 A 2 Cedar Hammock Engem mon Special Assessment Bonds Infrastructure 1. Introduction 1.1 Description of Cedar Hammock Project This is a Supplemental Engineer's Report prepared by Banks Engineering, the District Engineer for Cedar Hammock Community Development District(the"District")levy of special assessments to fund the reconstruction of District facilities consisting of lake bulk heads and bridges. The District was established by Collier County Ordinance No. 99-81 on November 23, 1999 and became effect on November 24, 1999. The District consists of approximately 417.3 acres within Collier County, Florida and lies within section 3, township 50 South, Range 26 East.The development lies just south of Davis Boulevard and west of Collier Boulevard. The District's responsibilities include planning, financing, constructing, acquiring, operating and maintain the lakes and related stormwater improvements within the boundaries of the Cedar Hammock residential community ("The Community"). Additionally,the District has been granted the power to borrow money and issue bonds for the purpose of reconstructing improvements to the lakes and related stormwater improvements within the Community. The Community consists of approximately sixty-five single family units, seven hundred and thirty-four multi-family units, a golf course, a club house and associated infrastructure, and utilities. The Community's stormwater infrastructure consists of 16 interconnected onsite lakes totaling approximately 74±acres. The stormwater infrastructure is permitted through South Florida Water Management District under permit number 11- 01683-P. This Supplement represents a Supplement to the original Engineer's Report Prepared by Banks Engineering Titled "Engineer's Report for Cedar Hammock Community Development District" dated June 1999. Figure 1 depicts the location of the Project within the District's boundaries.All project lands are located within Collier County. STATUS: Final DATE: March 2019 3 1 6 1 1 A 2 Cedar Hammock Eng OpEkt Bmick4 Special Assessment Bonds Infrastructure The District is governed by a (5) Member Board of Supervisors who are qualified electors and elected by qualified electors of the District. The Current Board is comprised of the following members: Norman Day Chairman Quentin Greeley Vice Chairman Gene Bolton Secretary John Martino Assistant Secretary Vacant Assistant Secretary Management of the District is performed by Justin Faircloth, the District Manager, of Inframark, on a contractual basis. The District Manager oversees the operations and maintenance functions for the district facilities. The District has an office located at 5911 Country Lakes Blvd., Fort Myers, FL 33905. STATUS: Final DATE: March 2019 4 1 6 1 1 A 2 Cedar Hammock Eng ,R,lipgiaqr4 Special Assessment Bonds Infrastructure Figure 1 — Location Map FLORIDA ,wz- Y j-'.— L COLLIER COUNTY ,N,,,.„,..,,, ,;. �f MAMMA! '7 • }, IP; _ 1 ei tdl ,,,,IPAI R, I i*META. I I r uwiw aur 1/1 T . +I \ f \ \ O. GREEN ai eLw. N 4 IM • . 1 N c L PKWY. 11 RADIO RD. t ."-----...- INTERSTATE T5 DAVIS DLVC ..,.., ,,., , ,. , , w orrOAki PROJECT N.T.S. 1 t,A ti,' RATTI.ESN�u( MOCK LOCATION 1, $1 SABAL PALM RD. g BANKS LOCATION MAP "��=lam` "r CEDAR HAMMOCK "m rrai All-MA,r mai v..nx+ ENGINEERING "1E1411":"" COWER COUNTY,FLORIDA ?. .maul 6+jn+ri.Aumwf.6 WM mSxinsra MIOJAA.'INd mt DATE MAXI' MAMA DE911X SCAM MOO KALE :ITER et 1MM:ft CA 003119 12936DD I SOV w+ NTS. 9 STATUS: Final DATE: March 2019 5 161 1A 2 Cedar Hammock Eng Ek,%°ig Special Assessment Bonds Infrastructure 2. Purpose of the Engineer's Report 2.1 Purpose and Scope of the Report This Engineer's Report has been prepared to assist with the design, permitting, financing and reconstruction of infrastructure improvements to be undertaken by the District. This report will present a narrative description of the proposed work and present engineer's estimates of costs for completing these improvements. The financing is expected to be in the form of one or more series of special assessment revenue bonds to be issued by the District. Alternatively, the District may structure the project and self-fund through the special assessment revenue. 2.2 Report Assumptions In the preparation of this report, Banks Engineering relied upon information provided by the District and others. While Banks Engineering has not independently verified this information, we do not have reason to believe that the information is not valid for the purposes of this report. The following are specific sources of information that were relied upon in the preparation of this report. The following are specific sources of information that were relied upon in the preparation of this report. • Forge Engineering Inc. geotechnical report number 2893-003.01 dated October 30, 2018. • Ingenium, Inc. documents including sheet Pile Wall specification, and design drawings. • Bridging Solutions plans: Cedar Hammock Golf & Country Club Golf cart bridges— Holes#4, #5B, #7, and #10 replacement plans. • Banks Engineering wall replacement survey cross sections, Golf Hole#4 (island), Golf Hole#4 (road), Golf Hole#5 (island), Golf Hole#5(road), Golf Hole#16, and Golf Hole#17. • Bridging Solutions Inspection Reports dated: November 1, 2016 and February 28, 2018. STATUS: Final DATE: March 2019 6 1611A ? Cedar Hammock Eng Wori Special Assessment Bonds Infrastructure • Facilities operations and Maintenance Memorandum of Agreement between Cedar Hammock Community Development District and Cedar Hammock Golf and Country Club, Inc., dated April 22, 2008. 3. Proposed Project 3.1 Overview The capital improvements described in this report represent the present intentions of the District. The implementation of any improvements discussed in this plan may require the final approval by regulatory and permitting agencies. The actual improvements may vary from the capital improvements in this report. Cost estimates contained in this report have been prepared based upon the best available information at this time.The actual cost of construction,final engineering design, planning, approvals, and permitting may vary from the cost estimates presented. The following sections describe the elements that will be funded by the District 3.2 Proposed Project Elements The Cedar Hammock CDD periodically solicits professional inspections of the bridges and lake bulkheads within the community. Past reports have suggested repairs such as replacing wear decking and railing on the bridges and replacing deteriorated boards on the bulkhead walls. The suggested repairs have been previously completed. These reports also typically estimate the useful life expectancy of the bridges and bulkheads before complete replacement will be needed.The most recent reports have suggested that several of the bridges and bulkheads are in a condition that warrant replacement (Reference Reports by Bridging Solutions dated 11/1/16 and 2/28/18). The proposed Cedar Hammock project consists of the bridge and bulkhead repairs and replacements outlined in the most recent professional inspection reports. Bulkhead replacement is proposed at: • Lake 16 (Golf Hole#4) Island • Lake 16 (Golf Hole#4) Road • Lake 11 (Golf Hole#5) Road • Lake 11 (Golf Hole#5) Island STATUS: Final DATE: March 2019 7 161 1 A 2 Cedar Hammock Engem 44 Special Assessment Bonds Infrastructure • Lake 2 (Golf Hole#16) • Lake 1 (Golf Hole#17) Bridge replacement is proposed at: • Lake 16 (Golf Hole#4) • Lake 11 (Golf Hole#5A) • Lake 11 (Golf Hole#5B) • Lake 3 (Golf Hole#10) • Lake 9 (Golf Hole#7) Bridge repairs are proposed at: • Conservation Area C-2 (Golf Hole#9) • Conservation Area C-2 (Golf Hole#18) Figure 2 identifies the location of these works. There are additional bulkheads and one additional bridge within the Cedar Hammock Community not listed above. These facilities are not specifically included in this Engineering Report for repairs or replacement, but they may be added into the project as the CDD board desires. STATUS: Final DATE: March 2019 8 1611A2 Cedar Hammack Eng AE§ gr4 Special Assessment Bonds Infrastructure Figure 2— ..--,"'fif;9:-.e : .,„, . , ...,...,. ... , , , ,, . Community Map Illustrating Facility Locations - -,;- '-‘,Zstfg`l , , :=-:-''Li:.::=.!,, ,,,,'S -::::-.::::::g.:,1 i .. < � .3' . r � .gar�� fis � •� �,� . ....rt-, � a � y�x fi'�z baa ,� �, ®' ' c '` a . }' a �. ' a Tr a sad,,,,,,,,5,:i.:,,i,",--,,--[;:,,i---'-'-',/, -.41,4.-'it-;;;--44,11.',',-,;:,,,;.,:-.41:,--- HOLE#17 BRIDGE LAKE#2 ", v HOLE#1 B B4ZIDGE t , , ` " � 4. BULKHEAD ' HOLE#1 D BRICE t b a , ' a s '. <?` -€� a _ HOLE#9 BRRDC.E ss mak+ s- 7 u 5' - 4.3 4 F Ye d " _sem ''''" I m HOLE#7 BR#DGE n ,."::;.-,,,,"1"z.,---..,-,,,,::;'.„-2&,',0::,-,,,,,7,,::,—:t -'.'fi,?.,"4. .. r *' � U , Y ,a ' ,d� :,...,,,,,,,,,....,'„?,,,,,,,-,,c,--,,,, a ' 1 `� n} �.. Qr 3 :s x3.c a " b mot b ,. v r,...!.,:„,,,,,,,,,,,:- HOLE#68 BRIDGE 4 s LAKE#11 BULKHEAD A r s< r �-� T HOLE#5A BRIDGE _' ,z.-,':,' asd ,, '' `" LAKE#1d BItLKHRI B g �x z :;.,,,-.:4,c_, ga HOLE#48RIDGE BANKSBRsDGE&BVLKHEADL�AFIONE7CHBIT ""° " �""'•". CEDAR HAMMOCK ENGINEERING °^ :� GOLLIERcc�aaro FLORIDA RrAmAml Egawa+.26r..t.i WrlSur..,.» ..w}oauu I5W PlOJOGT Dime"- ICI 6WNv moms 94F 9M� a...w m.aaw zttrm ee +/rq+sot� i:escbb _JI 5hJ zb M.ii STATUS: Final DATE: March 2019 9 1 6 1 I A 2 Cedar Hammock EngiAtorA Special Assessment Bonds Infrastructurectre 4. Status of Project Approvals 4.1 Status of Project Approvals The following list includes the development approvals required for the project construction. 1. South Florida Water Management District Environmental Resource Permit Modification for repair and replacement of bridges and bulkheads—Pending 2. Collier County Site Development Permits—Pending 3. Collier County Building Permits -Pending STATUS: Final DATE: March 2019 10 N Q 41114 Mum N Ny W am I,m m a 0 0 0 O 0 0 0 0 0 0 0 0 0 0 O o 0 76 00o p0p 0 0 0 0 o O p0 0 0 0 0 0 0 0 00 ti U ^ o 0 O 0O�. ,'-- o0 N t`') a O N pO mC3 0 o O d dd OD QQ Imo ImA N O1 N N r conO Fe 3 2 a N Q5f £ m a n v w 00777 Hoi a vi u 2 w Cp N �9 C g ~ t9 to ro H to t9 ro 49 I9 t9 19 t9 fA to to 0 t9 W 8 O 0 o o O o 0 O O O O 0O pOpO0oO 0gfm 0O '- IO0OOO p pC N p CO Om' 8 V V V r m 2 23 Z as (pC] • di 09 toO Og V0i M W 49 /9 W N t9 49 M S O O S S O 0 0 0 0 0 O O 0 8 S o 0 8 8 o g M 8 R 3 8 .0 8p IO O Ino N N N CN0 N ' n V O N tO O CO it a O a 0 CC) C') CC M 69 0 49 w w W M w w CC Ni CC f9 to 49 C 2 x V uG crS u .0p 8, TD- w m �&p O 3 2 < Q Q a Q Q O - c c c m 'C -E N m m N a w .2 .o a °C°� Ny Q c ?` Q� T Z T ,T7 al— C F F '.C'I. C 14 A 9 8 2. 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Via Q ` C C G C m d c m m i m m m C E E E E E E E E E E. gr 8 8 8 $ 8m' 8 8 8 m m m w``u\e) 2 a 0 a G a) CC m CC 0O' p am, 0 et C 2m K K 2 C: ct 8m P3 c 'p 'O V m 0 m m O C J O 9 '8 0 m rn CT co coO) 0) F d m m 5 m m c c c c c 8 w= x x co co co m m d E 2 m 0 m m CD 133 i CD C _ c m n m2 m mg. ;at c 9 Cd p m.E co m Om m P 8 a T m B i dam rn7mtV a g C im m ON vmC E d 'O 4,4 0 co ry 74 J a aar g 8 8 O n o "" § T c o f W o 0 0 0 0 0 I 116C f, i t I I o o at �'0 =• x = I TO N O 5I I r 0) w I I c v c '" gi S 3 m 10 ,, .- .- N 6- 4- C') CD m a �) d 5 (A a_� c� _ _ V n LL 3 3 3 2 J J J 3 3 2 2 V O _ : i N 8 1 6 1 1 A 2 Agenda Page 22 Cedar Hammock Community Development District Assessment Methodology Report For Bridge and Bulkhead Repair Project March 1, 2019 Prepared by 6INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES 210 N University Drive,Suite 702 Coral Springs,FL 33701 (954)753-5841 www.inframark.corn 1611 A2 Agenda Page 23 Cedar Hammock Community Development District Preliminary Assessment Methodology Report For Bridge and Bulkhead Repair Project BACKGROUND Cedar Hammock Community Development District ("District" or "CDD") is an independent, special-purpose unit of local government established on November 23, 1999, by ordinance adopted by the County Commission of Collier County, Florida, in order to provide public infrastructure facilities and services to property owners located within the District. The District encompasses approximately 417.3 acres within Collier County, Florida, and currently consists of sixty-five single family units, seven hundred and thirty- four multi-family units, a golf course,a club house, associated infrastructure, and utilities. PURPOSE In February 2019, the District appointed Banks Engineering to assist with the design, permitting, and reconstruction of the lake bulkheads and bridges facilities. At that time, it was determined that the District would fund the project through the levy of special assessments (the"Assessments"). The assessments were approved to be collected in 4 annual installments as shown in the following tables. The purpose of this report is to formalize a methodology for allocating these bridge and bulkhead repair costs, in the form of a Special Assessment, to the benefited parcels. REQUIREMENTS OF A VALID ASSESSMENT METHODOLOGY Valid special assessments under Florida law have two requirements. First, the properties assessed must receive a special benefit from the improvements paid for via the assessments. Second, the assessments must be fairly and reasonably apportioned to the properties being assessed. If these two characteristics of valid special assessments are adhered to, Florida law provides wide latitude to legislative bodies, such as the District's Board of Supervisors, in approving special assessments. Indeed, Florida courts have found that the mathematical perfection of calculated special benefit is probably impossible. Only if the Board were to act in an arbitrary, capricious, or grossly unfair fashion would its assessment methods be overturned. 2 1611 A2 Agenda Page 24 Cedar Hammock Community Development District Preliminary Assessment Methodology Report For Bridge and Bulkhead Repair Project APPORTIONMENT METHODOLOGY The methodology apportions these costs to the benefited properties based upon the special and peculiar benefits each receives flowing logically from the infrastructure program financed by the assessments and the reasonable and fair apportionment of the duty to pay for these levied assessments. As a result of evaluating the costs defined within the "Supplemental Engineer's Report for the Cedar Hammock Community Development District: Repair of District Bulkheads and Bridges" dated March 2019,it was determined that the costs would be solely and equally distributed amongst the 799 residential units within the District as all residential units receive the same degree of special benefit from the capital improvements associated with the bulkhead and bridge repairs. Exhibits A and B in the Appendix show the projected costs to be allocated to the Benefited Parcels and the total assessment per unit allocated on an annual basis.Exhibit C contains the Assessment Roll for Fiscal Years 2019 through 2022. ANNUAL ASSESSMENT SCHEDULE The District has determined that year 1 will require $2,409,450 to complete phase 1 of the project.The District intends to borrow$500,000 from the unassigned cash balance to reduce the net amount of the first installment in year 1 to $1,909,450.The District intends to utilize the Direct Collection Method to levy and collect the first installment in the amount of $2,489.37 per unit 1. For the three subsequent installments, the remaining balance of $3,237,350 will be divided equally and will include the payback of$500,000 used to reduce the first year installment. The District intends to utilize the Uniform Collection Method to collect the special assessment in years 2 through 4, totaling $1,079,116.67 per year, or $1,460.90 per unit 2. I This amount has been grossed up to include the 4%early payment discount. 2 This amount has been grossed up to include the 4%early payment discount and 3.5%collection costs. 3 161142 Agenda Page 25 Cedar Hammock Community Development District Preliminary Assessment Methodology Report For Bridge and Bulkhead Repair Project EXHIBITS 4 1 6 I 1 A 2 Agenda Page 26 Cedar Hammock Community Development District Preliminary Assessment Methodology Report For Bridge and Bulkhead Repair Project EXHIBIT A PROPOSED COSTS OF BRIDGE AND BULKHEAD REPAIR* Total Location Work Description Work Cost Contingency Estimated Cost Lake 16(GolfHole#4)Island Bulkhead Replacenant $605,000 $90,750 $695,750 Lake 16(Golf Hole#4)Road Bulkhead Replacement $407,000 $61,050 $468,050 Lake 11(Golf Hole#5)Road Bulkhead Replacement $484,000 $72,600 $556,6(0 Lake 11(Golf Hole#5)Island Bulkhead Replacement $1,067,000 $160,050 $1,227,050 Lake 2(Golf Hole#16) Bulkhead Replacement $434,500 $65,175 $499,675 Lake 1(Golf Hole#17) Bulkhead Replacement $324,500 $48,675 $373,175 Sub Total Bulkhead Costs: $3,322,000 $498,300 $3,820,300 Lake 16(Golf Hole#4) Bridge Replacement $62,200 $12,000 $74,200 Lake 11(Golf Hole#5)(A) Bridge Replacement $74,300 $13,000 $87,300 Lake 11(Golf Hole#5)(B) Bridge Replacement $75,500 5]3,000 $88,500 Lake 3(Golf Hole#10) Bridge Replacement $73,200 $13,000 $86,200 Lake 9(GolfHok#7) Bridge Replacement $43,200 $8,000 $51,200 Conservation Area C-2(Golf Hole#9) Bridge Repairs $300,000 N/A $300,000 Sub Total Bridge Costs: $628,400 $59,000 $687,400 ProfessioralServices** $450,000 N/A $450,000 Total Costs Estimate: $4,957,700 Inflation at 2.5%per year over 4 years $189,100 Grand Total: $5,146,800 *Costa provided by Banks Fnpaming **Prokssional Services include Professional Management,Legal,Fnpmering,Penr t Fccs,and Costs ibr Mailings 5 1 6 1 1 A 2 Agenda Page 27 Cedar Hammock Community Development District Preliminary Assessment Methodology Report For Bridge and Bulkhead Repair Project EXHIBIT B PROPOSED SPECIAL ASSESSMENT SCHEDULE For Fiscal Years 2019 through 2022 Net Gross Total Gross Collection Projected Assessment Assessment Assessment Fiscal Year Units Method Costs Per Unit Per Unit* Collected 2018-2019 799 Direct Bill $1,909,449.00 $2,389.80 $2,489.37** $1,989,009.38 2019-2020 799 Tax Collector $1,079,117.00 $1,350.58 $1,460.09 $1,166,612.97 2020-2021 799 Tax Collector $1,079,117.00 $1,350.58 $1,460.09 $1,166,612.97 2021-2022 799 Tax Collector $1,079,117.00 $1,350.58 $1,460.09 $1,166,612.97 Total $5,146,800.00 $5,488,848.29 * Gross Assessments per unit include allowance for early payment discount(4%)and collection costs(3.5%)for parcels levied on the tax roll for Fiscal Year 2020 through 2022. **Landowners will have 30 days to pay the first installment to take advantage of the 4%early payment discount. 6 1 6 1 1 A 2 Agenda Page 2e EXHIBIT C CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT SPECIAL ASSESSMENT DISTRICT COLLECTED&TAX COLLECTOR ASSESSMENT ROLL Direct Bill Tax Collector Assessment Roll Parcel ID Owner 2018-2019 2019-2020 2020-2021 2021-2022 25895001040 FORSTER,DAVID LYNN $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001066 MURPHY,PETER Q&PAMELA M $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001082 MARGOLIS,KATHERINE S $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001105 SEMBER JR,RONALD P $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001121 PATTERI,ROBERT J $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001147 ZITZOW,MICHAEL D $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001163 BLANKENSHIP,R I&HEIDI L $2,48937 $1,460.09 $1,460.09 $1,460.09 25895001189 NANNERY,PHILIP R $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001202 PAULSON,JANET $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001228 SADOWSKI,ROBERT P $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001244 HAUTZINGER,GEORGE A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001260 WILLIAMS,JOHN A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001286 Q J&D GREELEY REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001309 SLY TR,JOANN $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001325 SULLIVAN,ROBERT S $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001341 CAPPY,MICHAEL L $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001367 BENICK REALTY LLC $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001383 CASTEEL,ROBERT L&JULIA J $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001406 DUNN,JAMES C&KAREN J $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001422 R L&S J HETRICK REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001448 BOARDMAN,FRANK E&NANCY G $2,48937 $1,460.09 $1,460.09 $1,460.09 25895001464 JEANETTE G DODSON REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001480 STOKES TR,RICHARD C $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001503 JOHNSTON TR,THOMAS P $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001529 WAINICK,LINDA $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001545 MONTAGNINO,JAMES&MARY JO $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001561 MYERS REVOCABLE TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001587 JOYCE G O'SHAUGHNESSY TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001600 HYNES,VERA M $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001626 CHARMA D CAMP REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001642 BROWN TR,JAMES F $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001668 ELWOOD,MARJORIE 52,489.37 $1,460.09 $1,460.09 $1,460.09 25895001684 KUHL,ROGER C&NANCY L $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001707 FREEMAN,TIMOTHY M&JUDITH A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001723 BARBERI,GEORGE S&JOANN T $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001749 F VENTURE-BERNARDINI LW TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001765 EVELYN LAGESTEE TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001781 MARICA M GRIFFITH TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001804 SMITH,JACK S&PATRICIA A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001820 ROKES,DAVID JAMES $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001846 SHARP FAMILY TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001862 BONNIE DEAN TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001888 NYHAN,PATRICIA A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001901 MCPHEE FAMILY REALTY TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001927 FARRAYE,JOSEPH J $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001943 BROGAN GROUP LLC $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001969 BELLENOIT,PAUL A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895001985 BOTSFORD TR,KAREN B $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002007 D'AMORE,NICK D&MARTHA S $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002023 PATRICIA C BRUNN TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002049 CAREY LYNN BROEN LIVING TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002065 DIEDRICH,DAVID A&SANDRA $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002081 WOODHEAD,MICHAEL $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002104 JAMES P SHANLEY REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002120 FLOOD FAMILY REV LW TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002146 FRED MAZZILLI REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002162 BUNGE,GENE E&BARBARA E $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002188 MUTERT,WILLIAM G&MICHELLE $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002201 TERRANCE L BUSS SR& $2,489.37 $1,460.09 $1,460.09 $1,460.09 7 1 6 1 1 A 2 Agenda Page 29 Direct Bill Tax Collector Assessment Roll Parcel ID Owner 2018-2019 2019-2020 2020-2021 2021-2022 25895002227 MALONEY,MICHAEL J&MARY T $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002243 AWREY,ROBERT C&BETTY JEAN $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002269 HARRINGTON,WILLIAM L $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002285 DIEDRICH,LARRY&LORI $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002308 STEVENSON III,THOMAS.1 $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002324 PERDUE,FREDERICK D $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002340 CHRISTIANSEN,PETER&NANCY $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002366 SHORE,LYLA J $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002382 GRUNWALDT,CHARLENE $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002405 RIDENOUR,ROSALIE M $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002421 HOOLEY,JOHN F&BEGONA $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002447 ANTHONY J BRUNO REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002463 STROHAVER,ROBERT A&LYNNE F $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002489 SWAN,PAUL A&CAROL A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002502 J&C A VANDERPLOEG REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002528 K R&E Z THOMPSON TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002544 RENNER,JACK F $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002560 JOHNSON TR,ERWIN C $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002586 MATHIES,CRAIG K&SHARI A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002609 KLING,WILLIAM A&BARBARA H $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002625 PARKINSON,JOHN&LUCILLE M $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002641 BAUMGARTNER REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002667 LONG,LAWRENCE E&DEBORAH E $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002683 GROH,JOHN J&LINDA M $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002706 DEBORAH E DASSO TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002722 MERSINGER,PATRICIA A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002748 WILSON,RICHARD E&JANICE M $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002764 KATHLEEN M THOMAS REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002780 BATTALINI TR,JUDITH A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002803 SACHS TR,CHARLES J $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002829 DE MARCO,ROBERT P&MAUREEN A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002845 COTTER,JEANINE M $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002861 WYLIE,IC $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002887 DRABICKI,DENNIS&ESTELA $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002900 IRENE LACEY REVOCABLE TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002926 RUST,JOHN T&NANCY M $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002942 PITTMAN,ROGER M&CYNTHIAA $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895002968 STEPHENS,DONALD J&LORI J $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102046 CARTER LIVING TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102062 GLEICHMAN,JAMES M&DIANA L $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102088 S L&J A KOHLS REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102101 MATHANGANI,PETER W&JOAN $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102127 KOEHLER,MILTON J $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102143 ODONNELL JR,ROBERT C $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102169 GARY L SALISBURY TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102185 EASTMAN,LEONARD C $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102208 KELLEY,GEORGE&TERESA J $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102224 ALGER,GARY R&DORI C $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102240 FRAUMENI JR,VINCENT&DIANE W $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102266 1064465 ONTARIO INC $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102282 PINYUH TR,SAM P&ARLENE H $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102305 BARRETT TR,SHARON $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102321 LUBAS,BENJAMIN $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102347 IIEALEY,EDWARD P&DOLORES C $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102363 MUHME,NORMAN L&SALLY A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102389 DUGAN-NAPLES LLC $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102402 ANNE M SCHLEEPER REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102428 BALLY,FREDERICK R&SUZANNE M $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102444 SKEETS LLC $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102460 GEOFFREY,DAVID $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102486 GRAHAM,SAMUEL $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102509 MCKEE,JOHN F $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102525 BAKER,DOUGLAS G&GLADYS A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895102541 R N&P R SPEARS LIVING TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110106 PATRICIA A PIERCE TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 8 1 6 1 1 A 2 Agenda Page 90 Direct Bill Tax Collector Assessment Roll Parcel ID Owner 2018-2019 2019-2020 2020-2021 2021-2022 25895110122 L&K THIELEN LIVING TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110148 RUSH,CARL J&SHARYN I $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110164 DONN R HARTFORD REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110180 WATTS,JUDY R $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110203 SCOWDEN,CLARE A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110229 DINATALE,LINDA JOYCE $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110245 WAYNE REFFKE REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110261 WARMAN,SARON S $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110287 SKITGIS,SANDRA $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110300 GRONOTTE,DAVID W&JEANNIE L $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110326 AHASIC,GARY L&JUDITH A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110342 KULIK,RONALD S&CAROLM $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110368 CHARLES HICKS $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110384 SCOTT J ICRENZ 2013 LIV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110407 BERRY,ROBERT J&GLORIA $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110423 GANSTER,JOHN M&MAUREEN $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110449 MOBLEY,CHRISTOPHER L $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110465 GERALDINEACOOK LIVINGTRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110481 MACDOUGALL,WILLIAM&JOAN $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110504 FEINBERG,JACK&JUDITH $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110520 WOODS JR,JAMES F&NANCY 0 $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110546 MUELLER,GLENN T&LINDA B $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110562 ALLISON,THEODORE C&SHARON E $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110588 ELIASEKTR,DONALD J $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110601 HERTRICH,CARL E&JOHANNA $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110627 DUBE,GERARD E $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110643 GEYER REVOCABLE LIVING TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110669 GAULT,JEFFREY A&CYNTHIA L $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110685 PMW FAMILY LIVING TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110708 OSCKO,GARY F&MARY DONNA $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110724 KHACHADORIAN,AVAKARAM $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110740 BABICZ ROAD REALTY TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110766 CARR,ANNA G $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110782 BROWN,PHILLIP D&ANN R $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110805 BARIBEAU,ROBERT R&CAROL L $2,489.37 51,460.09 $1,460.09 $1,460.09 25895110821 VAIA,ALBERT R&PATRICIA K $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110847 HEROLD,DALE A&DIANNA LEE $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110863 CHENG,REN Y&CLEO L $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110889 BRIER TR,RICHARD P $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110902 QUIGLEY,JOHN J&TERESA E $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110928 PAYNE,ROBERT J $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110944 MACAIONE,ALEX&EILEEN S $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110960 SALEM,SAMUEL J&PAULA L $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895110986 MONACO,ANTHONY F&PATRICIA W $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895111008 BECHTEL TR,RAYMOND C $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895111024 ALAN JAMES BRATT REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895111040 SHAW,ROYAL S $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895111066 SEARS TR,NANCY JANE TRASK $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895111082 MARCHIONNE TR,ANN $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895111105 BRUINIUS,BERNARD $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895111121 VAN RYN TR,JACQUELINE R $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895111147 SHAW,JAMES D&E JEAN $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895111163 SCHEHR,THOMAS M&LOREE L $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895111189 TAGNEY,AR $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895111202 COLE,WILLIAM MILTON $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895111228 ELLIS,RALPH H&JANICE A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895111244 M BUCHMAN CORNILLIE R/LITRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895111260 MCKEE,JOHN F&MARYELLEN $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895111286 MASON,CARL L&KATHLEEN M $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895111309 HOLLAND,EUGENE F&RUTH E $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895111325 STROTBECK,JOHN W&DIANE 0 $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895120109 AVVISATO,PHILIP F&ELAINE M $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895120125 GAIL DUKE TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895120141 BARNOWSKI TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895120167 THOMPSON,RONALD L&BERNADINE $2,489.37 $1,460.09 $1,460.09 $1,460.09 9 1 6 1 1 A 2 Agenda Page 31 Direct Bill Tax Collector Asaeaament Roll Parcel ID Owner 2018-2019 2019-2020 2020-2021 2021-2022 25895120183 PERAS,LINDA 82,489.37 $1,460.09 $1,460.09 $1,460.09 25895120206 SOETENGA,TIMOTHY A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895120222 KELLEY,CRAIG&KATHRYN $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895120248 FRANCES L KING TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895120264 REBECCA'TERING JACOBSENTRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895120280 KAWA,JOHN N&BEVERLY D $2,48937 $1,460.09 $1,460.09 $1,460.09 25895120303 LEBLANC,PATRICIA D'URSO $2,48937 $1,460.09 $1,460.09 $1,460.09 25895120329 SCHMUDDE,DAVID 82,489.37 $1,460.09 $1,460.09 $1,460.09 25895120345 BARBER',GEORGE S&JOAN T $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895120361 SELVALA,RICHARD L $2,489.37 $1,460.09 $1,460.09 $1,460.09 2.5895120387 P BROOKE LAWRENCE TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895120400 MINAMYER,LARRY D&SUSAN P $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895120426 SHARON GEORGI MERTZ TRUST $2,48937 $1,460.09 $1,460.09 $1,460.09 25895120442 MMAJLLC $2,48937 $1,460.09 $1,460.09 $1,460.09 25895120468 HAENER,WILLIAM&MARY JANE $2,48937 $1,460.09 $1,460.09 $1,460.09 25895120484 FREDERICK,STEPHEN H&LAURENE $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895120507 GARY RMCCLELLAN RILITRUST 82,48937 $1,460.09 $1,460.09 $1,460.09 25895120523 CONLEY,DANIEL D&LYNN C 82,48937 $1,460.09 $1,460.09 $1,460.09 25895120549 DAY,NORMAN J&LINDA T $2,48937 $1,460.09 $1,460.09 $1,460.09 25895120565 TROUPE TR,WILLIAM H&LINDA M $2,48937 $1,460.09 $1,460.09 $1,460.09 25895120581 RIDENOUR,ROSALIE M $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895120604 CALHOUN,HARRY C&KATHLEEN L $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895120620 GARGIULO,EDWARD T&MARILYN L $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895120646 D DECKLEVER F REV LW TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895120662 GIORGI,PHILIPPE&GILETTE $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895120688 FAESSLER,KAREN C $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895120701 BELL,ARTHUR I&FLORENCE W $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895120727 MARTINO,JOHN J $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129087 GOEDE TR,JOHN C 82,489.37 $1,460.09 $1,460.09 $1,460.09 25895129100 NIZICK,THOMAS&PATRICIA $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129126 MCTIGUE SR,JOHN P&MADELEINE $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129142 FERENCZ SR,PETER 82,489.37 $1,460.09 $1,460.09 $1,460.09 25895129168 PADDOCK,WAYNE L&MAUREEN A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129184 REV AMD&RESTATED TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129207 ROBERTS,DIANE $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129223 ELDER,GEORGE&MARIAN $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129249 DONOFRIO,PAT M&CHARLENE A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129265 ELDRIDGE,MARY L $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129281 SHARON GEORGI MERTZ TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129304 MANSON,ROBERT A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129320 PECELUNAS,TOM&GAIL $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129346 THOMPSON,ALAN&ADELLE JANE $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129362 JAMES M HARPER IRREV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129388 LARKINS,GARY&MARSHA L $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129401 CONSTANCE SANTARIGA REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129427 NANIA,MARK A $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129443 WIDICK,MICHAEL&JANICE J $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129469 AUGUSTINE,WILLIAM L&ELSIE J $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129485 BOLTON,GENE&BARBARA $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129508 TRAINOR,GEORGE L&DIANE AMY $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129524 DONOFRIO,DAWN $2,489.37 $1,460.09 $1,460.09 $1,460.09 25895129540 MARTELLA,RICHARD&JENNIFER $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003201 MARY LOUISE MALEY TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003227 CORMAN,TERRY&SALLY $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003243 MACCOURTNEY,LEO M&BARBARA D $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003269 BRIAN OHLIS P A 401K PLAN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003285 CATHERINE M STAPELS REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003308 PENSCO TRUST CO $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003324 KOEHLER,DAVID E&JANICE E $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003340 REID,WILLIAM F&DONNA M $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003366 MARION J KARAS LW TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003382 WILSON,STEPHEN F&MAUREEN B $2,489.37 $1,460.09 $1,460.09 81,460.09 76526003405 LEE,YOUNG II&KYUNG Y $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003421 DEBAERE,KIMBERLY $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003447 LUTH TR,MARY J $2,489.37 $1,460.09 $1,460.09 $1,460.09 10 1611A2 Agenda Page 32 Direct Bill Tax Collector Assessment Roll Parcel 110 Owner 2018-2019 2019-2020 2020-2021 2021-2022 76526003463 MEAD,JAMES W&LAURIE N $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003489 CASCIANO,DANIEL L&JOHANNA R $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003502 BUCHANAN,RICHARD&MARY $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003528 NICOLAY SR,RICHARD W&JOANNE $2,48937 $1,460.09 $1,460.09 $1,460.09 76526003544 MORAN,JAMES M&KARENA $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003560 LOWY,JEFFREY E&CAROL M $2,48937 $1,460.09 $1,460.09 $1,460.09 76526003586 BROOKS,CHARLES STUART $2,48937 $1,460.09 $1,460.09 $1,460.09 76526003609 BOYER TR,THOMAS J $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003625 JERALD L JACOBSEN TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003641 J H C REALTY TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003667 SPEERS TR,JOHN KEITH $2,48937 $1,460.09 $1,460.09 $1,460.09 76526003683 HOVSEPIAN TR,NANCY P $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003706 GIERLICH,JAMES C&RITA J $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003722 NIXON TR.,DAVID E $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003748 BOLOGNESE,V DENNIS&PAULA J $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003764 GALLAGHER,THOMAS J&SANDRA H $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003780 COAD,RICHARD ALAN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003803 COCHRAN,DEBORAH.1 $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003829 VAN DRUS,MAURICE W $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003845 ROCHEFORT,BARBARA&PETER $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003861 JOHN C GRASER REV LW TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003887 REESE JR,CARTER C&KAREN J $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003900 DORIA,THOMAS E&ANDREA M $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003926 CAMPBELL,REGINA&TERRY $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003942 MARSHALL,JAMES M&SUE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003968 ALDO,RHONDA $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526003984 BESTEMAN,DOUGLAS J&LINDA K $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526004006 FEDERHOFER SR.,WILLIAM C $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526004022 TENCATE,DANIEL D&BEVERLY $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526004048 ROBINSON TR,JAMES E $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526004064 LLOYD,ROBERT L&JOAN D $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526004080 LONERGAN,LAWERENCE R&ANGELA $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526004103 BEATRIZ BALL!DEC OF TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526004129 PALERMO,ALFRED S..&ESTHER H $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526004145 J&E ANTONUCCI TRUST $2,489.37 $1,460.09 $1,460.09 $1,460,09 76526004161 VITA J MEYER TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526004187 STANZIANI,ANTONIO&MARIA $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526004200 J&C MORRISSEY FAMILY TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526004226 RUPE,JACKIEL $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526004242 NEWMAN,JAMES FRANKLIN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526004268 KUHN,ROBERT&THERESE M $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526004284 HUNT,ROBERT A&JANET E $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526004307 VELEKEI,ROBERT J&JAN P $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526004323 1CNOX,PETER $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526004349 KAPUSTA,JOHN D&ROSEMARIE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526004365 SIMMONS,DIANE K $2,489.37 $1,460.09 $1,460.09 $1,460.09 76526004381 CRANDALL,ROBERT P $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000025 SCHNITZ!PR,ANDREW T $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000041 MCCLAINE,MICHAEL L&BRENDA J $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000067 PURDY,LAWRENCE W&ROSEMARY C $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000083 PIZZUTI,DONATO&MARIE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000106 1470049 ONTARIO INC $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000122 R R&S H LAMONTAGNE FAM TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000148 KARLE TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000164 SOLOMON,LAWRENCE&CAROL M $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000180 LACEY FAMILY REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000203 HOPKINS,JOHN N&BETTINA C $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000229 WASHINGTON,DWIGHT R&LORENE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000245 CARLO,TIMOTHY P&DIANE D $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000261 SUESS,THOMAS A&KIM S $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000287 PATRICIA A BROWN REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000300 STUMPF,E CHARLES&MARY F $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000326 MARY D NOVICKAS LIVING TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000342 CONDON,1 RONALD&LINDA A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000368 V JOHN DAVIDIAN HOLDINGS LMT $2,489.37 $1,460.09 $1,460.09 $1,460.09 11 1611A2 Agenda Page 33 Direct Bill Tax Collector Assessment Roll Parcel ID Owner 2018-2019 2019-2020 2024-2021 2021-2022 76527000384 HAGLER,MICHAEL A&SYLVIA $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000407 JUDITH FALLON RIELLY 1999 $2,48937 $1,460.09 $1,460.09 $1,460.09 76527000423 LYONS TR,ROBERT J&ARLENE J $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000449 O'HARE,THOMAS T&LINDA K $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000465 KENT D TRUCKENBROD REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000481 WEED FAMILY REVOCABLE TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000504 RUDDY,CYNTHIA $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000520 SHEPHERD,BARRY T&DENISE $2,48937 $1,460.09 $1,460.09 $1,460.09 76527000546 DWYER,FERGAL J $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000562 SMITH,GERALD W $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000588 LAMBERT,DIANE G $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000601 CAUL TR,WILLIAM C $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000627 BARBOUR,I THOMAS&PEGGY M $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000643 FLAUM,CHARLES R&LAURIE A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000669 SEBACH,GARY L&RHONDA L $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000685 FREEMAN,PATRICK J&LISA M $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000708 HOOLEY TR,BEGONA $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000724 PODY II,JAMES J&TERRY A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000740 DOHERTY,MICHAEL P&ANNE R $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000766 MANSFIELD TR,RICHARD H $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000782 RAPP FAMILY D W $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000805 MACKETT,LINDSAY C&SUSAN J $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000821 LEAVITT,DAVID N&JUDITH A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000847 HIGHTOWER,KENNETH&DIANE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000863 MARCHIONNE,FRANK&ANGELA $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000889 LEACH,DAVID A&BETH ANN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000902 1NNAMARATO,JOANR $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000928 AHRENS TR,PARTICIA R $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000944 DAWSON,F JOSEPH&JUDITH K $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000960 MATIKA,DENNIS A&DEBORAH R $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527000986 GEALT,MALCOLM&JANE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527001008 CODA,DAVID I&NANCY L $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527001024 HAND JR,JOHN E $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527001040 MATON,IAN RA &KAREN I $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527001066 SWEETSER,CHARLES A&JANET E $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527001082 HARRIS,RICHARD&PAULINE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527001105 RUST,JOHN T $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527001121 JARVIS DALE PROFFITT TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527001147 HOEHN,FRED&EMILIA $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527001163 EARLY FAMILY REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527001189 PAPILLON PROPERTIES LLC $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527001202 AZEVEDO,JOAN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008027 CARUANA,STEPHEN&MAUREEN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008043 SALAZAR,RAYMOND J&DEBRA L $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008069 CESARIO FAMILY TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008085 CORMIER,DANIEL $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008108 MANDATO SR TR,VINCENT $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008124 GOEPFERT,BRIAN PAUL $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008140 CURRY,WILLIAM E&JUDITH A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008166 GAGE,NORMAN&LISA $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008182 ROBERT J NOCERA REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008205 SEYMOUR FAMILY TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008221 SCHLEIF,PETER It $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008247 ENDER,BRYAN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008263 METER,RICHARD WAYNE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008289 KNUTESON REVOCABLE TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008302 PELLETIER,MARK A&ALICE M $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008328 MEYER,JAMES $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008344 MATTHEWS FAMILY LIVING TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008360 ALLEN,RICHARD F&DIANNE B $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008386 DANIEL LAIETA IRREV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008409 PEACOCK,JAMES H&JANIS L $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008425 LEWIS,DONALD C&DIANE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008441 MURNANE,JOHN J $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008467 CODY,DOUGLAS R&DOREEN M $2,489.37 $1,460.09 $1,460.09 $1,460.09 12 1611A2 Agenda Page 34 Direct Bill Tax Collector Assessment Roll Parcel ID Owner 2018-2019 2019-2020 2020-2021 2021-2022 76527008483 SALERNO QTIP TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008506 FAESSLER,MARK J&KAREN C $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008522 SCHRADE,MARION $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008548 HERSCH,LESLIE SUE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008564 HOWARD JR,RANDOLPH G $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008580 WAGERS JR,JAMES R&BRENDA J $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527008603 DENONCOUR,JEFFREY&LAURA $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010028 GIACOBBE,JENNIFER $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010044 ROLF,STEPHEN P&MARY M $2,48937 $1,460.09 $1,460.09 $1,460.09 76527010060 J R&J M TRIPP REV LW TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010086 JAGOUTZ,RICHARD S&SUSAN I $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010109 MACKNICK,HERBERT B&PATRICIA 52,48937 $1,460.09 $1,460.09 $1,460.09 76527010125 OPERATION HOMEFRONT INC $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010141 BELT,JAMES J $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010167 LOMBARDI,ROBERT P $2,48937 $1,460.09 $1,460.09 $1,460.09 76527010183 KITE,PETER $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010206 KITE,PETER&DAWN $2,48937 $1,460.09 $1,460.09 $1,460.09 76527010222 LOMBARDI,KATHLEEN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010248 HAWDON,MARY LOUISE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010264 PATRICIA C MACK TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010280 STEWART,FRANK D&JANE C $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010303 DAGOSTINO,DOMINICK A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010329 SCHIAVO,ROBERT&PAULA $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010345 EVANS,CATHY A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010361 PARIS FAMILY IRREV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010387 HUGHES,LOUIS P $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010400 WINZELER,JOHN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010426 AVS ASSOCIATES LLC $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010442 LOPEZ,RONALD&ELLEN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010468 UNSWORTH,STUART&THERESA $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010484 REPOLI,LEONARD 52,489.37 $1,460.09 $1,460.09 $1,460.09 76527010507 GOBRON,JOHN W&MARLENE A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010523 GOEDE ESQ TR,JOHN C $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010549 HUTCHINS,WALTER L $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010565 GREEN,P1IILLIP $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010581 BOWIE,JOHN F $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010604 DOROTHY V ARCARI TRUST $2,489.37 $1,460.09 $1,460.09 51,460.09 76527010620 BETO,CHRISTIAN W $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010646 POLLIO,JOSEPH&IRENE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010662 GERRY N BIRD TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010688 TURNER,STEVEN&LISA P $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010701 FLYNN,ROBERT.1 $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010727 COYNE,DENNIS M&MARY E $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010743 MIRARCHI,JOSEPH&TERESA $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010769 WALKIEWICZ,ROSELLE&STANLEY $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010785 BRATT,ALAN JAMES $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010808 KRICK,KEITH&DOROTHY $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010824 WALLACE,JOSEPH I $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010840 OLSON,NANCY A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010866 CURRAN,JAMES&JILL $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010882 ANDERSON,CARL D $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010905 MCPHERSON,DOUGLAS R $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010921 KEVIN&LAURA MCMAHON TRUST#1 $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010947 GERARD,STEPHEN I $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010963 MORELLI FAMILY TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527010989 BEAUDETTE,BRIAN P $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527011001 BESTEMAN,DOROTHY MAE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527011027 MAVROLP,ON,EMMANUELG $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527011043 COSENZA,JOHN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527011069 CORREIA,MICHAEL S&BETH A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527011085 LEONARD B COLLINS REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527011108 LETO,LEONARD&SANDRA K $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527011124 SULLIVAN,TIMOTHY F&JOANNE E $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527011140 LUMPI,HANSJORG $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527011166 WEI,CECELIA $2,489.37 $1,460.09 $1,460.09 $1,460.09 13 1611A2 Agenda Pape 35 Direct Bill Tax Collector Assessment Roll Parcel ID Owner 2018-2019 2019-2020 2020-2021 2021-2022 76527011182 FISHER,SEAN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527011205 BENNING,GREGORY L $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012026 SHAW,JAMES R $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012042 SHEKELL,JOSEPH G&MARGARET M $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012068 WIRIER,STEPHEN M&PAMELA H $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012084 MADERA,DONALD K&KATHLEEN A $2,48937 $1,460.09 $1,460.09 $1,460.09 76527012107 PAPILLON PROPERTIES LLC $2,48937 $1,460.09 $1,460.09 $1,460.09 76527012123 BAUMEISTER,BRIAN&LAURA $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012149 PROF 2013 S3 LEGAL $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012165 LEATH,JUSTIN A&SARAH K $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012181 KATHRYN G EKKER REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012204 KIDWELL,JEFFREY J&DEBORAH B $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012220 THOMAS P REYNOLDS R/L TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012246 POLICASTRO,RICHARD V $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012262 JEROME,RONALD B $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012288 LEO,FRANK X $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012301 GERMAN,RAYMOND W&SANDRA M $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012327 DRISCOLL,MICHAEL J&LUCY A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012343 OROURKE,JAMES A&MARILYN A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012369 T P&M E ELWOOD REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012385 SINISI,VICKI M $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012408 HEAPHY,JOHN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012424 HAGBERG,ERIKA $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012440 MAGLICIC,DANIEL J&ELLEN T $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012466 GOLDBERG,FRANK S $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012482 ALBERS,EDWARD R&KAREN A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012505 ARCHER,WILLIAM J&ANN M $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012521 VIRGINIA L SWANSON REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012547 PACINI,KARL S $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012563 HUTTON,JEFFREY T&JEANA R $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012589 CLAYTON,DEREK W $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012602 LAMOTHE,JAMES D&LYNN M $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012628 PAIDEL,VICTOR&MARJORIE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012644 ELDER,WILLIAM E&LUCII I F W $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012660 TOLLNER,WILLIAM E $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012686 RADICK,JOHN R&SUSAN M $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012709 BELCHAK,JEANNE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012725 KULIK,RONALD S&CAROL M $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012741 MORRIS,CAROLYN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012767 BUTLER SR,JAMES G $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012783 ZWILLINGER,ALAN&DEBORAH $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012806 DAMAI,EDWARD&THERESE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012822 LACROIX FAMILY IRREV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012848 COCO,PHILLIP J $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012864 RUTH,RAYMOND&CAROLE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012880 SZYDLOWSKI,RICHARD K $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012903 PATTON,J D&JEANNE D $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012929 CALSOM ASSOCIATES LLC $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012945 MANTEY,PATRICIA A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012961 WEED,DANIEL R&RICHELLE B $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527012987 DUNAWAY,DAVID A&BEVERLY A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527013009 KING PUI SO,RAYMOND $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527013025 LUCIER,MARK&DANIELLE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527013041 STEFAN LEPOLD LIVING TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527013067 HARVEY,PHILIP&JULIE MARY $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527013083 LIPARI,CYNTHIA A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527013106 MCFARLAND,JAMES E&JOYCE H $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527013122 HICKEY JR,JOSEPH P&KATHY K $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527013148 BARNETT,JOHN H&CLARE H $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527013164 CLAPTON,MARTIN G&MAUREEN A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527013180 KULIK,RONALD S&CAROL M $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527013203 COX,WENDELL&MARILYN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015023 COLONE,FRANK G&MARGARET E $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015049 MARSTON,MICHAEL V&DIANE D $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015065 GALLAGHER,KEVIN $2,489.37 $1,460.09 $1,460.09 $1,460.09 14 1 6 1 1 A 2 Agenda Page 36 Direct Bill Tax Collector Assessment Roll Parcel ID Owner 2018-2019 2019-2020 2020-2021 2021-2022 76527015081 CONNOLLY,THOMAS C $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015104 MCLEAN,JOSEPH.1 $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015120 LAPINE,DENNIS&CAROLYN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015146 DAY,EDWIN J&JEAN C $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015162 LUNDY,WILLIAM&MARJORIE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015188 G R&D R BAUMGARTEN TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015201 RIGBY,PAUL&VAL $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015227 MOLA,JOHN L $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015243 COSTANZA,CHRISTOPHER&CATHY $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015269 RAJANI,RAJEEV $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015285 MARY E PULICK TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015308 S WEAVER SELF DEC OF TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015324 BOYCE,TIMOTHY W&KAREN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015340 HERSCH,NATHAN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015366 HELTON,RICHARD E&CYNTHIA A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015382 HUNEGS,ROBERT $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015405 HOWITT,ROBERT T $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015421 K&R REALTY TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015447 BASSANI,ANNE MARIE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015463 PARKER,MICHAEL A&ASHLEY L $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015489 BARBARA L REAGAN DECLAR TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015502 ROGOW,MICHAEL&MARION $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015528 COHEN,JOAN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015544 KERSHNER,KEVIN P&D SUZANNE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015560 HAYES JR.,EDWARD J&CATHY L $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015586 MILLER,DARYL L&ANNA L $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015609 POWERS,ROBERT J&VERONICA A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015625 KEATING,JAMES M&CLARE R $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015641 REED,RONALD $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015667 GERARD,STEPHEN $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015683 MUELLER,GLENN T $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015706 S&B REALTY TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015722 BASALYGA JR,PETER&CAROL A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015748 PEDI TR,ROY&PATRICIA $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015764 CAMP,JEFFREY SUMNER $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015780 WILLENBORG,ART&JEANNE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015803 OHTAKA,RYOHEI&KEIKO H $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015829 MILLS,GERALD K&DOROTHY J $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015845 OBRIEN,RICHARD F&EILEEN A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015861 PUSHEE,GARY $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015887 SAWGRASS WAY 3026 LLC $2,48937 $1,460.09 $1,460.09 $1,460.09 76527015900 STENZ,ROBERT M $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015926 BUCHLER TR,RAYMOND J&JAN S $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015942 HANSEN,KAY $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015968 YARR,STEPHEN&ANNE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527015984 LUMPI,HANSJORG $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527016006 ESW REAL ESTATE LLC $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527016022 RAFFERTY,JOHN&MARIE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527016048 STRANG,THOMAS E&LILLIAN J $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527016064 LUONGO,JOHN&MARIE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527016080 KORNOSKY,DALE T&KATHLEEN A $2,48937 $1,460.09 $1,460.09 $1,460.09 76527016103 DUNN,STEPHEN W&PATRICIA A $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527016129 R A&L J SCHERFF REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527016145 FELICIANO,JOSEPH A&KELLY M $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527016161 OTOOLE,THOMAS&CHRISTINE $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527016187 SAWGRASS REALTY TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 76527016200 SHERIDAN,JOHN R&PAMELA A $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000528 WARREN,WILLIAM F $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000544 THOMPSON,JANE M $2,48937 $1,460.09 $1,460.09 $1,460.09 79872000560 SKODOL,EDWARD C&JOAN C $2,48937 $1,460.09 $1,460.09 $1,460.09 79872000586 WOHNOUTKA,NANCY J $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000609 LLANOS,HENRY&PAULINE L $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000625 CREDILLE LIVING TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000641 DECARLOIR,ALBERT&PEGGY $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000667 LUBINGER,JOSEPH H $2,48937 $1,460.09 $1,460.09 $1,460.09 15 1 6 1 1 A 2 Agenda Page 37 Direct Bill Tax Collector Assessment Roll Parcel ID Owner 2018-2019 2019-2020 2020-2021 2021-2022 79872000683 GLASS,MAUREEN B $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000706 BARCUME,JOHN&BARBARA $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000722 ODELL FAMILY TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000748 DIAFERIO,JOSEPH D&SHIRLEY $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000764 STOLZ,JEAN $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000780 DOROTHY AZEGARSKITRUST $2,489.37 $1,460.09 $1,460.09 $1460.09 79872000803 PLUMERI,VINCENT $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000829 HAGIST,JACOB J&CONSTANCE $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000845 PAUL T SLEBODA&SHARON A $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000861 FRASER,FRANCIS&ELIZABETH $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000887 STOKES,ANDREW A&DARLENE L $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000900 MAURINUS,STEVEN A $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000926 CLOUGH 2014 FAMILY TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000942 D R BOSTON REV LIV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000968 G&P P SENA JT LIVING TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872000984 CARPENTER JR,BERNARD A $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001006 DAVID E HOLLOWFI I REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001022 BROWN,ROBERT T&BONNIE S $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001048 HANNIFY,DANIEL T&JUDITH A $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001064 VAZZANO,TOM&JOYCE $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001080 DENNIS M OCONNOR LIV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001103 TOLLNER,WILLIAM E $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001129 JANET L KROMER LIV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001145 MIJLHERN,THOMAS A&DONNA M $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001161 SOUTH HOLLAND TRUST AND $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001187 MINAI,JOSEPH MICHAEL $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001200 8640 CEDAR HAMMOCK CIRCLE $2,489.37 $1,460.09 S1,460.09 $1,460.09 79872001226 LOFTY,CHARLES $2,48937 $1,460.09 $1,460.09 $1,460.09 79872001242 DUNAWAY,GARY&DONNA $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001268 SEBE,KENNETH R&CHARLOTTE R $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001284 PHYLLIS M SISTO REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001307 HEAFEY,BRIAN I&VIRGINIA B $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001323 SKRADSKI,THOMAS P&BETH E $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001349 CELLUCCI,JERRY A&EILEEN V $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001365 OOSTERBAAN,GREGORY&AMANDA $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001381 GILLESPIE,EDWARD F $2,48937 $1,460.09 $1,460.09 $1,460.09 79872001404 BLISS JR,ROBERT S $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001420 MCSHANE JR,HAROLD $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001446 DECICCO,WILLIAM T&PATRICIA $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001462 GLIONNA,DAVID&MARY JO $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001488 HOWARD R SOLOMON REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001501 VAN NESS,ALAN H&SUZANNE P $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001527 STUDIER,BERNARD H&EVALYN M $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001543 SPEIKHOUT,JEAN H $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001569 FEE,JOHN F&CAROLYN J $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001585 MANTEGNA,JOSEPH J&VERLA R $2,48937 $1,460.09 $1,460.09 $1,460.09 79872001608 BISHOP,JOHN E&BRENDA L $2,48937 $1,460.09 $1,460.09 $1,460.09 79872001624 ABATECOLA,JOHN P $2,48937 $1,460.09 $1,460.09 $1,460.09 79872001640 MURPHY,PATRICIA E 62,489.37 $1,460.09 $1,460.09 $1,460.09 79872001666 SCHWARTZ,THOMAS C 62,489.37 $1,460.09 $1,460.09 $1,460.09 79872001682 ERIC EISENBERG REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872001705 BUCKLEY JR,FRANK R&EMILY S $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002021 MESOLELLA LIFE TERM TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002047 PETERS,JOHN M&CARRIE G $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002063 CHARLES J KROMER LIVING TRUST $2,48937 $1,460.09 $1,460.09 $1,460.09 79872002089 ELLIOTT,STEPHEN IC&AUDREY M $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002102 KROMER TR,CHARLES J&JANET $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002128 MEIGHEN,CHARLES OSBORNE $2,48937 $1,460.09 $1,460.09 $1,460.09 79872002144 FAIL MI,HADI&MAHVASH $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002160 MICHAEL MAHONY REAL $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002186 MARY ANN COLLINS TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002209 VAN DYKE,WILLIAM P&CAROL A $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002225 FIDDLER,RICHARD D&SUSAN E $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002241 PAULA A KEEFE 2011 TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002267 DONALD F RINKE TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 16 161 1A 2 Agenda Page 38 Direct Bio Tax Collector Assessment Roll Parcel ID Owner 2018-2019 2019-2020 2020-2021 2021-2022 79872002283 KNOX,PETER D $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002306 ROSS,ARTHUR&TERRY $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002322 SCOCOZZA,WALDO D 82,489.37 $1,460.09 $1,460.09 $1,460.09 79872002348 SAMANCIUK,PAUL P&CAROLYN A $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002364 JASILLI,KENNETH&CATHERINE $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002380 BURDI FLORIDA IRREV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002403 PALLAGI,SHAWN J&JAYME H $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002429 TYRRELL TR,FELICITA F $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002445 COYLE FAMILY IRREV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002461 AYRES,JOHN Si SALLY R $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002487 PATRICK JR,ROBERT A $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002500 VERN A MOTOLA TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002526 BETTY JEAN HOLTON LIVING TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002542 HRABUSICKY,LARRY&CHERYL $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002568 EUGENE DILLING REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002584 GROVER,RONALD C&KAREN S $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002607 CHARLES L STREB REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002623 TOM H MOORE DEC OF TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002649 DEGAZIO TR,HEATHER ELAINE $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002665 PLOTNER,JAMES F&JANET $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002681 HICKERSON,STUART G&ANGELA J $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002704 MANCUSO JR,ERNEST&LUCILLE $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002720 SAVOIE,STEPHEN P&SANDRA L $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002746 MUELLER,CHRISTOPHERJ $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002762 MULCAHY,WILLIAM&SANDRA C $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002788 WEAKLY FAMILY LAND TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002801 SOLDAN,THOMAS D&MARY K $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002827 DALE,BETTE $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002843 STRAUB,JAY M&NANCY F $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002869 HEVEY,NORMAN R&ELAINE A $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002885 CARRIER,MARK L&SUSAN M $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002908 WILLIAM P MCSHANE LIV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002924 MCNEILL,MICHAEL K&DEBORAH A $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002940 PRESTON,E DONALD&PHYLLIS J $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872002966 PAUL F BRADLEY FAMILY LV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004029 DONLIN,SUSAN $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004045 INKS,MICHAEL T&PATRICIA L $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004061 OLEARY,JOHN P&KATHLEEN M $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004087 SINGLETON,HOWARD W&DONNA J $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004100 KIMBERLY K LEE REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004126 DALMET FARMS HOLDINGS USA LLLP $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004142 DIANE M DAUGHENBAUGH TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004168 ROBINSON,JAMES&MARIANNE $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004184 CIAMPA,FRANCIS A&SHEILA F $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004207 PASQUALONI,JOHN A&THERESE C $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004223 3665 BUTTONWOOD LLC $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004249 ONEILL,ROBERT V&LORRAINE A $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004265 MAZUR,ANTOINETTE V $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004281 DAVIS,GILBERT M&SUSAN R $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004304 PESKIND FAMILY LTD PARTNERSHIP $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004320 PHIIP W CASTER REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004346 HOZIAN,ALLEN M&MARY ANN $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004362 OWEN,SUSAN $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004388 KLUEVER,JAMES E $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004401 JOHN E WRAY TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004427 KENNEY,BARBARA P&MICHAEL R $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004443 RAYMOND M ENGLAND TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004469 SIIEDLOCK,EMMANUEL M $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004485 HULME TR,FRANK C&JANIS N $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004508 MARESCA,FRANK LOUIS $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004524 SAGER,JEFFREY R $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004540 ROBERT B PORTER LIV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004566 JANCZEWSKI,JANET L $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004582 GRAHAM,SAMUEL L $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004605 AHITOW,RODNEY J&MARY K $2,489.37 $1,460.09 $1,460.09 $1,460.09 17 1 6 I U2 Agenda Page 39 Direct Bill Tax Collector Assessment Roll Parcel ID Owner 2018-2019 2019-2020 2020-2021 2021-2022 79872004621 PETER B HOGERTON TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004647 SOMMERS,TODD J&JENNIFER $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004663 R R&K S HAHN LTV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004689 BANNASCH,GERALD J 82,489.37 $1,460.09 $1,460.09 $1,460.09 79872004702 TOWNSEND,JEFFREY&JAN $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004728 DINELLO,ALESSANDDRO P $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004744 MARKOFF,TIMOTHY P $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004760 BUONOMO,THOMAS&DONNA $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004786 WILLIAM W WOODS TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004809 AYLWARD,RICHARD G&MARY C $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004825 MILLER,BEVERLY E $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004841 KEVIN J OLIVER REV TRUST 82,48937 $1,460.09 $1,460.09 $1,460.09 79872004867 MASTROIANNI,ANTHONY J 82,48937 $1,460.09 $1,460.09 $1,460.09 79872004883 CONNOLLY,THOMAS E&LESLEY M $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004906 NEWBERT TR,THOMAS&JOANNE C $2,48937 $1,460.09 $1,460.09 $1,460.09 79872004922 SCHWARZ,WALTER H&SUSAN L $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872004948 SMITH,JO ANN 11 $2,48937 $1,460.09 $1,460.09 $1,460.09 79872004964 SERRECCHIA,JOSEPH F&MAUREEN $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060021 SALEM TR,SAMUEL J&PAULA L $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060047 DAVID A DECKLEVER&DARLENE F $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060063 BAXTER,JAMES C&JEAN A $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060089 MURRAY,DAVID&MARGARET $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060102 ROE,MARK R&ROBYN $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060128 ESPOSITO,STEVEN L $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060144 WINIFRED A PRESTON REV TRUST $2,48937 $1,460.09 $1,460.09 $1,460.09 79872060160 DAWALD,TIMOTHY.1&JOAN M $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060186 NEWBAUER JR,WILLIAM E $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060209 COX REVOCABLE TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060225 MARTINO,JOHN J $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060241 ELIZABETH M ENGLISH TRUST 2008 $2,48937 $1,460.09 $1,460.09 $1,460.09 79872060267 BIANCO,BARRY L&MARCIA B $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060283 JAHN,ROBERT B&SALLY A $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060306 HAGUE,ROBERT DOUGLAS $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060322 SCHEUERMANN,LARRY E&MARY P $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060348 HESS,THOMAS C&RONNIE F $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060364 BOOTH,HOWARD D&DIANE L $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060380 JOHNSON,RICHARD F&NANCY L $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060403 GILLMO,LENNART $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060429 FRANCIS,NADINE $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060445 CIRRITO,ERNEST&JANIS L $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060461 GRILL,KARL L $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060487 DRUMMF.Y,WILLIAM J $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060500 1394888ONTARIO LTD $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060526 NOVOSEL,MICHAEL T $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060542 DRAPEAU SR,NORMAN E $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060568 SCHWARZ,MICHAEL F $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060584 ALLEN FAMILY 2012 LW TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060607 BANNASCH,JAMES&LISA $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060623 REISER,CHRISTOPHER $2,48937 $1,460.09 $1,460.09 $1,460.09 79872060649 BOWMAN 2000 LLC $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060665 MAUREEN B MACNEIL REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060681 CREAN,MARY A $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060704 HLUSKA,SONJA $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060720 BELT,JAMES J&CLAUDIA M $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060746 SEEBOLD TR,WILLIAM H $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060762 COCHRAN PARADISE PROPERTY LLC $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060788 LYNNE J ROMITO REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060801 STEPHEN M SCHLEICHER TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060827 1394888 ONTARIO LTD $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060843 CHARLES A YOUNG III REV TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060869 DENISE PINSKY 2003 TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060885 DRISCOLL,GERALD M $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060908 MARCHANT,JAMES $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060924 SHEDLOCK,FRANK&NANCY $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872060940 MCCONV LLE,JOHN J $2,489.37 $1,460.09 $1,460.09 $1,460.09 18 161 1A 2 Agenda Page 40 Direct BW Tax Collector Assessment Roll Parcel ID Owner 2018-2019 2019-2020 2020-2021 2021-2022 79872060966 KEITH&NANCY BRUNELLI TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100020 FALLON,JOHN F&ROSE A $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100046 THOMAS,BYRON C&PAULINE R $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100062 POLLIO,MICHAEL&FLORENCE $2,48937 $1,460.09 $1,460.09 $1,460.09 79872100088 JEAN C INMAN REVOCABLE TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100101 PITTS,CORNELIUS&MILDRED $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100127 JAMALI,ANMAR AL&CAROL A $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100143 BANNO,NANCY L $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100169 COX JR,JOEL M&COLLEEN W $2,48937 $1,460.09 $1,460.09 $1,460.09 79872100185 MARINELLI,JEANNE&NOE $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100208 EDGERTON,GERALD A&SUSAN K $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100224 SMITH,EDWARD F $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100240 ROTH,TOBY A&JEANNE M $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100266 VELLENGA TR,DANIEL R $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100282 MAGLIULO,EDWARD $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100305 MEAL,RONALD&BARBARA $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100321 HUNEGS INVESTMENTS LLC $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100347 URBON,ROBERT J&ANNE E $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100363 DAHL,DAVID D $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100389 PROIA,FREDERICK $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100402 GEROLD JR,ROY G $2,48937 $1,460.09 $1,460.09 $1,460.09 79872100428 GEROLAMO FMY NOMINEE TRUST $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100444 MCGEE JR,JOSEPH J $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100460 LEVIN,MARK J&BRENDA A $2,489.37 $1,460.09 $1,460.09 $1,460.09 79872100486 GANNON,MARY F $2,489.37 $1,460.09 $1,460.09 $1,460.09 Total 81,989,00937 $1,166,612.97 $1,166,670.97 $1,166,612.97 19 1 6 1 1 A 2 MINUTES OF MEETING CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT A continued meeting of the Board of Supervisors of the Cedar Hammock Community Development District was held on Thursday April 23, 2019 at 2:00 p.m. at Cedar Hammock Clubhouse, 8660 Cedar Hammock Boulevard,Naples, Florida. Present and constituting a quorum were: Norman Day Chairman Quentin Greeley Vice-Chairman Fred Bally Assistant Secretary John Martino Assistant Secretary Gene T. Bolton Assistant Secretary Also present were: Justin Faircloth District Manager Dan Cox District Counsel Sam Marshall District Engineer The following is a summary of the discussions and actions taken at the April 23, 2019 Cedar Hammock Board of Supervisors meeting. FIRST ORDER OF BUSINESS Call to Order and Roll Call o Mr. Faircloth called the meeting to order. SECOND ORDER OF BUSINESS Approval of Agenda o Mr. Faircloth added two items to the agenda, an email and a letter which were received and will be read during the public hearing comments. o Mr. Faircloth mentioned the discussion the Board had at the April 11, 2019. On MOTION by Mr. Greeley seconded by Mr. Martino with all in favor the agenda was approved as amended. THIRD ORDER OF BUSINESS Public Comments on Agenda Items o None. 1 161 1A 2 April 23,2019 Cedar Hammock CDD FOURTH ORDER OF BUSINESS Public Hearing to Consider Imposition of Special Assessments and Adoption of an Assessment Roll A. Open the Public Hearing to Public Comments On MOTION by Mr. Greeley seconded by Mr. Bally with all in favor the public hearing was opened. o Public comments were received. B. Close the Public Hearing to Public Comments On MOTION by Mr. Bolton seconded by Mr. Bally with all in favor the public hearing was closed. C. Board Discussion o Mr. Faircloth stated documents were received from Kip Schulties and questioned whether the Board wished to discuss the proposal. o Discussion ensued. o The Board wished to have Mr. Schulties attend the May 14,2019 meeting. Mr. Marshall will reach out to Mr. Schulties prior to the meeting to go over the proposal and the preliminary numbers provided and will bring comments to the May 14, 2019 meeting. o The Board discussed having additional meetings scheduled during the summer to discuss the bridge and bulkhead project. D. Consideration of Resolution 2019-08, Imposing, Levy, Collection and Enforcement of Certain Non-Ad Valorem Special Assessment o Item was tabled until the May 14, 2019 meeting. FIFTH ORDER OF BUSINESS Old Business o None. SIXTH ORDER OF BUSINESS New Business o None. SEVENTH ORDER OF BUSINESS Attorney's Report o None. EIGHTH ORDER OF BUSINESS Engineer's Report o None. 2 1 6 1 1 A 2 April 23,2019 Cedar Hammock CDD NINTH ORDER OF BUSINESS Manager's Report A. Follow-up Items o Mr. Faircloth and Mr. Cox reviewed where they are at regarding the debris costs. Discussion ensued regarding the denial from FEMA as well as a second debris clean up that FEMA has obligated. o Mr. Faircloth requested the Board's permission to have the Chairman authorize the addendum to the contract they have with the State to obtain the additional funds that have been obligated. On MOTION by Mr. Martino seconded by Mr. Bally with all in favor having the Chairman authorize the addendum Z0569-1 to the contract with the State was approved. o Mr. Faircloth informed the Board their water use permit expires in 2020. He has requested a proposal from Cardno to renew the permit. TENTH ORDER OF BUSINESS Supervisors Requests o None. ELEVENTH ORDER OF BUSINESS Audience Comments o None. TWELFTH ORDER OF BUSINESS Adjournment On MOTION by Mr. Bally seconded by Mr. Day with all in favor the meeting was adjourned at 3:43 pm. m Fairclot , ecretary Norman Day, C-.irman 3 1 6 1 1 A 2 RESOLUTION 2019-07 A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT APPROVING THE BUDGET FOR FISCAL YEAR 2020 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW WHEREAS,the District Manager has heretofore prepared and submitted to the Board a proposed operating and/or debt service budget for Fiscal Year 2020; a copy of which is attached hereto, and WHEREAS,the Board of Supervisors has considered said proposed budget and desires to set the required public hearing thereon; NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT; 1. The budget proposed by the District Manager for Fiscal Year 2020 is hereby approved as the basis for conducting a public hearing to adopt said budget. 2. A public hearing on said approved budget is hereby declared and set for the following date,hour and place: Date: May 14,2019 Hour: 2:00 P.M. Place: Cedar Hammock Clubhouse 8660 Cedar Hammock Boulevard Naples, Florida Notice of this public hearing shall be published in the manner prescribed in Florida Law. Adopted this 1111'day of April,2019. Chairman J% ti Faircloth teoretary 1 6 1 1 A 2 Cedar Hammock Community Development District Board of Supervisors Norman Day,Chairman Quentin Greeley,Vice Chairman Justin Faircloth,District Manager Fred Bally,Assistant Secretary Dan Cox,District Counsel John Martino,Assistant Secretary Sam Marshall,District Engineer Gene T.Bolton,Assistant Secretary Meeting Agenda May 14,2019—2:00 p.m. 1. Roll Call 2. Approval of Agenda 3. Comments on Agenda Items 4. Fiscal Year 2020 Budget Public Hearing A. Open the Public Hearing for Public Comment B. Close the Public Hearing for Public Comment C. Consideration of Resolution 2019-09, Adoption of the Budget for the Fiscal Year D. Consideration of Resolution 2019-10, Levy of Non-Ad Valorem Assessments 5. Old Business A. Bulkhead and Bridge Repair Replacement Bid Update i. Cap Rock Bulkhead/Culvert Bridge Proposal by Kipp Schulties ii. Bridging Solutions Review of Kipp Schulties Proposal iii. Ingenium Review of Kipp Schulties Proposal iv. Banks Engineering Email 4/30/19 B. Consideration of Resolution 2019-08, Imposition, Levy Collection and Enforcement of Certain Non-Ad Valorem Special Assessment 6. New Business 7. Attorney's Report A. Draft Letter to Master Association Regarding Use of District's Roadway for Staging 8. Engineer's Report A. New District Map Update B. Cardno Quarter 1 2019 Report 1611A2 Cedar Hammock CDD May 14,2019 Page 2 C. Cardno Proposal for SFWMD Water Use Permit Renewal 9. Manager's Report A. Approval of the Minutes of April 1,2019 Bid Meeting B. Approval of the Minutes of April 8, 2019 Meeting C. Approval of the Minutes of April 11,2019 Continued Meeting D. Approval of the Minutes of April 23,2019 Special meeting E. Financial Report F. Proposed FY2020 Meeting Schedule G. Acceptance of the Financial Audit Report, September 2018 H. Report on the Number of Registered Voters(498) I. Follow Up Items 10.Supervisors Requests 11.Audience Comments 12.Adjournment District Office: Meeting Location: 5911 Country Lakes Drive Cedar Hammock Clubhouse Fort Myers,Florida 8660 Cedar Hammock Boulevard 239-245-7118 Naples,Florida www,CedarHammockCDD.com 1 6 1 1 A 2 Nat/ICS kxiL NapLesNews.com Published Daily Naples,FL 34110 Affidavit of Publication State of Florida Counties of Collier and Lee Before the undersigned they serve as the authority,personally appeared Natalie Zollar who on oath says that she serves as Inside Sales Manager of the Naples Daily News,a daily newspaper published at Naples,in Collier County, Florida;distributed in Collier and Lee counties of Florida;that the attached copy of the advertising was published in said newspaper on dates listed.Affiant further says that the said Naples Daily News is a newspaper published at Na- ples,in said Collier County,Florida,and that the said newspaper has heretofore been continuously published in said Collier County, Florida;distributed in Collier and Lee counties of Florida,each day and has been entered as second class mail matter at the post office in Naples,in said Collier County,Florida,for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. Customer Ad Number Copyline P.O.# CEDAR HAMMOCK COMMUNITY 2118983 Notice of Meetings C Pub Dates September 27,2018 • " 70 Wa (Sign ture of affiant) 1 'r+"i;•.., KAKOIEKA AS NotaryVubllc-State oSFlmlda Sworn to and subscribed before me 1 i CommhsloneGGRNNt This September 28,2018 4 `.N• My Comm.Eapbsk29,:ot1 p 1 ,E'.,...•• eanaam�.yl,wibntuax,A„a CVYler (Signature of affiant) 1 6 1 1 A 2 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 November12,2018(at1:00p.m.) 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 7-1-1 for aid in contacting the District Office. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made,including the testimony and evidence upon which such appeal is to be based. Justin Faircloth District Manager September27,2018 No.2118983 16I1A2 Agenda Page 29 Forwarded message From: Kipp Schulties <kschulties(iigrnail.com> Date:Thu,Apr 18,2019 at 10:44 AM Subject: Cedar Hammock alternative To: Quentin Greeley<giareeley@gmail.com>,Tom Read <generalmanager( cedarhammockcc.com> CC: Lee Marshall<leemarshall00 ,in1ail.com> Quentin and Tom-I spent about 4-5 hours trying to put together an alternative concept and price this out. I looked at it as addressing the current issues of wood replacement using more permanent materials(stack rock and rip rap)while also improving the golf course in areas that would be impacted by the wood bridge and bulkhead replacement project. I think you were probably aware of most of what I might he suggesting per our meeting a week ago,but I did expand what I was thinking on hole#5 to make it a better hole in the process that improves visibility as well as access to the fairway. You will need to zoom in on each of the pictures as they may be a little difficult to read as I have simply "red-lined"the concept for each area over top of a black and white aerial crop from Google Earth. I took a portion of the large waste area on#9 to serve as a borrow area and surface water equator for the amount of lake filled in by the adjustments shown In a nutshell,other than the bridges on holes 9 and 18,all wood will be replaced meaning that you will save long term from having to re-deck or replace in the future(other than#9 and 18) and the estimate(which is a little on the high side)is only about half the amount of what you are considering currently with the vinyl sheet plies. See information attached. Kipp Schulties Kipp Schulties President KS Kipp Schulties Golf Design, Inc 123_Andros Harbour Placc Jupiter, Fl. 33458 561.126.7812(office) 561.373.1975(cell) www.ksgolfdesign.com 1 6 1 1 A 2 Agenda Page 30 Cedar Hammock Preliminary Project Estimate nirr scnr_ II, Updated: April 18,2019 Hard Costs '4e10 ; "..',C,Qty. Unit, Scheduled`` Fnaj.Qty Projected Cost ,'Completed, Mo01(1:4 0*. 1 LS $ - $ 25,000.00 1 $ 25,000.00 $ - Crrass Srrlpp.i gurlat 10 AC 2,350.00 $ 23,500.00 10 $ 23,500.00 $ - .qt0:00MIOWagCNKINEENN 0 CY 5.00 $ - 0 $ - $ - 70**000itHg, igialNite 0 CY 4.50 $ - 0 $ - $ - p#dcrete CaxFath ltenibYaf , r: 2,750 CF 4.00 $ 11,000.00 2,750 $ 11,000.00 $ - 1t 0ite lex *1411 eHtt'W`all . 3,020 LF 10.00 $ 30,200.00 3,020 $ 30,200.00 $ - tteinauelVa0+40,rittges; 537 LF 25.00 $ 13,425.00 537 $ 13,425.00 $ - '.iteTe111o5 4i , 0 00 0 LS - $ - 0 $ - $ - Tree 'renslao ,-' 1 LS - $ 5,000.00 1 $ 5,000.00 $ - 13e=#at0u►gl±rltes 1 LS $ 35,000.00 1 $ 35,000.00 aar ttiaeovIng Ot00 tc eXcaVallon) 12,500 CY 4.75 $ 59,375.00 12,500 $ 59,375.00 $ - Eg tTrioAing ac144.4.atl08 10,000 CY 7.00 $ 70,000.00 10,000 $ 70,000.00 nle' Tlag G#elt9s,, 0 SF $ 5.00 $ - 0 $ - $ - Tee ttnetru ari 20,000 SF $ 0.50 $ 10,000.00 20,000 $ 10,000.00 $ - N ±iS d�Hu0er s 5,000 SF $ 3.50 $ 17,500.00 5,000 $ 17,500.00 $ - ha pL► 1 IS $ - $ 15,000.00 1 $ 15,000.00 $ - Staekerl Rock('t OOCn uerfsj 13,200 SF $ 40.00 $ 528,000.00 13,200 $ 528,000.00 $ - f"9 Yt1Yt -4011 Lp[pB 400 LF $ 6.00 $ 2,400.00 400 $ 2,400.00 $ - r"s%oothw414214e- 2,000 LF $ 7.35 $ 14,700.00 2,000 $ 14,700.00 $Xerllip - 8"e, .0.14, 11424/1 ' ;I 1,000 LF $ 9.50 $ 9,500.00 1,000 $ 9,500.00 $ - ' I.#. e qKa &( '� 180 LF $ 70.00 $ 12,600.00 180 $ 12,600.00 $ - .(o7rtslter0peit4 #a[as4It1f 1 IS $ - $ 15,000.00 1 $ 15,000.00 $* e1c11 g#01..14040#741e} 8 CI' $ 325.00 $ 2,600.00 8 $ 2,600.00 $ - 121'y4a21r Baas [(aiietaIgratte) 6 CT $ 450.00 $ 2,700.00 6 $ 2,700.00 $ - 12+ t j['.M�e 1 aElis 11 9jt, 15 CT $ 500.00 $ 7,500.00 15 $ 7,500.00 $ - CoIIehLtetklpes-;r 3 CT $30,000.00 $ 90,000.00 3 $ 90,000.00 $ - ..0,40,0110.40.44110,0:=.6g, 3 CT $ 5,000.00 $ 15,000.00 3 $ 15,000.00 $ - St " 0Srr0. (4.4/400 1 LS $ - $ 150,000.00 1 $ 150,000.00 $ - 1T11334p i0s01 -` 60,000 SF $ 6.50 $ 390,000.00 60,000 $ 390,000.00 B>i'ge It0d0ing ➢and 188 775 LF $ 500.00 $ 387,500.00 775 $ 387,500.00 0. CSon a h4 2,750 LF $ 33.00 $ 90,750.00 2,750 $ 90,750.00 $ - ,cki.II eCgr)I,*g 2,000 LF $ 7.00 $ 14,000.00 2,000 $ 14,000.00 $ - 90t..WIr4404RIT.PMEMpi 7 AC $ 2,500.00 $ 17,500.00 7 $ 17,500.00 $ - GrasaingTees(Cetebrattou sprigs 0 SF $ 0.35 $ - 0 $ - $ - CelebrationS id r 175,000 SF $ 0.45 $ 78,750.00 175,000 $ 78,750.00 $ - Str'Auga9tioe1Sod 30,000 SF $ 0.55 $ 16,500.00 30,000 $ 16,500.00 Br Sod(#'1 8,000 SF $ 0.30 $ 2,400.00 8,000 $ 2,400.00 Travel Route Restoration 1 LS $ - $ 25,000.00 1 $ 25,000.00 $ - SuT-Toth r... $2,187400 4 $,..,-- 5 2,187400.00 $ r,', Page 2 Cedar Hammock Preliminary Project Estimate IPP SCHUL ries Others Fees and Project Costs �Golf Design&Project Mgmt 1 LS $ - $ 145,000.00 1 $ 145,000.00 $ Consu antEpenses 1 LS $ - $ 7,000.00 1 $ 7,000.00 $ - SoiiBoringsf Bathymetric survey 1 LS $ $ 5,000.00 $ 5,000.00 $ 1 6 1 1 A 2 Agenda Page 31 Engineering and.Penmitting 1 LS $ - $ 37,500.00 1 $ 37,500.00 $ - Sun'eying(ailocation)-, 1 LS $ - $ 7.500.00 1 $ 7,500.00 $ - Landscaping(atTocation) 1 LS $ - $ 30,000.00 1 $ 30,000.00 $ - CPS,As-Built(T pdate)?., 1 LS $ - $ 2,500.00 1 $ 2,500.00 $ - 1riigation Design 1 LS $ - $ 10,000.00 1 $ 10,000.00 $ - Contingency(3°fot,(sub=tatal); 1 LS $ - $ 65,000.00 1 $ 65,000.00 $ - SUB-TOTAL`. $ 309,500.00 $ 309,500.00 $ - PROJECrTOTAL $ Z496,900.00;$ $ 2,496 90000 $, Note: Estimate does not consider any costs associated with short term closure of select holes during implemention of work Note: Estimate assumes one construction period for all work-phasing of work may result in slightly increased pricing Note: Rip Rap estimate from Ryangolf Corporation. 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'..„.. x� '� -:t.'''''''';"---''''-'*:-;--- ,�_a � � '�� SKr - � +^p��a;� v, .: �.,�� _._ ,tib ., { .. ��w .��a .``w -ti. - . - � .�.� �� 4 : : _, N •cC a %.0B 6 0, If I r S e P :,..'..=4",-,S s :..,0; 51 - ,.-.:.;.0,1-8::.. \ *t de ik'''',i*:: �3.. 3 4 2 � jj xv } .-..T*4-?..'" -*-1'3, Nrriz*...., kI ,4a3 aT` : '.. ti. dd j Fk J ,yF m Y Y �T ' ,em�� s ike j - ,.. ` N Q irm1 111.1 p 0 4000, r . ...,_ • .. i Alk ,.; , 7 '','-... ..-_, I, -..-.,,, ,,,_ , � ,�'W i,:, r e I _.. 1611A2 Agenda Page 40 From:Ralph Verrastro [mailto:ralph@bridging-solutions.com] Sent:Monday, May 6,2019 10:29 AM To:Faircloth,Justin<lustin.Faircloth@inframark.com> Cc:Rolando Corsa<rolando@bridging-solutions.com>;Gina Verrastro<gina@bridging-solutions.com>; smarshall@bankseng.com; Norman Day<nday@cedarhammockcdd.com> Subject:Re: Preliminary Project Estimate for Cedar Hammock CDD Bulkheads&Bridges Project Justin, Received,thank you. Below are the comments we provided in a previous email. Do you have any specific questions on this that you would like me to expand on? Do you want me to attend the meeting?If so,what time? I would be interested to know why Kipp prefers the rock walls versus concrete gravity block walls which are readily available and would likely cost the same or less. Is it aesthetics?I attached copies of a couple of concrete wall brochures for the Board's information. Now that the Board is considering reconstruction of the course,they may want to consider these more conventional engineered wall systems. We reviewed the conceptual plans and conceptual wall design section and offer the following comments/questions. 1. The bottom of the rock walls should be embedded preferably 2 feet below existing grade not perched on existing ground as shown on the sketch. Some of this excavation will be in soil and some of it will be rock in other areas. If rock is prevalent,pinning the bottom rock to the bed rock using steel rods could he considered. 2. The base rock should he set on some type of bedding. #57 stone would be preferred. 3. The wall heights would he between 8 and 10 feet high and the design would be based on a gravity wall analysis. See the attached gravity wall design summary we prepared for a preliminary design from another project. The base rock would need to be at least 6 feet wide if the all is 9 feet high. For the wall to act as an integral mass, the rocks would need to fit tightly together with minimal gaps or concrete should be used to fill the gaps. 4. What is the proposed hatter on the front face of the wall? The larger the batter the better for stability but as the batter gets larger the course impacts increase. 5. 1 have seen this type of wall used for 4 or 5 feet high walls and the rocks are 4 feet wide. Has Kipp seen 10 foot high walls done like this? 6. What size rocks are available? 7. Where are the sources of this material? 8. Will the contractor need to modify(cut)some of the rocks in the field to make them fit? 9. How much will the rocks vary in appearance? 1 6 1 1 A 2 Agenda Page 41 10.How flat are the rocks?If they are not flat, the filter fabric would be spanning the gaps and eventually the material will deteriorate and the backfill would come through the gaps and the ground behind the wall would settle. Concrete could be used to fill these gaps but using concrete could get expensive and difficult to manage in the field. Perhaps concrete filled bags would be the way to go for this issue. 11.It appears this proposal includes the full removal of the existing timber walls and installing new rock walls in the same footprint. However, the foot print of the new rock walls would be at least 6 feet wide at the base and the existing wall foot print is only about 2 feet. Will the front face of the rock at the base line up with the piles in the existing walls?If so, the excavation for the new walls will require damaging at least 20 to 25 feet of the golf course. 12. The$40 PSF estimate for wall construction appears low. 13. What is the cost of the rock material delivered to the site? 14. The$25 PLF removal costs for the timber bridges is low. The removal costs from the recent bids varied between$60 to$100 PLF. 15. To replace the bridges it appears Kipp is suggesting the construction of a filled causeway supported on both sides by rock walls with culvert pipes going through transversely to maintain the lake levels. The depth of the lakes at Bridges 4, 5 and 5A are up to 15 feet deep. A gravity wall 15 feet high would need a base that is 9 feet wide. $40 PSF is definitely low for a wall of this size. Ralph Verrastro,PE Principal BRIDGING Nur SOLUTIONS Bridging Solutions,LLC 15863 Secoya Reserve Circle Naples,FL 34110 Phone: 239-216-1370 ralphrt bricuing-solutions.com Nvvvww.bridging-solutions.com 0 0 0 •,,z,,.. .,,tg...4g, gg gg4t3'',4fi.i ;1,,l'I',1`g‘gg ,,.,"' -g :%,...,:i,,,,,''..;,, a wisai 601111, gtZ04.:,,!',;.'k fr k'- 4110 "A $R sa L E ,., „,.. .„ ,„,, , •, „.... ,......,...„ii ..„:,..„ ...,„ , s i ., �,�'vi "moi >� s 7:,--iIivit,'L 7'. 0 , -,iwe ..-.,,T,ifeie -IF � ,, -„,-•- :,,s,4.,,,,,,:t--kir ,.,, ,.,,,:. ;5friik14.-',;•'17..•1.4 , i. ...-- - #-A, yk ..„1„. . -.;;Zilk-; ''''''kt4t"---404it- - :„ „ .,....,. 4---; '-.' .M1 i' Y • 't' H * • � d j } � �4fiS. AE "E � 4 '• ".•;',.,.•;•5-•.,„---:'',."2":-!,.-4,. .•-.:•••••,--w 'itaf,? '•'' ,A-1::,,—,,,.,,,,. 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Vertica` BUILD SOMETHING BEAUTIFUL ATTACHMENT 3 RETAINING WALL SYSTEM PRODUCT INFORMATION t ',;- I 14410 ' a 6 x x 3 js o-.. ...1' 1 1 iiiiiiJiii1iiiWiJif11J1JJiiiiiIIIIii1iiYiiL _ . _.:_Ill LIIIII,111" . .,� Designed for steep,sloping hillsides and other structural "> 'V' ' -` challenges,the Vertica'retaining wall system can be built to ,,,, ` ,i'�h 4 „ virtually any height in incredibly tight spaces-thanks to an ,,� A � ' impressive 2-degree batter,built-in lug locators,and a nearly F'-,;fl". 1, , a vertical rise for less excavation and land loss.Typically used 7 `'Ii3 with geosynthetic reinforcement,Vertica blocks meet or l i ` exceed industry standards for strength and durability. $; ` •Finless, patented locator lug gives quick,uniform setback for ,,a , ,;, , 1t ` reduced labor costs , • Used in commercial-site development or anywhere space is .. vto at a premium • Features warm earth-tone colors and rugged, r rock-like texture . 'c • Can be used to build gravity walls up to 3 feet 4 inches high, Fa 1 : including buried course,but excluding the cap* x •Taller walls can be built using geosynthetic reinforcement or the Anchorplex'"retaining wall system when designed by a Y qualified engineer V ' - • Minimum outside radius,measured on the top course to the -; .� front of the units:5 feet ;• ; • Minimum inside radius,measured on the base course to the "' front of the units:7 feet 'This height assumes insets are filled with drainage aggregate,leve/backfill and clean, compacted sand or gravel and no surcharge. - - • �- F t1 VerticaR' p::.---c, ',.1L,:(3 vb A'_i..S..,---1-L PRODUCT INFORMATION r ,. ,,,,,-"* ' '',. ''' ,.,...'•-„,..,,',.,44,,r:.-ti!;:11--,„tiv.:,-,.,-. ' W. . — e ;„ 44' W R w. .z 3- "k< x ',y serer '§ `.„"", $ ' ,i„ `4 cam, � �. > ad a sv",� 1 Via,. . " .n,s . � .. '^�'.:.�.; h�+''. m?. _ g ,. . fr .L - . �.!`Q is "°•;,41.-t•---,7%-7,,,,,':..,',«-.4„,-1,--;:; le ,,,,,� . pro...,..4.44-11,..-..,,,,x.:034,-,,,,,,...,; -, ,.. ,r.,...,,,.;,;,..„ " . ems' . 1 . ...;,....,..,--s:,;-,!--.!---:,,, s { � r. air w Stretcher Units Straight Face BeveledFace Approximate Dimensions* 8"x 18"x 11" 8"x 18"x 11" y " Approximate Weight* 81 lbs. 78 lbs. Visit anchorwall.com for Coverage 1.00 sq.ft. 1.00 sq.ft. installation instructions. Setback/System Batter 9/3z°/2° 9/32'/2° 'Product dimensions are height by face length by depth. Actual dimensions and weights may vary from these approximate values due to variations in manufactunng ,± .. processes.Specifications may change without notice.See a r, ti your Anchor representative for details,color options,block v „,,,,-•,,„."4•4•,:Tdimensions and additional information. '”' 2011 Anchor Wall Systems,Inc.The Vertica'wall system Y ',< is manufactured under license from Anchor Wall Systems. Accessory Units Cap Corner Inc.(AWS).The"Anchor A"and"Anchor Build Something Approximate Dimensions' Front,4'X 171/a x lis/e' 8"X 1$"X 9" Beautiful"logos"Anchorplex"and"Vertica"are trademarks of Back,4"x 12°x 10/a' 8"x 18"x 9" AWS.The wall system blocks are covered by the AWS Limited Approximate Weight* 41 lbs, 101 lbs. Warranty.For a complete copy,visit your local dealer or see __._.._......._ anchorwall.com. Coverage 122 lin.ft. 1.50 sq.ft. Anchor Wall Systems,Inc.,5959 Baker Road, A&60870 /3.3005.1 OS/17 4015 Suite 390.Minnetonka.MN 55345. ANCHOR' BUILD SOMETHING BEAUTIFUL 1611A2 Agenda Page 46 From: Carl Hazenberg [mailto:Hazenherg(everlastseawalls.com] Sent: Monday,April 29,2019 5:01 PM To: Sam Marshall<SMarshall(&,BanksEng.com> Cc: Faircloth,Justin<Justin.Fairclotly inframark.com>;Norman Day <nday a cedarhammockcdd.com> Subject: FW:Preliminary Project Estimate for Cedar Hammock CDD Bulkheads& Bridges Project I have reviewed the preliminary estimate from Kipp Schulties. A few questions come to mind. They have an item in the estimate for removal of existing walls. How do they plan on doing this without significantly disturbing the course? Are they estimating a partial removal (say top 2' feet of existing walls)? Also,their stacked rock wall item for 13.200 SF@$40/SF—what design is this predicated on?I only saw a rough conceptual drawing that did not include limits of the rock. Rock wall would effectively be a gravity structure. To generate gravity mass. width of section would need to be taken into account and its footprint impact. What wall embedment(bottom of wall) below finished grade was this based?Are stones interlocking,mortared,pinned,etc.? What ties them together? Also, it's difficult to read notes in red written on the aerial photos. Carl A. Hazenberg, P.E. Ingenium, Inc. President/Chief Engineer 678.315.1751 ��: M ngenium, Inc. 1611A2 Agenda Page 48 From: Sam Marshall [mailto:SMarshall0 BanksEne.com] Sent: Tuesday,April 30,2019 6:03 PM To: Ralph Verrastro<ralph(cbridging-solutions.com>;Kipp Schulties <kschulties(usgmail.com>; Faircloth, Justin<Justin.l-'aircloth c;inframark.com>;Daniel Cox <dhcox,r.gtcom.net>;Carl Hazenberg<Hazenberg(a;everlastseawalls.com>;Tom Read encralmanageracedarhammockcc.com)< eneralmanager(7cedarhammockcc.com>;Rolando Corsa<rolando,c bridging-solutlons.coin> Subject: RE: Preliminary Project Estimate for Cedar Hammock CDD Bulkheads&Bridges Project Good afternoon team: I spoke with Kipp today and followed up with calls to Justin and Ralph. Kipp was kind enough to discuss the background for his estimate,and he has also made time to attend the next CDD meeting. He does not have the details we do for existing conditions(topo/soundings,soil borings,etc),but I believe we can"scale"his scope items and costs to do a fairly good cost comparison an a couple of specific areas, such as holes 5 and 4. His typical stacked rock walls are one rock wide(about 3' +/-), 5.5' to 6'tall and the base sits about 1' below lake control elevation centered on a 10' wide shelf. Kipp's plan generally considered constructing the 5' -6' tall stacked rock walls and adjusting the course backfill or excavation to meet the 6' wall height. Holes 4 and 5 by the road were estimated with rip-rap,not stacked rocks as the visual benefit is not as great there. Ralph has provided notes on scaling the wall design for a taller application,if that is needed to stay close to the current course footprint and copied you on his notes below. He has also added some information on wall bedding and bridge replacement. I will add my notes in red below where Kipp already answered some of the questions. Kipp—My intent was to accurately pass on information we discussed and I know your time is extremely limited. If you see anything I have stated incorrectly please chime in or we can perhaps discuss at the meeting. Thanks, Sam Samuel W. Marshall, P.E., GEED AP 161 1 2 Agenda Page 49 • ENG N ERIN 10511 Six Mile Cypress Parkway Fort Myers, Florida 33966 (239)939-5490 office (239)939-2523 fax (239)898-0047 cell From: Ralph Verrastro<ralph,r bridging-solutions.com> Sent: Tuesday,April 30,2019 4:43 PM To: Sam Marshall <SMaishall(c iBanksEng.com> Cc: Kipp Schulties<kschulties,cigmail.com>; justin.faircloth@inframark.com;Daniel Cox <dhcox((i%:gtcom.nct>;Carl Hazenberg<Hazenberg,cc everlastseawalls.com>;Tom Read (Peneralmanagercedarhammockec.com)<generalmanager@cedarhammockcc.com>;Rolando Corsa<rolando(«ibridging-solutions.com> Subject: Re: Preliminary Project Estimate for Cedar Hammock CDD Bulkheads&Bridges Project Sam, We reviewed the conceptual plans and conceptual wall design section and offer the following comments/questions. 1. The bottom of the rock walls should be embedded preferably 2 feet below existing grade not perched on existing ground as shown on the sketch. Some of this excavation will be in soil and some of it will be rock in other areas.If rock is prevalent,pinning the bottom rock to the bed rock using steel rods could be considered. 2. The base rock should be set on some type of bedding.#57 stone would be preferred. 3. The wall heights would be between 8 and 10 feet high and the design would be based on a gravity wall analysis. See the attached gravity wall design summary we prepared for a preliminary design from another project. The base rock would need to be at least 6 feet wide if the all is 9 feet high. For the wall to act as an integral mass,the rocks would need to fit tightly together with minimal gaps or concrete should be used to fill the gaps. 4. What is the proposed batter on the front face of the wall?The larger the batter the better for stability but as the batter gets larger the course impacts increase. 5. I have seen this type of wall used for 4 or 5 feet high walls and the rocks are 4 feet wide. Has Kipp seen 10 foot high walls done like this? Typically 3—4 stones high, 5' —6' max height with single rock wall width. Kipp did add some extra rocks/wall width for hole 17 with the taller wall. 6. What size rocks are available? Usually 1+' tall x 3' deep x 6' wide typical are readily available. 7. Where are the sources of this material? Local Quarried limerock. 8. Will the contractor need to modify(cut)some of the rocks in the field to make them fit? Yes,mostly smoothing out the top and bottom for a tighter fit. 9. How much will the rocks vary in appearance? 1611A2 Agenda Page 50 10.How flat are the rocks?If they are not flat,the filter fabric would be spanning the gaps and eventually the material will deteriorate and the backfill would come through the gaps and the ground behind the wall would settle. Concrete could be used to fill these gaps but using concrete could get expensive and difficult to manage in the field.Perhaps concrete filled bags would be the way to go for this issue. I believe Kipp said he uses concrete bags where needed. 11.It appears this proposal includes the full removal of the existing timber walls and installing new rock walls in the same footprint.However,the foot print of the new rock walls would be at least 6 feet wide at the base and the existing wall foot print is only about 2 feet. Will the front face of the rock at the base line up with the piles in the existing walls?If so,the excavation for the new walls will require damaging at least 20 to 25 feet of the golf course. 12.The$40 PSF estimate for wall construction appears low. This is based on a 5'-6' tall wall,single rock thick. 13. What is the cost of the rock material delivered to the site?The price shown includes delivery and placement of the rock. 14.The$25 PLF removal costs for the timber bridges is low. The removal costs from the recent bids varied between$60 to$100 PLF. 15. To replace the bridges it appears Kipp is suggesting the construction of a filled causeway supported on both sides by rock walls with culvert pipes going through transversely to maintain the lake levels.The depth of the lakes at Bridges 4, 5 and 5A are up to 15 feet deep.A gravity wall 15 feet high would need a base that is 9 feet wide. $40 PSF is definitely low for a wall of this size. Ralph Verrastro,PE Principal s BRIDGING SOLUTIONS Bridging Solutions,LLC 15863 Secoya Reserve Circle Naples,FL 34110 Phone: 239-216-1370 ralph( bridging--solutions.com www-.bridgi ng-so I utions.com 0000 1 6 1 1 A 2 From:Sam Marshall[mailto:SMarshall@BanksEng.com] Sent:Monday,May 13,2019 2:49 PM To:Faircloth,Justin<Justin.Faircloth@inframark.com>;Daniel Cox<dhcox@gtcom.net>;Ralph Verrastro <ralph@bridging-solutions.com>;Kipp Schulties<kschulties@gmail.com>;Carl Hazenberg <H a ze n be rg @ eve rl a stse a wa l ls.co m> Subject:Stacked Rock Bulkhead Wall Replacement Summary Justin and Team: The input from Kipp and Ralph is greatly appreciated and used as a basis for the notes below. The conclusion is that there is a significant cost difference between building a wall from the land side and building it from the water side. There is much less difference in cost between the material chosen. Overall There are hurdles to get past for the CDD's involvement in the stacked rock construction proposal presented to the board. The CDD is responsible for the lakes. Much of the work shown in Kipp Schulties proposal involves golf course construction outside of the CDD's ownership or easement interests. If the community elects to move forward with the golf course and wall work shown on Kipp's plan,Attorney Dan Cox will have to advise the CDD about what parts of the project it can undertake. For this reason we did not spend a great deal of time reviewing work which heavily involved golf course renovations. Comparison of Stacked Rock Proposal to the Vinyl Wall bids There are significant differences that affect a cost comparison between these documents. The vinyl wall construction bids we received are based on restricting the contractors work from the water side of the existing walls. The stacked rock proposal is based on working from the land(golf course)side of the walls. Another difference is that the stacked rock wall plan generally proposed rock walls with a height of 5'to 6'and the walls being replaced are significantly taller. For these reasons a direct comparison of the proposal and bid costs provided in order to select one versus the other is not valid. If the vinyl walls were constructed at 5'—6'tall from land the price would be significantly reduced. An inquiry to Kelly Brothers had 6'wall with 4'embedment(10'total)at about$400 per running foot. Likewise,taller rock wall construction from the water side would increase those construction costs. See the hole#4 estimate below. Estimated Cost of a Stacked Rock wall at Golf Hole#4 Estimate a CDD project to construct a stacked rock wall as close as possible to the existing wood bulkhead wall on Golf Hole#4. 1. The existing wall is approximately 7.5'above grade. See Worksheet Page 1. 2. The Rock Wall Detail provided by Kipp shows generally the construction elements for a 5' stacked wall. See Worksheet Page 2. 3. The notes and Gravity Wall Design Summary provided by Bridging Solutions provide information for taller walls. See Worksheet Pages 3 and 4. 4. Information has been added to the Bridging Solutions sketch to depict a rock wall at Golf Hole #4,constructed as close as practically possible to the location of the existing wood wall. The total wall height would be 9.5'with 7.5'exposed, 2'embedded. The wall base would be approximately 6'wide. The excavation would extend approximately 20'to 25'into the golf course. Approximately 3,500 CY of excavation would be needed at the proposed wall location. The wall length is approximately 550'. See worksheet pages 5 and 6. 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Li .g..._g....4- 4-, .3N P 4 t._''--1---cR - ,•r_$____..` _�t....xL.:1...£ » 'i._ix �-- :_.;._. - X ,C 3 A. t §g 9 .., r..usx y ,:::.,...121,0t a e-�.,z3` 11.8LJ e"•`�- uS em-4.1:-T.._ }...., -__ .q .. u 1n ....... . c..z-ani g . 3 v...k.-a v.y.d.F..g a F r ! 9 ._-�__.,J, .._._., .1 q q v a a 9 qt. .as /f P R..._f.. •-..,---.:;,._,_,,. . . N......_—--r._y._« _,-...._., �._.,k......a_.4...y�_...R-_...N._.. • • .1___ -I .. A._y a .... .._ _a __y...-.$.._._._` A...-.._'N •_...-4'.__.:.._.3. 4 ,_1.._% __$_ '921.'-: ._"x._.. �R • r -4 P R Mi -1 C u �1 C':L3�T �_.._.,�._'k -..__.v.._. g�! rz;. A :r•3:_ .' I ___ q �$ p `� __ PA �..._..:_P__d...._.a.mq._ 9.._.R..a..a•t.. ., ..k ew. _... ,----� �y,,� p 9._.u._ , . r_p _" ._. '..__s_1_._r_/..._.e i._.A.._.p 1_. ._.�._._A , \ A ,',i R -__�._ __._ %-x-..._ i.._.....�y ,. t---4.:,1-- . y. ._ R --71-1;:i, .. .\LA- ,s-.4. p .qq # .i 6S7m— •ACEI .r .�. ADi ... pp.� ..._. p ;z ±4 i21309EITL R.- _rteq. $._ 4 R _ i� _ N V 9 ^ £ +� 1 X N 9 % q q y % N ^ d N 1J _........,......»:....r—e.r_..—..._._. ib1 1A 2 Sam Marshall From: Ralph Verrastro <ralph@bridging-solutions.com> Sent: Tuesday,April 30,2019 4:43 PM To: Sam Marshall Cc: Kipp Schulties;justin:faircloth@inframark.com;Daniel Cox;Carl Hazenberg;Tom Read (generalmanager@cedarhammockcc.com);Rolando Corsa Subject: Re:Preliminary Project Estimate for Cedar Hammock CDD Bulkheads&Bridges Project Attachments: Stone Gravity Wall Design Surnmary.pdf Sam, ESTiAp41-;nl` Si Le fit L. c,.lioJ We reviewed the conceptual plans and conceptual wall design section and offer the following comments/questions. 1. The bottom of the rock walls should be embedded preferably 2 feet below existing grade not perched on existing ground as shown on the sketch.Some of this excavation will be in soil and some of it will be rock in other areas. If rock is prevalent,pinning the bottom rock to the bed rock using steel rods could be considered. 2. The base rock should be set on some type of bedding.#57 stone would be preferred. 3. The wall heights would be between 8 and 10 feet high and the design would be based on a gravity wall analysis. See the attached gravity wall design summary we prepared for a preliminary design from another project.The base rock would need to be at least 6 feet wide if the all is 9 feet high.For the wall to act as an integral mass,the rocks would need to fit tightly together with minimal gaps or concrete should be used to fill the gaps, 4. What is the proposed batter on the front face of the wall?The larger the batter the better for stability but as the batter gets larger the course impacts increase. 5. I have seen this type of wall used for 4 or 5 feet high walls and the rocks are 4 feet wide.Has Kipp seen 10 foot high walls done like this? 6. What size rocks are available? 7. Where are the sources of this material? 8. Will the contractor need to modify(cut)some of the rocks in the field to make them fit? 9. How much will the rocks vary in appearance? 10. How flat are the rocks?If they are not flat,the filter fabric would be spanning the gaps and eventually the material will deteriorate and the backfill would come through the gaps and the ground behind the wall would settle.Concrete could be used to fill these gaps but using concrete could get expensive and difficult to manage in the field.Perhaps concrete filled bags would be the way to go for this issue. 11. It appears this proposal includes the full removal of the existing timber walls and installing new rock walls in the same footprint.However,the foot print of the new rock walls would be at least 6 feet wide at the base and the existing wail foot print is only about 2 feet.Will the front face of the rock at the base line up with the piles in the existing walls?If so,the excavation for the new walls will require damaging at least 20 to 25 feet of the golf course. 12. The$40 PSF estimate for wall construction appears low. 13. What is the cost of the rock material delivered to the site? 14. The$25 PLF removal costs for the timber bridges is low.The removal costs from the recent bids varied between $60 to$100 PLF. 15. To replace the bridges it appears Kipp is suggesting the construction of a filled causeway supported on both sides by rock walls with culvert pipes going through transversely to maintain the lake levels.The depth of the lakes at Bridges 4,5 and 5A are up to 15 feet deep.A gravity wall 15 feet high would need a base that is 9 feet wide.$40 PSF is definitely low for a wall of this size. Ralph Verrastro,PE Principal 1 6 I 1 A 2 Loc. ,-0cil QE s-rfALiccv AoClc WAt.-1.. vs • E3,is-r \crA,.,,,_ i..Mi( (istf" (Di) =g . ..,I ti BRIDGING �t _ - .)%if *Fr SOLUTIONS '''--.'4 C 0,.. --,—,_,_40,,, FIAT t..)knikviesireit iphasiftwigim 4)6 . 1 4 , - • ;., - -_ --- --- ,.. ; - i f I. i 1 111 ; f !?ft.1.:tAk w1 .)41 j i Illi. ... .r -, ) •; ._ �_._ 4._ 14 (..i.L.A.....4.Q 1-,....sc. ._ l //it k ....of:sor 1 ! i Ir. ! . ti - - . ....--,.. : , . _..,... , . , :, , t! 1 f 1 I //�, � •� ►m Ri— Paho t:, 1 ` a ._ . 6 1.1° . ,.... 4 rf i .... r • , • „00. 41%, r , yk p i (01..!. .i,olf''' O.° r19 o..,mt- o ,i Al• 1111'"�/ r IM ,'7 3n 4 {• 0/ 4I G 4O .L _ _4.44, 400' • i41, is1 i i G tie � b . , � ; � ,+" f ra ,•,n dein fi --; e e _.. ' .._ 4 9 Q• . ( , J1 441-• I 11 I --— 4241 0 i . 1610004 '01001*. • . , , t ., i .. ,t,----aA 1:5 ! sz E I ' I ` ''-F ' w ti al-41, ii 1. IJ csL FidJr.C4.f `-ytA T::ei ./IQ//54.Ay P: teT mar . :�+--p 'kb 1114e.&t,/% 6.J Ili rsri • 'i—j-}-� A,,,,e ,-014/7ivf h f 7 w^I 1.5 A.1.,-(— A S'C/2.- cb nAL.. ✓3 $S(P , Designed by:...___ ) Checked by: -1R--- __ S 161 1A 2 Cedar Hammock Preliminary Project Estimate '.1PF','ti€,.LUES: Updated: April 18,2019 Hard Costs /'t( I- 4`f IA14'-c- &1-4.:-.14E3,J"j3 p(4l' Item 1 Qty. Unit Scheduled Proj.- Qty.' Projected Cost Completed 3 0% ,. 'Mobilization I IS $ - $ 25,000.(0 1 5 25,000.00 $ - -1 SOQ Grass Stripping&Burial 10 AC 2,350.00 $ 23,500.00 10 5 23,500.00 5 - Greens Mix Salvage' 0 CY 5.00 $ - 0 $ - $ _ 'Green Fore Gots 0 CY 4.50 $ - 0 - S - Conrrete Cart Path Removal 2,750 Ll 4.00 $ 71,000.00 2,750 5 11,000.00 S - s-cp" , .RemoveExistingBulkhead-Walls- 3,021) 1,1, 10.00 $ 30,200.00 3,020 5 30.200.00 5, - SS'nc Remove Wood-Bridges'. 537 LF 25.00 S 13,-125.00 537 $ 13,425 00 $ - - Tree Removal;(allocation) ' 0 LS $ - 0 5 $ Tree Transplantation ' = 1 IS . $ 5,000.00 1 $ 5,000 0(1 $ - 3 0 7. r £e-watering lakes; 1 1_S $ 31,00).00 1 $ 55,000.00 e s'oo 3 f,}ra..+Earthtmovkng(non-tockexcavatiOnt 12,500 CY 4.75 5 59,.575.00 1.2,500 $ 59,375.00 5 - l G 4 y,-- a _ Earthmoving(Rock Excavalioul r 10,000 c 7.00 $ 70,000(10 1.0.000 $ 70,000.00 a New USDA Greens 0 SF $ 5.00 $ 0 $ - $ - Tee Construction 20,000 S) $ 030 $ 10,000.((1 20,000 $ 10,000.00 $ New Sand bunkers 5,000 51, $ 3.50 5 17,500.00 5,000 S 77,500.(10 $ - "3ta'Je Shaping,'„ I L5 $ - $ 15,000.00 1 5 15,)00.(0 $ - 11. C''''c' 5 i 7, ,.,StacitedRock Oil's/Culverts) 13,200 51' $‘0 40,.40 528,000.00 13,200 $ 528,000.0)( $ - 31 C.1?8 0 4"semoothwall N-12 pipe. .- 400 LF $ X6.00 5 2,40).00 400 $ 2,100(H) $ - Y 5-s'p r6'sMeethntall44.2pipe 2,000 LF 5 7.35 $ 14,700.00 2,000 5 14,700.00 .5 - (v#2' 8"smoothw a lF412,pipe';; 1,000 L1, 5 9.50 5. 9,500.00 1,000 $ 9,500.00 $ - 36"N-12,Eake-Bun/tizer'pipe(1)7) 180 I.F $ 70.00 5, 72,600.)5) 180 S 12,600.(X) 5 - Storm*Ater ripe,Extensions(It 16 1 lS $ - $ 15,000.00 1 5 15,000.(x) 8"Catch Basin;(metal grate).,. 8 C.:1- $ 325.00 $ 2,600.011 8 5 2,600.00 5 - 12'Catett Basin metal grata) 6 C"I- $ 450.00 $ 2,700.00 6 $ 2,700.00 ', - 12"SquareCartPathsBasins 15 CI $ 500.00 5 7,50000 15 $ 7,500 00 5 - Ctintech Culvert Pipes', 3 CI $ 30,000.00 S 90,000.00 3 $ 90,000.00 5 Contech Pipe Installation - 3 CI $ 5,000.00 S 15,00000 3 5' 15,000.00 $ - lrrigationimpa ts(allucation} 1 LS 5 - $ 130,000.00 1 5 150,000.00 $ - Rip)dap installation 60,000 SF $ 6.50 S 390,000.00 60,000 $ 390,000.00 Bridge Re-decking(ii Sand 18) v 775 Lr $ 500.00 '. :387,500.00 775 5 387,5011.00 New Concrete Cart Paths . 2,750 1,17 $ 33.00 5 90,750.(10 2,750 $ 90,750.00 S - concrete Curbing 2,000 LI' $ 7.00 $ 14,000.00 2,000 $ 74,000.00 $ - Graing.Preparation 7 AC $ 2500.00 5 17,500.00 7 $ 17,500.00 $ Grassing Tees`(Celebrationspri 0 SF $ 0.35 5 - 0 5 - $ - CelebrationSod 'k 175,000 SF $ 0.45 $ 78,750.00 175,000 5 78,750.00 S - St.Augustine Sod 30,000 SF $ 0.55 $ 16,500.00 30,000 5 16,:500.00 Bahia Sod(4 in, 8,000 SF $ 0.30 5 2,400.00 8,000 $ 2,400.00 3 01,-,• Travel Route Restoration 1 LS 5 - S 25,(100.(() 1 5 25,000.00 $ - -i m p Sub-'total 5 2,187,400.00 $ $2,187,41)0.00 $ t 377.)5-"ri 5-' 1.C' t„,,/1 4 4p- � /,5---ri 4 L 431 b, 3 wry 0 5-70 1.)c.--0... 0.T C 2 .. /�ec K C a �+�o t 1 41 x 77 P ^- �„a� c- A, :r' G. til , 7 1 6 1 1 A 2 1118 „. . ,. . .. „.. ,., -or ) ..,...„, . allii"so --1 soor ..00000001,m,..0,40,' . . ; • 7: , - ' '-,,, -:-.•'- •.-'„. -- .... : . , . _ ,. ,-,' -,. . - • - --- kr ...---- - S' L._......_...3 i . ( I ) k ... .. { , _ ..... ,. ••-• (1 y . , . ..,..., --.."..-.'- ., 0 / ....... . ....... ,._,.., .„,_......----,. ..-.. -----...--"- , -, ....-. E.:.•4 1. '"r)A 4:". ..^,,,,,„.... --i- j Z.cztr,._,E:- -I...I:A..1w 1 1 6 1 1 A 2 RESOLUTION NO.2019-08 A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT OF COLLIER COUNTY, RELATING TO THE IMPOSITION, LEVY, COLLECTION AND ENFORCEMENT OF CERTAIN NON•AD VALOREM SPECIAL ASSESSMENTS TO PROVIDE PROJECT IMPROVEMENTS ON PROPERTY WITHIN THE DISTRICT CONSTITUTING THE A.SSESSMENT RESOLUTION; EQUALIZING, APPROVING, CONFIRMING, APPORTIONING, LEVYING AND DECLARING SPECIAL ASSESSMENTS; INDICATING THE LOCATION, NATURE AND ESTIMATED COST OF THE PROJECT IMPROVEMENTS WHERE COST IS TO BE DEFRAYED BY THE NON-AD VALOREM SPECIAL ASSESSMENTS; PROVIDING THE PORTIONS OF THE ESTIMATED COSTS OF THE PROJECT. IMPROVEMENTS TO BE DEFRAYED BY THE NON-AD VALOREM SPECIAL ASSESSMENTS; PROVIDING THE MANNER IN WHICH SUCH NON-AD VALOREM SPECIAL ASSESSMENTS SHALL BE IMPOSED, LEVIED AND COLLECTED; PROVIDING WHEN THE IMPOSITION AND LEVY SHALL TAKE PLACE; DESIGNATING THE LANDS UPON WHICH THE NON-AD VALOREM SPECIAL ASSESSMENTS SHALL BE LEVIED; PROVIDING FOR AN ASSESSMENT PLAT; APPROVING AND ADOPTINC THE FINAL ASSESSMENT ROLL; PROVIDING FOR SEVERABILITY AND CONFLICT; PROVIDING AN EFFECTIVE DATE. WHEREAS,the Board pursuant to the uniform charter of the District, Section 190.006- 190.041,Florida Statutes and pursuant to Chapter 170, Florida Statutes,has adopted Resolution 2019-04 determining to make or cause to be made certain project improvements and defray the expense thereof by non-ad valorem special assessments("special assessments" or "assessments"), and has published Resolution 2019-04 in accord with Section 190.022,Florida Statutes,and Section 170.05, Florida Statutes; and WHEREAS,as authorized by its charter and pursuant to Section 170.07,Florida Statutes, the Board adopted Resolution 2019-03 setting a public hearing for Tuesday,April 23, 2019 at 2:00 p.m. at Cedar Hammock Clubhouse, 8660 Cedar Hammock Boulevard,Naples, Florida, for the purpose of hearing public comment on the levy of the non-ad valorem special assessments and notice of such public hearing has been given by publication and by mail as required by Section 170.07.Florida Statutes; and 1 1 6 1 1 A 2 WHEREAS,pursuant to Section 170.08,Florida Statutes, the Board did meet as an equalizing board and held a public hearing on April 23, 2019 at 2:00 p.m. to receive testimony from affected property owners as to the propriety and advisability of making the project improvements and funding them with non-ad valorem special assessments on property within the District as to the cost thereof,as to the manner of payment therefor,and as to the amount thereof to be assessed against each property so improved; and WHEREAS,the Board is empowered by the District's charter and is authorized to provide the project improvements, to issue special assessment bonds and to amortize bonds by the levy of non-ad valorem special assessments on property; and WHEREAS,the District has ascertained and determined that special benefits shall accrue peculiar to the parcels of property involved,over and above any general community-wide benefits, from, and based upon the logical relationship with, the systems, facilities and services constituting the project improvements,and that the duty per parcel to pay for these benefits shall be in proportion,that is, fairly and reasonably apportioned per parcel as set forth in Exhibit "B", attached hereto and incorporated herein by reference;and WHEREAS, the District has determined that the non-ad valorem special assessments shall not exceed the special and peculiar benefits to the property,and has adjusted and equalized the assessments on a basis of justice and right with reasonable and fair apportionment. NOW, THEREFORE, BE IT RESOLVED BY TILE BOARD OF SUPERVISORS OF TI-IE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA: 1. This resolution is adopted pursuant to the provisions of the District's uniform general law charter and Section 170.08,Florida Statutes. The findings and determinations set forth in the above Whereas clauses are true and correct and by this reference are incorporated herein. 2. This resolution constitutes the assessment resolution, following the Board having met as an equalizing board to hear and consider any and all complaints as to the non-ad valorem special assessments and having adjusted and equalized the assessments on a basis of justice and right and reasonable fair apportionment. 3. The nature and related aspects of project improvements, including the location of the improvements, as set forth in Exhibit "A", attached hereto,with more specific drawings of plans specifications on file in the offices of the District Engineer, are hereby authorized and approved and the proper officers, employees and agents of the District are hereby authorized and directed to take such further action as may be necessary or desirable to cause the same to be made. 2 1 6 1 1 A 2 4. The non-ad valorem special assessments shall be levied on all lots and lands adjoining and contiguous or bounding and abutting upon such improvements or otherwise specially and peculiarly benefitted thereby and further designated by the assessment plat hereinafter provided for. 5. The estimated cost of the project improvements is$5,146,800.00(hereinafter referred to as the"Estimated Cost"). 6. The non-ad valorem special assessments will defray the Estimated Cost,plus financing related costs, discounts, capitalized interest, debt service reserve and contingency. 7. The manner in which the assessment shall be made is as set forth in Exhibit "B", attached hereto. 8. The office of the District Engineer, Banks Engineering, are located at 10511 Ben C. Pratt/Six Mile Cypress Parkway, Fort Myers. FL 33966. 9. At the referenced location,the District Engineer has available for inspection an assessment plat showing the land areas to be assessed, complete with plans and specifications describing the project improvements and delineating the Estimated Cost; these documents will remain open to inspection by the public. 10. In the event the actual cost of the improvements exceeds the Estimated Costs, such excess shall also be paid by the District from additional non-ad valorem special assessments on the specially and peculiarly benefitted property on the assessment plat, or, alternatively, from other legally available revenues of the District, or from contributions from other entities, as and when authorized specifically by the Board. 11. It is hereby ascertained, determined and declared that the project improvements as set forth in Exhibit "A" shall result in special benefits peculiar to the parcels of property involved, over and above any general community-wide benefit, based upon the logical relationship of the system, facilities and services provided to the property; it is further ascertained, determined and declared that among the special benefits so derived are the added use, the added enjoyment and the increased marketability of the property. 12. It is hereby ascertained,determined and declared that the apportionment of the duty of each parcel owner to pay the particular non-ad valorem special assessments,the subject of this assessment resolution, shall be based upon the total equivalent residential units as set forth in the assessment methodology and 3 1611A2 related provisions of Exhibit "B" so that,thereby,the duty to pay is fairly and reasonably apportioned so as not to exceed the amount of special benefit peculiar to each parcel of property and in relationship of one property owner with the other. 13. Based upon this determination,ascertainment and declaration of special and peculiar benefit to property and of the duty to pay apportioned in a fair and reasonable manner, and limited by such determination,ascertainment and declaration, the final assessment roll as set forth in Exhibit"B",which shows the lots and lands assessed and the amount of the non-ad valorem special assessment levied against each parcel on property,on a fair and reasonable basis,and the number of annual installments as to which each such assessment is divided, subject to Paragraph 14 herein,is hereby approved and adopted. The special assessments for the project improvements on the parcels specially benefitted by the project improvements, all as specified in the final assessment roll included Exhibit"B"to this Resolution,are hereby equalized, approved,confirmed, reasonably apportioned, and levied. Promptly following the adoption of this Resolution,those special assessments shall be recorded by the Secretary of the Board of the District in a special book,to be known as the"Improvement Lien Book." Such special assessments with interest and any penalties shall constitute legal,valid and binding first liens upon the property against which such assessments are made until paid;however, upon completion of the improvements, the District shall credit to each of the assessments the difference in the assessments as originally made, approved,and confirmed and the proportionate part of the actual cost of the improvements to be paid by special assessments as finally determined upon the completion of the improvements,but in no event shall the final assessment exceed the amount of benefits originally assessed. In making such credit, no discount shall be granted or credit given for any pan of the payee's proportionate share of any actual bond financing costs,such as capitalized interest, funded reserves or bond discount included in the estimated cost of any such improvements. Such credits shall be entered in the Improvement Lien Book. Once the final amount of special assessments for all of the Improvements have been determined,the term"special assessment"shall,with respect to each parcel, mean the sum finally assessed against that parcel as herein provided. 14. Commencing within the year the non-ad valorem special assessments are first levied,they shall be paid in not more than twenty(20)annual installments of principal and interest,which shall be subject to optional prepayments,all in a manner to be determined in a supplemental resolution. Collections of the special assessments shall be pursuant to procedures authorized by state law. 4 1611A ? 15. If any section or part of a section of this Resolution shall be declared invalid or unconstitutional, the validity, force and effect of any other section or part of a section of this Resolution shall not thereby be affected or impaired unless it clearly appears that such other section or part of a section of this Resolution is wholly or necessarily dependent upon the section or part of a section so held to be invalid or unconstitutional. 16. All resolutions,or parts thereof in conflict herewith are to the extent of such conflict, hereby superseded and repealed. 17. This resolution shall take effect upon its adoption. APPROVED AND ADOPTED this 14th day of May, 2019. THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT Attest: —IC ict Manager _ CCa Boards isor` 5 1611A2 CEDAR HAMMOCK Community Development District Annual Operating and Debt Service Budget Fiscal Year 2020 Adopted Budget (Meeting 5/14/19) Prepared by: OINFRAMARK` T � a � ,. � 1 6 1 1 A 2 CEDAR HAMMOCK Community Development District Table of Contents Page# OPERATING BUDGET General Fund 001 and 002 Summary of Revenues,Expenditures and Changes in Fund Balances 1 -3 Budget Narrative 4-7 Exhibit A-Allocation of Fund Balances 8 SUPPORTING BUDGET SCHEDULES 2019-2020 Non-Ad Valorem Assessment Summary 9 1 6 1 1 A 2 CEDAR HAMMOCK Community Development District Budget Overview Fiscal Year 2020 1611A2 CEDAR HAMMOCK Community Development District Operating Budget Fiscal Year 2020 1611A2 CEDAR HAMMOCK Community Development District General Fund Summary of Revenues,Expenditures and Changes in Fund Balances Fiscal Year 2020 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU MAR- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2017 FY 2018 FY 2019 FEB-2019 SEP-2019 FY 2019 FY 2020 REVENUES Interest-Investments $ 5,263 $ 9,400 $ 2,017 $ 5,654 7,916 13,570 $ 10,570 Interest-Tax Collector - 16 - 143 - - Special Assmnts-Tax Collector 279,650 379,525 379,523 360,172 19,351 379,523 157,458 Special Assmnts-Other - - - - - - 281,622 Special Assmnts-Discounts (10,283) (14,175) (15,181) (13,993) - (15,181) (17,563) Other Miscellaneous Revenus - 5,988 - 1,100 - 1,100 - TOTAL REVENUES 274,630 380,754 366,359 353,076 27,267 379,012 432,086 EXPENDITURES Administrative ProfServ-Engineering 22,806 19,768 30,000 4,560 6,384 10,944 30,000 ProfServ-Legal Services 1,413 1,593 2,000 4.125 1,167 5.292 4,249 ProfServ-Mgmt Consulting Sery 32,130 37,286 38.404 16,002 22.402 38,404 39,558 ProfServ-Property Appraiser 4,195 4.195 5,893 5,693 - 5,693 6,601 ProfServ-Special Assessment 2,855 2,855 2,941 2,941 - 2,941 3,029 ProfServ-Web Site Maintenance 617 637 656 273 383 656 676 Auditing Services 5,000 5,000 5,000 - 5,000 5,000 5.000 Postage and Freight 1,050 549 765 810 1.134 1,944 900 Insurance-General Liability 7.235 7,235 7,959 7,000 - 7,000 7,700 Printing and Binding 933 2,310 2,246 793 1,110 1,903 1,903 Legal Advertising 2,090 2,181 2,394 245 1,891 2,136 2,394 Misc-Bank Charges 656 653 700 231 418 655 700 Misc-Assessmnt Collection Cost 3,618 (1,019) 7,590 5,924 387 7,311 8,802 Misc-Web Hosting 115 47 239 239 - 239 246 Office Supplies - 33 400 - 233 400 400 Annual District Filing Fee 175 175 175 175 - 175 175 Total Administrative 84,888 83,498 107,162 50,017 40,508 90,691 112,331 Field ProfServ-Field Management 1,450 1,494 1,539 641 898 1,539 1,585 Contracts-Water Mgmt Services 7,200 7,200 7,200 3,000 4,200 7,200 7,200 Utility-Cameras 1.288 1,160 1,320 533 746 1,279 1,268 Electricity-Wells 2,841 4.324 3,000 656 918 1,574 3,000 Electricity-Aerator 1,325 1,598 2,000 649 909 1,558 2,000 R&M-Lake - 2,167 3,000 3,113 1,750 4,863 3,000 R&M-Plant Replacement 1,593 - 3,015 - 1,759 1,759 3,015 R&M-Bulkheads - - 8,000 8.000 - 8.000 8,000 RAM-Bridges - - 8,000 - 8,000 8,000 8,000 Misc-Contingency 18,529 15,966 20,289 5,925 8,295 14,220 12,243 Capital Outlay 22,875 - 9,044 6,008 3,936 9,944 9.944 Total Field 57,101 33,909 67,307 28,525 31,411 59,936 59,255 TOTAL EXPENDITURES 141,989 117,407 174,469 78,542 71,918 150,627 171,586 Annual Operating Budget Fiscal Year 2020 Page 1 1 6 1 1 A 2 CEDAR HAMMOCK Community Development District General Fund Summary of Revenues,Expenditures and Changes in Fund Balances Fiscal Year 2020 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU MAR- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2017 FY 2018 FY 2019 FEB-2019 SEP-2019 FY 2019 FY 2020 Reserve-Bridges - 28,840 20,910 16,200 4,710 20.910 35,000 Reserve-Bulkheads 45,332 15,412 83,980 56,235 25,745 83,960 95,500 Reserve-Lakes 442 12,400 15,000 - 15,000 15,000 25,000 Reserve-Roadways 194,370 32,141 72,000 - 72,000 72,000 105,000 Total Reserves 240,144 88,793 191,890 74,435 117,455 191,890 260,500 TOTAL EXPENDITURES&RESERVES 382,133 206,200 366,359 152,977 189,373 342,517 432,086 Excess(deficiency)of revenues Over(under)expenditures (107,503) 174,554 - 200,099 (162,106) 36,495 - Net change in fund balance (107,503) 174,554 - 200,099 (162,106) 36,495 - Fund balance-audit adjustments - - - - - - - FUND BALANCE,BEGINNING 717,406 609,903 784,457 784,457 - 784,457 820,952 FUND BALANCE,ENDING $ 609,903 $ 784,457 $ 784,457 $ 984,556 $ (162,106) $ 820,952 $ 820,952 Annual Operating Budget• Fiscal Year 2020 Page 2 1 6 1 1 A 2 CEDAR HAMMOCK Community Development District General Fund(002) Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2020 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL BUDGET THRU MAR- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2019 FEB-2019 SEP-2019 FY 2019 FY 2020 REVENUES Special Assmnts-Tax Collector $ - $ - $ - $ - $ 1,166,613 Special Assmnts-CDD Collected - - 1,989,010 1,989,010 - Special Assmnts-Discounts - - (79,560) (79,560) (46,665) TOTAL REVENUES - - 1,909,450 1,909,450 1,119,948 EXPENDITURES Administrative ProfServ-Property Appraiser - - 29,835 29,835 17,499 Misc-Assessmnt Collection Cost - - - - 23,332 Total Administrative - - - - 40,831 Field ProfServ-Field Management - - 450,000 450,000 - Capital Outlay Bulkhead and Bridges - - 1,959,450 1,959,450 1,079,117 Total Field 2,409,450 2,409,450 1,079,117 TOTAL EXPENDITURES - - 2,409,450 2,409,450 1,119,948 Excess(deficiency)of revenues Over(under)expenditures - - (500,000) (500,000) 1,119,948 OTHER FINANCING SOURCES(USES) Loan Proceeds - - 500,000 500,000 500,000 TOTAL OTHER SOURCES(USES) - - 500,000 500,000 500,000 Net change in fund balance - - (500,000) (500,000) 1,119,948 FUND BALANCE,BEGINNING - - - - - FUND BALANCE,ENDING $ - $ - $ - $ - $ - Annual Operating Budget Fiscal Year 2020 Page 3 1 1 6 1 1 A 2 CEDAR HAMMOCK Community Development District General Fund Budget Narrative Fiscal Year 2020 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—CDD Collected The District will bill a Non-Ad Valorem assessment on all the assessable property within the District not currently collected through the Tax Collector in order to pay for the operating expenditures during the Fiscal Year. Special Assessments-Other The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in order to pay for Reserves based on the study from May 2017. 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. Annual Operating Budget Fiscal Year 2020 Page 4 1 6 1 1 A 2 CEDAR HAMMOCK Community Development District General Fund Budget Narrative Fiscal Year 2020 EXPENDITURES: Administrative(cont'd) 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. 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. Annual Operating Budget Fiscal Year 2020 Page 5 1 6 1 1 A 2 CEDAR HAMMOCK Community Development District General Fund Budget Narrative Fiscal Year 2020 EXPENDITURES: Administrative(coned) Misc-Bank Charges Bank analysis fees that are incurred during the year. Misc-Assessment Collection Costs The District reimburses the Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The budget for collection costs was based on a maximum of 2%of the anticipated assessment collections. Misc—Web Hosting The District incurs expenses to maintain and renew their website domain and email accounts. 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 Annual Operating Budget Fiscal Year 2020 Page 6 161 1A 2 CEDAR HAMMOCK Community Development District General Fund Budget Narrative Fiscal Year 2020 EXPENDITURES: Administrative(coned) Electricity-Aerators FPL provides electrical services for the District's pumps at the following addresses: • 3826 Wax Myrtle Run—Meter ACD4234 • 8892 Cedar Hammock Blvd—Meter ACD4976 • 3766 Buttonwood Way—Meter ACD8387 R&M-Lake Repair and maintenance expenses related to lakes including washout repairs and erosion. R&M—Plant Replacement Replace landscape plantings at pumps. Misc-Contingency Any current year Field expenditure that may not have been provided for in the budget. Capital Outlay Capital expenditures for items such as irrigation equipment or other items meeting capital expenditure requirements. Capital Outlay—Bulkhead and Bridges Renovation project consistent for Lake 11 consisting of Road Bulkhead, Island Bulkhead,Bridge 5A and Bridge 5B. Reserves: Reserve-Bridges Funds to be set aside for future bridge expenditures as determined by the BOS. Reserve-Bulkheads Funds to be set aside for future bulkhead expenditures as determined by the BOS. Reserve-Lakes Funds to be set aside for future lake expenditures as determined by the BOS. Reserve-Roadways Funds to be set aside for future roadway expenditures as determined by the BOS. Annual Operating Budget Fiscal Year 2020 Page 7 1 6 1 1 A 2 CEDAR HAMMOCK Community Development District General Fund Exhibit"A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance-Fiscal Year 2020 $ 820,952 Net Change in Fund Balance-Fiscal Year 2020 - Reserves-Fiscal Year 2020 Additions 260,500 !Total Funds Available(Estimated)-FY20 1,081,452 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve-First Quarter Operating Capital 42,897 ttl Reserves-Bridges Prior Year's Reserve Funding 139,090 FY 2019 Reserve Funding 20,910 Less Actual FY19 (16,200) FY 2020 Reserve Funding 35,000 178,800 Reserves-Bulkheads Prior Year's Reserve Funding 141,709 FY 2019 Reserve Funding 83,980 Less Actual FY19 (58,235) FY 2020 Reserve Funding 95,500 262,954 Reserves-Lakes Prior Year's Reserve Funding 44,553 FY 2019 Reserve Funding 15,000 FY 2020 Reserve Funding 25,000 84,553 Reserves-Roadways Prior Year's Reserve Funding 184,409 FY 2019 Reserve Funding 72,000 FY 2020 Reserve Funding 105,000 361,409 Subtotal 930,613 Total Allocation of Available Funds 930,613 Total Unassigned(undesignated)Cash $ 150,839 Notes (1)Represents approximately 3 months of operating expenditures less FY2020 budget reserves. Annual Operating Budget Fiscal Year 2020 Page 8 1611A CEDAR HAMMOCK Community Development District Supporting Budget Schedules Fiscal Year 2020 1 6 1 1 A 2 CEDAR HAMMOCK Community Development District 2019-2020 Assessment Chart Reserve 0&M Special Total Prior Year Assessment Assessment Assessment Assessment Percent Product Total Units FY 2020 FY 2020 FY 2020 Total 2020 FY 2019 Change Single Family 65 $ 352.47 $ 197.07 $ 1,460.09 $ 2,009.63 $ 475.00 323.1% 2-Story 228 $ 352.47 $ 197.07 $ 1,460.09 $ 2,009.63 $ 475.00 323.1% 4-Story 330 $ 352.47 $ 197.07 $ 1,460.09 $ 2,009.63 $ 475.00 323.1% Duplex 176 $ 352.47 $ 197.07 $ 1,460.09 $ 2,009.63 $ 475.00 323.1% 799 Annual Operating Rudget Fiscal Year 2020 Page 9 X611A2 RESOLUTION 2019-09 A RESOLUTION OF THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS OF THE DISTRICT AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1,2019 AND ENDING SEPTEMBER 30, 2020, 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 June,2019;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 11, 2019, the Board set May 14, 2019 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 1611A 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 2019 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 he revised subsequently as deemed necessary by the District Manager to reflect actual revenues and expenditures for the Fiscal Year 2019 and/or revised projections for Fiscal Year 2020. 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 30,2020,as Adopted by the Board of Supervisors on May 14,2019." 1611A2 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 1,2019, and ending September 30,2020 the sum of One Million Five Hundred Fifty-Two Thousand Thirty-Four 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 $ 1,552,034 DEBT SERVICE FUND $ 0 Total All Funds $ 1,552,034 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. h. 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 2020 Maintenance and Benefit Special Assessment Levies (the "assessment levy") for the assessment upon all the property within the boundaries of the District based upon the special and peculiar benefit received and further based upon reasonable and fair apportionment of the special benefit, shall be in accordance with the attached Exhibit A, which levy represents the amount of District assessments necessary to provide for payment during the 1 6 1 1 A 2 aforementioned budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and/or benefit assessment bonds. Said assessment levy shall be distributed as follows: General Fund 0&M $ [See Assessment Levy Resolution 2019-10] Debt Service Fund $ [See Assessment Levy Resolution 2019-10] 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 14th day of May,2019. Cedar Hammock Community Development District Norman Day Chairman Attest: a Ju ' Faircloth cretary 1611A2 RESOLUTION 2019-10 A RESOLUTION LEVYING AND IMPOSING A NON AD VALOREM MAINTENANCE AND BENEFIT SPECIAL ASSESSMENT FOR THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT FOR FISCAL YEAR 2020 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 2020,will amount to$1,605,693;and WHEREAS, the Board of Supervisors of the Cedar Hammock Community Development District finds the District's Debt Service Fund Assessment during Fiscal Year 2020 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 2020 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 1611A2 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 149' of May, 2019, by the Board of Supervisors of the Cedar Hammock Community Development District,Collier County,Florida. / --i0""..0140C•T OZ, Norman Day erctary Chairman 1 6 1 1 A 2 Agenda Page 59 Cardne Shaping the Future April 11, 2019 South Florida Water Management District Cardno Regulation Water Use Attn: Mr. Scott Korf 5670 Zip Drive P.O. Box 24680 Fort Myers,FL 33905 West Palm Beach, Florida 33416-4680 USA RE: Cedar Hammock Phone: +1 239 574 1919 SFWMD Permit#11-01711-W Fax: +1 239 574 8106 Cardno Project#RT21611300 www.cardno.com Dear Scott: The monthly water elevation and quality data required for the above referenced permit are enclosed. Should you have any comments or questions, or require additional information, please do not hesitate to contact me. Sincerely, Stephan P. Kohlmeier Water Resource Analyst for Cardno Direct Line: (239)246-4813 Email: stephan.kohlmeiercardno.com SPK/gng Eric: Quarterly Report of Monitoring Requirements cc: Justin Faircloth, Inframark Todd Legan, Cedar Hammock Z:\Project Files\AAA-Hydro Sites\Cedar Hammock\LETTER.DOC 1 6 1 1 A 2 Agenda Paage Vf I t2019- South Florida Water Management District Confirmation 2-0507:13:07 02-05 07:13:07 Monitoring Report for Water Use Permit Permit Number: 11-01711-W Submittal Number:86542 Project Name: CEDAR HAMMOCK GOLF AND COUNTRY CLUB Issued To: Cedar Hammock Golf& If you have questions or need assistance, CC please contact us at wucompliance@sfwmd.gov Address: null City,State,Zip: nullnullnull Phone/Fax: 239 304 2898 E-mail: Contact Corrections: None Name of Person Completing the form:Steve Phone Date:2/5/2019 Kohlmeier Number:239-246-4813e Date of Data Ground No Type Entity Name District ID Collection Chloride Water A (mm/dd/yyyy) Level 1 SOURCE On-site Lake(s) 100404 01/31/2019 76 N/A 2 WELL MW-1 258516 01/31/2019 80 5.82 3 WELL MW-2 258517 01/31/2019 72 4.61 4 WELL MW-3 258518 01/31/2019 62 5.87 5 WELL MW-4 258519 01/31/2019 78 5.1 6 WELL 1 30124 01/31/2019 80 N/A 7 WELL 2 30126 01/31/2019 180 N/A 8 WELL 4 30130 01/31/2019 196 N/A V 9 WELL 6 30134 01/31/2019 220 N/A Comments: Entity District Reporting Unit No Type Entity Name ID Period Description Comments (mm/ddlyyyy) hiIn•/hnv cfwmrl vnv/WaterTlceCmmn/lance/carrinn//11-(11711-W Mnnitnrinv Received 20... 2/5/2019 1 6 1 1 A 2 Page 1 of 1 Agenda Page 61 ion South Florida Water Management District Confirma20nt2019- 02-2121 09:18:49 Monitoring Report for Water Use Permit Permit Number: 11-01711-W Submittal Number: 87104 Project Name: CEDAR HAMMOCK GOLF AND COUNTRY CLUB Issued To: Cedar Hammock Golf& If you have questions or need assistance, CC please contact us at wucompliancet sfwmd.gov Address: null City,State,Zip: nulinullnull Phone I Fax: 239 304 2898 E-mail: Contact Corrections: None Name of Person Completing the form:Steve Phone Date:212112019 Kohlmeier Number:239-246-4813 Date of Data Ground No Type Entity Name District ID Collection Chloride Water (mm/ddlyyyy) Level 1 SOURCE On-site Lake(s) 100404 02/20/2019 90 N/A 2 WELL MW-1 258516 02/20/2019 82 5.93 3 WELL MW-2 258517 02/20/2019 80 4.78 4 WELL MW-3 258518 02/20/2019 82 5.88 5 WELL MW-4 258519 02/20/2019 120 5.14 6 WELL 1 30124 02/20/2019 200 N/A 7 WELL 2 30126 02/20/2019 164 N/A 8 WELL 4 30130 02/20/2019 220 N/A u 9 WELL 6 30134 02/20/2019 220 N/A Comments: Entity District Reporting Unit No Type Entity Name ID Period Description Comments (mm/dd/yyyy) httn://mv.sfwmd.zov/WaterUseCompliance/cardno//l1-01711-W Monitoring Received 2... 2/21/2019 1 6 1 1 A 2 Agenda Pg0 62°F 1 South Florida Water Management District Confirmation 31906:30:04 03-19 06:30:04 Monitoring Report for Water Use Permit Permit Number: 11-01711-W Submittal Number: 87880 Project Name: CEDAR HAMMOCK GOLF AND COUNTRY CLUB Issued To: Cedar Hammock Golf& If you have questions or need assistance, CC please contact us at wucompliance@sfwmd.gov Address: null City,State,Zip: nulinullnull Phone/Fax: 239 304 2898 E-mail: Contact Corrections: None Name of Person Completing the form:Steve Phone Date:3/1912019 Kohlmeier Number:239-246-4813t!, Date of Data Ground nNo Type Entity Name District ID Collection Chloride Water n (mm/dd/yyyy) Level 1 SOURCE On-site Lake(s) 100404 03/13/2019 90 N/A 2 WELL MW-1 258516 03/13/2019 86 6.55 3 WELL MW-2 258517 03/13/2019 78 5.31 4 WELL MW-3 258518 03/13/2019 76 6.45 5 WELL MW-4 258519 03/13/2019 58 5.7 6 WELL 1 30124 03/13/2019 200 N/A 7 WELL 2 30126 03/13/2019 160 N/A 8 WELL 4 30130 03/13/2019 240 N/A V 9 WELL 6 30134 03/13/2019 280 N/A ( > Comments: Entity District Reporting Unit No Type Entity Name ID Period Description Comments (mm/dd/yyyy) , ,. // ,, , Prw , TT !1 I. / 0/11 A1,111 111 11A_..'1__'.._. 1b----___A n '11111/n 111 11 Agenda Page 64 16 1 1 A 2 Cardno® Shaping the Future May 2, 2019 Cardno Justin Faircloth 5670 Zip Drive District Manager Fort Myers,FL 33905 Cedar Hammock Community Development District USA c/o INFRAMARK 1 239 574 5911 Country Lakes Drive Fahone: *1239 574 89106 Fort Myers, Florida 33905 www.cardno.com Subject: Proposal to Provide Hydrogeologic Services Cedar Hammock Golf and Country Club Irrigation Water Use Permit No. 11-01711-W Collier County, Florida Dear Mr. Faircloth: Cardno, Inc. (Cardno) is pleased to provide this proposal for hydrogeologic services for the Cedar Hammock Golf and Country Club located in Collier County, Florida. Cedar Hammock Golf and Country Club maintains an Irrigation Water Use Permit(No. 11- 01711-W)which expires on January 26, 2020.As part of the permit's Limiting Conditions, a wetland hydrobiologic monitoring program was required. Limiting Condition 17 of the permit specified the monitoring requirements for the program. Ecologists had monitored the wetland annually for five years.At the completion of the fifth annual wetland monitoring, results had shown that there were no substantial impacts resulting from the permitted irrigation usage. The South Florida Water Management District(SFWMD)had recently inquired regarding the submission of a wetland monitoring report for 2018.As the five-year monitoring term had been completed prior to 2018 and the results had shown no adverse impacts, a letter modification request was submitted to the SFWMD to remove the Limiting Condition 17 requirements for wetland hydrobiologic monitoring from the permit. After reviewing the letter modification request, Brad Cook, SFWMD Permitting Section Leader, contacted us and requested that the letter modification request be withdrawn and that the request be included as part of the renewal application process. The application was withdrawn as a courtesy to the District to allow the SFWMD to undertake the renewal and modification as one process.Additionally,the withdrawal would allow time for the SFWMD's environmental staff to inspect the wetland. Cardno is proposing to prepare and submit the water use permit renewal package and request the removal of the Limiting Condition 17 wetland monitoring requirements. Cardno will coordinate with District environmental staff to conduct wetland inspections and will provide all available water level monitoring data necessary in support of removing the wetland monitoring requirements from the permit. Australia • Belgium • Canada • Ecuador • Indonesia • Kenya • New Zealand • Papua New Guinea Peru • United Arab Emirates • United Kingdom • United States • Operations in 70 countries 1 6 1 1 A 2 Agenda Page 65 Mr.Justin Faircloth 2 G Cardno® Cedar Hammock Shaping the Future May 2,2019 The cost to provide these services is$6,750.00 and does not include the$1,000.00 SFWMD permit application review fee. The cost includes all required supplemental materials and one response to a request for additional information to clarify submitted data, exclusive of impact analyses(computer modeling), field work,and other work items not specified in this proposal requested by the SFWMD as a result of their permit review process. It should be noted that all permitted withdrawal facilities are in place and that there will be no changes requested to the irrigated acreage or permitted allocations. Based on these factors we do not anticipate the requirement of computer modeling or field work beyond the coordination with SFWMD environmental staff. Cardno appreciates the opportunity to provide a Scope of Services for hydrogeologic services on your behalf. Please find attached a Professional Services Agreement. If this proposal is acceptable, please execute two copies of the Agreement, retain one for your files, and return the other to Cardno. Should you have any comments or questions, or require additional information, please do not hesitate to contact us. Sincerely, Gary Susclorf Stephan P. Kohlmeier Hydrogeologist/Senior Project Scientist Water Resource Analyst for Cardno Cardno Direct Line:239.829.7025 Direct Line: 239.829.7011 Email: gary.susdorfancardno.corn Email: stephan.kohlmeierancardno.com Enc: Professional Services Agreement File: Z:\Project Files\Clients A—D\Cedar Hammock\Proposals\gs_chcdd_if pro www.cardno.com 161 1 2 (,, ) Cardno "5 3 *,S 3 LS sz Cardno Contract ID/Project ID: TBD This Agreement is made effective May 2, 2019 by and between: "Cardno" Name: Cardno, Inc. Address: 5670 Zip Drive, Fort Myers, FL 33905 Phone: 239-829-7025 Representative: Gary Susdorf Email: gary.susdorf@cardno.com "Client" Name: Cedar Hammock Community Development District do INFRAMARK Address: 5911 Country Lakes Drive, Fort Myers, Florida 33905 Phone: 239-245-7118, ext. 306 Representative: Justin Faircloth Email: Justin.Faircloth@inframark.com The Scope of Services, Special Conditions, Terms, and Conditions constitute the complete agreement between Cardno and Client with respect to the scope of services hereunder. Project Name/Location: Cedar Hammock Golf and Country Club Water Use Permit Renewal, Naples, FL Fee Type: Lump Sum, Percent Complete Retainer: A retainer in the amount of$0.00 will be paid to Cardno upon contract execution and prior to the start of work. The retained amount will be credited on the final invoice(s)for services contracted under this Agreement. Estimated Budget: $6,750.00 lump sum Scope of Services: Refer to May 2, 2019 proposal. Special Conditions: Does not include agency review fees. A3—Cardno Professional Services Agreement—Short Form Agreement Page 1 of 1 2017 V3 1 6 1 1 A 2 p Cardno a _ `' . F wk f `Y` 4 }>.: 1 .,.�,t_ . :�>...:: TP '. , 7 a t•... NDN NOW,THEREFORE,Cardno shall perform the services outlined in this Agreement for the stated fee in accordance with these terms and conditions: ARTICLE 1: ACCESS TO SITE(if applicable) Upon execution of this Agreement,the Client represents that they have secured legal rights to access the property and authorizes Cardno staff to access the site for activities necessary for the performance of the services. ARTICLE 2: PAYMENT a. Cardno will submit invoices to Client monthly for services provided during the previous month. Each invoice will identify the project name and cost of the services provided. Cardno's rates are subject to increase annually. b. Within thirty (30) days following Client's receipt of each invoice rendered by Cardno pursuant to this Agreement, Client will pay the amount invoiced. Retainers/deposits shall be credited on the final invoice If Client disputes any portion of an invoice; Client will notify Cardno in writing of such disputed items within 10 days of invoice date. In the event any invoice has not been paid in full within sixty (60) days of the invoice date, Cardno may immediately suspend all or any portion of the Services hereunder indefinitely, pending payment in full of such invoice(s). c. Interest will accrue on accounts overdue by 30 days at the lesser of 1.5 percent per month (18 percent per annum) or the maximum legal rate of interest allowable. Collection fees and any additional legal costs associated with the recovery of outstanding payments may also be applied ARTICLE 3: INDEMNIFICATION Cardno and Client shall indemnify and hold harmless each other from and against damages, liabilities, costs and expenses, including but not limited to reimbursement of reasonable attorney fees arising out of damages or injuries to persons or property to the extent caused by the negligence, gross negligence or willful misconduct by the other party or anyone acting under its direction or control or on its behalf in the course of its performance under this Agreement; provided that each party's aforesaid indemnity agreement shall not be applicable to any liability based upon willful misconduct or negligence of the other party. In no event shall either party be responsible for any form of consequential damages, including, but not limited to loss of sales, loss of profits,and attorney fees thereon. For purposes of this Paragraph, the duty to indemnify does not include the duty to pay for or to provide an up-front defense against unproven claims or allegations. Where any claim results from the joint negligence, gross negligence or willful misconduct by Client and Cardno, the amount of such damage for which Client or Cardno is liable as indemnitor under this Paragraph shall equal the proportionate part that the amount of such claim attributable to such indemnitor's negligence,gross negligence or willful misconduct bears to the amount of the total claim attributable to the joint negligence, gross negligence or willful misconduct at issue. ARTICLE 4: LIMITATION OF LIABILITIES Notwithstanding any other provision in this Agreement,the Client agrees to strictly limit Cardno's liability under this Agreement or arising from the performance or non-performance of the Services under any theory of law, including but not limited to claims for negligence, negligent misrepresentation and breach of contract, to the lesser of five times the fees paid to Cardno for the Services or the maximum of insurance provided. No claim may be brought against Cardno in contract or tort more than two(2)years after the cause of action arose.Any claim, suit, demand or action brought under this Agreement shall be directed and/or asserted only against Cardno and not against any of Cardno's employees, shareholders, officers or directors. Cardno's liability with respect to any claims arising out of this Agreement shall be limited as provided herein to direct damages arising out of the performance of the Services and Cardno shall not be held responsible or liable whatsoever for any consequential damages, injury or damage incurred by the actions or inactions of the Client, including but not limited to claims for loss of use, loss of profits and loss of markets ARTICLE 5:TERMINATION: This Agreement will continue in effect until terminated by either party upon thirty (30) days written notice to the other party. In the event of any termination, Cardno shall be paid for all services rendered and reimbursables incurred through the date of notice of termination. In the event of termination, the Client shall pay all additional A3—Cardno Professional Services Agreement—Short Form Agreement Page 2 of 4 Z:1Project Filas\Clients A-DlCeds HammocklProposalslgs_chcddjf_agreementtl cx 2017 V3 1611A2 � � _� , - 3 b LT, Cardno ),1, '7: ,, ._s,. max,,. . *,* zro:s... .fia » -,'I . .,._ a i 1_-.. :*.'aa a.G; costs reasonably related to termination of the project and a proportionate amount of the consideration hereunder commensurate with the portion of the project accomplished. ARTICLE 6: FORCE MAJEURE Any suspension, temporary or permanent, in the performance of this Agreement caused by any of the following events and without fault or negligence on the part of the defaulting party shall not constitute a breach of contract: labor strikes, riots, war, acts of governmental authorities, unusually severe weather conditions or other natural catastrophic events, or any other similar event beyond the reasonable control or contemplation of either party. ARTICLE 7:ASSIGNMENT Neither party to this Agreement shall, without the prior written consent, of the other party, which shall not be unreasonably withheld, assign the benefit or in any way transfer any claim or obligation under this Agreement or any part hereof. This Agreement shall inure to the benefit of and be binding upon the parties hereto, and except as otherwise provided herein, upon their executors, administrators, successors, and assigns. ARTICLE 8: OWNERSHIP OF DOCUMENTS All report documents produced by Cardno under this Agreement shall be made available to the Client upon receipt of full payment for services rendered. Cardno shall retain ownership of all field notes, computer files and project files used to produce the work products and may make copies of all work products. ARTICLE 9: CONFIDENTIALITY Cardno will maintain in confidence the nature of its Services, as well as all information made available to Cardno by Client during the term of this Agreement or resulting from Services performed by Cardno under this Agreement. The confidential obligation imposed on Cardno by Paragraph 9, however, will not extend to any such information insofar as, and from such time as Cardno may disclose(i)as required by law, (ii)pursuant to court order, (iii)to its subcontractors,agents or other representatives as may be reasonably necessary to perform its services hereunder (iv) for the purpose of prosecuting or defending any litigation, or (v) Cardno can show by reasonable proof has been in the public domain.Cardno agrees to use information intended to be kept confidential under this Paragraph 9 solely to provide its Services. ARTICLE 10: NOTICES Any notices or written statements hereunder shall be deemed to have been given when mailed by certified or registered mail or via email,with receipt of reply, to the party entitled thereto at its address noted at the top of this Agreement or at such other latest address as it may designate in writing to the other party for this purpose. ARTICLE 11: NON-SOLICITATION Neither party shall knowingly solicit, recruit, hire or otherwise employ or retain the employees of the other working under this Agreement during the term of this Agreement and for one(1)year following the termination or expiration of this Agreement without the prior written consent of the other party. ARTICLE 12:WAIVER Failure by one party to notify the other party of a breach of any provision of this Agreement shall not constitute a waiver of any continuing breach. Failure by one party to enforce any of its rights under this Agreement shall not constitute a waiver of those rights. The waiver by either party of a breach or violation of any provision of this Agreement shall not operate as, or be construed to be, a waiver of any subsequent breach of the same or any other provision hereof. ARTICLE 13:GOVERNING LAW The validity of this Agreement and any of its terms or provisions, as well as the rights and duties of the parties hereunder, shall be interpreted and governed by the laws of the place of the project. A3—Cardno Professional Services Agreement—Short Form Agreement Page 3 of 4 Z:1Prolect Files 1Clients A-DMCodar HammocklPraposals\gs_chcdd jf_agreement.docx 2017 V3 1611A2 '� Cardno ` t' � y , �"' w,I : a via 1 '"'k Y ry ,,,.',� ARTICLE 14: LEGAL CONSTRUCTION In case any one or more of the provisions contained in this Agreement shall for any reason be held to be invalid or unenforceable in any respect, such invalidity or unenforceability shall not affect any other provision hereof. This Agreement shall be construed as if such invalid or unenforceable provision had never been contained herein. ARTICLE 15: ENTIRE AGREEMENT This Agreement supersedes any and all other agreements, either oral or in writing, between the parties relating to the subject matter of this Agreement and is the entire understanding and agreement related thereto. This Agreement may be amended by mutual consent of the parties in writing to be attached hereto and incorporated herein, executed by Cardno's and the Client's respective representatives. Cedar Hammock Community Development Cardno,Inc. District c/o INFRAMARK / By: By: Print Print Name: Gary Susdorf Name: Title: Hydrogeologist/Senior Project Scientist Title Date:May 2, 2019 Date: A3—Cardno Professional Services Agreement—Short Form Agreement Page 4 of 4 Z:1Project Files\Clients A D1Cedar HammocklProposalslgs chcddjf_agreement.clocx 201703 1 6 1 1 A 2 Agenda Page 92 CEDAR HAMMOCK Community Development District Financial Report March 31, 2019 Prepared by: - INFRAMARK IN(HAS'P UCI URE MANAGE UNI i ERVICES 1611A2 CEDAR HAMMOCK Agenda Page 93 Community Development District Table of Contents FINANCIAL STATEMENTS Panes Balance Sheet 1 General Fund 2-3 SUPPORTING SCHEDULES Non-Ad Valorem Special Assessments 3-4 Cash and Investment Report 5 Suntrust Bank Reconciliation 6 Valley National Bank Reconciliation 7 Check Register 8 1611A2 Agenda Page 94 CEDAR HAMMOCKS Community Development District Financial Statements (Unaudited) March 31, 2019 1611A2 CEDAR HAMMOCK Agenda Page 95 Community Development District General Fund Balance Sheet March 31, 2019 ACCOUNT DESCRIPTION TOTAL ASSETS Cash-Checking Account $ 148,215 Investments: Certificates of Deposit- 18 Months 103,130 Money Market Account 724,398 Deposits 1,359 TOTAL ASSETS $ 977,102 LIABILITIES Accounts Payable $ 13,054 Accrued Expenses 600 TOTAL LIABILITIES 13,654 FUND BALANCES Nonspendable: Deposits 1,359 Assigned to: Operating Reserves 43,617 Reserves-Bridges 120,190 Reserves-Bulkheads 135,928 Reserves-Lakes 32,153 Reserves-Roadways 157,725 Unassigned: 472,476 TOTAL FUND BALANCES $ 963,448 TOTAL LIABILITIES&FUND BALANCES $ 977,102 Page 1 1 6 1 1 A 2 CEDAR HAMMOCK Agenda Page 96 Community Development District General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending March 31,2019 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE(S) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest-Investments $ 2,017 $ 1,009 $ 7,318 $ 6,309 Interest-Tax Collector - - 143 143 Special Assmnts-Tax Collector 379,523 366,224 360,172 (6,052) SpecialAssmnts-Discounts (15,181) (14,651) (13,993) 658 Other Miscellaneous Revenues - - 8,406 8,406 TOTAL REVENUES 366,359 352,582 362,046 9,464 EXPENDITURES Administration ProfServ-Engineering 30,000 15,000 14,839 161 ProfServ-Legal Services 2,000 1,000 7,625 (6,625) ProfServ-Mgmt Consulting Sery 38,404 19,202 20,014 (812) ProfServ-Property Appraiser 5,693 5,693 5,693 - ProfServ-Special Assessment 2,941 2,941 7,941 (5,000) ProfServ-Web Site Maintenance 656 328 328 - Auditing Services 5,000 - - - Postage and Freight 765 383 1,950 (1,567) Insurance-General Liability 7,959 7,959 7,000 959 Printing and Binding 2,246 1,123 793 330 Legal Advertising 2,394 1,197 1,505 (308) Misc-Bank Charges 700 350 287 63 Misc-Assessmnt Collection Cost 7,590 7,440 6,924 516 Misc-Web Hosting 239 239 239 - Office Supplies 400 200 - 200 Annual District Filing Fee 175 175 175 - Total Administration 107,162 63,230 75,313 (12,083) Page 2 1 6 1 1 A 2 CEDAR HAMMOCK Agenda Page 97 Community Development District General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending March 31,2019 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE(S) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) Field ProfServ-Field Management 1,539 770 770 - Contracts-Water Mgmt Services 7,200 3,600 3,600 - Utility-Cameras 1,320 660 651 9 Electricity-Wells 3,000 1,500 980 520 Electricity-Aerator 2,000 1,000 760 240 R&M-Lake 3,000 1,500 3,113 (1,613) R&M-Plant Replacement 3,015 1,508 - 1,508 R&M Bulkheads 8,000 8,000 8,000 - R&M-Bridges&Cart Paths 8,000 4,000 - 4,000 Misc-Contingency 20,289 10,145 5,925 4,220 Capital Outlay 9,944 6,008 6,008 - Reserve-Bridges 20,910 20,910 16,200 4,710 Reserve-Bulkheads 83,980 83,980 61,735 22,245 Reserve-Lakes 15,000 15,000 - 15,000 Reserve-Roadways 72,000 72,000 - 72,000 Total Field 259,197 230,581 107,742 122,839 TOTAL EXPENDITURES 366,359 293,811 183,055 110,756 Excess(deficiency)of revenues Over(under)expenditures - 58,771 178,991 120,220 Net change in fund balance $ - $ 58,771 $ 178,991 $ 120,220 FUND BALANCE,BEGINNING(OCT 1,2018) 784,457 784,457 784,457 FUND BALANCE,ENDING $ 784,457 $ 843,228 $ 963,448 Page 3 1 6 I 1 A 2 Agenda Page 98 CEDAR HAMMOCKS Community Development District Supporting Schedules March 31, 2019 1 6 1 1 A 2 CEDAR HAMMOCK Agenda Page 99 Community Development District Non-Ad Valorem Special Assessments (Collier County Tax Collector- Monthly Collection Distributions) For the Fiscal Year Ending September 30, 2019 ALLOCATION Discount/ County Gross Date Net Amount (Penalties) Expense Amount General Fund Received Received Amount Amount Received Assessments Assessments Levied For FY 2019 $379,523 $ 379,523 Allocation % 100% 100% 11/01/18 42,900 1,824 876 45,600 45,600 11/08/18 3,422 194 70 3,686 3,686 11/19/18 130,936 5,567 2,672 139,175 139,175 11/26/18 78,204 3,325 1,596 83,125 83,125 12/24/18 55,235 2,292 1,127 58,654 58,654 01/24/19 22,501 677 459 23,637 23,637 02/18/19 6,058 114 124 6,295 6,295 TOTAL $ 339,256 $ 13,993 $ 6,924 $ 360,172 $ 360,172 %COLLECTED 95% 95% TOTAL OUTSTANDING $ 19,351 $ 19,351 • Report Date:4/29/2019 Page 4 1611A2 CEDAR HAMMOCK Agenda Page 100 Community Development District All Funds Cash and Investment Report March 31, 2019 General Fund Account Name Bank Name Investment Type Maturity Yield Balance Checking Account-Operating SunTrust Bank Public Funds NOW n/a 2.17% $ 680 Checking Account-Operating Valley National Bank Gov't Interest Checking n/a 2.20% 147,536 Certificate of Deposit-6089 BankUnited 18 month CD 9/9/19 1.80% 103,130 Money Market Account BankUnited Public Funds MMA n/a 1.75% 724,398 Total $ 975,743 Report Date:4/25/2019 Page 5 1 6 1 1 A 2 Cedar Hammock CDD Agenda Page 101 Bank Reconciliation Bank Account No. 9995 SunTrust-GF-DO NOT USE Statement No. 03-19 Statement Date 3/31/2019 G/L Balance(LCY) 679.66 Statement Balance 16,339.51 G/L Balance 679.66 Outstanding Deposits 0.00 Positive Adjustments 0.00 Subtotal 16,339.51 Subtotal 679.66 Outstanding Checks 15,859.85 Negative Adjustments 0.00 Differences 0.00 Ending G/L Balance 679.66 Ending Balance 679.66 Difference 0.00 Posting Document Document Cleared Date Type No. Description Amount Amount Difference Outstanding Checks 3/19/2019 Payment 002000 COMCAST BUSINESS 118.04 0.00 118.04 3/27/2019 Payment 002003 COLLIER COUNTY TAX COLLECTOR 32.93 0 00 32.93 3/27/2019 Payment 002004 FEDEX 13.58 0.00 13.58 3/29/2019 Payment 002005 BANKS ENGINEERING INC 4,754 05 0.00 4,754.05 3/29/2019 Payment 002006 DANIEL H.COX,P.A. 1,540.00 0.00 1,540.00 3/29/2019 Payment 002007 INFRAMARK,LLC 9,201.25 0.00 9,201.25 Total Outstanding Checks 15,659.85 15,859.85 Page 6 1611A2 Cedar Hammock CDD Agenda Page 102 Bank Reconciliation Bank Account No. 2555 Valley National Bank-GF Statement No. 03/19 Statement Date 3/31/2019 G/L Balance(LCY) 147,535.62 Statement Balance 147,535.62 G/L Balance 147,535.62 Outstanding Deposits 0.00 Positive Adjustments 0.00 -- Subtotal 147,535.62 Subtotal 147,535.62 Outstanding Checks 0.00 Negative Adjustments 0.00 Differences 0.00 Ending G/L Balance 147,535.62 Ending Balance 147,53562 Difference 0.00 Posting Document Document Cleared Date Type No. Description Amount Amount Difference Page 7 CV Q MUM V 0 N N- N- V O) 0 C) 00 In 0 I,- 0 0') In 0 0 N. 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N- N- CO CO (Y(� Z LL m T C) 00) QO) 00) O O O O o O Q O p Op p Op 0 88 88 0 0 L = J O O O O O O O O N N N N N �N O N �I N N 8 8 U ¢ O O O 0 0 0 0 o S S g p 8 25 p p o O 00 u o W 02 Z 111 0088888SS000000000000 1 6 1 1 A 2 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 2:00 p.m. on the second Monday of the following months except as noted: June 17,2019 July 15,2019 September 3,2019 There may he 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 7-1-1 for aid in contacting the District Office. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based. Justin Faircloth District Manager 1 6 1 1 A 2 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 2:00 p.m. on the second Monday of the following months except as noted: June 17,2019 July 15,2019 September 3,2019 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 7-1-1 for aid in contacting the District Office. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based. Justin Faircloth District Manager 1 6 1 1 A 2 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 2020 at the Cedar Hammock Clubhouse,8660 Cedar Hammock Boulevard,Naples,Florida at 2:00 p.m. on the second Monday of the following months except as noted: October 15,2019 November 12,2019 December 9,2019 January 13,2020 February 10,2020 March 10,2020 April 13,2020 May 11,2020 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 7-1-1 for aid in contacting the District Office. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and that accordingly,the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based. Justin Faircloth District Manager 1 6 1 1 A 2 Agenda Page 107 Cedar Hammock Community Development District ANNUAL FINANCIAL REPORT September 30, 2018 Agenda Page 108 1 6 1 1 A 2 Cedar Hammock Community Development District ANNUAL FINANCIAL REPORT September 30, 2018 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 1 6 1 1 A 2 Agenda Page 109 33 Berger, Toombs, Elam, -r Gaines & Frank Certified Public Accountants PL 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, 2018, 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 audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government 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 AICP/C tivision For CPA Firms Member FICPA Private Companies Practice Section Agenda Page 110 1 6 I 1 A 2 dtBerger,Toombs, Elam, Gaines&Frank C..led PublicAcauwnp PL 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, 2018, 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 April 26, 2019 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. Berger, Toombs, Elam, Gaines& Frank Certified Public Accountants PL Fort Pierce, Florida April 26, 2019 -2 - 1611A2 Agenda Page 111 Cedar Hammock Community Development District MANAGEMENT'S DISCUSSION AND ANALYSIS For the Year Ended September 30, 2018 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- Agenda Page 112 1 6 1 1 A 2 Cedar Hammock Community Development District MANAGEMENT'S DISCUSSION AND ANALYSIS For the Year Ended September 30, 2018 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, 2018. • The District's total assets exceeded total liabilities by $13,887,500 (net position). Unrestricted net position for Governmental Activities was $784,457. Net investment in capital assets was$13,103,043. • Governmental Activities revenues totaled $374,766 while governmental activities expenses totaled $457,644. -4- Agenda Page 1131 6 I 1 A 2 Cedar Hammock Community Development District MANAGEMENT'S DISCUSSION AND ANALYSIS For the Year Ended September 30, 2018 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 2018 2017 Current assets $ 792,714 $ 616,609 Capital assets 13,103,043 13,354,489 Total Assets 13,895,757 13,971,098 Current liabilities 8,257 720 Net position- net investment in capital assets 13,103,043 13,354,489 Net position- unrestricted 784,457 615,889 Total Net Position $ 13,887,500 $ 13,970,378 The increase in current assets and net position— unrestricted is the result of revenues in excess of expenditures at the fund level. The decrease in capital assets and net position — net investment in capital assets is primarily due to depreciation in the current year. - 5 - Agenda Page 114 1 6 Cedar Hammock Community Development District MANAGEMENT'S DISCUSSION AND ANALYSIS For the Year Ended September 30, 2018 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 2018 2017 Governmental Revenues Charges for services $ 365,350 $ 269,367 Investment earnings 9,416 5,263 Total Revenues 374,766 274,630 Expenses General government 83,497 84,888 Physical environment 374,147 370,562 Total Expenses 457,644 455,450 Change in Net Position (82,878) (180,820) Net Position- Beginning of Year 13,970,378 14,151,198 Net Position- End of Year $ 13,887,500 $ 13,970,378 The increase in charges for services is the result of a budgeted increase in special assessments. - 6- Agenda Page 115 ' 1 Cedar Hammock Community Development District MANAGEMENT'S DISCUSSION AND ANALYSIS For the Year Ended September 30, 2018 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, 2018 and 2017. Governmental Activities Description 2018 2017 Land and improvements $ 10,991,512 $ 10,991,512 Buildings and improvements 359,117 359,117 Infrastructure 5,747,726 5,747,726 Equipment 35,472 35,472 Accumulated depreciation (4,030,784) (3,779,338) Total Capital Assets (Net) $ 13,103,043 $ 13,354,489 During the year, depreciation was$251.446. General Fund Budgetary Highlights The budget exceeded actual government expenditures primarily due to less bulkhead capital outlay expenditures than were anticipated. The were no amendments to the budget during the year ended September 30, 2018. 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 2019. 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- 1 6 1 1 A 2 Agenda Page 116 Cedar Hammock Community Development District STATEMENT OF NET POSITION September 30, 2018 Governmental Activities ASSETS Current Assets: Cash and cash equivalents $ 468,812 Investments 308,304 Accounts receivable 5,913 Due from other governments 8,326 Deposits 1,359 Total Current Assets 792,714 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 (4,030,784) Total Non-Current Assets 13,103,043 Total Assets 13,895,757 LIABILITIES Current Liabilities: Accounts payable and accrued expenses 8,257 NET POSITION Net investment in capital assets 13,103,043 Unrestricted 784,457 Total Net Position $ 13,887,500 See accompanying notes to financial statements. -8- 1611A2 Agenda Page 117 Cedar Hammock Community Development District STATEMENT OF ACTIVITIES For the Year Ended September 30, 2018 Net(Expense) Revenue and Program Changes in Revenues Net Position Charges for Governmental Functions/Programs Expenses Services Activities Primary government Governmental Activities General government $ (83,497) $ 114,348 $ 30,851 Physical environment (374,147) 251,002 (123,145) Total Governmental Activities $ (457,644) $ 365,350 (92,294) General revenues: Interest earnings 9,416 Change in net position (82,878) Net Position - October 1, 2017 13,970,378 Net Position - September 30, 2018 $ 13,887,500 See accompanying notes to financial statements. - 9- 1 6 1 1 A 2 Agenda Page 118 Cedar Hammock Community Development District BALANCE SHEET - GENERAL FUND September 30, 2018 ASSETS Cash and cash equivalents $ 468,812 Investments 308,304 Accounts receivable 5,913 Due from other governments 8,326 Deposits 1,359 Total Assets $ 792,714 LIABILITIES AND FUND BALANCES Liabilities Accounts payable and accrued expenses $ 8,257 Fund balances Nonspendable: Deposits 1,359 Assigned: Roadways 157,725 Bulkheads 135,928 Lakes 32,153 Bridges 120,190 Operating reserves 43,617 Unassigned 293,485 Total Fund Balances 784,457 Total Liabilities and Fund Balances $ 792,714 See accompanying notes to financial statements. - 10- 1611A2 Agenda Page 119 Cedar Hammock Community Development District RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES September 30, 2018 Total governmental fund balances $ 784,457 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, $(4,030,784), used in governmental activities are not financial resources and therefore, are not reported at the fund statement level. 2,111,531 Net Position of Governmental Activities $ 13,887,500 See accompanying notes to financial statements. - 11 - 1 6 1 1 A 2 Agenda Page 120 Cedar Hammock Community Development District STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GENERAL FUND For the Year Ended September 30, 2018 Revenues Special assessments $ 365,350 Interest earnings 9,416 Total Revenues 374,766 Expenditures Current General government 83,497 Physical environment 122,701 Total Expenditures 206,198 Excess of revenues over/(under) expenditures 168,568 Fund Balances- October 1, 2017 615,889 Fund Balances - September 30, 2018 $ 784,457 See accompanying notes to financial statements. - 12 - Agenda Page 121 1 6 1 1 A 2 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, 2018 Net change in fund balances- total governmental funds $ 168,568 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 of depreciation in the current year. (251,446) Change in Net Position of Governmental Activities $ (82,878) See accompanying notes to financial statements. - 13- 1 6 1 1 A 2 Agenda Page 122 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, 2018 Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) Revenues Special assessments $ 364,342 $ 364,342 $ 365,350 $ 1,008 Interest earnings 2,017 2,017 9,416 7,399 Total Revenues 366,359 366,359 374,766 8,407 Expenditures Current General government 104,227 104,227 83,497 20,730 Physical environment 228,787 228,787 122,701 106,086 Capital outlay 1,509,945 1,509,945 - 1,509,945 Debt Service Interest 23,400 23,400 - 23,400 Total Expenditures 1,866,359 1,866,359 206,198 1,660,161 Excess/(deficiency) of revenues over/(under) expenditures (1,500,000) (1,500,000) 168,568 1,668,568 Other financing sources/(uses) Loan proceeds 1,500,000 1,500,000 - (1,500,000) Net change in fund balances - - 168,568 168,568 Fund Balances- October 1, 2017 608,266 608,266 615,889 7,623 Fund Balances- September 30, 2018 $ 608,266 $ 608,266 $ 784,457 $ 176,191 See accompanying notes to financial statements. - 14 - 1611A2 Agenda Page 123 Cedar Hammock Community Development District NOTES TO FINANCIAL STATEMENTS September 30, 2018 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 - Agenda Pag416 I 1 A 2 Cedar Hammock Community Development District NOTES TO FINANCIAL STATEMENTS September 30, 2018 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- 1 6 1 1 A 2 Agenda Page 125 Cedar Hammock Community Development District NOTES TO FINANCIAL STATEMENTS September 30, 2018 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 - 1611A2 Agenda Page 126 Cedar Hammock Community Development District NOTES TO FINANCIAL STATEMENTS September 30, 2018 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- 1 6 1 1 A 2 Agenda Page 127 Cedar Hammock Community Development District NOTES TO FINANCIAL STATEMENTS September 30, 2018 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- 1 6 1 1 A 2 Agenda Page 128 Cedar Hammock Community Development District NOTES TO FINANCIAL STATEMENTS September 30, 2018 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- 161 1A 2 Agenda Page 129 Cedar Hammock Community Development District NOTES TO FINANCIAL STATEMENTS September 30, 2018 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, $784,457, differs from "net position" of governmental activities, $13,887,500, 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 (4,030,784) Total $ 13,103,043 2. Explanation of Differences Between the Governmental Fund Operating Statements and the Statement of Activities The "net change in fund balances"for government funds, $168,568, differs from the "change in net position" for governmental activities, $(82,878), 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 1611Ai Agenda Page 131 Cedar Hammock Community Development District NOTES TO FINANCIAL STATEMENTS September 30, 2018 NOTE D—SPECIAL ASSESSMENT REVENUES Special assessment revenues recognized for the 2017-2018 fiscal year were levied in October 2017. 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, 2018 was as follows: Balance Balance October 1, September 30, 2017 Additions Deletions 2018 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 5,747,726 - - 5,747,726 Equipment 35,472 - - 35,472 Total Capital Assets. Being Depreciated 6,142,315 - - 6,142,315 Less accumulated depreciation for: Building and improvements (198,275) (17,956) - (216,231) Infrastructure (3,549,275) (231,121) - (3,780,396) Equipment (31,788) (2,369) - (34,157) Total Accumulated Depreciation (3,779,338) (251,446) - (4,030,784) Total Capital Assets Depreciated, Net 2,362,977 (251,446) 2,111,531 Governmental Activities Capital Assets $ 13,354,489 $ (251,446) $ - S 13,103,043 Depreciation, ($251,446)was 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- 1611A7 Agenda Page 132 cf.., 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 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, 2018, and the related notes to the financial statements, and have issued our report thereon dated April 26, 2019. 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 -24- Member AICPA Member AICPA Division For CPA Firms Member FICPA Private Companies Practice Section 161 1A 2 Agenda Page 133 << Berger,Toombs, Elam, -T Gaines&Frank fl,,it d P £AunuMnb Pt 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. aik40, iatha' 0)6aiRto) 4,614/1 Berger, Toombs, Elam, Gaines& Frank Certified Public Accountants Fort Pierce, Florida April 26, 2019 -25- 161 1 A 2 Agenda Page 134 c c 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 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, 2018, and have issued our report thereon dated April 26, 2019. 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 Reporting Requirements 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 April 26, 2019, 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)(i)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 Member AICPA Member AICPA raga For CPA Firms Member FICPA Private Companies Practice Section 161 , 2 Agenda Page 135 ,fat Berger,Toombs, Elam, - Gaines&Frank Ct,t11PdYubic MwunGnu Y4 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, 2018 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. 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. LA* do11 Berger, Toombs, Elam, Gaines& Frank Certified Public Accountants PL Fort Pierce, Florida April 26, 2019 -27 - 1611A2 Agenda Page 136 rrBerger, Toombs, Elam, - Gaines & Frank Certified Public Accountants Pt. 600 Citrus Avenue Suite 200 Fort Pierce, Florida 34950 772/461-6120 1/461-1155 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, 2018. 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, 2018. 200.40, 1a ' Obi Berger, Toombs, Elam, Gaines& Frank Certified Public Accountants PL Fort Pierce, Florida April 26, 2019 Fort Pierce/Stuart Member AICPA Member AICPA ai§on For CPA Firms Member FICPA Private Companies Practice Section 1 6 1 1 A 2 enn r . Ectwards Agenda Page 138 9- 4:11.11 u. _.: v r - E[ecUons April 18,2019 Ms Sandra Demarco Cedar Hammock CDD 210 N. Univeristy Drive Suite 702 Coral Springs, FL 33071 Dear Ms Demarco, In compliance with 190.06 of the Florida Statutes this letter is to inform you that the official records of the Collier County Supervisor of Election indicate 498 registered voters residing in the Cedar Hammock CDD as of April 15,2019. Should you have any questions regarding election services for this district, please free to contact our office, Sincerely, ..r 1 David B.Carpenter Qualifying Officer Collier County Supervisor of Elections (239)252-8501 Dave.Carpenter@CollierCountyFl.gov 4. or rt.o Rev Dr Martin Luther King Jr Building•3750 Enterprise Avenue•Naples FL 34104 \�o ' 4?' Phone:(239)252-VOTE•Fax:(239)774-9468•www.CollierVotes.com G�TY,o�cor=e 1611A2 MINUTES OF MEETING CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT A regular meeting of the Board of Supervisors of the Cedar Hammock Community Development District was held on Thursday May 14, 2019 at 2:00 p.m. at Cedar Hammock Clubhouse, 8660 Cedar Hammock Boulevard,Naples,Florida. Present and constituting a quorum were: Norman Day Chairman Quentin Greeley Vice-Chairman Fred Bally Assistant Secretary John Martino Assistant Secretary Gene Bolton (by phone) Assistant Secretary Also present were: Justin Faircloth District Manager Dan Cox(by phone) District Counsel Sam Marshall District Engineer Kipp Schulties Kipp Schulties Golf Design,Inc. Buddy White Ryan Golf Corporation Various Residents The following is a summary of the discussions and actions taken at the May 14, 2019 Cedar Hammock Board of Supervisors meeting. FIRST ORDER OF BUSINESS Call to Order and Roll Call o Mr.Faircloth called the meeting to order. SECOND ORDER OF BUSINESS Approval of Agenda o Mr. Faircloth mentioned Mr. Bolton wished to attend the meeting via the phone. On MOTION by Mr. Martino seconded by Mr. Greeley with all in favor to allow Mr. Bolton to attend by phone and vote during the meeting was approved. 1 2 May 14,2019 Cedar Hammock CDD 16 i 1 Q o Mr. Faircloth stated an email was sent from Mr. Marshall on May 13, 2019 in relation to the proposal by Kipp Schulties and the review of what Mr. Marshall was able to discover after further investigation and discussion with Ralph Verrastro, the structural engineer from Bridging Solutions, in correlation with Carl Hazenberg from Ingenium, as well as Mr. Cox's review. This discussion will be included under Old Business. On MOTION by Mr. Greeley seconded by Mr. Bally with all in favor the agenda was approved as amended. THIRD ORDER OF BUSINESS Public Comments on Agenda Items o None. FOURTH ORDER OF BUSINESS Fiscal Year 2020 Budget Public Hearing A. Open the Public Hearing to Public Comments On MOTION by Mr. Greeley seconded by Mr. Martino with all in favor the public hearing was opened. o Public comments were received and discussion ensued in relation to the bridge and bulkhead project, as well as the upcoming proposed assessments. B. Close the Public Hearing to Public Comments On MOTION by Mr. Martino seconded by Mr. Greeley with all in favor the public hearing was closed. FIFTH ORDER OF BUSINESS Old Business A. Bulkhead and Bridge Repair Replacement Bid Update o Mr. Faircloth indicated Mr. Cox and Mr. Marshall will provide comments regarding the project. o Mr. Bally presented a PowerPoint presentation. o Mr. Cox provided his comments regarding his discussions with Mr. Marshall. o Mr. Schulties' drawings were presented to the Board and he discussed his proposal. He introduced Mr. Buddy White who is Vice-President of Ryan Golf Corporation to the Board and stated Mr. White has done a lot of their big projects in South Florida. i. Cap Rock Bulkhead/Culvert Bridge Proposal by Kipp Schulties 2 1611A2 May 14,2019 Cedar Hammock CDD ii. Bridging Solutions Review of Kipp Schulties Proposal iii. Ingcnium Review of Kipp Schulties Proposal iv. Banks Engineering Email 4/30.19 o Mr. Marshall was previously requested by the Board to review the proposal received from Mr. Schulties and provide his feedback. Mr. Marshall reviewed the proposal and provided his comments to the Board. o Discussion ensued regarding vinyl versus rock construction methods for the bulkheads, as well as the cost and longevity between the two types of material. Discussion continued regarding the ability to complete the project in the dry season versus the wet season. o The question was asked regarding the approval of the HOA budget. The Board was informed the budget is being worked on and will be discussed over the course of the summer and will be brought up for discussion in October and voted on November 2019. o Mr. Schulties asked if the Board would allow, he would like to sit down with Mr. Marshall and discuss the project as there was information he received today which would be beneficial and maybe they could combine ideas and provide a revised proposal to the Board. o The discussion ensued regarding separating the work for the CDD and that of the Master Board. If the Master Board can cover their portion of the project and the CDD cover their portion,that is a clearer way to proceed. o Mr. Cox is going to reach out to the Master Association and Mr. Marshall, Mr. Schulties and Mr. Verrastro will get together and present their results at the next meeting which is October 14th unless additional meetings are approved. The question arose whether this meeting could be continued. Mr. Faircloth stated on the agenda is the proposed meeting schedule and the next proposed meeting date is June 10t1i as the Board had requested a schedule for monthly meetings. Initially, Inframark is contracted for seven meetings and that is what the Board previously approved, but the additional proposed meetings have been provided as requested. One notice will be done to notice all the meetings and based on the decision of the Board the presentations will be either at the June or October meeting. B. Consideration of Resolution 2019-08, Imposition, Levy Collection and Enforcement of Certain Non-Ad Valorem Special Assessment o Discussion ensued regarding the dollar amount and possibly obtaining a loan. 3 161 1 A 2 May 14,2019 Cedar Hammock CDD On MOTION by Mr. Martino seconded by Mr. Day with all in favor resolution 2019-08 imposition, levy collection and enforcement of certain non-ad valorem special assessments was adopted. FOURTH ORDER OF BUSINESS (continued) Fiscal Year 2020 Budget Public Hearing Continued o Mr. Faircloth stated there is no need for changes to the budget aside from the special assessment amount. This is the only concern and if it changes it is mostly likely to go lower, not higher. C. Consideration of Resolution 2019-09,Adopting of the Budget for the Fiscal Year 2020 o Discussion ensued regarding the budget and assessments. Mr. Day MOVED seconded by Mr. Martino to adopt resolution 2019-09 related to the annual appropriation of the District and adopting the budget for the Fiscal Year beginning October 1, 2019 and ending September 30, 2020 and referencing the maintenance and benefit special assessments to be levied by the District for said fiscal year with the assessments of$1,460.09. On VOICE Vote with Mr. Day, Mr. Martino, Mr. Bolton and Mr. Greeley voting AYE and Mr. Bally voting NAY, resolution 2019- 09 adopting the budget for the Fiscal year 2020 was adopted. D. Consideration of Resolution 2019-10,Levy of Non-Ad Valorem Assessment On MOTION by Mr. Day seconded by Mr. Martino with all in favor resolution 2019-10 levy of non-ad valorem assessment was adopted. SIXTH ORDER OF BUSINESS New Business o None. SEVENTH ORDER OF BUSINESS Attorney's Report A. Draft Letter to Master Association Regarding Use of District's Roadway Staging o Mr. Faircloth mentioned the letter has not been sent as yet, but Mr. Cox will add his questions about the bulkhead repair replacement project regarding the cap rock construction method and see what the Masters' response will be. 4 2 May 14,2019 Cedar Hammock CDD i 6 I 1 A EIGHTH ORDER OF BUSINESS Engineer's Report A. New District Map Update o The engineer is currently working on the map. B. Cardno Quarter 12019 Report o This report is provided on a quarterly basis by Cardno. It is required for the Water Management District. C. Cardno Proposal for SFWMD Water Use Permit Renewal o Mr. Faircloth provided a brief update on the purpose of this permit request. On MOTION by Mr. Martino seconded by Mr. Bally with all in favor the Cardno proposal in the amount of$6,750 to renew the SFWMD water use permit and $1,000 for the permit renewal application fee was approved. NINTH ORDER OF BUSINESS Manager's Report A. Approval of the Minutes of April 1,2019 Bid Meeting o Mr. Faircloth asked if there were any corrections, deletions or changes to the minutes. There being none, On MOTION by Mr. Day seconded by Mr. Bally with all in favor the minutes of the April 1,2019 bid meeting were approved. B. Approval of the Minutes of April 8,2019 Meeting o Mr. Faircloth asked if there were any corrections,deletions or changes to the minutes. Corrections were made and will be made part of the final record. On MOTION by Mr. Martino seconded by Mr. Day with all in favor the minutes of the April 8, 2019 meeting were approved as amended. C. Approval of the Minutes of April 11,2019 Continued Meeting o Mr. Faircloth asked if there were any corrections, deletions or changes to the minutes. There being none, On MOTION by Mr. Greeley seconded by Mr. Bally with all in favor the minutes of the April 11, 2019 continued meeting were approved. 5 16I 1 A 2 May 14,2019 Cedar Hammock CDD D. Approval of the Minutes of April 23,2019 Special Meeting o Mr. Faircloth asked if there were any corrections, deletions or changes to the minutes. There being none, On MOTION by Mr. Greeley seconded by Mr. Day with all in favor the minutes of the April 23, 2019 special meeting were approved. E. Financial Report On MOTION by Mr. Bally seconded by Mr. Martino with all in favor the financial report was accepted. F. Proposed FY2020 Meeting Schedule o The meeting schedule was discussed previously. o At the April 11, 2019 meeting a proposed schedule was approved for October 14, 2019 to May 7, 2020, seven meetings which the District has typically had. The contract Inframark has with the CDD is for seven meetings a year. Presented are dates for June, July, August, and September. o Due to his current schedule, Mr. Cox is unable to attend meetings in person due to the scheduled meeting week/day, but is available by phone. On Board consensus it was agreed the attorney can attend meetings by phone and the Board. o The Board revised the meeting dates as follow: o FY2019 • June 17, 2019 • July 15,2019 • No August meeting • September 3, 2019 o FY2020 • October 15, 2019 • November 12,2019 • December 9, 2019 • January 13, 2020 • February 10,2020 • March 10, 2020 6 May 14,2019 Ccdar Hammock CDD 16 I i A 2 • April 13,2020 • May 11,2020 On MOTION by Mr. Martino seconded by Mr. Greeley with all in favor the meeting schedules for FY2019 and FY2020 were approved as amended. G. Acceptance of the Financial Audit Report,September 2018 o Mr. Faircloth indicated it is a clean audit with no issues found in handling of the District's finances. On MOTION by Mr. Martino seconded by Mr. Bally with all in favor the Financial Audit Report for FY2018 and authorizing the Chair to sign the AFR was accepted. H. Report on the Number of Registered Voters (498) o Mr. Faircloth shared the information provided by the County. The District has 498 qualified registered voters within the District. I. Follow-up Items o Mr. Faircloth provided a follow-up on FEMA. TENTH ORDER OF BUSINESS Supervisors Requests o None. ELEVENTH ORDER OF BUSINESS Audience Comments o Audience comments were received. TWELFTH ORDER OF BUSINESS Adjournment On MOTION by Mr. Day seconded by Mr. Bally with all in favor the meeting was adjourned at 4:44 pm. 6 10 -,i . .rcretary Vice-Chairman 7 7 1 6 1 1 A 3 Heritage Bay Community Development District Board of Supervisors o Edwin Hubbard,Chairman o Justin Faircloth,District Manager o John May,Vice Chairman ❑Gregory Urbancic,District Counsel o Dennis Gagne,Assistant Secretary o Jeffrey Satfield,District Engineer o F.Jack Arcurie,Assistant Secretary ❑Donna Hunter,Assistant Secretary Regular Meeting Agenda March 22,2019=9:00 a.m. 1. Roll Call 2. Approval of Agenda 3. Public Comments on Agenda Items 4. Engineer's Report A. Project Summary i. Lake Bank Restoration Project Update ii. As-Built Findings iii. Q.E. Open Items for Completion B. Heritage Bay Stormwater Retention Area C. SE Bridge Quadrant Repair Recommendations 5. Attorney's Report A. 30A/30B Boating Regulations and Indemnification/Right of Use Update 6. Lake &Wetland Management Monthly Inspections and Service Reports A. Contract Status for Proposed Additional Work for Lakes 30A&30B B. Cypress Tree Trimming Status C. Littoral Plantings Proposal for Lakes 4&5 D. Lake Bank Palm Tree Recommendations 7. Old Business A. Lakes 30A&30B Aerial Survey Discussion B. Status of Lake Bank Repairs—Terraces 1 & 2 C. Status of Outfall Improvements Installation for Terrace 2 D. Update on Ongoing Discussions with Terrace Presidents E. Communication to Residents—2018 Heritage Bay Water Quality Monitoring Report District Office: Meeting Location: 210 N.University Drive,Suite 702 Heritage Bay Clubhouse Coral Springs,FL 33071 10154 Heritage Bay Boulevard 954-603-0033 Naples,FL 161 1A3 March 22,2019 Agenda Heritage Bay CDD 8. New Business A. FY 2019 Erosion Project Proposals B. Stormwater Management Rules and Policies C. Status of Outfall Improvements Installation Verandas 2 D. Status of Verandas 4 Installation of Gutters/Downspouts/Outfall Improvements E. Revised Audit Engagement Letter 9. Manager's Report A. Approval of the Minutes of the February 14,2019 Meeting B. Acceptance of Financials C. Discussion of Fiscal Year 2020 Proposed Budget D. Field Manager's Report E. Follow Up Items i. M.R.I. Stormwater Inspection Repairs ii. FEMA iii. Project Management Discussion 10. Supervisors' Reports,Requests,and Comments 11. Chairman's Comment 12. Audience Comments 13. Adjournment The next meeting is scheduled for May 2,2019 District Office: Meeting Location: 210 N.University Drive,Suite 702 Heritage Bay Clubhouse Coral Springs,FL 33071 10154 Heritage Bay Boulevard 954-603-0033 Naples,FL 1 6 1 1 A 3 '0„Aapites Dat� Sales Rep:Diana Aviles(N3105) Phone: Email:Diana.Aviles@naplesnews.com Account Information �_,>Insertion Information Date:02/20/19 This is a proof of your ad scheduled to nm on the dates indicated below. !' Account Number:531394(N06348I) Please confirm placement prior to deadline by contacting your account Company Name:HERITAGE BAY COMMUNITY rep at . Ad Id:2236079 P.O.No.: Total Cost:$199.50 Contact Name: Email:diat>e.manza@infiantark.com Tag Line:NOTICE OF MEETING HERITAGE BAY COMMU Address: 210 N UNIVERSITY DR#702, CORAL SPRINGS, FL, Start Date:03/08/19 Stop Date:03/08/19 33071-7320 Number of Tintess:1 Class:16250-Public Notices Phone:(954)603-0033 Fax:(954)755-6701 Publications:ND-Naples Daily News,ND-lntemet-naplesnews.com • I agree this ad is accurate and as ordered. NOTICE OF MEETING this meeting is advised that HERITAGE BAY COMMUNITY person will need a record DEVELOPMENT DISTRICT of the proceedings and that accordingly, the person may The Board of Supervisors of need to ensure that a verbatim the Heritage Bay Community record of the proceedings is Development District will hold made,including the testimony a meeting on Friday, March and evidence upon which such 22, 2019 at 9:00 a.m. in the appeal is to be based. Heritage Bay Clubhouse, 10154 Heritage Bay Boulevard, Justin Faircloth Naples Florida. District Manager March 8,2019 No.2236079 The meeting is open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meeting may be continued to a date,time,and place to be specified on the record at the meeting. There may be occasions when one or more Supervisors will participate by telephone. Any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Manager's Office at least forty-eight(48) hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955- 8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Manager's Office. Each person who decides to appeal any action taken at Thank you for your business. Our commitment to a quality product includes the advertising in our publications. As such,Gannett reserves the right to cat- egorize,edit and refuse certain classified ads.Your satisfaction is important.If you notice errors in your ad,please notify the classified department immedi- ately so that we can make corrections before the second print date. The number to call is 239-263-4700. Allowance may not be made for errors reported past the second print date.The Naples Daily News may not issue refunds for classified advertising purchased in a package rate;ads purchased on the open rate may be pro-rated for the remaining full days for which the ad did not run. 16I1A3 Lake &Wetland MANAGEMENT FEBRUARY INSPECTION REPORT February 25, 2019 Mr. Justin Faircloth Heritage Bay Community Development District c/o Inframark Management Services Justin,faircloth@inframark.com 5911 Country Lakes Drive (239) 245-7118 Office Fort Myers, Florida 33905 (239) 245-7120 Fax Description Below observations were noted on Thursday February 14tH Lake 1 - No Issues Lake 2 - No Issues Lake 3 - Accidental grass burning due to leak in tank - Sod replaced 2/13/19 & 2/14/19 Lake 4 - No Issues Lake 5 - No Issues Lake 6 - Pondweed (medium density) - Ongoing Fluridone treatments Lake 7 - Pondweed (low density), algae (medium density) &chara (low density) - all treated 2/14/19 (photo attached below) Lake 8 - No issues Lake 9 - Grasses (low density) Lake 10 - Following treatment for pondweed, hydrilla &chara Lake 11 - No Issues Lake 12 - Pondweed (low density) Lake 13 - Torpedo grass (low density) Lake 14 - Pondweed (low density) - treated w/ Fluridone 2/14/19 Lake 15 - Torpedo grass (low density) Lake 16 - Torpedo grass (low density) Lake 17 - Torpedo grass (low density) Lake 18 - Torpedo grass (low density) Lake 19 - Pondweed (low density) - boat treatment scheduled this week Lake 20 - Pondweed (low density) - following treatment from 1/30/19. Torpedo grass (medium density) - treated 2/14/19 Lake 21 - Torpedo grass (low density) Lake 22 - Torpedo grass (low density) Lake 23 - Torpedo grass (low density) Lake 24 - Torpedo grass (low density) Lake 25 - Torpedo grass (low density) Lake 26 - Pondweed (low density) - treated with Fluridone on 2/14/19 Lake 27 - Pondweed (low density) - treated with Fluridone on 2/14/19 (photo attached below) Lake 28 - Following treatement for algae completed on 2/11/19 (photo attached below) Lake 29 - Following treatment for algae and hydrillay completed on 2/11/19 (photo attached below) Lake and Wetland Management-West Coast, Inc. (239)313-6947 Office • (239) 313-6950 Fax • westcoast@lakeandwetland.com • www.lakeandwetland.com 1 6 1 1 A 3 February Inspection Report Page 2 Lake 30A - Grasses treated on the left side of East shore 2/14/19 - Pondweed treated with Aquathol Granular 2/9/19 Lake 303 - Grasses treated at the North side of the lake. In summary, all lakes is good condition. There have been a few algae blooms which is uncommon for this time of year. Lakes were treated right away for the algae complaints received (lakes 28 and 29). Photos attached were taken a few days after treatment. The canal at 303 is currently very low. No water flowing from 30B to the canal. The bridge connecting 30A and 30B is now clear of the pondweed observed last month due to the treatments completed. Please let us know of any issues observed. (/(<4`yee Gonzalo Ayres Lake and Wetland Management - West Coast, Inc. Gonzalo.Ayres@Lakeandwetland.com (239) 580-8711 cell Lake and Wetland Management-West Coast, Inc. (239)313.6947 Office • (239)313-6950 Fax • westcoast@lakeandwetland.com • www.lakeandwetland.com 1611A3 Agenda Page#7 Lake 7 Photo taken 2/14/19 x . 13X' Y'r{ - - k -.4 a,.%.- rosy„ f x ab" 'K , Lake and Wetland Management-West Coast, Inc. (239)313 6947 • Office • (239)313-6950 Fax wastcoast@lakeandwetland_com www.lakeandwetland.com 1 6 I 1 A 3 Agenda Page#8 Lake 27 Photo taken 2/14/19 s , � rt Yr. Y�# �p: ' .Md" �e l 4*"'f' --i47:41: S x €V -.:,,V-,4-4:"..7, rt '' ��; " Lake and Wetland Managem -k West Coast,Inc. (239)313-6947 Office • (239)313-6950 Fax •• westcoast@Ientnkeandwetland,com • www.lakeandwetlond__com_ 11A3 61 Agenda Page#9 Lake 28 Photo taken 2 ,14/19 efi: .y` S s ,..: tic s r 3 r ns 5-;..,� t '`it.'. Yq �' 'y` d"{ >' B ,- f z tr x -4,- '-,..4.0,.ff:;•,,,:l.,,,,,:, ,,-0-k x.-4.,l''':',,- .:14 • ti �y,t* fA em ,y.6 hd `4' V-� 4 -„ {Y t .8.45...A.,,;:.:,7.,.,,,..,_...-,, Lake and Wetland Management-West Coast, Inc. (239)313 6947 Office • (239(313-6950 Fax • westcoast@lakeandwetland.com • www.lakeandwetland.com 16I 1A 7 Agenda Page#10 Lake 29 Photo taken 2/14/19 ,s>4# w w _ €,'I'` q�., �"`-a sr i 3m 14.�,y ';ok" '''''::'*';'1-:*,4*'''''..*;,-,iii.-14 - './.. ‘''''''''''' =`,.41V''':''' .rls-' - '''' - k "x i+s Lake and Wetland Management-W , (239)313 6947 Office •• (239)313-6950 Fax • westcoast@lestakeandwetlCoastand_comInc. • www.lakeandwetland.com 161 1A3 Agenda Page#11 Lake Management-Wetland&Preserve Maintenance *Lake & Wetland Erosion Restoration-Mosquito&Midge Larvae Control Algae&Aquatic Weed Control -Native Planting ,.............. MANAGEMENT Water Testing&Analysis-Fountains&Aerators SERVICE&INSPECTION REPORT ., Customer: Xlree"re 45, Account#: _A-74 Date: aS0 Technician: Territory: iti-4/9‘67.. Weather Conditions: j1/4 QLAKE MANAGEMENT O ALGAE CONTROL Lake(s)#: VASSFS&EMERGENTS Lake(s)#: SUBMERSED AQUATICS Lake(s)It: ClfiLOATING PLANTS Lake(s)#: In:'INSPECTION Lake(s)# 3 04411 40-4,..47,elo O DEBRIS Lake(s)It Water Test Results(Combined Average) Temperature .._...°F 0 HIGH 0 AVERAGE 0 LOW ...,............. Dissolved Oxygen _ ppm 0 HIGH 0 AVERAGE 0 LOW pH reading 0 ACID 0 NEUTRAL 0 BASE Water Clarity 0 GOOD 0 FAIR Cl POOR Water Level HIGH 0 AVERAGE 0 LOW 0 LITTORAL SHELF SHELVES#: O SHORELINE GRASSES &EMERGENTS 0 HERBICIDE TREATMENT 0 DEBRIS REMOVAL 0 FLOATING PLANTS 0 MANUAL REMOVAL O INVASIVE/EXOTIC SPECIES 0 INSPECTION 0 UPLAND/WETLAND PRESERVE PRESERVE(S) #: D INVASIVE/EXOTIC SPECIES uj HERBICIDE TREATMENT 0 DEBRIS REMOVAL 0 GRASSES D MANUAL REMOVAL 0 VINES 0 INSPECTION n MOSQUITO/MIDGE LARVAE CONTROL LAKE(S)rt; 0 INSECTICIDE TREATMENT °INSPECTION Comments:. X. 77?Et'./ P€ /* )4.1-41.4-1PC-1) (13 eiallf") )2CP91. - 7' i Aofr, 3 - /A- P'-)yi /7-cie-. p,:"bar- jav="71 15: FISH&WIL DLI FE OBSERVATIONS FISH: 0 Bass OBream 0 Catfish 0 Grass ca ip 0 Tilapia 0 Mosguitofish C)Shad BIRDS: 0 Raptor ()Duck 0 Wood Stork 0 Shorebird 0 Wading bird ()Songbird 0 Vulture REPTILES: 0 Alligator ()Snake 0 Turtle 0 Tortoise 0 Lizard °AMPHIBIANS 0 INSECTS INVASIVE/EXOTIC PLANTS Norm ()Brazilian pepper 0 Melaleuca OPennywort OBischofia 0 Earleaf Acacia °Australian pine QShoebutton 0 Sedge °Climbing Fern 0Air potato OTorpedograss 0Azolla ()Salvinia °Downy row myrtle0Java plum 0 Floating Hearts °Lantana 0 Hydrilla OHyg rophilla OWater Lettuce OVVater hyacinth()Cattail °Primrose 0 Alligatorweed NATIVE PLANTS NOTED °Cypress 0 Wax Myrtle OFL Pine 0 Red Maple 0 Waterlily °Mangrove °Pond Apple 0 Oak 0Cocoplum 0 Bulrush °Blue flag iris 0 Strangler fig 0 Arrowhead OPickerelweed °Thalia 0 Palms °Golden Canna°Spikerush 0Buttonbush 0 Eelgrass 0 Cordgrass OFakahatcheegrass0Spatterdock 0 Ferns 0 Baby tears 0 Naiad OChara 0 Duckweed 0 Bladderwort 0 Pon dwee.d 0 Slender spikerush 0 Bacopa Other species noted/comments: _ , www.lakeandwetland.com Rev 07,23/14 FON i 3934 1 6 1 1 A 3 Agenda Page#12 Lake ManagemeMaintenance *Lake & Wetland Erosion Restoration-Mosquito&Midge Larvae Control Algae&Aquatic Weed Control -Native Planting 4111c......1%."- MANAGEMENT Water Testing&Analysis-Fountains&Aerators SERVICE&INSPECTION REPORT -iml cz- 4,:y / Customer: Account#: Date: Technician: 4/474474 /yA)- Territory: /Arc-g Weather Conditions: 0 LAK7IdiAGEMENT pr-GAE CONTROL Lake(s) cpii-AssEs&EMERGENTS Lake(s)#: 2f .2...9 30-9 SUBMERSED AQUATICS Lake(s)#: a‘• VOATING PLANTS Lake(s)#: ,,,o. A-- INSPECTION Lake(s)#: V- - c— ' . O DEBRIS Lake(s)#: Water Test Results(Combined Average) Temperature °F."- 0 HIGH 0 AVERAGE 0 LOW Dissolved Oxygen .._ppm 0 HIGH 0 AVERAGE 0 LOW pH reading ._. 0 ACID 0 NEUTRAL 0 BASE Water Clarity 0 GOOD 0 FAIR 0 POOR Water Level 0 HIGH 0 AVERAGE 0 LOW ------- 0 LITTORAL SHELF SHELVES#: • SHORELINE GRASSES&EMERGENTS 0 HERBICIDE TREATMENT 0 DEBRIS REMOVAL O FLOATING PLANTS 0 MANUAL REMOVAL O INVASIVE/EXOTIC SPECIES 0 INSPECTION o UPLAND/WETLAND PRESERVE PRESERVE(S) #: 0 INVASIVE/EXOTIC SPECIES 0 HERBICIDE TREATMENT 0 DEBRIS REMOVAL 0 GRASSES 0 MANUAL REMOVAL 0 VINES 0 INSPECTION rk MOSQUITO/MIDGE LARVAE CONTROL ,4-# LAKE(S)#: I [DINSECTICIDE TREATMENT cl INSPECTION Cornon writs: '<e"'1"11,74 77-47:4771) /7-41e /Pt 4"1-8,.. yWel-ei 4 Allp4l90 F-046-- " 71 c yr e 5.--uot.,O 7 — / O .oli I"-7 ,itz fir-ll. 1_______________ FISH&WILDLIFE OBSERVATIONS PISH: 0 Bass OBream 0 Catfish °Grass carp 0 Tilapia 0 Mosguitofish 0 Shad BIRDS: 0 Raptor ODuck 0 Wood Stork 0 Shorebird 0 Wading bird 0 Songbird Q Vulture REPTILES: 0 Alligator OSnake 0 Turtle 0 Tortoise 0 Lizard °AMPHIBIANS 0 INSECTS INVASIVE/EXOTIC PLANTS NOTED °Brazilian pePoer 0 Melaleuca QPennywort 0Bischofia 0Earleaf Acacia °Australian pine C)Shoebutton ()Sedge °Climbing Fern °Air potato Ciforpedograss QAzoila 0Salvtnia ()Downy rose myrtle()Java plum ()Floating Hearts °Lantana 0 Hydrilla OHygrophilia OWater Lettuce OWater hyacinth C)Cattail °Primrose 0 Alliga torweed NATIVE PLANTS NOTED °Cypress 0 Wax Myrtle OFL Pine 0 Red Maple OWaterlily °Mangrove °Pond Apple 0 Oak 0Cocoplum 0 Bulrush 081ue flag iris °Strangler fig 0 Arrowhead 0 Pickerelweed OThalia 0 Palms °Widen Canna°Spikerush OButtonbush 0 Eelgrass 0 Cordgrass 0rakahatcheegrass0Spatterdock 0 Ferns 0 Baby tears 0 Naiad OChara °Duckweed 0 Bladderwort 0 Pondweed 0 Slender spikerush013aCopa Other species noted/comments: www.lakeandwetland.com RPV oi/23n4 Foimo 3981) 1611 A * Agenda Page#13 Lake Management-Wetland&Preserve Maintenance Lake & Wetland Erosion Restoration-Mosquito&Midge Larvae Control Algae&Aquatic Weed Control -Native Planting .......... ........,) MANAGEMENT Water Testing&Analysis-Fountains&Aerators SERVICE&INSPECTION REPORT Customer: Mgrei-MTW' / /?V Account#: ,/r/ C Date: 1,43/Ng Technician: /lib L•01. )/0W4 Territory: Al:`,XXii Weather Conditions: Satioc, A/TAO Ar _...... c\LAKVANAGEMENT ik,..# AE CONTROL I ake(s)it. ?' 1Atkk,- • - - . . - 3 JSES&EMERGEN TS Lake(s)#: / _G ____074__ A,64" ,A21._ 1 '. .:MERSED AQUATICS Lake(s) #: ? ill 4AZ%0.4 t I, F ATING PLANTS Lake(s)#: ...) 4 _ N5PECTION Lake(s)#: O DEBRIS Lake(s)#: Water Test Results(Combined Average) Temperature 'F 0 HIGH 0 AVERAGE 0 LOW Dissolved Oxygen ppm [D HIGH 0 AVERAGE 0 LOW pH reading 0 ACID 0 NEUTRAL 0 BASE Water Clarity 0 GOOD 0 FAIR 0 POOR Water Level 0 HIGH 0 AVERAGE 0 LOW 0 LITTORAL SHELF SHELVES#: Li SHORELINE GRASSES&EMERGENTS El HERBICIDE TREATMENT Li DEBRIS REMOVAI. O FLOATING PLANES 0 MANUAL REMOVAL O INVASIVE/EXOTIC SPECIES 0 INSPECTION () UPLAND/WETLAND PRESERVE PRESERVE(S)#: 0 INVASIVE/EXOTIC SPECIES a HERBICIDE TREATMENT 0 DEBRIS REMOVAL 0 GRASSES 0 MANUAL REMOVAL :WINES 0 INSPECTION 0 MOSQUITO/MIDGE LARVAE CONTROL LAKE(S)#:_ ___ 0 INSECTICIDE TREATMENT 0 INSPECTION Comments: A "4Artei 7&17.790 5 77:74ve PA0 __. 7iie,0910crzysi .7/.7re: A9-z-cek-ko 3- - 10 64y.f izoz. 6ot Ratio; -i--. FISH&WILDLIFE OBSERVATIONS FISH: 0 Bass OBream °Catfish 0 Grass tarp 0 Tilapia 0Mosquitofish 0 Shad BIRDS: 0 Raptor ODuck 0 Woad Stork 0 Shorebird 0 Wading bird 0 Songbird 0 Vulture REPTILES: 0 Alligator ()Snake 0 Turtle °Tortoise 0 Lizard °AMPHIBIANS 0 INSECTS INVASIVE/EXOTIC PLANTS NOTED °Brazilian pepper 0 Melaleuca OPennywort °Bischofia 0 Earleat Acacia °Australian pine 0Shoebtitton 0 Sedge OCIlmbing Fern °Air potato OTorpedograss OAzolla °Salvinia °Downy rose rbyrrle°Jaya plum °Floating Hearts °Lantana 0 Hydrilla OHygrophilla °Water Lettuce °Water hyacinth°Cattail °Primrose OAlligatorweed NATIVE PLANTS NOTED °Cypress 0 Wax Myrtle OFL Pine 0 Red Maple 0 Waterlily °Mangrove OPond Apple 0 Oak 0Cocoplum °Bulrush °Blue flag iris °Strangler fig °Arrowhead OPickerelweed ()Thalia °Palms °Golden Canna°Spikerush OButtonbush 0 Eelgrass OCordgrass OFakahatcheegrass0Spatterdock 0 Ferni 0 Baby tears 0 Naiad OChara 0 Duckweed 0 Bladderwort 0 Pondweed ()Slender spikeru stk CD Baca pa Other species noted/comments: wwwlakeandwetland.corn Rey 07/2304 fount 398D 161 1 A 3 Agenda Page#14 Lake Management-Wetland&Preserve Maintenance *Lake &Wetland Erosion Restoration-Mosquito&Midge Larvae Control Algae&Aquatic Weed Control -Native Planting 41111411r."-ad. MANAGEMENT .Water Testing&Analysis-Fountains&Aerators SERVICE&INSPECTION REPORT , Customer: /71F'4:7t 717Cir - ,'7 Account#: /4-24 Date' • Technician: Territory: Weather Conditions: 5 ex'A/41/ _ 0 LAKE MA$'.GEMENT O ' GAE CONTROL I ake(s)#: Llt*ASSES&EMERGENTS Lake(s)#: i ?,_24_ze 30-4. 3qre tO: SU MERSED AQUATICS O .0ATING PLANTS INSPECTION / Lake(s)#: Lake(s)#: i Lake(s)#: 47 1- 44%411 O DEBRIS Lake(s) Water Test Results(Combined Average) Temperature °F El HIGH 0 AVERAGE El LOW Dissolved Oxygen _ _ _pprn 0 HIGH C AVERAGE 0 LOW pH reading 0 ACID 0 NEUTRAL El BASE Water Clarity 0 GOOD 0 FAIR 0 POOR Water Level0 HIGH 0 AVERAGE 0 LOW 0 LITTORAL SHELF SHELVES#: O SHORELINE GRASSES&EMERGENTS 0 HERBICIDE TREATMENT 0 DEBRIS REMOVAL O FLOATING PLANTS 0 MANUAL REMOVAL O INVASIVE/EXOTIC SPECIES 0 INSPECTION 0 UPLAND/WETLAND PRESERVE PRESERVE(S)#: 0 INVASIVE/EXOTIC SPECIES 0 HERBICIDE TREATMENT 0 DEBRIS REMOVAL 0 GRASSES 0 MANUAL REMOVAL OVINES 0 INSPECTION 0 MOSQUITO/MIDGE LARVAE CONTROL LAKE(S)St: 0 INSECTICIDE TREATMENT 0 INSPECTION Comments: 4 v"rter 7/'CCI,Fj i-74711.- 7-A),"tr-Ot7 6,459i1 .,-75;40 lie:YOefeil/ ,:-.74er4ft. 4a0cov ? FISH&WILDLIFE OBSERVATIONS FISH: 0 Bass OBream 0 Catfish 0 Grass carp 0 Tila pia 0 Mosquitofish 0 Shad BIRDS: C)Raptor ODuck 0 Wood Stork °Shorebird ()Wading bird °Songbird 0 Vulture REPTILES: 0 Alligator °Snake 0 Turtle 0 Tortoise 0 Lizard 0 AMPHIBIANS 0 INSECTS INVASIVE/EXOTIC PLANTS NOTED °Brazilian pepper 0 Melaleuca OPennywort 0 BIsch-c>fia 0 Earleaf Acacia °Australian pine 0Shoebutton °Sedge ()Climbing, Fern °Air potato OTorpedograss 0Azolla 0 Salvinia °Downy rose myrtle°Java plum °Floating Hearts OLantana 0 Hydrilla OHygrophilia °Water Lettuce °Water hyacinth°Cattail °Primrose 0Alligatorweed NATIVE PLANTS NOTED OCypress 0 Wax Myrtle OFL Pine 0 Red Maple 0 Waterlily °Mangrove °Pond Apple 0 Oak 0 Cocoplurn 0 Bulrush °Blue flag iris °Strangler fig °Arrowhead 0 Pickerelweed C)Thalia °Palms °Golden Canna°Spikerush 0Buttonbuch 0 Eelgrass 0 Cordgrass 0Fakahatcheegrdss OSpatterdock 0 Ferns 0 Baby tears 0 Naiad OChara °Duckweed 0 Bladderwurt OPondweed 0 Slender spikerush 0 Bacopa other species noted/comments: www.lakeandwetland.com Rev Dii2i/i4 for1111390 1 6 1 1 A 3 AMENDMENT TO LAKE MAINTENANCE AGREEMENT THIS AMENDMENT TO LAKE MAINTENANCE AGREEMENT (this "Amendment") is made and entered into as of this 2 Z. day of �r ,2019,by and between HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT, a local unit of special purpose government established pursuant to Chapter 190,Florida Statutes(the"District")and LAKE&WETLAND MANAGEMENT- ORLANDO-TAMPA,INC.,a Florida corporation(the"Contract©r"). WITNESSETH: WHEREAS, the District and Contractor have entered into that certain Lake Maintenance Agreement dated June 20,2017("Agreement"); and WHEREAS, District and Contractor have determined it to be necessary to amend certain provisions of the Agreement as set forth herein. NOW,THEREFORE,the parties agree as follows: 1. RECITALS. That the above recitals are true and correct and are incorporated herein. 2. DEFINITIONS. Unless otherwise specifically defined herein, capitalized terms shall have the meaning set forth in the Agreement. 3. SCOPE OF LAKE MAINTENANCE SERVICES. Exhibit "A" to the Agreement outlining the Scope of Services is hereby deleted in its entirety and replaced with Exhibit "A" attached hereto and made a part hereof. Any and all references in the Agreement to Exhibit"A"shall refer to the new Exhibit"A"attached to this Amendment. 4. COMPENSATION. Section 5.A(2)shall be amended such that commencing as of April 1, 2019, for the portion of the Work performed by Contractor as lake management service for Lakes 30A and 30B(as set forth in the Scope of Services),District shall pay Contractor monthly installments of Two Thousand and No/100 Dollars($2,000.00). 5. CONFLICTS. Except as modified hereby, the terms and conditions of the Agreement shall remain in full force and effect. To the extent of a conflict between this Amendment and the Agreement,this Amendment shall prevail. (Remainder of page intentionally left blank. Signatures appear on next page.) 1 1 6 1 1 A 3 IN WITNESS WHEREOF,the parties execute this Amendment as of the date first written above. DISTRICT: HERITAGE BAY COMMUNITY Attest: DEVELOPMENT DISTRICT Br Jus Fairc/i6fh,Secretary .. .:.,..., -7', _ _ , Ed Hubbard,Chairman Dated: CONTRACTOR: LAKE&WETLAND MANAGEMENT- ORLANDO-TAMPA,INC., a Florida corporation/ By: Namcili Cif,t 1 AI I ri Title: Nil e(Cita_of Ope_W-100,5 Dated: 4/ Li- / i 1 2 161 1A 3 EXHIBIT"A" SCOPE OF SERVICE Description of Service(Note:all references to numbered lakes shall refer to the designations shown on the attached map): A, Lake management service (Lakes 1-29) including algae, border grass, and invasive exotic plant control including submersed vegetation for twenty-nine(29)lakes totaling approximately 55,054 linear feet. I. LWM shall provide all supervision,labor,herbicide,equipment,materials and incidentals necessary for the maintenance treatment. 2. LWM will visit the site no less than six(6)times monthly with treatments as necessary to control undesirable growth. A minimum of seventy-two(72)visits will be performed annually(including quarterly aquatic consultations). 3. All Florida Exotic Pest Plant Council(FLEPPC) listed invasive exotic species will be treated in place with EPA-certified herbicides.No vegetation or algae will be removed from the waterway. 4. Native vegetation will be left for the benefit of fish and wildlife,unless otherwise requested. 5. Casual debris,defined as cups,plastic and other man-made materials,will be removed and disposed of during scheduled service visits. Large man-made materials,dumped items and coconuts will not be removed. Palm fronds or naturally occurring landscape debris will be removed and disposed of during scheduled service visits. 6. A comprehensive management report will be submitted detailing work performed upon completion of each service visit. 7. Algae Control.Algae will be maintained to within the littoral shelf only. Any algae that expands beyond the littoral shelf will be chemically treated upon identification.Algae will be manually removed if chemical treatment fails. 8. Border grasses,vines and brush will not exceed 3%. 9. Quarterly water samples will be performed to test pH,temperature&Dissolved Oxygen for up to 5 sites. 10. Aquatic Consultation on a quarterly basis with staff. I I, Littoral Zones/Plantings: A. Littorals behind residential homes will not exceed a maximum width of five(5)feet.Any littorals growing outside of this zone will be treated. B. Littorals along the golf course&common areas will be left in their natural state. C. No littorals will be left within the driving range portion of Lake 19. 12. Ground crew will manually pull weeds on each lake every month(12 times per year).All debris will be hauled off site. 13. Price includes use of our Truxor amphibious work boat to target problem areas at no extra charge. 14. Maintain rock banks/rip rap free from weeds as needed. 3 1 6 1 1 A 3 15. Trimming of Alligator flag will be included as needed. 16. All control structures will be kept free and clear of weed growth. 17. Excessive or substantial cuttings or trimmings must be cleared and disposed of by Contractor and not left in,on or around the lake banks. B. Lake management service(Lakes 30A and 30B) including algae,border grass,submersed vegetation and invasive exotic plant control for all shorelines of one(1)lake(Lake 30A);two(2)lake shore lines(East bank of Lake 308 and West border of Lake 30 B adjacent to the Quarry boat launch);and *Price includes the maintenance of all rock areas around lakes and control structures within the district 1. LWM shall provide all supervision,labor,herbicide,equipment,materials and incidentals necessary for the maintenance treatment. *Treatments will include aggressive treatment of Pondweed growing up from bottom of lakes. 2. LWM will visit the site no less than twice monthly with treatments as necessary to control undesirable growth.A minimum of twenty-four(24)visits will be performed annually. 3. LWM will dispatch the use of an amphibious work boat to mechanically harvest pondweed from Lakes 30A and 30B when necessary. Such action will include(1)keeping clear the east bank of Lake 308,west border of Lake 30B and the bridge area and(ii)addressing patches throughout the middle of Lakes 30A and 30B. All cut debris will be removed within one week with particular attention to the lake bank areas bordering The Quarry. 4. All Florida Exotic Pest Plant Council (FLEPPC) listed invasive exotic species will be treated in place with EPA-certified herbicides.No vegetation or algae will be removed from the waterway. 5. Native vegetation will be left for the benefit of fish and wildlife,unless otherwise requested. 6. Casual debris,defined as cups,plastic and other man-made materials,will be removed and disposed of during scheduled service visits. Large man-made materials,dumped items and coconuts will not be removed. Palm fronds or naturally occurring landscape debris will be removed and disposed of during scheduled service visits. 7. A comprehensive service report will be submitted to the District Manager within one(1)week after each visit,detailing the work performed. This report shall include the specific date of visit,all areas treated and/or cut and the process utilized(chemical types utilized,use of mechanical harvester,etc.). 8. Algae Control. Algae will be maintained to within the littoral shelf only. Any algae that expands beyond the littoral shelf will be chemically treated upon identification.Algae will be manually removed if chemical treatment fails. 9. Border grasses.vines and brush will not exceed 3%. 10. Quarterly water samples will be performed to test pH,temperature&Dissolved Oxygen for 2 sites. 11. Aquatic consultation on a quarterly basis with staff Contractor shall schedule the consultation with the District Manager. 12, Littoral Zones/Plantings, A. Littorals behind residential homes will not exceed a maximum width of five(5)feet,Any littorals growing outside of this zone will be treated. B. Littorals along the golf course&common areas will be left in their natural state. 4 1 6 1 1 A 3 13. Ground crew will manually pull weeds on each lake every month(12 times per year).All debris will be hauled off site. 14. Price includes use of our Trutxor amphibious work boat to target problem areas at no extra charge. 15. Maintain rock banks/rip rap free from weeds as needed, 16. Trimming of Alligator flag will be included as needed. 17. All control structures will be kept free and clear of weed growth. 18. Excessive or substantial cuttings or trimmings must be cleared and disposed of by Contractor and not left in,on or around the lake banks. S 1b1143 5---M-apk-_ ; Pet lJM/i 49°u41 r , , MInom i6(104 , i 1 !Ri RWI i )777 1 „: 4eir 4 f. `� 'I t n,..�.y.., -.-- y,.. NWS 4Ai U+1 ; 1 f � ,1'.'w 1.� {�`: .. ,. `.��] 6,pJ�.y, lQK 4;j�•iS:f, i .J: l!' .. as ., / Si'/,. ` i ;1 /� ..-a;,.-”L. fA -t {,,,,-,-- I, p7.Sf,fgM lCll t4. fT1r.{( 9 ap,itt g,.i'f.,J et j111Ii '!+. _ tl41 Ma` T ter, I 4.-14.7;01.. ` ,...4 tIvO.,s.d tyro :4 i!� .Y17• ",447::::::1 1fM Ia(VT ISOf%r� >011 „_ i r• 1 °.+s /22 . _WE LAND . 1t WQ • j • _ _ ` • . • ` } , j j •;�6• • • • • tet• ; ,: ,I, 1 I - •ar •.. • .! ; /L. jil 44 os act yy ,� 1 , -ret.% ' r orb �t ; 24"RCP1 a. 4E- RCF 1 lir-1 6 1 6 1 1 A 3 !1111 Tiro R las 1 a • ,gehr:t :£ r • rf�Nl{16iR SAY M92 . t J ' '1 w t sn A • •it aas � e � I, �" entc ttsa a rtia .,_,.. st=r 611111 _t.i. PINK Ni. 7 I 3° 1 6 1 1 A 3 Lake &Wetland MANAGEMENT SPECIAL SERVICE AGREEMENT This Agreement is made between Lake and Wetland Management - West Coast, Inc. and: March 22, 2019 Mr. Justin Faircloth Heritage Bay Community Development District c/o Inframark Management Services Justin.faircloth@inframark.com 5911 Country Lakes Drive (239) 245-7118 Office Fort Myers, Florida 33905 (239) 245-7120 Fax Both Heritage Bay CDD (CUSTOMER) and Lake and Wetland Management (LWM) agree to these terms and conditions for Special Service Agreement: Description Littoral Planting - Condo side of lakes Lake 4 - 2,450 LF Quantity Plant Spec. Unit Price Total 815 Pickerelweed Bare Root 1.5'OC $0.65 $529.75 Bare Root 272 Spikerush $0.65 $176.80 1.5'OC Lake 5 - 1,400 LF Quantity Plant Spec. Unit Price Total 467 Pickerelweed Bare Root 1.5'OC $0.65 $303.55 Bare Root 156 Spikerush $0.65 $101.40 1.5'OC Total: $1,111.50 Guarantee and Warranty sheet attached. Labor, equipment, plant material, delivery, installation, and management report are all included in this agreement. Lake and Wetland Management-West Coast, Inc. (239)313-6947 Office • (239)313.6950 Fax • office@lakeandwetland.com • www.lakeandwetland.com 1 6 1 1 A 3 Special Service Agreement Page 2 Conditions: 1. Ownership of property is implied by CUSTOMER with acceptance of this Agreement. In the event that CUSTOMER does not expressly own the areas where the above stated services are to be provided, CUSTOMER represents that express permission of the owner is given and that authorization to commence the above mentioned services is allowed. In the event of dispute of ownership, CUSTOMER agrees to hold harmless LWM for the consequences of such services. 2. LWM shall not be responsible for acts beyond its reasonable control, including adverse soil and / or water conditions, adverse weather conditions, unavailable materials, Acts of God, war, acts of vandalism, theft or third party actions. CUSTOMER further states that neither party shall be responsible in damages or penalties for any failure or delay in performance of any of its obligations caused by above named incidences. 3. Invoices submitted for work completed shall be paid within 30 days of receipt. A finance charge of 1.500% per month or an annual percentage rate of 18.000% will be computed on all past due balances. 4. Any incidental activity not explicitly mentioned in this proposal is excluded from the scope of work. 5. This proposal shall be valid for 30 days. 6. If LWM is required to enroll in any third-party compliance programs, invoicing or payment plans that asses fees in order to perform work for CUSTOMER, those charges will be invoiced back to CUSTOMER as invoiced to LWM. 7. LWM will maintain insurance coverage, which includes but is not limited to; General Liability Property Damage, Automobile Liability, and Workman's Compensation at its own expense. 8. No alterations or modifications, oral or written, of the terms contained above shall be valid unless made in writing, and wholly accepted by authorized representatives of both LWM and the CUSTOMER. Customer acceptance — The above prices, specifications and conditions are hereby accepted. Gonzalo Ares % ?K 41 4/16/19 Gonzalo Ayres i,Authorized signature Date Lake and Wetland Management, Inc. Heritage Bay CDD As approved by the Board at the March 2019 meeting. Lake and Wetland Management-West Coast, Inc. (239)313-6947 Office • (239)313-6950 Fax • office@lakeandwetland.com • www.lakeandwetland.com 161 1A 7 GUARANTEE AND RESPONSIBILITY FOR PLANT INSTALLATION The customer shall allow Lake and Wetland Management access to enter private or public areas to perform work. The customer will be responsible for all grading, mucking, sodding and water level adjustment to insure compliance with construction plans and littoral shelf elevations. Irrigation of planted areas is the responsibility of the customer. If irrigation does not cover the planted area, plant survival cannot be guaranteed. All plants provided and installed under the terms of this agreement are guaranteed to be of good quality and free of existing diseases or defects at the time of installation. Lake and Wetland Management guarantees (80%) survivorship at the end of 360 days and will replace any plant materials we have installed. If Lake and Wetland Management is maintaining planted areas, then the warranty will extend to the length of its maintenance agreement. Quarterly maintenance does NOT include warranty, however, if non-compliance is issued due to overgrown exotics or invasive vegetation by governing agency during non- scheduled months, then Lake and Wetland will service the account immediately to comply within the 30 day notice of non-compliance. Our guarantee does not include the loss of plant material due to "acts of god" such as floods, fire, hurricanes or other catastrophic events, nor does it include losses due to theft, lack of irrigation, vandalism, chemical treatment or negligence by others, or other factors outside the control of our organization. Survivorship guarantee is predicated on professional waterway care by Lake and Wetland Management staff only. Lake and Wetland Management-West Coast,Inc. (239)313.6947 Office • (239)313-6950 Fax • office@lakeandwetland.com • www.lakeandwetlandcom 1 6 1 1 A z Florida ESTIMATE i Technologies. 1I I site.,.,0A/ R Survey 1 echnologies Florida Aerial Survey Technologies 4687 Pond Apple Drive South Naples, Florida 34119 United States 239-330-1015 www.FloridaAerialSurvey.com 81,1 TO Estimate Number: HB2 Hertiage Bay Justin Faircloth Estimate Date: February 25,2019 Justin.Faircloth@inframark.com Expires On: March 31,2019 Grand Total(USD): $3,770.60 Items Quantity Price Amount Orthomosaic 188.53 $30.00 $5,655.90 2D GPS rectified image. Measurement and documentation of the ragweed in lakes 30A/B, Discount 188.53 ($10.00) ($1,885.30) Recurrence discount for quarterly flights. Total: $3,770.60 Grand Total(USD): $3,770.60 Notes Signature constitutes written approval to proceed with the above referenced project at the fees outlined in this Estimate. Sign: Date: M Q �1R P gl • $i q —3erb4-_ � C R eigal fi' 1e_ L• .0 1 1,c .17,,,w . s° ; f • 744,,.....„.....,-,....,-- - " , . ,-'."'""'"'k,.aiRa...s.o,4"'s'''' "Iii A ., . W s iz( k , ._-. .,.,--:. RN .. 4" ,, ,., 1Ftk tri '- , , - - tl: .'"V: k c. li,j, --.- ‘ 1.o.1 it., , , tlx ''' ' 'eft ' ,--40.441,4441Vit4 e", 1 jr Mav za<tK=s_4-.m.xe€'sy:;<`'r.2.g .E>.tzi.as...>B 3::,, _ ..E1'.] 0 ,, 010;' _o _....`.003 d B 3 K - K k t4 f, YY ,,,,,,,,,a,:'-:::,,;,- ,,,,,:- _ . K<4>xi xaa2i,f5i11F;:kxe3xi ?Z :1“1aa:LUI >. i WiiigillIVMMffiftlitifillii; "•;!4UUii, awa` rx. ,i :;; `r@ E 1aS,alihj.k. r ._ :s_ ..c lo_ _ 161 1A 3 AGREEMENT FOR PROFESSIONAL SERVICES BETWEEN CPH, INC. @ 0 /7/1? 1 AND HERITAGE BAY CDD, LLC FOR AERIAL LAKE SURVEYS IN COLLIER COUNTY, FLORIDA January 14, 2019 This Agreement is composed of Part I and Part II. Part I includes details of the services to be performed, timing of the services, and compensations. Part II (attached) contains the CPH's Standard Hourly Rate Table and Standard Contract Provisions, which are the general terms of the engagement between Heritage Bay CDD, LLC, herein after called the "CLIENT", and CPH, Inc., herein after called "CPH". PART I PROJECT DESCRIPTION CLIENT proposes to produce aerial drone video and photos of Lakes #30A & #30B in Collier County, Florida in order to assess the effectiveness of the management plan for the lakes' Illinois pondweed, as well as to maintain its growth on a seasonal basis. The approximate acreage of the two combined parcels owned by Heritage Bay CDD is 188.53 (Parcel 49660075821 - 91.77 Lake 30A & Parcel 49660075847 - 96.76 Lake 30B). The District would prefer to have this performed quarterly. SCOPE OF SERVICES A. SURVEYING 1.0 AERIAL LAKE SURVEY Based on the CLIENT submitted plan, CPH will conduct site visits utilizing drone technology and produce aerial videos and pictures of the conditions of Lakes 30A and 30B (depicted below). Memorandum will be prepared and provided to the CLIENT via flash drive and FTP link after each site visit. :e .,-- , ,ri ' .1 ::.:4 imomminomegarmewvolpwwww. '4:'. , I,,';'* *t:'-'2Z,'":".,44141riek i,4' 04 ., ,_ , .1. .. . ,..,,, !.. 1 ,.....s.. ...i . , 70.i, - F ., $ C f' � ' 1 ` , c a= ;, ., s.aRYx ap# S.Y. d Atry it - "I'-'i '1''. , t : i k i r §` I v x ' F sq s_Nu' - g"qtivslzoVimcead .. .. ' Google CPH, Inc.—FL Page 1 of 5 Rev 4/2016 1b1 1A 3 CLIENT-FURNISHED INFORMATION It is understood that CPH will perform services under the sole direction of the CLIENT. In the performance of these services, CPH will coordinate its efforts with those of other project team members as required. The CLIENT shall provide CPH with project-related technical data including, but not limited to, the following: • Project size, location, identification number, and building program. • Current title commitment and any existing boundary and topographic surveys and plats. If CPH is not performing surveying services as part of the contract, CLIENT to provide current boundary and topographic information in AutoCAD 14 or more recent version, or DXF format. • Previous Environmental investigation reports. • Previous Geotechnical investigation reports. • Master plan or development plans for the overall project. Preferably in AutoCAD 14 or more recent version, or DXF format. • Any other pertinent information concerning this project to which the CLIENT may have access. CPH will rely upon the accuracy and completeness of CLIENT-furnished information in connection with the performance of services under this Agreement. CPH will begin performance of the above services upon verbal authorization followed by written authorization within 7 days of the verbal authorization to proceed is received. The schedule is also subject to timely delivery of information by the CLIENT and is exclusive of CLIENT and local review of interim products. If the CLIENT requests that work under this agreement be stopped, the schedule is subject to renegotiation when written authorization to continue is received. COMPENSATION Labor CPH will perform the Scope of Services contained in this Agreement as identified on each task, either lump sum or time and materials. Refer to the Standard Hourly Rate Schedule to be utilized on this project. The following is the break down of fees for each task. Tasks that are identified as Time and Materials (Hourly) have been provided an 'Upset Limit' (USL) budget. The CLIENT will be informed when the services are about to exceed this limit. Phase No. Phase Description Billing Method Fee A. SURVEYING 1.0 Aerial Drone Surveys(per quarter) Lump Sum $2,000 Annual Fee $8,000 Reimbursable Expenses In addition to the labor compensation outlined above, CPH shall be reimbursed directly for project specific expenditures such as, but not limited to travel, printing and reprographics, meals, hotel stay, rental cars, postage, and telephone usage. Reimbursable expenses will be billed at their actual cost, without increase. CPH, Inc.----FL Page 2 of 5 Rev 4/2016 1 6 1 1 A 3 SERVICES NOT INCLUDED The following services are not anticipated and, therefore, not included in this Agreement at this time: • Expert witness for litigation. • Construction staking. • Environmental studies and coordination of environmental issues with the regulatory agencies. • Geotechnical studies and additional testing required by the regulatory agencies. • Off-site utility analysis and design. • Off-site storm water analysis and design. • Expediting the review process of the permits identified herein. • Any permits not identified herein. • Structural Engineering design of retaining walls. • Structural Engineering design of boat launch. • Change Order preparation. • Pay request review • Review of an alternative product in lieu of the product called for on the plans and specifications. • Special meetings with agencies, other consultants or CLIENT not normally required to perform the work described in the Scope of Services, except those meetings specifically identified in the above Scope of Work • Special requests by lending institutions or other parties not essential to completing the work described in the Scope of Services • Permitting efforts relating to obtaining variances for the site development including tree issues, setbacks, parking, etc. • Design of hardscape features including but not limited to structures, fountains, lighting, special paving, or signage • Storm water modeling and/or analysis of the existing storm water pond system for retrofitting of the existing site • Traffic studies or signalization design • Easement or right-of-way vacation or dedication services or platting services • Electrical, Mechanical,or Structural Engineering services • Design and permitting of buildings and structures including bridges, retaining walls, etc. • Design and/or permitting efforts associated with the site improvements (paving, grading, drainage, utilities, etc.)for future phases of the project • Services resulting from changes made by CLIENT following the completion of specific project tasks that require re-work by CPH • Wetlands Permitting • Flood Plain Analyses • Site Specific Maintenance of Traffic Plans • Any other issues not specifically described in this proposal CPH, Inc.—FL Page 3 of 5 Rev 4/2016 1611A3 • Should work be required in any of these areas, or areas not previously described, CPH will prepare a proposal or amendment, at the CLIENT's request, that contains the Scope of Services,fee, and schedule required to complete the additional work item. CPH, INC. AUTHORIZATION By: ""— Jeffrey M. Satfield, Pr E. Vice President Date: l CPH, Inc.—FL Page 4 of 5 Rev 4/2016 161 1A 3 CLIENT AUTHORIZATION Heritage Bay CDD, LLC agrees with Part I which includes the Scope of Services and Compensation Schedule. Part ii contains CPH's Standard Contract Provisions referenced as Exhibit A and CPH's Standard Hourly Rate Schedule referenced as Exhibit B (attached hereto and acknowledged as being received). Together they constitute the entire Agreement between CPH, Inc. and Heritage Bay CDD, LLC. Total Labor Fees for services proposed herein: $8,000 plus reimbursable expenses. It is understood that fees for the subject project, including but not limited to, application fees, impact fees, utility connection fees, review fees, etc., will be paid directly by the CLIENT. Payment for services rendered will be due within forty-five (45) days of invoicing. Should the CLIENT choose to not complete the project at any phase of the project, CPH will be due any fees for services up to the time the CLIENT informs CPH in writing to stop work. Payment for services up to the time of the CLIENT'S notice will be due within thirty (30) days of the final invoice. Invoice payments must be kept current for services to continue. CPH reserves the right to terminate or suspend work when invoices become over forty-five (45)days past due. In event that the work is suspended or terminated as a result of non-payment, CLIENT agrees that CPH will not be responsible for CLIENT's failure to meet project deadlines imposed by governments, lenders, or other third parties. Neither is CPH responsible for other adverse consequences as a result of termination or suspension of work for nonpayment of the invoices. This proposal is void if not executed and returned to CPH within 30 days of CPH's execution of the proposal. The above fees, terms, conditions, and specifications are satisfactory and are hereby accepted. CPH is authorized to do the work as specified and payment will be made as outlined above. By signing this agreement, I acknowledge that I have the legal authority to enter into this agreement and agree to be bound by the terms contained herein. By: Signature Printed Name Title: Date: CPH, Inc.—FL Page 5 of 5 Rev 4/2016 1 6 1 1 A 3 Lake &Wetland . MANAGEMENT SPECIAL SERVICE AGREEMENT This Agreement is made between Lake and Wetland Management, Inc. Orlando- Tampa, and: January 29, 2019 Mr. Justin Faircloth Heritage Bay Community Development District c/o Inframark Management Services Justin.faircloth@inframark.com 5911 Country Lakes Drive (239) 245-7118 Office Fort Myers, Florida 33905 (239) 245-7120 Fax Both Heritage Bay CDD (CUSTOMER) and Lake and Wetland Management (LWM) agree to these terms and conditions for Special Service Agreement: Description Lakes 30A &30B Drone Imaging LWM drone will perform quarterly video/imaging of lakes 30A and 30B to record the Illinois Pondweed present. All findings will be provided to the customer. $375.00 per service Annual Total: $1,500.00 Conditions: 1. Ownership of property is implied by CUSTOMER with acceptance of this Agreement. In the event that CUSTOMER does not expressly own the areas where the above stated services are to be provided, CUSTOMER represents that express permission of the owner is given and that authorization to commence the above mentioned services is allowed. In the event of dispute of ownership, CUSTOMER agrees to hold harmless LWM for the consequences of such services. 2. LWM shall not be responsible for acts beyond its reasonable control, including adverse soil and / or water conditions, adverse weather conditions, unavailable materials, Acts of God, war, acts of vandalism, theft or third party actions. CUSTOMER further states that neither party shall be responsible in damages or penalties for any failure or delay in performance of any of its obligations caused by above named incidences. 3. Invoices submitted for work completed shall be paid within 30 days of receipt. A finance charge of 1.500% per month or an annual percentage rate of 18.000% will be computed on all past due balances. Lake and Wetland Management, Inc. (239)313-6947 Office • (239) 313-6950 Fax • office@lakeandwetland.com • www.lakeandwetland.com 1 6 1 1 A 3 Special Service Agreement Page 2 4. Any incidental activity not explicitly mentioned in this proposal is excluded from the scope of work. 5. This proposal shall be valid for 30 days. 6. If LWM is required to enroll in any third-party compliance programs, invoicing or payment plans that asses fees in order to perform work for CUSTOMER, those charges will be invoiced back to CUSTOMER as invoiced to LWM. 7. LWM will maintain insurance coverage, which includes but is not limited to; General Liability Property Damage, Automobile Liability, and Workman's Compensation at its own expense. 8. No alterations or modifications, oral or written, of the terms contained above shall be valid unless made in writing, and wholly accepted by authorized representatives of both LWM and the CUSTOMER. Customer acceptance - The above prices, specifications and conditions are hereby accepted. gonza(o.Ayres Gonzalo Ayres Authorized signature Date Lake and Wetland Management, Inc. Heritage Bay CDD Lake and Wetland Management,Inc. (239) 313-6947 Office • (239)313-6950 Fax • office@lakeandwetland.com • www.lakeandwetland.com Agenda Page#21 16 I 1 A 3 Heritage Bay CDD FY2019 Lake Bank Erosion Projects Lake 4-S Bank Washout-W of Bridge -S Bank-Connect 2 Drain Pipes -SE Bank—rebuild/stabilize to allow more room between the lake bank and building 10345.The CDD will request the HOA to remove trees/beds before work commences. J .-- -7,-*„ 11%447% . , lillilx i% 1 4 14 41 1-" R -- "/ 1 N0:00 4� A Mr 0 N ) Agenda Page#22 16 I 1 A 3 Lake 6-NE Bank Washout&Step Erosion W Bank Pipe Repair-North of Pool y '4W' AN rilit WI, 24i , — .....=iimilli____, .4.mil,' VIOL Lake 10-SE Bank Step Erosion I ‘ ' ,..,....-.. 1..\ - 0 im,-----, _411,10.00~_ Lake 14-Step Erosion by Blue/White Tees-NW Bank Washout Agenda Page#2316 I 1 A 3 Lake 16-NE Corner Step Erosion to Pine#9 Green -` " `'� 1 ',. ‘1/41,,,,, ,.., - ' ,,. ,, .-.-,... 1 ) , 40Ak Lake 19 -W Bank Multiple Hurricane Washouts(2 major spots) -S Bank Washout—wish to have a concrete flume installed here similar to the SW corner. ,'- 27 `------ .., NIP- r jok ii A moo" �-- � • loll \\ '� 6" RCP 1 3 - - CN :. # 6 , 04 '''' ... • VIPLake 21-S Bank Washout -SW Corner Washout .. c'',1,.!'k4"* t i4 1611A3 Agenda Page#24 Lake 26-Hole in S Bank-Likely caused by an armored catfish r --- Ali .,-,,,,,,,,,,,.,,,,,,, Ai f1F Yl1 40,.., ',. '.,'7,f,':::..",,,:1,!:,:,,,..,.,,,.:7::: -,. \ 6 'Ih'14""'-~-' 2* - ' , , , '',. rI £.. , .. 14 11 R 4\!' ii .,. , 111111,1' At ) # d' IP LA 1 6 Lake 27-Holes in S Bank-Likely caused by an armored catfish X lits 0 a I I II) ...., tf t1 SZ y _ 1 6 1 1 A 3 Agenda Page#25 DATE: 03/05/2019 Copeland Southern Enterprises,Inc. 1668 Many Road North Fort Myers,Fl,33903 OWNER INFORMATION: PROFESSIONAL SERVICES AGREEMENT BETWEEN COPELAND SOUTHERN ENTERPRISES,INC.AND TELEPHONE NO.: (239)245-7118/306 Fax No: (239)245-7120 Heritage Bay Community Development District in Naples E-MAIL:Justin.Faircloth(d stservices.com, OWNER INFORMATION: PROJECT MANAGER:Scott Copeland copelandsei Crdaol_com OWNER'S ADDRESS: 10154 Heritage Bay Blvd,Naples,FL 34120 FEE AND TYPE: BILL TO THE ATTENTION OF:Justin Faircloth,Assistant District Manager Time&Materials based upon the Rate Schedule in effect at PROJECT NAME:Heritage Bay 2019 Erosion and Drainage Correction Project. the time service is rendered. Estimated Fees: $ WORK DESCRIPTION: Repair over 14 locations of Step Erosion with Coconut Not-To-Exceed Fixed Fee based upon the Rate Schedule in Blanket, Slopes, and Wash outs, Repair and Extend Drainage Pipes within new effect at the time service is rendered: S installations and where needed,Sod Installed REMARKS: I)All guest and golfers will need to be notified by the board,of the repair Lump Sum Fixed Fee: $ .00 done on the Lakes to stay clear of the repair areas and equipment during the project. 2) All Sprinkler heads and lines within the work area must be clearly marked before Total Fees: $ .00 construction begins 3) CSEI will call in a dig ticket 72 hours before work can start to allow utility companies time to mark the underground utilities within the work areas. 4) Price of Proposal will be based on selected options below. CSEI will need a staging area to store equipment and supplies during the project Dear Justin Faircloth In Pursuant to your request,Copeland Southern Enterprises,Inc.is pleased to submit the following proposal for the Erosion Correction project along the 14 Lakes listed below,for the above-referenced project: SCOPE OF SERVICES(Limited to the following pages): 1. Crews will set up MOT around work areas to insure the safety of the residents and guests during the project. 2. Crews will back fill eroded slope with lake material and extend any existing drains out 1.5 ft.below seasonal low water. 3. Crews will install Coconut Erosion Blanket in Slope and install Celebration or Matching Sod once slopes have been repaired. 4. Crews will restore the lawns and slopes back to original condition where equipment crossing has caused any damage. Price of Proposal will be based on selected options below. D Lake#4,Install 12 Catch Basins and Concrete Splash well with 4 inch DW ADS pipe run out&anchored in Lake $ 2,975.00 83 Lake#4,Repair 151 feet of Lake Bank with Coconut Erosion Blanket and matching Sod .$ 5,975.00 D Lake#4,Repair and install 6 new 4"and a 6 inch ADS DW Pipes out beyond SLW&anchored in Lake $ 3,775.00 O Lake#6,Repair 325 ft.of Erosion w/Coconut Erosion Blanket&Install 6 New Condo Drains out into lake $19,875.00 O Lake#6,Repair and Extend 6"ADS pipe out 25ft and anchor to Lake Bottom $ 975.00 0 Lake#10,Repair 205 ft.of Step Erosion with Coconut Erosion Blanket&Matching Sod&repair Damage Pipes $ 8,375.00 O Lake#14,Repair a 10 x 30 ft.Washout with Coconut Erosion Blanket with Recovered fill from Lake Bottom $ 1,175.00 O Lake#16,Repair over 340'of Lake Bank Erosion,Transplant Plants,Repair and Extend ADS pipes,Install Celebration Sod $14,775.00 O Lake#19,Repair 976 ft.of Step Erosion with Coconut Erosion Blanket and Matching sod and transplant existing plants...................$37,575.00 O Lake#21,Repair 83 ft.of Erosion with Coconut Erosion Blanket,Extend pipe&transplant existing plants $ 3,775.00 D Lake#26,Repair 143 ft.of Erosion with Coconut Erosion Blanket,Transplant existing Plants&install matching Sod.. $ 5,575.00 O Lake#27,Repair 147 ft.of Erosion with Coconut Erosion Blanket,Transplant existing Plants&install matching Sod $ 5.775.00 Total Fees For All 12 Lake Locations:S 110,600.00 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: 1 Agenda Page#16 16 I 1 A 3 Lake#4 Repair Cost$2,975.00 1. Crews will install 12 Catch Basin and 4 inch DW ADS pipe out past SLW line and Anchor to floor. 2. Fill Material will be recovered from the lake bottom to repair 10 feet+/-of Lake Slope. 3. Crews will install Coconut Erosion Blanket within repaired area and over lay with top soil. 4. Crews will pour a Concrete Splash well around 12"Catch Basin and Sidewalk to capture Run off water from Sidewalk. 5. Crews will restack Rip Rap after Drainage and Bank Repair has been completed. Note:No Sod or additional plants will be needed in this repaired area. � 3 %*, 4a••�' Y Jsi w V * F ' /4 J f : f/I ", '%��,. 2 1 6 1 1 A 3 Agenda Page#27 Lake#4 Proposed Lake Bank Repair Cost$5,975.00 1. Crews will recovered Material from the lake bottom to repair 151 foot of Lake Slope. 2. Crews will install Coconut Erosion Blanket within repaired area and over lay with top soil. 3. Crews will Lay Matching Sod down to Lake Control Line. • Gf qq yq i$e 1Y'�`S� 1 ,A7-1 r' .«a e vtk 3 1 6 1 1 A 3 Agenda Page#28 Lake#4 Drainage Repair and Extinction Cost$3,775.00 I. Crews will repair and install 6 new 4"and a 6 inch ADS DW Pipes out beyond SLW Shelf at 7 Locations 2. Note:No Sod or additional plants will be needed in this repaired arca. a /Or' Alit,,,. 'sr m arm it ar•• i f li i• d - 4 1 6 I 1A 3 Agenda Page#29 Lake#6 Proposed Cost$19,875.00 1. Repair 125 ft.Washout with Coconut Erosion Blanket&Recover fill from Lake Bottom,Restack Rip Rap,Reinstall existing Plants install Floratam Sod down to control line. 2. Install over 335 feet of 4 inch DW ADS pipe with 12 inch Catch Basins at 20 LME and in planter areas as seen below. 3. Repair 200 ft.Washout with Coconut Erosion Blanket&Recover fill from Lake Bottom,Reinstall existing Plants install Floratam Sod down to control line. 4 81 i„6'; et 04, s= p ist 5 Agenda Page Qo 1 6 I 1 A 3 Lake#6 Damaged6"ADS Pipe Repair and extendCostS97.00 1. Repair and Extend 6"ADS pipes out 3#and anchor toLakeem_wm4samao. 2. »N Soda additional pin will be needed in this repmadam 4� . \ . . „T ƒ y . > e.: f . / . . « 6 Agenda Page#3116 I 1 A 3 Lake#10 Proposed Repair Cost$8,375.00 1. Repair 205 ft.Step Erosion with Coconut Erosion Blanket&Recovered fill from Lake Bottom,and install Celebration Sod down to control line. 2. Repair and Extend Damage and exposed drainage pipe on South East slope. 3. Install matching Sod Down to Control Line of Lake 10. e v-.,./ti- yy x �� "3# Y .:dam� L a✓ k i fur , 3 4 ,i l • y ,�v` i .. 7 1 6 1 1 A 3 Agenda Page#32 Lake#14 Proposed Repair Cost$ 1,175.00 1. Crews will Repair a 10 x 30 ft.Washout with Coconut Erosion Blanket with Recovered fill from Lake Bottom. 2. Note:No Sod or additional plants will be needed in this repaired area. pr • J. . ,YYr*�✓�w �, ti y�F � r2r * j. 8 1 6 1 1 A 3 Agenda Page#33 Lake#16 Proposed Repair Cost$ 14,775.00 1. Restore 340 ft.of steep erosion with Coconut Erosion Blanket with Recovered fill from Lake Bottom,install Celebration Sod down to control line, 2. Extend 2 or 3 ADS Pipes out past repairs and anchored down 1.5 ft.below SLW. r • 9 1 6 I 1A 3 Agenda Page#34 Lake#19 Proposed Repair Cost$37,575.00 I. Repair 976 ft. Step Erosion with Coconut Erosion Blanket&Recover fill from Lake Bottom,Reinstall existing Plants after slope has been repaired or install Celebration Sod down to control line. ' i 7 ' . .,.: ,. t . ,. , t., ! ., , ,. t 4, � 4.o ,, , , 4 -ter 1P r� � r , fi '` ,, , / . . 44. I 10 1 6 1 1 A 3 Agenda Page#35 Lake#21 Proposed Repair Cost$3,775.00 1. Repair over 83 ft.of Erosion with Coconut Erosion Blanket and Transplant existing Plants back within work area&install matching Sod down to control line. 2. Repair and Extend Damage 6 inch ADS drainage pipe on South East slope. y4>; 11 Agenda Page#36 161 1 A 3 Lake#26 Proposed Repair Cost$5,575.00 1.Repair over 143 ft.of Erosion with Coconut Erosion Blanket and Transplant existing Plants back within work area&install matching Sod down to control line. Lake#27 Proposed Repair Cost$5,775.00 3. Repair over 147 ft.of Erosion with Coconut Erosion Blanket and Transplant existing Plants back within work arca&install matching Sod down to control line. b .,00000 •Irmr- • 12 16I1A3 Agenda Page#39 Lake &Wetland MANAGEMENT EROSION CONTROL AGREEMENT This Agreement is made between Lake and Wetland Management - West Coast, Inc. and: March 14, 2019 Mr. Justin Faircloth Heritage Bay Community Development District c/o Inframark Management Services Justin.faircloth@inframark.com 5911 Country Lakes Drive (239) 245-7118 Office Fort Myers, Florida 33905 (239) 245-7120 Fax Both Heritage Bay CDD (CUSTOMER) and Lake and Wetland Management (LWM) agree to these terms and conditions for Special Service Agreement: Description take 4 South Bank: Washout West of Bridge - $340.00 D LWM will install 30' of pipe with ground drain South Bank: Connect 2 Drain Pipes - $50.00 Southeast Bank: Reclaim Shoreline Between Lake Bank and Building 10345- Option 1 - 250' of 6' wide Sox install - $13,750.00 D Repair approximately 250 linear feet of lake bank at $55.00 per foot. D Prep areas of debris/trash for Dredgesox. D Fill 6ft. wide Dredgesox with organic media dredged from the lake. • Materials consist of the following: Dredgesox, wooden stakes, and organic media. D Includes sod installation. Option 2 - 250' of 12' wide Sox install - $16,250.00 D. Repair approximately 250 linear feet of lake bank at $65.00 per foot. D Prep areas of debris/trash for Dredgesox. D Fill 12ft. wide Dredgesox with organic media dredged from the lake. • Materials consist of the following: Dredgesox, wooden stakes, and organic media. D Includes sod installation. Lake 4 Total Option 1: $14,140.00 Option 2: $16,640.00 Lake and Wetland Management -West Coast, Inc. (239)313-6947 Office • (239)313-6954 Fax • office@lakeandwetland_com • www.lakeandwetland.com 1 6 1 1 A 3 Agenda Page#40 Erosion Control Agreement Page 2 Lake 6 Northeast Bank: Washout and Step Erosion Repair - 150' of 12' wide Sox Install with drainage install - $10,050.00 D Repair approximately1250 linear feet of lake bank at $65.00 per foot. D Prep areas of debris/trash for Dredgesox. D Fill 12ft. wide Dredgesox with organic media dredged from the lake. D Materials consist of the following: Dredgesox, wooden stakes, and organic media. D Install 25' of drainpipe with catch basin. D Includes sod installation. West Bank Pipe Repair: North of Pool - $50.00 Lake 6 Total $10,100.00 Lake 10 Southeast Bank: Reclaim Shoreline Option 1 - 100' of 6' wide Sox install - $5,500.00 • Repair approximately 100 linear feet of lake bank at $55.00 per foot. • Prep areas of debris/trash for Dredgesox. D Fill 6ft. wide Dredgesox with organic media dredged from the lake. D Materials consist of the following: Dredgesox, wooden stakes, and organic media. D Includes sod installation. Option 2 - 100' of 12' wide Sox install - $6,500.00 • Repair approximately 100 linear feet of lake bank at $65.00 per foot. D Prep areas of debris/trash for Dredgesox. D Fill 12ft. wide Dredgesox with organic media dredged from the lake. D Materials consist of the following: Dredgesox, wooden stakes, and organic media. D Includes sod installation. Lake 10 Total Option 1: $5,500.00 Option 2: $6,500.00 Lake 14. NW Bank Washout - Step Erosion by blue/white tees - $450.00 • LWM will install 50' of pipe with catch basin Lake 14 Total $450.00 Lake and Wetland Management-West Coast,Inc. (239)313-6947 Office • (239)313-6950 Fax • office@lakeandwetland cam • www.lakeandwetland.com 161 1A3 Agenda Page#41 Erosion Control Aqreement Page 3 Lake 16 NE Corner step erosion to Pine #9 Green- 250' of 12' wide Sox install - $16,250.00 > Repair approximately 200 linear feet of lake bank at $65.00 per foot. > Prep areas of debris/trash for Dredgesox. ➢ Fill 12ft. wide Shoresox with organic media. > Materials consist of the following: Dredgesox, wooden stakes, and organic media. ➢ Includes sod installation. Lake 16 Total $16,250.00 Lake 19 W Bank Multiple Hurricane Washouts- Two sites: 125' and 75' of 12' wide Sox install - $13,000.00 > Repair approximately 200 linear feet of lake bank at $65.00 per foot. > Prep areas of debris/trash for Shoresox. ➢ Fill 12ft. wide Shoresox with organic media. D Materials consist of the following: Shoresox, wooden stakes, and organic media. Includes sod installation. South Bank Washout — Wish to have a concrete flume installed here similar to the Southwest corner **Unable to provide quote at this time, will continue looking into this. Lake 19 Total $13,000.00 Lake 21 South Bank Washout - $1,700.00 • LWM will supply soil to fill in washout, install and grade. ➢ LWM will install 50 feet of drain pipe with catch basin Southwest Corner Washout — 50' of 12' wide Sox install - $3,250.00 ➢ Repair approximately150 linear feet of lake bank at $65.00 per foot. > Prep areas of debris/trash for Dredgesox. > Fill 12ft. wide Dredgesox with organic media dredged from the lake. ➢ Materials consist of the following: Dredgesox, wooden stakes, and organic media. > Includes sod installation. Lake 21 Total $4,950.00 Lake and Wetland Management-West Coast,Inc. (239)313-6947 Office • (239)313-6950 Fax • office©lakeandwetlandcom • www,.lakeandwetland.com 1 6 1 1 A 3 Agenda Page#42 Erosion Control Agreement - Page 4 Lake 26 Hole in South Bank- 175' of 6' wide Sox install - $9,625.00 ➢ Repair approximately 175 linear feet of lake bank at $55.00 per foot. ➢ Prep areas of debris/trash for Dredgesox. ➢ Fill 6ft. wide Shoresox with organic media. ➢ Materials consist of the following: Dredgesox, wooden stakes, and organic media. ➢ Includes sod installation. Lake 26 Total $9,625.00 Lake 27 Hole in South Bank - $450.00 ➢ LWM will install 50' of pipe with catch basin Lake 27 Total $450.00 Conditions: 1. Ownership of property is implied by CUSTOMER with acceptance of this Agreement. In the event that CUSTOMER does not expressly own the areas where the above stated services are to be provided, CUSTOMER represents that express permission of the owner is given and that authorization to commence the above mentioned services is allowed. In the event of dispute of ownership, CUSTOMER agrees to hold harmless LWM for the consequences of such services. 2. LWM shall not be responsible for acts beyond its reasonable control, including adverse soil and / or water conditions, adverse weather conditions, unavailable materials, Acts of God, war, acts of vandalism, theft or third party actions. CUSTOMER further states that neither party shall be responsible in damages or penalties for any failure or delay in performance of any of its obligations caused by above named incidences. 3. Invoices submitted for work completed shall be paid within 30 days of receipt. A finance charge of 1.500% per month or an annual percentage rate of 18.000% will be computed on all past due balances. Lake and Wetland Management-West Coast,Inc. (239)313-6947 Office • (239)313-6950 Fax • office@lakeandwetland.com • www.lakeandwetland_com 1 6 1 1 A 3 Agenda Page#43 Erosion Control Agreement Page 5 4. Any incidental activity not explicitly mentioned in this proposal is excluded from the scope of work. 5. This proposal shall be valid for 30 days. 6. If LWM is required to enroll in any third-party compliance programs, invoicing or payment plans that assess fees in order to perform work for CUSTOMER, those charges will be invoiced back to CUSTOMER as invoiced to LWM: 7. LWM will maintain insurance coverage, which includes but is not limited to; General Liability Property Damage, Automobile Liability, and Workman's Compensation at its own expense. 8. No alterations or modifications, oral or written, of the terms contained above shall be valid unless made in writing, and wholly accepted by authorized representatives of both LWM and the CUSTOMER. Customer acceptance - The above prices, specifications and conditions are hereby accepted. GonzaCo.Ayres Gonzalo Ayres Authorized signature Date Lake and Wetland Management, Inc. Heritage Bay CDD Lake and Wetland Management-West Coast, Inc. (239)313.6947 Office • (239) 313-6950 Fax • office@lakeandwetland.com • www.lakeandwetland.com 161 3 DATE: 03/4/2019 Copeland Southern Enterprises,Inc. 1668 Many Road North Fort Myers,Fl,33903 OWNER INFORMATION: PROFESSIONAL SERVICES AGREEMENT BETWEEN COPELAND SOUTHERN ENTERPRISES,INC.AND TELEPHONE NO.: (239)245-7118/306 Fax No: (239)245-7120 Heritage Bay Community Development District in Naples E-MAIL:Justin.Fairclothir inframark.com OWNER INFORMATION: PROJECT MANAGER:Scott Copeland cove landsci'd aol.com OWNER'S ADDRESS: 10154 Heritage Bay Blvd,Naples,FL 34120 FEE AND TYPE: BILL TO THE ATTENTION OF:Justin Faircloth,District Manager Time&Materials based upon the Rate Schedule in effect at the time service is rendered. Estimated Fees: PROJECT NAME:S.E.Side of Lake 19 Flume Installation. $ WORK DESCRIPTION:Remove existing Rip Rap,compact,Form and pour Concrete Not-To-Exceed Fixed Fee based upon the Rate Flume from North side of Sidewalk 20 ft.wide at throat and 5 ft.wide at Lake bank&30 Schedule in effect at the time service is rendered: feet+/-long out to Seasonal Low Water Line(SLW). $ REMARKS: 1)All guest and golfers will need to he notified by the board of the repair project on Lake 19 to stay clear of the equipment during the project. 2)All Sprinkler Lump Sum Fixed Fee: $ 13,775.00 heads 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 Total Fees: S 13,775.00 allow utility 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.E. Side of Lake 19 Flume installation 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. Crews will excavate and remove existing Rip Rap that was improperly installed above the existing Sidewalk and re-install back around bottom of Flume once work has been completed on the flume project. 3. Crews will repair eroded areas,compact and form up a 5 foot wide concrete flume as seen in exhibit below set at the center of the high flow area on the sidewalk out into lake with a 20 foot wide flared opening&5 ft.wide discharge at the Lake's edge with a 6"curbed sides to receive the large quantities of water that flows from the Sidewalk with a 30'+/-length. 4. Concrete will have a light broom finish on top of the 3000 PSI concrete pour. 5. Crews will restore the lawns and slopes back to original condition where equipment crossing has damaged lawns. 6. Work is estimated to take I 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 abov . I have read.understand and agree to these Standard Business Terms. Authorized Signature: Date: 4/15/19 Typed Name&Title: Justin Faircloth I District Manager As approved by the Board at the March 2019 meeting. 1 6 1 1 A 3 Exhibit:S.E.Corner of Lake 19 Concrete Flume Installation&Lake Bank Repair. ( A-g mcv ; I 4 wr-Dg 1414., ..e'V O'sso FLUME DETAIL (I'OR POSITIVE OVERFLOW) 5 I Sk.ORROLON-DING GROLMIE. LEVEL TOOLED RADIUS 5- 4 P.ANN O.5% SLOPE 5" 4 6- 111111 2'R 1 1 Y2"Rebar set and wired framed TOP OF CU RB Expansion Joint EXP. E XP. SIDEWALK JT. 2%, M (OR .0,5% 3000 PSI Concrete 1 6 1 1 A 3 ADDENDUM TO AGREEMENT This ADDENDUM TO AGREEMENT ("Addendum") dated as of the 15th day of April, 2019, by and between the Heritage Bay Community Development District ("DISTRICT") and Copeland Southern Enterprises, Inc. ("CONTRACTOR"). (DISTRICT and CONTRACTOR being collectively referred to herein as the"Parties"). WHEREAS, the Parties entered into a stormwater system erosion restoration ("Agreement")on April 15, 2019; and WHEREAS, the DISTRICT is a "public agency" pursuant to Section 119.0701(1)(b), Florida Statutes, and Chapter 119, Florida Statutes, provides for certain contract requirements related to public records in each public agency contract for services. NOW THEREFORE,the Parties hereby agree as follows: 1. CONTRACTOR agrees to comply with Florida's public records law by keeping and maintaining public records that ordinarily and necessarily would be required by the DISTRICT in order to perform the services under the Agreement by doing the following: upon the request of the DISTRICT's Custodian of Public Records,providing the DISTRICT with copies of or access to public records on the same terms and conditions that the DISTRICT would provide the records and at a cost that does not exceed the cost provided by Florida law;by ensuring that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the term of this Agreement and following completion of the Agreement if the CONTRACTOR does not transfer the records to the DISTRICT; and upon completion of the Agreement by transferring, at no cost,to the DISTRICT all public records in possession of the CONTRACTOR or by keeping and maintaining all public records required by the DISTRICT to perform the services. If the CONTRACTOR transfers all public records to the DISTRICT upon completion of the Agreement, the CONTRACTOR shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If the CONTRACTOR keeps and maintains public records upon completion of the Agreement, the CONTRACTOR shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the DISTRICT, upon request from the DISTRICT's Custodian of Public Records, in a format that is compatible with the information technology systems of the DISTRICT. IF THE CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS WORK ASSIGNMENT, CONTACT THE DISTRICT'S CUSTODIAN OF PUBLIC RECORDS SANDRA DEMARCO, AT INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES 210 N. 1 6 1 1 A 3 UNIVERSITY DRIVE SUITE 702 CORAL SPRINGS,FL 33071,954-753-5841 EXT. 40532,OR SANDRA.DEMARCO@INFRAMARK.COM. 2. Contractor or any subcontractor performing the work described in this Contract shall maintain throughout the term of this Contract the following insurance: (a) Workers' Compensation coverage, in full compliance with Florida statutory requirements,for all employees of Contractor who are to provide a service under this Contract,as required under applicable Florida Statutes AND Employer's Liability with limits of not less than$1,000,000.00 per employee per accident,$500,000.00 disease aggregate,and$100,000.00 per employee per disease. (b) Commercial General Liability"occurrence"coverage in the minimum amount of $1,000,000 combined single limit bodily injury and property damage each occurrence and$2,000,000 aggregate, including personal injury,broad form property damage, products/completed operations,broad form blanket contractual and$100,000 fire legal liability. (c) Automobile Liability Insurance for bodily injuries in limits of not less than $1,000,000 combined single limit bodily injury and for property damage,providing coverage for any accident arising out of or resulting from the operation,maintenance,or use by Contractor of any owned,non-owned,or hired automobiles,trailers,or other equipment required to be licensed. Said insurance shall also to include insured/underinsured motorists coverage in the minimum amount of$100,000 when there are owned vehicles. District,its staff,consultants,agents and supervisors shall be named as an additional insured on all policies required(excluding worker's compensation). Contractor shall furnish District with the Certificate of Insurance evidencing compliance with this requirement. No certificate shall be acceptable to District unless it provides that any change or termination within the policy periods of the insurance coverage,as certified, shall not be effective within thirty(30)days of prior written notice to District. Insurance coverage shall be from a reputable insurance carrier acceptable to District,who licensed to conduct business in the State of Florida,and such carrier shall have a Best's Insurance Reports rating of at least A-VII. If Contractor fails to have secured and maintained the required insurance,District has the right(without any obligation to do so,however),to secure such required insurance in which event,Contractor shall pay the cost for that required insurance and shall furnish, upon demand,all information that may be required in connection with District's obtaining the required insurance. 3. Neither District nor Contractor may assign this Contract without the prior written approval of the other. 2 1 6 1 1 A 3 4. This Contract shall be construed, governed and interpreted in accordance with the laws of the State of Florida. 5. In the event of litigation arising out of either party's obligations under this Contract, sole and exclusive venue shall lie in Lee County, Florida and the prevailing party shall be entitled to recover its attorney's fees and costs from the non-prevailing party, including but not limited to trial level fees, bankruptcy fees and appellate fees. 6. All other provisions to the Agreement shall remain in full force and effect. IN WITNESS WHEREOF,the Parties have caused this Addendum to be executed by their respective duly authorized officers as of the date first above written. District: HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT By: ;'/ Contractor: COPELAND SOUTHERN ENTERPRISES,/ INC. By: ./, / � _/. 3 161 1A 3 DATE: 04/02/2019 Copeland Southern Enterprises,Inc. 1668 Many Road North Fort Myers,Fl,33903 OWNER INFORMATION: PROFESSIONAL SERVICES AGREEMENT BETWEEN COPELAND SOUTHERN ENTERPRISES,INC.AND TELEPHONE NO.: (239)245-7118/306 Fax No: (239)245-7120 Heritage Bay Community Development District in Naples E-MAIL:Justin.FairclotMii•stsen ices.com. OWNER INFORMATION: PROJECT MANAGER:Scott Copeland cotelandsei'aAaol.com OWNER'S ADDRESS: 10154 Heritage Bay Blvd,Naples,FL 34120 FEE AND TYPE: BILL TO THE ATTENTION OF:Justin Faircloth,Assistant District Manager Time&Materials based upon the Rate Schedule in effect at PROJECT NAME:Heritage Bay 2019 Erosion and Drainage Correction Project. the time service is rendered. Estimated Fees: $ WORK DESCRIPTION: Repair over 14 locations of Step Erosion with Coconut Not-To-Exceed Fixed Fee based upon the Rate Schedule in Blanket, Slopes, and Wash outs, Repair and Extend Drainage Pipes within new effect at the time service is rendered: L_ installations and where needed,Sod Installed REMARKS: 1)All guest and golfers will need to be notified by the board,of the repair Lump Sum Fixed Fee: $ .00 done on the Lakes to stay clear of the repair areas and equipment during the project. 2) All Sprinkler heads and lines within the work arca must be clearly marked before Total Fees: $ jio construction begins 3) CSEI will call in a dig ticket 72 hours before work can start to allow utility companies time to mark the underground utilities within the work areas. 4) Price of Proposal will be based on selected options below. CSEI will need a staging area to store equipment and supplies during the project Dear Justin Faircloth In Pursuant to your request,Copeland Southern Enterprises,Inc.is pleased to submit the following proposal for the Erosion Correction project along the 14 Lakes listed below,for the above-referenced project: SCOPE OF SERVICES(Limited to the following pages): 1. Crews will set up MOT around work areas to insure the safety of the residents and guests during the project. 2. Crews will back fill eroded slope with lake material and extend any existing drains out 1.5 ft.below seasonal low water. 3. Crews will install Coconut Erosion Blanket in Slope and install Celebration or Matching Sod once slopes have been repaired. 4. Crews will restore the lawns and slopes back to original condition where equipment crossing has caused any damage. Price of Proposal will be based on selected options below. D Lake#4,Install 12 Catch Basins and Concrete Splash well with 4 inch DW ADS pipe run out&anchored in Lake $ 2,975.00 0 Lake#4,Repair 151 feet of Lake Bank with Coconut Erosion Blanket and matching Sod $ 5,975.00 0 Lake#4,Repair and install 6 new 4"and a 6 inch ADS DW Pipes out beyond SLW&anchored in Lake $ 3,775.00 0 Lake#6,Repair 125 ft.of Lake Bank Erosion w/Coconut Erosion Blanket&Matching Sod laid down to Control Line.........................$ 4,875.00 8 Lake#6,Repair 200 ft.of Lake Bank Erosion w/Coconut Erosion Blanket&Matching Sod laid down to Control Line $ 7,775.00 0 Lake#6,Repair and Extend 6"ADS pipe out 25ft and anchor to Lake Bottom $ 975.00 0 Lake#10,Repair 325 ft.of Step Erosion with Coconut Erosion Blanket&Matching Sod&repair Damage Pipes $ 13,375.00 0 Lake#14,Repair a 10 x 30 ft.Washout with Coconut Erosion Blanket with Recovered fill from Lake Bottom $ 1,175.00 0 Lake#16,Repair over 340'of Lake Bank Erosion,Transplant Plants,Repair and Extend ADS pipes,Install Celebration Sod $ 14,775.00 0 Lake#19,Repair 976 ft.of Step Erosion with Coconut Erosion Blanket and Matching sod and transplant existing plants $37,575.00 0 Lake#21,Repair 83 ft,of Erosion with Coconut Erosion Blanket,Extend pipe&transplant existing plants $ 3,775.00 0 Lake#26,Repair 143 ft.of Erosion with Coconut Erosion Blanket,Transplant existing Plants&install matching Sod $ 5,575.00 0 Lake#27,Repair 147 ft.of Erosion with Coconut Erosion Blanket,Transplant existing Plants&install matching Sod $ 5.775.00 Total Fees For All 13 Lake Locations:$108,375.00 Discount if all 13 Locations are repair at once$-3,300.00 Total Contract fee with discount $105,075.00 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 abov I have read.understand and agree to these Standard Business Terms. f7 / Authorized Signature: -�(due Date: M15119 Typed Name&Title: ,;'Justin Faircloth I District Manager As approved by the Board at the March 2019 meeting. 1 1 6 I 1 A 3 Lake#4 Repair Cost$2,475.00 1. Crews will install 12 Catch Basin and 4 inch DW ADS pipe out past SLW line and Anchor to floor. 2. Fill Material will be recovered from the lake bottom to repair 10 feet+/-of Lake Slope. 3. Crews will install Coconut Erosion Blanket within repaired area and over lay with top soil. 4. Crews will pour a Concrete Splash well around 12"Catch Basin and Sidewalk to capture Run off water from Sidewalk. 5. Crews will restack Rip Rap after Drainage and Bank Repair has been completed. Note:No Sod or additional plants will be needed in this repaired area. . K /r. .'..'_'...,',,-,' f �x }e , ppMwv / . •+nVjV�`c-. '' xfi ,a i 2 As 111 est c. s 4*�� Jw^fi e@}u_ g �f��,�i, '�� ,�..��isx rn+ww".'i' 2 1 6 I 1 A 3 Lake it4 Proposed Lake Bank Repair Cost$5,975.00 1. Crews will recovered Material from the lake bottom to repair 151 foot of Lake Slope. 2. Crews will install Coconut Erosion Blanket within repaired area and over lay with top soil. 3. Crews will Lay Matching Sod down to Lake Control Line. 4 T a yam. gsK ' y ,,A $ a"'y f x '-c9''''''''''''. « 5x atm �� Y ;r.<4.,,,,,"*., y��" �s +€ �, 'mss '��' ,.¢ " "• ,,:."ark ,, 3 1 6 I 1A3 Lake#4 Drainage Repair and Extinction Cost$3,775.00 1. Crews will repair and install 6 new 4"and a 6 inch ADS DW Pipes out beyond SLW Shelf at 7 Locations 2, Note:No Sod or additional plants will be needed in this repaired area. ,ri • 70 k. °` p7, Mas ifr � ,�� _ ^ � ��'�� :, k:� ass .� x � �''�y"� .� .�,, v qv,-,_ hilF Y LF t �2 'RF 11 .6 Ha yt ` YF 4 1 6 1 1 A 3 NW Lake#6/ 125 Ft.of Erosion Proposed Cost$4,875.00 1. Repair 125 ft.Washout with Coconut Erosion Blanket&Recover fill from bake Bottom,Restack Rip Rap,Reinstall existing Plants and install Floratam Sod down to control line. ./1 , r ��: , .4 t?,-T, . . .,. ..., , ,„ .,.., ,,,,t,„..xli.,,,. , ‘,..i., . sed ' y 4 NW Lake#6/200 Ft of Erosion Proposed Cost$7,775.00 Repair 200 ft.Washout with Coconut Erosion Blanket&Recover fill from Lake Bottom,Reinstall existing Plants and install Floratam Sod down to control line. \ t. ggg !nom 5 1 6 | 1 A 3 Lake#6 Damaged6"ADS Pipe Repair and extmaCost*qs.00 I. Repair and Extend 6"ADS pipes out 25ft and anchor to Lake SA_with 4ft sel anchors. 2. Note:No Sod or additional plants will be needed inthsrepaired area. . . . , > / ; � < « lit \ y . « . ° \� \ t §2 2 i fit \ \\ / © • < \ ' \ '% : < \� } �> > . »� % � � � < ,-,; : \ . . . ? - ƒ ?w »» . 161 1A3 Lake#10 Proposed Repair Cost$ 13,375.00 1. Repair 325 ft.Step Erosion with Coconut Erosion Blanket&Recovered fill from Lake Bottom,and install Celebration Sod down to control line. 2. Repair and Extend Damage and exposed drainage pipe on South East slope. 3. Install matching Sod Down to Control Line of Lake 10. • .., I 'q it ^&-i ¢.tom 7 1611A3 Lake#14 Proposed Repair Cost$ 1,175.00 1. Crews will Repair a 10 x 30 ft.Washout with Coconut Erosion Blanket with Recovered fill from Lake Bottom. 2. Note:No Sod or additional plants will be needed in this repaired area. It 3 • « , a• , 7 ,c . 41Ott 8 1 6 1 1 A 3 Lake#16 Proposed RepairCo$ !¢73.00 I. Restore 340 ft.of steep erosnw»Coconut Erosion Blanket with Recovered fill from Lake BoAG install Celebration Sod down to control line, 2. Extend 2 or 3 ADS Pipes out past repairs and anchored down 1.5 ft.below s w 411' � 41 ' i . . . . � . . . . � � . . . , / \ . . 2. \ z . . . . . ® d \ l < ` \\ . . . . < t / \ � K • ' y � ^ ` \ .� e- „. .�~ . . y ` f ƒ \ \ ƒ , •. �. 9 161 1A3 Lake#19 Proposed Repair Cost$37,575.00 1. Repair 976 ft.Step Erosion with Coconut Erosion Blanket&Recover fill from Lake Bottom,Reinstall existing Plants after slope has been repaired or install Celebration Sod down to control line. , A 4.'T',::;,..: , 17 ,.-„ fit r � le rdo 460.10 1 6 | 1 A 3 Lake#21 Proposed RepairCost$l,77i00 1. Repair over 83 ft.of Erosion with Coinn Erosion Blanket and Tr_plmexisting Plants back within work area&i install matching Sod down to control line. 2. RepairndExt d Damage 6 inch ADS drainae pipe on South East slope. & \ y y \\ / /y\� , / . z . . : . � w 7 « \ . . . . . y ' , . . . . ' 4%, . . . �. . �� y y >. . . \ {?» . . . . . .y >y , k. . . a . y » i?? i ` ® y\ « � \ ? 2 \ \» © : . \ 11 1 6 1 1 A 3 Lake#26 Proposed Repair Cost$5,575.00 1.Repair over 143 ft.of Erosion with Coconut Erosion Blanket and Transplant existing Plants back within work area& install matching Sod down to control line. 1 .C.. _ Ca F Lake#24 Proposed Repair Cost$5,775.00 3. Repair over 147 ft.of Erosion with Coconut Erosion Blanket and Transplant existing Plants back within work area&install matching Sod down to control line. r, s 1 ' - . � "fit fr J' f 5 .,��'� :. - tikes 12 1 6 I 1 A 3 ADDENDUM TO AGREEMENT This ADDENDUM TO AGREEMENT("Addendum")dated as of the 15th day of April, 2019, by and between the Heritage Bay Community Development District ("DISTRICT") and Copeland Southern Enterprises, Inc. ("CONTRACTOR"). (DISTRICT and CONTRACTOR being collectively referred to herein as the"Parties"). WHEREAS, the Parties entered into a stormwater system erosion restoration ("Agreement")on April 15,2019; and WHEREAS, the DISTRICT is a "public agency" pursuant to Section 119.0701(1)(b), Florida Statutes, and Chapter 119, Florida Statutes, provides for certain contract requirements related to public records in each public agency contract for services. NOW 'THEREFORE,the Parties hereby agree as follows: 1. CONTRACTOR agrees to comply with Florida's public records law by keeping and maintaining public records that ordinarily and necessarily would be required by the DISTRICT in order to perform the services under the Agreement by doing the following: upon the request of the DISTRICT's Custodian of Public Records,providing the DISTRICT with copies of or access to public records on the same terms and conditions that the DISTRICT would provide the records and at a cost that does not exceed the cost provided by Florida law;by ensuring that public records that are exempt or confidential and exempt from public records disclosure requirements arc not disclosed except as authorized by law for the duration of the term of this Agreement and following completion of the Agreement if the CONTRACTOR does not transfer the records to the DISTRICT; and upon completion of the Agreement by transferring, at no cost,to the DISTRICT all public records in possession of the CONTRACTOR or by keeping and maintaining all public records required by the DISTRICT to perform the services. If the CONTRACTOR transfers all public records to the DISTRICT upon completion of the Agreement, the CONTRACTOR shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If the CONTRACTOR keeps and maintains-public records upon completion of the Agreement, the CONTRACTOR shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the DISTRICT, upon request from the DISTRICT's Custodian of Public Records, in a format that is compatible with the information technology systems of the DISTRICT. IF THE CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS WORK ASSIGNMENT, CONTACT THE DISTRICT'S CUSTODIAN OF PUBLIC RECORDS SANDRA DEMARCO, AT INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES 210 N. 161 1A UNIVERSITY DRIVE SUITE 702 CORAL SPRINGS,FL 33071,954-753-5841 EXT. 40532, OR SANDRA.DEMARCO@INFRAMARK.COM. 2. Contractor or any subcontractor performing the work described in this Contract shall maintain throughout the term of this Contract the following insurance: (a) Workers' Compensation coverage,in full compliance with Florida statutory requirements,for all employees of Contractor who are to provide a service under this Contract,as required under applicable Florida Statutes AND Employer's Liability with limits of not less than$1,000,000.00 per employee per accident,$500,000.00 disease aggregate,and$100,000.00 per employee per disease. (b) Commercial General Liability"occurrence"coverage in the minimum amount of $1,000,000 combined single limit bodily injury and property damage each occurrence and$2,000,000 aggregate,including personal injury,broad form property damage, products/completed operations,broad form blanket contractual and$100,000 fire legal liability. (c) Automobile Liability Insurance for bodily injuries in limits of not less than $1,000,000 combined single limit bodily injury and for property damage,providing coverage for any accident arising out of or resulting from the operation,maintenance,or use by Contractor of any owned,non-owned,or hired automobiles,trailers,or other equipment required to be licensed. Said insurance shall also to include insured/underinsured motorists coverage in the minimum amount of$100,000 when there are owned vehicles. District,its staff,consultants,agents and supervisors shall be named as an additional insured on all policies required(excluding worker's compensation). Contractor shall furnish District with the Certificate of Insurance evidencing compliance with this requirement. No certificate shall be acceptable to District unless it provides that any change or termination within the policy periods of the insurance coverage,as certified, shall not be effective within thirty(30)days of prior written notice to District. Insurance coverage shall be from a reputable insurance carrier acceptable to District,who licensed to conduct business in the State of Florida,and such carrier shall have a Best's Insurance Reports rating of at least A-VII. If Contractor fails to have secured and maintained the required insurance, District has the right(without any obligation to do so,however),to secure such required insurance in which event,Contractor shall pay the cost for that required insurance and shall furnish, upon demand,all information that may be required in connection with District's obtaining the required insurance. 3. Neither District nor Contractor may assign this Contract without the prior written approval of the other. 2 1 6 I 1 A 3 This Contract shalland interpreted 4. h s be construed, governed erp eted in accordance with the laws of the State of Florida. 5. In the event of litigation arising out of either party's obligations under this Contract, sole and exclusive venue shall lie in Lee County,Florida and the prevailing party shall be entitled to recover its attorney's fees and costs from the non-prevailing party,including but not limited to trial level fees,bankruptcy fees and appellate fees. 6. All other provisions to the Agreement shall remain in full force and effect. IN WITNESS WHEREOF,the Parties have caused this Addendum to be executed by their respective duly authorized officers as of the date first above written. District: HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT By: /.r 1 '�' //s r , 1 • Contractor: COPELAND SOUTHERN ENTERPRISES,INC. By: .. 3 161 1A 3 Copeland Southern Enterprises Inc. INVOICE 1668 Many Road, North Fort Myers, FL, 33903 Phone: 239-995-3684 Fax: 239-995-0058 Email: copelandsei©aol.com INVOICE#200 DATE:05-17-2019 To:Heritage Bay CDD,C/O Inframark Jw.tin Vaai3 cloth I CAM,CDM I District Manager 5911 Country Lakes Drive Fort Myers,FL 33905 Office:239-245-7118 EXT. 306 F.O.B. SALESPERSON P.O.NUMBER REQUISITIONER SHIPPED VIA POINT . DUE DATE Scott Copeland 05-17-19 QUANTITY DESCRIPTION LINE ITEM TOTAL Extended 2 Pipes& Extended 8&10 Inch pipes into lake 10,Repaired 325 feet of Lake Bank with Line Item 7 ' $13,375.00 Lake Restoration#10 Coconut Erosion Blanket and Sod. Extended 3 Pipes& Extended 4,6&10 Inch pipes into lake 16,Repaired 340 feet of Lake Bank Line Item 9 $14,775.00 Lake Restoration#16 with Coconut Erosion Blanket and Sod. SUBTOTAL $28,150.00 SALES TAX ! 0.0 SHIPPING&HANDLING 0.0 j TOTAL DUE ' $28,150.00 Make all checks payable to Copeland Southern Enterprises Inc. If you have any questions concerning this invoice, please contact Scott. THANK YOU FOR YOUR BUSINESS! 1 6 1 1 A 3 DATE: 02/14/2019 Copeland Southern Enterprises,Inc. 1668 Many Road North Fort Myers,Fl,33903 OWNER INFORMATION: PROFESSIONAL SERVICES AGREEMENT BETWEEN COPELAND SOUTHERN ENTERPRISES,INC.AND TELEPHONE NO.: (239)245-7118/306 Fax No: (239)245-7120 Heritage Bay Community Development District in Naples E-MAIL:Justin.1'aircloth(i'iinfi•amark.cont OWNER INFORMATION: PROJECT MANAGER:Scott Copeland copclandsci'u_?aol.conl OWNER'S ADDRESS: 101541 teritage Bay Blvd,Naples,FL 34120 FEE AND TYPE: BILL TO THE ATTENTION OF:Justin Faircloth,District Manager Time&Materials based upon the Rate Schedule in effect at the time service is rendered. Estimated Fees: PROJECT NAME:Lake 5 Terrace 1,Restoration&Rut Repair Project $ WORK DESCRIPTION: Re-build slopes with recovered material, install Coconut Not-To-Exceed Fixed Fee based upon the Rate Erosion Blanket, Back fill and level out ruts in lawns within 20' lake maintenance Schedule in effect at the time service is rendered: easement caused from sky lift work and install new matching sod. $ 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 Sprinkler heads Lump Sum Fixed Fee: $ 2,775.00 and lines within the work arca 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: $ 2,775.00 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 Repairs needed to the S.E.corner of lake 5 Erosion&Rut Repairs for the above-referenced project: SCOPE OF SERVICES(Limited to the following): 1. Crews will set up MOT around work areas to ensure safety during the project and removed once job has been completed. 2. Crews will excavate and reclaimed material from Lake 5 bottom and back fill S.E.Bank where Sky Lift sank and damaged the Lake slope in 2 areas, crews will re-enforcing slope with Coconut Erosion Blanket to stabilize the bank and it bring it back to the proposed grade. 3. 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 down to control line on lake side. 4. Crews will back fill Ruts within the 20'lake casement&level high area to match the surrounding terrain and slopes. 5. 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: 6/11/19 Typed Name&Title: (; Justin Faircloth-District Manager-As approved by the Board at the 2/14/19 meeting 161 1A3 Exhibit:Terrace 1,S.E.Lake 5 Rut&Lake Slope Restoration Areas kaCit2t.. 17 a ‘t v-:. --- i m f : li • as. ... c "r- say .4.4„t....,,,. „ ,, 1 6 1 1 A 3 DATE: 02/14/2019 Copeland Southern Enterprises,Inc. 1668 Many Road North Fort Myers,Fl,33903 OWNER INFORMATION: ----PROFESSIONAL - -- - ---- PROFESSIONAL SERVICES AGREEMENT BETWEEN [ COPELAND SOUTHERN ENTERPRISES,INC.AND TELEPHONE NO.: (239)245-7118/306 Fax No: (239)245-7120 Heritage Bay Community Development District in Naples E-MAIL:Justin.Faircloth(a)inframark.com OWNER INFORMATION: PROJECT MANAGER:Scott Copeland cope Ian dsci'ii`aol.com OWNER'S ADDRESS: 10154 Heritage Bay Blvd,Naples,FL 34120 FEE AND TYPE: BILL TO THE ATTENTION OF:Justin Faircloth,District Manager Time&Materials based upon the Rate Schedule in effect at the time service is rendered. Estimated Fees: PROJECT NAME:Lake 5 Terrace 2,Restoration&Rut Repair Project $ WORK DESCRIPTION: Re-build slopes with recovered material, install Coconut Not-To-Exceed Fixed Fee based upon the Rate Erosion Blanket, Back fill and level out ruts in lawns within 20' lake maintenance Schedule in effect at the time service is rendered: easement caused from sky lift work and install new matching sod. $ 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 Sprinkler heads Lump Sum Fixed Fee: $ 7,775.00 and lines within the work arca 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: $ 7,775.00 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 Repairs needed to the S.E.corner of lake 5 Erosion&Rut Repairs for the above-referenced project: SCOPE OF SERVICES(Limited to the following): 1. Crews will set up MOT around work areas to ensure safety during the project and removed once job has been completed. 2. Crews will excavate and reclaimed material from Lake 5 bottom and back fill S.E.Bank where Sky Lift sank and damaged the Lake slope along large areas as seen below,crews will re-enforcing slope with Coconut Erosion Blanket to stabilize the bank and it bring it back to the proposed grade. 3. 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 down to control line on lake side. 4 Crews will back fill Ruts within the 20' lake easement&level high area to match the surrounding terrain and slopes. 5. 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 4 239-707-6806.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: / '�iia"� Date: 6/11/19 Typed Name&Title: (,' Justin Faircloth-District Manager-As approved by the Board at the 2/14/19 meeting 161 1A3 ...,,,- Exhibit: Terrace 2,S.E.Lake 5 Rut&Lake Slope Restoration Areas , ... ,„.,,,,*. " tttt46° •;-set. ..- - ,, , Ct'71.7.1,,e),-,"i.. 4tie„,,t,.., ,,,V7*"'""' - '' ' ';',,,.,.t:,..'''''-'''''' - islt ','",„:SA • 1:.4,4_ I - I ' ,,,,, ''' ' ',.';,-,'''.,-N, ,•,. i 4 L.,,,, V,... . ;,.. .-., . # e. . „ • -. .._ . ' I it — — ... . . . .• ,.. , . .,> . . .. • '•-.,,. t,4t.t . , .. , e" • —, . t ; , - .i., .„ . -,.. . , , I I& ,/ * ., .., .;'--- f,--) ' ' ,, . , I • ' * I , . . .., ttt'te I t .1-, . • '' ‘1111 -,:: 4..-. l':., ' -f. . lt, # 1 t:, A.,. • , - t.,...",..4, .. ., , ;Xl• 1 F 1 ,,„ I 1 t 1 . ... .. ., ::44: . 1 .- . ' . • 4 ..., I 0 . , , ,,,, , ., ...,...-...........,...,.....„. ,.„ . 1611A3 Potential Transfer of Boulder Lake April 22, 2019 Objective: Transfer the Boulder Lake"water area"to The Quarry Community Development District(TQ CDD) Why do this: • Minimizes the exposure to HB entities in terms of TQ insistence on difficult terms required to maintain the lake free of Illinois Pond Weed. TQ CDD can maintain the aquatic vegetation in Boulder Lake to the level desired,as its residents are the exclusive users of the lake for recreational purposes. • Gets HB CDD beyond the main issue of TQ providing limited indemnification and defense to the HB entities (HB CDD and the HB Community Association)which has been the main issue in finalizing the document "Right of Use and Indemnification." • indemnification of HB entities only then becomes pertinent for Heritage Lake Scope of the Transfer: • For HB COD:Only transfers the actual water area of Boulder Lake while the HB CDD maintains the actual lake bank areas(north,east and south)in terms of ongoing lake bank maintenance responsibilities(regular O&M as well as any unforeseen required lake bank stabilization projects) • For TQ COD: CDD becomes responsible for all maintenance of the lake water area in terms of the control of the Illinois Pond Weed as determined by them and the Quarry Community Association On-Going Responsibilities: • HB CDD: o Renegotiate the contract with LWM for full maintenance of Heritage Lake only as well as the entire littoral shelf area along the south bank of Boulder Lake to also include maintaining the "canal" which runs from the actual lake into the control structure L30/COCO2. o Continued control of and responsibilities for the ongoing maintenance requirements of control structure L30/COCO2 (on-going O&M as well as any unforeseen future major maintenance/stabilization/improvement requirements) o Include language permitting HB CDD lake maintenance company to utilize the boating ramp at the west end of Boulder Lake for access to our lake o Potentially eliminate or substantially reduce the scope and cost of utilizing a drone device to monitor the IPW(only required for Heritage Lake) • TQ CDD: o Free to utilize any means of controlling the IPW for boating purposes as they determine to be most effective(chemical treatments and/or use of their Eco Harvester machine). o Free to permit any location of and/or use of the slalom course as determined by the QCA • TQ QCA: o Renegotiated Boating Regulations would continue to apply to both lakes(Boulder and Heritage) in terms of swimming restrictions along HB COD and HB Club lake banks. Boating Regulations would apply in their entirety for Heritage Lake Board review and request for 3/22/19 meeting: • Authorize the Chair, along with legal counsel, engineer and inframark, to investigate all potential requirements for the transfer of Boulder Lake to TQ COD. 1 6 1 1 A 3 • If it is determined that the transfer of Boulder Lake is possible,both legally and logistically,authorize the Chair and District Manager to call a meeting with TQ representatives(CDD and QCA). Meeting to also be attended by COD legal counsel. Issues to Consider in Boulder Lake Transfer: Issue Comment Parties Involved T.imine Considerations Entity involved as transferee The CDD as a public Board, Inframark, This is the entity cannot give CYK threshold issue to property to a determine private entity,but whether the there is some ability transfer is feasible to transfer property and any further to another public steps are public entity that warranted assumes obligations for it. Likely,we would have to deal with TQ CDD. Confirm transfer will not violate trust We would need to Inframark,CYK Relatively short to indenture from bonds make sure the If deemed review unless transfer of the lake necessary after further consents to the TQ COO(prior review,Raymond are necessary to the retirement of James the bonds)would not violate any covenants of the indenture. Permit Compliance/Permit Transfers We should review CPH,Inframark Relatively short to whether the If deemed review unless transfer would be necessary after consents or prohibited by any review,SFWMD modifications permit from or other were required. SFWMD or other governmental entity entity Interlocal Agreement We would amend CYK,Inframark, Draft some of the Board amendment, language to make approval by both sure that after any bodies,recording. transfer the Approx.60-90 allocation of days responsibility is correct Umbrella Governing Documents We should verify CPH,Inframark Relatively short to that there are not If deemed review unless issues in the necessary after further consents umbrella governing review, Umbrella are necessary documents that Association might limit the 1 6 1 1 A 3 transfer. Likely not, but worth verifying. CDD Boundary The lake would still If raised,CYK and A boundary be within the HB Board amendment could CDD boundary. take 3-6 months That should not to prepare and matter,but it is process with the possible the TQ CDD County. might raise an issue regarding the property being within HB CDD's boundaries. There would really have to be a persuasive reason to incur the additional costs and time of an amendment process. Legal Description of Tract to be The conveyance is CPH 45-60 days; Conveyed;Confirm Conveyance is a presumed to be If subdivision or permitted subdivision under Collier only a portion of split required,it County regulations Tract L31(i.e. would take longer presuming shorelines would be held out of the conveyance) Conveyance/Documents/Reservations Work on the CYK,Board TBD based upon of Easements/Restrictions on TQ conveyance discussions with CDD's future use of lake parcel documents, TQ CDD including any reservation of easements for access,drainage, water testing and lake bank maintenance over the parcel being conveyed 1611 A3 Agenda Page#45 — \ 951 Yamato Road • Suite 280 \` Boca Rj02728 ton, Florida 33431 Grau (561)9 F 51)994-5823 CERTIFIED PUBLIC ACCOU& AssociatesIN'7AN]'S www.graucpa.com March 8,2019 To Board of Supervisors Heritage Bay Community Development District 210 N. University Drive,Suite 702 Coral Springs,FL 33071 We are pleased to confirm our understanding of the services we are to provide Heritage Bay Community Development District, Collier County,Florida("the District")for each of the fiscal years ended September 30,2018 and 2019.We will audit the financial statements of the governmental activities each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Heritage Bay Community Development District as of and for each of the fiscal years ended September 30. 2018 and 2019. In addition,we will examine the District's compliance with the requirements of Section 218.415 Florida Statutes.This letter serves to renew our agreement and establish the terms and fee for the 2018 and 2019 audits. Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the District's basic financial statements. Such information,although not a part of the basic financial statements,is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic,or historical context.As part of our engagement,we will apply certain limited procedures to the District's RSI in accordance with auditing standards generally accepted in the United States of America, These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 1) Management's Discussion and Analysis. 2) Budgetary comparison schedule Audit Objectives The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented,in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards. issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions.We will issue a written report upon completion of our audit of the District's financial statements.We cannot provide assurance that an unmodified opinion will be expressed.Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs.If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If,for any reason,we are unable to complete the audit or are unable to form or have not formed an opinion,we may decline to express an opinion or issue a report,or may withdraw from this engagement. We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations,contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards.The report on internal control and on compliance and other matters will include a paragraph that states (1)that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing. and not to provide an opinion on the effectiveness of the District's internal control on compliance, and(2)that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards 1 6 1 1 A 3 2 Agenda Page#46 for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements. Examination Objective The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute 218.415 in accordance with Rule 10.556(10)of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion.We will issue a written report upon completion of our examination of the District's compliance.The report will include a statement that the report is intended solely for the information and use of management,those charged with governance,and the Florida Auditor General, and is not intended;o be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District's compliance is other than unmodified,we will discuss the reasons with you in advance.If,for any reason,we are unable to complete the examination or are unable to form or have not formed an opinion we may decline to express an opinion or issue a report,or may withdraw from this engagement. Other Services We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities. Management Responsibilities Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination.The accuracy and completeness of such information is also management's responsibility.You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter.Further,you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience:evaluate the adequacy and results of those services;and accept responsibility for them. Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities,to he,p ensure that appropriate goals and objectives are met;following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws,regulations,contracts,and grant agreements.You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S generally accepted accounting principles,and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements. Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with(1)access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements,(2)additional information that we may request for the purpose of the audit,and(3) unrestricted access to persons within the government from whom we determine it necessary 10 obtain audit evidence. Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate,to the financial statements taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud,and for informing us about all known or suspected fraud affecting the government involving(1)management,{2)employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees,former employees,grantors,regulators,or others. In addition,you are responsible for identifying and ensuring that the government complies with applicable laws, regulations,contracts,agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations,contracts or grant agreements,or abuse that we report. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements,performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also 161 1A3 3 Agenda Page#47 responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions,for the report. and for the timing and format for providing that information. With regard to the electronic dissemination of audited financial statements,ircluding financial statements published electronically on your website,you understand that electronic sites are a means to distribute information and,therefore,we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document. Audit Procedures—General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore,our audit will involve judgment about the number of transactions to be examined and the areas to be tested.An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement,whether from(1)errors,(2)fraudulent financial reporting,(3)misappropriation of assets,or(4)violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions,there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planred and performed in accordance with U.S.generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements.Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories,and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements:compliance with laws,regulations,contracts,and grant agreements;and other responsibilities required by generally accepted auditing standards. Audit Procedures—Internal Control Our audit will include obtaining an understanding of the government and its environment,including internal control,sufficient to assess the risks of material misstatement of the financial statements and to design the nature,timing,and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements.Our tests,if performed,wiN be less in scope than would be necessary to render an opinion on internal control and, accordingly,no opinion will be expressed in our report an internal control issued pursuant to Government Auditing Standards. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards. Audit Procedures--Com pi lance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement,we will perform tests of the District's compliance with the provisions of applicable laws,regulations,contracts,agreements,and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. Engagement Administration,Fees,and Other We understand that your employees will prepare all confirmations we request and will locate any documents selected by us for testing. The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties.These parties may intend,or decide,to distribute the copies or information contained therein to others,including other governmental agencies.Notwithstanding the foregoing,the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under 16I 1A3 Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation. Our fee for these services will not exceed$5,800 for the September 30,2018 audit. The fee for fiscal year 2019 will not exceed $5,900,unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued. We will complete the audit within prescribed statutory deadlines, with the understanding that your employees will provide information needed to perform the audit on a timely basis. The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding,we will contact the party(ies)contesting the audit finding for guidance prior to destroying the audit documentation. Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination,even if we have not completed our report.You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination.The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary.we will discuss it with you and arrive at a new fee estimate. This agreement may be renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees.The fee for each annual renewal will be agreed upon separately. The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau&Associates. Upon any termination of this agreement, Grau &Associates shall be entitled to payment of all work and/or services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have against Grau&Associates. We will provide you with a copy of our most recent external peer review report and any letter of comment,and any subsequent peer review reports and letters of comment received during the period of the contract.Our 2016 peer review report accompanies this letter We appreciate the opportunity to be of service to Heritage Bay Community Development District and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter,please sign the enclosed copy and return it to us. Very truly yours, Grau&Associates Racquet McIntosh RESPONSE: This lettet;'corrctly is forth the understanding of Heritage Bay Community Development District. Title)/ District Manager Date: 3-22-19 i % i % $ -Ck $ + 0) #t 0) 7,%•G _ %\$ % CD 0tt kX0 ` \ $ ° � % CI \lle k _% � �% % &o $ « W \ \\k 0 .� + � 6 ,� �ƒ % a 0ftd � � » » f 5 % �% Rte, u kap © % �_ c 45 % 0 0 k /1k t . § 6 \ \% � t l) Cr— S 0 3 ' Pek %« � % \&�% - / ■G PA k $kk 6 A0 , % /$ {� 0, _ ƒ 161 1 A 3 HERITAGE BAY Community Development District Financial Report February 28, 2019 (Unaudited) Prepared by 0NFRAMARK 161 1A 3 HERITAGE BAY Community Development District Table of Contents FINANCIAL STATEMENTS Pages Balance Sheet-All Funds 1 Statement of Revenues, Expenditures and Changes in Fund Balance General Fund 2-3 Debt Service Fund 4 Construction Fund 5 SUPPORTING SCHEDULES Trend Report 6-7 Non-Ad Valorem Special Assessments 8 Cash and Investment Report 9 Construction Report Schedule 10 Requisitions List 11 -13 Bank Reconciliation 14 Check Register&Invoice Copies 15-16 1 6 1 1 A 3 HERITAGE BAY Community Development District Financial Statements (Unaudited) February 28, 2019 1 6 1 1 A 3 HERITAGE BAY Community Development District Governmental Funds Balance Sheet February 28, 2019 2018 SERIES 2018 SERIES CONSTRUC DEBT TION& GENERAL SERVICE ACQUISITIO ACCOUNT DESCRIPTION FUND FUND N FUND TOTAL ASSETS Cash-Checking Account $ 1,010,264 $ - $ - $ 1,010,264 Due From Other Funds - 772,312 - 772,312 Investments: Money Market Account 468,931 - - 468,931 Construction Fund - - 786,606 786,606 Interest Fund(A-2) - 13,724 - 13,724 Prepayment Account - 3,635 - 3,635 Reserve Fund - 392,018 - 392,018 Revenue Fund - 861,113 - 861,113 TOTAL ASSETS $ 1,479,195 $ 2,042,802 $ 786,606 $ 4,308,603 LIABILITIES Accounts Payable $ 7,055 $ - $ - $ 7,055 Due To Other Funds 772,312 - - 772,312 TOTAL LIABILITIES 779,367 - - 779,367 FUND BALANCES Restricted for: Debt Service - 2,042,802 - 2,042,802 Capital Projects - - 786,606 786,606 Assigned to: Operating Reserves 95,041 - - 95,041 Reserves-Erosion Control 14,687 - - 14,687 Reserves-Lakes 93,750 - - 93,750 Reserves-Loan 4,750 - - 4,750 Reserves-Stormwater System 18,455 - - 18,455 Unassigned: 473,145 - 473,145 TOTAL FUND BALANCES $ 699,828 $ 2,042,802 $ 786,606 $ 3,529,236 TOTAL LIABILITIES&FUND BALANCES $ 1,479,195 $ 2,042,802 $ 786,606 $ 4,308,603 Page 1 1 6 1 1 A HERITAGE BAY Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending February 28,2019 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest-Investments $ 400 $ 167 $ 2,065 $ 1,898 Interest-Tax Collector - - 782 782 Special Assmnts-Tax Collector 355,190 339,978 337,408 (2,570) Specials Assmnts-Lakes 30A&308 60,923 58,352 57,873 (479) Special Assmnts-Reserves 31,250 29,931 29,686 (245) Special Assmnts-Discounts (17,895) (17,139) (16,377) 762 TOTAL REVENUES 429,868 411,289 411,437 148 EXPENDITURES Administration P/R-Board of Supervisors 12,000 5,000 3,000 2,000 FICA Taxes 918 383 230 153 ProfServ-Dissemination Agent 1,500 - 625 (625) ProfServ-Engineering 14,000 5,833 1,475 4,358 ProfSery-Legal Services 10,000 4,167 1,268 2,899 ProfServ-Mgmt Consulting Sery 44,972 18,738 18,738 - ProfServ-Property Appraiser 6,710 6,710 6,710 - ProfServ-Special Assessment 6,200 6,200 6,200 - ProfServ-Web Site Maintenance 1,000 417 417 - Auditing Services 3,914 - - - Postage and Freight 2,500 1,042 162 880 Insurance-General Liability 15,389 15,389 7,750 7,639 Printing and Binding 1,339 558 747 (189) Legal Advertising 3,700 1,542 546 996 Misc-Bank Charges 100 - 1 (1) Misc-Assessmnt Collection Cost 8,948 8,569 8,172 397 Misc-Web Hosting 900 375 1,612 (1,237) Office Supplies 100 - - - Annual District Filing Fee 175 175 175 - Total Administration 134,365 75,098 57,828 17,270 Page 2 1611x3 HERITAGE BAY Community Development District General Fund Statement of Revenues,Expenditure's and Changes in Fund Balances For the Period Ending February 28,2019 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) Field ProfSery-Field Management 12,688 5,287 7,287 (2,000) R&M-Contingency 198 83 - 83 Total Field 12,886 5,370 7,287 (1,917) Lakes and Ponds Contracts-Lake and Wetland 71,200 29,667 28,000 1,667 Contracts-Water Analysis 9,861 4,109 - 4,109 Contracts-Water Quality 27,700 25,392 19,450 5,942 Contracts-Lakes 30A&30B 12,000 5,000 5,000 - Contract-Sediment Testing 6,675 6,675 6,675 - R&M-Aguascaping 8,500 3,542 - 3,542 R&M-Stormwater System 4,000 3,000 3,000 - R&M-Lake Erosion 84,713 35,297 - 35,297 R&M-Contingency 8,263 3,443 4,250 (807) Reserve-Lakes 31,250 31,250 - 31,250 Reserve-Stormwater System 18,455 18,455 - 18,455 Total Lakes and Ponds 282,617 165,830 66,375 99,455 TOTAL EXPENDITURES 429,868 246,298 131,490 114,808 Excess(deficiency)of revenues Over(under)expenditures - 164,991 279,947 114,956 Net change in fund balance S - $ 164,991 $ 279,947 $ 114,956 FUND BALANCE,BEGINNING(OCT 1,2018) 419,881 419,881 419,881 FUND BALANCE,ENDING $ 419,881 $ 584,872 $ 699,828 Page 3 1 6 1 1 A 3 HERITAGE BAY Community Development District 2018 Series Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending February 28,2019 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest-Investments $ - $ - $ 4,162 $ 4,762 Special Assmnts-Tax Collector 1,689,155 1,616,813 1,604,590 (12,223) Special Assmnts-Discounts (67,566) (64,673) (61,836) 2,837 TOTAL REVENUES 1,621,589 1,552,140 1,547,516 (4,624) EXPENDITURES Administration ProfServ-Arbitrage Rebate 600 - - - ProfServ-Property Appraiser 25,337 25,337 19,629 5,708 ProfServ-Trustee Fees 5,157 - Misc-Assessmnt Collection Cost 33,783 32,335 30,855 1,480 Total Administration 64,877 57,672 50,484 7,188 Debt Service Principal Debt Retirement 990,000 - - - Interest Expense 597,305 298,653 309,061 (10,408) Total Debt Service 1,587,305 298,653 309,061 (10,408) TOTAL EXPENDITURES 1,652,182 356,325 359,545 (3,220) Excess(deficiency)of revenues Over(under)expenditures (30,593) 1,195,815 1,187,971 (7,844) OTHER FINANCING SOURCES(USES) ' Interfund Transfer-In - - 26,398 26,398 Contribution to(Use of)Fund Balance (30,593) - - TOTAL FINANCING SOURCES(USES) (30,593) - 26,398 26,398 Net change in fund balance $ (30,593) $ 1,195,815 $ 1,214,369 $ 18,554 FUND BALANCE,BEGINNING(OCT 1,2018) 828,433 828,433 828,433 FUND BALANCE,ENDING $ 797,840 $ 2,024,248 $ 2,042,802 Page 4 161 1A 3 HERITAGE BAY Community Development District 2018 Series Construction and Acquisition Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending February 28,2019 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest-Investments $ - $ - $ 6,878 $ 6,878 TOTAL REVENUES • - 6,878 6,878 EXPENDITURES Construction In Progress Construction in Progress - - 168,364 (168,364) Total Construction In Progress - - 168,364 (168,364) TOTAL EXPENDITURES - - 168,364 (168,364) Excess(deficiency)of revenues Over(under)expenditures - - (161,486) (161,486) Net change in fund balance $ - $ - $ (161,486) $ (161,486) FUND BALANCE,BEGINNING(OCT 1,2018) • 948,092 FUND BALANCE,ENDING $ - $ - $ 786,606 Page 5 1 6 1 1 A 3 HERITAGE BAY Community Development District Supporting Schedules February 28, 2019 Isr Q WIIIIIP 4> N � 8228 s 22 ••V2 � o88'2222 ao 8288 2 "o 0 a M N r 'elm j arn $ aq omnoomnS 4.e8e, elS mmg ,-rS i � .. M ccLL ro ' < �4 e y Ta▪ $ 2e> a 1 Q m «, a a) c W W N VV A M O H OO N i O N 'O 8 8 zit' a. W O G 2- _ 4 Nv G U , 9Q ^ N NO HI F n Cr - t N 0. Te, g N i dN Jm NeoffiMo - M N _ea . COen W4.0 CO 0 Mo o In h o M1 ro o N 6. 1^n N- • Of M ^ 2 m W r S m C O ' b " 4 2 ' N ' N c2 i 4 . C Q▪T r • Cr r m Ca LL a = rn 2 , r . , r R o ,- , .. ,, QW ^ , N m . . , ,o ' N pa- m O• N C 14 N r - m o ,o 0 r. , 0 C41 44- Ol d 0) tp M1 er M m tV L Q 3c co ., -o CW Mm , 8 `� . ti 2CNI ^ 0 � A OO m s W a) yN CL a ' - oi .n Y L Q ` N IX g z N Nei CO M I. O 0 C CO CcaM X 2 2 2' m rei $" M M R W • " • 8 '4 N d w Cl)4. 2 .. 8 2 N 2 2 -v7 - N S n ' 7 tm�. ^' W N �i N ' ' N N O Q N r N t4/ ti., N U N 0 0 6) a) 4 z o c °tl °' Rt F N d .a co H " s't6 .= m r 3 g CO N c EZ abo .Sz v aca .2d .n V 5 u E d W 0 v cai !2 _ c c �+f '- a $' m g rTi g 2 t m (6 „ A o w • -- N - / - 1.-,6 64 C a c ii1i gC b A 1 as221g. a` a naQ' aa __= a 2 i8Q` Q- CL E < < In In N N co. Qcc W Q C O p O W o g a o 0 o N W o 0 o o 0 0 []> ‘4-4Z 2 t-> mm mom, v> v> 0' 22 .Mnv"'ito .n12a3i3 3 3 7 3 m n g M Q Waal mum �Q — d l. ae 8g e0000 �� a o $I al H a , 8 8 8 8 3 8 § o 8 M , p '8 m 8 m m 14. _ moo . eq 2 ✓ m - N V m ^ n N z,-„, N NV Q Cil i < m m N " d m 8 m ..-v �'' '' ''' § g § §“'co `D o m m o$. W Q of`� m v v ai ^ en a a v e e 1 O 'C. t 1- o O yy an m n nmoo o Nn M ., M CL LL 4 ul N : c.cz 80, rn m N n � �,n ^ < Q g 8 3 ._ b a z = p Pi ^ e- N N Q tO a 0. 4.0 n n Q to N ' ' • CO . ' • • Q 0 b 4 ` N CO N m Ca o 03 — v ^ v 11 ei es CO 1 CV CV N L ' CO LL= v, g N m C O - co (NI _ � 8 W 8 8 u co-I 13 7 m CC V., R a) n n Q 2 t� 8 • ' ' 8 ' ' ' • Q N O~i Ft' Oci V) i d D m r d Q 4 y CD .ft"E ^ .- o ^ n r a 1 K-8- W N c13 - N d _ m g co CR' Mi tla CDLi cO co 7 1 v v �1 1 4A C -' n . o d U -.5 M E O — N — _ N a o 0p N O M Y — o co ^ ^ Q 8 0 8 1-i <94 pp w O O 6 •p o C U m c Et 3 ff rn a) 5 E civ 1 '' O '�c. c .�+ 8 o w v 5,11 3 = A- < a) O S x ¢` 0' €3 `" °' °p '6.' '4,` § 5 .s M CO N fli w d .c^ .o E v 'a Si5t, m c w U U 3 (.9 0 K ¢ K Ln w U 7' m mo 0- Ct W p VV OO o LL LL 2 U FS C ch N p 8 m_ B p 0 0 M Q 4-4 a gr) wig z 0 co a) 4 a (o O 0 o LO (n to In o C in 0) MO - M O1- rV 0) 0) U) 0) o a) 0) ei (Ni O M to (O V .2 -2 CWO ,-- co L V r- co CR. CO O a) u_ 6.3 ba 6A 69 EA (A 69 69 fA PZI O o Lc) N O M t— In N CO o 6 Z N Lo r N V' (0 0 L() N N In CO N 6� N O d' O CO r CO 6) CC) W C N6 C- to N 0) r E M N } = Q m Z 6s- 6s 60 co 6A (A co- co. CH 0 Q m N C7 NN ti O M N CO CO N 4 u) 0y 0 0) CO V CO V W L M O 6) O 0 . o N V a1 7 r M O J J a0 COU ti Q N M G 6A CA (n CO 69 69 ba 64 69. O O o O Lo t() co O V CO o N CCI m ' ' 0 n ,- co co 0) O 0) P..- i— T N a) C t4 r M N N CO LU N co C C C CO r CO CD LL O y CO 0 U O 7 7) a y CO o Cr) 0) CO CO N 4 LU CO L N V 'y GO O CO CO CO (n CO 00 CC) 0) O n o o 4 m ti 0) CO LC) 0) 0) ❑ 0N C a) M C � 7 O d' V N O N O ,O O O a) N N 4 CO O c.12 5 E c\i 2 — W O >, N co co co. 69 6A 6A 6A 6a fa Y} 0) V N. co_ M 0) (0 P.- VIC C 0 C y O) M OM N 0 O Cr) O a) 0 N V co" 7 co' CD M 0) o.co a LL a) co U co 61 6A 69 64 64 69 (19 `o 6- '6 LL V N M t0 O 1— N CO (0 CO N. 6 CO N N- 1D — 10 CO C) N CO In 0 N Q C C N O) O L V (b N N N. 0 f6 O O Z h N Q i5 d 6A 6A 69 ca (!) to U)- 6A OCON- L0 O ONO 0) N h O 6 O) 4 M CO M N - NO 'tNr O O O) O I, ( 0O ; N. 6 M ) E'i r z < 0 _ 0) Z 0 Z a ro p 1- C N co. U) co FA 6A ba ba U) uJ Ci) o E U7 C CO CO CV CO CO Q) 6) J W O ) 0 O To 0 N O , co o (O , CO coF O Q N a • O co M N O N m a) X y• — r r r r O O W0 ¢ ¢ ac- I— a li C7 . o a = I— C 0 WceILI o I 0 i1A 16 3 HERITAGE BAY Community Development District Cash and Investment Balances February 28,2019 ACCOUNT NAME BANK NAME MATURITY YIELD BALANCE . GENERAL FUND Operating Checking Valley National Bank N/A 0.00% $ 1,010,264 (2) Money Market Account BankUnited N/A 1.30% 468,931 Subtotal General Fund 1,479,195 DEBT-SERVICE FUND Series 2018 Constr and Acq Fund US Bank N/A 0.00% 786,606 Series 2018A2 Interest Fund US Bank N/A 0.00% 13,724 Series 2018 PrePayment Fund US Bank N/A 0.00% 3,635 Series 2018 Reserve Fund US Bank N/A 0.00% 392,018 Series 2018 Revenue Fund US Bank N/A 0.00% 861,113 Subtotal Debt Service 2,057,095 (1) Total $ 3,536,290 Note(1) Invested in First American Obligation Fund Note(2) Assessment collected funds have been sent to the trustee in March 2019. Report Date:3/13/2019 Page 9 161 1A3 HERITAGE BAY Community Development District Series 2018 Construction Report Construction Report February 28,2019 Deposit to 2018 Acquisition and Construction Account(Amount from 4/18/18) $ 3,461,202 Requisitons (Please see Requisition List) Requisitions Total 2,697,461 Less Requisitions paid in FY17 28,232 Total Requisitions for FY18 2,669,228 Sub-Total $ 763,741 Interest and transfers in Construction and Acquisition Account 22,865 Balance in Construction&Acq Account as of Feb 28,2019 $ 786,606 Report Date:3/11/2019 Page 10 rD N C O 'N ,5 f 3 cr tar do CO CO CO CO CO CO CO CO CO Co CO Co Co CO M M Co M CO CO CO O CO Co CC) a) Co co CZ t> o E E E E E E E E E E E E E E E E E E E E E E o o E E o E N N N N N N N N N N N N N N N N N N N N N N N N N N N N N 5 rn N rnN N rnN rn cN cN 'A cT, N (D ro ' (o m` (N m o 0M 0 'O o O ` N cfl io to co co ti n n r n ti r n 11- <- a) �<-Q) U •" r Co U) U) LO O O CS) O CO O O co o) O O co co O Lo r CO N O • CO ON- O CO d' N N N N O O N (f) N O U) CO CO. 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O Cl) N 0 O K) LO O tf) ll) 0) 0 (O O 0 0 N (4) 0 W IUC) 00 N (0 NQNi 00 to N 0 CO O (0 0 c0 O O 1- N d' l0 N d• N CO N V' N- td O c') 4 O (O O O O h 4 Cl) N (0 00 c0 O Cl) V) U) ' 0C) 0) O N- CO (l) N- CO 0) V CO O M CO N N co co co) 0000 0') 0 10 01 n ,- r 0 ,- l,- CO I� O N- M N O) V CO d• to s- CO M O O .- O N M 7 O CA M 0) r- N EA EA d3 N 7 N EA EA c[) CO CO 0 - e' N- EAEA EA to EA EA EA 69 Efl EA EA EA EA EA EA EA (1) EA CA EA EA EA EA, W CO CO COCO 0 O) c(0 (O O 0 c N c OO NNM C') 7 O O NOO ,- O CC > > ^o > > a a a cal �cCt 3t Ott ~ Z Z ^ O Z Z c c Q Q Q .2 > > > > ° > F- 2 2 CD l'. > > > Y Y (0 > >. 0 m 2 = r2 u2i 0 ") 0 a s 00 Z- z Z } r a g a a a a a a a Y 0 0 CO_ } U U (0 > ; a I 7, y O D U _ = 0 0 0 U c ,- , r r U 6 o a = c F- U U U E E a n u°') mn 0 a+ a s .n a m �r xt (a =tt 7t 7k a s E N a .n a a+ To- E E CO m (0 E E E E , a a a a a a E E Lj Lj ° m m E a a a d a m •� E E E E .5 0 P m m ❑ ❑ 2 2 2 2 ❑ ❑ ❑ ❑ a 2 2 y 2 2 2 c U U o •= c c (0 rn CD U U c c U U U U a a .Q a a a w m m m a d m m m m �a >. a W W W W >, >. >. >. U U 0 0 0 m CO CO V 0) o) z - 2 2 rn rn 3 3 rn rn 0) 0) Ln >. = N CO 2 2 T m 0 0 0 0 f0 2 .3 p & 2 0 p 2 2 2 2 2 2 2 2 49 ti 2 0 4, I C o E o. o co O CO 00 CO CO O co co co OO co co O O CO 00 CO CO CO CO co O CO CO O CO CO } } } LL } LL } } r LL LL } U W r r LL L. LL LL LL LL LL LL LL LL LL LL LL Ll. U_ IL 11. LL LL Q Q m 0 C e� up -it to.N M co to P co O) O e- N M O V• a co a 10") IIh N IME) II) IC)) N N co a1 COO CD Fe Cl) co co co co co d' er a w o = 0 111111 1 1 1 M .c[ e4 a doloo 4) EA r N J G 0 N ZS▪ C) J, G.) < N OO O N• _ N O N N N .L d N 1coc? ti_ � _Lo N R , o 1— Lo N 7 Z M a U .,--- _o E Z_ . = a ,-,3- U n m vs J '0 i N i t 111 Q Mal i C7 Q W o = 0 161 1A 3 Heritage Bay CDD Bank Reconciliation Bank Account No. 9727 Valley National Bank-GF Statement No. 02/19 Statement Date 2/28/2019 G/L Balance(LCY) 1,010,203.55 Statement Balance 1,010,263.58 G/L Balance 1,010,263.58 Outstanding Deposits 0.00 Positive Adjustments 0.00 Subtotal 1,010,263.58 Subtotal 1,010,263.58 Outstanding Checks 0.00 Negative Adjustments 0.00 Differences 0.00 Ending G/L Balance 1,010,263.58 Ending Balance 1.010,263.58 Difference 0.00 Posting Document Document Cleared Date Type No. Description Amount Amount Difference Page 14 M glIgt Vag mom SO o O Co 00000 Co to 0 O f- h N N- N N N N .4114 G o o CO V V V V' d' N N P o 0 o co co co m co co m O 1C 10 O m co co Q a 1n K3 47 EA to EA fA 0) t to N m N a at 9 0 o r ^ 0 Q el (07 N J 1n u9 in 0V M CO 0 0 0 cV m Co Co Co 1L FO- C 9 m o o M U Q 8 co CI C O J N O $ Y _0 0 N N J J U 0 N °> m m a E I 0 0 O O U U d 40 V m 01 0) Ch rn c c c L ir 0 o o O o O N 4 JO. a 0. a s N w . 0 0 0 0 0 N d z Z 0 a.0 a1O. d a ap Z G Q rn m o, al ON c 2 : 0 0 0 0 0 QM O1 V 00 U_ U_ W N N N N N W .O 0 Q E ~ ~ 0 CO OJ CO co w Q Q W 0 N N Y `a 0 C1 o Z' Z •L-- 0 0 a V < < N > > Al ft! M13 Q 71.1 y t m a) U 13 .Q w w w cu L. w, O T LL u_ 0 lL LCL u_ u_ 1L ff W c 0 a Cg 12 E $ m T, z J J J _J J = o- a v) o _ cu o o � G > Y } Y >- 0 NNaaaaaaE a0 o E `o LL 0 v a z z w I- I-- C- CO Z z u w w O g g d W w ay T Q Q = Cl.co z z 0 Q a > 2 2 o o w 17 w w } = - ¢ _ • Q •ai 12-: -) oCS °el 2 z 0 2 Y Z J Lu LII Lll Y Y > 2 Z Z Z 8 w o o LL o O a m rn 0 rn m CI rn m 0 N N 00 a0 W O . - o (V - a-- ,- - c- 0 000 00000 Z - 0 CO CO V 0) 0 N M Z = J coomM (cotom) CO co omco co L U U < 1 Q dr 1 W II LL W7 o000000 O o 0 0Z o 0 1 1 6 1 1 A 3 Coleman.Yovenovich&Koester,RA, Northern Trust Bank Building 4001 Tamierni Trail North,Suite 300 Naples,Florida 34103-3555 Tetepnow (239)435-3535 Fox.: (239)435-1218 Pagel 1 Heritage Bay COO December 31,2018 do File No: 5176 001M 210 N,University Dr,Suite 702 Statement No: 49 Coral Springs FL 33071 Attn:Justin Faircloth Gen Rep SENT VIA EMAIL TO.inframark@aMbitl.corn Previous Balance $1,853.75 Fees Hours 12702/2018 ULU Telephone conference with Chairmen on meeting matters on lakes 0.25 81.25 12/0372018 GLU Finalize review of GE insurance questions;Draft email correspondence to Justin Fairctoth regarding insurance 0.40 130.00 12/0512018 GLU Brief review of agenda for Board of Supervisors meeting 0.30 97.50 Professional Fees through 12/31/2018 0.95 308.75 Total Cunen1 WorK 308.75 Eeyments Total Payments Through 01/28r2019 -1,403.l Balance Due 3758.75 Page 16 1 6 1 1 A 3 HERITAGE BAY Community Development District Annual Operating and Debt Service Budget Fiscal Year 2020 Proposed Budget (Meeting 3/22/19) Prepared by: AINFRAMARK tNFRAS1?.,Je-Ttit Vh.4A(.itM1.ly7 5Lr,y“:ty 161 1A3 HERITAGE BAY Community Development District Table of Contents Page# OPERATING BUDGET General Fund Summary of Revenues,Expenditures and Changes in Fund Balance 1-2 Exhibit A-Allocation of Fund Balances 3 Budget Narrative 4-7 DEBT SERVICE BUDGET Series 2018 Summary of Revenues,Expenditures and Changes in Fund Balances 8 Amortization Schedule 9 Budget Narrative 10 SUPPORTING BUDGET SCHEDULES 2019-2020 Non-Ad Valorem Assessment Summary 11 1611A3 HERITAGE BAY Community Development District Budget Overview Fiscal Year 2020 1 6 1 1 A 3 HERITAGE BAY Community Development District Operating Budget Fiscal Year 2020 1 6 1 1 A 3 HERITAGE BAY Community Development District General Fund • Summary of Revenues,Expenditures and Changes in Fund Balances Fiscal Year 2020 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU MAR- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2017 FY 2018 FY 2019 FEB-2019 SEP-2019 FY 2019 FY 2020 REVENUES Interest Investments $ 1,479 3,241 $ 400 $ 2.065 $ 2,891 $ 4,956 $ 1,000 Interest-Tax Collector - 96.00 . 782 - 782 - SpecialAssmnts-TaxCollector 250,000 355,190 355,190 331,408 17,782 355,190 355,190 Special Assmnts-Wall Project 62,500 - - - - - - Special Assmnts-Lakes 30A&30B 60,922 60,923 57,873 3,050 80,923 60,923 Special Assmnts-Reserves 31,250 31,250 31,250 29,686 1,564 31,250 31,250 Special Assmnts-Discounts (12,604) (16,490) (17,895) (16,377) (16,377) (17,895) Other Miscellaneous Revenue 51,473 31,000 - - - - - TOTAL REVENUES 384,098 465,209 429,868 411,437 25,287 436,724 430,468 EXPENDITURES Administrative i P/R-Board of Supervisors 8,000 16,000 12,000 3,000 7,000 10,000 10,000 FICA Taxes 612 1,224 918 230 536 766 765 ProfSery-Dissemination Agent - - 1,500 825 875 1,500 1,500 ProfServ-Engineering 42,494 22,878 14,000 1,475 8,167 9,642 14,000 ProfServ-Legal Services 20,844 26,871 10,000 1,268 5,833 7,101 7,314 ProfServ-Mgmt Consulting Sery 37,195 41,793 44,972 18,738 26,234 44,972 46,270 ProfServ-Property Appraiser 5,156 - 6,710 6,710 - 6,710 6,710 ProfServ-Special Assessment 5,305 5,464 6,200 6,200 - 6,200 6,600 ProfServ-Web Site Maintenance 1,505 773 1,000 417 584 1,001 1,100 Auditing Services 3,823 3,700 3,914 - 3,914 3,914 3,914 Postage and Freight 1,731 2,839 2,500 162 1,296 1,458 2,500 Insurance-General Liability 12,040 15,389 15,389 7,750 7,639 15,380 15,389 Printing and Binding 1,450 7,428 1,339 747 592 1,339 1,379 Legal Advertising 1,989 3,241 3,700 546 764 1,310 1,324 Misc-Bank Charges - 1 100 1 58 59 100 Misc-Assessmnt Collection Cost 4,428 (613) 8,948 8,172 387 8,559 8,947 Misc-Web Hosting - 47 900 1,612 451 2,063 773 Office Supplies - - 100 - 58 58 100 Annual District Filing Fee 175 175 175 175 175 175 Total Administrative 146,747 147,210 134,365 57,828 64,388 122,216 128,862 Annual Operating and Debt Service Budget Fiscal Year 2020 Page 1 1 6 1 1 A 3 HERITAGE BAY Community Development District General Fund Summary of Revenues,Expenditures and Changes in Fund Balances Fiscal Year 2020 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU MAR- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2017 FY 2018 FY 2019 FEB-2019 SEP-2019 FY 2019 FY 2020 Field ProfSery-Field Management 12,731 11,536 12,688 7,287 5,401 12,688 12,830 R&M-Contingency - - 198 - 116 116 116 Capital Outlay 44,550 - - - - - - Total Field 57,281 11,536 12,886 7,287 5,517 12,804 12,946 Lakes and Ponds Contracts-Lake and Wetland 63,947 71,200 71,200 28,000 43,200 71,200 71,200 Contracts-Water Analysis - 10,766 9,861 - 9,861 9,861 9,861 Contracts-Water Quality Monitoring 33,807 22,996 27,700 19,450 8,250 27,700 27,700 Contracts-Lakes 30A&306 12,000 12,000 12,000 5,000 7,000 12,000 24,000 Contracts-Sediment Testing - - 6,675 6,675 - 6,675 6,675 R&M-Aquascaping 1,950 8,500 - 4,958 4,958 8,500 R&M-Stormwater System - - 4,000 3,000 - 3,000 4,000 R&M-Lake Erosion 3,000 37,800 84,713 - 49,416 49,416 84,020 R&M-Contingency 4,175 - 8,263 4,250 4,013 8,263 3,000 Improvement-Lake Bank Restoration - 29,512 - - - - - Reserve-Lakes - - 31,250 - - - 31,250 Reserve-Stormwater System - - 18,455 - - - 18,455 Total Lakes and Ponds 118,879 184,274 282,617 66,375 126,698 193,073 288,661 Debt Service Operating Loan Repayment 167,354 13,141 - - - - Interest Expense-Note 5,631 1,554 - - - - Total Debt Service 172,985 14,695 - - - - - TOTAL EXPENDITURES 495,892 357,715 429,868 131,490 196,603 328,093 430,468 Excess(deficiency)of revenues Over(under)expenditures (111.794) 107.494 - 279,947 (171,316) 108,631 - OTHER FINANCING SOURCES(USES) InterfundTransfer-In - 28,232 - - - - - TOTAL OTHER SOURCES(USES) - 28,232 - - - - - Net change in fund balance (111,794) 135,726 - 279,947 (171,316) 108,631 - FUND BALANCE,BEGINNING 395,949 $ 284,155 419,881 419,881 - 419,881 528.512 FUND BALANCE,ENDING $ 284,155 $ 419,881 $ 419,881 $ 699,828 $ (171,316) $ 528,512 $ 528,512 Annual Operating and Debt Service Budget Fiscal Year 2020 Page 2 HERITAGE BAY 1 b ! 1 A Community Development District Exhibit"A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance-Fiscal Year 2019 $ 528,512 Net Change in Fund Balance-Fiscal Year 2019 - Reserves-Fiscal Year 2020 Additions 49,705 Total Funds Available(Estimated)-9/30/2020 578,217 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve-First Quarter Operating Capital 95,191 1+1 Reserves-Erosion Control(Prior years) 14,687 Reserves-Lakes(Prior Years) 93,750 Reserves-Lakes(FY19) 31,250 Reserves-Lakes(FY20) 31,250 156,250 Reserves-Stormwater System(FY18) 18,455 Reserves-Stormwater System(FY19) 18,455 Reserves-Stormwater System(FY20) 18,455 55,365 Reserves-Loan(Prior years) 4,750 Subtotal 326,243 Total Allocation of Available Funds 326,243 Total Unassigned(undesignated)Cash $ 251,974 Notes (1)Represents approximately 3 months of operating expenditures Annual Operating and Debt Service Budget Fiscal Year 2020 Page 3 1 6 1 1 A HERITAGE BAY Community Development District General Fund Budget Narrative Fiscal Year 2020 REVENUES Interest-Investments The District earns interest on the monthly average collected balance for their money market accounts. Special Assessments-Tax Collector The District will levy a Non-Ad Valorem assessment on all sold and platted parcels(using the uniform method)within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments-Lakes 30A&30B The District will levy a Non-Ad Valorem assessment on all sold and platted parcels(using the uniform method)within the District in order to pay for the repair of Lakes 30A&30B and any impending debt associated with making repairs. Special Assessments-Reserves The District will levy a Non-Ad Valorem assessment on all sold and platted parcels(using the uniform method)within the District in order re-establish reserves which were depleted due to the District having to address numerous lake bank erosion issues. Special Assessments-Discounts Per Section 197.162 and Section 197.3632 of the Florida Statutes, discounts are allowed for early payments of assessments collected by the Tax Collector and only when the Tax Collector is using the uniform methodology. The budgeted amount for the fiscal year is calculated at 4%of the anticipated Non-Ad Valorem assessments. EXPENDITURES Administrative P/R-Board of Supervisors Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated$200 per meeting at which they are in attendance. The amount for the Fiscal Year is based upon all supervisors attending all meetings. Professional Services-Dissemination Agent This line Item Is to cover dissemination services as required. Services are provided by Inframark. Professional Services-Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for board meetings when requested,review of invoices,and other specifically requested assignments. Professional Services-Legal Services The District's attorney provides general legal services to the District,i.e.,attendance and preparation for Board meetings, review of contracts,agreements,resolutions and other research as directed or requested by the BOS District Manager. Professional Services-Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Inframark Infrastructure Management Services. Inframark manages all of the District's financial activities such-as accounts payable,financial statements,auditing and budgeting in accordance with the management contract in effect. Annual Operating and Debt Service Budget Fiscal Year 2020 Page 4 161 1A 3 HERITAGE BAY Community Development District General Fund Budget Narrative Fiscal Year 2020 EXPENDITURES Administrative(continued) Professional Services-Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries,and the names and addresses of the owners of such property.The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service which is based upon 1.5%of the anticipated Non-Ad Valorem assessment collections. Professional Services-Special Assessment This is the Administrative fees to prepare the District's special assessment roll Professional Services-Web Site Maintenance The cost of web hosting and regular maintenance of the District's website by Inframark Infrastructure Management Services. Auditing Services The District is required to conduct an annual audit of Its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees from an existing engagement letter. Postage and Freight Actual postage used for District mailings including agenda packages,vendor checks and other correspondence. Insurance-General Liability The District's General Liability&Public Officials Liability Insurance policy is with Public Risk Insurance Agency,Inc. They specialize in providing governmental insurance coverage.The budgeted amount projects a 10%increase in the premium. Printing and Binding Copies used in the preparation of agenda packages,required mailings,and other special projects. Legal Advertising The District is required to advertise various notices for Board meetings and other public hearings in a newspaper of general circulation. Miscellaneous-Bank Charges In the rare event of bank service charges from operating or money market accounts,the cost will be assigned here. Miscellaneous-Assessment Collection Costs The District reimburses the Collier County Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include,but not be limited to,those costs associated with personnel,forms,supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted,whichever is greater. The assessment collection cost is based on a maximum of 2%of the anticipated assessment collections. Miscellaneous-Web Hosting The District incurs the cost of owning the Heritage Bay CDD web domain. Annual Operating and Debt Service Budget Fiscal Year 2020 Page 5 1611A3 HERITAGE BAY Community Development District General Fund Budget Narrative Fiscal Year 2020 EXPENDITURES(continued) Administrative(continued) Office Supplies Supplies used in the preparation and binding of agenda packages,required mailings,and other special projects. Annual District Filing Fee The District is required to pay an annual fee of$175 to the Department of Economic Opportunity Division of Community Development. Field Professional Services-Field Management Field Management Services for the District is performed by Inframark Infrastructure Management Services. This includes the regular inspection of all District assets and contractor performance monitoring. A monthly report Is provided for the Board's review to allow for their consideration of issues and action to consider. R&M-Contingency All other field expenses that do not fall into the category described above will be expensed to contingency. Lakes &Ponds Contracts-Lake and Wetland A contract was negotiated with Lake&Wetland Management for monthly lake maintenance of the District's lakes and littoral shelf maintenance which includes approximately 14.52 acres. Fluorodine Treatment was added May 2015. Contracts-Water Analysis A contract was negotiated with CPH for bathymetric to be performed on Lakes. Contracts-Water Quality Monitoring A contract was negotiated with CPH for testing of the lakes and water quality monitoring. Contracts-Lakes 30A&30B A contract was negotiated with Lake&Wetland Management for monthly maintenance of lakes 30A&30B. Contracts-Sediment Testing Contract with CPH to do sediment testing in the District lakes. R&M-Aquascaping This is for any repair and maintenance expenses pertaining to the District's lakes that are not covered in the contract. R&M-Stormwater System This is for any repair and maintenance expenses pertaining to the stormwater system. R&M-Lake Erosion This is for any repair and maintenance expenses pertaining to erosion control that are not covered in the contract. Annual Operating and Debt Service Budget Fiscal Year 2020 Page 6 161 1A 3 HERITAGE BAY Community Development District General Fund Budget Narrative Fiscal Year 2020 EXPENDITURES(continued) Lakes&Ponds(continued) R&M-Contingency All other lake expenses that do not fall into the previous repair and maintenance categories will be expensed to contingency. Reserve-Lakes Lake improvement expenses that are projected to occur in the future are appropriated with this account. Reserve-Stormwater System Stormwatcr system/drainage expenses that are projected to occur in the future are appropriated with this account. Annual Operating and Debt Service Budget Fiscal Year 2020 Page 7 1 6 1 1 A 3 HERITAGE BAY Community Development District Debt Service Budget Fiscal Year 2020 1 6 1 1 A 3 HERITAGE BAY Community Development District Series 2018 Debt Service Fund Summary of Revenues,Expenditures and Changes in Fund Balances Fiscal Year 2020 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU MAR- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2018 FY 2019 FEB-2019 SEP-2019 FY 2019 FY 2020 REVENUES Interest-Investments 3,925 - 4,762 9,524 14,286 $ 5,000 Special Assmnts-Tax Collector - 1,689,155 1,604,590 84,565 1,689,155 1,689,155 Special Assmnts-Discounts - (67,566) (61,836) - (61,836) (67,566) TOTAL REVENUES 3,925 1,621,589 1,547,516 94,089 1,641,605 1,626,589 EXPENDITURES Administrative ProfServ-Arbitrage Rebate 600 - 600 600 600 ProfServ-Property Appraiser - 25,337 19,629 - 19,629 25,337 ProfServ-Trustee Fees - 5,157 - 5,157 5,157 5,157 Misc-Assessmnt Collection Cost - 33,783 30,855 1,691 33,783 33,783 Total Administrative • 64,877 50,484 7,448 59,169 64,877 Debt Service Principal Debt Retirement - 990,000 - 990,000 990,000 1,005,000 Interest Expense - 597,305 309,001 288,244 597,305 556.688 Cost of Issuance 198,389 - - - - - Total Debt Service 198,389 1,587,305 309,061 1,278,244 1,587,305 1,561,688 ' TOTAL EXPENDITURES 198,389 1,652,182 359,545 1,285,692 1,646,474 1,628,565 Excess(deficiency)of revenues Over(under)expenditures (194,464) (30,593) 1,137,971 (1,191,603) (4,869) 24 OTHER FINANCING SOURCES(USES) Operating Transfers-In 362,365 - 26,398 - 26,398 - Proceeds of Refunding Bonds 660,533 - - - - Contribution to(Use of)Fund Balance - (30,593) - - - 24 TOTAL OTHER SOURCES(USES) 1,022,898 (30,593) 26,398 - 26,398 24 Net change in fund balance 828,434 (30,593) 1,214,369 (1,191,603) 21,529 24 FUND BALANCE,BEGINNING (1) 828,433 828,433 - 828,433 849,962 FUND BALANCE,ENDING 828,433 797,840 $ 2,042,802 (1,191,603) $ 849,962 $ 849,986 Annual Operating and Debt Service Budget Fiscal Year 2020 Page 8 1 6 1 1 A 3 HERITAGE BAY Community Development District Amortization Schedule 2018 Refunding of Series 2018A-1 and A-2 Special Assessment Refunding Bonds Principal Year Principal Special calls Interest Balance FY Total DS 11/1/2019 $ 278,344 $ 278,344 $ 1,556,588 5/1/2020 $ 1,005,000 2.13% $ 278,344 $ 1,283,344 11/1/2020 $ 267,666 $ 267,666 $ 1,551,009 5/1/2021 $ 1,030,000 2.25% $ 267,666 $ 1,297,666 11/1/2021 $ 256,078 $ 256,078 $ 1,553,744 5/1/2022 $ 1,055,000 2.50% $ 256,078 $ 1,311,078 11/1/2022 $ 242,891 $ 242,891 $ 1,553,969 5/1/2023 $ 1,090,000 2.63% $ 242,891 $ 1,332,891 11/1/2023 $ 228,584 $ 228,584 $ 1,561,475 5/1/2024 $ 1,120,000 2.63% $ 228,584 $ 1,348,584 11/1/2024 $ 213,884 $ 213,884 $ 1,562,469 5/1/2025 $ 1,150,000 2.75% $ 213,884 $ 1,363,884 11/1/2025 $ 198,072 $ 198,072 $ 1,561,956 5/1/2026 $ 1,180,000 3.00% $ 198,072 $ 1,378,072 11/1/2026 $ 180,372 $ 180,372 $ 1,558,444 5/1/2027 $ 1,220,000 3.00% $ 180,372 $ 1,400,372 11/1/2027 $ 162,072 $ 162,072 $ 1,562,444 5/1/2028 $ 1,255,000 3.00% $ 162,072 $ 1,417,072 11/1/2028 $ 143,247 $ 143,247 $ 1,560,319 5/1/2029 $ 1,295,000 3.00% $ 143,247 $ 1,438,247 11/1/2029 $ 123,822 $ 123,822 $ 1,562,069 5/1/2030 $ 965,000 3.13% $ 123,822 $ 1,088,822 11/1/2030 $ 108,744 $ 108,744 $ 1,197,566 5/1/2031 $ 1,000,000 3.25% $ 108,744 $ 1,108,744 11/1/2031 $ 92,494 $ 92,494 $ 1,201,238 5/1/2032 $ 1,030,000 3.25% $ 92,494 $ 1,122,494 11/1/2032 $ 75,756 $ 75,756 $ 1,198,250 5/1/2033 $ 1,065,000 3.25% $ 75,756 $ 1,140,756 11/1/2033 $ 58,450 $ 58,450 $ 1,199,206 5/1/2034 $ 1,100,000 3.38% $ 58,450 $ 1,158,450 11/1/2034 $ 39,888 $ 39,888 $ 1,198,338 5/1/2035 $ 1,140,000 3.38% $ 39,888 $ 1,179,888 11/1/2035 $ 20,650 $ 20,650 $ 1,200,538 5/1/2036 $ 1,180,000 3.50% $ 20,650 $ 1,200,650 11/1/2036 $ 1,200,650 $ 19,870,000 $ 5,979,330 $ 25,849,330 $ 25,849,330 Annual Operating and Debt Service Budget Fiscal Year 2020 Page 9 1611iA3 HERITAGE BAY Community Development District Debt Service Fund Budget Narrative Fiscal Year 2020 REVENUES • Interest-Investments The District earns interest on the monthly average collected balance for their trust accounts. Special Assessments-Tax Collector The District will levy a Non-Ad Valorem assessment on all sold and platted parcels(using the uniform method)within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments-Discounts Per Section 197.162 and Section 197.3632 of the Florida Statutes,discounts are allowed for early payments of assessments collected by the Tax Collector and only when the Tax Collector is using the uniform methodology. The • budgeted amount for the fiscal year is calculated at 4%of the anticipated Non-Ad Valorem assessments. EXPENDITURES Administrative Professional Services-Arbitrage Rebate The District contracted with an independent professional firm to annually calculate the District's Arbitrage Rebate Liability on its bonds. Professional Services-Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries,and the names and addresses of the owners of such property.The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service.The property appraiser cost is based upon 1.5%of the anticipated Non-Ad Valorem assessment collections. Professional Services-Trustee Fees The District pays US Bank an annual fee for trustee services on the Series 2018 Special Assessment Bond. The budgeted amount for the fiscal year is based on standard fees charged plus any out-of-pocket expenses. Miscellaneous-Assessment Collection Costs The District reimburses the Collier County Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2%on the amount of special assessments collected and remitted,whichever is greater. The assessment collection cost is based on a maximum of 2%of the anticipated assessment collections. Debt Service Principal Debt Retirement The District pays regular principal payments annually In order to pay downiretire the debt. Interest Expense The District makes semi-annual interest payments on the outstanding debt. Annual Operating and Debt Service Budget Fiscal Year 2020 Page 10 ! 611A3 HERITAGE BAY Community Development District Supporting Budget Schedules Fiscal Year 2020 1 6 1 1 A 3 HERITAGE BAY Community Development District All Funds Comparison of Assessment Rates Fiscal Year 2020 vs.Fiscal Year 2019 General Fund Series 2018 Debt Service , Total Assessments per Unit Units FY 2020 FY 2019 Percent FY 2020 FY 2019 Percent FY 2020 FY 2019 Percent Product ; Change '` Change Change .; Executive ii $35789 $357.89 0% $1,928.85 $1,928.85 0% $2,286.74 $2,286.74 0% 139 Classics ;` $357.89 $357.89 0°/0 i $3,050.09 $3,050.09 0% $3,407.98 $3,407.98 0%o 95 Classics II i $357.89 $357.89 0% $3,294.57 $3,294.57 0% /$3,652 46 $3,652.46 0 18 Coach $357.89 $357.89 0% $1,361.54 $1,361.54 0% $1,719,43 $1,719.43 0% 184 2 Story -? $357.89 $357.89 0% $1,134.62 $1,134.62 0% $1,492.51 $1,492.51 0% 364 4 Story 5357.89 $357.89 0% $907.69 $907.69 0% $1,205.58 $1,265.58 0% yg 450 =-i 1250 Annual Operating and Debt Service Budget Fiscal Year 2020 Page 11 Agenda Page#99 16 I I N FRAMARK INFRASTRUCTURE MANAGEMENT SERVICES Heritage Bay CDD 03/11/19 — Field Management Report • www.inframarkims.com Inspected on:3/11/19 by:Tim Hall 161 1A , Agenda Page#100 1. Lake Management The water levels are a little lower from the last visit.The steady decrease in lake levels indicate that the stormwater system continues to function properly.Additional lake maintenance information is found below; all lake issues are low density unless otherwise noted. a. Algae on Lakes: Low density of algae on lakes 3,8,12,and 27. b. Littorals: i. Alligator Flag in Lakes: None noted c. Rocks: No new issues observed. d. Weeds: Alligator Weed in Lakes: No new issues observed. Brazilian Pepper: * No new issues observed. Pepper by L6/L20 structure removed. - - Kms , Cattails in Lakes:Small cattails noted on south side of lake 1. Climbing Hemp Vine in Lakes: No issues observed. Dollar Weed in Lakes: No issues observed. Hydrilla in Lakes: No new issues observed. Inframark Monthly Management Report 1 1611A3 � Agenda Page#101 Illinois Pond Weed in Lakes: Pondweed levels much reduced from previous visits. Lakes 5,6,7, 10, 11, 12, 15, 19,20,26,30A and 30B. c� a Palms on Lake Banks: No new issues observed. Some palms being cut by cordgrass maintenance but not removed. • Red Ludwigia in Lakes: Small amounts noted in lakes 2,6,and 30b Littoral area. Sedges in Lakes. No issues observed. Spatterdock/Lily Pads in Lakes: Nymphaea noted in Lake 3 Inframark Monthly Management Report 2 1 6 1 1 A 3 Agenda Page#102 Torpedo Grass in Lakes:. In small amounts around lakes 4,5,6,9, 10, 11,13,14,15, 17, 19,24,26,27&30A-B. Worst infestation was in the north littoral shelf of Lake 30B. Will continue to monitor. Various Submerged weeds in Lakes: No new issues observed. e. Trash in Lakes: Debris along south edge of lake 22. f. Bulkheads: No new issues observed. g. Clippings in Lakes: Cordgrass maintenance being undertaken. All material is being left where it falls,which is often in the lakes. Inframark Monthly Management Report 3 1611A3 . Agenda Page#103 k2 2. Lake Bank Erosion Lake 10: Runoff between houses is still apparent on west side of lake 10. i ", t ,, Lake 20: Broken valve repaired. No new erosion noted „ Inframark Monthly Management Report 4 1 6 I 1 A 3 Agenda Page#104 Lake 6: Eroded area and sprinkler pipe at SW corner of lake 6 still exposed. 3. Storm Drainage System � =s. Control Structures: i. Basin 1: Control Structure L3/L10 had minor flow around the internal weir. ii. Basin 2: Control Structure L6/L20 was not flowing.Control Structure L12/L20 was not flowing and had a lot of grass clippings inside. iii. Basin 3: Control Structure L25L30 was not flowing. iv. Basin 4&5: Control Structure L28/L30 was not flowing. v. Basin 6:Control Structure L30/C00O3 not flowing. Control Structure L30/C00O2 was not flowing. y � t �� 3 •y is Drains: No issues observed. Roadway Catch Basins: No issues observed. Catch Basins: Cover still missing on east side of the main entrance—potential accident. Inframark Monthly Management Report 5 1 6 I 1 A 3 Agenda Page#105 ,. k:: �� 'gip.'+ � �,,..1..L,"_3. ,t 1 YF '` - '� ,. t.`• �. fir;. s. : .00, : .., .,..„** . ...v.,-,4„ . ':,•-•,-„,,',.,-.-,,,,.„ ,.• 0 Inter-Connect/Drain Pipes: No new issues observed. Illicit Discharges: No issues observed. Lake Drainage Pipes: Cracked pipes noted at north end of lake 3 and south end of lake 9. A 4. Fish/Wildlife Observations: ® Bass H Bream I I Catfish ®Gambusia lL1 Egrets ® Herons E Coots ❑Gallinules ®Anhinga ®Cormorant n Osprey Z Ibis Woodstork Otter ®Alligators ❑Snakes ®Turtles ❑Other: White-tailed deer.Wild Turkey Inframark Monthly Management Report 6 1 6 1 1 A 3 Agenda Page#106 • 5. Residential Complaints/Concerns: 6. Non-CDD Issues: No new issues observed. lnframark Monthly Management Report 7 1 6 1 1 A 3 Agenda Page#108 " '=" M.R.I.Inspection LLC • fey* k i k Y r r *A _}.;.*A} 17891 Wetstone Rd. • N.Ft.Myers,FL.33917 :r 239-984-5241 Office t/'� 239-707-5034 Mike 239-236-1234 Fax CGC 1507963 Date Estimate# Name Proposal Heritage Bay CDD 3/7/2019 1742 C/O Inframark Plo}eCt 5911 Country Lakes Drive Heritage Bay COD Fort Myers, FL 33905 Structure Cleaning-25% Description Amount This proposal is for the total cost to clean all structures found to contain 25%or more sand,debris and blockage found during 38,350.00 the 2018 inspection of the Heritage Bay Community.The total cost of cleaning includes: *We will utilize divers to dive each structure containing 25%or more sand and debris to pump out and remove all material and blockage to establish optimal flow. Vac truck services which includes setting plugs,dewatering and pumping out sand and debris from lines containing significant blockage *Removal of brick wall/concrete obstructing pipe/structure *Dig up and locate all structures found to be buried and clean each as necessary. This price includes all labor,cleaning of specified structures,vac truck services,equipment and material needed to complete this job. Proposal cost to clean control structure#231 on take 5.This structure was found to be 25%blocked with sand and sediment. 350.00 Proposal cost to clean mitered end structure#233 on Lake 5.This structure was found to be 50%blocked with sand and 650.00 sediment. Proposal cost to clean Mitered end structure#308 on Lake 30A.This structure was found to be 75%blocked with sand and 1,000.00 sediment. If you choose to have the cleaning done we wilt discount the cost of the inspection from your total cost of cleaning. -3,000.00 Cleaning$40,350.00 Inspection cost-$3,000.00 Your cost$37,350.00 Total $37350.00 All material Is guaranteed to be as specified. All work to be completed in a workmanlike manner according to standard practices. Additional charges may occur if any changes are made during scope of work and will become an extra charge over and above the estimate. All agreements contingent upon strikes,accidents or delays beyond our control. Owner to carry fire,tornado and other necessary insurance. Our wokers are fully covered by workman's Compensation insurance.We will not be responsible for any unforseen incidents, when we dewater any wet welt system.Due to sink holes uevases or breeches etc.in and around wet well.This proposal does not include replacing any landscaping(Grass,trees, shrubs.etc.)all Jobsltes will be eft clean, Authorized Signature -11/11-;‘2, Mike Radford President This proposal may be withdrawn if not accepted within 30 days. Arreptaurr of Proposal The Above price,specifications and conditions are satisfactory and are hereby accepted. You are authorized to do the work as specified.Payments will be made within 30 days after invoiced. If not we wilt agree to pay a 10%late fee. This proposal may be withdrawn if not accepted within thirty(30)days. Signature Date of acceptance 1 6 1 1 A 3 MINUTES OF MEETING HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Heritage Bay Community Development District was held on Friday, March 22, 2019 at 9:00 a.m. in the Heritage Bay Clubhouse, 10154 Heritage Bay Boulevard,Naples,Florida. Present and constituting a quorum were: Edwin Hubbard Chairman John May Vice Chairman Jack Arcurie Assistant Secretary Dennis Gagne Assistant Secretary Donna Hunter Assistant Secretary Also present were: Justin Faircloth District Manager Gonzalo Ayres Lake&Wetland Management Laura Severance Heritage Bay Umbrella Association Timothy Cantwell Quarry CDD Lloyd Schliep Quarry CDD The following is a summary of the actions taken at the March 22, 2019 Heritage Bay Board of Supervisors meeting. FIRST ORDER OF BUSINESS Roll Call Mr. Faircloth called the meeting to order and called the roll. SECOND ORDER OF BUSINESS Approval of Agenda Additional documents for agenda items were distributed. • Add Project Management Discussion under 9E.iii On MOTION by Mr. May seconded by Mr. Gagne with all in favor the agenda was approved as amended. 1 1 6 1 1 A 3 March 22, 2019 Heritage Bay CDD THIRD ORDER OF BUSINESS Public Comments on Agenda Items There not being any,the next itcm followed. FOURTH ORDER OF BUSINESS Engineer's Report A. Project Summary i. Lake Bank Restoration Project Update • Q.E.has agreed to be on site and begin construction by May 1,2019. • The Board requested that Q.E. complete the outstanding projects in the following order: 30B Outfall;North Bank of Lake 20; and the East Bank of Lake 30A. ii. As-Built Findings • Additional documentation was received and is under review by CFH with no deficiencies found to date. • Waiting for additional pipe detail. iii. Q.E. Open Items for Completion • Staff provided an update on open items in need of completion. • M.R.I. stormwater inspection report was provided to the Board. • Q.E. has expressed their desire to clean out structures 231, 233, & 308 and provide video evidence that the structures have been cleaned. • The Board decided not to withhold any retainage on Phase 1 for these items. A final invoice will be requested for Phasc I subject to the Engineer's final approval of the work completed. B. Heritage Bay Stormwater Retention Area • Mr. Hubbard provided an update on pre-treatments and water flow. • Concern was voiced with regard to the Club being allowed to remove the control structure north of lake 19. C. SE Bridge Quadrant Repair Recommendations • The District Engineer has inspected the area and believes grout needs to be pumped in to protect the bank from further shifting. He will meet with Q.E. to discuss this item. • Funding was discussed. FIFTH ORDER OF BUSINESS Attorney's Report A. 30A/30B Boating Regulations and Indemnification/Right of Use Update • Mr. Hubbard gave an update on the current status of the regulations. 2 161 1A 3 March 22, 2019 Heritage Bay CDD • Ms. Severance reviewed the documents. • Discussion ensued. SIXTH ORDER OF BUSINESS Lake & Wetland Management Monthly Inspections and Service Reports • The February Lake&Wetland Inspection and Service Reports were reviewed. • Detail of inspection reports was discussed. The Board expects six reports per month for Lakes 1-29 and two reports per month for Lakes 30A and 30B. A. Contract Status for Proposed Additional Work for Lakes 30A&30B • The amendment to the L&W Contract was discussed. On MOTION by Mr. May seconded by Mr. Arcurie with all in favor the Amendment to the Lake & Wetland Management Lake Maintenance Agreement with the additional monthly maintenance fee of $1,000 for Lakes 30A and 30B was approved. B. Cypress Tree Trimming Status • Majority of the Cypress trees have been trimmed; completion is expected next week. SEVENTH ORDER OF BUSINESS Old Business A. Lakes 30A&30B Aerial Survey Discussion • The aerial bid survey proposals for Lakes 30A&30B were discussed. The record will reflect Mr.Ayres joined the meeting. • Further discussion ensued. • The Board requested CPH provide a proposal to include infrared or sounding options along with the procedure of how the evaluation will take place for the aerial survey. SIXTH ORDER OF BUSINESS Lake & Wetland Management Monthly Inspections and Service Reports(continued) C. Littoral Plantings Proposal for Lakes 4&5 3 1 6 1 1 A 3 March 22, 2019 Heritage Bay CDD On MOTION by Mr. Hubbard seconded by Mr. Gagne with all in favor the Lake & Wetland Contract Special Service Agreement for littoral plantings on the side of Lakes 4 & 5 as identified in the proposal dated March 22, 2019 in the amount of$1,111.50 was approved. D. Lake Bank Palm Tree Recommendations • The Board requested Lake & Wetlands identify/mark palms that should be removed from the lake banks and provide a report for the next meeting. • Discussion ensued with regard to monthly maintenance and Mr. Ayres noted it is his intention to treat through the rainy season with granular Sonar. • The Board requested Lake&Wetland pick a lake to treat with enzymes at no cost to the Board as a test and include this information in the monthly report to the Board for the next meeting. • The Board requested a proposal from Lake & Wetland to complete a sonar sounding for Illinois Pondweed in Lake 30B. The record will reflect Mr.Ayres left the meeting. SEVENTH ORDER OF BUSINESS Old Business(continued) B. Status of Lake Bank Repairs—Terraces 1 &2 • Copeland Southern revised proposal submitted to HOA management firm; waiting to receive funds prior to proceeding with repairs. C. Status of Outfall Improvements Installation for Terrace 2 • Mr. I-Iubbard noted that they are going to work in conjunction with Copeland doing the lake bank repair and installing outfall piping from each of the ends of the two buildings and run them into the lake per the CDD's request and stormwater guidelines. D. Update on Ongoing Discussions with Terrace Presidents • Mr. Hubbard provided an update. E. Communication to Residents — 2018 Heritage Bay Water Quality Monitoring Report • Communication was distributed to the Residents. 4 1 6 1 1 A 3 March 22, 2019 Heritage Bay CDD EIGHTII ORDER OF BUSINESS New Business A. FY 2019 Erosion Project Proposals • Proposals from Lake & Wetland and Copeland Southern Enterprises were reviewed. • Discussion ensued. Mr. Hubbard MOVED to take out Lake 19, hole 27; do the work for the flume; add additional footage on Lake 10 Pine 2 to extend up to green area; include a not to exceed$6,000 for a tee#6 repair that the Club is going to be doing for an estimated total of $92,525 and Mr. Gagne seconded the motion. • Available funding for the project was reviewed. • A grant from FEMA has been obligated for the $50,490 spent on the initial Hurricane Irma repairs in the amount of$44,179.19. An additional grant claim is still in process with FEMA. • Lake discussion ensued. The record will reflect Mr. May left the meeting. The record will reflect the meeting reconvened in the Board room. A. FY 2019 Erosion Project Proposals(continued) • The prior motion was discussed. On VOICE vote with all in favor the prior motion was approved. The record will reflect Mr.May rejoined the meeting. • Mr. May was in agreement with the prior motion. Mr. Hubbard MOVED to approve proposal for the outfall improvements for Veranda #4, Building 103-106; and to authorize the Chair to present the quote in the amount of $7,275 to the President of the Association and suggest they use Copeland Southern to do the work at the same time the lake bank repairs are done, and Mr. Arcurie seconded the motion. 5 161 1 A 3 March 22, 2019 Heritage Bay CDD The prior motion was discussed On VOICE vote with all in favor the prior motion to approve the proposal from Copeland Southern not to exceed $110,325 including an additional not to exceed amount of $6,000 for tee box repairs on Lake 7 in conjunction with the Golf course was approved. • The cost for the repairs for the West Bank of Lake 19 should be taken from Construction Account as this bank was damaged during Hurricane Irma. • Lake 6,200 feet of lake bank erosion in the amount of$7,725 was discussed. Mr. Hubbard MOVED to authorize the Chair to speak with the President of Veranda #4 to recommend installation of gutters on the back of the building and bear the cost of the outfall improvements; the CDD will pay for the cost of lake bank repair and Mr.Arcurie seconded the motion. The prior motion was discussed. On VOICE vote with all in favor the prior motion was approved. On MOTION by Mr. Hubbard seconded by Mr. May with all in favor to utilize Copeland Southern for the stated amount of$37,575 to perform the lake bank repair of Lake #19 utilizing project funds from the Construction Account was approved. On MOTION by Mr. Hubbard seconded by Mr. May with all in favor the Copeland Southern proposal for S.E. Side of Lake 19 flume installation in the amount of $13,775; requesting a discount due to authorizing them to do all the work was approved. 6 1 6 1 1 A 3 March 22, 2019 Heritage Bay CDD B. Stormwater Management Rules and Policies • The policies were reviewed. C. Status of Outfall Improvements Installation Verandas 2 • Currently being installed. D. Status of Verandas 4 Installation of Gutters/Downspouts/Outfall Improvements • Previously discussed. E. Revised Audit Engagement Letter • Refunding of the bond caused an increase in preparation of the fiscal year 2018 audit. On MOTION by Mr. Gagne seconded by Mr. May with all in favor the Grau& Associates Revised Audit Engagement Letter was approved. NINTH ORDER OF BUSINESS Manager's Report A. Approval of the Minutes of the February 14,2019 Meeting Mr. Faircloth stated each Board member received a copy of the February 14,2019 meeting and requested any additions,corrections or deletions. On MOTION by Mr. May seconded by Mr. Gagne with all in favor the minutes of the February 14,2019 meeting were approved. B. Acceptance of Financials • The financials for the period ending February 28,2019 were reviewed. On MOTION by Mr. May seconded by Ms. Hunter with all in favor the February 28,2019 financials were accepted. C. Discussion of Fiscal Year 2020 Proposed Budget • The proposed Fiscal Year 2020 budget was reviewed. FY 2019 audit fee will be changed to$5,900. ➢ Increase Legal to$10,000 1 6 1 1 A 3 March 22, 2019 Heritage Bay CDD Lakes and Ponds—R&M-Lake Erosion will need to be decreased to offset the increase. • Approval of Tentative Budget is scheduled for June 6, 2019; and Budget Adoption at Public Hearing on September 5,2019. D. Field Manager's Report • The Field Management Report for site inspection conducted on March 11, 2019 was reviewed. E. Follow Up Items • Staff provided an update on follow up items. i. M.R.I.Stormwater Inspection Repairs ii. FEMA • An update was previously provided. • CPH project management follow up was addressed. District Manager will follow up with CPH on concerns and expectations of the Board. iii. Project Management Discussion • Project Management outside of normal scope was addressed. Moving forward a fee of $125 per hour will be applied for additional large projects as project coordinator. The Board had no objection. TENTH ORDER OF BUSINESS Supervisors' Reports,Requests and Comments • Mr. May commented on the recent Master Association meeting. ELEVENTH ORDER OF BUSINESS Chairman's Comment • Chairman Hubbard commented on scheduling a meeting on April 26,2019. On MOTION by Mr. May seconded by Ms. Hunter with all in favor a Board of Supervisor meeting was scheduled for Friday,April 26,2019 at 9:00 a.m. TWELFTH ORDER OF BUSINESS Audience Comments There not being any, the next item followed. 8 1 6 1 1 A 3 March 22, 2019 Heritage Bay CDD THIRTEENTH ORDER OF BUSINESS Adjournment On MOTION by Mr. Arcurie seconded by Ms. Hunter with all in favor the meeting was adjourned. J Faircloth Edwin Hubbard cretary Chairman 9 161 1A4 y' u KEY - Community Development District Board of Supervisors Regular Meeting Wednesday, April 17, 2019 8:30 a.m. 505 Whiskey Creek Drive Marco Island, FL 34145 AGENDA Note: Requests to address the Board on all subjects,which are not on today's agenda,will be accommodated under "Public Comments". Public comments are limited to a maximum of three(3)minutes per attendee in order to facilitate orderly and efficient District business. Any person who decides to appeal a decision of this Board will need a record of the proceedings pertaining there to and may need to ensure that a verbatim record of these proceedings is made at their expense. Any person requiring special accommodations at this meeting because of a disability of physical impairment should contact the District Office at 239-394-4346 at least five days prior to the meeting. 1. Call to Order 2. Roll Call 3. Approval of Agenda 4. Audience Questions and Comments on Agenda Items 5. Approval of Previous Meeting Minutes a. March 20, 2019 6. Specific Items of Old Business a. Street Light Project i. Plausibility,costs,time frame of illuminating specific areas with Key Marco previously discussed in the March 20, 2019 CDD Meeting b. Landscape Maintenance Contract i. WARRANTY-"Landscape Florida will not be responsible for any turf, ornamentals or trees that die if Landscape Florida is not in exclusive control of the irrigation system." ii. CONTRACTOR'S PERSONNEL- "Staffing levels,frequencies, seasonal adjustments and scheduling is at the sole discretion of Landscape Florida and will fluctuate throughout the year... Contract is not based on assigned crew sizes and staffing levels and scheduling of services are provided at the sole discretion of Landscape Florida". 1Ir' , e 1 6 1 1 A 4 iii. STANDARDS- "The parties agree that Landscape Florida will have complete discretion as to all horticultural decisions." iv. PRUNING AND SHEARING -no hand pruning is guaranteed (Gatehouse?) v. no mention of removing litter along the roadways vi. term:one year versus two years c. Gatehouse i. Securitas Post Orders ii. Condition of Plants in Pots (C-3 Maintenance) and Blue Planters iii. Gatehouse Status 1. Rust Removal from Arms&Control Boxes 7. Specific Items of New Business a. Speeding and Temporary Speed Bumps 8. District Counsel—Greg Urbancic, Coleman,Yovanovich & Koester, P.A. a. Easement Agreement between CDD and HOA—Tract U b. Incident on March 16, 2019 c. CDD Agreement with Landscape Florida d. Special Event Policy 9. District Finance a. Financial Statement Month Ending February 2019 b. Future Capital Improvement Projects i. Hoover Recapturing System $40,000 ii. Roads (Engineering Estimates 2017) 1. Drainage Improvements$228,990.44 2. Repave Whiskey Creek Drive$608,863.16 3. Repave Blue Hill Creek Drive$601,644.93 4. Street Lights (Estimates range from $300,000 to$1,000,000) c. Proposed Draft Budget d. All Expenses Listed Since Last Meeting e. Spreadsheet FY2018-2019 R&M Contracts f. Spreadsheet of KM CDD&HOA Split Expenses g. Hoover Proposal to Convert R2 to Flowguard 3 10. District Manager a. FEMA Update&Deposits 2 I ,, e 1611A4 11.Supervisors Request and Comments a. Three Way Stop Sign at Blue Hill &Whiskey Creek b. Adoption of Gopher Tortoise Day—Corrie Grado c. Gatehouse Fascia, Corbels and Ceilings—Dawn Aitkenhead d. Dissolution of the CDD—Luanne Kerins e. Insurance Policy Renewals-Maureen McFarland f. Gatehouse LPR Cameras Installation—Maureen McFarland g. District Manager Position—Maureen McFarland i. Duties&Time Requirement ii. HOA—CDD Agreement 12.Audience Questions and Comments 13.Schedule Next Meeting Date and Time a. June 19,2019 at 8:30 a.m. 14. Adjournment 3I ' e 1 6 1 1 A 4 KEY MARCO COMMUNITY DEVELOPMENT DISTRICT I Formatted:No Spacing,Centered,Tab stops:Not at 1.05^ REGULAR BOARD MEETING Formatted:No Spacing,Centered,Tab stops:Not at 1.31" March 20,2019 Formatted:No Spacing The Board of Supervisors of the Key Marco Community Development District met at 8:30 a.m. on March 20b,2019,at the Key Marco Community Center,Marco Island,Florida. APPEARANCES: Maureen McFarland,Supervisor,Chairman Mary Beth Schewitz,Supervisor Corrie Grado,Supervisor Dawn Aitkenhead,Supervisor r""WHO WAS ABSENT? Luanne Kerins,Supervisor ALSO PRESENT Katie Ma line,District Manager/Secretary Greg Urbancic,District Counsel Janye Johnston and Licuterrrntand Lieutenant""`'"-Dodd Bulger Florida Fish and Wildlife Commission CALL TO ORDER/ROLL CALL The regular meeting was called to order with***four supervisors in attendance. APPROVAL OF AGENDA The Agenda was unanimously approved on a MOTION by Mrs.Schewitz and a second by Mrs. Mrs.Aitkenhead, AUDIENCE QUESTIONS AND COMMENTS ON AGENDA ITEMS No comments or questions were received from the public. APPROVAL OF PREVIOUS MEETING MINUTES At the top of page 4,the paragraph at the top should be deleted,as a better way to handle the public records request was determined. Going forward Mrs.Maline will redline all areas where new comments are added. On a MOTION by Mrs.Schewitz and a second by Mrs.Aitkenhead,the minutes as amended were unanimously approved by the Board. FLORIDA FISH AND WILDLIFE PRESENTATION Jane Johnston from the Florida Fish and Wildlife Commission,accompanied by Lt. '*',Dodd Bt 10'er made a presentation to the Board on the Key Marco wildlife. Daily they speak with people about the conflicts they are having with wildlife_; The biggest predators are the bobcats and coyotes,as well as raccoons,possums and armadillos.Key Marco is full of these wild animals,and it is important that they do not have human related food sources,so trash must be locked up in a secured area. Pets should never be fed outside,and if they have to be,the bowls should be brought in after use. Bird feeders can also draw wild animals into the neighborhood. Pets can look like a food source by some of the larger predators,such as coyotes and bobcats. Feeding wildlife in the State of Florida is a misdemeanor and you can be fined up to$500 and 11Pagu 1 6 1 1 A 4 jail time of up to a year. Feeding them is considered to be more of a threat to than speeding vehicles. Wave,yell and stop to scare away these bigger predators,as they are not afraid of cars or people.Additionally,when humans feed wildlife,they are able to reproduce at a higher rate. Problems between neighbors related to feeding wildlife can be handled through the individual Rules and Regulations of any community. It was not recommended that rats be poisoned,but a hosted area far from one's home where the rats,snakes and so on can find food is a good alternative to having them come to your home. A nesting box for owls can be prepared and they help keep the rat population down. Snakes will help keep the rodent population under control as well. If poisoning is necessary,it was recommended that the directions are followed exactly. The food chain is an issue,and it is important to be careful of inadvertently poisoning another animal by mistake. Iguanas have been prevalent,and they are an exotic animal,not native to the area,and they do damage to other animals and plants,and it is best to humanely kill them as they are prolific breeders. Lieutenantar added that Key Marco will occasionally get a panther or a bear,and bears are the biggest problem as they are attracted to trash and bird feeders. If a python is seen the wildlife office should be called immediately for removal. Dispatch will answer calls 24/7. Mrs.McFarland indicated that the bobcats are very unafraid on Key Marco,and the Lieutenant indicated that he will send the verbiage to Key Marco as it relates to wildlife feeding,and officers will come out and issue a citation if people do not follow the State law. There are wildlife trappers in the area that will come and trap animals as a last resort. The members of the Fish and Wildlife Commission were thanked for their attendance. SPECIFIC ITEMS OF OLD BUSINESS C. Gatehouse 1. Mrs.McFarland noted that they pay$45 a week for C3 to come and maintain the blue pots at the gatehouse. Mrs.Grado felt that too much money was being spent and the planters do not look good,and their color does not go with the theme of the gatehouse. The Board agreed. Mrs.Maline will prepare information on alternatives to C3 as it relates to the planters at the gatehouse and bring it to the Board at the next meeting. 2. Mrs.Maline spoke to Erin who advised that she would reach out to some of her colleagues and get back to Mrs.Maline about the Master Gardeners. 2_j P a K e 1 6 1 1 A 4 3. Two delivery dates from the tile company for the gatehouse roof were ignored,but they have indicated that they will be at Key Marco today.The ridgelines were installed,and the dry in permit inspection from the City has been done. 4. The gate arms and control boxes are rusted,and Mrs.Malines suggested that they replace the moving mechanism with stainless steel.Cypress Access will be providing a proposal for this. It was suggested that CRC be sprayed on it,and that will be looked into as well. A. Street Light Project Mr.DiPrato did not feel that he had sufficient information to make a presentation to the Board at this point.Two quotes have been received. One was nonresponsive and too expensive,and the other did not provide any statement of work. The electric company is forcing compliance with the street light situation,and their electric costs have been reduced by 80 percent at this point as the CDD is no longer leasing unnecessary equipment. At least one and maybe two of the metered boxes must be replaced. An RFQ will probably not be needed,as the cost will be under the threshold. Mrs.McFarland agreed that it was important to determine what the community as a whole would be comfortable with regarding lighting. Mr.Urbancic will provide his legal opinion in writing about the street lighting,and indicated that the question in an accident lawsuit would be whether the District breached a duty,in this case to provide sufficient lighting,and was that breach the proximate cause of the accident. As a CDD,Key Marco enjoys the benefits of Sovereign Immunity,so exposure in an accident would be$200,000 per incident and$300,000 per individual. The District's insurance company also covers this type of event.The difficulty is that some people could find negligence in any situation. Mr.Kerins noted that there is nothing in the state laws that he could find requiring street lights, nor is there any for the City of Marco. After discussion,it was agreed that the lights would remain on at the bridge,the gatehouse and the"T". The community will be advised of the Board's decision,and Mr.Urbancic will provide his written opinion to the Board. Reflective paint can be put on the roadways as well,and a light will be put on the Key Marco sign at the front. 3lPate 1611A4 Formatted:No Spacing B. Landscape Maintenance Landscape Florida,the company that Mrs.Maline and Mrs.Kerins are leaning towards,does everything but liquid fertilizing,but they do biological fertilizing. This covers everything except fire ants and whitefly.They have a live p€4five-person crew,and come in every other week. Duvall was too expensive,and Crawford was too expensive as well. The area of San Marco as noted on the Landscape Florida bid will be checked to see who has responsibility for that section,and after discussion it was agreed that two separate contracts can be written for the CDD and the HOA's properties,and this will be presented at the April meeting. Mrs.Grado suggested that they relook at dissolving the CDD,and a member of the public indicated that there are no public funds that are often referred to,as all the funds are the same. Mrs.McFarland suggested that a document could be prepared to be signed by Mrs. Maline as the District Manager that no public funds are being spent on private entities. Mr.Urbancic noted that an agreement could also be put in place between the HOA and the CDD where the HOA agrees to maintain everything,as they have fewer restrictions on their funds. The reverse cannot be done. This suggestion will be discussed further. Mrs.McFarland reminded those present that there should be no more issues that anyone has approval to seek the opinion of Board counsel regarding the CDD other than supervisors.Mr. Urbancic was not aware of any other issues. D. New Construction CDD/ARC Requirements It has been suggested that a policy should be set that nothing should be put on the 30 feet belonging to the CDD in front of homes,but rather items such as building material and-porta- potties should be kept on the homeowner's property. Mr.Urbancic suggested that they coordinate this with the ARC and ask them to put In a line item to this effect in their rules. It was agreed that this would be done,and on a MOTION by Mrs.McFarland and a second by "` Mrs.Aitkerhead the Board agreed that they would contact the ARC and ask that this item be put on the ARC list of rules. Mrs.McFarland reminded the residents that any small signs,such as address signs,be kept off the CDD property as well. 4lPag 1 6 1 1 A 4 Formatted:No Spacing E.and F.Ground Lease Agreement Termination/New Agreement Mr.Urbancic and Mrs.McFarland went through the new agreement the previous day. Mr. U rbancic summarized it,giving the background on this agreement and that the CDD the option of an easement over a portion of the HOA property to get to their pond and pumping equipment,as well as an easement with respect to the use of the Community Center facility. Mr.Urbancic felt that it was a workable agreement,with a few clarifications as to what the easement area would be. It will also have to be determined whether this new agreement would be perpetual or for a term of years. (Mr.Krutisch's comments were not able to be heard.) The CDD will do the maintenance landscaping at the Center building. Mulching is not included. The different tracts were shown on the map,and the areas that the CDD would maintain were delineated as far as mowing only,and the areas that will be planted. (Overtalk) Mr.Urbancic felt that there wri were no legal issues with this decision,but suggested that the definition of terms on the property be cleaned up,and he will make the agreement effective as of March 31't The document will be provided to all the Board members,who will review it. At the same time Mr.Urbancic will make the minor changes and those will be provided to the Board members as well. SPECIFIC ITEMS OF NEW BUSINESS A. Temporary Speed Bumps This item was deferred to April. B. Photography for Interior of Gatehouse Mrs. Maline ordered some large,canvas copies of student photographers'pictures,and they will be installed within a short period of time. The cost was$609.00. C. Gatehouse Post Orders Mrs.Maline asked that the Board members go through the post orders and suggest any changes-e-hear-.,e it-Win' „f"^,gin^o to be re✓eweel at the April meeting. DISTRICT COUNSEL A. Lease Employees Mrs.Maline presently does not fall under any of the District's insurance policies,as per the District's insurance agent. Mrs.Maline is covered under the HOA policy for$50,000 per occurrence._Mrs.McFarland suggested that they split the two bank accounts into$500,000 each,but Mrs.Maline would still not be covered. 5lPare 1611Ai4 Mr.Urbancic suggested that they challenge the insurance company,as Mr.Maline is a member of the Board as secretary. (Overtalk) Otherwise,the HOA will have to increase their coverage for her. Conversely,Mrs.Maline could be removed as a signatory and after discussion,it was agreed that this would be done. Mrs.McFarland briefly described the process by which invoices are paid by Inframark after it has been approved by their account manager,Mrs.Maline and Mrs.McFarland. The signatories on the two accounts will be changed to Mrs.McFarland on both,and Mrs. Aitkenhead on one and Mrs.Schewitz on the other. JANUARY FINANCIALS STATEMENT The"Other Miscellaneous Revenue"line item has not yet been removed,and in February it will be noted under Electric as a credit. Mrs.Maline expressed concern about the irrigation costs,and agreed with Mr.Krutisch that another well is needed. Mrs.McFarland noted that the total expenditures line item,year-to-date actual,through January 31 was$250,000,and the year-to-date budget is$236,000,so they are over budget by $14.000. $10,000 of that is water usage. B. Annual Financial Audit Two comments were noted by the auditor;one being approving expenses without proof of payment,and a credit card will be issued to Mrs.Maline for CDD purchases only,such as office supplies. Mrs.Maline will take care of getting an American Express corporate card for this use. -Secondly,a system needs to be put in place for Inframark to confirm reimbursements paid for the CDD. All invoices will go through Inframark for the CDD,and those that are split should be sent to Mr.McFarland with proof of payment for the last 12 months. This will be implemented going forward. On a MOTION by Corrie Grado and a second by Luanne Kerins,the Annual Inancial Audit for the 2017-2018 Fiscal Year was unanimously accepted by the Board. 6IPage 1 6 1 1 A 4 Formatted:No Spacing C. Square Update This item will be addressed at the April meeting. DISTRICT MANAGER REPORT A. FEMA Update All eight projects have been obligated,and a figure of$176,707.32 is expected in grant money. Some funding has already been received for a total of$116,680.00 as of February. There was a discrepancy in the financials as to what has been received,and Mrs.Maline will check on that. B.Statewide Mutual Aid Agreement This agreement has been executed and is on file. SUPERVISORS REQUESTS AND COMMENTS A. Three Way Stop Sign at Whiskey Creek This was a recommendation by Pierre Narath who has seen a possible danger at this intersection,and this way people will have to come to a stop. After discussion,it was agreed that Mrs.Maline will bring a suggestion for a sign to the Board at the April meeting. Any suggestions were asked to be sent to Mrs.Maline. B. Ratify Special Events Mrs.Maline received requests for the following two events,and made the decision to allow them to take place. They were the Tour de Marco on February 24,and the Marco Half Marathon on March 17. Both of them took place before today's meeting. C. Special Events Policy It was agreed that a policy needed to be put in place to deal with these event requests. It was suggested that two events a year be allowed,and on a MOTION by Mrs.Schewitz and a second by Corrie Grado,the two(went two-event.limit per year was unanimously approved by the Board. Mr.Urbancic will bring a Resolution to the Board at the April meeting for signature to modify Resolution 2013-1 on this issue. Mrs.Maline added for the Board that there were no complaints at the first event in February, and they left the area spotless. The second event the previous week had a complaint from one person with many different items,and they have already been addressed with the organizer, one of them being the loudspeakers at the gate early in the morning. A letter of provisional acceptance will be sent to them next year. 7l Page 1611A4 On a MOTION by Mrs.Schewitz and a second by***Corrie Grado the Board unanimously approved the release of the deposits on both of these events. D.$9,000 Mulching Bill Only supervisors are allowed to spend money on Key Marco,but Mrs.Maline has the ability to approve by Resolution anything under$5,000. Mrs.Maline clarified that this item was approved in the budget,and asked if it still had to be brought back to the Board for approval again. Mrs.McFarland noted that a budget is a system to determine the annual assessment, but does not give approval for spending money. All three parts of the Resolution on this issue must be met,and in this case,it would have to be a line item in the budget for$5,000 or less that Mrs.Maline could approve. On a MOTION by Mrs.McFarland and a second by Mrs.***the Board unanimously approved the payment of the$9,000. It was reiterated that the Resolution will be followed in the future. AUDIENCE QUESTIONS AND COMMENTS In response to Mr.Krutisch's question about some work needed on the streets,at the April meeting four infrastructure items arid costs will be discussed. Mr.Urbancic advised that the preliminary budget needed to be adopted by June first. The budget hearing for adoption will be in July,so the preliminary budget will be prepared for the April meeting and a resolution accepting it will be passed at that time. FOLLOW UP LIST This item will become a part of the minutes going forward. 1 Mrs.Maline and Mrs.Grado will work together to find alternatives to C3 for the container plantings at the gatehouse and will present their findings at the April meeting. 2 Master Gardener follow up. 3.Gatehouse Roof Status 4. Gatehouse arms and control boxes 5. Update on street lighting. 6. Separate Landscaping Contracts for CDD and I-10A 7. Voting on new Lease Agreement with IiOA 8. Suggestions for Street sign at Whiskey Creek. 9. Resolution prepared by Mr.Urbancic regarding twice a year limit on events at Key Marco. ADJOURNMENT With the agreement that the next meeting would be held on April 17th at 8:30 a.m.,the meeting was adjourned at 10:50 a.m.On a MOTION by Mrs.***and a second by Mrs. McFarland. 8lPage 1 6 I 1 A 4 • • • Simmonds Electrical of Naples, Inc. 8981 Quality Rd Unit 1 Ph: (239)643-2770 Bonita Springs,FL 34135-7278 STREET LIGHTING•UTILITIES•GENERATORS Fax:(239)643-6873 INDUSTRIAL AND COMMERCIAL Estimate and Contract Key Marco Community Development District March 25,2019 505 Whiskey Creek Drive Quote#: l 815538R Marco Island,FL 34145 Ph: (239)394-4346 Attn: Ms.Katie Maline We hereby submit specifications and estimates for: Key Marco Street Light Electrical for existing Poles. Service 1: Furnish&Install electrical as outlined in E-1,E2 and E3 of REDI drawings. $79,907.00 Service 2:Upgrade Existing electrical service per REDI drawings. $5,550.00 Service 3:Furnish&Install electrical as outlined in E-1,E2 and E3 of REDI drawings. $86,191.00 Service 4: Furnish&Install electrical as outlined in E-1,E2 and E3 of RED!drawings. $84,502.00 Service 5: Furnish&Install electrical as outlined in E-1,E2 and E3 of REDI drawings. $84,502.00 Service 6: Furnish&Install electrical as outlined in E-1,E2 and E3 of REDI drawings. $52,742.00 Total Material and Labor $393,394.00 Landscape restoration not included. We hereby propose to furnish the above complete in accordance with the above specifications for the sum of Three hundred ninety three thousand three hundred ninety four and no/100'Dollars. Payment to be made as follows: In Full Upon Request It is the responsibility of the purchaser/owner to provide adequate access to the job site. If during the course of the job it becomes necessary to traverse sidewalks,driveways,grass or sod,flowerbeds, sprinklers,etc.Every effort will be made to avoid any damage. Should breaks occur as a direct result of our machinery,repairs may be made at additional cost to the owner. All material used in this contract is guaranteed to be as specified,and the entire job is to be done in a neat and substantial manner.Any alteration or deviation from the specifications herein agreed upon involving extra cost of labor and material will be executed upon either a written or verbal order for same,and will become an extra charge over the sum mentioned in this contract.Purchaser agrees to pay interest charges of 1 1/2%per month which is an annual rate of 18%.In the event payment is not made,purchaser agrees to pay all costs and expenses of collection including interest and attorney's fees. Estimate valid for 30 days. Signed by ACCEPTANCE OF ESTIMATE The foregoing terms,specifications and conditions are satisfactory,and the same are hereby accepted and agreed to,and hereby authorize you to execute the same. Date Signed by 1 6 1 1 A 4 gr m, 'AN DSC:All. ttow on LANDSCAPE FLORIDA GROUNDS MAINTENANCE AGREEMENT #1190025 This agreement as dated is between Paid monthly to Landscape Florida: "Landscape Florida"and"Key Marco COD" $8.428.25 Per Month Thereafter referred to as"Client." CDD-Whiskey Creek&Blue Hill Drive This agreement shall be for the The billing address is as follows: Key Marco CDD Key Marco CDD Whiskey Creek Drive C/O Katie Maline Marco Island,FL 34145 505 Whiskey Creek Drive Marco Island,FL 34145 Contact:Eric Evans Contact Person:Katie Maline Phone#:(239)643-6124 Phone#:(239)394-4346 Fax#:(239)643-6413 Mobile 4:(239)784-5110 Email:ErieL l.,andscaoel lorida.com Email:kat ierrmanauerkermarcohoa.org CIientRcquesl.'a I:andscapcl'Iorida.com This Agreement shall run for a period of g4loa-44*#04w,❑two(2)vears . This Agreement shall commence on May 1.2019 and shall expire on April 30,2021 in accordance with the terms and conditions of this Agreement and any written addenda. PERFORMANCE DESCRIPTIONS&CONTRACT SERVICES PROVIDED BY LANDSCAPE FLORIDA: PLANT MATERIAL CARE: All plant material will be maintained in accordance with Landscape Florida's standards set forth below. Any deviation from Landscape Florida standards for trimming,pruning,and the cutting or treatment of turf must be agreed in writing between the Client and Landscape Florida. Services are not provided to internal courtyards, lanais or for potted plant materials unless specifically included in the agreement. MOWING: Landscape Florida will mow turf to maintain a proper height of 3 1/2 to 4 %] inches, dependent on seasonal conditions. During the summer, growing season of April thru September,the turf will generally be cut every week. During the spring and fall months of October and March,the turf will be cut generally three(3)times per month. During the winter months of November thru February,the turf will be cut twice a month. The above listed frequencies serve as a general guideline.Mowing activities are performed"as needed"and as horticulturally appropriate. Landscape Florida will use a sharpened mower blade at all times to insure a clean and even cut,with turf height maintained at a height between 3 1/2 to 4 1/2 inches at all times. EDGING&BLOWING(Sidewalks,roadways,etc.):Landscape Florida will perform edging at every visit,using conventional edging equipment. Soft edging(tree wells,shrubbery beds,etc.)will be performed with every other mowing using mechanical edgers. Hard surfaces will be blown off at each visit and following pruning activities. PRUNING&SHEARING:Landscape Florida will use its best efforts to maintain uniform plant appearances,use proper horticultural practices for all ornamental shrubs,and maintain existing ground covers.Flowering ornamentals such as Ixora,Plumbago,Hibiscus will be pruned as needed in effort to allow the plant material to flower properly. Ornamental plantings such as Ficus,Coco plum,Podocarpus and Eugenia will be mechanically sheared. Landscape Florida will trim the various types of ornamental plantings throughout the year at the time that best promotes correct horticultural growth and helps maintain a neat and natural appearance while promoting a healthy plant. TREE CARE:Landscape Florida will lift trees(up to 14 feet)on an"as needed"basis throughout the year,with regular monitoring between heights of 7 feet to 14 feet for dead limbs and sucker growth. Tree care will conform to applicable county codes. "Structural pruning"as performed a by Certified Arborist is not included in this proposal but can be provided upon request.Citrus tree varieties are not covered under this provision.Annual native cleaning not included but available for additional fee. PALM TRIMMING: Landscape Florida will remove dead and dying fronds and seedpods up to reachable heights(14 feet)from the ground with pole trimmer. Palm trimming will conform to applicable county codes. Landscape Florida will provide a palm trimming proposal above 14 feet as an extra service. WEED CONTROL BEDS &HARDSCAPES: Landscape Florida will perform weed control regularly throughout the term of this Agreement, using its best efforts to maintain the beds substantially weed-free at all times,provided there is a sufficient amount of ground cover base(mulch,pine straw,etc.)at a depth of 1 '/2 to 2 inches.Substantially weed-free beds are not guaranteed if parties other than Landscape Florida install ground cover. The four methods of weed control I.andscape Florida will use in planting beds are proper mulching, the application of pre and post emergent herbicide,and manual removal. WEED CONTROL LAWN:Landscape Florida will use its best efforts to maintain lawns substantially weed-free at all times. It is understood M2-10-10-09 1 6 1 1 A 4 and agreed that certain weedy grasses such as crabgrass,Bermuda grass and carpet grass are not 100%chemically controllable. Landscape Florida agrees to treat such grasses chemically to the extent allowed by environmental laws but does not guarantee the elimination of these weeds. It is also agreed that certain infestations of undesirable grasses may require replacement of sod to repair the affected area(s) as an additional service. Landscape Florida will not be responsible for excessive weed growth if the irrigation system is managed,maintained,adjusted,or tampered with by others. IRRIGATION:Landscape Florida will perform a monthly inspection of the entire irrigation system to ensure that proper coverage is being supplied by the system. Landscape Florida will perform all routine maintenance, including cleaning of screens/heads, adjustments, etc. Any damages resulting from maintenance operations by Landscape Florida will be repaired at no additional cost. Repairs to valves,filters,spray heads,rotors or other components(line breaks and wire tracking not included)completed at the time of the monthly inspection,will be billed only for parts and not for additional labor. Repairs other than those made during routine scheduled irrigation system maintenance visits will be billed at($55)per man- hour plus parts and any required components. After Hours Emergency Calls Billed at($82.50)per hour with a 3-hour minimum. Our irrigation services do not include the inspection or maintenance of the water supply,well or pump station.Should Landscape Florida have to wait more than 48 hours for approval of irrigation system repairs,Landscape Florida will not be responsible for the replacement of any turf or plant materials.If the irrigation system is operated by others,Landscape Florida is not responsible for losses to landscape materials. landscape Florida is not responsible for utility bills associated with irrigation system failures and repairs. FERTILIZING:Landscape Florida will utilize different types of complete fertilizer through its researched special formulas. Turf will be fertilized four(4)times annually with ornamentals(unless specified otherwise in this Agreement),trees and palms fertilized three(3)times annually(unless specified otherwise in this Agreement). Landscape Florida reserves the right to change any formula of fertilizer due to weather,soil conditions,or specific plant requirements.In a county or municipality with an adopted fertilizer ordinance,the local ordinance shall prevail and serve as a guide to nutrient selection,applications and timing or frequency. INSECT CONTROL: Landscape Florida will perform insect control services on an"as needed"basis to reduce insect infestations in ornamental plantings and turf areas. Landscape Florida will not provide a blanket spray program;rather it will treat affected turf and shrubs to keep insects to a manageable state,which can help reduce the harm to turf and ornamentals. Landscape Florida cannot guarantee the control of all harmful insects due to the possible existence of chemically resistant strains and environmental restrictions governing the use of pesticides. If additional spraying or changes in treatment are required to control any infestation,the Client will be notified and charged per application.Preventative treatments for pests such as spiraling or ficus whitefly are provided for an additional fee. SEASONAL SERVICES:Annual Bedding plants,bed solarization,mulch,and tree trimming above 14 feet&arbor care are additional services and are available from Landscape Florida at an additional cost. However,Landscape Florida will maintain bedding plants furnished and installed by Landscape Florida. INSPECTIONS: Landscape Florida staff will conduct regular visits to review the health and tidiness of the landscape. A walk-through between Landscape Florida and a designated contact with the contracted client can be arranged upon request.The designated contact(s)are:Katie Maline of Key Marco CDD and Landscape Florida's Contact will be Eric Evans and Landscape Florida's Client Request System. SITE CONDITIONS:This Agreement is valid solely for plant material and irrigation systems existing at the time of this Agreement. If additional plant material or irrigation systems are added to those in existence at the time of Execution of this Agreement,Landscape Florida reserves the right to amend this agreement and increase the monthly billing amount to reflect the additional cost of services performed.Landscape Florida does not provide services to private lanai or screened in locations. Landscape Florida does not provide reimbursements for expenditures made without our approval.Any damages to property(lighting,screen cages,etc)must be reported for review and any reimbursements must expressly pre-approved by Landscape Florida. FUEL SURCHARGE: In the event Landscape Florida's price for mid-octane gasoline shall exceed$4.00 gallon,a fuel surcharge of one percent (1%)will be added to the monthly service and will remain in place until the price of mid-octane gasoline falls below$4.00 per gallon. STORM DAMAGE: In the event of storm or hurricane damage,Landscape Florida will provide landscape clean-up and horticulture correctional services as an additional service. WARRANTY:Landscape Florida will replace,at no additional cost,any plant material or turf grass that succumbs due to negligence on Landscape Florida's part during the term of this Agreement. Plants that succumb from old age or causes other than Landscape Florida's negligence are not covered under Landscape Florida's Warranty. Landscape Florida will not be responsible for any turf, ornamentals or trees that die if Landscape Florida is not in exclusive control of the irrigation system. Landscape Florida is not responsible for any power surges that may affect,in part or in total,the irrigation system. Landscape Florida is not responsible for damages done by other individuals,owners,employees or any contractor hired by the client,etc. Landscape Florida is not responsible for damages or delays due to Acts of God such as hurricane,wind,storm,lightening,rain, frost,freeze,etc.(precautions to prevent frost damage such as the covering of annuals can be done by Landscape Florida as an additional service). Landscape Florida neither makes nor implies any warranty as to the performance of any of the products to be used on lawn areas,shrubs or trees. Should Landscape Florida's monthly landscape management contract be terminated all warranties on materials provided and installed by Landscape Florida are considered null and void. 2 218261.4 10121/20059 1 6 1 1 A 4 CONTRACTOR'S PERSONNEL: All Landscape Florida personnel shall be considered to be at all times the sole employees of the Landscape Florida,under our sole control and direction and not an employee of the Client.Landscape Florida shall provide competent personnel trained in the care and maintenance of horticultural materials.Landscape Florida shall provide an Account Manager to oversee and direct our on-site foremen and their crew and activities. Staffing levels,frequencies, seasonal adjustments and scheduling is at the sole discretion of Landscape Florida and will fluctuate throughout the year.All Landscape Florida personnel will be uniformed,clearly identifying them as a member of our staff and will be as clean and neat as working conditions permit.All employees of Landscape Florida will be compliant,at all times,with all applicable State and Federal laws and Landscape Florida hereby holds Client harmless against any claim resulting from any non-compliance or violation.Contract is not based on assigned crew sizes and staffing levels and scheduling of services are provided at the sole discretion of Landscape Florida and may fluctuate seasonally and based on activities performed. Service interruptions caused by conditions outside of Landscape Florida's control (rain, lightening, property access,etc)may impact scheduled visits and missed time is not guaranteed to be replaced. INDEMNIFICATION:Landscape Florida will only indemnify Client for any damages,claims,or causes of action arising from gross negligence or willful misconduct on the part of Landscape Florida,its employees,sub-contractors or agents. STANDARDS: The parties agree that Landscape Florida will have complete discretion as to all horticultural decisions.Maintenance standards vary by plant material,season,climate zone&application.Landscape Florida's Standards are based on the services,management activities,products and frequencies indicated in this contract form and the attached Schedule of Services. PAYMENT TERMS: Monthly invoices will be rendered on the first of each month and arc due within 30 days of the invoice date. A finance charge,to the maximum extent allowed by Florida law,will be applied to invoices not paid within 15 days of the due date. If payments are not made within 15 days of the invoice due date,Landscape Florida reserves the right to terminate this Agreement,without notice,and it is agreed that any agreement for services or product and associated limited guarantees for such,will be null and void. Any agreed upon waiver of a time limit in the payment terms on any invoice shall not equate to a waiver of payment terms for any other current or future invoice. INSURANCE: Landscape Florida will maintain throughout the term of this Agreement general liability insurance,broad form contractual liability insurance, and Workers Compensation insurance to meet statutory requirements. Landscape Florida shall provide no less than $1,000,000.00 combined limit insurance coverage. At the Client's request, Landscape Florida will furnish a Certificate of Insurance describing all insurance coverage in effect. TERMINATION: This Agreement may be terminated for cause(reasonable documented dissatisfaction with performance)with a 60-day written notice,delivered registered mail return receipt by either party. If the Agreement is terminated before the full contract term,any invoices owed to Landscape Florida at the time of termination will become immediately due and payable(Late Fees and Finance Charges may apply.) Both parties agree to meet 60 days prior to this agreement's natural expiration to negotiate renewal and possible increases in contract value. DISPUTES: Any controversy or claim arising out of or relating to this Agreement,or breach thereof,shall be adjudicated in Collier County,Florida courts and in accordance with Florida law. The prevailing party shall be entitled to recovery of their entire amount of attorney's fees and costs. GENERAL: This Agreement is based only on the execution of services as defined in this Agreement. Services other than those defined in this document are additional services not included in this Agreement. Additional services are to be ordered and agreed to separately. Additional services will be billed in addition to the monthly contracted amount. Care of specialty plant materials (citrus, edible plants, orchids,roses, etc) are not included. ENTIRE AGREEMENT: This Agreement constitutes the entire agreement between the parties,and no representation or other commitment, whether oral or in writing,not included herein shall constitute a part of this Agreement. AMENDMENT: This Agreement may be amended only by an agreement in writing executed by both parties. SEVERABILITY:In the event that any provision of this Agreement should be held invalid or unenforceable by any court of competent jurisdiction, such holding shall not affect the validity or enforceability of any other provision hereof. This proposal,#1190025 created 4/1/19 may be withdrawn if not accepted with 30 days. 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'"' ka r„. f J # fF. k-r j�Aj a er4 ,4,-, . k' �� frlK'„?- ,� ama , ry,' C\\ 4.,:i.:`', ^F'' tfirt '� - a*`Dash x,.I2 � 3. = - ¢, k., g { � c '.+� `-=`�L{,�_' d0. 'C� �� sS . Y 0 .x a yl s g W c! °' s = ---.= _ i 1 z I ., i t i i61 1A4 LANDSCAPE MAINTENANCE AGREEMENT THIS LANDSCAPE MAINTENANCE AGREEMENT(this"Agreement")is made and entered into this day of 2019, by and between KEY MARCO COMMUNITY DEVELOPMENT DISTRICT,a local unit of special purpose government established pursuant to Chapter 190,Florida Statutes,being situated in the Collier County,Florida(the"District")and ,a (the"Contractor"). WITNESSETH: WHEREAS,the District was established by ordinance of the Board of County Commissioners of Collier County,Florida,for the purpose of planning,financing,constructing,operating and/or maintaining certain public infrastructure improvements, including surface water management systems, roadways, landscaping,and other infrastructure within the Key Marco community;and WHEREAS,included within the maintenance responsibilities of the District is the responsibility to maintain landscaping and an irrigation systems within its boundaries;and WHEREAS, the District desires to employ the Contractor to provide landscape and irrigation maintenance services for lands within the District;and WHEREAS,the Contractor,through its proposal and has represented that it can provide such services as required by the District;and WHEREAS,the District desires to employ the Contractor as an independent contractor to provide the services described herein for the compensation and upon the terms, conditions and provisions hereinafter set forth. NOW,THEREFORE,the parties agree as follows: 1. RECITALS. That the above recitals are true and correct and are incorporated herein ' 2. DESCRIPTION OF WORK AND SERVICES. A. The District desires that the Contractor provide professional landscape and irrigation maintenance services of the very highest quality. Following the execution of this Agreement by both parties,the Contractor shall provide the District with the specific services identified in this Agreement commencing as of ,2019("Commencement Date"). B. While providing the services identified in this Agreement, the Contractor shall assign such staff as may be required,and such staff shall be responsible for coordinating,expediting,and controlling all aspects to assure completion of the services. All work to be performed within the scope of these specifications contained herein shall be strictly managed,executed,and performed by the Contractor using experienced personnel. C. The Contractor shall provide the specific professional services as shown in Paragraph 3 of this Agreement. 3. SCOPE OF LANDSCAPE MAINTENANCE SERVICES. The Ntie.:1,1 and month') duties, obligations, and responsibilities of the Contractor are those described in the Scope of Services attached hereto as Exhibit"A" attached hereto and made a part hereof(the"Work")and those other 1 1 6 1 1 A obligations set forth herein. Contractor shall solely be responsible for the means,manner and methods by which its duties,obligations and responsibilities under this Agreement are met to the satisfaction of the District. 4. MANNER OF CONTRACTOR'S PERFORMANCE. The Contractor agrees,as an independent contractor,to undertake the Work and/or perform such services as specified in this Agreement (including any addendum or amendment subsequently executed by the parties or in any authorized written work order from the District issued in connection with this Agreement and accepted by the Contractor). All Work shall be performed in a neat and professional manner reasonably acceptable to the District and shall be in accordance with industry standards in Collier County,Florida. The performance of all services by the Contractor under this Agreement and related to this Agreement shall conform to any written instructions issued by the District. A. Should any work and/or services be required which are not specified in this Agreement or any addenda,but which are nevertheless necessary or reasonably inferred for the proper provision of the Work to the District,such work or services shall be fully performed by the Contractor as if described and delineated in this Agreement. B. The Contractor agrees that the District shall not be liable for the payment of any other work or services unless the District,through an authorized representative of the District,authorizes the Contractor,in writing,to perform such work. C. The District shall designate in writing a person to act as the District's representative with respect to the services to be performed under this Agreement. The District's representative shall have complete authority to transmit instructions, receive information, interpret and define the District's policies and decisions with respect to materials, equipment,elements,and systems pertinent to the Contractor's services. (I i _The District hereby designates the District Manager,or a representative of the District Manager,to act as its representative. The Contractor a ntis to nrct x:ill)Car I);;arikt>' rq-res,attatke no les_ t in - ___,,,,,,,,,._)ttmets)per month.and at the regtu::t of the i:)istriet.-to A-grcenteat. ,\t that bolt. thtl43i_striet compiL a Iw-ol landscap,.maintenance rc4atod item; that should be Knit heibre the n.,,yt p.riodic v+alk throtch. Notvvrlhslandin the asallahtreu;hsWith the-t-1iaFi siii.Cnlplated4 ..thisrt+lasest-ittn.('ninrnctorr::mainsresptut441e kw tnal,m.:appropriate N;:era [INNalons oldie entire--properta-suh{eut to iha Work. D. The Contractor shall use all due care to protect the property of the District,its residents,and landowners from damage. The Contractor agrees to repair any damage resulting from the Contractor's activities and work within twenty-four(24)hours of the damage occurring or receiving written notice,whichever is earlier. E. If requested, a representative of the Contractor shall attend meetings of the District's Board of Supervisors to report on landscaping matters. F. The Contractor shall replace,at the Contractor's expense,all plant material that,in the opinion of the District fails to maintain a healthy,vigorous condition because of the Contractor's failure to properly perform the Work specified herein. It is the responsibility of the Contractor to make a reasonable effort to notify the District of any conditions beyond the reasonable control of the Contractor or 2 1 6 1 1 A 4 the scope of Work that may result in the damage and/or loss of plant material. This responsibility includes, but is not limited to vandalism and/or other abuse of property. 5. COMPENSATION:TERM. A. The term of this Agreement shall be from the Commencement Date through September 30,2019(the"Term"),unless terminated prior to that time pursuant to the provisions set forth herein. Thereafter; this Agreement will be automatically extended for additional one(1)year periods pursuant to the terms hereof(hereinafter,"Annual Renewal Term")unless otherwise terminated or either party provides written notice of non-renewal to the other no later than ninety(90)days prior to the expiration of the Term or Annual Renewal Term;as applicable. Each Annual Renewal Term shall be on the same terms and conditions as the immediately preceding Term or Annual Renewal Term,as applicable,unless agreed upon in writing by the parties. commented[GUI]:I recommend tying to the fiscal year for budget purposes. As compensation for the Work described in this Agreement, the District agrees to pay Contractor as follows: LANGUAGE OPTION 1 Contractor shall be paid by the District in monthly installments for services under this Agreement: For the initial Term of this Agreement(the period beginning on the Commencement Date and ending on September 30,2019),Contractor shall be paid in monthly installments of and No/100 Dollars($ .00). For the first Annual Renewal Term(the period beginning of October 1,2019 and ending September 30,2020),Contractor shall be paid by the District in monthly installment payments of and No/l00 Dollars($ .00). Subsequent Annual Renewal Terms will be at the same monthly rate as the first Annual Renewal Term unless otherwise agreed in writing by the parties. LANGUAGE OPTION 2(MODIFY TO ADDRESS BID AS NECESSARY) (I) Work Area No.2(Whiskey Creek Drive): For the portion of the Work performed by Contractor in Work Area Na 2(as defined in the Scope of Services),Contractor shall be paid Dollars($ .00) per annum, payable by the District in monthly installments of Dollars($ .00). (2) Work Area No.3(Blue Hill Creek Drive). For the portion of the Work performed by Contractor in Work Area No.3(as defined in the Scope of Services),Contractor shall be paid Dollars($ .00)per annum,payable by the District in _ monthly installments of Dollars($ .00): Commented IGU2]:We will need to tailor to the proposal and payment structure. __-- B. If the District should desire additional work or services,or to add additional lands to he maintained, the Contractor agrees to negotiate in good faith to undertake such additional work or services. Upon successful negotiations,the parties shall agree in writing to an amendment,addendum, addenda,or change order(s)to this Agreement. The Contractor shall be compensated for such agreed additional work or services based upon a payment amount acceptable to the parties and agreed to in writing. Notwithstanding the foregoing or anything contained herein to the contrary,elm 4tlionrit sen icer!manic renunva!uldebri,alone and 1\1111111 all landscaped and irrisated areas shall be within the scope of Work and are included in the Contractor's compensation set Birth thor..: (i)prantpt cl;Ntnup at#jtetetx-to hite laneh€ttped and-+rig-:listed areaN-aItcr-a Hard cent err ttttsn. Wei trdfna. tt}Fkrt atitnt� m,tjur thantter.;tomts. tornadoe,. or ,tureicai,cs: and Oil roulin. rcmovul pi'debris nthErg-ttiscl within all taad;capad and trt atE l-attar. 3 161 1A4 Additional services such as mulching,irrigation-sod laying,remedial landscape,i ss-the planting of annuals(beyond those already defined as part of the Work),and cleanup of debris within and adjacent to the landscapes and irrigated areas after major wind events_or storms. includins. without limitation.orator thunderstorms.tornadoes.or hurricanes.can be provided by the Contractor. However,no additional services shall be provided by the Contractor unless done at the direction of the District. Fees for such additional services shall be as provided for in the Scope of Services or,if not identified,as negotiated between the District and the Contractor. C. The District may require,as a condition precedent to making any payment to the Contractor,that all subcontractors,materialmen,suppliers or laborers be paid and require evidence,in the form of Lien Releases or partial Waivers of Lien,to be submitted to the District by those subcontractors, material men,suppliers or laborers,and further require that the Contractor provide an affidavit relating to the payment of said indebtedness. Further, the District shall have the right to require, as a condition precedent to making any payment,evidence from the Contractor,in a form satisfactory to the District,that any indebtedness of the Contractor,as to services to the District,has been paid and that the Contractor has met all of the obligations with regard to the withholding and payment of taxes,Social Security payments, Workers'Compensation,Unemployment compensation contributions,and similar payroll deductions from the wages of employees. D. The Contractor shall maintain records conforming to usual accounting practices. Further,the Contractor agrees to render monthly invoices to the District,in writing,which shall be delivered or mailed to the District by the fifth(5th)day of the next succeeding month. These monthly invoices are due and payable within forty 43s a t4?thirtv(0)days of receipt by the District. Each monthly invoice will include such supporting information as the District may reasonably require the Contractor to provide. 6. WARRANTIES. The Contractor warrants that Work performed and all goods delivered under this Agreement,shall be free from any defects in workmanship and material,and shall conform strictly to these specifications. The Contractor further warrants that all the Work shall he performed using Contractor's best efforts and shall be in conformance with industry standards for workmanship. By executing this Agreement, the Contractor represents that it has examined carefully all of the contract documents, acquainted itself with the site, and all conditions relevant to the Work, and has made all evaluations and investigations necessary to a full understanding of any difficulties which may be encountered in performing the Work pursuant to the Agreement. The Contractor acknowledges that the Agreement documents are sufficient for the proper and complete execution of the Work. 7. SAFETY: The Contractor shall maintain an adequate safety program to ensure the safety of employees and any other individuals working under this Agreement. The Contractor shall comply with all applicable standards, rules, or regulations of the Occupational Safety and Health Administration (hereinafter"OSHA")and all applicable laws,statutes,rules,regulations and orders. The Contractor shall take precautions at all times to protect any persons and property affected by the Contractor's work under this Agreement,utilizing safety equipment such as bright vests,traffic cones,etc. 8. INSURANCE. A. The Contractor or any subcontractor performing the work described in this Agreement shall maintain throughout the term of this Agreement the following insurance: (1) Workers' Compensation coverage, in full compliance with Florida statutory requirements,for all employees of the Contractor who are to provide a service under this Contract,as required under applicable Florida Statutes AND Employer's Liability with 4 161 1A4 limits of not less than $1,000,000.00 per employee per accident, $500,000.00 disease aggregate,and$100,000.00 per employee per disease. (2) Commercial General Liability `occurrence" coverage in the minimum amount of $1,000,000 combined single limit bodily injury and property damage each occurrence and$2,000,000 aggregate,including personal injury,broad form property damage, products/completed operations, broad torn blanket contractual and $100,000 fire legal liability. (3) Automobile Liability Insurance for bodily injuries in limits of not less than $1,000,000 combined single limit bodily injury and for property damage,providing coverage for any accident arising out of or resulting from the operation,maintenance,or use by the Contractor of any owned, non-owned, or hired automobiles, trailers, or other equipment required to be licensed. Said insurance shall also to include insured/underinsured motorists' coverage in the minimum amount of$100,000 when there are owned vehicles. B. The District,its staff,consultants,agents and supervisors shall be named as an additional insured on all policies required(excluding worker's compensation). The Contractor shall furnish the District with the Certificate of Insurance evidencing compliance with this requirement. No certificate shall be acceptable to the District unless it provides that any change or termination within the policy periods of the insurance coverage,as certified,shall not be effective within thirty(30)days of prior written notice to the District. Insurance coverage shall be from a reputable insurance carrier acceptable to the District, who licensed to conduct business in the State of Florida,and such carrier shall have a Best's Insurance Reports rating of at least A-VII. C. If the Contractor fails to have secured and maintained the required insurance,the District has the right(without any obligation to do so,however),to secure such required insurance in which event,the Contractor shall pay the cost for that required insurance and shall furnish,upon demand,all information that may be required in connection with the District's obtaining the required insurance. 9. INDEMNIFICATION/HOLD HARMLESS. The Contractor assumes liability for and shall indemnify, defend and save harmless the District as well as its supervisors,members,employees, officers, managers, agents, successors and assigns from any and all expenses, costs, claims, actions, damages,losses and liabilities of every kind(including,but not limited to,reasonable attorneys'fees of their attorneys)irrespective of the theory upon which based(including,but not limited to,negligence and strict liability)arising out of the Contractor's presence within Key Marco for any purpose(including,but not limited to,performing work under this Agreement)and arising out of the Work area and the condition, operation ownership, selection, transportation, loading, unloading, security, leasing or return of any equipment or individuals with respect to the above services regardless of where,how and by whom used or operated and including,without limitation,injury to property or person(including death). This Agreement also obligates the Contractor to indemnify and save harmless the District for any and all expenses,costs, claims,actions,damages,losses,and liabilities of every kind arising out of any of the Contractor's or their subcontractors at the site. The Contractor understands and agrees that it is obligated and shall indemnify the District for damages and injury to persons and property caused in whole or in part by any act,omission, negligence or fault of the Contractor and its subcontractor,agents,employees,officers,directors,successors and assigns. The Contractor's obligation to indemnify and defend the District is absolute, including instances where the District are found potentially liable,responsible or at fault and in those instances where the District's own negligence or actions caused said damage or injury in part. Notwithstanding the above, the Contractor shall not be required to indemnify and defend the District for damages found by a Court to have been caused solely by the District gross negligence or the willful,wanton or intentional misconduct of the District or their employees,officers,directors,successors and assigns. 5 1 6 1 1 A 4 The Contractor hereby acknowledges that the first$100.00,paid under this contract as sufficient and valuable consideration from the District to the Contractor as specific consideration for this indemnification. It is understood and agreed that this Agreement is not a construction contract as that term is referenced in Section 725.06,Florida Statutes(and as later amended)and that said statutory provision does not govern,restrict or control this Agreement. 10. COMPLIANCE WITH GOVERNMENTAL REGULATION. The Contractor shall keep,observe,and perform all requirements of applicable local,State,and Federal laws,rules,regulations, or ordinances. If the Contractor fails to notify the District in writing within five(5)days of the receipt of any notice,order,required to comply notice,or a report of a violation or an alleged violation,made by any local,State,or Federal governmental body or agency or subdivision thereof with respect to the services being rendered under this Agreement or any action of the Contractor or any of its agents, servants, employees, or materialmen, or with respect to terms,wages, hours, conditions of employment, safety appliances,or any other requirements applicable to provision of services,or fails to comply with any requirement of such agency within five(5)days after receipt of any such notice,order,request to comply notice,or report of a violation or an alleged violation,the District may terminate this Agreement,such termination to be effective upon the giving of notice of termination. 11. LIENS AND CLAIMS. The Contractor shall promptly and properly pay for all labor employed,materials purchased,and equipment hired by it to perform under this Agreement. The Contractor shall keep the District's property free from any construction,materialmen's or mechanic's liens and claims or notices in respect to such liens and claims,which arise by reason of the Contractor's performance under this Agreement,and the Contractor shall immediately discharge any such claim or lien. In the event that the Contractor does not pay or satisfy such claim or lien within three(3)business days after the filing of notice thereof,the District,in addition to any and all other remedies available under this Agreement,may terminate this Agreement to be effective immediately upon the giving of notice of termination. 12. DEFAULT AND PROTECTION AGAINST THIRD PARTY INTERFERENCE. A default by either Party under this Agreement shall entitle the other to all remedies available at law or in equity,which may include,but not be limited to,the right of damages,injunctive relief,and/or specific performance. The District shall be solely responsible for enforcing its rights under this Agreement against any interfering third party. Nothing contained in this Agreement shall limit or impair the District's right to protect its rights from interference by a third party to this Agreement. 13. CUSTOM AND USAGE. It is hereby agreed,any law,custom,or usage to the contrary notwithstanding,that the District shall have the right at all times to enforce the conditions and agreements contained in this Agreement in strict accordance with the terms of this Agreement,notwithstanding any conduct or custom on the part of the District in refraining from so doing;and further,that the failure of the District at any time or times to strictly enforce its rights under this Agreement shall not be construed as having created a custom in-any way or manner contrary to the specific conditions and agreements of this Agreement,or as having in any way modified or waived the same. 14. SUCCESSORS. This Agreement shall inure to the benefit of and be binding upon the heirs, executors, administrators, successors, and assigns of the Parties to this Agreement, except as expressly limited in this Agreement. 15. TERMINATION. The District agrees that the Contractor may terminate this Agreement with or without cause by providing ninety(90)days written notice of termination to the District;provided, however, that the District shall be provided a reasonable opportunity to cure any breach under this Agreement by the District. District may,in its sole and absolute discretion,whether or not reasonable,on 6 161 1A4 thirty(30)days'written notice to Contractor,terminate this Agreement at its convenience,with or without cause,and without prejudice to any other remedy it may have. Upon any termination of this Agreement, the Contractor shall be entitled to payment for all work and/or services rendered up until the effective termination of this Agreement,subject to whatever claims or off-sets the District may have against the Contractor. 16. PERMITS AND LICENSES. All permits or licenses necessary for the Contractor to perform under this Agreement shall he obtained and paid for by the Contractor. 17. ASSIGNMENT. Neither the District nor the Contractor may assign this Agreement without the prior written approval of the other. 18. INDEPENDENT CONTRACTOR STATUS. In all matters relating to this Agreement, the Contractor shall be acting as an independent contractor. This Agreement does not create an employee/employer relationship between the parties. It is the intent of the parties that the Contractor is an independent contractor under this Agreement and not the District's employee for all purposes,including but not limited to,the application of the Fair Labor Standards Act minimum wage and overtime payments, Federal Insurance Contribution Act, the Social Security Act, the Federal Unemployment Tax Act,the provisions of the Internal Revenue Code, the State Workers' Compensation Act, and the State unemployment insurance law. The Contractor shall retain sole and absolute discretion in the judgment of the manner and means of carrying out the Contractor's activities and responsibilities hereunder provided, further that administrative procedures applicable to services rendered under this Agreement shall be those of the Contractor,which policies of the Contractor shall not conflict with the District,or other government policies, rules or regulations relating to the use of the Contractor's funds provided for herein. The Contractor agrees that it is a separate and independent enterprise from the District, that it has full opportunity to find other business,that it has made its own investment in its business,and that it will utilize a high level of skill necessary to perform the work. This Agreement shall not be construed as creating any joint employment relationship between the Contractor and the District and the District will not be liable for any obligation incurred by the Contractor, including but not limited to unpaid minimum wages and/or overtime premiums. The Contractor shall not incur expenses on behalf of the District,enter into any contract on behalf of the District,either written or oral,or in any other way attempt to obligate or bind the District except upon the express prior written approval of the District. 19. PUBLIC RECORDS. CONTRACTOR understands and agrees that all documents of any kind provided to the DISTRICT in connection with this Agreement may be public records,and,accordingly, CONTRACTOR agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. CONTRACTOR acknowledges that the designated public records custodian for the DISTRICT is Katie Maline("Public Records Custodian"). Among other requirements and to the extent applicable by law, the CONTRACTOR shall 1)keep and maintain public records required by the DISTRICT to perform the Services;2)upon request by the Public Records Custodian,provide the DISTRICT with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119,Florida Statutes;3)ensure that public records which are exempt or confidential,and exempt from public records disclosure requirements,are not disclosed except as authorized by law for the duration of the Agreement term and following the Agreement term if the CONTRACTOR does not transfer the records to the Public Records Custodian of the DISTRICT;and 4) upon completion of the Agreement, transfer to the DISTRICT, at no cost, all public records in CONTRACTOR'S possession or,alternatively,keep,maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by the CONTRACTOR, the CONTRACTOR shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically 7 1 6 1 1 A 4 must be provided to the DISTRICT in a format that is compatible with Microsoft Word or Adobe PDF formats. Failure of CONTRACTOR to comply with Section 119.0701, Florida Statutes may subject CONTRACTOR to penalties under Section 119.10,Florida Statutes. Further,in the event CONTRACTOR fails to comply with this Section or Section 119.0701,Florida Statutes,DISTRICT shall be entitled to any and all remedies at law or in equity. The following statement is required to be included in this Agreement pursuant to Section 119.0701(2),Florida Statutes: IF CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES TO THE CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT KATIE MALINE C/O KEY MARCO COMMUNITY DEVELOPMENT DISTRICT, TELEPHONE: (239) 394-4336, EMAIL: KATIE( MANAGERKEYMARCOHOA.COM, AND MAILING ADDRESS: 505 WHISKEY CREEK DRIVE, MARCO ISLAND, FL 34145. 20. SEVERABILITY. In the event any term or provision of this Agreement be determined by appropriate judicial authority to be illegal or otherwise invalid,such provision shall be given the nearest legal meaning or be construed as deleted as such authority determines,and the remainder of this Agreement shall be construed to be in full force and effect. 21. EXHIBITS. All of the exhibits attached to this Agreement,if any, are incorporated in, and made a part of,this Agreement. 22. COMPLETE AGREEMENT. This Agreement(and any exhibits or proposals expressly incorporated herein) constitutes the entire and complete agreement between the parties hereto and supersedes all prior correspondence,discussions,agreements and understandings between the parties hereto relating to the matters herein contained. 23. MODIFICATIONS. This Agreement may not be amended or modified in any manner other than by an Agreement in writing signed by all of the parties hereto. 24. WAIVER. No waiver of any of the terms of this Agreement shall be valid,unless such is in writing and signed by the party against whom such waiver is asserted. In any event,no waiver shall operate or be constructed as a waiver of any future required action or of any subsequent breach. 25. CONSTRUCTION OF THIS AGREEMENT. A. TITLES. The titles of paragraphs and sub-paragraphs are for reference purposes only,and shall not in any way limit the contents,application or effect thereof. B. ORDER OF PARAGRAPI IS. This Agreement shall be construed as a whole with no importance being placed upon the order of the paragraphs as they appear herein. C. PRONOUNS. Pronouns used herein shall refer to every other and all genders and any word used herein shall refer to the singular or plural as required or appropriate to the context. 8 1611A4 D. FLORIDA LAWS. This Agreement shall be construed,governed and interpreted in accordance with the laws of the State of Florida. E. NEGOTIATION OF AGREEMENT. The parties hereto have participated fully in the negotiation and preparation hereof and accordingly,this Agreement shall not be more strictly construed against one or the other. F. INTERPRET TO BIND AND TO DO JUSTICE. This Agreement shall be interpreted in a manner to uphold and enforce the binding effect of all provisions hereof and,at the same time,to do justice to all parties in the event of doubt or ambiguity as to any term,expression or meaning. G. THIRD PARTY BENEFICIARIES.This Agreement is solely for the benefit of the District and the Contractor and no right or cause of action shall accrue upon or by reason,to or for the benefit of ally third party not a formal party to this Agreement. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or company other than the District and the Contractor any right,remedy,or claim under or by reason of this Agreement or any of the provisions or conditions of this Agreement; and all of the provisions, representations, covenants, and conditions contained in this Agreement shall inure to the sole benefit of and shall be binding upon the District and the Contractor and their respective representatives,successors,and assigns. 26. NOTICES. All notices,demands,requests or other communications made pursuant to, under or by virtue of this Agreement must be in writing and either hand-delivered, delivered by next business day commercial courier (such as FedEx or UPS), or mailed through the Unites States Postal Service,to the party to which the notice,demand,request or communication is made,as follows: IF TO DISTRICT: Key Marco Community Development District c/o Katie Maline,District Manager 505 Whiskey Creek Drive Marco Island,Florida 34145 IF TO CONTRACTOR: c% Such addresses may be changed by written notice given to the address noted above. Any notice,demand, request or other communication shall be deemed to be given upon actual receipt in the case of hand-delivery or delivery by overnight courier,or two(2)business days after depositing the same in a letter box or by other means placed within the possession of the United States Postal Service,properly addressed to the party in accordance with the foregoing and with the proper amount of postage affixed thereto. 27. COUNTERPARTS. This Agreement may be executed simultaneously in two(2)or more counterparts,each of which shall deemed to be original,but all or which together shall constitute one and the same instrument. 9 16l1A4 28. VENUE,PREVAILING PARTY ATTORNEY'S FEES AND COSTS.In the event of litigation arising out of either party's obligations under this Agreement,venue shall lie in Collier County, Florida and the prevailing party shall be entitled to recover its attorney's fees and costs from the non- prevailing party,including but not limited to trial level fees,bankruptcy fees and appellate fees. (Remainder of page intentionally left blank. Signatures appear on next page.) 10 1 6 1 1 A 4 IN WITNESS WHEREOF,the parties have executed this Agreement as of the as of the date first written above. DISTRICT: KEY MARCO COMMUNITY Attest: DEVELOPMENT DISTRICT By: Katie Maline,Secretary Maureen McFarland,Chair Dated: CONTRACTOR: a By: Name: Title: Dated: 11 16I1A4 EXHIBIT"A" SCOPE OF SERVICES 12 16t1A4 -1- SECURITAS Post Orders Post Duties **1.0 Post Duties Post Duties Key Marco Shift: 12 hrs Monday— Friday: 0630—1830 hrs(6:30 AM—6:30 PM) Shift: 10 hrs Saturday—Sunday: 0630—1630 hrs(6;30 AM—4:30 PM) Time Duties Note this is a CDD Remember we cannot deny access to any one obut we can gather information before giving access,(ie Photo ID) At Shift Start 1. Review Log Book, Power up system. Sign in on register sheet. 2. Review any ncident reports and Daily Activity Reports from prior shift. 1. The security officer is expected to be on their post at all times. 2. You will greet using the following: Good Morning or Good Afternoon,Welcome to Key Morco How may I help you. 3. Any one using the guest gate must show photo ID to gain entry. Onceverified in Cypress Access, Print pass and grant them entry. Tell them to have a nice day. 4. If a resident does not have a bar code they must also show ID to enter. Instruct them as to how they can obtain a bar code. If you know they are a resident then grant them access. 5. Only the Collier County Sheriff's office, Florida Power and Light, United States Postal Service, UPS, Federal Express or any other commonly known package delivery service shall be granted access with no pass required. 6. Security Officer will provide all residents and visitors with Access and Passes 7. The officer on duty at this post shall comply with any other reasonable request from the client 8. Each officer on duty will be responsible for keeping the guard house neat, clean and presentable at all times. 9. Each officer assigned to this post shall, at all times,conduct themselves in a courteous and professional manner. Officers will not engage in lengthy conversations with the residents or their guests. 1 6 1 1 A 4 -2- SECURITAS Post Orders Post Duties 10. Be Professional. Remember that a major part of the job here is to exercise good judgement. Our goal is to make the environment pleasant for residents and their guests. Our job is to elicit cooperation, not demand compliance. 11. Officers must park in the assigned spaces. 12. Update the Daily Activity Report each hour—Please record all activity during the hour. DO NOT write "all secure" or"all normal activity" 13. Check the exterior of the gate house and gates to ensure the entry ways are free of trash and debris. 14. Obtain ID from all bicycles and instruct to ride single file. Instruct all bicycles and instruct to ride single file. 15. Instruct all historical visitors to remain on the main road and to remain in their cars at all times. 16. Always issue a "do not park in the grass flyer" 17.We will attempt to alert the resident of FED/EX, UPS or Laser Ship is going to the resident 18. If Bikers arrive after 730 we kindly explain they cannot enter Key Marco because the guard house shuts down and safety becomes a concern when it gets dark. End of shift/ 1. Ensure office is clean and remove personal items securing post 2. Update pass down log if needed 3. Lock gate house if at the end of the shift. 1 6 1 1 A 4 a z o 7 ... -.-‘2- si.:42(Trt - --ail ,mac ax - +"::t-L-- � V a:AA. i '''k J-1:4:0. - , „,-,, -,',...-,....fz„,-,,- � Y!p � } Tom%;+ f _ 2 �c.4 ,,,-.4;iitiki .. ,:vr, , ...,'to'- .,,t, . zo.",,,,. ,,,,w,,k,'L .,,,,,...., 7140' ., ',s'l t. i , - , ,.-,24.-ze.7.....,,.--' sirrixit„, ,, ..,,'41. z' -...,""-- ,-..3c,-,,„; .,., ,r „ ,,, s ,; , ; ,f.,.,„'', 4,...j.,,,I 7-4,,*11.--r,,;, '..; ..1--*i.it: 4' '.14'21'.'-.”'':',.], . „Iv. le. E -age $' .rz.,r �`.7a Y? x �” ,�.. t+; �,+� ,,....,.,,,,., : '_ s r -`fax 1a r ' "', t-', ..;,'..-%,:-',-'' '",.'-•-'—'1'i.-?Z'4.'''-==?:1,#: '''' '14 '— 'R t"IL � ". .,1,*S !e3S w.J ,8T;#'�y hi"� � �u ,� % - a i3 1 6 1 1 A 4 PREPARED BY AND RETURN TO: Jonathan Steszewski,Esq. Goede,Adamczyk,DeBoest&Cross,PLLC 6609 Willow Park Drive,Second Floor Naples,Florida 34109 NON EXCLUSIVE EASEMENT AND OPERATING AGREEMENT THIS NON EXCLUSIVE EASEMENT AND OPERATING AGREEMENT(this"Agreement") is made as of this day of , 2019, by and between KEY MARCO COMMUNITY ASSOCIATION, INC., a Florida not-for-profit corporation (the "Association") and KEY MARCO COMMUNITY DEVELOPMENT DISTRICT,a community development district established and existing pursuant to Chapter 190, Florida Statutes(the"District"). The Association and the District as sometimes individually referred to herein as"party"and collectively as the"parties." RECITALS A. WHEREAS,the Association is a community association incorporated under Chapters 617 and 720,Florida Statutes as an organization which owns and operates certain community infrastructure and amenity facilities located within the Key Marco community. The membership of the Association are comprised solely of property owners within the District and all of the Key Marco property owners are members of the Association pursuant to the Declaration of Protective Covenants, Restrictions and Easements for Key Marco,recorded in Official Records Book 1570,Page 1747,of the Public Records of Collier County,Florida,as amended and supplemented from time to time;and B. WHEREAS,the District is a community development district formed pursuant to Chapter 190, Florida Statutes that has the authority to exercise powers to finance, fund, plan, establish, acquire, construct or reconstruct, enlarge or extend,equip, operate, and maintain systems and facilities for roads, water management, water supply, sewer, and street lights, among other powers, including all powers necessary, convenient, incidental or proper in connection with any of the powers, duties, or purposes authorized by Chapter 190,Florida Statutes;and C. WHEREAS,the Association is the lawful owner in fee simple and is in possession of that certain real property lying and situated in the Collier County, Florida, as more particularly described in Exhibit"A"which is attached hereto and hereby incorporated herein(the"Property");and D. WHEREAS, the District has constructed, established, and continues to maintain certain utility improvements located ij ith in.underneath and on the Property(the"Improvements")and is the lawful owner of the Improvements,and desires to continue to maintain,repair,and replace the Improvements as the District may deem necessary from time to time,and the Association desires to authorize the District to do the foregoing,pursuant to the terms of this Agreement;and E. WHEREAS, the Association granted a license to the District pursuant to that certain unrecorded License Agreement dated on or about October 20, 2011 entered into by and between the Association and the District(the"License Agreement")for the purpose of granting the District the right to utilize certain real and personal property owned by the Association. which License Agreement was pre\ioush terminated;and 1 6 1 1 A 4 F. WHEREAS, the Association has granted aan unrecorded ground lease to the District pursuant to that certain Ground Lease dated on or about December 28,2015 entered into by and between the Association and the District(the"Ground Lease");and G. WHEREAS,the Association and the District desire to terminateconfirm the termination of the License Agreement and terminate the Ground Lease;and H. WHEREAS,the Association has agreed to grant the District a non-exclusive easement to have access the Improvements, as well as the other rights authorized pursuant to the terms of this Agreement. NOW,THEREFORE, in consideration of Ten and No/100 Dollars($10.00),the mutual covenants and agreements hereinafter set forth,and other good and valuable considerations,the receipt and sufficiency of which are hereby acknowledged,the parties intending to be legally bound hereby agree as follows: 1. Recitals. The foregoing recitals are true and correct and are adopted by the parties and are incorporated as part of this Agreement as if restated in full. 2. Termination of the License Agreement and the Ground Lease. The parties hereby confirm the prior termination of the license Agreement and agree to terminate the License Agreement and the Ground Lease,and such instrumcntsinstrument shall be deemed null and void as of the Effective Date. The parties shall have no further obligations under the License Agreement and/or the Ground Lease. 3. Easement from Association to District. The Association hereby grants to the District a non-exclusive perpetual easement upon the Property in favor of the District for: (a) At the District's sole cost and expense, (i) the installation, use, operation, maintenance,repair,replacement,relocation,and removal of the Improvements in appropriate areas of the Property in compliance with all applicable federal, state, county or municipal governmental and quasi- governmental laws, ordinances, and codes, and (ii) the installation use, operation, maintenance, repair, replacement, relocation, and removal of drainage systems and facilities, irrigation systems and facilities, wells, pumps, wellfield systems, water distribution facilities and water lines. The District shall comply with all applicable federal, state, county or municipal governmental and quasi-governmental laws, ordinances,and codes applicable to the Property and the construction,operation,maintenance,repair and use of the Property;and (b) The non-exclusive right and privilege to use that certain Community Center located of the Property, subject to the Association's sole discretion of availability. located on Tract V. t-lorr's Island a.k.a Key Marco.according to the plat thereof.as recorded in Plat Book 21, Pages 5 through I9.-of the Public Records of Collier County. Florida(the "Community Center"), such use to be for the purpose of holding meetings of the District's Board of Supervisors and/or committees. Because the Community Center will have multiple users in addition to the District and the District's use of the Community Center is limited, the Association shall have overall maintenance responsibility for the Community Center. Notwithstanding same,the District shall keep the Community Center in good,clean condition following any use by the District;and c) — At the District's sole cost and expense. to perform, or cause to be performed. the �.. • . r - ' •ital replacement-whitd•-t-shall remain the side re;pon€ibilitof the Association. The District ;hall comply 2 1 6 1 1 A 4 e'ith all federal. state. county or municipal governmental and quasi govermncn _ code:&-appl-icabie-to-such landscape maintenance. (c) Performing its oblisszationspursuantto Section 17, below. 4. Reservation of Rights for Utility Service. The Association expressly reserves the right to grant non-exclusive easements over the Property to any other third-party at the Association's sole discretion,:provided none materially interfere with the District's use and operation of the Improvements. 5. Obligation of District. The District shall have the obligation to operate,maintain,repair, replace, relocate, and remove the Improvements in appropriate areas of the Property as necessary and maintain the landscaping of the Property. 6. Further Division of Association p y.Proocrt`. Nothing herein shall prevent Association,its heirs,assigns,designees,and/or successors in title,from conveying portions of the Property from time to time and entering into easement and operating agreements with respect to those conveyed portions of the Property and any portions of the Property retained by Association, its heirs, assigns, designees,and/or successors in title. 7. Improvements and Approval of Plans. The Any modification to the existing Improvements; or any future Improvements. and any plans and specifications for the installation. other utilities and surface water management relating to the Property shall always be in compliance with the requirements of appropriate governmental or quasi-governmental authorities and,to the extent that same may tie into or otherwise have an effect on any facilities located within or servicing the Property,said plans and specifications shall be subject to the prior written approval of the Association,which approval shall not be unreasonably withheld or delayed. Nothing contained herein shall be deemed to in any way make the Association responsible or liable for the adequacy or inadequacy of the existing Improvements,any future Improvements, and/or any such plans and specifications. The District, by execution of this Agreement, does hereby indemnify,release,relieve,and hold the Association,their agents and representatives harmless from and against any and all liability in connection with the adequacy or inadequacy of the existing Improvements,any future Improvements,and/or any such plans and/or specifications. 8. Alterations. The District shall not make any alterations nor construct or install any improvements to the Community Center without the prior written consent of the Association,which consent may be withheld in the Association's sole and exclusive discretion. If the District desires to make any improvements, the District shall submit proposed plans to the Association prior to commencement of construction or installation. If the Association gives its consent to the construction or installation of improvements by the District,all such work shall be done in accordance with such requirements and upon such conditions as the Association,in its sole discretion,may impose. All such alternations,improvements, additions,and changes to the Community Center shall be subject to the foregoing and the following: (a) No change or alteration shall be undertaken until the District shall have procured at its sole cost and expense all necessary and required governmental permits and authorizations of the controlling governmental authorities. (b) All work done in connection with any change or alteration shall be performed in a workmanlike manner by licensed and bonded contractors and in compliance with all controlling laws, ordinances, orders, rules, regulations, statutes and other requirements of all controlling governmental agencies. 3 1 6 1 1 A 4 (c) The Property and/or the Community Center shall not be subject to any lien arising out of any work,labor,services and materials supplied or claimed to have been supplied to the District,and the District hereby indemnifies and holds the Association harmless in connection with same. (d) To the fullest extent permitted by law,the District's contractor(the"Contractor") shall indemnify and hold harmless the Association from and against claims,damages,losses and expenses, including but not limited to attorneys' fees, arising out of or resulting from performance of any work, including but not limited to, any subcontractors hired by the Contractor("Subcontractor"), provided that such claim,damage, loss or expense is attributable to bodily injury,sickness,disease or death,or to injury to or destruction of tangible property (other than the work itself), including loss of use resulting from therefrom, cause in whole or in part by negligent acts or omissions of the Contractor,the Subcontractor, anyone directly or indirectly employed by them or anyone whose acts they may be liable, regardless of whether or not such claim,damage,loss or expense is caused in part by a party indemnified hereunder. In claims against any person or entity indemnified under this Section by an employee of the Contractor,the Subcontractor and any Sub-subcontractors("Sub-Subcontractors"),anyone directly or indirectly employed by them or anyone for whose acts they may be liable, the indemnification obligation under this Section shall not be limited by a limitation on amount or type of damages,compensation,or benefits payable by or for the Contractor or the Subcontractors or Sub-contractors under Workers'or Workmen's Compensation Acts or other employee benefit acts. (e) Prior to the commencement of any work, the District shall provide to the Association the Contractor's(and Subcontractors and Sub-subcontractors, as applicable)Public Liability Insurance with a combined single limit of not less than One Million and No/100 Dollars($1,000,000.00) for injuries and damages to persons and property covering the Association, the Association's agent and such other parties as the Association shall designate, as additional insureds and loss payee, on a primary and non-contributory basis,in a company approved by the Association,which policies shall be maintained at all times during the progress of the construction and until completion thereof,and shall provide that no termination, cancellation or modification of such policy shall be effective unless thirty (30) days prior written notice has been given to the Association. 9. Ownership of the Improvements. It is expressly understood and agreed that any Improvements of whatsoever nature at any time constructed,placed,or maintained by the District upon any part of the Property shall be and remain property of the District; provided, however, that any Impro\eine ntsimpiON,ements in connection with the Community Center shall remain the property of the Association. 10. Utilities/Taxes. Throughout the term of this Agreement,the District shall pay directly to the appropriate utility company or public authority all service charges for water,electricity and sewer usage and for telephone, cable and other communication services and all other utility services use, rendered or supplied to the Property.in connection \with the operation of the Improvements. The District shall also be required to satisfy any lien that attaches to the Property which results from the District's failure to pay any such utilities,taxes,assessments or costs. The District shall also be responsible,at the District's sole cost and expense, for the installation and construction on the Property of all utility lines necessary, in the District's sole and absolute discretion, to provide services tutor the Properk tmnrovcments. The Association shall reasonably cooperate with the District in connection with the District's efforts to obtain any utility services reasonably necessary for the District's use of the Propertylmprovemcnts. The Association shall be liable for the payment of all real estate taxes,special assessments,and any other taxes, levies,or impositions charged by an appropriate taxing authority with respect to the Property,if any. 11. Condemnation. In the event all or any part of the Property shall be taken or condemned for any public or quasi-public use or purpose,the Association may,at its option,terminate this Agreement 4 1 6 1 1 A 4 from the time title to or right to possession of the Property(or portion thereof)shall vest in or be taken for such public or quasi-public use or purpose. The District shall not be entitled to receive any portion of any award made or paid to the Association representing the property or interest of the Association taken or damaged and the District hereby expressly waives and relinquishes any right or claim to any portion of any such award regardless of whether any such award includes any value attributable to the District's interest in the Property pursuant to the terms of this Agreement. However,the District shall have the right to claim and recover from the condemning authority, but not from the Association, such special and separate damages as may be recoverable by the District independent of and without diminution of the Association's recovery. 12. Default by the District. The following events shall be deemed to be events of default by the District under this Agreement: (a) The District's failure to comply with any term, provision or covenant of this Agreement which failure is not cured within thirty (30) days after written notice thereof to the District; provided,however,that if the failure is of such a nature that it cannot reasonably be cured within said thirty (30)days period,the District shall not be deemed in default so long as the District commences curing such default within said thirty(30)day period and continues to diligently prosecute same to completion;or (b) The Property or any part thereof are taken upon execution or by other process of law directed against the District, or are taken upon or subjected to any attachment by any creditor of the District or claimant against the District,and such attachment is not discharged or bonded off within ninety (90)days after its levy;or (c) The District shall file a voluntary petition in bankruptcy or a voluntary petition seeking reorganization, or to effect a plan or an arrangement with or for the benefit of the District's creditors;or (d) The District shall apply for a consent to the appointment of a receiver,trustee or conservator for any portion of the District's property, or such appointment shall be made without the District's consent,and shall not be removed within ninety(90)days. 13. The Association's Remedies for the District's Default. Upon the occurrence of an event of default by the District which is not cured within the applicable cure period,the Association shall have the following remedies: (a) Terminate this Agreement by delivery of notice in writing to the District,which termination shall be effective immediately upon the District's receipt of said notice, in accordance to the terms of this Agreement and applicable law. (b) Bring an action against the District in a court of competent jurisdiction to(i)collect compensatory damages arising from such default, (ii)enjoin said violation of this Agreement or sue for specific performance of the covenant breached,and/or(iii)collect such other damages a Court may deem appropriate;or (c) Pursue other remedies available to the Association at law or in equity or pursue any other remedy set forth in this Agreement. 14. The District's Remedies for the Association's Default. In the even the District believes that the Association is in default of any its obligations under this Agreement, the District shall provide written notice to the Association detailing the alleged defaults. The Association shall have thirty(30)days 5 16114 form receipt of said written notice to cure said default; provided,however,that if the failure is of such a nature that it cannot reasonably be cured within said thirty(30)days period,the Association shall not be deemed in default so long as the Association commences curing such default within said thirty (30) day period and continues to diligently prosecute same to completion. In the event the Association fails to cure any alleged default under this Agreement,the District's sole and exclusive remedy shall be to obtain an order of specific performance compelling the Association to comply with the terms and conditions of this Agreement. 15. Removal at Termination. At the termination of this Agreement,all equipment,supplies or other property of the District shall be removed by the District from the Property,at its sole cost and expense, and the Property an4fie Con E+nity Center shall be returned to the Association in good condition and repair,ordinary wear and tear excepted. 16. Prohibition of Improvements on Easement Areas. The Association will not build or maintain,or permit to be built or maintained,any structure on the Property unless such structure does not materially interfere with the rights herein granted. These restrictions shall not apply to light towers, appurtenant electrical equipment,signs relating to business conducted on the Property,traffic or directional signs, fences, gates or other similar structures which, at the time of the erection thereof, are usual in connection with the operation of parking lots or driveways,or any other similar uses,nor shall they prohibit the Association from commercially developing the Property provided that such developments do not impair the rights herein created. 17. Landscaping. I hetn exchange for the e tsern nt rights set forth in Section 3 herein, the District, at its sole cost and expense, hereby agrees to maintain the landscaping on the Property in a commercially reasonable manner in accordance with the terms of this Agreement and any and all federal, state,county or municipal governmental and quasi-governmental laws,ordinances,and codes applicable to the Property-: provided. however. that such landscaping shall not include any capital replacement \\hich shall remain the sole responsibility of the Association. 18. Limitations. Nothing contained herein shall be deemed to be a dedication,conveyance or grant to the public in general, nor to any persons or entities except as expressly set forth herein. The Association shall have no obligation in connection with the installation,use,operation,maintenance,repair, replacement,relocation,and removal of the Improvements,except as expressly set forth herein. 19. Assignment. The District shall not assign,convey, sublet or transfer all or any portion of the District's interest in this Agreement or the Property created hereby without the prior written consent of the Association, which consent may be withheld in the Association's sole and absolute discretion. The Association may assign, sell, or otherwise transfer all or any portion of the Property in the Association's sole and absolute discretion. In such event,any and all obligations and liabilities of the Association under this Agreement accruing after the assignment,transfer or sale shall be the sole responsibility of the third- party purchaser. In the event the Association shall assign, sell, convey or otherwise dispose of all or any portion of the Property, the Association shall be released from all liability and obligation under this Agreement,and such liabilities and obligations shall be binding solely on the third-party purchaser of the Property.In the event of such sale or transfer,the District agrees to attorn unto the new owner. 20. Mortgage by the Association;Non-Disturbance Agreement;Attornment. This Agreement and the District's rights hereunder, are hereby made expressly subject and subordinate to any and all security agreements, mortgages, ground or underlying leases, or like instruments resulting from any financing or refinancing affecting the Property(or any portion thereof)which are currently in existence or which may hereafter be created by the Association, or its successors or assigns, including any and all 6 1 6 1 1 A extensions and renewals, substitutions, modifications, and amendments and restatements thereof, and to any and all advances made or to be made under same,and this provision shall be self-operative without the execution of any further instruments. The District shall,within ten(10)days of request by the Association, execute any instrument or instruments which the Association may deem necessary or desirable to further evidence the foregoing subordination and/or superiority of this Agreement to any such mortgages, trust deeds, or ground leases. In the event of any foreclosure of any mortgage encumbering the Property, or deed-in-lieu thereof,or sale of the Property, the Association shall be released from all liability hereunder and the District shall attorn to the purchaser upon any such foreclosure or sale and recognize such purchaser as the successor to the Association under this Agreement. 21. Mechanics Liens. The District shall keep the Property and/or the Community Center and all parts thereof at all times free of mechanic's liens and any other lien for labor, services, supplies, equipment or material purchased or procured, directly or indirectly, by or for the District. The District further agrees that the District will promptly pay and satisfy all liens of contractors, subcontractors, mechanics, laborers, material men and other items of like character, and will indemnify the Association against all expenses,costs and charges, including bond premiums for release of liens and attorneys' fees and costs reasonably incurred in and about the defense of any suit in discharging the Property and/or the Community Center,from any liens,judgments,or encumbrances caused or suffered by the District. In the event any such lien shall be made or filed,the District shall bond against or discharge the same within ten (10)days after the same has been made or filed. The District shall not have any authority to create any liens for labor or material on the Association's interest in the Property and/or the Community Center and all persons contracting with the District for the construction or removal of any facilities or other improvements on or about the Property and/or the Community Center, and all material men, contractors, mechanics and laborers are hereby charged with notice that they must look only to the District to secure the payment of any bill for work done or material furnished at the request or instruction of the District. In accordance with 713.10 Fla. Stat,the Association shall have the right to post on the Property and to file and/or record in the Public Records or court registry, as applicable,notices of non-responsibility and such other notices as the Association may reasonably deem proper for the protection of the Association's interest in the Property and/or the Community Center. The District shall,before the commencement of any work which might result in any lien on the Property and/or the Community Center, give the Association reasonable written notice under the circumstances of its intention to commence said work. 22. Insurance. From and after the Effective Date,the District shall carry or cause to be carried the following insurance policies(which may,at the District's option,be carried under a blanket policy):(i) commercial general liability insurance covering bodily injury, property damage and personal injury occurring on the Property,which policy shall insure against claims for bodily injury,property damage and personal injury occasioned by occurrences after the Effective Date relating to the Property, and (ii) Workers' Compensation Insurance to the extent required by the laws of the State of Florida. The District shall from time to time,and upon the request of the Association,furnish to the Association a certificate of insurance evidencing the District's compliance with the insurance coverage requirements of this Section. Each policy of insurance shall be with insurance companies authorized to do business in Florida and reasonably satisfactory to the Association. Each policy of insurance shall name the Association as an "Additional Insured" on a primary and non-contributory basis. Evidence of the District's insurance in accordance with this Section that is effective as of the Effective Date is attached hereto as Exhibit"B." In the event the District does not comply with the terms of this Section, same shall be deemed a material default under the terms of this Agreement. 23. Severability. If any provision of this Agreement shall be invalid or shall be determined to be void by any court of competent jurisdiction,then such provision or determination shall not affect any other provisions of this Agreement,all of which other provisions shall remain in full force and effect. It is the intention of the parties that if any provisions or this Agreement is capable of two constructions,one of 7 1 6 1 1 A 4 which would render the provision void and the other which would render the provision valid, then the provisions shall have the meaning which renders it valid. 24. Attorneys' Fees. If any default occurs under this Agreement,the prevailing party shall be entitled to the recovery of all reasonable attorneys' fees and costs incurred in connection therewith. The term"attorneys' fees"as used in this Agreement shall include,but is not limited to, reasonable attorneys' fees(including legal assistants and paralegal)incurred in any and all judicial,bankruptcy, reorganization, administrative or other proceedings, including appellate proceedings, whether such proceedings arise before or after entry of a final judgment as it relates to a default under this Agreement. 25. Remedies. Enforcement hereof shall be by action at law or in equity against any persons or entities violating or attempting to violate any covenants set forth herein,including but not limited to an action to restrain the violation or an action to recover damages. 26. Headings. The headings set forth herein are merely for convenience and shall not be deemed to in any way expand or limit the interpretation of the provisions of this Agreement. 27. Term. This Agreement shall continue to be in--k+I4 ere-e--ancl effect until such time as the parties agree in writing to extend. modify. abridge or terminate the rights, interests and obligations-laerein. created. [Do the parties ant the term to be for a specified period of time? NOTE: If they want a specified time. need to add paragraph relating to earl) termination (paragraph(i from I.icen e Agreement.} -2-8727. Covenants of Further Assurances. From time to time,at the request of either of the parties, the other party shall, without further consideration, agree to execute and deliver any and all other instruments which may be required to effectuate the terms and conditions of this Agreement. 29.2$. Covenants Running with the Land. The easements hereby granted,the restrictions hereby imposed, and the agreements herein contained shall be easements,restrictions and covenants running with the Property and shall inure to the benefit of and be binding upon the parties hereto and their respective heirs, successors and/or assigns, including, but without limitation, all subsequent owners of the Property and all persons claiming under them. 0.29. Release of Easements. The easements hereby granted shall not be released without the prior written approval of the parties. -30. Notice. All notices,demands,requests or other communications made pursuant to,under or by virtue of this Agreement must be in writing and either hand-delivered,delivered by overnight courier or express mail,or mailed via U.S.Mail,certified mail,return receipt requested,to the party to which the notice,demand,request or communication is made,as follows: If to the Association: Key Marco Community Association,Inc. Attn: If to the District: Key Marco Community Development District Attn: 8 1 6 1 1 A 4 Any notice,demand,request or other communication shall deemed to be given upon actual receipt or refusal of delivery. The above addresses may be changed by written notice given to the address noted above; provided,however,that such change of address shall not be effective until such notice is actually received. 32.31. Time. Time is expressly declared to be of the essence with respect to the performance of all terms, covenants,provisions,and obligations of this Agreement,except that the expiration of any time period measured in days that expires on a Saturday,Sunday,or legal holiday automatically will be extended to the next business day at 5:00 p.m. 32. Governing Law; Jurisdiction; Venue. This Agreement shall be construed, interpreted, enforced and governed by and in accordance with the laws of the State of Florida,excluding conflict of law principles. In the event any of the parties initiates litigation arising out of or relating to this Agreement, each of the parties agrees that:(a)any such litigation shall only be filed in a Court of competent jurisdiction located in Collier County, Florida, (b) venue of any such litigation shall exclusively lie only in Collier County,Florida,(c)the parties subject themselves to the jurisdiction of a Court of competent jurisdiction located in Collier County,Florida for any such litigation,and(d)the parties waive any objection to personal jurisdiction over them by a Court of competent jurisdiction located in Collier County,Florida. 1. = Interpretation. The parties hereto have participated fully in the negotiation and preparation hereof,and accordingly,this Agreement shall not be more strictly construed against either party. 3,-5-.34. Counterparts. This Agreement may be executed in one or more counterparts,each of which shall be deemed an original and all of which shall be deemed but one agreement. This Agreement may be executed and delivered via facsimile, PDF, or other electronic transmission, and any facsimile, PDF or electronic signature shall have the same force and effect as an original. 54.35, Effective Date. For purposes of this Agreement,the "Effective Date" shall be deemed to be the date when the last one of the Association and the District has signed and delivered this Agreement to the other party, such date being inserted under the signatures of the parties. Such latter date shall be inserted in this preamble on page 1 of this Agreement. :5.36. No Waiver. Either parties failure to take advantage of any default or breach of covenant on the part of the other party shall not be construed as a waiver thereof, nor shall any custom or practice which may grow between the parties in the course of administering this Agreement be construed or to waive or to lessen the right of either party to insist upon the strict performance by the other party of any term, covenant or condition hereof,or to exercise any rights of a party on account of any such default. A waiver of a particular breach or default shall not be deemed to be a waiver of the same or any other subsequent breach or default. Entire Agreement. This Agreement sets forth the entire agreement between the parties with respect to the subject matter of this Agreement. No prior agreement or understanding pertaining to any such matter shall be effective. This Agreement cannot be modified,except by a written instrument signed by the parties against whom enforcement of the modification is sought. 24;-,38. WAIVER OF JURY TRIAL. THE ASSOCIATION AND THE DISTRICT HEREBY MUTUALLY, KNOWINGLY, WILLINGLY, INTENTIONALLY AND VOLUNTARILY WAIVE THEIR RIGHT TO TRIAL BY JURY AND NO PARTY NOR ANY ASSIGNEE, SUCCESSOR,HEIR,OR LEGAL REPRESENTATIVE OF THE PARTIES SHALL SEEK A JURY TRIAL IN ANY LAWSUIT,PROCEEDING,COUNTERCLAIM OR ANY OTHER LITIGATION PROCEEDING BASED UPON OR ARISING OUT OF THIS AGREEMENT OR 9 1 6 1 1 A 4 ANY RELATED AGREEMENT OR INSTRUMENT OR ANY COURSE OF ACTION,COURSE OF DEALING, STATEMENTS (WHETHER VERBAL OR WRITTEN) OR ACTIONS RELATING TO THIS AGREEMENT. 10.3(->. Force Majeure. For the purposes hereof,an"Event of Force Majeure"shall be defined as the occurrence of any of the following(to the extent the same is unforeseeable):Act of God,war,terrorism, civil commotion, Casualty, extreme weather conditions, labor difficulties, general shortages of labor, materials or equipment, government regulations or other causes beyond the reasonable control of such party,its agents,employees,contractors or subcontractors(other than causes related to such party's financial condition). To qualify as an Event of Force Majeure,the delayed party must have: (i)provided notice to the other party hereto of such Event of Force Majeure within a reasonable time after the occurrence of same; (ii)thereafter periodically kept the other party hereto fully advised by notice of such delays;and(iii)used commercially reasonable efforts and all due diligence to effect the required performance. -41.40_ Estoppel Certificate. Within ten (10) days after request therefor by the Association,the District shall deliver to the Association,in a form satisfactory to the Association,a certificate certifying:(i) the good standing and absence of default under this Agreement; provided,however,that if there are any defaults, specifying the nature thereof; (ii) whether this Agreement has been assigned, modified, or amended in any way (and if it has, then state the nature thereof); and (iii) such other matters as the Association shall request. 41.41No Partnership, Joint Venture or Principal-Agent Relationship. Neither this Agreement nor any acts of the parties hereunder shall be construed or deemed by the parties,or by any third person,to create the relationship of principal and agent, or of partnership, or of joint venture, or of any association between the parties. [REMAINDER OF PAGE INTENTIONALLY BLANK] 10 1611A4 IN WITNESS WHEREOF,the parties hereto have executed this Agreement on the date first above written. Signed,sealed and delivered in the presence of: KEY MARCO COMMUNITY ASSOCIATION, INC.,a Florida not-for-profit corporation Print Name: By: Print Name: Title: Print Name: STATE OF FLORIDA ) )SS: COUNTY OF COLLIER ) The foregoing instrument was acknowledged before me this day of ,2019 by , as of KEY MARCO COMMUNITY ASSOCIATION,INC.,a Florida not-for-profit corporation who [ ] is personally known to me or who[ ] has produced as identification. NOTARY PUBLIC, State of Florida Print Name: Commission No.: Commission Expires: [REMAINDER OF PAGE INTENTIONALLY BLANK] 11 1 6 1 1 A KEY MARCO COMMUNITY DEVELOPMENT DISTRICT, a community development district established and existing pursuant to Chapter 190,Florida Statutes Print Name: By: Print Name: Title: Print Name: STATE OF FLORIDA ) )SS COUNTY OF COLLIER ) The foregoing instrument was acknowledged before me this day of , 2019 by , as of KEY MARCO COMMUNITY DEVELOPMENT DISTRICT, a community development district established and existing pursuant to Chapter 190, Florida Statutes who [ ] is personally known to me or who [ ] has produced as identification. NOTARY PUBLIC, State of Florida Print Name: Commission No.: Commission Expires: 1 6 1 1 A 4 EXIIIB II'"A" Tract U as recorded on the Plat of Horr's Island A.K.A.Key Marco,Plat Book 21,Pages 5 through 19, lying in Section 15,Township 52 South,Range 26 East, Collier County,Florida 13 1 6 1 1 A 4 EXHIBIT"B" THE DISTRICT'S CERTIFICATES OF INSURANCE 14 1 6 1 1 A 4 RESOLUTION NO.2019- A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE KEY MARCO COMMUNITY DEVELOPMENT DISTRICT ESTABLISHING POLICIES AND PROCEDURES FOR APPROVING SPECIAL EVENT APPLICATIONS; REPEALING AND REPLACING RESOLUTION 2013- ;AUTHORIZING THE DISTRICT MANAGER TO EXECUTE DOCUMENTS RELATING TO APPROVED SPECIAL EVENT APPLICATIONS; PROVIDING FOR PRESENTATION OF APPROVED SPECIAL EVENT APPLICATIONS FOR INFORMATIONAL PURPOSES TO THE BOARD OF SUPERVISORS; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, Key Marco Community Development District (the "District") is organized for purposes which include ownership and operation of certain infrastructure within or benefiting the residential development known generally as Key Marco; and WHEREAS, throughout the year, the District receives various requests by individuals, groups,or organizations to hold special events on certain District property;and WHEREAS,the Board of Supervisors desires that special event applications be presented to the Board for review and consideration; and WHEREAS,the Board of Supervisors desires to approve updated policies and procedures for the review and approval(if applicable)of special event applications. And,further,with respect to any special event applications approved by the Board, the District Manager shall have the authority to execute necessary documentation in connection with the approval of such special event application. NOW,THEREFORE,BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE KEY MARCO COMMUNITY DEVELOPMENT DISTRICT: F Section 1. The foregoing recitals are true and correct and incorporated herein as if written into the body of this Resolution. Section 2. Resolution 2013- ,which was previously adopted by the Board relating to this subject matter is hereby repealed and replaced in its entirety by this Resolution. Section 3. The Special Event Policies and Procedures attached hereto and made a part of this Resolution as Exhibit"A"are hereby approved for use by the District. Section 4. The form of Agreement Regarding Use of District Facilities attached hereto and made a part of this Resolution as Exhibit "B" is hereby approved for use by the District in substantially the form attached. 1 161 1A4 Section 5. The District Manager is hereby designated by the District and authorized by the District to carry out the policies and procedures set forth herein and to execute such documents as necessary to accomplish the same. Section 6. The policies and procedures attached to this Resolution as Exhibit"A"and the form of Agreement attached to this Resolution as Exhibit"B"shall stay in full force and effect until such time as the Board of Supervisors may amend or rescind said policies, procedures or agreement form(s). Section 7. A copy of any executed Agreement pursuant to this policy shall be made available to the Board of Supervisors for informational purposes only at its next regularly scheduled meeting following full execution of the Agreement by the District Manager;provided, however,that any failure to present said application shall not affect the validity or implementation of this Resolution. Section 8. Should any sentence,section,clause,part or provision of this Resolution be declared by a court of competent jurisdiction to be invalid,the same shall not affect the validity of this Resolution as a whole,or any part thereof,other than the part declared invalid. Section 9. All Sections or parts of Sections of any Resolutions or actions of the Board in conflict are hereby repealed to the extent of such conflict. Section 10. This Resolution shall take effect immediately upon adoption. PASSED AND ADOPTED this 17th day of April,2019. KEY MARCO COMMUNITY Attest: DEVELOPMENT DISTRICT Katie Maline, Secretary Maureen McFarland,Chair 2 1611A ' Exhibit"A" Special Event Policies and Procedure A. Generally 1. A "Special Event" shall mean any event held, in whole or in part, on property owned by the District that includes a group of people gathering to participate in an activity involving more than normal, everyday use of the District property. Examples of special events include,without limitation,walk-a-thons,bicycle races,running races,or other athletic events. 2. The District Manager shall develop and establish an application form to facilitate the intake of requests for use of the District's facilities for Special Events. Any individual, organization or group desiring to conduct a Special Event may obtain from the District Manager a Special Event application to conduct a Special Event. 3. There shall be a limit of two(2)Special Events per calendar year. 4. The District reserves the right,to be exercised by the Board of Supervisors,to deny any Special Event application based on safety,site capacity,scheduling considerations,time of the proposed function or expected duration, potential for community disturbance, consistency with atmosphere of operations within the District, other issues impacting the community or as may be in the best interests of the District. 5. Any individual,organization or group that has a Special Event application approved must enter into an agreement with the District with regard to the Special Event,which agreement will specify the terms of use and wherein the Special Event holder will acknowledge that it has read and agrees to abide by the policies and procedures of the District. The form Agreement Regarding Use of District Facilities attached as Exhibit"B" to these Special Event Policies and Procedures is hereby approved for use as a form by the District as appropriate. Further, as it is recognized that circumstances may arise where one party or another may request certain modifications to the form agreement, the District Manager shall be permitted, after consultation and approval by District Counsel, to make modifications to the form agreement as may be requested by a party, provided such modifications do not materially and unreasonably alter the intent, purpose and protection provided to the District by the form agreement. The District Manager is hereby designated by the District and authorized by the District to execute, when appropriate, the Agreement Regarding Use of District Facilities in connection with applicable approved Special Events. 5. Proof of insurance(if required)and applicable deposit must be received at least ten (10)business days prior to the scheduled Special Event. B. Insurance and Other Requirements. 1. The District reserves the right,to be exercised by the District Manager,to require the Special Event applicant to supply insurance, security, portable bathroom facilities, trash 3 1 6 1 1 A 4 receptacles, garbage disposal and such other requirements as may necessary for the protection of the public health,safety and welfare and District property on an event-by-event basis. 2. Insurance for Special Events shall be provided by the applicant(at the applicant's sole cost and expense) at the discretion of the District Manager based upon the nature and extent of the activity to occur on the District's property. Except as otherwise designated or modified by the District Manager, the applicant shall, at its sole expense, obtain and maintain comprehensive bodily,personal injury,property damage and liability insurance on a per-occurrence basis with a minimum limits for liability in an amount of One Million Dollars ($1,000,000)per Incident and Two Million Dollars ($2,000,000) Aggregate, which shall include a loss payable clause in favor of the District,naming the District as an Additional Insured under the policy,and shall provide the District evidence of such insurance prior to the Special Event. Such insurance shall be cancelable only upon forty-five(45)days prior written notice to the District. C. Schedule of Deposits. 1. A deposit in an amount determined by the District Manager based upon the type of event, number of participants and other such factors deemed relevant by the District Manager is required at the time the Special Event application is approved. To receive a full refund of the deposit the following must be completed: • Ensure that all garbage and litter is collected and disposed of in approved receptacles or otherwise removed. • Remove all displays,tables,chairs or other assembly or event items or remnants. • Ensure that no damage has occurred to the District's facilities or other District property. • All attendees at the assembly or event are required to adhere to all District policies, rules and/or regulations. • All applicable City of Marco Island and/or Collier County ordinances, rules or regulations must be complied with by the applicant and its attendees. Failure to comply with the policies and procedures of the District may result in the forfeiture of all or a portion of the deposit. The District shall have the right, in its sole discretion, to apply the deposit to pay for the cost of cleaning,repair,restoration or any other applicable corrective action. The District Manager shall determine the amount of the deposit to return,if any. If the cost of any cleaning,repair,restoration or other applicable corrective action exceeds the amount of the deposit, the individual or organization that submitted the Special Event application will be liable for any such further expenses incurred by the District and said funds shall be paid to the District upon demand. D. Indemnification. Each individual, organization or group submitting a Special Event application for use of District property agrees to indemnify and hold harmless the District and its supervisors, officers, agents and employees from any and all liability,claims,actions, suits or demands by any person, corporation or other entity,for injuries,death,property damage of any nature,arising out of,or in 4 1 6 1 1 A 4 connection with,the use of the District's property or facilities,including litigation or any appellate proceedings with respect thereto. Each individual,organization or group shall be required to sign an agreement in a form provided by the District providing for such release and indemnification of the District. Nothing therein shall constitute or be construed as a waiver of the District's sovereign immunity granted pursuant to Section 768.28,Florida Statutes. 5 1611A4 EXHIBIT"B" AGREEMENT REGARDING USE OF DISTRICT FACILITIES THIS AGREEMENT REGARDING USE OF DISTRICT FACILITIES(this"Agreement")is made and entered into on this day of ,201_, between KEY MARCO COMMUNITY DEVELOPMENT DISTRICT,a community development district established and existing pursuant to Chapter 190,Florida Statutes,whose address is c/o District Manager,4672 Strand Court,Suite#1,Naples,Florida 34110("KMCDD");and ,a Florida ,whose address is ("User"). RECITALS A. KMCDD is the owner of a roadway and other facilities within the Key Marco community in Collier County, Florida. B. User has requested to use the following facility(the"Facility"): to host the following event at the Facility("Event"): ;and C. KMCDD desires to permit User to conduct the Event under certain terms and conditions described in this Agreement;and D. KMCDD does not warrant that the Facility is suitable or fit for purposes requested by User but User does believe it to be fit and suitable and User does acknowledges that KMCDD provides no warranties whatsoever;and E. KMCDD and User desire to contract and memorialize their understandings and covenants regarding this matter. AGREEMENT NOW,THEREFORE, in consideration of the mutual covenants and agreements expressed herein the parties agree as follows: 1. Recitals. The Recitals set forth above are true and correct and are incorporated herein as a material part of this Agreement. 2. Use of KMCDD Facility. KMCDD agrees User may utilize the Facility listed on the following date(s)and time(s)for the sole purpose of conducting the Event: Facility Date Times A. Preparation. User shall be solely responsible for making all preparations relative to the Event to be held using the Facility. KMCDD and User agree that all food,beverages,entertainment, security, parking, traffic control, crowd control, capacity determinations and personnel necessary for the 6 1611A4 Event shall be the sole responsibility of User and shall be undertaken by User pursuant to all applicable federal,state,and local laws,ordinances,rules and regulations and shall be subject to the prior review and approval of their use by KMCDD. B. No Use of Other Property. User agrees on behalf of itself and its workers, attendees and guests at the Event that the use hereunder shall be limited to the Facility and it shall not utilize or enter any other property of KMCDD(including,without limitation,other easement areas or stormwater management areas)without the express written consent of KMCDD. C. Additional Facilities. KMCDD maintains no permanent restrooms or trash receptacles. Consequently, User shall make its own accommodations to meet the needs of the User's attendees. If necessary, User agrees and covenants that the User will make arrangements at its sole cost and expense for the provision of adequate portable restrooms and trash receptacles for the Event,including provision for the delivery,operations and prompt removal. 3. Damage/Deposit Required. User agrees to make every reasonable effort to ensure the Facility is not damaged and assumes full responsibility for the use of the Facility by its employees,agents, representatives,invitees and attendees during the preparation for,the conducting of,and the cleaning after the Event. A. Repair. User agrees to maintain, restore, and repair, or cause to be maintained, restored or repaired, the Facility or any KMCDD property which is injured, damaged, destroyed, or otherwise impaired by User's employees,agents,representatives,invitees or attendees during,or as a result of,the preparation for the Event,the conduct of the Event,or the post-Event cleaning. B. Cleaning/Deposit. User agrees to clean the Facility and otherwise return or restore the Facility to the condition the Facility was in immediately preceding the Event. Upon execution of this Agreement,User shall post,or cause to be posted,a clean-up,damage and corrective action security deposit in the amount of$ .00("Deposit"). C. KMCDD Evaluation. KMCDD shall evaluate the Facility after the Event and shall notify User of any cleaning,repair,restoration or other corrective action that KMCDD deems necessary as a result of any failure by User to comply with the provisions of this Agreement. If User fails, after the notification,to timely perform such cleaning,repair,restoration or other corrective action to the satisfaction of KMCDD, KMCDD may cause such cleaning,repair,restoration or other corrective action to be made and deduct such cost from the Deposit. Any costs for cleaning,repair,restoration or other corrective action incurred by KMCDD in excess of the Deposit shall be reimbursed by User upon demand by KMCDD. Any remaining balance of the Deposit shall be returned to User. 4. Compliance. User agrees that use of the Facility by User shall be subject to all rules, policies, procedures and fees of KMCDD as set forth in KMCDD's policies,rules, or resolutions, as the same may be amended from time to time. Failure by User to abide by all rules,policies and procedures of KMCDD may result in forfeiture of the right to utilize the Facility. 5. Insurance. User, at its sole expense, shall obtain and maintain comprehensive bodily, personal injury,property damage and liability insurance on a per-occurrence basis with a minimum limits for liability in an amount of One Million Dollars ($1,000,000) per Incident and Two Million Dollars ($2,000,000)Aggregate,which shall include a loss payable clause in favor of KMCDD,naming KMCDD as Additional Insured under the policy,and shall provide KMCDD evidence of such insurance prior to the Event. Such insurance shall be cancelable only upon forty-five(45)days prior written notice to KMCDD. 7 16I1A4 6. Release, Hold Harmless and Indemnification. User, shall release, indemnify and hold harmless KMCDD,its agents,supervisors,officers,directors, employees and staff("Indemnitees")from and against any liability or damages that Indemnitees may suffer as a result of claims, suits, demands, damages,losses,fines,penalties,interest,expenses,costs or judgments against them arising out of to User's Event. This indemnification includes claims, suits, demands, damages, losses, fines, penalties, interest, expenses,costs or judgments arising out of personal injury,property damage,environmental contamination, and any other event in any way related to User's Event,no matter how remote,and shall include damages of any nature,whether compensatory,consequential,punitive or otherwise,all costs incurred in the defense of every claim, demand, cost or judgment, whether attorney fees or otherwise, and all costs incurred by Indemnitees in the enforcement of this Agreement. Nothing in this Agreement shall be deemed as a waiver of sovereign immunity or a waiver of any limitation of liability of KMCDD beyond any statutory limited waiver of immunity or limits of liability which may have been adopted by the Florida Legislature in Section 768.28, Florida Statutes or other statute, and nothing in this Agreement shall inure to the benefit of any third-party for the purpose of allowing any claim which would otherwise be barred under the Doctrine of Sovereign Immunity or by operation of law. Should it become necessary for Indemnitees or anyone else on their behalf,to incur any costs and/or expenses,whether directly or indirectly,including,but not by way of limitation,attorney's fees,investigator's fees,collection fees or court costs in connection with any claim or demand for which indemnification is provided by this Agreement,or in connection with any attempt to recover losses incurred on such claims or demands,or in connection with the enforcement of this Agreement or any portion of it,User shall pay Indemnitees such reasonable costs and/or expenses for which expenditure is made or liability is incurred by Indemnitees. 7. Recovery of Costs and Fees. In the event that either party to this Agreement is required to enforce this Agreement by court proceedings or otherwise,the prevailing party shall be entitled to recover from the other party all costs incurred, including reasonable attorneys' fees whether in litigation, at arbitration,appeal or otherwise. 8. Assignment. User may not assign this Agreement without the prior written consent of KMCDD,which may be withheld in its sole and exclusive discretion. 9. Integration, Amendment, Governing Law. This Agreement embodies the entire understanding of the parties with respect to the subject matter herein,and the terms hereof control over and supersede all prior understandings. This Agreement may not be modified or amended in any respect other than by written instrument signed by the applicable parties hereto. This Agreement shall be construed under the laws of the State of Florida(exclusive of choice of law rules). Venue for any action arising hereunder shall lie exclusively in Collier County,Florida. (Remainder of Page Intentionally Left Blank Signatures Begin on Next Page) 8 1 6 1 1 A 4 IN WITNESS WHEREOF,each of the parties has executed this Agreement as of the dates set forth below. USER: a Florida By: Name: Title: Date: KMCDD: KEY MARCO COMMUNITY DEVELOPMENT DISTRICT By: Name: Title: Date: 9 1 6 1 1 A 4 District Counsel-Incident March 16,2019 To; The Key Marco Homeowners Association Board of Directors The Key Marco Community Development District Board Members This email is sent to address ongoing concerns I have as a Key Marco resident. An incident occurred recently at our marina on a Saturday evening. Our property manager's husband and his invitees were observed drinking alcohol at the docks after tying up a boat for a next morning fishing outing. As I was leaving, I saw them in the marina parking lot standing together by a red car. I informed Katie's husband John that he has no privilege here and he needs to move the boat. I then left. On Monday I was contacted by our manager Katie and she asked if I was the person that spoke to her husband John, I said yes.Her tone with me was quite rude and she terminated the call abruptly.About an hour later I received a threating email from our HOA Board President. Herb never called me to ask what had happened; instead he took the side of our employee and proceeded to admonish me as resident. I resent the threatening email sent by our HOA President and feel that Herb consistently abuses his official conduct without sanction or Board agreement. I ask that the Board hold him accountable for his actions before we have another law suit. My specific concerns to the HOA and CDD Boards are as follows; Q %M1 !y a a) C al a 4. 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O C.) c C0 w a Cl) 0 W > U L W Z QN O O w m N c Z C7 . 2 p (I)it p c =O O Z Z 8 u 0 T J ca O o f ca Z o Z 2 CO W a v co o d s d U 5 `) U Z c ui w W N li G C W N N Od W Z o C z O z " Z Z c� = •r o o c? c? a < ¢ a ¢ c in 03 � ' g b ED U g v X 0) d Z o Z a� J J G — ot) m J N c — 0 0+ fl. ¢ W a) > V_ LL CA ¢ Q E ._ D C T. 0 D d Q 0 - J x 0 W o f t 0 W ri 0O J r Q r ~ W H l 1 o N > g U 0 1-- Dr z u. u_ 1 6 1 1 A 4 KEY NRIZCO Community Development District Annual Operating Budget Fiscal Year 2020 Version 2 - Proposed Budget (Printed 04/03/19) Prepared by: (& INFRAMARK ,,fkAsTRucTup.E SLPNiCES 1611 KEY IVB MO Community Development District Table of Contents Page# OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balances 1 -2 Budget Narrative 3-4 Exhibit A-Allocation of Fund Balances 5 SUPPORTING BUDGET SCHEDULES 2019-2020 Non-Ad Valorem Assessment Summary 6 1611A4r Key IVbrco Community Development District Operating Budget F+scal Year 2020 1 6 1 1 A KEY MARCO Community Development District General Fund Summary of Revenues,Expenditures and Changes in Fund Balances Fiscal Year 2020 Proposed Budget • ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL ACTUAL BUDGET THRU MAR PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2016 FY 2017 2018 FY 2019 FEB-2019 SEP-2019 FY 2019 FY 2020 REVENUES Interest-Investments Income $ 3,244 $ 8,336 $ 14,696 $ 8,000 $ 7,152 $ 10,013 $ 17,165 $ 15,000 Hurricane Irma FEMA Refund - - - - 20,834 - 20,834 Interest-Tax Collector Investments - - 40 - 226 45 271 200 Non-Ad Valorem Assessments 623,464 586,260 629,800 629,800 540,500 89,300 629,800 629,800 Non-Ad Valorem Assessments Discounts - - (18,377) (25,192) (20,727) - (20,727) (25,192) Revenue Carry Forward - - 466 - - - - - Hurricane Irma Insurance Claim Payout - - - - - - - - Insurance Reimbursements - - 70,024 - - - - - User Facility Revenue - - - - 2,038 2,853 4,891 4,000 Miscellaneous Revenues 5,129 288 - - - - - - TOTAL REVENUES 631,838 594,884 696,849 612,608 550,023 102,211 652,234 623,808] EXPENDITURES Administrative Board of Supervisor Fees 5,015 4,800 7,200 9,600 2,400 7,200 9,600 4,800 FICA Taxes 31 - 414 734 184 551 735 367 ProfServ-Mgmt Consulting Service 54,080 31,283 76,750 72,000 31,000 41,000 72,000 72,000 Field Mgmnt Svcs I Contractual Svcs 44,887 57,398 - - - - - - Transcript Cost 1,180 1,710 1.735 2,400 635 889 1,524 2,400 Auditing Services 4,850 4,875 4,925 5,000 - 5,000 5,000 5,000 Accounting Services 15,000 10,450 13.163 14,150 5,696 8,254 14,150 14,150 ProfServ-Special Assessment 1,000 1,000 1,000 1,000 1,000 - 1,000 1,000 ProfServ-Property Appraiser 9,648 9,648 9,045 9,447 567 8,880 9,447 9,447 ProfSery-Tax Collector 12,469 11,725 7,249 12,596 10,395 2,201 12,596 12,596 ProfServ-Legal Services 18,420 40,754 29,023 25,000 12,631 17,683 30,314 25,000 ProfServ-Engineering - 12,500 7,500 5,000 - 5,000 5,000 5,000 Postage 289 433 287 150 72 101 173 175 Rentals 8 Leases(Robert Flinn) - 676 300 300 226 316 542 300 Computer Support 811 1,149 993 500 250 350 600 600 Printing&Binding 627 - - - - - - - Insurance-General Liability 33,272 27,230 27,845 29,926 26,788 - 26,788 29,926 Legal Advertising 2,584 4,421 2,958 4,000 1,743 2,257 4,000 4,000 Office Supplies 519 490 476 500 110 154 264 300 Dues,Licenses,Subscriptions 200 175 265 275 175 100 275 275 Miscellaneous Expense/Bank Charges 799 660 949 750 311 435 746 700 Total Administrative 205,682 221,377 192,077 193,428 94,383 100,372 194,755 188,036 Maintenance and Landscaping Contractual Services 131,903 139,105 142,898 140,000 58,988 82,583 141,571 140,808 Insurance Workers Comp - 150 - - - - - - Electric Services - 877 - - - - - - Chemicals - 2,372 - - - • - - R&M-Treesand Trimming 47,320 7,680 32,330 15,000 2,258 3,161 5,419 7,500 R&M-Pressure Washing - - - - 3,165 4,431 7,596 7,500 Plant Replacement Program 8,667 10,899 26,078 10,000 8,966 1,034 10,000 10,000 Exotic Maintenance 599 - 116 13,000 12,232 768 13,000 13,000 Flower Program - 2,817 1,863 5,000 2,415 2,585 5,000 5,000 Mulch Program 11,032 1,260 11,648 9,000 9,484 0 9,484 9,000 Misc-FEMA Expense - - 150,911 - 5,000 - 5,000 - Total Maintenance and Landscaping 199,520 165,159 366,044 192,000 102,508 94,562 197,070 192,808 Irrigation Services Contractual Services - 9,770 1,934 6,100 624 874 1,498 1,498 Utility-Water 14,959 18,263 22,921 15,000 18,131 25,383 43,514 40,000 Land Lease 28,083 30,636 30,636 31,000 12,765 17,871 30,636 - Utilities-Electric 5,470 4,377 6,219 5,000 2,990 4,186 7,176 7,000 Repairs&Maintenance 14,841 12,349 25,811 20,000 10,339 14,475 24,814 25,000 Total Irrigation Services 63,353 75,395 87,521 77,100 44,849 62,789 107,638 73,498 Annual Operating Budget Page 1 Fiscal Year 2020 1 6 1 1 A 4 KEY MARCO Community Development District Genera!Fund Summary of Revenues,Expenditures and Changes in Fund Balances Fiscal Year 2020 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL ACTUAL BUDGET THRU MAR PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2016 FY 2017 2018 FY 2019 FEB-2019 SEP-2019 FY 2019 FY 2020 Capital Expenditures&Projects Street Light Project - - 5,000 - - - - Bridge Repair - - 15,124 - - - -Cap Outlay-Roads - 1,865 28,950 50,000 5,375 - 5,375 46,946 Total Capital Expenditures 8 Protects - 1,865 49,074 50,000 5,375 - 5,375 46,946 Lighting Capital outlay I LED Lighting - 14,060 - - - - - - Utilities-Electric 15,252 17,562 24,187 24,000 2,478 3,469 5,947 7,500 R&M General 19,881 4,596 6,547 6,000 3,649 5,109 8,758 8,000 Misc-Holiday Lighting 4,485 1,345 3.588 3,000 250 2,750 3,000 3,000 Total Lighting 39,618 37,563 34,322 33,000 6,377 11,328 17,705 16,500 Access Control Contractual Services 77,624 83,448 83,057 86,520 35,837 50,683 86,520 86,520 Utilities-Electric 4,414 6,117 8,360 10,000 2,637 3,692 6,329 7,500 R&M Gate 4,456 6,809 6,785 3,580 2,448 3,427 5,875 5,000 R&M Gatehouse 20,438 10,350 13,722 5,000 1,210 3,790 5,000 5,000 Op Supplies-General - 129 796 250 1,134 1,588 2,722 2,000 Capital Outlay - - 10,000 - - - - - Total Access Control 106,931 106,853 122,720 105,350 43,266 63,180 106,446 106,020 Maintenance:Landscape/Hardscape Capital Outlay - - 46,300 - - - - - Total Maintenance:Landscape/Hardscape - - 46,300 - - - - - Roadway Services Repairs&Maintenance - - 4,812 - - - - - Total Roadway Services - - 4,812 - - - - - TOTAL EXPENDITURES 615,105 608,212 902,870 650,878 296,758 332,230 628,988 623,808 Hurricane Irma Expenses Misc-FEMA Expenses - 41,052 - - - - - - Total Hurricane Irma Expenses - 41,052 - - - - _ - TOTAL EXPENDITURES 615,105 649,264 902,870 650,878 296,758 332,230 628,988 623,808 Excess(deficiency)of revenues Over(under)expenditures 16,733 (54,380) (206,021) (38,270) 253,265 (230,019) 23,246 0 Net change refund balance 16,733 (50,530) (206,021) (38,270) 253,265 (230,019) 23,246 0 FUND BALANCE,BEGINNING 844,120 860,853 810,321 604,300 604,300 - 604,300 627,546 FUND BALANCE,ENDING $ 860,853 5 810,321 $ 604,300 $ 566,030 $ 857,565 $ (230,019) $ 627,546 $ 627,546 Annual Operating Budget Page 2 Fiscal Year 2020 1 6 1 1 A 4 Key 1Vo Community Development District General Fund Budget Narrative Fiscal Year 2020 Revenue Interest—Investments The District earns interest on the monthly average collected balance on their Operating Account. Special Assessment—Tax Collector The District will levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessment-Discounts Per Section 197,162, Florida Statutes, discounts are allowed for early payment of CDD assessments. The budgeted amount for the fiscal year is calculated at 4%of the anticipated Non-Ad Valorem assessments. Expenditures Expenditures—Administrative PIR Board of Supervisors Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for a meeting attendance and to receive $200 per meeting plus payroll taxes. The amount for the Fiscal Year is based upon all supervisors attending each of the six scheduled meetings. FICA Taxes Payroll taxes for supervisor salaries are calculated as 7.65%of payroll. Professional Services-Mana iemem Consulting Service The District receives monthly Management services from the Key Marco Community Association at$6,000 monthly. Transcript Cost The District receives Transcription services from Pam Arsenault for meeting and landowner minutes. Auditing Services The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm,currently, Grau&Associates. Accounting Services The District receives accounting and vendor services from Inframark Infrastructure Management Services. Professional Services-Special Assessment Administrative costs for preparation of the District's assessment roll are prepared by AJC Associates, Inc.The annual fee for fiscal year 2018 —2019 was$1,000. Professional Services-Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries,and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes,administrative costs shall include,but not be limited to,those costs associated with personnel,forms,supplies,data processing,computer equipment,postage,and programming. Annual Operating Budget Fiscal Year 2020 Page 3 K 161 1 A 4 Key Community Development District General Fund Budget Narrative Fiscal Year 2020 Expenditures-Administrative(continued) Professional Services-Legal Services The District's legal counsel Coleman,Yovanovich&Koester, P.A.will be providing general legal services to the District,i.e.review operating and maintenance contracts,email correspondences etc.Fees are based on prior year legal expenses. Professional Services-Engineering The District's engineer Fishking &Associates will be providing general engineering services to the District, i.e. road consulting and other related services. Innsurance-General Liability The District's General Liability, Commercial Propery&Public Officials Liability Insurance policy is with Public Risk Insurance Agency.The Public Risk Insurance Agency provides insurance coverage to governmental agencies. Office Supplies Miscellaneous office supplies required to prepare agenda packages. Annual District Filing Fee The District is required to pay a$175 annual fee to the Department of Economic Opportunity Division of Community Development. Expenditures-Maintenance and Landscaping Contractual Services Crawford Landscaping is the District's vendor for monthly landscaping services currently at$11,734 monthly. R&M-Trees&Trimming Crawford Landscaping is the District's vendor for Tree removal,pruning etc. R&M-Pressure Watching OZ Pressure Cleaning is the District's vendor for pressure cleaning of the Guard House,pavers,sidewalks etc. Expenditures-Irrigation Services Contractual Services Aquagenix is the District's vendor for monthly Aquatics Service currently at$125 monthly. R&M-General This expense represents miscellaneous expenses that may arise during the year relating to the normal operations and maintenance of the District. Examples include any repairs or expenses related to the irrigation system, perimeter wall, landscaping on COD property and other unforeseen maintenance needs. Access Control Contractual Services Securitas Security Services USA, Inc is the district's vendor for Guard Services and their current fee is$6,822 monthly.Also included are year-end bonuses. Annual Operating Budget Fiscal Year 2020 Page 4 1 6 1 1 A 4 KEY NgRCO Community Development District General Fund Exhibit"A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance-Fiscal Year 2020 $ 627,546 Net Change in Fund Balance-Fiscal Year 2020 0 Reserves-Fiscal Year 2020 Additions - Total Funds Available(Estimated)-9/30/2020 627,546 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve-First Quarter Operating Capital 155,952 Subtotal 155,952 Total Allocation of Available Funds 155,952 Total Unassigned(undesignated)Cash $ 471,594 Annual Operating Budget Page 5 Fiscal Year 2020 161 1 A 4 Key Niaroc Community Development District Supporting Budget Schedules Fiscal Year 2020 1611A4 KEY MARCO Community Development District All Funds Comparison of Assessment Rates Fiscal Year 2020 vs. Fiscal Year 2019 General Fund 001 Total FY 2020 FY 2019 Percent Units Change $4,700.00 $4,700.00 0.0% 134 Annual Operating Budget Fiscal Year 2020 Page 6 1 6 1 1 A 4 Key Marco Community Improvement District Espendlllre Report•General Fenn Fa 01e Peri0d(e)hum ON 01,2018101 MIN 31,2010 (SMed Dy Department) PoNIn9 Trans. Dale Acteunl0 n0wlnntI Toe Van4or Name OexrNMl,n Mame 000.1. 43/% Account Prams RAM•Trens and T11mN1M mama 1I009903911-50W 530109 VENMR CRAWFOROLANOSCAPNG ILC ROW VRE REMOVAL 8 13.0 39195 VENDOR C WFORD LANDSCAPING LLC ,500o 1 10,0001 ;2/0010 540,,,,, No _ 1 VENDOR CRAWFORD LANOSCAaNC LLC AAMSmoGL•FOR CATE HOUSE 47.00 1213100 546099539115000 3E01102 14 0I00147/10e24.94459445479030541200 (11101.00 0102/09 028099539115000 240047 VENDOR CRAWFORD LANDSCAPING LLC TREE REµ3VAl 42200 01/52/10 546099.509115000 240114 VENDOR CRAWFORDLANDS^_APNG LLC TREE PRIAM/VINE REMOVAL 183150 • 'ETD To. 925750 Annual NNW 515,011 AM N/RNrW,We/(Bm9et00Na2n) 3122491 %dm49sr 16.1% Accalrt Na/na R*5811170160'Mashing 11/6100 54611153911.5000 3E00195 LE 02 Rasura 00347459•53543Howe 14020 0109 64617565011.00 07000100 Jr 0211900150e510/0.P4w4/15evjk00a66 3 70000 11/31110 54412454911501 /1000101 JE 02 Ness..(551.0.00ue4,6nml 57500 31029 3.12430 Annual..w)0 5090 Amwn/Ra iN I&Mal drape) `1, %✓eega M Account Mine Repairs a MalnlanOnce WINN 5.400 4034641 VENDOR AOLAGENN 000000TE 4031.0OR., 47000 um. 548136-.97S-600D ID2214 DOR LUANNE F.KERMC 4 HrISE*FRTILIIER 106.16 10/31/10 540150,55.5.5200 21939, TrenOn CRANFORD LANOSCAPNG LLC 190107 IRRNSPECTONVREPAIRS 1131118 INUTSCH HERB KRUTECH REMBMSEMEM 5211 1100118 5µ1565391511 33106 VENDOR CRA'WFORD 1 NORCAPNG LLC '.CULVERT TO DRAINS 42000 1Y915 546156,53915,5000 ACCRUALS IE 4201012 0567 M 0r9V240011 4.314.31.030 2/01/56 JE AeNDO OeAN0AA 21911 (2,312T t1ANb VENDOR cRAWFOROLAHOS2APNG LLC IRR REPAIRS 1.212111.1 540156-33915.5200 um. VENDOR KATE MANE DNSRAA SOIL MRER IRR • 03108 516156519135030 330101 R CRA'NFORO LANDS:APNG ILC. GATE HOUSE MR REPAIR 12,3108 51615653915500, 3E000194 VE IE MOO LA.SONE Inc..Reinstall 1 623 510156500 5610241 VENDOR p UTS PLUMmNG,INC ADAPTERS 1.351.50 5/19633911 Account Name:Repairs Mand ainten.nc. 46115»14501 .1240201 RAC REPAIRENN RANT DECµTO540156fR5M102 9.24900 546166533N Account Name:RepalraA Maintenance nn 001/05/50 325RO s CRA'NFORO - RR REPAIRS 11,516.50 CroNlad L4eldscePrN 01/062 s1c11 s3N5.s„G 61331 /E D;7DAQiI}RiA�^.,:s,.g;.snu„ri�1 u':o.k..s'w,Floaewfus6PLMa waRN VTO Taal 1453419 AANuel Nsdpal04375 AmountRemVNkg I(10202 overep) 02505 51 %...W MLT% 2050102 Remi RAM.G,neral 1000/1a 546005520955000 vENO0R CA5AORANDE ELECTRO STREET LGM REPAIR ?1:%%4421 2.�p0QE, 203 1209/18 516001530215000 131 VENDOR CASAGRANOE ELECTRIC LIGHTING REPAIRS 5.°}0001, fT1h 2 11/34/49 518001.53941500 1E000153 JE RIC OVIOl ec LICHTSepaa A>413f 105160 1 1880.(10 CasaR1a130 EYKVk /0909 54811-52021510 6150 VENDOR f.ARMFANDEELECTRC REPANTO VARNJuS LIONTS ,-1.0511,230 1.0 Taal 9649-00 Annual Budget 563100 -000001R9m11A1AMu3par overage; 32,35/.1 T.mta ram 0ucuunt Name.2102./01,. 10/01/18 5113453950.501 7142 VENDOR CYPRESS ACCESS SYSTEM836C. LRIU1ENSERNCE CONIRA0T 29085 1001308 5.034.30505000 1322 VENDOR CYPRESS ACCESS SYS,EMS NC. MNG GATE CONTROL eRO 58814 • R CYPRESS ACCESS SYSTEMS NC. ANER SERVCFS ' 1145010 63952501 VENOOR G 59 ACCESS SYSTEMS,NC. GATE CONFIDER REPAID '.. 110400 6461.13555052,9000 1 VENDOR K4 ONLINE SUPPLIES 12231111 3163952601 111 011900E CYPRESS ACCESS SYSTENS.INC. DLGEA115075fRVCE5 01/0109 5113163952.601 1816 VENDOR CYPRESS ACCESS MIENS,99C, JANUARY 2019 SERVICES 290.85 • 07204210 546/334.5395.2.5000 1995 VENDOR CyPRESS ACCESS SYSTEMB INC. FEBRUPRT 2119 SERVICES 290.15 • 1.05/19 546014-53953,5000 153 VENDOR OVINE.ACCESS SYSTEMS INC- MARCH 21195ERVIC9S moan YTUTaaI 2,139.11 Awuel 1309901 53.5113 A''''''......'/.590.021.9201 3911.29 %aN./6/ot ram account Meme:R614,,Galan0u50 1001/15 54603553253.5020 0 VENDOR 15106,5212420915106,521242015106,15106,52124209.13CFN. REINSTALL 25C 1 NS 129 1015/10 5412555952610 93 VENDOR 02 PRESSURE 00 39910/101 PRESSURE CLEAN GUARDHOUSE 1 1611.118 54605555952,5000 YEHOOR CASAC AN3e ELFCTRG REPAR 3*<3 1N19/Ie 02135.53952510 A 0EN001 CASACFAVDEELECTRG 2044 REPLACED 0911/10 5113553952510 11100 VENDOR MARIA AIDA LORA 050v ,, GAD NM _ 21/00 11/10/0 447035530.57.50011 111550 VENDOR MMA AIM LORA 100e,103/113WAS7E SRV 2251 II/10118 546035 53153-5000 09 R O2 PRESSURE CLE4NNC 91C CLEANED PAVERSISIDEWALNSIROCFS2 11 11216ria 94.1355315050/50 VENDOR 02 PRESSURE EANNG NL PAVERS CLEANED RFS 1 VENDOR12717/10 64.35.52057-51100 12100 MALA AIOA LORA 019 261113E SRV GATE 220. 1201110 5413553952.510 11118V1/.1E000123N µARA AIDA LORAI 11/151555111 REFUSE 510/0 GATE 22000 11/3109 5490 35.53952.5000 E000123 JE NC Langan.Nu.Lig0rapo0 h 54603510340061 (122.400 2231/18 .11300104.11300104Mew //I*Sigma IN.,1220/5511 3*Ns (120.80 1201710 .35125000 t000195 JE 02 Re5CTeasg-Guard 515057 (100.02 10 1030 Jf0001N 02 Assure Citaning Parol-620012 oole (2.01902 12131118 12134.53902.501 1E011N JE OSP/NA e2.SIC Pawachu,NO (20502 01/tNt9 51615.53952.5000 103321 VENDOR MICHAEL RMORIARTY LOCK REPAIR-SECURITY BLU. 11500 rental 1,Np.40 9190 390000000 m AdM2RNnµpA 0/929(/13790.1 /441 33.11.1 %a1aJdM1 rare account Name Op Supplbe•Gen9al 182610 55211539325040 102216 VENOOR 60'4/E MANE OFE0E050AE3544LN, /00/10 5511153952501 110415 VENDOR KATIE MALNE UA 1µ100/5E 1 W012 SUPPL(S 117.61 wane 563000.53052.5000 411161051 VENDOR nom mars SUPPLY.4URNRU3E 450 P0NTNG.al/ OFFICE 5UPFLee 55 72 1205110 652D01,63.1-6050 'sorra VENDOR KATIE MALICE GATOHOUSE I PANNE SUPPLIES AI In OMNI, 5621166202501 01119 vescon NAT,MANE CLEANING SUP0.S&POSTAGE 2018. V10 TIMI1391 Annua/634901 150.1 A,urntRem*iIg 33//20100 c.a., %072995/ 01.4% Am.C.1.10.0101.1 Taal: 343.248511 1 10121.5/41964411J9009 91050 4/210/1017371 4405. 6 sumasnt1 pa60110 1 161 1 A 4 Key Marco Community Improvement District Expenditure Report-General Fund For the Periods)from Mar 01,2019 to Mar 31,2019 (Sorted by Department) Posting Trans Date Account M Document I Type Vendor Name Description Amount DEPARTMENT NAME: IRRIGATION SERVICES Account Name: Utilities-Electric 03801118 543041-53915-5000 ACCRUALS JE To accrue Electricky LCEC for Jon 8 Feb (636.00) 03105/18 543041-539155000 11010 VENDOR VOID NEED VOIDED CHECK FOR BANK 001 03/06/18 54304153916:5010 CR 030618 VENDOR VOID to clear voided check 0001) 113129/18 543041-53915.5009 ACCRUALS JE To accrue Electricity LCEC for J.-Mar 860.00 03/29/18 543041-53915.500D ACCRUALS JE To accrue Electricity LCEC for Jan.Mar (860.00) 03/31/10 543041-53915-5000 ACCRUALS JE To accrue Electricity LCEC for Jan-Mar 860.00 04/01/18 543041.53915-5000 ACCRUALS JE To accrue Electr8y LCEC fur Jan.Mar (860.00) 04/3010 543041-53915-5000 1E0001393 JE R/C Org Unk fr 53921 to 53915-Meter#3626863##0###-Jan'l 20.51 04/30/18 543041-53915.5000 JE000094 JE R/C Org Unit 953971t0 53015.Mater#94273560###8#-Joni 70.51 04/30/(8 543041-53915.5000 3E000095 JE R/C Org Unk h 53921 to 53915-Meier/1950890104###-Jeri 1 179.19 04130/18 543041-539159000 .1E000099 JE R/C Org Unk 953921 to 53915-Meter#3809488######-Jan't 23.51 04130/18 543041-53915-5000 JE000100 JE R/C Org Unk Ir 53952 to 53915-Meter#3826963#/####-Feb'l 20.51 04/30/18 543041 53916 5000 JE000101 IF R/C Org Unit lr 53952 to 53915-Meter#9421356######-Feb'I 20.51 04/30118 143041-53915.5000 JE000102 JE TUC Org Unk fr 53952 to 53915-Meter#9508901######-reb'l 20.51 04/30/18 543041-53915-5000 J0000103 J[ RIC Org Unk fr 53952 to 53915•Meter#3809486######-Feb-1 20.51 ' 04(30/18 543041.53915-5000 J0005104 JE R/C Org Unit Ir 53952 to 53915-Meter#3815801######-Feb'1 20.51 04/30/18 543041.53915-5000 1E1813105 JL R/C Org Unit Ir 53921 to 59915-Meter#3826863######-Marl 20.51 04/30/18 543041-539155000 JE000106 JE R/C Org Unk Ir 53921 to 53915 Meter#9508901######-Marl 20.51 04/30/18 543041-53915-5000 JE00D110 JE RIC Org link fr 03971 to 53915-Meter#3809488######-Marl 20.51 04130/18 543041-53915-5000 J5000111 JE RIC Org link fr 53921 to 53915-Meter#3626863######-Apr'l 20.51 04(30/18 543041-53915.5000 JE000112 JE RIC Org Unk Ir 03921 to 53515-Meter#9427356######•Apr'1 20.51 04/30/18 543041-53915.5000 JE000113 JE R/C Org Unk fr 53921 to 53915-Meter49508901######-Apr'1 2051 04/30/18 543041-53915.5000 JE000117 IE R/C Org Unk 5 53921 to 53915-Merer#3009488810411-Aprl 20.51 0513148 043041-53915-5000 JE000118 JE R/C Org Unkfr 53921 to 53915 Meter#35256030800## 20.51 05/31/18 543041.53915-5000 JE000119 JE R/C Org Unk 9 53921 to 53915 Matar#9508901#####4 20,51 05/31/18 543041-53915-5000 1E000120 JE RIC Org Unk tr 53921 10 53915 Meter83859488008880 20.51 06115/18 540041-63915-5000 061519-7171 ACH VENDOR LCEC-ACH ELEC 5/17.8(15118#9961337121 102.55 07/18/16 543041-539155000 071818-7121 ACH VENDOR LCEC•ACR ELEC 6/16-7/15/18 89961337121 20,51 07/18)18 543041-53915.5000 0718187121 ACH VENDOR LCEC ACH Fl FC 6/16-7)15/18 49961337121 24.95 07(18/18 543041-53915-5000 0718187121 A013 VENDOR LCEC-ACH ELEC 5/16.7/15/18/9961337121 20.51 07/18/18 543041-53915.5000 0/1818-/121 ACH VENDOR LCEC-ACH [LEC 6/16-7/15/18#9961337121 6.31 07118/18 543041.53915.5000 0718187121 ACI I VENDOR LCEC-ACH ELEC 6/16.7/15/78 80961.337121 20.51 01/18/18 543041-53915-5000 0718187121 ACH VENDOR LCEC.ACH LLEC 6/16.7/15/19#9961337121 20.51 07(19(18 543041-53915-5000 071818.7121 ACH VENDOR LCEC-ACH ELEC 6/16-7/1511849961337121 20.51 08131/18 543041-53915.5000 1E000131 JE R/C LCEC Electric for July to Org.53952 (24.95) 09/31/18 543041-53915-5000 JE000138 JE R/C LCEC Electric for July to Org.53952 (6,31) 08/31118 543041.53515-5000 JE000140 JE INC LCEC Elec for Aug 10 Org.53915 Meter#3825053###### 20.51 08/31(18 543091-53915-5000 JE000141 JE R/C LCEC Elec for Aug 10 Org.53915 Meter#9427356###### 20.51 06/31/18 543041-53915-5000 JE000142 JE ILC LCEC Elec fot Aug to Org.53915 Metor#9508901###### 20.51 08/31/18 543041-53915.5000 1E000147 JE R/C LCEC Elec for Aug to Org.53915 Meler#3809488###### 20.51 08/31/78 540041.53915.5000 JE000149 JE R/C LCEC Eloc for Aug In Org.53915 Mater#3815601###### 20.51 09/12/18 543041-53915-5000 091218.7121 ACI1 VENDOR LCEC-ACH ELEC 0/13-9/09/18#9951337171 7051 09/72/18 543041-53915-5000 091218.7121 ACH VENDOR LCFC.ACH ELEC 9/13-9/09/18#9961337121 24.13 09112/18 543041-53915-5000 091218-/111 ACH VENDOR LCEC-ACH CLEC 5/13-9/09/16#9961337121 20.51 09/12/18 547041-53915.5000 091218-7121 ACH VENDOR LCEC-ACI1 ELEC 8/13-9/09(18 09961337121 20.51 09/12/18 543041 539155000 091218-7121 ACH VENDOR LCEC-ACH ELEC 0/13-9/09118#9951337121 2051 09/17119 543041-53915.5000 091218.7121 ACH VENDOR LCEC-ACH ELEC 8/13-9/09/16 49951337121 20.51 09/30/18 543041-53915-5000 JE000165 JE As of January 2010-R/C Corn Diff Org# R/C LCEC FEES-DEC 18#1956462704#########FR 53952 TO 539' 510.45 09/30(18 543041-03915-5000 JE000166 JE As of February 2018-R/C from DN Org# R/C LCEC FEES-JAN 18#195646210410###10/8 FR 53952 TO 5391 591.64 09/30118 543041-53915.5000 JE000167 JE As of March 2018-RNC from Diff Org# INC LCEC FEES-FEB 18#1956462704#########FR 53952 TO 5391 587.27 09/30/18 543041-53915-5000 JE000169 JE As of Apr 2018-R/C from DN Org# R/C LCEC FEES•APR 18 11956162704#4080040#FR 53952 TO 539' 864.49 09/30/18 543041.53915.5000 JE000160 JE As of May 2019-R/C from 0"#1 Org# R/C LCEC FEES-MAY 16#1956462104#8101010#FR 53952 TO 538 538.29 09/30/18 543041-53916.5000 JEo3m70 JE As of July 2018-R/C from Diff Orel/ R/C LCEC FEES-JUL 18#19584827040301010##FR 53952 TO 5391 600.07 09/30/18 543041.53915.5000 JE000171 JE As of June 2018-R/C from Dill Org# R/C LCEC FEES-JUN 18#1956462704#/##10###FR53962 TO 5391 615.11 09/3018 543041-53915-5000 JE000172 JE As of August 2018-ILC from DA Org# R/C LCEC FEES.AUG 18#19564627041040#####FR 53952 TO 539 517.29 `p doF18s r •:a t6dt.. l. r,. i t :Rug .r.JE.. C 1: , **iRe ,. ,., ,' ;Fd9 ._,'f it ,„�'"', .. .('.,,..A-: 09/30/18 543041-53915-5000 JE003181 JE Close Income Statement (6,210.97) taf3 ?t,,«.;?4 +; a if' .>,'.T fA It 11- < K ,t*kut!41!1 /I ifii4M Amrcace.V( T- `, .,'..,.,, - Ma wo, ,,.T 10/26/18 543041 53915 5000 JE000180 IF R/C LCEC Credit for A1C#62 51 4 30000 10 Revenue 86.71 11101/19 543041-53915-0000 101218-0000 ACH VENDOR LCEC-ACH-Aso(September 2018 919-10/9/18 ELEC ACH 559.98 12/03/18 543041-53915-5000 111218.0000 ACH VENDOR LCEC-ACH-As of October 2018 10/9-11/8/18 ELEC ACH 884.51 1 t'Ie a..' i # ' ,., d4` ' ;:`r I � Irol__ t E4" •#4f ftb a ', tu:**P#W#Wit i �'T�.k .'_` "�ar^4xvns s- .,: hx azi + }i 12/31/16 543041-53915.5000 121218-0001 ACH VENDOR LCEC-ACH•As of November 2018 11/8.12/948 ELEC ACH 058.23 12/31/18 543041-53915-51100 JEU90t9t JE To Correct November Electric for LCEC 102.55 R . iON. ?f d,n. =1]E 4118;}1 _- ANfGl1C, GS LWAk :cslrihYailtjrl Ttoc,ReltlborsaI ±r.< 7/f s.I r+;s &tnTf 1MW .fg.55,;T . to ,�NOM.* 01116)19 543041-53915-6000 011819.0000 ACH VENDOR LCEC-ACH-As of December 2018 1219.1/1348 ELEC ACH 828.80 03118/19 543041-53915-5000 021519.0000 ACH VENDOR LCEC-ACH-As of January 2019 1/13.2/12 ELEC ACH#625143000 549.84 YTD Total 1,399.85 Annual Budget 55800.00 Amount Remaining I(budget overage) 03.600.35 %o/budget 28.0% i I. Irrigation Services Department Total: 51,399.86 I I DEPARTMENT NAPE: LIGHTING Account Name: Utilities-Electric 03120/18 543041 53921-5000 032018-37121 VENDOR (CEO.ACH ELEC IRIC SERVICES 2/12-3/14(18 /430.19 04/19718 543041-53921-5000 37121.041918 ACH VENDOR LCEC-ACH ELECTRIC SERVICES 3115-4/74110 1.21404 04119/18 543041-53921-5000 CR 37121.041919 ACH VENDOR LCEC-ACI 1 LATE FEE CREDIT (95.25) 04/3018 543041-53921-5000 J0000093 JE R/C Org Unit h 53921 to 53915-Meler4382888310410#-Jan'1 (20.51) 94130018 543041 53971.5000 3E000094 JE R/C Org 5118 6 53921 to 53915-Meter#9427356408001-Joni (20.51) 04/30/18 543041-53921.5000 JE000095 JC RIC Org Urea h 53021 to 53915 Meler#9508901######•Jan'l (179.19) Page 1 of4 1 6 1 1 A 4 Key Marco Community Improvement District Expenditure Report-General Fund For the Perlod(s)from Mar 01,2018 to Mar 31,2019 (Sorted by Department) Posting Trans. Date Account 9 Document# Type Vendor Name Description Amount 04/30/18 543041-53921-5000 JE000096 .IE R/C Org UM!,53921 Io 53952-Meter#95/20894#48##41-Jan (6.31) 04/30/18 543041-53921-5000 JE000097 JE WC Om Unit 0 53921 to 53952-Meter/094769511484##-Jan'l (20.51) 04/30/18 543041-53921-5000 JE000098 JE R/C Org Unit fr 63921 10 53952-Merar#9474493######-Jan'l (35.83) 04/30/18 543041 539216000 JE000099 JE R/C Org Unk fr 53921 to 53915-Meter#3809488##0###-Jori (20.51) 04/30/10 543041.53971-5000 JE000105 JE R/C Org Unk fr 53921 to 53915-Meter83820863##MM-Marl (20.51) 09/30/18 543041-53921-5000 J1000106 JE WC Org Unit fr 53921 to 53015-Meter#9508001######-Marl (20.51) 04/30/10 543041-53921-5000 JE000105 JE R/C Org Line fr 53921 to 53957-Meter895720094#e#####-Mar (85.251 04/30/18 543041-53921-5000 .11000108 JE RIC Org Unk fr 53921 to 53952-Meter#9476951##4/04-Marl (20.51) area 18 543041-53921-5000 J1000109 JE R/C Org 1103 fr 53921 to 53952-Meter#9474493##PM#-Marl (34.55) 04/3008 543041-53921-5000 JE000110 JE WC Dog Unk fr 53921 to 53915-Meter#3009488#####/-Marl (20.51) 04/30/18 643041-63921-5000 JE000111 36 R/C Org Unk 11 53921 10 53915-Meter#3626653e###0-Aprl (20.51) 04/30/18 543041-53921-5000 Jt000112 JE R/C Org Unit fr 53921 to 53915-Meter/0427356*M#-Aprl (20.51) 04/30/18 543041-53921.5000 JE000113 JE R/C Org Ung fr 53921 to 63915 Meter#9509901##8### Apr'1 (20.51) 04/30/18 543041-53921-5000 .1E000114 JE P/C Org Ung fr 53921 to 53952-Meter#95720694####/8#-Apr (85.43) 04/33/10 543041-53921-5000 JE000115 JE WC Org Unk It 53921 to 53952-Meter#9478951#08##8-Aprl (20.51) 04/30/18 543041-53921-5000 JE000118 JE R/C Org Unk fr 53921 to 53952-Motor8947449381/P8#0-Aprl (39.27) 04/30/10 543041-53921-5000 JE000117 JE P/C Org Unk fr 53921 r0.53915-Meatr#3609488##e#8#-Apr'1 (20.51) 0501/18 543041-53921-5000 05211837121 VENDOR I CFC-904 ELEC 4/15-5/16118 89961337121 2,581.42 05/31/18 543041-53921-5000 JE000118 JE WC Org Unk fr 53921 to 53915 Meter#302606340404 20.51) 05/31/10 543041-53921-5000 .1E000119 JE R/C Org Ung fr 63921 to 53915 Meter#95099010#000 20.51) 05/31/18 543041-53921-5000 JE000120 IF R/C Org Unit h 5392110 53915 Meter#380948888/0/88 20.51) 04)1508 543041.53921-5000 0615187121 ACH VENDOR LCEC-ACH ELEC 5/17-6/15/1889961337121 40.19 06/15/19 54304153921-5000 0615187121 ACH VENDOR LCEC-ACH ELEC 5/17-6/15/18#9961337121 2.78.38 0708/18 543041-53921-6000 071818 7121 ACH VENDOR LCEC-ACH El.FC 6/16.7/15/18#9961337121 2,79.38 07/19/18 543041-53021.5000 0718187121 ACH VENDOR LCEC-ACH ELEC 6/16.7/15/18 89961337121 39.92 08/12/18 543041-53921-5000 0812187121 ACH VENDOR LCEC-ACH ELEC 7/16-8/12/18#0061337121 2.98.95 00/31/18 543041.53921-5000 .1E000140 JE R/C LCEC Elm for Aug to Org.53915 Meter#3826863###### 20.51) 08/31/18 543041-53921-5000 JE00D141 JE WC LCEC Elm for Alg to Org.53915 Meter#942735688/### 20.51) 08131/18 593097-53921-50W /51/00192 JE WC LCEC Elec for Aug to Org.53915 Meter#9500901P8###8 20.51) 08/31/18 543041.53921 50D0 JL000143 JE WC LCEC Elec for Aug to Org.53952 Matar#95720694##8##41 92.77) 08/31/18 543041-53921-5000 _1E000144 IF RIC LCEC Elm for Aug to Org.53952 Melef#366076275#Me4#M# (6.311 08)31/18 543041.53921-5000 JL000145 JE WC LCEC Elec for Aug to Org.53952 Meter#9476951####4# 20.51) 08/31/18 543041.53921-5000 JEOOD140 JE WC LCEC Elm Mr Aug to Org,53952 Meter#9474493###### 34.011 08)31/18 543041-53921-5000 .1E000147 IE R/C LCEC Elec for Aug to Org.53915 Meter#3809488#8#e## 20.511 00/31/18 543041-53921.5000 JE000146 JE RIC ICED Elec for Aug to Org.53952 Meter83748409088### 24.50) 08/31/18 543041-53921-5000 .1E000149 JE R/C LCEC Elec for Aug to Org.53915 Motor#3815801#PM#e 20.51) 09/12/18 543041-53921-5000 091218 7121 ACH VENDOR LCEC-ACH FI FC 0/13-0/09/18 49961337121 2,19.02 09/30/18 543041-53921-5000 1E000191 JE 005e Income Slatemers (24,86.66) 1031/18 543041-53921-5000 ACCRUALS JE To accrue ElectrickyLCCC for Oct#13714025298#/##M#4 45.58 11/81/18 543041.53921-5000 ACCRUALS JE To accrue Electricity LCEC for Oct#1 3 7140 252 9#8888#### (45.519 11/30/18 543041-53821-5000 JE000184 JE TO recOrd LCEC Street lighting for 001'18 2/.08 11/30/18 543041-53921-5000 15000184 JE To record LCEC Street lighting for Nov10 1,11.61 11/30/18 543041.53921-5000 ACCRUALS JE To accrue EImOcky LCEC for November 83.41 12/01/18 543041-53921-5000 ACCRUALS 11 To accrue EleclrickyLCEC for November 83.41) 12/03118 543041-53921.5000 111218.0000 ACH VENDOR LCEC-ACH-As of October 2019 10/9.11/8/18 ELEC ACH 83.41 R/C this to 53915? 12/27/18 543041-53921-5000 DEP00026 ANK ACCOU6 Utkgio.,Elccac.REIMB OF MARINA PK LIGHTS 90.95) 12131/18 643041-63921-5000 1212180000 ACH VENDOR LCEC-ACH-As of November 2018 1118.12/9/18 ELEC ACH 83.41 R/C this l0 53915? 12/31/18 543041-53921-5000 JE000191 JE To Correct November Electric for LCEC 2,22,33 01/16/19 543041-53921.5000 011619.0000 ACH VENDOR LCEC-ACH-As Ii December 2018 12/9-103/19 ELEC ACH 84.19 R/C this to 53915? 01/31/19 543041-53921-5000 3E000202 JE Move LCEC cred8s to 543041 fr 369400 (2028.40) 03/18/19 543041-53921-5000 021519.0000 ACH VENDOR LCEC-ACH 1/13-2/12 ELEC ACH*625143000 93.95 YTD Total (7.096.40) 8141011 81/1(9e8 515.000.00 Amount Remaining/(Budget overage) 022.09640 %of So/foot -47.3% 1. Lighting Department Total: 347 09&4n)I DEPARTMENT NAME; ACCESS CONTROL Account Name: Utilities-Electric 03/02/18 543041-53952-:000 030218-4146ACH VENDOR COMCAST-ACH 3/15.4/14/18 INTERNET ACH 91,85 03/04/18 643041-63952-5000 032718.9839ACH VENDOR CENTURYLINK-ACHUTILITYCENTURYLNK#311469639 310.41 03(09/1e 543041-53952-5000 CR02111837121 VENDOR LCEC-ACH Payment rejected hum vendor (1,196.95) 03/19/18 543041-53952-5000 031918-30000 VENDOR LCEC-ACH ELECTRIC SERVICES 2/12-3/14/10 587.27 03/26/18 543041-53052-5000 03261867300 VENDOR COLLIER COUNTY PUBLIC UTILITIES DEPT. SERVICES 2/20.300/18 144.04 03/30/18 643041-6395251100 033018.29611 VENDOR CITYOF MARCO ISLAND-ACH GUARD GATE#29611 98.25 04/02/18 543041-53952-5000 04021824146 VENDOR COMCAST-ACH 4/15.05/14/18 INTERNET ACH 110.85 04/04/18 543041-53952.5000 04041869839 VENDOR CENTURYLINK-ACH UTILITY CENTURYLNK#311469A39 30999 04/30/18 543041.53952-5000 04301829611 VENDOR CITY OF MARCO ISLAND-ACH GUARD GATE 829611 93.5/ 04/30/18 54304153952.5000 .1E000095 JE WC Org Unk 1r 53921 to 53952-Meter#95720694#0,94###-.109 6.31 04/30/18 543041-53952-5000 JE000097 JE WC Org UM Ir 53921 to 53952-Meted/94769614###M-tarn 20.51 04/30/18 543041-53952.5003 JE000099 JE R/C Uig Unk 1r 5392110 53962-Meter#9474493####40-Jeri 1 35.83 04/30/18 543041-53952-5000 16000100 JE WC Org Unk fr 53952 to 53915-Meter#3826863#e#94#-Feb'1 (20.51) 04/30/18 543041-53952.5000 JE00D101 JE WC Org Unitfr 53952 to 53915-Meter89427356#e8#B#-Feb't (20.51) 04/30/18 543041 53952 5000 JE00D102 IF WC Org tint fr 5395210 53915-Meter#95069018#####-Feb'l (20.51) 04/35/10 543041-53952.5000 3E000103 JE WC Org IAA fr 539521053915-Meter/3809488841N/8-Feb'l (20.51) 04/30/16 543041-53952-5000 3E000104 JL R/C Org link fr 53952 to 53915 Meter#3816801######•FebT (20.51) 04/30/18 643041-53952-5000 JE000107 JE WC Org Unk Ir 53921 b 53952-Me1er0957206940#88880,Mer 85.76 04/30/19 543041 53952.9300 JE000108 JE WC Org Unk fr 53921 to 53952-Moler#9476951######-Marl 20.51 04/30/18 543041-53952-5000 JE000109 JE P/C Org Unk fr 53921 to 53952-Me/er/0474493811088-Mart 34.55 04/30/18 543041-53952.5000 JE000114 JE WC Org link Ir 53921 to 51962-Meter#9572069488#8200-9/0 85.43 04/30/18 543041.53952-5000 1E001115 JE WC Org Unk Ir 53921 b 53952.Mele/#94/6951#600#-Aprl 20.51 04/30/16 543041-53952-5000 JE000116 JE WC Org Unk fr 53921/0 53052-Meter#9474403e###14-Aprl 39.27 05/02/18 543041-53952-5000 050210.24146 ACI I VENDOR COMCAST-ACH 5/15-05/1408 INTERNET 110.85 06/04/18 543041.53952-5000 05041e-69839 ACH VENDOR CENTURY!WK-ACH UTILITY CENTURYLNK#311469839 310.48 0521/18 543041-53952.5000 052118-30000 VENDOR LCEC-ACH SERVICES 4/15-5/16/16 664.49 - Page 2of4 161 1A4 Key Marco Community Improvement District Expenditure Report-General Fund For the Period(s)from Mar 01.2018 to Mar 31.2019 (Sorted by Department) Pasting Trans, Date Account Y Document r TypeVendor Name i Description Amount r 05/24/10 543041-53952-5000 05241067300 VENDOR COLLIER COUNTY PUBLIC UTILITIES DEPT. SERVICES4/1906/18/18 147.03 05/31/18 543041-53952-5000 2518 VENDOR CITY OF MARCO ISLAND-ACH GUARD GATE 829611 93.57 05131118 543041-53952.5000 UEP00009 ANK ACCOUF Ulil8ies-Elecrrk (29.761 0102/18 543041-53952-1000 060218-24146 VENDOR COMCAST.ACH 6/15-0704/18 INTERNET 110.85 0641018 643041 63952 5000 060418 9839 ACH VENDOR CENTURY MK ACH 614-713118 SERVICES 310.48 06/07/18 543041-53952-5000 052118-30000ACHVENDOR LCEC-ACM ACH PAYMENI 695.32 06113/18 543041-53952-5000 CR 05 2418-67 300 VENDOR COLLIER COUNTY PUBLIC UTILITIES DEPT. ACH AMT INCORRECT (144.04) 06/15/18 543041-53962-5000 081518-7121 ACH VENDOR LCEC-ACH ELEC 5/17-6/15/18#9961337121 170.77 06/29/18 543041-53952.5000 062918.29611 VENDOR CITY OF MARCO ISLAND.ACH GUARD GATE#29611 93.57 08129118 543041-53952-5000 0629189611 ACH VENDOR CITY OF MARCO ISLAND-ACH GUARD GATE#29611 93.57 07/04/18 543041.53952-5000 070418.9039 VENDOR CENTURY LNK-ACII 7/4-8/3/18 SERVICES 314.54 07/12/18 643041-53952-5000 062018-0000ACHVENDOR LCEC-ACH SERVICES 5/17.6/15/18 595.22 07118118 543091-53952-5000 0718187121 ACH VENDOR LCEC-ACH ELEC 6/16-7/15/18#9951337121 95.22 07/18/18 54309153952-5000 0718107121 ACH VENDOR LCEC-ACH [LEG 6/16-7/15/10#9861337121 33.28 07/18/18 543041-53952-5000 0718187121 ACH VENDOR LCEC-ACH ELEC 6/16-7/15/19#9961337121 20.51 07175/18 043041-53957.5000 070218-4146 ACH VENDOR COMCAST-ACH 1/15-08/14118 INTERNET 11095 07/31/10 543041-53952.5000 073118-29611 ACH VENDOR CITY OF MARCO ISLAND-ACH GUARD GATE#29611 93.57 08/01/18 543041.539525000 0731189611 ACH VENDOR CITY OF MARCO ISLAND-ACH GUARD GATE#29611 93.57 99414169 54304153952-5000 980410.9839 ACH VENDOR CENTURY LINKACH914-9/3118 SERVICES#311469839 322.40 08115/18 543041-53952.5000 0815180100 ACH VENDOR LCEC-ACH 7/16-8/12/18 ELEC ACH 509.9/ 06/15/18 543041-53952.5000 0718190000 ACH VENDOR LCEC-ACH 6/16-7115/18ELEC ACH 615.11 08/24/18 543041-53952.5000 CR062918-9611 ACH VENDOR CITY OF MARCO ISLAND•ACH 1x/PI ICATF PAYMENT (93.57) 08124/18 543041-53952-5000 CR 073118.29611 ACH VENDOR CI IY OF MARCO ISLAND-ACH DUPLICATE PAYMENT (93.571 08/27/18 543041-53952-5000 080218-4146 ACH VENDOR COMCAST.ACH 0/15-09/14/18 INTERNET 110.85 08/31/18 543041-53952.5000 083118-ACH VENDOR CITY OF MARCO ISLAND•ACH SW GUARD GATE AUG 93.57 08/31/18 543041-539525000 083118-9611 ACH VENDOR CITY OF MARCO ISLAND ACH GUARD GATE#29511 93.57 08/31/18 543041-539525000 1E000137 JE R/C LCEC Electric for July to Org.53952 24.95 08/31/18 543041-53052.5000 1E000138 JO WC LCEC Electric for Julyto Org.53%2 6.31 09/31tle 543041-53952-5300 .IF000143 JE RIC LCEC Elec for Aug To Org.53952 Meter#95720694####### 92.77 08/31/18 543041-539525000 1E000144 JE WC LCEC Elec for Aug ru Org.53952 Meler#366078275#4#####l# 6.31 08/31/18 54304153952.5000 1E000145 JE R/C LCEC Elec for Aug to Org.53952 Metar#9476951#I#### 20.51 08/31/18 543041-53952.5000 1E000146 JF RIC I CFC Flat:for Aug to Org.53952 Meter#9474493##8#0 34.01 08131/18 543041-53952-5000 /5805146 JE R/C LCEC Eiec for Aug to Org.53952 Meter837484896#### 24.50 09/02/18 543041-53952-5000 000218-4146 ACH VENDOR COMCAST-ACH 9/15.10/14/18 INTERNET ACH 110.85 09/04/18 543041.53952.5000 0904189839 ACH VENDOR CENTURY LINK-ACH 914-10/3/18 239394.0982 ACH 322.80 09112/18 543041-53952-5000 091218.7121 ACH VENDOR LCEC-ACH ELEC 8/13.9/09/78 09961337121 6.31 09/12/18 54304153952-5000 091218.7121 ACH VENDOR LCEC-ACH ELEC 6/13.9/09/1809961337121 34.01 09112/18 543041-53952-5000 0912197121 ACH VENDOR LCEC-ACH ELEC 8/13-9/09/18#9961337121 20.51 99117/19 543041.53952.5000 091718.7171 ACH VENDOR 1 CFC-ACH ELEC 8/13.9/09/18#9961337121 95.08 09112/18 543041-53952-5000 0912180000 ACH VENDOR LCEC-ACH 8/13.9/09118 ELEC ACH 512.29 09/28/18 543041.539525000 092818 ACH VENDOR CITY OF MARCO ISLAND-ACH SW GUARD CATE SEPTEMBER 93.57 09/30/18 543041-53952.5000 1E000165 JE R/C LCEC FEES-DEC 18#1955462704#########FR 53952 TO 539 (510.45) 05/00/18 543091-53952-5060 1E000186 JE R/C LCEC FEES-JAN 18#1956462704######H#FR 53952 TO 5391 (591.64/ 09/30/18 543041.539525000 1E000167 JE WC LCEC FEES-FEB 18 91956462704#########FR 53952 TO 5391 (587.27) 09/30/18 543041-53952.5000 JE000168 JE R/C LCEC FEES-APR 18#1956462704#08#8#82#FR 53962 TO 539- (664.49) 09/30/18 543041-539525000 1E000169 JE WC LCEC FEES-MAY 18#1956462701#########FR 53952 TO 539' (538.29) 09/30/18 543041-53952-5000 1E000170 JO WC LCEC FEES-JUL 18#19564627041########FR 53952 TO 5391 (600.07) 09/30/18 543041-53952-5000 1E000171 JE R/C LCEC FEES-JUN 18#195646270480000#004 FR 53952 TO 5391 (616.11) 09/30/18 543041-53952-5000 1E000172 JE WC LCEC FEES.AUG 18#1956462704080##I##FR 53952 TO 539 (112.29) 09/30/18 543041.53952.5000 1E000181 JE Close Income Statement (8.249.20) 09/30/18 543041-53952-1000 1E000181 JE Close Income Statement (110.85) 10102/18 545041.53952.5000 105218-4146 VENDOR COMCAST.ACH 10/15.11/14/18 INTERNET ACH 110.85 100408 543041-53952-5000 100418-9839 VENDOR CENTURYLINK-ACH10/1-11/3/18 SERVICE ACH 323.71 10/31/10 543041.53952.5000 2454 ACII VENDOR CITY OF MARCO ISLAND-ACI I OCTOBER SW GUARD GATE 93.57 10/31/18 543041.53952.5000 ACCRUALS JE To accrue Eletlrc#y LCEC for Oct#1371402529####M40# 178.95 11101/18 543941-53952-5000 ACCRUALS JE To accrue Elecucty LCEC for Oct#137140252900####### (1/8,551 11102/18 543041-53952.5000 110218.4146 ACH VENDOR COMCAST.ACH 11/15.12/14/18 INTERNET ACH 110.85 11/02/18 543041-539525000 101218.7121 A VENDOR LCEC-ACH 919118-10/9/18 ELEC ACH 2,603.83 11/04/18 543041.53952-5000 110418.9839 ACH VENDOR CENTURY LINK-ACH 11/4-12/3/18 SERVICE ACH 324.70 11/30/18 543041.53952-5000 11301849611 ACH VENDOR CITY OF MARCO ISLAND-ACH WATER FOR GUARD GATE 92.67 11/30/18 543041-639625000 ACCRUALS JE To accrue Electrciy LCEC for November 92.67 12/01/18 543041-53952-5000 ACCRUALS 11- In accrue Electrc#y LCEC for November (92,67) 12/02/18 543041-53952.5000 120218-4146ACH VENDOR COMCAST-ACX 12/151/14/18 INTERNET ACH 110.85 12/25/18 543041-539525000 2450 ACN VENDOR CITY OF MARCO ISLAND-ACH NOVEMBER GUARD HOUSE SRV 92.67 ) 12/27/18 543041-53952-5000 120418-9839 ACH VENDOR CENTURY LINK-ACH 12/4.1/3/19 SERVICE ACH 324,70 12131/18 543041-53952.5000 1E000191 JE To Correct November Electric lot LCEC (2.424.88) 01/02/19 543041-53952-5000 2447 ACH VENDOR CRY OF MARCO ISLAND-ACH DECEMBER SW ORD GATE ELECTRIC 92.67 01/02/19 543041-53952-5000 CM 2447 ACH VENDOR CITY OF MARCO ISLAND-ACH DIIPLIC.ATE PAYMENT (92.67) 01/04/19 543041.53952.5000 010419.9839 VENDOR CEN IURY LINK-ACH 1/4.2/3/19 SERVICE ACH 321.62 01/28/19 543041-53952-5000 017219-24146 ACH VENDOR COMCAST-ACH 1115-2/14/19 SERV ACH#0224146 112.97 01/31/19 543041 53952 5000 CR 083118-ACH VENDOR CRY OF MARCO ISLAND ACH DUPLICATE ACH (93.57) 01/31/19 543041.53952-5000 013119.9611 VENUGH CITY OF MARCO ISLAND-ACH JANUARY SW ORD GA I E ELEC I MO 92.67 02/02/19 593041-53952-5000 920219.4146ACH VENDOR COMCAST.ACH 2115-3/14/19 INTERNET ACH 113.19 02/04/19 543041.539525000 020419.9839 ACH VENDOR CENTURYLNK-ACH 214-3/3/19 NTERNET ACH 326.56 03/00/19 543041-53952.5000 022819-9811 ACH VENDOR CITY OF MARCO ISLAND-ACH FEBRUARY SW ORD GATE ELECTRIC 92.67 VTD Total (2.484.96) Annual Budget 510.01000 An,OUM Remeining/(Budget overage) $12,484.96 %of Budget -24.896 • Access Control Department Total: (52,484.9U)j ii TU1AL EXPENDITURES&OTHER FINANCING USES 8 (8,181.71)/ Page 3 of4 1 6 1 1 A 4 Key Marco Community Improvement District Expenditure Report-General Fund For the Period(s)from Mar 01,2018 to Mar 31,2019 (Sorted by Department) Posting Trans. Date Account 8 Document h Type Vendor Name Description Amount 1(/7/2018 548928 53921 [ iy of 4i nq f �s 10,715)trap l6 , ; r , (1,500.09)' 12t26/201I ,. `'; . .,sw'. ` r Jt6�!J�faaraA ttg*0Ratdl6 p r$/ll e ray p (13,38600): 813 -,��II,„- br;Qual Ener uses Page 4 of 4 1611A4 Key Marco Community Improvement District Expenditure Report-General Fund For the Period(s)from Mar 20,2019 to Apr 08,2019 (Sorted by Department) Posting Trans. Date Account# Document# Type Vendor Name Description Amount PEPARTMENT NAME: LEGISLATIVE Account Name: PIR-Board of Supervisors 03/21/19 511001-51101-6000 PAYR000008 PAYROLL Summary of March 21,2019 Payroll Posting 800.00 YTD Total 800.00 Annual Budget $9,600.00 Amount Remaining/(Budget overage) $8,800.00 %of Budget 8.3% Account Name: FICA Taxes 03/21/19 521001-51101-6000 PAYR000008 PAYROLL Summary of March 21,2019 Payroll Posting 61.20 YTD Total 61.20 Annual Budget $734.00 Amount Remaining/(Budget overage) $672.80 %of Budget 8.3% Legislative Department Total: $861.201 DEPARTMENT NAME: FINANCIAL AND ADMINISTRATIVE Account Name: ProfServ-Tax Collector YTD Total Annual Budget $12,596.00 Amount Remaining/(Budget overage) $12,596.00 %of Budget 0.0% Account Name: Accounting Services YTD Total Annual Budget 514,150.00 Amount Remaining/(Budget overage) $14,150.00 %of Budget 0.0% Account Name: Postage YTD Total - Annual Budget $150.00 Amount Remaining/(Budget overage) $150.00 %of Budget 0.0% Account Name: Rentals&Leases YTD Total - Annual Budget $300.00 Amount Remaining/(Budget overage) $300.00 %of Budget 0.0% Account Name: Legal Advertising YTD Total Annual Budget $4,000.00 Amount Remaining I(Budget overage) 84,000.00 %of Budget 0.0% 1 Account Name: Miscellaneous Services YTD Total - Annual Budget $750.00 Amount Remaining/(Budget overage) $750.00 %of Budget 0.0% Account Name: Misc-Contingency 03/20/19 549900-51301-5000 CREDIT CARD JE CREDIT CARD FEES 0.70 03/21/19 549900-51301-5000 CREDIT CARD JE CREDIT CARD FEES 0.28 03/24/19 549900.51301.5000 CREDIT CARD it CREDIT CARD FEES 4.19 03/25/19 549900.51301.5000 CREDIT CARD JE CREDIT CARD FEES 0.14 03/26/19 549900-51301-5000 CREDIT CARD JO CREDIT CARD FEES 0.56 03/27/19 549900-51301-5000 CREDIT CARD JE CREDIT CARD FEES 0.98 03/28/19 549900-51301-5000 CREDIT CARD JE CREDIT CARD FEES 1.26 03/31/19 549900-51301-5000 CREDIT CARD JE CREDIT CARD FEES 3.21 Page 1 of 3 161 1A4 Key Marco Community Improvement District Expenditure Report-General Fund For the Period(s)from Mar 20,2019 to Apr 08,2019 (Sorted by Department) Posting Trans. Date Account# Document# Type Vendor Name Description Amount YTD Total 11.32 Annual Budget $0710 Amount Remaining/(Budget overage) j<i i?) %of Budget n/a Account Name: Transcript Cost YTD Total - Annual Budget $2,400.00 Amount Remaining/(Budget overage) $2,400.00 %of Budget 0.0% Account Name: Computer Support YTD Total Annual Budget $600.00 Amount Remaining/(Budget overage) $600,00 %of Budget 0.0% Account Name: Office Supplies YTD Total Annual Budget 8500.00 Amount Remaining/(Budget overage) $500.00 %of Budget 0.0% Financial And Administrative Department Total: $11.32 DEPARTMENT NAME: IRRIGATION SERVICES Account Name: Contractual Services YTD Total - Annual Budget $6,100.00 Amount Remaining/(Budget overage) $6,100.00 %of Budget 0.0% Account Name: Utility-Water YTD Total - Annual Budget $15.000.00 Amount Remaining/(Budget overage) $15,000.00 %of Budget 0.0% Account Name: Utilities-Electric 03/29/19 543041.53915-5000 DEP00031 ANK ACCOUP Utilities-Electric (118,22) YTD Total (118.22) Annual Budget $5,000.00 Amount Remaining/(Budget overage) $5,118.22 %of Budget -2.4% Account Name: Repairs&Maintenance YTD Total Annual Budget S20,000.00 Amount Remaining/(Budget overage) $20,000.00 %of Budget 0.0% Account Name: Land Lease YTD.Total Annual Budget $31.000.00 Amount Remaining/(Budget overage) $31,000.00 %of Budget 0.0% Irrigation Services Department Total- (6110,22-) DEPARTMENT NAME: LIGHTING Account Name: Utilities-Electric Page 2 of 3 1 6 1 1 A 4 Section 6. The policies and procedures attached to this Resolution as Exhibit"A"and the form of Agreement attached to this Resolution as Exhibit"B"shall stay in full force and effect until such time as the Board of Supervisors may amend or rescind said policies, procedures or agreement form(s). Section 7. A copy of any executed Agreement pursuant to this policy shall be made available to the Board of Supervisors for informational purposes only at its next regularly scheduled meeting following full execution of the Agreement by the District Manager; provided, however,that any failure to present said application shall not affect the validity or implementation of this Resolution. Section 8. Should any sentence,section,clause,part or provision of this Resolution be declared by a court of competent jurisdiction to be invalid,the same shall not affect the validity of this Resolution as a whole,or any part thereof,other than the part declared invalid. Section 9. All Sections or parts of Sections of any Resolutions or actions of the Board in conflict are hereby repealed to the extent of such conflict. Section 10. This Resolution shall take effect immediately upon adoption. PASSED AND ADOPTED this 17th day of April,2019. KEY MARCO COMMUNITY Attest: DEVELOPMENT DISTRICT /17,7 / W.% Secretary/Assistant Secretary Maureen McFarland, Chair 2 161 1 A 4 Exhibit "A" Special Event Policies and Procedure A. Generally 1. A "Special Event" shall mean any event held, in whole or in part, on property owned by the District that includes a group of people gathering to participate in an activity involving more than normal, everyday use of the District property. Examples of special events include,without limitation,walk-a-thons,bicycle races,running races,or other athletic events. 2. The District Manager shall develop and establish an application form to facilitate the intake of requests for use of the District's facilities for Special Events. Any individual, organization or group desiring to conduct a Special Event may obtain from the District Manager a Special Event application to conduct a Special Event. 3. There shall be a limit of two(2)Special Events per calendar year. 4. The District reserves the right,to be exercised by the Board of Supervisors,to deny any Special Event application based on safety,site capacity,scheduling considerations,time of the proposed function or expected duration, potential for community disturbance, consistency with atmosphere of operations within the District, other issues impacting the community or as may be in the best interests of the District. 5. Any individual,organization or group that has a Special Event application approved must enter into an agreement with the District with regard to the Special Event,which agreement will specify the terms of use and wherein the Special Event holder will acknowledge that it has read and agrees to abide by the policies and procedures of the District. The form Agreement Regarding Use of District Facilities attached as Exhibit "B" to these Special Event Policies and Procedures is hereby approved for use as a form by the District as appropriate. Further, as it is recognized that circumstances may arise where one party or another may request certain modifications to the form agreement, the District Manager shall be permitted, after consultation and approval by District Counsel, to make modifications to the form agreement as may be requested by a party, provided such modifications do not materially and unreasonably alter the intent, purpose and protection provided to the District by the form agreement. The District Manager is hereby designated by the District and authorized by the District to execute, when appropriate, the Agreement Regarding Use of District Facilities in connection with applicable approved Special Events. 5. Proof of insurance(if required)and applicable deposit must be received at least ten (10)business days prior to the scheduled Special Event. B. Insurance and Other Requirements. 1. The District reserves the right, to be exercised by the District Manager, to require the Special Event applicant to supply insurance, security, portable bathroom facilities, trash 3 1 6 I 1 A 4 receptacles, garbage disposal and such other requirements as may necessary for the protection of the public health,safety and welfare and District property on an event-by-event basis. 2. Insurance for Special Events shall be provided by the applicant(at the applicant's sole cost and expense) at the discretion of the District Manager based upon the nature and extent of the activity to occur on the District's property. Except as otherwise designated or modified by the District Manager, the applicant shall, at its sole expense, obtain and maintain comprehensive bodily,personal injury, property damage and liability insurance on a per-occurrence basis with a minimum limits for liability in an amount of One Million Dollars ($1,000,000) per Incident and Two Million Dollars ($2,000,000) Aggregate, which shall include a loss payable clause in favor of the District,naming the District as an Additional Insured under the policy,and shall provide the District evidence of such insurance prior to the Special Event. Such insurance shall be cancelable only upon forty-five(45)days prior written notice to the District. C. Schedule of Deposits. 1. A deposit in an amount determined by the District Manager based upon the type of event, number of participants and other such factors deemed relevant by the District Manager is required at the time the Special Event application is approved. To receive a full refund of the deposit the following must be completed: • Ensure that all garbage and litter is collected and disposed of in approved receptacles or otherwise removed. • Remove all displays,tables, chairs or other assembly or event items or remnants. • Ensure that no damage has occurred to the District's facilities or other District property. • All attendees at the assembly or event are required to adhere to all District policies, rules and/or regulations. • All applicable City of Marco Island and/or Collier County ordinances, rules or regulations must be complied with by the applicant and its attendees. Failure to comply with the policies and procedures of the District may result in the forfeiture of all or a portion of the deposit. The District shall have the right, in its sole discretion, to apply the deposit to pay for the cost of cleaning,repair,restoration or any other applicable corrective action. The District Manager shall determine the amount of the deposit to return,if any. If the cost of any cleaning,repair,restoration or other applicable corrective action exceeds the amount of the deposit, the individual or organization that submitted the Special Event application will be liable for any such further expenses incurred by the District and said funds shall be paid to the District upon demand. D. Indemnification. Each individual, organization or group submitting a Special Event application for use of District property agrees to indemnify and hold harmless the District and its supervisors, officers, agents and employees from any and all liability,claims, actions, suits or demands by any person, corporation or other entity, for injuries, death,property damage of any nature,arising out of, or in 4 1 6 1 1 A 4 connection with,the use of the District's property or facilities,including litigation or any appellate proceedings with respect thereto. Each individual, organization or group shall be required to sign an agreement in a form provided by the District providing for such release and indemnification of the District. Nothing therein shall constitute or be construed as a waiver of the District's sovereign immunity granted pursuant to Section 768.28,Florida Statutes. Ili 5 161 1A4 EXHIBIT"B" AGREEMENT REGARDING USE OF DISTRICT FACILITIES THIS AGREEMENT REGARDING USE OF DISTRICT FACILITIES(this"Agreement")is made and entered into on this day of , 201_, between KEY MARCO COMMUNITY DEVELOPMENT DISTRICT,a community development district established and existing pursuant to Chapter 190,Florida Statutes,whose address is do District Manager,4672 Strand Court, Suite#1,Naples,Florida 34110("KMCDD");and ,a Florida ,whose address is ("User"). RECITALS A. KMCDD is the owner of a roadway and other facilities within the Key Marco community in Collier County,Florida. B. User has requested to use the following facility(the"Facility"): to host the following event at the Facility("Event"): ;and C. KMCDD desires to permit User to conduct the Event under certain terms and conditions described in this Agreement;and D. KMCDD does not warrant that the Facility is suitable or fit for purposes requested by User but User does believe it to be fit and suitable and User does acknowledges that KMCDD provides no warranties whatsoever;and E. KMCDD and User desire to contract and memorialize their understandings and covenants regarding this matter. AGREEMENT NOW,THEREFORE, in consideration of the mutual covenants and agreements expressed herein the parties agree as follows: 1. Recitals. The Recitals set forth above are true and correct and are incorporated herein as a material part of this Agreement. 2. Use of KMCDD Facility. KMCDD agrees User may utilize the Facility listed on the following date(s)and time(s)for the sole purpose of conducting the Event: Facility Date Times A. Preparation. User shall be solely responsible for making all preparations relative to the Event to be held using the Facility. KMCDD and User agree that all food,beverages,entertainment, security, parking, traffic control, crowd control, capacity determinations and personnel necessary for the 6 161 1A4 Event shall he the sole responsibility of User and shall he undertaken by User pursuant to all applicable federal,state,and local laws,ordinances,rules and regulations and shall be subject to the prior review and approval of their use by KMCDD. B. No Use of Other Property. User agrees on behalf of itself and its workers, attendees and guests at the Event that the use hereunder shall be limited to the Facility and it shall not utilize or enter any other property of KMCDD(including,without limitation,other easement areas or stormwater management areas)without the express written consent of KMCDD. C. Additional Facilities. KMCDD maintains no permanent restrooms or trash receptacles. Consequently, User shall make its own accommodations to meet the needs of the User's attendees. If necessary, User agrees and covenants that the User will make arrangements at its sole cost and expense for the provision of adequate portable restrooms and trash receptacles for the Event,including provision for the delivery,operations and prompt removal. 3. Damage/Deposit Required. User agrees to make every reasonable effort to ensure the Facility is not damaged and assumes full responsibility for the use of the Facility by its employees,agents, representatives,invitees and attendees during the preparation for,the conducting of,and the cleaning after the Event. A. Repair. User agrees to maintain, restore, and repair, or cause to be maintained, restored or repaired, the Facility or any KMCDD property which is injured, damaged, destroyed, or otherwise impaired by User's employees,agents,representatives,invitees or attendees during,or as a result of,the preparation for the Event,the conduct of the Event,or the post-Event cleaning. B. Cleaning/Deposit. User agrees to clean the Facility and otherwise return or restore the Facility to the condition the Facility was in immediately preceding the Event. Upon execution of this Agreement,User shall post,or cause to be posted,a clean-up,damage and corrective action security deposit in the amount of$ .00("Deposit"). C. KMCDD Evaluation. KMCDD shall evaluate the Facility after the Event and shall notify User of any cleaning,repair,restoration or other corrective action that KMCDD deems necessary as a result of any failure by User to comply with the provisions of this Agreement. If User fails, after the notification,to timely perform such cleaning,repair,restoration or other corrective action to the satisfaction of KMCDD, KMCDD may cause such cleaning, repair, restoration or other corrective action to be made and deduct such cost from the Deposit. Any costs for cleaning,repair,restoration or other corrective action incurred by KMCDD in excess of the Deposit shall be reimbursed by User upon demand by KMCDD. Any remaining balance of the Deposit shall be returned to User. 4. Compliance. User agrees that use of the Facility by User shall be subject to all rules, policies,procedures and fees of KMCDD as set forth in KMCDD's policies, rules, or resolutions, as the same may be amended from time to time. Failure by User to abide by all rules,policies and procedures of KMCDD may result in forfeiture of the right to utilize the Facility. 5. Insurance. User, at its sole expense, shall obtain and maintain comprehensive bodily, personal injury,property damage and liability insurance on a per-occurrence basis with a minimum limits for liability in an amount of One Million Dollars ($1,000,000) per Incident and Two Million Dollars ($2,000,000)Aggregate,which shall include a loss payable clause in favor of KMCDD,naming KMCDD as Additional Insured under the policy,and shall provide KMCDD evidence of such insurance prior to the Event. Such insurance shall be cancelable only upon forty-five(45)days prior written notice to KMCDD. 7 1 6 1 1 A 4 6. Release. Hold Harmless and Indemnification. User, shall release, indemnify and hold harmless KMCDD, its agents,supervisors,officers, directors, employees and staff("Indemnitees")from and against any liability or damages that Indemnitees may suffer as a result of claims, suits, demands, damages,losses,fines,penalties,interest,expenses,costs or judgments against them arising out of to User's Event. This indemnification includes claims, suits, demands, damages, losses, fines, penalties, interest, expenses,costs or judgments arising out of personal injury,property damage,environmental contamination, and any other event in any way related to User's Event,no matter how remote,and shall include damages of any nature,whether compensatory,consequential,punitive or otherwise,all costs incurred in the defense of every claim, demand, cost or judgment, whether attorney fees or otherwise, and all costs incurred by Indemnitees in the enforcement of this Agreement. Nothing in this Agreement shall be deemed as a waiver of sovereign immunity or a waiver of any limitation of liability of KMCDD beyond any statutory limited waiver of immunity or limits of liability which may have been adopted by the Florida Legislature in Section 768.28, Florida Statutes or other statute, and nothing in this Agreement shall inure to the benefit of any third-party for the purpose of allowing any claim which would otherwise be barred under the Doctrine of Sovereign Immunity or by operation of law. Should it become necessary for Indemnitees or anyone else on their behalf,to incur any costs and/or expenses,whether directly or indirectly,including,but not by way of limitation,attorney's fees,investigator's fees,collection fees or court costs in connection with any claim or demand for which indemnification is provided by this Agreement,or in connection with any attempt to recover losses incurred on such claims or demands,or in connection with the enforcement of this Agreement or any portion of it,User shall pay Indemnitees such reasonable costs and/or expenses for which expenditure is made or liability is incurred by Indemnitees. 7. Recovery of Costs and Fees. In the event that either party to this Agreement is required to enforce this Agreement by court proceedings or otherwise,the prevailing party shall be entitled to recover from the other party all costs incurred, including reasonable attorneys' fees whether in litigation, at arbitration,appeal or otherwise. 8. Assignment. User may not assign this Agreement without the prior written consent of KMCDD,which may be withheld in its sole and exclusive discretion. 9. Integration. Amendment. Governing Law. This Agreement embodies the entire understanding of the parties with respect to the subject matter herein,and the terms hereof control over and supersede all prior understandings. This Agreement may not be modified or amended in any respect other than by written instrument signed by the applicable parties hereto. This Agreement shall be construed under the laws of the State of Florida(exclusive of choice of law rules). Venue for any action arising hereunder shall lie exclusively in Collier County,Florida. (Remainder of Page Intentionally Left Blank—Signatures Begin on Next Page) 8 1611A4 IN WITNESS WHEREOF,each of the parties has executed this Agreement as of the dates set forth below. USER: a Florida By: Namc: Title: Date: KMCDD: KEY MARCO COMMUNITY DEVELOPMENT DISTRICT By: Name: Title: Date: 9 161 1A MINUTES OF MEETING KEY MARCO COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of Key Marco Community Development District was held on Wednesday,April 17,2019 at 8:30 a.m. at the Key Marco Community Center,Marco Island,Florida. Present and constituting a quorum were: Maureen McFarland,Chair Mary Beth Schewitz, Vice Chair Corrie Grado,Supervisor Dawn Aitkenhead,Supervisor Luanne Kerins,Supervisor Also present were: Greg Urbancic,District Counsel Residents The following is a summary of the discussions and actions taken at the April 17,2019 Board of Supervisors meeting. Call to Order/Roll Call The meeting was called to order and all Supervisors were present at Roll Call. Approval of the Agenda The Agenda was presented and discussed. On MOTION by Supervisor Grado,seconded by Supervisor Kerins,with all Supervisors voting in favor,the agenda was approved. Audience Questions and Comments on Agenda Items: None Approval of March 19 Minutes Several comments were made on the minutes,which require updates including on page 1 correcting the Supervisors in attendance for roll call;on page 2 replacing"Erin"with"Naples Botanical Gardens";on page 3 striking the 6th paragraph; and on page 4 correcting that a 5 person crew would come every week and deleting the first sentence of the third paragraph. The Board requested that the District Manager to re- review and correct minutes and bring them hack for approval at the next meeting Old Business a. Street Light Project Mr.DiPrato presented update on street light project and information from Simmonds Electric. He presented 3 potential options: (1) restore everything as it stands today, which has an estimated cost of 1 1611A4 $393,394; (2) illuminate just the T and the bridge, which has an approximate cost $90,000; and (3) a combination of solar illumination and other landscape lighting at the bridge, T and Indian Mound at an approximate $5,050 plus solar/landscaping lighting costs. The District Manager was requested to bring back more definitive cost and time frame for such options for Board consideration. Public comment was received regarding the basic options. b. Landscape Maintenance Contract The Landscape Florida proposal for landscape services was presented. The Chair explained the proposal was revised from what was presented at the prior meeting. Public comment was received. The Chair and the HOA representatives together with CDD counsel, if necessary, will discuss the HOA's new proposal relating to landscaping. The Board requested that the District Manager review the existing Crawford contract as to what property is being maintained and whether the HOA has its own contract. c. Gate House i. Post Orders- The post orders require updating as to gopher tortoises,payment of the road fee,and basic cleaning of the guardhouse. The District Manager was requested to update these Post Orders and bring them hack on the next agenda. Public comment was received regarding speeding on roadways. The Board asked that District Manager add the topic of advising speeding owners on the next agenda. ii. Condition of Plants in Pots- Supervisor Grado presented votes on options for pots at the gatehouse. On MOTION by Supervisor Aitkenhead, seconded by the Chair; and with all Supervisors voting in favor,Supervisor Grado was authorized to select new pots for the gatehouse based upon photos presented at the meeting; iii. Gatehouse Status- It was requested that the District Manager add this item to the next agenda. New Business a. Speeding and temporary speed bumps. The Board was generally not in favor of speed bumps. A public comment suggested the Board look at speed tables. The District Manager was asked to look into speed tables and report to the Board whether it was a viable option. There was public comment and discussion by the Board on speeding. The Board requested a consultant be researched and presented to the Board for options on addressing speed limits,speed enforcement and impact on wildlife. District Counsel a. Easement Agreement for Tract U Tabled pending discussion with the HOA Board. b. Incident on March 16,2019 The Board discussed whether the District Manager authorized to allow access to friends and family using the key pad remotely. The Board said such authorization was not given. c. CDD Agreement with Landscape Florida (Discussed earlier in the meeting) d. Special Event Policy- 2 SII 1 6 1 1 A 4 On MOTION by Supervisor Grado, second by Supervisor Aitkenhead, and with all Supervisors voting in favor,Resolution 2019-??was approved. District Finance a. Financial Statements. Reviewed,with no comments. b. Future Capital Improvement Projects Future improvements were reviewed by the Board and discussed. The Board discussed presently keeping a one-year operating reserve. c. Preliminary Budget On MOTION by Supervisor Grado, seconded by Supervisor Aitkenhead, and all Supervisors voting in favor, Resolution 2019-05 was approved, which approved the proposed budget and setting the public hearing on July 17,2019 at 8:30 a.m. at the Key Marco Community Center. d. All Expenses Listed Since Last Meeting e. Spreadsheet FY2018-2019 R&M Contracts 1. Spreadsheet of KM CDD &HOA Split Expenses g. Hoover Proposal to Convert R2 to Flowguard 3 It was reported by Herb Krutisch that the current system is 15 years old and not being serviced any longer. The irrigation system is down. On MOTION by Supervisor Schewitz, Second by Supervisor Grado, with all Supervisors voting in favor,the Board approved the proposal for the Hoover Pumping System in the agenda packet. The Board also directed District Counsel to draft an amendment to Resolution 2017-3 to amend the Board's existing policy to allow for emergency expenditures to be signed off by the District Manager and Treasurer, with subsequent presentation at the next Board meeting. In the interim, on MOTION by Supervisor Grado,seconded by Supervisor Aitkenhead,with all Supervisors voting in favor, the Board adopted this change and directed that such policy be implement as a modification to Resolution 2017-3 in the event of an emergency until the updated resolution can be provided to the Board in June. District Manager a. FEMA Update&Deposits The Chair presented an update on the FEMA requests and reimbursements. Supervisors Request and Comments a. Three Way Stop Sign at Blue Hill &Whiskey Creek This was continued to the next agenda for discussion. b. Proclamation of Gopher Tortoise Day Supervisor Grado discussed gopher tortoises. 3 1 6 1 1 A 4 On MOTION by Supervisor Grado,seconded by Supervisor Schewitz,with all Supervisors voting in favor,April 15,2020 shall be recognized as Gopher Tortoise Day in Key Marco. c. Gatehouse Fascia,Corbels and Ceilings Supervisor Aitkenhead will review with the District Manager the issues at the gatehouse including cleaning of spider webs,etc. d. Dissolution of the CDD Supervisor Kerins raised the topic of dissolution. The Board discussed the reasons it was previously tabled and the consensus was to review annually. e. Insurance Policy Renewals Chair McFarland discussed the upcoming policy date. The District Manager was requested to obtain insurance proposals for Fiscal Year 2020. f. Gatehouse LPR Cameras Installation Kevin Kerins provided an update on the recent installation. The District Manager was requested to add this item on the agenda for the next meeting for an update. g. District Manager Position The Board discussed the current management arrangement. Chairperson McFarland made an oral presentation regarding a proposal from Inframark to provide District Management services for $15,000. Discussion was had regarding best practices.Public comment was made. On MOTION by Supervisor Grado, seconded by Supervisor Aitkenhead, the Supervisors by a vote of 3-2(Supervisor Kerins and Schewitz dissenting)authorized the termination of the HOA-CDD agreement for management services as of May 31,2019 On MOTION by Supervisor Grado, seconded by Supervisor Aitkenhead,the Supervisors by a vote of 3-2 (Supervisor Kerins and Schewitz dissenting), authorized the engagement of Inframark, LLC for District Management services to commence on June 1, 2019 and authorized the Chair to execute a contract with Inframark,LLC subject to review by the Chair and District Counsel. Audience Questions and Comments None Schedule Next Meeting Date and Time The next meeting date was announced as June 19,2019 at 8:30 a.m. 4 161 1A4 Adjournment On MOTION by Supervisor Grado,seconded by Supervisor Kerins,with all Supervisors voting in favor, the meeting was adjourned at approximately 11:00 a.m. Secretary Chair 5 161 1A4 Key Marco Community Improvement District Expenditure Report-General Fund For the Period(s)from Mar 20,2019 to Apr 08,2019 (Sorted by Department) Posting Trans. Date Account# Document# Type Vendor Name Description Amount 03/31/19 543041-53921-5000 JE000204 JE LC EC Credit for Jan&Feb Streetlights#1956462704000##### (213.26) YTD Total (213.26) Annual Budget $24,000.00 Amount Remaining/(Budget overage) $24,213.26 %or Budget -0.9% Account Name: R&M-General WO Total - Annual Budget $6,000.00 Amount Remaining/(Budget overage) $6,000.00 %of Budget 0.0% Lighting Department Total: ($213.26) DEPARTMENT NAME: ACCESS CONTROL Account Name: Contractual Services YTD Total - Annual Budget $86,520.00 Amount Remaining/(Budget overage) 0161/520(9) of Budget 0.0% Account Name: Utilities-Electric YTD Total - Annual Budget $10,000.00 Amount Remaining/(Budget overage) $10,000.00 %of Budget 0.0% Account Name: R&M-Gate 04/01/19 546034-53952-5000 9136 VENDOR CYPRESS ACCESS SYSTEMS,INC. APRIL SERVICE 290.85 YTD Total 290.85 Annual Budget $3,580.00 Amount Remaining/(Budget overage) $3,289.15 %of Budget 8.1% Account Name: R&M-Gatehouse YTD Total - Annual Budget $5,000.00 Amount Remaining/(Budget overage) $5,000.00 %of Budget 0.0% Account Name: Op Supplies-General YTD Total - Annual Budget $250.00 Amount Remaining/(Budget overage) $250.00 %of Budget 0.0% Access Control Department Total: $290.85 TOTAL EXPENDITURES&OTHER FINANCING USES: $ 831.89 Page 3 of 3 1 6 1 1 A 4 KEY MARCO CDD FEMA Reimbursements Received Deposit Check Date Amount 11/30/2018 $ 6,776 12/14/2018 $ 3,184 12/27/2018 $ 2,008 12/27/2018 $ 8,865 3/7/2019 $ 3,447 3/7/2019 $ 6,285 3/7/2019 $ 27,574 3/7/2019 $ 37,708 Total $ 95,846 1611A4 RESOLUTION 2019- 0,5 A RESOLUTION OF THE BOARD OF SUPERVISORS OF KEY MARCO COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2019-2020 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; PROVIDING FOR SEVERABILITY; PROVIDING FOR CONFLICT AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (the "Board") of Key Marco Community Development District (the "District") a proposed budget for Fiscal Year 2019-2020 prior to June 15, 2019, a copy of which is attached hereto and made a part hereof as Exhibit"A",and WHEREAS,the Board has considered said proposed budget and desires to set the required public hearing thereon. NOW,THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF KEY MARCO COMMUNITY DEVELOPMENT DISTRICT: Section 1. Recitals. The foregoing recitals are true and correct and incorporated herein as if written into this Section. Section 2. Proposed Budget. The proposed Budget submitted by the District Manager for Fiscal Year 2019-2020 and attached hereto as Exhibit"A" is hereby approved as the basis for conducting a public hearing to adopt said budget. Section 3. Public Hearing. A public hearing on said approved budget is hereby declared and set for the following date,hour and location: DATE: July 17,2019 HOUR: 8:30 a.m. LOCATION: Key Marco Community Center 505 Whiskey Creek Drive Marco Island, Florida 34145 Section 4. Submittal to Local Governing Authorities. The District Manager is hereby directed to submit a copy of the proposed budget to the City of Marco Island and Collier County at least sixty(60)days prior to the hearing date set forth above. Section 5. Notice. Notice of this public hearing on the budget shall be published in a newspaper of general circulation in the area of the district once a week for two (2) consecutive weeks,except that the first publication shall not be fewer than fifteen(15)days prior to the date of the public hearing. The notice shall further contain a designation of the day,time,and place of the public hearing. At the time and place designated in the notice,the Board shall hear all objections 1 1 6 1 1 A 4 to the budget as proposed and may make such changes as the board deems necessary. Further, in accordance with Section 189.016, Florida Statutes the proposed budget will be posted on the District's website at least two(2)days prior to budget public hearing. Section 6. Severability. Should any sentence, section, clause, part or provision of this Resolution be declared by a court of competent jurisdiction to be invalid,the same shall not affect the validity of this Resolution as a whole,or any part thereof,other than the part declared invalid. Section 7. Conflicts.All Sections or parts of Sections of any Resolutions or actions of the Board in conflict are hereby repealed to the extent of such conflict. Section 8. Effective Date. This Resolution shall take effect immediately upon adoption. PASSED AND ADOPTED this 17`1' day of April, 2019, by the Board of Supervisors of Key Marco Community Development District,Collier County,Florida. KEY MARCO COMMUNITY Attest: DEVELOPMENT DISTRICT 7 7/Z 7/1-C-X:7( ‘.• - O- o Secre (y ssis a t Secretary Maureen McFarland,Chair 2 1611AAi RESOLUTION NO. 2019-07 RESOLUTION OF THE BOARD OF SUPERVISORS OF THE KEY MARCO COMMUNITY DEVELOPMENT DISTRICT ESTABLISHING POLICIES AND PROCEDURES FOR APPROVING SPECIAL EVENT APPLICATIONS;REPEALING AND REPLACING RESOLUTION 2013-01 AUTHORIZING THE DISTRICT MANAGER TO EXECUTE DOCUMENTS RELATING TO APPROVED SPECIAL EVENT APPLICATIONS; PROVIDING FOR PRESENTATION OF APPROVED SPECIAL EVENT APPLICATIONS FOR INFORMATIONAL PURPOSES TO THE BOARD OF SUPERVISORS;AND PROVIDING AN EFFECTIVE DATE. WHEREAS, Key Marco Community Development District (the "District") is organized for purposes which include ownership and operation of certain infrastructure within or benefiting the residential development known generally as Key Marco; and WHEREAS, throughout the year, the District receives various requests by individuals, groups,or organizations to hold special events on certain District property; and WHEREAS,the Board of Supervisors desires that special event applications be presented to the Board for review and consideration; and WHEREAS,the Board of Supervisors desires to approve updated policies and procedures for the review and approval(if applicable)of special event applications. And,further,with respect to any special event applications approved by the Board, the District Manager shall have the authority to execute necessary documentation in connection with the approval of such special event application. NOW,THEREFORE,BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE KEY MARCO COMMUNITY DEVELOPMENT DISTRICT: Section 1. The foregoing recitals arc true and correct and incorporated herein as if written into the body of this Resolution. Section 2. Resolution 2013- ./ ,which was previously adopted by the Board relating to this subject matter is hereby repealed and replaced in its entirety by this Resolution. Section 3. The Special Event Policies and Procedures attached hereto and made a part of this Resolution as Exhibit"A"are hereby approved for use by the District. Section 4. The form of Agreement Regarding Use of District Facilities attached hereto and made a part of this Resolution as Exhibit "B" is hereby approved for use by the District in substantially the form attached. Section 5. The District Manager is hereby designated by the District and authorized by the District to carry out the policies and procedures set forth herein and to execute such documents as necessary to accomplish the same. 1 1 6 1 1 A 4 KEY l'kv:„..,LP:fiRQD Community Development District Board of Supervisors Regular Meeting Wednesday, March 20, 2019 8:30 a.m. 505 Whiskey Creek Drive Marco Island, FL 34145 AGENDA Note: Requests to address the Board on all subjects,which are not on today's agenda,will be accommodated under "Public Comments". Public comments are limited to a maximum of three(3)minutes per attendee in order to facilitate orderly and efficient District business. Any person who decides to appeal a decision of this Board will need a record of the proceedings pertaining there to and may need to ensure that a verbatim record of these proceedings is made at their expense. Any person requiring special accommodations at this meeting because of a disability of physical impairment should contact the District Office at 239-394-4346 at least five days prior to the meeting. 1. Call to Order 2. Roll Call 3. Approval of Agenda 4. Audience Questions and Comments on Agenda Items 5. Approval of Previous Meeting Minutes a. January 16,2019 6. Florida Fish &Wildlife Presentation 7. Specific Items of Old Business a. Street Light Project i. Legal Opinion—Street Lights b. Landscape Maintenance Project c. Gatehouse i. Condition of Plants in Pots (C-3 Maintenance) ii. Master Gardener Status iii. Blue Planters iv. Gatehouse Roof Status Wage 1 6 1 1 A 4 v. Gate Arms&Control Boxes; Rust d. New Construction: CDD/ARC Requirements e. Ground Lease Termination f. Lease Agreement Termination 8. Specific Items of New Business a. Temporary Speed Bumps b. Photography for Interior of Gate House c. Gate Staff Post Orders-Summary of Duties 9. District Counsel—Greg Urbancic, Coleman,Yovanovich & Koester, P.A. a. Lease Employees 10. District Finance a. Financial Statement Month Ending January 2019 b. Annual Financial Audit c. Square Update 11.District Manager a. FEMA Update b. Statewide Mutual Aid Agreement 12.Supervisors Request and Comments a. Three Way Stop Sign at Blue Hill &Whiskey Creek b. Ratify Special Events i. Tour De Marco, February 24,2019 ii. Marco Half Marathon, March 17, 2019 c. Special Event Limit Policy 13.Audience Questions and Comments 14.Schedule Next Meeting Date and Time a. April 17, 2019 at 8:30 a.m. 15. Adjournment 2IP .age 161 1A4 KEY MARCO COMMUNITY DEVELOPMENT DISTRICT REGULAR BOARD MEETING January 16,2019 (Not Approved) The Board of Supervisors of the Key Marco Community Development District met at 8:30 a.m, on January 16,2019,at the Key Marco Community Center,Marco Island, Florida. ATTENDEES: Maureen McFarland,Supervisor,Chair and Treasurer Mary Beth Schewitz,Vice-Chair Corrie Grado,Supervisor Dawn Aitkenhead, Supervisor Luanne Kerins,Supervisor Katie Maline,District Manager/Secretary Greg Urbancic,District Counsel CALL TO ORDER/ROLL CALL The regular meeting was called to order with all five supervisors in attendance. APPROVAL OF AGENDA The revised Agenda was unanimously approved on a MOTION by Mrs.Kerins and a second by Mrs.Aitkenhead. AUDIENCE QUESTIONS AND COMMENTS ON AGENDA ITEMS No comments or questions were received from the public. APPROVAL OF PREVIOUS MEETING MINUTES As it relates to the October 17,2018 meeting minutes,on Page 4,under District Finances,the last sentence should be removed. On a MOTION by Mrs.Grado and a second by Mrs.Schewitz,the October 17,2018 meeting minutes were unanimously approved by the Board. As it relates to the November 15,2018 meeting minutes. On page 1,Appearances,the Board members should have the word"Supervisor"listed after their names, not"Assistant Secretary". On Page 3,Approval for September 7,2018 minutes,last paragraph,add"Mrs." in front of "A itkenhead". On page 3, Specific Items of Old Business,Culvert Cleaning,last paragraph,last sentence,change"in"to on"and after City of Marco change"on"to"all". On Page 5,under District Finance,the second sentence starting with"The fund balance..."should be deleted. On page 5,Item A,Holiday Bonuses,delete"Tommy"and replace with"Crawford Landscaping". 1Iodg 1 6 1 1 A With those corrections,the November 15,2018 meeting minutes were unanimously approved on a MOTION by Mrs.Grado and a second by Mrs.Schewitz. SPECIFIC ITEMS OF OLD BUSINESS A. Street Light Project Two proposals were received for this project,one from Casagrande Electric which was not a detailed proposal,and a second proposal from Simmonds Electric for$393,000. Mrs.Maline has also contacted LCEC for information on disconnecting certain street lights, leaving only certain areas on. As an option,LCEC offers leased,decorative street lighting. LCEC would be responsible for all of the maintenance for leased street lighting. Mrs.Maline has requested a proposal from LCEC for leased lights. A credit was received from LCEC of approximately$10,000 for incorrect billing for conductor wire. Solar lighting will also be looked at as an option. The Board members discussed the options,and the legal responsibility the District has regarding safety and the necessity of warning of potentially hazardous areas. B.Landscape Maintenance Project Four proposals have been received on this project,and Mrs.Maline and Mrs.Kerins will be reviewing the proposals and check references and come back to the board with their findings. Crawford's contract ends in February I,2018. Keith Mahan,VP of Crawford has agreed to month to month service until the Board makes a decision on a landscape maintenance company. Mr.Urbancic advised that proposal process is within the threshold amounts for the various areas of work. SPECIFIC ITEMS OF NEW BUSINESS A. C-3 Garden Proposal-Gatehouse Blue Planters The concrete planter's irrigation has been re-installed and C3 Gardens will be replanting soon. 1'he Board agreed that the proposal for new plantings in the blue pots were not the Florida natural look they wanted,nor what was requested and did not approve the proposal. This will be discussed again under Item C. B. 2019 Holiday Decor Discussion After a brief discussion by the board,it was agreed that Mrs.Maline will invite new vendors to provide proposals for holiday decor. C. Master Gardener Discussion The Board is disappointed with the work Crawford Landscaping is doing at the entrance and the option of hiring a master gardener on a contract basis for the area around the guardhouse in a natural,native style was discussed. 2I P e 1611 On a MOTION by Mrs.Aitkenhead and a second by Mrs.Schewitz the Board then authorized Mrs. Maline seek a master gardener proposal for the landscaping the entrance surrounding areas. D. Renewal of Management Fee On a MOTION by Mrs.McFarland and a second by Mrs.Aitkenhead,the Management Fee for Mrs.Maline was renewed on a unanimous vote of the Board. E. District Manager Annual Review The tape was turned off and Mrs.Maline stepped outside building while the review was held. DISTRICT COUNSEL A. Key Marco CDD and HOA Land Lease Mr.Urbancic briefly explained the Ground Lease and how it came into use. Over time various changes were made. Currently the CDD pays taxable rent to the HOA. A discussion was held concerning terminating the existing Ground Lease as of December 31,2018,and entering into an agreement for Tract U,which would allow the CDD to continue to use Tract U. As a governmental entity the CDD cannot expend funds for a private purpose,and leaving it open as to what and where regarding landscaping maintenance could be an issue. Mr.Urbancic suggested that a specific amount of money to be spent over a year should be indicated. Mrs.Grado suggested that a non-monetary easement be done. This was the original intent in 2011,but did not include the well locations. After further discussion,Mrs.McFarland moved and Mrs.Grado seconded a MOTION stating that the CDD Board would ask the HOA Board to grant an easement for Tract U,for a nominal amount of money,such as$10. The Motion passed unanimously. Once the HOA agrees,Mr.Urbancic and Mrs.Maline will put this together for the Boards of the two entities. More discussions will be held on this. DISTRICT FINANCES A. Financial Statement Month Ending November 2018 Mrs.Maline and Mrs.McFarland have been working on some issues with the financials,and will have updated information for the Board at the March 20,2019 meeting. B. Square Update Mrs.Maline will report to the Board monthly on this credit card system. The implementation of the Road Use Fee began November 1,2018 and thus far$825 has been received. A public records request was made by the attorney for the City of Marco Island,asking for a broad range of documents related to the road use fee. Mr.Urbancic will discuss the District's response with Mrs. McFarland and Mrs.Maline. 3 j ° a e 1 6 1 1 A 4 In an effort to reduce legal fees,Mrs. McFarland suggested that Mrs.Maline contact the City attorney, and consult with Mr.Urbancic when necessary. Mrs. Maline will contact the City Attorney's office and ask that a list of specific requests be sent to her,and she will then advise them of any fees that may be charged. DISTRICT MANAGER A. FEMA Update As of this date,the District has received$20,833.69 from FEMA.There are five projects left in the que to be obligated. B. Gate House Roof Aztec Roofing is waiting for a delivery date from the tile manufacturer. The tile manufacturer is behind and at this time it is taking eight to ten weeks to manufacture. C. Fire Hydrants Fire hydrants were pressure tested by the County the previous week,and Mrs.Maline has submitted a request to them to have the hydrants rust proofed and repainted. D. Culvert Maintenance It has been determined that it is the homeowner's responsibility to repair their culverts,which is a City of Marco Island ordinance. SUPERVISORS/AUDIENCE REQUESTS AND COMMENTS Mrs. McFarland reminded the members in attendance that only Supervisors and the District Manager may contact or communicate with contractors of the Key Marco CDD. The District Manager should be the main conduit for all non-personal communication with the Gate staff and all Landscaping personnel. Any issues with contractors should be brought manager's attention for resolution. No further requests or comments were received from the other supervisors or the audience. ADJOURNMENT The next meeting will be held on March 20,2019 at 8:30 a.m. The meeting was then adjourned at 9:40 a.m. 4IP ' €> 1611A4 -1- SECURITAS Post Orders Post Duties **1.0 Post Duties Post Duties Key Marco Shift: 12 hrs Monday— Friday: 0630—1830 hrs(6:30 AM—6:30 PM) Shift: 10 hrs Saturday—Sunday: 0630-1630 hrs(6;30 AM—4:30 PM) Time Duties Note this is a CDD Remember we cannot deny access to any one but we can gather information before giving access, (i.e. Photo ID) At Shift Start 1. Review Log Book, Power up system. Sign in on register sheet. 2. Review any incident reports and Daily Activity Reports from prior shift. 1. The security officer is expected to be on their post at all times. 2. You will greet using the following: Good Morning or Good Afternoon,Welcome to Key Marco How may I help you. 3. When members arrive acknowledge them by waving and being visible at all times. (except for restroom breaks) 4. Anyone using the guest gate must show photo ID to gain entry. Once verified in Cypress Access, print pass and grant them entry. Tell them to have a nice day. 5. If a resident does not have a bar code decal,they must also show ID to enter. Instruct them as to how they can obtain a bar code. If you know they are a resident then grant them access. If you are not sure, contact the Manager. 6. Only the City of Marco Island Police, EMS and Fire, Collier County Sheriff's office, Lee County Electric, Century Link, Comcast, United States Postal Service, UPS, Federal Express or any other commonly known package delivery service shall be granted access with no pass required. 7. Security Officer will issue all residents and visitors with Access Decals and Security Cards. 8. The officer on duty at this post shall comply with any other reasonable request from the client 9. Each officer on duty will be responsible for keeping the guard house neat, clean and presentable inside and outside at all times. 1611A4 10. Each officer assigned to this post shall, at all times, conduct themselves in a courteous and professional manner. Officers will not engage in lengthy conversations with the residents or their guests. -2- SECURITAS Post Orders Post Duties 11. Be Professional_ Remember that a major part of the job here is to exercise good judgement. Our goal is to make the environment pleasant for residents and their guests. Our job is to elicit cooperation, not demand compliance. 12. Officers must park in the assigned spaces. 13. Update the Daily Activity Report each hour—Please record all activity during the hour. DO NOT write "all secure" or"all normal activity" 14. Check the exterior of the gate house and gates to ensure the entry ways are free of trash and debris. 15.When visitors arrive that are not guests or invitees, advise them there is a Road User Fee. $5.00 for bike and walkers, $10.00 for 2-Axel vehicles,$20.00 for 3+Axel vehicles. If they would like to pay the fee,obtain a debit or credit card and enter into the Square Reader System. Instruct bicyclists to ride single file. 16. Instruct all historical visitors to remain on the main road and to remain in their cars at all times. 17.Always issue a "do not park in the grass flyer" and remind guests and contractors that the speed limit is 20 mph. 18. We will attempt to alert the resident of FED/EX, UPS is going to the resident. 19. If Bikers arrive after 5:30 p.m.we kindly explain they cannot enter Key Marco because the guard house shuts down and safety becomes a concern. End of shift/ 1. Ensure office is clean and remove personal items. securing post 2. Update pass down log if needed. 3. Lock gate house if at the end of the shift. 1 6 1 1 A 4 Coleman,Yovanovich & Koester, P.A. Northern Trust Bank Building 4001 Tamiami Trail North, Suite 300 Naples, Florida 34103-3556 Telephone: (239)435-3535 Fax: (239)435-1218 Page: 1 Key Marco CDD January 31, 2019 c/o Katie Maline File No: 3944-001M 505 Whiskey Creek Drive Statement No: 121 Marco Island FL 34145 Attn: Katie Maline Gen Rep SENT VIA EMAIL TO: katie@managerkeymarcohoa.org Fees 01/10/2019 GLU Review email correspondence from Katie Maline regarding license agreement; Review files on same; Draft email correspondence to Katie Maline 130.00 01/11/2019 GLU Telephone conference with Katie Maline regarding license agreement; Draft License Agreement; Draft email correspondence to Katie Maline with initial drafts; Draft email correspondence to group distributing draft documents 325.00 01/14/2019 GLU Review email correspondence from Katie Maline on comments on agreement; Telephone conference with Katie Maline regarding agreement 81.25 01/15/2019 GLU Draft revisions to license agreement and termination of ground lease; Draft email correspondence circulating same. 130.00 GLU Review correspondence from City Attorney on public records request; Draft email correspondence to Katie Maline and Maureen McFarland on same. 65.00 GLU Review agenda and prepare for Board of Supervisors meeting 65.00 01/16/2019 GLU Attendance at Board of Supervisors meeting 812.50 Professional Fees through 01/31/2019 1,608.75 Total Current Work 1,608.75 Balance Due $1,608.75 Q a IPS v N sO it) 0 c m c-30 O co, c coa dct— 2 C. 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J 0 0 0 0 O 0 to 0 N CO CO oN N N N CO 0 CD Q w W N 0 M M cci O M O tff v M v M O coO Z t0 CO N C ZZ p I 4- C 4 m CD CA '9 N (0 CO .r I CO Z O N N Q U ` d W l50 W 1- rE W W = W 0 0 _ () w O Z E 1- 2 0 o o o� E ` CO t 13 i) C) 5u Z Z y O o 0 > C) U To - Cu cco — . , c m C C) O P O a m W Q c .4 Q m y N .8 U G 3 b U O Z Es U U W C) c C W l0 iO O. W Z '6) 'D C U ..�-, Q E 9 = r O N U' U 3 u WW v Q = Z c QZ QZ 2 7 - u U '= CD u x r'1nJ a 2 � J J y-,- a s Yf J 1 O = 08 ot$ n Q W y 5 ti c Q Q O m a U D K W O -I u 0 a 6 m m m LUU 0 o O Cu) Q LL W U Q O 2 !C :JI- a OF O OI- Z LL LL 1611A4 ..,' LANDSCAPING HORTICULTURAL MANAGEMENT PROPOSAL PREPARED FOR: KEY MARCO CDD Submitted to: KATIE i �saALl,`tiL Date: 1./2/20 11.? Property Name: KEY MARCO Address: 505 WHISKEY CREEK Property Lccation: MARCO ISLAND City/St/Zip: MARCO !SL AND, FL. ❖Mowing,edging,forced air dean up and weed control 52 ❖ Selective pruning of shrubs and ground covers CONTINUOUS ❖ Selective pruning of palms(up to 12') CONTINUOUS ❖Fertilization of turf grass + Fertilization of shrubs and ground covers 4 $• Fertilization of palms and trees 3 ❖ Lawn and ornamental pest and disease control 3 • 12 '•• Im•aUon system schedulins and monitorin• ❖ Monthly Horiculture Maintenar,ce 10316 °:• Monthly Irrigation Monitoring ❖ Pest Control 1176 _ 1885 •••Fertilization 3625 Crawford Landscaping Group: Future Client: / ./'--) /r _ /21 . ,may, `"}"(..t;dz___€ Mike McNeill,Sales Manager Signature Date Crawford Landscaping Group 2360 Catawba Street,Naples, FL 34120 (888)581-5151 (P)(239)594-9832(F) Contract Effective Date mmcneill di scovercrawford.corn 1 6 1 1 A 4 .�-_ C ORD LANDSCAPING f ARBOR WORK PROPOSAL FOR KEY MARCO Hourly Rate for Arbor Work is$70 per hour per man which includes man and equipment.The cost for stump grinding is$85 per hour which includes the machine and the man. Routine Palm Maintenance Trim all Sabal Palms,Queen Palms, Chinese Fan, Coconut and Phoenix(sp.)Palms in accordance to specification provided. $4,200 Hardwood Tree Trimming will be done as necessary to accomplish contract specification. $4,340 Exotic Maintenance Prune back the exotics along the front wall and the Right Of Way along Whiskey Creek and Blue Hill Creek Road twice yearly to maintain a border that does not impede mowing and other maintenance activity.This work will be performed on trees above the 12 foot height line trimmed by ground crews. $41,600 Vine Management Remove vines from the canopy of trees growing along Whiskey Creek and Blue Hill Creek above the 12 foot height maintained by ground crews.This is to be done twice yearly. $52,000 2360 Catawba St. Naples,FL 34120 0:(888) 58I-5151 F:(239) 594-9832 www.discovercrawford.com 161 1 A 4 ADDENDUM A ADDITIONAL SERVICES If additional services are required,Contractor will submit a proposal reflecting the services requested. Upon completion of this work,the client will receive an invoice reflecting the completed work per the approved proposal. Payment for all completed additional services will be due upon receipt of invoice. After thirty(30)days past due,interest will accrue at 1.5%per month. The following is a list of many of the services available above and beyond this maintenance contract, Additional services not appearing on this list may also be available. (prices may very): +fist ""t Viy^", �. A" k, y'+ y a wI : „ ,�., ;._..�.. t. sas�y a >, saw ..ate... .yyy.`..G 4' '' ,K' m � 7 r Turf maintenance application INCLUDED Shrub Pruning application INCLUDED • Weed application INCLUDED ❖ Fertilization of turf grass,shrubs,palms trees and ground covers INCLUDED ❖ Irrigation system wet check INCLUDED ❖ Annual flower installation and soil amendments TBD :• Mulching material installation $2.00 PER INSTALLED BAG SUPPLIED BY CDD) _ $2.00/BAG :• Palm pruning above 12' SEE PROPOSAL + Hardwood tree trimming SEE PROPOSAL + Liquid root feeding of trees TBD + Liquid root feeding of palms TBD ❖ Tree and palm staking and guying TBD + Tree stake removal TBD 0 Freeze and frost protection of plants and annual plantings TBD Weed control on patios or streets TBD Lanai service TBD :• Espalier of any type of plant material or vine TBD ❖ Landscape lighting installation or maintenance TBD Hand watering TBD + Leaf removal from planting beds,drainage areas, parking lots,gutters,etc. TBD :• Native area clean up TBD + Preventative blanket application. IPM Downy mildew preventative application TBD Crab Grass,Torpedo Grass,Sedge application TBD ADDENDUM B QSD oaa Page 9 of 12 Date revised:1/1118 Initials: 1611A4 INSECT OR DISEASE NOT COVERED IN THIS AGREEMENT There are a few occasions where the Contractor cannot control insect or disease damage. The following is a list of insects or disease where the Contractor is not responsible for any resulting damage unless contracted to manage by a separate agreement or addendum: b.Downie Mildew c.Lethal Yellow d.Ganoderma Bud Rot e. Fusarium Wilt f. Bud Rot j.Mole Crickets k.Texas Phoenix Palm Decline I.Sedge m. Pine Beetle Species Infestations n. Large scale outbreaks of turf fungus(s)due to weather events o.Correction of large scale soil deficiencies p.Palm Weevil q. Royal Palm Bug li ADDENDUM C QSD-045 Page 10 of 12 inniais: Date revised:1/1/18 4410. O*t Wig amass liVOQ {� � ae s 0 CZ leg k +^F, g' � f } .., , • U LI »fit • U r .F ate" %,,,. 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'(6 N Y N N , 1 z Q =----c N O a v @ u -> `1) to a v a aE E (] oc Q o o V a O Etrl p a (3a c m a d - LL -) u 0 , . . . 1 6 1 1 A 4 January 2, 2019 Katie Maline CAM; Manager Key Marco LAN DSLAPE 505 Whiskey Creek Drive Fl"ORIDA Marco Island, FL 34135 RE: Enclosed Bid Package for Key Marco Katie. Thank you again for the opportunity to review Key Marco and present this to you.After a detailed review we have prepared the attached information. It includes some details reflecting our review, approach and questions uncovered within the RFP vs what we have spoken about on site. Attached you will find our package, a copy of your RFP, licensing& insurance information and additional pricing information. The overall price for our full-service package is$11,575.00 for all the routine services and programs(mowing,edging, blowing,weed management, trimming&pruning,fertilizer program,pest management program,irrigation inspections&testing) The pricing for the mulch program and tree and palm trimming program (above 12 feet) have been included separately.We have approached the tree and palm information from the perspective of current conditions and a program moving forward. Details are included in that part of the package. Additionally,we are happy to prepare pricing on request for other enhancements and renovations to the community. We would also like to share that we are very interested in talking with you further about an all-natural, biological growth enhancement program we recommend to our clients. We are very aware of the sensitive nature of the Key Marco surroundings and think that you would be interested in hearing more about our program. It can ultimately help to reduce the application rates of your traditional fertilizer products,which is very good for the local environment! I am available at your convenience to meet to review,answer questions and zT :5 LiVirlysto' °e{dJ tell you more about how we can help you and Key Marco! Napies.Florid 3105 Sincerely, ,%3� ..6 Fn R bans President&Chief Operating Officer Landscape Florida 1 6 1 1 A 4 Tti e Lancl5cape no tclge' ., ,' ( ,..,____e :..,.,.„,,,,,,,. _____ __ °:_Our management team is provided with all the latest in communication and technology,making it possible for us to respond to our , clients needs quickly,efficiently and with the highest levels of service possible.Each of our crew leaders and technicians have smart phones for communication. Our Operations Managers are equipped with tablets that work in real time to manage our resources and respond to client requests throng our"ive"work order system.We eo also deploy specialized cameras for"Remote Property Tours"that are uploaded to : our own YouTube channel for seasonal clients and utilize aerial imaging in much of .� our work. Needs : ,< ,eut 1 6:1.1_9 ctd s uwr•a'm!This customized,unique and exclusive ! Landscape Florida program begins with complete photo documentation of our new client's landscape and is followed by a detailed analysis and report of the existing _ . conditions of the landscape and irrigation system.Once complete we review all items 3` with our client and initiate the next phase of the program involving landscape Y t improvements,design and enhancement projects to add beauty and value to the property.This detailed and extensive process is a very effective tool in our relationship with our client and in caring for their living assets! This service is a value Y` •*Y 'ice o added offering that we do not charge a fee to provide. ','•" 5+f.t_`. Y:'� __',1-,:k_t "r t. `,a -•i. { is r._+� i1J3 .( s s :'4tiiF:.ti?_. Completed by our Management ,, r; ;;V ' �Q - yi Team,our weeldv operty inspections allow us to provide for more attention to `'. Flit • quality and the early identification of potential issues.These reviews tie directly into ' : s '' G -- Win our'Live Client Request System"&Custom Landscape Florida APP using our trIal- '"'r: '� '' Management Teain's devices to log items from landscape needs to irrigation and pest ;>r -.1...4" . �, '.• work logs.These items then appear on our crew leader's smart phones as their"to do"list.Because this system is operating in reams l time we are able to respond quickly �, .y. to needs and requests. P , it:t % :r t:_: Landscape Florida clients benefit from the knowledge, r ' F11 ": 4 experience and certifications of our Management Team.We are FNULA(Florida ° t ( Nurseryman,Growers&Landscape Association)Certified Horticulture " Professionals,we members of the ISA(international Society of Arboriculture),we EMI Ts L 1, 0 Tuarrr<Si' have a State of Florida Licensed Pest Control Operator on Staff,we participate in continuing education programs offered by the University of Florida and The Rookery "`"" -- Bay Foundation and participate in a wide variety of industry related events.If your UF II•AS DA ° are looking for the highest levels of Service, Quality& Expertise Landscape Florida n•<<s ARIA is here for you. r A PP 3x.. r, ^Unlike some of our competitors,Landscape Florida's Managers are in ! direct control of all of their resources. We have structured our company to cater specifically to the needs of professionally managed properties and all aspects of the ailP -. - '="--"---1.,,, work provided to our contracted landscape management services is handled in house `,, and under our direct control. ads 161 1 A 4 ;s: Landscape Florida sets itself apart operationally from some of our l �,� larger competitors by deploying what we refer to as Unified Crews.This approach ,.__ ,� .. !. I-,.'.a commits ourresources to our client's properties on an ongoing basis and allows us to continually provide services like pruning of plant materials to eliminate the need for the dreaded proper y-wide gas shearing of all plants on a rotatin basis.It also :.y .i enables us to be more responsive to client requests and needs. ,i llc itu,_m s,it`z,,Pu pone:A benefit of our Senior Management Team's experience with the Walt Disney Company is our approach to the way we uniform our crews and technicians. Each team member is uniformed based on the task they r perform.Crew leaders are dressed in tan so they can be easily identified by clients by comparison w members in blue.Irrigation are dressed in iii, ". '--,`t I'' '', , orange parisso clientsto canthe visually erecognize when an inspectiontechnicians or repair is being . { .,, performed. Pest technicians dress is green so its apparent that chemical treatments --/.. are happening. We have found this uniform system to be very helpful and , t appreciated by our clients for on more added level to our services! jV :a; ,rat Nei).ice;;s,r 1'r o o ci.: Landscape Florida believes in quality and " ,. ��t, � '= providing our clients the best value for their money. And because of this we have drF R ,T::-.",.;.,,,::„ , our Special Services Team that is dedicated to our design,enhancement and x.s t � m : a lit ,, project offerings for our clients.This team can provide everything from annual g"'”Y ' . , bedding plants to large scale projects and everything in between. � �.s , � :a.- it L.F1i JM Yo.,x S,3 _ c..:: , -...... ,R i E; r � ti, '' iii rA Many times throughout the year we produce our widely f acclaimed `Clippings"Company Newsletter. We have been producing this H (- publication for more than a decade now and focus on a wide range of subjects ,4 t _Wqg1 � ' from projects we are working on to the latest information on invasive pests,new _�--- `, -x;N' :::-.:=-4: plant materials, landscape tips,irrigation components and generally just about is , ceoxecTs VmtATe TI.N........"1‘-,.w �,,,, anything landscape related that you would want to know about! r-( ' - •, , t 1 ,;t,. a _t c't id s s s";t: Our home on the Internet! Continually updated our DSCAPE TAP� website serves as a great resource for our clients.Of particular interest to most,is LANTour`Publications' page that serves as a virtual library containing information on a FLOPIDAwide variety of subjects from turf grass to pest management. Check it out! 1611A4 15 KEY MARCO CDD REQUEST FOR QUOTATION RFQ Number 001 PRICING INFORMATION LAAII DS CAPE FLORIDA Monthly Landscape Management Program Mowing, Edging,Blowing,Trimming&Pruning,Weed Management, Fertilizer & Pest Management Program, Irrigation Management Testing&Repairs, Exotic and Vine Management` Below 12 feet): San Marco Area: $3,356.75 Whiskey Creek Drive Area $4,745.75 Blue Hill Creek Drive Area $3,472.50 TOTAL: $11,575.00 Per Month Mulch Program (At 2"depth) $15,361.50 Tree,Palm and Exotics Above 12feet(see notes) $25,300.00 *Exotic&Vine Management Below 12 feet refers to the road ways sides only for the purposes of keep growth back away from the manicured landscape in common areas. 161 1A4 Date January 2, 2019 Client I Key Marco_ Project I Mulch Program Name 4 Specification Unit Cost I Total if f NOTE Client REP providesdepth speGhrar 0 f a cif two._ ""`�J Base..d .0/ our rr c?au;Bir Pr,rc of ALLplantingbads ia7!f 'as Cl r , L_I DSCAPE Are we hove prepared the following pricing rg 6 Cjw. ,:as., application i FLORIDA j j�p Cypress Mulch—100% 2170 Bags,Installed in Planting Beds at a I $3.95 S8,571.50 , • llLIJ I Or anic Depth of approximately Cypress Mulch—100% 3990 Bags,Installed in Planing Beds at a j $3.85 $15,361.50 Organic i Depth of approximately 2 laches Cypress Mulch 100% 6860 Bags,Installed in Planing Beds at a I $3.85 $26,411.00 Organic Depth of approximately 3 i:nc,hes Pine Straw Available as an Alternate at$8.50/bale - I 0 �? TOTAL BUDGET OAil Material is guaranteed to be as specified.All work to be completed it a workmanlike manner according to standard practices.Any allration or deviation from the above specifications involving extra costs will be executed only upon written orders and will become an extra charge over and above the estimate.All agreements contingent upon strikes,accidents arid delays beyond our control.Owner to carry fire. torpedo,hurricane and other necessary insurance Our workers are fully covered by Workmen's Compensation Insurance.Landscape Florida is rot responsible for any cut cables,lines,pipes or wires.Owner is responsible for contacting"Nn•Cuts'personnel.All sod.soil and s mulch amounts are estimated quantities.Final sod,soil and mulch pricing contingent on final field measurements.Warranty ccnlingenl upon proper care and maintenance,including irrigation,Materials not properly cared for in accordance with FNOtA Standards and Practices,or based on evaluation by Landscape Florida,resulting in plant decline or failure are rot covered under warranty.Landscape Florida is not responsible for'Acts of God'impacting plant materials.Design provided by Landscape Florida to be"field fit"for best results. /� Note! This Proposal May Be Withdrawn By Us if Not Accepted Within 15 Days. L 1 t ne above prices,specifications and conditions are satisfactory and hereby accepted.You are authorized to do the work as specified.Payment will be made within 30 days or all warranties are null and void. • Acceptance of Proposal: Date: Client 12745 Livingston Road Naples,Florida 34105 (239)643-6124 Fax:(239)643-64'13 www lendscace forde.00,^ 1611A4 EDate January 2, 2019 Client Key Marco Project Tree & Palm Program • San Marco, Whiskey Creek and Blue Hill � Creek Locations i Name # I Specification Unit Cost Total T p j NOTE:Based on our detailA ed revie:s with our rhos Cara Prov der: ,11! DSCAj ::ev 1 FLO TDA commending a change to the specifications inorae c acid?aS latent ^y FLORIDAhuff/cane damage.correction and rernova.'r.r some cases The di-oigrara laid out hem would accommodate pru1r v of r: : of217 in this year and spend the balance of the work performing r "i. r eo hardwood tree correction removal&rejuvenation.;t_ ..'sny hs r.:xods have expire)or are cunvnfly in decline due to stair::darse:ae was done to them)Landscape Florida Strongly Reco:rn:acds= -,.....- detailed review with tIle client to establish a clear prog a n c ;he<;tf,•lan needs are not routine. Trim,Clean and Correctively 1 Sabal Palms,Medjool Date Palms, $3,400.00 $3,400-00 Prune as Needed Large Ficus,Medium Ficus,Oaks& Brazilian Pepper Hanging Over Fence Line,Banyan Trees R Trim,Clean and Correctively 1 Small Banyan Trees,Coconut Palms, $5,800.00 $5,800.00 Prune as Needed Queen Palms.Oak Trees,Sabal Palms,Banyan Trees Trim,Clean and Correctively 1 $7,300.00 $7,300.00 Prune as Needed Various Locations on 1 Trim Back Vines&Exotics at Sides of $8,800.00 S8,800.00 Whiskey Creek Drive and Roadway landscapes Above 12 feet Blue Hill Creek Heights.PRICE PER OCCURANCE$ O -- S TOTAL I $25,300.00 L__ 1 All Nwterlal is guaranteed to be as specified.All work to be completed in a workmanlike manner according to standard practices My alteration or ceviation from the above specifications involving exTa costs will be executed only upon written orders and will become an extra charge over end above the estimate.All agreements contingent upon strikes,accidents and delays beyond our control.Owner to carry I.reA , tornado.hurricane arid other necessary insurance.Our workers are Lilly covered by Workman's Compensation Insurance.Landscape Florida is not responsible for any cut cables,lines pipes or wires.Owner is responsible for contacting"No-Cuts'personnel.All sod,soil and mulch amounts are estimated quantities.Final sod.nor and mulch pr;cing contingent on final field measurements.Warranty contingent upon proper care and maintenance,including irrigation.Materials not properly cered for in accordance with FNGLA Standards and Practices,ur based on evaluation by Landscape Florida,resulting in plan)decline or failure are not covered under warranty.Landscape Florida is not responsible for'Acts of God'impacting plan'materials.Design provided by Landscape Florida to be"field fit"for best results. Note: This Proposal May Be Withdrawn By Us if Not Accepted Within 1s Days. The above prices,specifications and conditions are satisfactory and hereby accepted.You are authorized to do the work as specified.Payment will be made within 30 days or all warranties are null and void. Acceptance of Proposal: Date: Client 12745 Livingston Road Naples,Florida 34105 (239)643-6124 Fax:1239)643-6413 www,landscapaflozda:o Q °.t aiiiiiim 43 gill o 0 a) o 6 N I` Im I I I I I I I I I I I v v c, o o a o 0 T >- r Z Z > Z Z o a � v 0 _ 8 8 0 co oTsa23tri oo - c O 0 O 0 n 00 0 o lD (n Ol U V u Las Y E ,f1 o0 M co 0 W C C C e-1 a N lJ co" ,n d a rn 3 .N a ,1 F- u c. 3 r -0 — , n a a c v yr v} m an ,n yr0 O a) > >Q1- > Z > Z > > 0 0 0 0 O Y 0 > O a E s 0 Li) co o f co� 0 3 a, 0000ro N > ry CO N N .-I m cti 'A e-1 .a) N 0. 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Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America;this includes the design, implementation,and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement,whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit.We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements.The procedures selected depend on the auditor's judgment,including the assessment of the risks of material misstatement of the financial statements,whether due to fraud or error.In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly,we express no such opinion.An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion,the financial statements referred to above present fairly,in all material respects,the respective financial position of the governmental activities and the major fund of the District as of September 30,2018, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America. 1 6 1 1 A 4 Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and budgetary comparison information be presented to supplement the 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 our report dated March 11,2019,on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations,contracts,grant agreements and other matters.The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control over financial reporting and compliance. Report on Other Legal and Regulatory Requirements We have also issued our report dated March 11,2019,on our consideration of the District's compliance with the requirements of Section 218.415,Florida Statutes,as required by Rule 10.556(10)of the Auditor General of the State of Florida. The purpose of that report is to provide an opinion based on our examination conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. March 11, 2019 2 1 6 1 1 A 4 MANAGEMENT'S DISCUSSION AND ANALYSIS Our discussion and analysis of Key Marco Community Development District,Collier County,Florida("District') provides a narrative overview of the District's financial activities for the fiscal year ended September 30,2018. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements. FINANCIAL HIGHLIGHTS • The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of$4,977,960. • The change in the District's total net position in comparison with the prior fiscal year was($433,336), a decrease.The key components of the District's net position and change in net position are reflected in the table in the government-wide financial analysis section. • At September 30, 2018, the District's governmental fund reported an ending fund balance of $604,301,a decrease of($206,022)in comparison with the prior fiscal year.The total fund balance is non-spendable for prepaid items and the remainder is unassigned fund balance which is available for spending at the District's discretion. OVERVIEW OF FINANCIAL STATEMENTS This discussion and analysis are intended to serve as the introduction to the District's basic financial statements.The District's basic financial statements are comprised of three components: 1)government-wide financial statements, 2)fund financial statements,and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government-Wide Financial Statements The government-wide financial statements are designed to provide readers with a broad overview of the District's finances, in a manner similar to a private-sector business. The statement of net position presents information on all the District's assets,deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time,increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating. The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows.Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods. The government-wide financial statements include all governmental activities that are principally supported by special assessment revenues. The District does not have any business-type activities. The governmental activities of the District include the general government(management)and maintenance functions. Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives.The District,like other state and local governments,uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.The District has one fund category: governmental funds. 3 161 1A4 OVERVIEW OF FINANCIAL STATEMENTS(Continued) Governmental Funds Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District's near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements,it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues,expenditures,and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The District maintains one governmental fund for external reporting. Information is presented in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund. The general fund is considered a major fund. The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget. Notes to the Financial Statements The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. GOVERNMENT-WIDE FINANCIAL ANALYSIS As noted earlier, net position may serve over time as a useful indicator of an entity's financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year. Key components of the District's net position are reflected in the following table: NET POSITION SEPEMBER 30, 2018 2017 Current and other assets $ 646,822 $ 887,074 Capital assets,net of depreciation 4,373,659 4,600,973 Total assets 5,020,481 5,488,047 Current liabilities 42,521 76,751 Total liabilities 42,521 76,751 Net position Investment in capital assets 4,373,659 4,600,973 Unrestricted 604,301 810,323 Total net position $ 4,977,960 $ 5,411,296 The District's net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure)less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents;consequently,these assets are not available for future spending. The remaining balance of unrestricted net position may be used to meet the District's other obligations. 4 1 6 1 1 A 4 GOVERNMENT-WIDE FINANCIAL ANALYSIS(Continued) The District's net position decreased during the most recent fiscal year. The majority of the decrease represents the extent to which the cost of operations and depreciation expense exceeded ongoing program revenues. Key elements of the change in net position are reflected in the following table: CHANGES IN NET POSITION FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018 2017 Revenues: Program revenues Charges for services $ 611,423 $ 586,260 General revenues 85,426 12,474 Total revenues 696,849 598,734 Expenses: General government 192,078 164,128 Maintenance and operations 938,107 722,158 Total expenses 1,130,185 886,286 Change in net position (433,336) (287,552) Net position-beginning 5,411,296 5,698,848 Net position-ending $ 4,977,960 $ 5,411,296 As noted above and in the statement of activities,the cost of all governmental activities during the fiscal year ended September 30, 2018 was$1,130,185. The costs of the District's activities were primarily funded by program revenues. Program revenues, comprised primarily of assessments, increased during the current fiscal year as a result of an increase in the per unit assessment. In total, expenses, including depreciation, increased from the prior fiscal year. The majority of the increase was the result of an increase in hurricane related expenses and landscape maintenance and repairs. GENERAL BUDGETING HIGHLIGHTS An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2018. CAPITAL ASSETS At September 30,2018,the District had$9,630,805 invested in in capital assets for its governmental activities. In the government-wide financial statements depreciation of$5,257,146 has been taken,which resulted in a net book value of$4,373,659.More detailed information about the District's capital assets is presented in the notes of the financial statements. ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND OTHER EVENTS The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will remain fairly constant. CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT This financial report is designed to provide our citizens, land owners, taxpayers, customers, investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Key Marco Community Development District's management at 505 Whiskey Creek Drive, Marco Island, FL 34145. 5 1 6 1 1 A KEY MARCO COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA STATEMENT OF NET POSITION SEPTEMBER 30,2018 Governmental Activities ASSETS Cash $ 641,355 Accounts receivables 338 Assessments receivable 4,979 Prepaids 150 Capital assets: Depreciable 2,404,456 Nondepreciable 1,969,203 Total assets 5,020,481 LIABI LITI ES Accounts payable 42,521 Total liabilities 42,521 NET POSITION Investment in capital assets 4,373,659 Unrestricted 604,301 Total net position $ 4,977,960 See notes to the financial statements 6 16114 KEY MARCO COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA STATEMENT OF ACTIVITIES FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018 Net(Expense) Revenue and Program Changes in Net Revenues Position Charges for Governmental Functions/Programs Expenses Services Activities Primary government: Governmental activities: General government $ 192,078 $ 192,078 $ - Maintenance and operations 938,107 419,345 (518,762) Total governmental activities 1,130,185 611,423 (518,762) General revenues: Interest and other revenues 85,426 Total general revenues 85,426 Change in net position (433,336) Net position-beginning 5,411,296 Net position-ending $ 4,977,960 See notes to the financial statements 7 1611A4 KEY MARCO COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30,2018 Total Major Fund Governmental General Funds ASSETS Cash $ 641,355 $ 641,355 Account receivable 338 338 Assessments receivable 4,979 4,979 Prepaids 150 150 Total assets $ 646,822 $ 646,822 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable and accrued expenses $ 42,521 $ 42,521 Total liabilities 42,521 42,521 Fund balances: Nonspendable: Prepaids 150 150 Unassigned 604,151 604,151 Total fund balances 604,301 604,301 Total liabilities and fund balances $ 646,822 $ 646,822 See notes to the financial statements 8 1611A4 KEY MARCO COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA RECONCILIATION OF BALANCE SHEET—GOVERNMENTAL FUNDS TO STATEMENT OF NFT POSITION GOVERNMENTAL FUNDS SEPTEMBER 30,2018 Total fund balances-governmental funds $ 604,301 Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental activities are not financial resources and therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole. Cost of capital assets 9,630,805 Accumulated depreciation (5,257,146) 4,373,659 Net position of governmental activities $ 4,977,960 See notes to the financial statements 9 1 6 1 1 A 4 KEY MARCO COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2018 Total Major Fund Governmental General Funds REVENUES Assessments $ 611,423 $ 611,423 Interest and other revenues 85,426 85,426 Total revenues 696,849 696,849 EXPENDITURES Current: General government 192,078 192,078 Maintenance and operations 700,793 700,793 Capital outlay 10,000 10,000 Total expenditures 902,871 902,871 Excess(deficiency) of revenues over(under) expenditures (206,022) (206,022) Fund balances- beginning 810,323 810,323 Fund balances-ending $ 604,301 $ 604,301 See notes to the financial statements 10 1 6 1 1 A KEY MARCO COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2018 Net change in fund balances -total governmental funds $ (206,022) Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as eenditures, However, in the statement of activities, the cost of those assets is are eliminated and capitalized as capital assets. 10,000 Depreciation on capital assets is not recongnized in the governmental fund financial statement but is reported as an expense in the statement of activities. (237,314) Change in net position of governmental activities $ (433,336) See notes to the financial statements 11 1611A '; KEY MARCO COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA NOTES TO FINANCIAL STATEMENTS NOTE 1 —NATURE OF ORGANIZATION AND REPORTING ENTITY Key Marco Community Development District("District")was created on July 7, 1992 pursuant to the Uniform Community Development District Act of 1980,otherwise known as Chapter 190,Florida Statutes,under Collier County Ordinance 92-45. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds,and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District. The District is governed by the Board of Supervisors ("Board")which is composed of five members. The Supervisors are elected on an at large basis by the owners of the property within the District. Ownership of land within the District entitles the owner to one vote per acre. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes. The Board has the final responsibility for: 1. Assessing and levying assessments. 2. Approving budgets. 3. Exercising control over facilities and properties. 4. Controlling the use of funds generated by the District. 5. Approving the hiring and firing of key personnel. 6. Financing improvements. The financial statements were prepared in accordance with Governmental Accounting Standards Board ("GASB")Statements. Under the provisions of those standards,the financial reporting entity consists of the primary government,organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded,the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District;therefore,the financial statements include only the operations of the District. NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Government-Wide and Fund Financial Statements The basic financial statements include both government-wide and fund financial statements. The government-wide financial statements(i.e.,the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part,the effect of interfund activity has been removed from these statements. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment (Operating-type special assessments for maintenance and debt service are treated as charges for services.) and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues. 12 161 1A4 NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Continued) Measurement Focus,Basis of Accounting and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred,regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However,debt service expenditures are recorded only when payment is due. Assessments Assessments are non-ad valorem assessments on benefited lands within the District.Assessments are levied to pay for the operations and maintenance of the District.The fiscal year for which annual assessments are levied begins on October 1 with discounts available for payments through February 28 and become delinquent on April 1.The District's annual assessments for operations and debt service are billed and collected by the County Tax Assessor/Collector. The amounts remitted to the District are net of applicable discounts or fees and include interest on monies held from the day of collection to the day of distribution. Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. The District reports the following major governmental fund: General Fund The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund. When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed. Assets, Liabilities and Net Position or Equity Restricted Assets These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions. Deposits and Investments The District's cash and cash equivalents are considered to be cash on hand and demand deposits(interest and non-interest bearing). The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section 218.415(17)Florida Statutes. The District may invest any surplus public funds in the following: a) The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act; b) Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency; c) Interest bearing time deposits or savings accounts in qualified public depositories; d) Direct obligations of the U.S. Treasury 13 1611A4 NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Continued) Assets,Liabilities and Net Position or Equity(Continued) Deposits and Investments(Continued) Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured. The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles. Inventories and Prepaid Items Inventories of governmental funds are recorded as expenditures when consumed rather than when purchased. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. Capital Assets Capital assets,which include property, plant and equipment,and infrastructure assets(e.g.,roads,sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements.Capital assets are defined by the government as assets with an initial,individual cost of more than $5,000(amount not rounded)and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized.Major outlays for capital assets and improvements are capitalized as projects are constructed. Property,plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives: Assets Years Building and improvements 10—30 Infrastructure assets 10—40 Machinery and equipment 20 In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements. Unearned Revenue Governmental funds report unearned revenue in connection with resources that have been received,but not yet earned. Long-Term Obligations In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized ratably over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred. In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs,whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. 14 1611A4 NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Continued) Assets, Liabilities and Net Position or Equity(Continued) Deferred Outflows/Inflows of Resources In addition to assets,the statement of financial position will sometimes report a separate section for deferred outflows of resources.This separate financial statement element,deferred outflows of resources,represents a consumption of net position that applies to a future period(s)and so will not be recognized as an outflow of resources(expense/expenditure) until then. In addition to liabilities,the statement of financial position will sometimes report a separate section for deferred inflows of resources.This separate financial statement element,deferred inflows of resources,represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources(revenue) until that time. Fund Equity/Net Position In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change. The District can establish limitations on the use of fund balance as follows: Committed fund balance—Amounts that can be used only for the specific purposes determined by a formal action(resolution)of the Board of Supervisors.Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action(resolution)that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category. Assigned fund balance — Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment. The District first uses committed fund balance,followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used. Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District's Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components. Other Disclosures Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates. 15 1 6 1 1 A NOTE 3—BUDGETARY INFORMATION The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year-end. The District follows these procedures in establishing the budgetary data reflected in the financial statements. a) Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1. b) Public hearings are conducted to obtain public comments. c) Prior to October 1, the budget is legally adopted by the District Board. d) All budget changes must be approved by the District Board. e) The budgets are adopted on a basis consistent with generally accepted accounting principles. f) Unused appropriation for annually budgeted funds lapse at the end of the year. NOTE 4—DEPOSITS The District's cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral(generally,U.S.Governmental and agency securities,state or local government debt, or corporate bonds)to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository,the remaining public depositories would be responsible for covering any resulting losses. NOTE 5—CAPITAL ASSETS Capital asset activity for the fiscal year ended September 30, 2018 was as follows: Beginning Ending Balance Additions Reductions Balance Governmental activities Capital assets,not being depreciated Land and land improvements $ 1,969,203 $ - $ - $ 1,969,203 Total capital assets,not being depreciated 1,969,203 - 1,969,203 Capital assets,being depreciated Buildings 143,369 - - 143,369 Improvements 882,684 10,000 9,387 883,297 Infrastructure 6,511,876 - - 6,511,876 Machinery&Equipment 123,060 - - 123,060 Total capital assets,being depreciated 7,660,989 10,000 9,387 7,661,602 Less accumulated depreciation for: Buildings 111,087 4,779 - 115,866 Improvements 681,689 21,108 9,387 693,410 Infrastructure 4,203,627 205,274 4,408,901 Machinery&Equipment 32,816 6,153 - 38,969 Total accumulated depreciation 5,029,219 237,314 9,387 5,257,146 Total capital assets,being depreciated,net 2,631,770 (227,314) - 2,404,456 Govemmental activities capital assets,net $ 4,600,973 $ (227,314) $ - $ 4,373,659 Depreciation expense was charged to maintenance and operations. 16 161IA : NOTE 6—LICENSE AGREEMENT In October 2010, the District entered into an initial five year license agreement with Key Marco Community Association("KMCA")wherein the District will have exclusive right and privilege to utilize KMCA's maintenance building as defined for a monthly license fee of$1,433.33.In connection with this agreement,KMCA's is solely responsible for the overall maintenance of such property and related insurance coverage.In December 2015, the District and KMCA entered into a new lease agreement whereby the District will pay$2,553 monthly as a lease payment. The District paid$30,636 for the current fiscal year. NOTE 7—MANAGEMENT AGREEMENT In February 2017, the District entered into an agreement with the KMCA regarding District management services. Per the agreement, the HOA Manager will provide District management services and will report to both the KMCA Board and the District Board.The District has agreed to pay KMCA an annual management fee of$72,000.The agreement is for a one year term and is automatically renewed for successive one year periods. For the fiscal year ended September 30,2018, the District paid the KMCA$76,750 for these services. NOTE 8—RISK MANAGEMENT The District is exposed to various risks of loss related to torts;theft of,damage to,and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks;coverage may not extend to all situations.There were no settled claims during the past three years. 17 01 1 R I:: KEY MARCO COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA SCHEDULE OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL—GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018 Variance with Final Budget- Budgeted Actual Positive Original&Final Amounts (Negative) REVENUES Assessments $ 629,800 $ 611,423 $ (18,377) Interest and other revenues 4,100 85,426 81,326 Total revenues 633,900 696,849 62,949 EXPENDITURES Current: General government 184,345 192,078 (7,733) Maintenance and operations 468,800 700,793 (231,993) Capital outlay 303,000 10,000 293,000 Total expenditures 956,145 902,871 53,274 Excess(deficiency) of revenues over(under) expenditures $ (322,245) $ (206,022) $ 116,223 OTHER FINANCING SOURCES(USES) Use of fund balance 322,245 - (322,245) Total other financing sources 322,245 - (322,245) Net change in fund balances $ - (206,022) $ (206,022) Fund balance- beginning 810,323 Fund balance-ending $ 604,301 See notes to required supplementary information 18 1 6 1 1 A 4 KEY MARCO COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA NOTES TO REQUIRED SUPPLEMENTARY INFORMATION The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District's budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles). The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors.Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30,2018. 19 1 6 1 1 A 951 Yamato Road •Suite 280 Boca Raton, Florida 33431 tr.) (561)994-9299•(800)299-4728 Grau & Associates Fax (561)994-5823 CERTIFIED I'LIMAC ACCOLIMANIS www.graucpa.com INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Supervisors Key Marco Community Development District Collier County, Florida We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States,the financial statements of the governmental activities and the major fund of Key Marco Community Development District,Collier County,Florida("District")as of and for the fiscal year ended September 30,2018,and the related notes to the financial statements,which collectively comprise the District's basic financial statements,and have issued our opinion thereon dated March 11,2019. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements,we considered the District's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements,but not for the purpose of expressing an opinion on the effectiveness of the District's internal control.Accordingly,we do not express an opinion on the effectiveness of the District's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control,such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency,or a combination of deficiencies,in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies.Given these limitations,during our 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 Compliance and Other Matters As part of obtaining reasonable assurance about whether the District's financial statements are free from material misstatement,we performed tests of its compliance with certain provisions of laws,regulations,and contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit,and accordingly,we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 20 1611A4 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. March 11,2019 21 a . 1 6 1 1 A 4 \ 951 Yamato Road•Suite 280 'l i i \` Boca Raton, Florida 33431 Grau & Associates Fa61)(56�)99495•8230)299 4728 CLRI'1F IA) 1'U13LIC ACCOUNIAN1.4 www.graucpa.com INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415,FLORIDA STATUTES,REQUIRED BY RULE 10.556(10)OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA To the Board of Supervisors Key Marco Community Development District Collier County, Florida We have examined Key Marco Community Development District, Collier County, Florida's ("District") compliance with the requirements of Section 218.415, Florida Statutes,in accordance with Rule 10.556(10)of the Auditor General of the State of Florida during the fiscal year ended September 30,2018.Management is responsible for the District's compliance with those requirements.Our responsibility is to express an opinion on the District's compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants.Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects,with the specified requirements referenced in Section 218.415,Florida Statutes.An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements.The nature,timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance,whether due to fraud or error.We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District's compliance with specified requirements. In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2018. This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives,the Florida Auditor General,management,and the Board of Supervisors of Key Marco Community Development District, Collier County, Florida and is not intended to be and should not be used by anyone other than these specified parties. March 11, 2019 22 1611A4 951 Yamato Road•Suite 280 Boca RfifE a 33431 Grau & Associates (561)9800)299-4728 Fax (53 CERTIFIED PUBLIC ACCOUNTANTS www.graucpa.com MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA To the Board of Supervisors Key Marco Community Development District Collier County, Florida Report on the Financial Statements We have audited the accompanying basic financial statements of Key Marco Community Development District ("District")as of and for the fiscal year ended September 30,2018,and have issued our report thereon dated March 11, 2019. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America;the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General. Other Reports and Schedule We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters based on an audit of the financial statements performed in accordance with Government Auditing Standards; and Independent Auditor's Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General.Disclosures in those reports,which are dated March 11, 2019, should be considered in conjunction with this management letter. Purpose of this Letter The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly,in connection with our audit of the financial statements of the District, as described in the first paragraph,we report the following: I. Current year findings and recommendations. II. Status of prior year findings and recommendations. III. Compliance with the Provisions of the Auditor General of the State of Florida. Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies,as applicable,management,and the Board of Supervisors of Key Marco Community Development District,Collier County,Florida and is not intended to be and should not be used by anyone other than these specified parties. We wish to thank Key Marco Community Development District, Collier County, Florida and the personnel associated with it,for the opportunity to be of service to them in this endeavor as well as future engagements and the courtesies extended to us. March 11,2019 23 1611A4 REPORT TO MANAGEMENT I. CURRENT YEAR FINDINGS AND RECOMMENDATIONS None II. PRIOR YEAR FINDINGS AND RECOMMENDATIONS 2017-01 Budget: Current status: Matter has not recurred. III. COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA Unless otherwise required to be reported in the auditor's report on compliance and internal controls,the management letter shall include, but not be limited to the following: 1. A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30,2017, except as noted above. 2. Any recommendations to improve the local governmental entity's financial management. There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2018. 3. Noncompliance with provisions of contracts or grant agreements,or abuse,that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2018. 4. The name or official title and legal authority of the District are disclosed in the notes to the financial statements. 5. The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes. 6. We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30,2018. It is management's responsibility to monitor financial condition,and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. 24 X61 KEY MARCO COMMUNITY DEVELOPMENT DISTRICT REGULAR BOARD MEETING March 20,2019 The Board of Supervisors of the Key Marco Community Development District met at 8:30 a.m.on March 20h, 2019, at the Key Marco Community Center, Marco Island, Florida. APPEARANCES: Maureen McFarland,Supervisor, Chairman/Treasurer Mary Beth Schewitz,Vice Chair Corrie Grado,Supervisor(arrived as reflected below) Dawn Aitkenhead,Supervisor Luanne Kerins,Supervisor ALSO PRESENT Katie Maline, District Manager/Secretary Greg Urbancic, District Counsel Janye Johnston and Lieutenant Dodd Bulger Florida Fish and Wildlife Commission CALL TO ORDER/ROLL CALL The regular meeting was called to order with four supervisors in attendance. APPROVAL OF AGENDA The Agenda was unanimously approved on a MOTION by Mrs. Schewitz and a second by Mrs. Mrs.Aitken head. AUDIENCE QUESTIONS AND COMMENTS ON AGENDA ITEMS No comments or questions were received from the public. APPROVAL OF PREVIOUS MEETING MINUTES At the top of page 4, the paragraph at the top should be deleted, as a better way to handle the public records request was determined. Going forward Mrs. Maline will redline all areas where new comments are added. On a MOTION by Mrs.Schewitz and a second by Mrs.Aitkenhead,the minutes as amended were unanimously approved by the Board. Supervisor Grado joined the meeting. FLORIDA FISH AND WILDLIFE PRESENTATION Jane Johnston from the Florida Fish and Wildlife Commission, accompanied by Lt. Dodd Bulger made a presentation to the Board on the Key Marco wildlife and the conflict with wildlife. Some points noted were that it is important that the wild animals not have human related food sources; pets should not be fed outside; bird feeders can also attract wild animals; and feeding wildlife in the State of Florida is a misdemeanor and you can be fined up to $500 and jail time of up to a year. SPECIFIC ITEMS OF OLD BUSINESS 11Page 1 6 1 1 A 4 C. Gatehouse 1. Mrs. McFarland noted that the CDD pays$45 a week for C3 to maintain the blue pots. Mrs. Maline will bring back alternatives to C3 as it relates to the planters at the gatehouse. 2. Mrs. Maline spoke to Erin with Naples Botanical Gardens who advised that she would get back to Mrs. Maline about the Master Gardeners. 3. Two delivery dates from the tile company for the gatehouse roof were missed.The ridgelines were installed,and the dry in permit inspection from the City has been done. 4. The gate arms and control boxes are rusted, and Mrs. Maline suggested that they replace the moving mechanism with stainless steel. Cypress Access will be providing a proposal. A. Street Light Project Mr. DiPrato did not feel that he had sufficient information to make a full presentation. Two quotes have been received, but neither were responsive to the request. The electric company is forcing compliance. CDD electric costs have been reduced by 80 percent at this point by no longer leasing unnecessary equipment. The Board discussed with Mr. Urbancic potential legal concerns regarding potential street light modifications. After discussing street lighting options, the Board's intent was that the lights would remain on at the bridge, the gatehouse and the"T". B. Landscape Maintenance Mrs. Maline and Mrs. Kerins discussed landscape contractors from whom proposals were received. Mrs. Maline was to review property areas under the proposal to determine whether any included properties were HOA properties that needed to be removed from the scope. Proposals were to be presented at the April meeting. Mrs. McFarland asked for assurances going forward under the new contract that no public funds are being spent to maintain private property. Mrs. McFarland suggested that a document could be prepared to be signed by Mrs. Maline as the District Manager that no public funds are being spent on private entities. D. New Construction CDDJARC Requirements It has been suggested that a policy should be set that nothing should be put on the 30 feet belonging to the CDD in front of homes, but rather items such as building material and porta- potties should be kept on the homeowner's property. On a MOTION'by Mrs. McFarland and a second by Mrs.Aitkenhead,with all in favor,the Board agreed that it would contact the ARC and ask that this item be put on the ARC list of rules. 21 Page 1 6 1 1 A 4 Mrs. McFarland reminded the residents that any small signs, such as address signs, be kept off the CDD property as well. E. and F. Ground Lease Agreement Termination/New Agreement Mr. Urbancic summarized the agreement and its intent for the Board. The last version would be provided to all the Board members for review. Mr. Urbancic was asked to suggest changes to improve and clean-up the agreement and then the revised agreement would be subject to consideration at the next meeting. SPECIFIC ITEMS OF NEW BUSINESS A. Temporary Speed Bumps This item was deferred to April. B. Photography for Interior of Gatehouse Mrs. Maline ordered some large,canvas copies of student photographers' pictures,and they will be installed within a short period of time. The cost was$609.00. C. Gatehouse Post Orders Mrs. Maline asked that the Board members go through the post orders and suggest any changes to be reviewed at the April meeting. DISTRICT COUNSEL A. Lease Employees Mrs. Maline presently does not fall under any of the District's insurance policies relating to the District's bank accounts, as per the District's insurance agent. Mrs. Maline is covered under the HOA policy for $50,000 per occurrence. The Board agreed that Mrs. Maline be removed as a signatory. The signatories on the two accounts would be changed to Mrs. McFarland on both, and ivirs. Aitkenhead on one and Mrs. Schewitz on the other. JANUARY FINANCIAL STATEMENT The "Other Miscellaneous Revenue" line item has not yet been removed, and in February it will be noted under Electric as a credit. Mrs. Maline expressed concern about the irrigation costs, and agreed with Mr. Krutisch that another well is needed. 31 Page 1 6 1 1 A 4 Mrs. McFarland noted that the total expenditures line item,year-to-date actual,through January 31 was$250,000, and the year-to-date budget is$236,000, so they are over budget by$14.000. $10,000 of that is water usage. B. Annual Financial Audit Two comments were noted by the auditor; one being approving expenses without proof of payment, and a credit card will be issued to Mrs. Maline for CDD purchases only, such as office supplies. Mrs. Maline will take care of getting an American Express corporate card for this use. Secondly, a system needs to be put in place for Inframark to confirm reimbursements paid to the CDD. All invoices will go through Inframark for the CDD;those that are split with the HOA must be sent to the Treasurer for prior approval, and proof of reimbursement from the HOA must follow. This will be implemented going forward. On a MOTION by Corrie Grado and a second by Luanne Kerins,the Annual Financial Audit for the 2017-2018 Fiscal Year was unanimously accepted by the Board. C. Square Update This item will be addressed at the April meeting. DISTRICT MANAGER REPORT A. FEMA Update All eight projects have been obligated, and a figure of$176,707.32 is expected in grant money. Some funding has already been received for a total of$116,680.00 as of February. There was a discrepancy in the financials as to what has been received, and Mrs. Maline will review. B. Statewide Mutual Aid Agreement This agreement has been executed and is on file. SUPERVISORS REQUESTS AND COMMENTS A. Three Way Stop Sign at Whiskey Creek After discussion, it was agreed that Mrs. Maline will bring a suggestion for a sign to the Board at the April meeting. B. Ratify Special Events Wage 16 1 1 A Mrs. Maline received requests for the following two events, and the Chair made the decision to allow them to take place. They were the Tour de Marco on February 24, and the Marco Half Marathon on March 17. Both of them took place before today's meeting. C. Special Events Policy On a MOTION by Mrs. Schewitz and a second by Corrie Grado, the two special event limit per year was unanimously approved by the Board. Mr. Urbancic will bring a Resolution to the Board at the April meeting for signature to modify Resolution 2013-1 on this issue. Mrs. Maline added for the Board that there were no complaints at the first event in February, and they left the area spotless. The second event the previous week had a complaint from one person with many different items, and they have already been addressed with the organizer. A letter of provisional acceptance will be sent to them next year. On a MOTION by Mrs. Schewitz and a second by Corrie Grado the Board unanimously approved the release of the deposits on both of these events. D. $9,000 Mulching Bill A mulching bill of $9,000, with the HOA also paying part of the project, was approved by the District Manager without required Board approval. Only Supervisors are allowed to spend money for the CDD, but the District Manager has the ability to approve an expense under$5,000, per the Resolution. Mrs. Maline stated that mulching is a line item in the Budget; Mrs. McFarland noted that a budget is a system to determine the annual assessment, but does not give approval for spending money. All three parts of the existing Resolution must be met for the District Manager to spend CDD funds without the Board's approval--this is not the case for this$9,000 expense. • On a MOTION by Mrs. McFarland and a second by Mrs. ***, the Board unanimously approved the payment of the$9,000 bill. It was reiterated that the Resolution must be followed in the future. AUDIENCE QUESTIONS AND COMMENTS In response to Mr. Krutisch's question about some work needed on the streets, at the April meeting four infrastructure items and costs will be discussed. Mr. Urbancic advised that the preliminary budget needed to be adopted prior to June 15. The budget hearing for adoption will be in July, so the preliminary budget will be prepared for the April meeting and a resolution accepting it will be passed at that time. FOLLOW UP LIST This item will become a part of the minutes going forward. 1 Mrs. Maline and Mrs. Grado will work together to find alternatives to C3 for the container plantings at the gatehouse. 2 Master Gardener follow up. 3. Gatehouse Roof Status SIPage 161 1 A 4 4. Gatehouse arms and control boxes 5. Update on street lighting. 6. Separate Landscaping Contracts for CDD and HOA 7. Voting on new Lease Agreement with HOA 8. Suggestions for Street sign at Whiskey Creek. 9. Resolution prepared by Mr. Urbancic regarding twice a year limit on special events at Key Marco. ADJOURNMENT With the agreement that the next meeting would be held on April 17th at 8:30 a.m.,the meeting was adjourned at 10:50 a.m. On a MOTION by Mrs. *** and a second by Mrs. McFarland. , ccretary Chair 61Page 1 6 1 1 A 5 Naples Heritage Community Development District Board of Supervisors o Peter J.Lombardi,Chairman ❑Peter V.Ramundo,Vice Chairman o Justin Faircloth,District Manager o Kenneth R.Gaynor,Assistant Secretary o Gregory L.Urbancic,District Counsel o Gerald G.James,Assistant Secretary o W.Terry Cole,District Engineer o Richard J.Leonhard,Assistant Secretary Meeting Agenda March 5,2019—9:00 a.m. 1. Roll Call 2. Public Comment on Agenda Items 3. Approval of the Minutes of the January 8,2019 Meeting 4. Old Business A. Master Association Club Expansion Update 5. New Business A. Distribution of the Proposed Fiscal Year 2020 Budget and Consideration of Resolution 2019-5 Approving the Budget and Setting the Public Hearing B. Vertex Aeration Proposal Sites 5 &6 C. Bentley Electric Proposal Sites 5 &6 6. Manager's Report A. Acceptance of Financial Statements B. FEMA Eligibility Determination C. Follow Up Items 7. Attorney's Report 8. Engineer's Report 9. Supervisors'Requests 10. Audience Comments 11. Adjournment The next meeting is scheduled for April 2,2019 District Office: Meeting Location: 210 N.University Drive,Suite 702 Naples Heritage Golf and Country Club Clubhouse Coral Springs,FL 33071 8150 Heritage Club Way 954-603-0033 Naples,FL 1 6 1 1 A 5 '.01LNafttr6 aid ? rwø NaptesNews,corn Published Daily Naples,FL 34110 Affidavit of Publication State of Florida Counties of Collier and Lee Before the undersigned they serve as the authority, personally appeared Natalie Zollar who on oath says that she serves as Inside Sales Manager of the Naples Daily News,a daily newspaper published at Naples,in Collier County, Florida;distributed in Collier and Lee counties of Florida;that the attached copy of the advertising was published in said newspaper on dates listed.Affiant further says that the said Naples Daily News is a newspaper published at Na- ples,in said Collier County,Florida,and that the said newspaper has heretofore been continuously published in said Collier County, Florida;distributed in Collier and Lee counties of Florida,each day and has been entered as second class mail matter at the post office In Naples,in said Collier County,Florida,for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person,or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for pulication in the said newspaper. Customer Ad Number Copyline P.o.# NAPLES HERITAGE CDD 2106411 Notice of Meetings N Pub Dates September 14,2018 . il _ • z; ALl : (Sig Ature of affiant) ruririrdiroworowormiabardowho "° KMOLEKMI6AS 1 Sworn to and subscribed before me I GG 14041 saga This September 14,2018 I '''••,,. `. ,' , ,,,,, ,,m. I \ g Va 1401 (Signature of affiant) 161 1A5 Notice of Meetings Naples Heritage Community Development District The Board of Supervisors of the Naples Heritage Community Development District will hold their meetings for Fiscal Year 2019 at the Naples Heritage Golf and Country Club Clubhouse,8150 Heritage Club Way, Naples, Florida at 9:00 a.m.as follows: November 6,2018 (Election day) January 8,2019 (second Tuesday) March 5.2019 A_pril 2,2019 May 7,2019 Meetings may be continued to a date and time certain which will be announced at the meeting. There may be occasions when one or more Supervisors will participate by telephone. At the meeting location there will be present a speaker telephone so that any interested person can attend the meeting at the meeting location and be fully informed of the discussions taking place either in person or by telephone communication. Any person requiring special accommodations at these meetings because of a disability or physical impairment should contact the District Manager's Office at least forty-eight(48)hours hrior to the meeting. if you are earing or speech impaired, please contact the Florida Relay Service by dialing 7-1- 1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Manager's Office. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made,including the testimony and evidence upon which such appeal is to be based. 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E2 0 O ƒ \ j / 0) � \ . e 4 4 2 7 2 ■ 5 E° W $ )\ • CcD 0 § c E kI 4 161 1A5 RESOLUTION 2019-5 A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT APPROVING THE BUDGET FOR FISCAL YEAR 2020 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW WHEREAS, the District Manager has heretofore prepared and submitted to the Board a proposed operating and/or debt service budget for Fiscal Year 2020;a copy of which is attached hereto,and WHEREAS,the Board of Supervisors has considered said proposed budget and desires to set the required public hearing thereon; NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT; 1. The budget proposed by the District Manager for Fiscal Year 2020 is hereby approved as the basis for conducting a public hearing to adopt said budget. 2. A public hearing on said approved budget is hereby declared and set for the following date,hour and place: Date: May 7,2019 Hour: 9:00 a.m. Place: Naples Heritage Golf&Country Club Clubhouse 8150 Heritage Club Way Naples,Florida Notice of this public hearing shall be published in the manner prescribed in Florida Law. Adopted this 5th day of March,2019. Pete f J.Lata - v"'"`" --- Chairman -. Jn Faircloth secretary 111 Q w U w .✓ 0 f1, r. 4 t 2 ig '53 73m Qm Na rn 4 c. 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O Qa y mcp 1 t m T O A N 1 t o>- -1 O \ u 1A d' Q pl P' o ti = o In 7 to 4 0 Z v \ 161 1A5 Vertex Water Features 2100 NW 33rd Street • Pompano Beach,FL 33069 Lake Aeration Systems&Floating Fountains 1-844-432-4303 • www.vertexwaterfeatures,corn January 23,2019 Mr.Justin Faircloth Naples Heritage CDD c/o Inframark Infrastructure Services 5911Country Lakes Drive Fort Myers,FL.33905 VIA EMAIL:iustin.faircloth@inframark.com RE: Aeration Proposal Aeration Maintenance Dear Mr.Faircloth: Vertex Water Features is pleased to offer a truly superior lake aeration system. Please find enclosed our proposal for your diffused aeration systems. With over 20 years'experience in lake management and aquatic biology,our professionals provide aeration systems constructed of the highest quality components in the industry. Proven technology, rugged dependability and high performance are the trademarks of Vertex Water Features. Our attention to detail and focus on quality insures our customers that Vertex aeration systems are the best in the business. Your systems will operate using a shore-mounted compressor that will deliver air to flexible membrane diffusers,located on the lake bottom, via'h inch self-weighted tubing. The air coming into the diffuser(s)will be broken into millions of small(1-3mm)bubbles,generating a lift of bottom water and creating a gentle boil at the surface. This "turning over"of your lake will vent harmful gases such as carbon dioxide and hydrogen sulfide,while allowing the absorption of beneficial oxygen-the lifeblood of a healthy lake. Also, enclosed is an agreement for MAINTENANCE of your AERATION equipment. You will find that the benefits of this service will extend the life of your system(s)and will help prevent the high cost of repair work. If you have any questions or need any additional information,please do not hesitate to call me at(844)432-4303. Sincerely, C(W3 Chris Byrne Sales Manager CB/dk Enclosure . )(QtI Aeration and Restoration . 1992 )2011 Custom Floating Fountains \AN NI IIk:RSAEY.��4" C 161 1A Agreement Page 1 of 2 Vertex Water Features 2100 N.W.33rd Street 1-844-432-4303 Pompano Beach,Florida 33069 www.vertexwaterfeatures.com *.+zn5"�t ."�'�5x �'�S sa' ' s ..f ,.: ms j .; ,i, «� � scra"'rwx' "Tx gifirita �'� ��^��n a �:.-.SEP i � s .a � e � S4 h� 'ase � `C��'"U,gM �^�'>�,.,;; Mr.Justin Faircloth #01384880 Naples Heritage CDD c!o Inframark Infrastructure Services 5911 Country Lakes Drive Fort Myers,FL.33905 239-245-7118 ext.301 justin.faircloth@inframark.com Date of proposal:January 23,2019 CB-AO See Attached Technical Specifications. TAX EXEMPT: Please provide a copy of your Tax Exemption Certificate. We are pleased to quote special pricing below and reserve the right to `progress bill". Quantity Description Amount Site#5 1 AIR 5 VBS Aeration System Wired 115 Volt $8,944.62 Includes 1700 Feet of BottomLineTM Weighted Supply Tubing. Includes Compressor Cabinet Sound Kit Includes 1 Remote Valve Box Includes 115 Feet of 1"PVC Pipe Includes 115 Feet of Trenching (Additional trenching will be priced per foot) Site#6 1 HF 7 VBS Aeration System Wired 115 Volt $12,633.95 Includes 3875 Feet of BottomLineTM Weighted Supply Tubing. Includes Compressor Cabinet Sound Kit Includes 1 Remote Valve Box Includes 115 Feet of 1"PVC Pipe Includes 115 Feet of Trenching (Additional trenching will be priced per foot) Total Due Net 30 Days $21,578.57 TAX EXEMPT 4 l x.. Agra ,+ ..V u The above price is effective for 6 months from the date of this proposal. If you are tax exempt,please attach a copy of your Tax Exemption Certificate with contract. Terms: 1. If Buyer does not directly own the areas and equipment where services are to be provided,Buyer warrants and represents that he has control of these areas and equipment to the extent that he may authorize the specified services and in the event of dispute of ownership agrees to defend,indemnify and hold Seller harmless for the consequences of such services. 2. SELLER, at its expense, shall maintain the following insurance coverages: Workman's Compensation (statutory limits), General Liability, Property Damage, Products and Completed Operations Liability and Automobile Liability. IVF 1611A : Agreement Page 2 of 2 3. The BUYER may terminate this contract in whole or in part upon notice in writing to SELLER. The BUYER shall pay the SELLER the contract price for all products which have been completed prior to termination,and the cost of material or work in process,applicable taxes,plus a reasonable profit thereon. 4. SELLER warrants that the products sold hereunder shall be free from defects in material and workmanship. SELLER's liability shall be limited solely to replacement or repair,and SELLER shall not be liable for any consequential damages nor for any loss,damages or expenses directly or indirectly arising in connection with the purchase or use of the products. 5. All amounts remaining due and owing 30 days after billing by SELLER shall bear interest at the rate of 1.5% per month until paid in full. BUYER agrees to pay all costs of collection, and any other actions required to remedy a material breach of this contract including reasonable attorney's fees. 6. This Agreement constitutes the entire agreement of the parties hereto and no oral or written alterations or modifications of the terms contained herein shall be valid unless made in writing and accepted by an authorized representative of both SELLER and the BUYER. Buyer's Responsibilities CUSTOMER to provide final voltage as specified above to completed compressor at lakeside. CUSTOMER will be responsible for the supply,trenching and installation of the power to the compressor cabinet. TO PREVENT A FISH KILL, VERTEX HAS ESTABLISHED THE FOLLOWING START-UP PROCEDURE.THIS SHOULD TAKE 7 DAYS: • Turn on system and operate for 30 minutes. • Turn off the system for remainder of the day. • Restart the system the next day and operate for 60 minutes.Turn off system for the remainder of day. • Each day double the operating time from the previous day until the system is running continuously. Please initial here if you would like Vertex to perform the above start-up procedure for a fee of$110.00. PERMITTING: It is the PURCHASER's obligation to secure required permits and/or approvals from local authorities prior to installation of the diffuser. WARRANTY:VERTEX will repair or replace,from date of install,any defective parts for a period of 3 years and diffuser unit S years. Please provide the legal name and address of the owner of the property where the contracted work will be completed. Sign and print your name. The information below will be used to file a Notice to Owner(NTO)of the property. This formal notice is a standard procedure and explains that the owner is responsible for payment of the contracted services. Property Owner(s): Owner Address: Owner Phone#: Vertex Water Features'Signature Date Authorized Customer's Signature Title Print Name Date Print Company Name Page 1 of 1 Vertex Water Features 16 I 1 A 5 2100 N.W.33rd Street 1-844-432-4303 Pompano Beach,Florida 33069 www.vertexwaterfeatures.com Aeration Maintenance Agreement—Add-On This Agreement made the date set forth below,by and between Vertex Water Features,a Florida Corporation, hereinafter called"Vertex",and Mr.Justin Faircloth Add-On To Master Agreement: #01384880 Naples Heritage CDD c/o Inframark Infrastructure Services Master Agreement's Anniversary Date:01/01/2020 5911Country Lakes Drive Fort Myers,FL.33905 NOTE: Vertex will schedule ADD-ON maintenance to 239-245-7118 ext.301 coincide with current Aeration Maintenance Schedule. justin.faircloth@inframark.com Date of proposal:January 23,2019 CB-AO hereinafter called"Customer".The parties hereto agree as follows: 1. Vertex agrees to perform aerator maintenance in accordance with the terms and conditions of this Agreement at the above-named site. 2. Treatment Schedule Per Master Agreement. SEMIANNUAL(2)maintenance visits,as required(approximately once every 180 days). Additional visits will be billed at time and materials. 3. CUSTOMER agrees to pay Vertex,its agents or assigns,the following sum for aerator maintenance: Two(2)Vertex Aeration Systems: $323.00 Semiannually Site#5:One AIR 5 VBS Site#6:One HF 7 VBS Includes Management Reporting TAX EXEMPT Vertex Maintenance Agreement includes the following Compressor Services ...... QuietAir.M Cabinet Services • Replace compressor head gasket,piston cups and/or vanes,as • Inspect and lubricate cooling fan. needed to maintain required air volume&pressure output. • Remove excessive grass/weed growth from around • Adjust air manifold and pressure relief valves to insure compressor cabinet(s)to maintain optimal air flow optimal performance. and operating temperatures. • Replace external air filter twice per year. • Application of fire ant bait around cabinet,if • Replace internal air filters once per year. necessary. • Clean muffler assembly and filter. I • Clean cabinet interior. • Check and adjust compressor,CFM and PSI calibrate pressure • Lubricate cabinet hinges and barrel lock. relief valve. • Test and reset CFI circuitry. AirStationTM Diffuser Services I BottomLineTM Air Line Services • Flex clean and adjust each AirStationTM diffuser assembly,for prod • Inspect and repair,airline supply tubing and air flow and optimalperformance. ;_ ....._fittings. No parts or special repairs are included in our service other than those parts specified above. Additional repairs will be invoiced separately. By charging for maintenance,Vertex does not assume responsibility for parts failure and repair costs not covered above. The above price is effective for 6 months from the date of this proposal. This Agreement shall have as its effective date the first day of the month in which services are first rendered to CUSTOMER. This Addon Aeration Maintenance Agreement and its Terms&Conditions(as per your Master Agreement)are entered into in Broward County,Florida, which the patties agree is the place of payment and the situs jurisdiction in the event of dispute. Vertex Water Features'Signature Date Customer/Authorized Agent's Signature Title Checks made payable to Vertex Water Features,Inc. Print Name Date TAX EXEMPT:If you are tax exempt,please provide a copy of your Tax Exemption Certificate Print Company Name ib11A5 Your Custom Vertex Aeration System Design Specifications Lake Solutions Ver. 17 May 2016 Customer Name: Naples Heritage CDD Contact Name: Mr. Justin Faircloth Site Name/Number: Site 5 Date: January 17, 2019 Vertex Biologist: Tamerra Jones Hering Surface Acres: 5.00 Perimeter Feet: 2,527 Slope Ratio Relative to 1 3.0 Average Center Depth: 12.0 Average Depth 9.5 Circulation Constraint Percentage 0.0 Total Acre Feet 47.5 Lake Volume (Gallons) 15,467,680 Monthly Influent Volume (Gallons) 0 Total Volume Requiring Aeration (Gallons) 15,467,680 GPM Per AirStation 3,608 Gallons Pumped / Day 25,978,545 System Working Pressure (PSI) 9.2 Air Delivery Per AirStation at Depth(CFM) 1.7 Number of CoActive AirStations Specified: 5 Complete Turnovers/Day 1.68 Terminology Surface Acres: Total Surface Acres of Entire Water Body Perimeter Feet: Distance in Feet Along The Shoreline Around the Water Body Bottom Slope Ratio : Distance in Feet From Shoreline For Each Foot Increase in Depth Average Center Depth: Average of Depth Readings in Deepest Areas Average Depth Average Depth of Entire Lake in Feet Circulation Contraint% Reduced Circulation Due to Narrow Lake Areas, Islands, Etc. Total Acre Feet: An Acre Foot Equals One Acre One Foot Deep Lake Volume : Volume of The Entire Water Body Expressed in U.S. Gallons Influent Volume: Water Flowing into Lake that Requires Additional Aeration Capacity GPM: Gallons of Water Pumped Per Minute Gallons Pumped/ Day: Total Gallons of Water Pumped by All AirStations Per Day PSI Pounds Per Square Inch CFM Cubic Feet Per Minute #CoActive AirStations: Recommended Number of AirStations For Proper Aeration Turnovers/Day: Number of Times Per Day the Entire Volume of The Water Body is Pumped From the Lake Bottom to The Lake's Surface Vertex Water Features 2100 NW 33rd Street, Pompano Beach, Florida 33069 Te1:800-432-4302/Fax:954-977-7877 www.vertexwaterfeatures.com Copyright Vertex Water Features 2016 161 1A5 Your Custom Vertex Aeration System Design Specifications Lake Solutions Ver. 17 May 2016 Customer Name: Naples Heritage CDD Contact Name: Mr. Justin Faircloth Site Name/Number: Site 6 Date: January 17, 2019 Vertex Biologist: Tamerra Jones Hering Surface Acres: 7.92 Perimeter Feet: 4,248 Slope Ratio Relative to 1 3.0 Average Center Depth: 12.0 Average Depth 9.3 Circulation Constraint Percentage 0.0 Total Acre Feet 74.0 Lake Volume (Gallons) 24,104,535 Monthly Influent Volume (Gallons) 0 Total Volume Requiring Aeration (Gallons) 24,104,535 GPM Per AirStation 3,269 Gallons Pumped /Day 32,955,165 System Working Pressure (PSI) 10.7 Air Delivery Per AirStation at Depth(CFM) 1.5 Number of CoActive AirStations Specified: 7 Complete Turnovers/ Day 1.37 Terminology Surface Acres: Total Surface Acres of Entire Water Body Perimeter Feet: Distance in Feet Along The Shoreline Around the Water Body Bottom Slope Ratio : Distance in Feet From Shoreline For Each Foot Increase in Depth Average Center Depth: Average of Depth Readings in Deepest Areas Average Depth Average Depth of Entire Lake in Feet Circulation Contraint% Reduced Circulation Due to Narrow Lake Areas, Islands, Etc. Total Acre Feet: An Acre Foot Equals One Acre One Foot Deep Lake Volume : Volume of The Entire Water Body Expressed in U.S. Gallons Influent Volume: Water Flowing into Lake that Requires Additional Aeration Capacity GPM: Gallons of Water Pumped Per Minute Gallons Pumped /Day: Total Gallons of Water Pumped by All AirStations Per Day PSI Pounds Per Square Inch CFM Cubic Feet Per Minute #CoActive AirStations: Recommended Number of AirStations For Proper Aeration Turnovers/Day: Number of Times Per Day the Entire Volume of The Water Body is Pumped From the Lake Bottom to The Lake's Surface Vertex Water Features 2100 NW 33rd Street, Pompano Beach, Florida 33069 Tel:800-432-4302/Fax:954-977-7877 www.vertexwaterfeatures.com Copyright Vertex Water Features 2016 Q a--a 110 ,,,,,4v-,-,,..,,,,,,,,, a 7 "' ;� -}} .••,,,,--_,.--- C3NI,1 'r 7,:rre'',.'..*4,,r, 4 44,14. ...'4.',....r 1E4 t''.1 r.,.-..,trt- ,•:,„,!-,-N,,,,..c.i., , .,,,„, •.. ,,,,,, ,...„...,- r ,r vI ::.:.. l'4 4'7', 77%47,..11.'4:rr. 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I� ' 5 d' M0 r' Vim, COC2OMh CO 6' r a. k tiNin � T.- - o r L R g › q N V r'.4, V I- 01 y 2 N M cco . ! Hi O Q. �" •V H d C '++ 7:. 01 ITE .. a � u u CD a. `� aaa 0 s i1`` I a a 161 1 A 5 Vertex Water FeaturesVWith tex Pond and Lake Aeration MicronBubbleT"' BOTTOM AERATION Technology . Al R5 XL2TM 'The Vertex Air5 XL2TM pond aerator is a super-efficient, affordable and safe system. In a typical pond, an Air5 I XL2TM can aerate approximately 4-7 acres depending on shape, slope, oxygen demand and other factors.Two 1/2hp (0.75kW) BrookwoodTM SafeStartTM compressors, housed I ' 11''=° in our rustproof aluminum outdoor cabinet, feed five ,R° , bottom mounted CoActive AirStationsTM utilizing Vertex's ' � MicronBubbleTM technology.The rising force of millions of i �1 , <, ' - bubbles circulates the entire water column,entraining bottom water up to the surface allowing vital oxygen to be absorbed and poisonous gasses expelled. With no electricity in the 1111 water,Vertex's aeration systems are safe for any rype of water recreation. Our systems have a full 3-year Vertex warranty, excluding s wearable parts (air filters and compressor maintenance kits) Al R5 XLZ plus a Limited Lifetime warranty against rust and corrosion on the cabinet, 5-year warranty on the AirStationsmt and a Cabinet shown is representative, 15-year warranty on BottomLinerm supply tubing. actual system may be different. Lam/"��"��/1/ CC\�1/US . FEATURES `� AIRSTATIONXL2TM QUIETAIRTM CABINET BENEFITS TO THE LAKE •Total pumping capacity of up to •Class"A"GFCI protection on all •High pumping rate easily penetrates 21,000 GPM 115v circuits stratification layers •Ten 9"flexible membrane discs with •Powder coated aluminum for a •Circulates entire water column MicronBubbleTM technology durable attractive finish •Increases oxygen levels throughout •Shallow water Airstation optional for •Two high capacity 290 CFM fan water column depths lower than 8' •Easy access design with cam lock •Promotes beneficial bacteria growth •Self-cleaning,low maintenance •Easy plug-in connection to waterside •Prevents low oxygen fish kills • Powder-coated stainless steel self- electrical service •Reduces nutrient levels and associated sinking base unit designed to prevent •Disconnect switch algae growth sinking into soft bottom sediments • Heavy duty,light weight mounting •Oxidizes/reduces bottom muck • 5-year"No Questions"warranty pad included •Expands oxygenated habitat for BROUKWODUTM COMPRESSOR •Sound dampening kit optional improved fisheries • Limited lifetime warranty against rust •Reduces aquatic midge and mosquito •3-year Vertex warranty,excluding insect hatches wearable parts(air filters and BOTI'OMLINE1MTUBING •Eliminates foul odors from compressor maintenance kits) undesirable dissolved gases •Vertex SafeStartTM Technology •Over-sized I.D.for high flow •Safe entry—no electricity in the water •UL, 115v or 230v,35 Max PSI • Self-weighted for easy installation •Thermal overload protection •Available in 100'and 500'increments •Extremely energy efficient •(2)1/2hp(0.75kW):low electrical costs • 15-year Vertex warranty •2-3 year extended duty cycle between scheduled maintenance 161 1A5 SPECIFICATIONS:AIR5XL2TM LAKE AERATION SYSTEM BROOKWOODTNI COMPRESSOR Two 1/2hp (0.75kW), 115v or 230v, Single Phase piston type compressor. Built - •,,y�%Y y.? for continuous 24/7 operation and equipped with Vertex SafeStartTM technology &--.----,4--,--,e, -' - ;�, allowingauto restart under maximum ratedpressure without motor damage. c '`�t , � ,,,":; Super-duty BrookwoodTM compressors incorporate upgraded rotors, stators, valve .- \� ' plates,bearings and capacitors and are thermally protected,oil-free,and require no ir 'w\�� lubrication;just periodic cleaning of included washable air filter.Extended duty cycle \ is approximately 2-3 years for compressor maintenance,about 2 to 3 times the duty -t - cycle of ordinary piston and rotary vane compressors.All BrookwoodTM SafeStartTM t:',.,-,---, l compressors carry a 3-year Vertex warranty,excluding wearable parts(air filters and �✓ 1 go compressor maintenance kits). WENT. Tat C(I11S QUIETAIR CABINET '� ,a ii, 4i,_ ,li; Enclosure comes equipped with cam lock for security,fully gasketed and constructed i u of aluminum with gray electrostatically-bonded powder coating to provide Limited • '� _ Lifetime warranty against cabinet rust and corrosion. Enclosure furnished with ~ g ti�i!!!�!Z uT stamped ventilation grills to insure forced air circulation and an integral coolingfan ` '�"x^: ■'�� g ' st- •-1r with thermal protection,producing 290 CFM to guard against excessive compressor 1A �' operating temperatures. Cabinet provided with HDPE mounting pad. Enclosure iII-I.'1- -i comes with class a GFCI protection on both the compressor and fan circuits.Quick disconnect switch included. Side mounted muffler box and additional insulation — optional for quiter operation. I 24.50"W x 17.75"L x 21.16"H ,,---2_.--L7_,----. .\\\,� r AIRSTATION XL2TM ASSEMBLY / � , Diffuser station consists of two self-cleaning,9"diameter,flexible membrane diffusers \ „____. `� of EPDM compound with 100%rebound memory,each producing millions of fine / \ 500 to 3000 micron bubbles - the majority 500 to 1000 microns. Each diffuser 'j. `,' 4-.10.25"> station base unit is made of powder-coated stainless steel and designed to prevent + k l settling into soft bottom sediments. AIRSTATIONFM is designed with adjustable \\�,\�\ /// diffuser riser to accommodate any site requirements.AirStations are independently -( tested and verified to provide stated pumping rates.5-year warranty. �-/ 14.375"W x 18.625"L x 8.375"H BOTTOMLINETM SUPPLY TUBING HIGH WALL THICKNESS Self-weighted, direct burial submersible tubing for connection from compressor to 0 O) diffuser stations.Tubing is flexible PVC composite construction for use with standard BothmLi ne rM PVC solvent weld cement and insert fittings.Tubing has 0.58" I.D. and high wall / thickness for long term durability and protection against punctures.Remains flexible , LETTERING EVERY 12" in cold temperatures. AVAILABLE IN 100'AND 500'LENGTHS Install all electrical equipment in accordance Vertex Mater Features with Article 682 of the National Electrical Code 8 and all local codes.Vertex Water Features Pond and Lake Aeration reserves the right to improve and change our designs and/or specifications of our aerators (844)432-4303•info@vertexwaterfeatures.com without notice or obligation. ©Vertex Water Features rev.051116 www vertexwaterfeatures.com 161 1A5 Vertex Water FeaturesWith Vertex Pond and Lake Aeration MicronBubble'"' BOTTOM AERATION Technology , . w� HF7 XL2TM The al]new Vertex HF7 XL2 pond aerator is a superefficient, affordable system designed to maximize aeration in 6-9 acre w ponds depending on shape,slope,oxygen demand,and other factors. Two 3/4hp (1.12kW) super-duty Brookwood`' twin cylinder HighFlowTM series compressors, housed •'V in our rustproof aluminum outdoor cabinet, feed seven ` a .. .' bottom mounted CoActive AirStationsTM utilizing Vertex's 1�3 f , ir MicronBubbleTM technology. The rising force of millions '- " of bubbles circulates the entire water column, entraining r' 3 bottom water up to the surface allowing vital oxygen to be absorbed and poisonous gasses expelled.With no electricity „ in the water,Vertex's aeration systems are safe for most any type of water recreation. T Our systems have a full 3-year Vertex warranty, excluding wearable parts (air filters and compressor maintenance kits) HF7 XL2 plus a Limited Lifetime warranty against rust and corrosion on the cabinet, 5-year warranty on the AirStationsTM and a Cabinet shown is representative, 15-year warranty on BottomLineTM supply tubing. actual system may be different0 . olenTe cauS FEATURES m AIRSTATIONXL2Tm QUIETAIRTM CABINET BENEFITS TO THE LAKE •Total pumping capacity of up to • Class"A"GFCI protection on all •High pumping rate easily penetrates 27,100 GPM 115v circuits stratification layers •Fourteen 9"flexible membrane discs • Powder coated aluminum for a • Circulates entire water column with MicronBubbleiM technology durable attractive finish • Increases oxygen levels throughout •Shallow water Airstation optional for •Two high capacity 290 CFM fan water column depths lower than 8' • Easy access design with cam lock •Promotes beneficial bacteria growth •Self-cleaning,low maintenance •Easy plug-in connection to waterside • Prevents low oxygen fish kills •Powder-coated stainless steel self- electrical service •Reduces nutrient levels and associated sinking base unit designed to prevent • Disconnect switch algae growth sinking into soft bottom sediments • Heavy duty,light weight mounting • Oxidizes/reduces bottom muck • 5-year"No Questions.'warranty pad included • Expands oxygenated habitat for • Sound dampening kit optional improved fisheries BROOKWOODTM COMPRESSOR •Limited lifetime warranty against rust • Reduces aquatic midge and mosquito • 3-year Vertex warranty,excluding insect hatches wearable parts(air filters and BOTTOMLINErMTUBING • Eliminates foul odors from compressor maintenance kits) undesirable dissolved gases •Vertex SafcStartTM'technology •Over-sized LD.for high flow •Safe entry—no electricity in the water •UL, 115v or 230v,25 Max PSI •Self-weighted for easy installation • •"thermal overload protection •Available in 100'and 500'increments Extremely energy efficient • (2)3/4hp(1.12kW):low electrical costs • 15-year Vertex warranty •2-3 year extended duty cycle between scheduled maintenance 1 6 1 1 A 5 SPECIFICATIONS: HF7 XL2TM LAKE AERATION SYSTEM BROOKWOODT"t COMPRESSOR Two 3/4h (0.75k 115v or 230v, Single Phasepiston a compressor Built �' � " P �, g tyP P for continuous 24/7 operation and equipped with Vertex SafeStartTM technology ; ;"� .-.1 - ,6';',,;<-:' allowing auto restart under maximum rated pressure without motor damage. �' 1 -� Super-duty BrookrvoodTM compressors incorporate upgraded rotors, stators, valve1 plates, bearings and capacitors and are thermally protected,oil-free,and require no (� lubrication;just periodic cleaning of included washable air filter.Extended duty cycle \ ��%'�, t' ., is approximately 2-3 years for compressor maintenance,about 2 to 3 times the duty r _ 1 ,'� cycle of ordinary piston and rotary vane compressors.All BrookwoodTM SafeStarrTM ' �Yr qp�, compressors carry a 3-year Vertex warranty,excluding wearable parts(air filters and "�f compressor maintenance kits). e( TOUS tA 1 "III=Ei — QUIETAIRT"I CABINET LM! L i i: iii? .,. .,, _I_ a Enclosure comes equipped with cam lock for security,fully gasketed and constructed a! � � - of aluminum with gray electrostatically-bonded powder coating to provide Limited • ' _ Lifetime warranty against cabinet rust and corrosion. Enclosure furnished with �- moo - -- 1pa stamped ventilationgrills to insure forced air circulation and an integral coolingfan �'7L'� � u Pe g 1i- +�/ _ with thermal protection,producing 290 CFM to guard against excessive compressor �,��;.�.�` % operating temperatures. Cabinet provided with HDPE mounting pad. Enclosure is.�-.- m s... ' J comes with class a GFCI protection on both the compressor and fan circuits.Quick disconnect switch included. Side mounted muffler box and additional insulation optional for quiter operation. U 44.50"W x 17.75"L x 21.16"H AIRSTATION XL2T" ASSEMBLY Diffuser station consists of two self-deaning,9"diameter,flexible membrane diffusers (,,,,.._ -----)1 ?----- of EPDM compound with 100%rebound memory,each producing millions of fine 500 to 3000 micron bubbles - the majority 500 to 1000 microns. Each diffuser ` ``4 10.25"-> station base unit is made of powder-coated stainless steel and designed to prevent \\•' settling into soft bottom sediments. AIRSTATIONTM is designed with adjustable ` /// diffuser riser to accommodate any site requirements.AirStations are independently tested and verified to provide stated pumping rates.5-year warranty. 14.375"Wx18.625"Lx8.375"H BOTTOMLINET"t SUPPLY TUBING HIGH WALL THICKNESS Self-weighted, direct burial submersible tubing for connection from compressor to /O� diffuser stations.Tubing is flexible PVC composite construction for use with standard O Bottom Line _M PVC solvent weld cement and insert fittings.Tubing has 0.58" I.D. and high wall / \i thickness for long term durability and protection against punctures.Remains flexible LETTERING EVERY 12" in cold temperatures. AVAILABLE IN 100'AND 500'LENGTHS Install all electrical equipment in accordance ,Vertex Water Features with Article 682 of the National Electrical Code and all local codes.Vertex Water Features Pond and Lake Aeration reserves the right to improve and change our designs and/or specifications of our aerators (844)432-4303•info@vertexwaterfeatures.com without notice or obligation. www.vertexwaterfeatures.com ©Vertex Water Features rev.051116 1611A5 y��rw+ ■..- INDUSTRIAL BENTLEY C Q. ELECTRICAL CONTRACTORS COMMERCIAL Phone: (239) 643-5339 Fax: (239) 643-3685 of Naples, Florida, Inc. PO. BOX 10572 • NAPLES, FLORIDA 34101 February 21,2019 Naples Heritage CDD ao Inframark 5911 Country Lakes Dr. Ft Myers,FL 33905 Attn:Justin Faircloth Re:Lake Aerators#5 and 6 Hi Justin, We propose to furnish labor and material to do the following electric work: 1. Install a metered service next to FPL transformer and furnish a 110-volt GFI outlet in a weather-proof enclosure. 2. Secure necessary permits and inspections. Total Job: $3740.00 Thank you for the opportunity to submit this proposal, should you have any questions regarding this please contact my office at 239-643-5339. Sincerely; Jo n F field Supervisor Bentley Electric Company ,f�I �- Accepted by/Date 1 6 1 1 A 5 NAPLES HERITAGE Community Development District Financial Report January 31,2019 Prepared by 6INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES 161 1A5 NAPLES HERITAGE Community Development District Table of Contents FINANCIAL STATEMENTS Balance Sheet Page 1 Statement of Revenues,Expenditures and Changes in Fund Balances General Fund Page 2 SUPPORTING SCHEDULES Non-Ad Valorem Special Assessments Page 3 Cash and Investment Balances Page 4 Check Register Page 5 161 1A5 NAPLES HERITAGE Community Development District Financial Statements (Unaudited) January 31,2019 1 6 1 1 A 5 NAPLES HERITAGE Community Development District Genera/Fund Balance Sheet January 31,2019 ACCOUNT DESCRIPTION TOTAL ASSETS Cash-Checking Account $ 90,904 Investments: Money Market Account 7,114 Deposits 700 TOTAL ASSETS $ 98,718 LIABILITIES Accounts Payable $ 8,933 TOTAL LIABILITIES 8,933 FUND BALANCES Nonspendable: Deposits 700 Assigned to: Operating Reserves 19,200 Unassigned: 69,885 TOTAL FUND BALANCES $ 89,785 TOTAL LIABILITIES&FUND BALANCES $ 98,718 Report Date:2/22/2019 Page 1 1611A5 NAPLES HERITAGE Community Development District General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending January 31,2019 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE(4) AS A%OF JAN-19 JAN.19 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL REVENUES Interest-Investments $ 100 $ 33 5 383 $ 350 383.00% $ 8 $ 168 Interest-Tax Collector - - 37 37 0.00% - 37 Special Assmnts-Tax Collector 99.872 91,372 90,907 (465) 91.02% 3,700 7,405 Special Assaults-Discounts (3,995) (3,655) (3,534) 121 88.46% (148) (201) 'TOTAL REVENUES 95,977 87,750 87,793 43 91.47% 3,560 7,409 EXPENDITURES Administration PIR-Board of Supervisors 5,000 2,000 2,000 - 40.00% 1,000 1,000 FICA Taxes 383 153 153 - 39.95% 77 77 ProfServ-Engineering 2,000 - - - 0.00% - - ProfServ-Field Management 795 - - 0.00% - - ProfServ-Legal Services 2,000 2,000 2,841 (841) 142.05% . - ProfServ-Mgmt Consulting Sery 21,948 7,316 7,316 - 33.33% 1,829 1,829 ProfServ-Property Appraiser 1,498 1,498 1,199 299 80.04% - - ProfServ-W eb Site Maintenance 636 212 212 - 33.33% 53 53 Auditing Services 3,000 - - - 0.00% - - Postage and Freight 1,500 500 236 264 15.73% 125 114 Insurance-General Liability 8.911 8,911 7,747 1,164 86.94% • - Printing and Binding 650 217 928 (711) 142.77% 54 481 Legal Advertising 2,500 295 249 46 9.96% - Misc-Bank Charges 660 220 182 38 27.58% 55 46 Misc-Assessmnt Collection Cost 1,997 1,827 1,747 80 87.48% 74 144 Misc-Contingency 376 - - - 0.00% - - Misc-Web Hosting 501 167 414 (247) 82.63% . - Office Expense 41D 137 33 104 8.05% 34 - Annual District Filing Fee 175 175 175 - 100.00% - - Total Administration 54,940 25,628 25,432 196 46.29% 3,301 3,744 Field Contracts-Fountain 700 350 174 176 24.86% - - Contracts-Aerator Maintenance 682 140 140 - 20.53% 140 140 Electricity-Aerator 2,76D 920 791 129 28.66% 230 205 R&M-Fence 503 - - - 0.00% - - Misc-Contingency 26,195 - - - 0.00% - - Total Field 30,837 1.410 1.105 305 3.58% 370 345 Reserves Reserve-Fountain 200 - - - 0.00% - - Reserve-Roads and Lakes 10,000 4,395 4,395 - 43.95% 4,395 4,395 Total Reserves 10,200 4,395 4,395 - 43.09% 4,395 4,395 'TOTAL EXPENDITURES&RESERVES 95,977 31,433 30,932 501 32.23% 8,066 8,484 Excess(deficiency)of revenues Over(under)expenditures - 56,317 56,861 544 0.00% (4,506) (1.075) Net change in land balance $ - $ 56,317 $ 56,861 $ 544 0.00% $ (4,506) $ (1,075 FUND BALANCE,BEGINNING(OCT 1,2018) 32,924 32,924 32,924 FUND BALANCE,ENDING $ 32,924 $ 89,241 $ 89,785 • Report Date:2/2212019Page 2 1 6 1 1 A 5 NAPLES HERITAGE Community Development District Supporting Schedules January 31,2019 i I i611A5 NAPLES HERITAGE Community Development District Non-Ad Valorem Special Assessments-Collier County Tax Collector Monthly Collection Distributions For the Fiscal Year Ending September 30,2019 Discount/ Gross Date Net Amount (Penalties) Collection Amount Received Received Amount Costs Received Assessments Levied $ 99,875 Allocation% 100% 11/08/18 $ 580 $ 33 $ 12 $ 625 11/16/18 11,878 505 242 12,625 11/30/18 30,959 1,315 632 32,906 12/10/18 19,522 830 398 20,750 12/24/18 15,627 649 319 16,596 01/25/19 7,060 201 144 7,405 TOTAL $ 85,626 $ 3,533 $ 1,747 $ 90,907 COLLECTED 91.0% TOTAL OUTSTANDING $ 8,968 Report Date:2/22/2019 Page 3 1611A5 NAPLES HERITAGE Community Development District Cash and Investment Balances January 31,2019 ACCOUNT NAME BANK NAME YIELD MATURITY BALANCE GENERAL FUND Checking Account-Operating SunTrust 0.07% N/A $ 90,904 Money Market Account BankUnited 1.75% N/A 7,114 Total $ 98,018 Report Date:2/22/2019 Page 4 L Q e..l O U) 0 0 0 07 O U) N O O O O M O e) N U) 0) 00000 O d' O M m 0 0 CO O N (O O N i� 0 0 0 0 .- O N CO O N. n fs. 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J o 0 0 0 0 0 0 0 0 0 0 0 8 8 8 8 8 0 0 0 0 $ 0 0 0 0 CO C = 0 0 0 0 0 0 0 0 0 0 0 0 0❑ 0❑ 0❑ 0 0 0 0 0 Iii E 3 0 a . . . 0 la 4 O 0 O W C 0 0 0 0 0 0 O C O 0 C O O o O 0 0 C C 0 0 0 0 0 0 Z V LL z o O o O o o O O O o O o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Page 5 161 A 5 Federal Emergency Management Agency FEMA4337-DR-FL Florida Recovery Office 6021 South Rio Grande Ave. emir* Orlando,F132809 yf FEMA Juno ste) January 31,2019 Mr. Jared Moskowitz,Director Florida Division of Emergency Management 2555 Shumard Oak Boulevard Tallahassee,Fl 32399-2100 Justin Faircloth Naples Heritage Community Development District 5911 Country Lakes Drive C/O Severn Trent Ft Myers,FL 33905 Re:FEMA Public Assistance Eligibility Determination—Naples Heritage Community Development District,PA ID 021-U4XUL-000,FEMA-4337-DR-FL,Project 8853 Dear Mr. Moskowitz and Mr. Faircloth: The Department of Homeland Security's Federal Emergency Management Agency(FEMA)has determined that the facility is ineligible for Public Assistance funding. Please see the enclosed FEMA Public Assistance Determination Memorandum for detailed information. Under the Robert T. Stafford Disaster Relief and Emergency Assistance Act and applicable regulations,the Naples Heritage Community Development District is entitled to appeal this eligibility determination. The Applicant may appeal this determination to the FEMA Region 4 Regional Administrator pursuant to 44 CFR§206.206. The appeal must:(1)contain documented justification supporting the Applicant's position,(2)specify the monetary figure in dispute,and(3) cite the provisions in federal law,regulation,or policy with which the Applicant believes the initial action was inconsistent. The Applicant should also include a current email address to receive electronic correspondence. An appeal must be submitted to the Florida Division of Emergency Management(Recipient)by the Applicant within 60 days of the Applicant's receipt of this letter. The Pass-Through Entity transmittal of that appeal,with a written recommendation,is required to be submitted to Region 4 within 60 days of receiving the Applicant's letter. Lastly,as FEMA will not accept additional information after issuance of the Regional Administrator's first appeal decision,the Applicant must submit all relevant supporting information with its first appeal. For reference,a current index of documents relevant to this determination is enclosed. www.fema.gov 1 6 1 1 A 5 Mr.Moskowitz and Mr. Faircloth January 31,2019 Page 2 If you have any questions,please contact Allison McLeary,Florida Division of Emergency Management Appeals Officer, 850-815-4417. Sincerely, Roger Jones Infrastructure Branch Director Federal Emergency Management Agency FEMA 4337-DR-FL Enclosures: FEMA PA Eligibility Determination Memorandum 1 6 1 1 A 5 ELIGIBILITY DETERMINATION MEMORANDUM Naples Heritage Community Development District FEMA-4337-DR-FL PA ID 021-U4XUL-00 Applicant ❑ State Agency El Local Government ❑ Tribe ❑ Private Nonprofit Type Grants Manager: Only fill our this section if the EMMIE: Onlyfill out this section if the project project is in Grants Manager. worksheet is in EMMIE. Project No. 8853 EMMIE Project N/A Worksheet No. Version No. Version No. EMMIE Project Damage Cost 39116 Inventory No. Total Amount N/A Obligated Project Title Debris Removal 0 Large Category of Project Size El Small (Potentially subject toWork A Net Small Project Overrun appeal) Issue(s): Debris removed from Golf Course,not legal responsibility of Applicant and not open to general public Amount at $9,860 0 Applicant Eligibility Issue Eligibility Issue El Facility Eligibility Amount $9,860 Type(s) 0 Work Eligibility Denied ❑ Cost Eligibility Issue Keywords) Legal Responsibility—Facility not open to the general public Project Description: Hurricane Irma caused strong winds,torrential rain and tidal surge which resulted in extensive damage throughout Florida. The incident period for this disaster is September 04,2017,through October 18,2017. The widespread damage resulted in a major disaster declaration FEMA-4337- DR-FL)on September 10,2017. This disaster declaration,as amended,authorized Public Assistance in all Florida counties. The Naples Heritage Community Development District(Applicant)is a Special Government District. The Applicant owns and maintains systems and facilities for roads,water management, water supply,sewer,street lights,security,parks,and recreational facilities within their District. The Applicant is requesting FEMA funding for costs to remove vegetative debris from damaged trees on the Golf Course(Facility)as a result of the declared incident. The Applicant claimed costs to remove and chip damaged trees on the golf course in the amount of$9,600 as well as $260 to recycle the vegetation for a total cost of$9,860($9,600+$260=$9,860). In July of 1997,the Applicant entered into a Facilities Operation and Maintenance Agreement (Agreement)with the Naples Heritage Golf and Country Club,Inc.,(Club)which states which Page 1 of 4 1 6 1 1 A 5 systems and facilities the Club is responsible for operating and maintaining, specifically roads including all landscaping and sidewalks,irrigation water facilities not owned by Collier County, security including guardhouses,water management and drainage,parks,common areas,and recreation areas.' Issue: Is the Applicant's debris removal eligible for Public Assistance funding if it is not the responsibility of the Applicant and the Facility is not accessible to the general public? Applicable Law,Regulations,and FEMA Policy The Robert T.Stafford Disaster Relieft and Emergency Assistance Act,Public Law 93-288, Stafford Act,as amended: §406,Repair,Restoration,and Replacement of Damaged Facilities. (a)Contributions— (1)In General.--..... (A)to a State or local government for the repair,restoration,reconstruction,or replacement of a public facility damaged or destroyed by a major disaster and for associated expenses incurred by the government. Title 44 of the Code of Federal Regulations(C.F.R.)October 1,2016: §206.223(a)(1)General Work Eligibility (a) General. To be eligible for financial assistance at item of work must: (1) Be required as the result of the emergency or major disaster event. FEMA Public Assistance Program and Policy Guide FP-104-009-2(April 2018)(PAPPG): CHAPTER 2: Public Assistance Program Administration Section II: Applicant Eligibility(C)Local Governments FEMA provides assistance to eligible Applicants,which are defined below. FEMA must first determine whether an Applicant is eligible before evaluating the Applicant's claim. Community Development Districts are special districts that finance,plan,establish, acquire,construct or reconstruct,operate,and maintain systems,facilities,and basic infrastructure within their respective jurisdictions. To be eligible,a Community Community Development District Systems and Facilities Operation and Maintenance Agreement,at I,2(July 28, 1997).[hereinafter the Agreement]. Page 2 of 4 1 6 1 1 A 5 Development District must be legally responsible for ownership,maintenance,and operation of an eligible facility that is accessible to the general public. Analysis: Contributions may be made to a local government for the repair,restoration,reconstruction,or replacement of a public facility damaged or destroyed by a major disaster and for associated expenses incurred by the government.2 The Applicant,a special district type of local government,is eligible to receive contributions for the restoration of the Facilities that are open to or provide a service to the general public and upon a showing of legal responsibility.3 The Applicant has not established that it is legally responsible for the Facilities. The debris was removed from the Golf Course which is the legally responsibility of the Naples Heritage Golf and Country Club. The Applicant has an Agreement with the Club which transfers legal responsibility of roads,landscaping, irrigation facilities,security,parks,common areas,and recreation areas to the Club.4 Consequently,the Applicant is not eligible to receive FEMA funding for this project. Additionally,the Applicant's Facilities and the Club are restricted to members only and are not accessible to the general public. Therefore,the project is not eligible for Public Assistance funding because the Facilities are not open to or provide a service to the general public. This project is not eligible for FEMA Public Assistance funding because the Applicant has not established legal responsibility for the Facilities and the Facilities are not open to the general public. Eligibility Determination: 0 Partially Approved ® Denied Debris was removed from the Golf Course which is not the legal responsibility of the Applicant. and is not open to the general public,therefore the project is not eligible for Public Assistance funding. Notice of Right to Appeal: The Applicant may appeal this determination to the Regional Administrator,pursuant to Title 44 of the Code of Federal Regulations§206.206,Appeals. If the Applicant elects to file an appeal,the appeal must: 1)Contain documented justification supporting the applicant's position; 2)Specify the monetary figure in dispute; and 2 The Robert T.Stafford Disaster Relief and Emergency Assistance Act of 1998,Pub.L.No.93-299(Stafford Act §406(aX1)(A)42 U.S.C.5172. 3 Public Assistance Program and Policy Guide,FP 104-009-2,at 15(April 2018)[hereinafter PAPPG]. The Agreement,at 1,2. Page 3 f 4 1611A5 3) Cite the provisions in federal law, regulation,and/or policy with which the Applicant believes the initial action was inconsistent. The appeal must be submitted to the Grantee,the Florida Division of Emergency Management(FDEM),by the Applicant within 60 days of its receipt of this determination. The Grantee's transmittal of that appeal,with recommendation,is required to be submitted to our office within 60 days of the receipt of the Applicant's letter. Preparation and Review: Preparer: Stefanie Schneider, DM Coordinator Signature: ., Date: /73 °7.2--.°/7 Office of Chief Counsel Reviewer: David Russo, Attorney Advisor Signature: �• ----, Date: 5O 341/(17 Approval: PA Management: Roger Jones, Infrastructure Branch Director Signature: __—_---- Date: (/' /t 5 Fe a. g0Se,z jrk, ,_i Page 4 of 4 1 6 1 1 A 5 MINUTES OF MEETING NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Naples Heritage Community Development District was held on Tuesday, March 5, 2019 at 9:00 a.m. at the Naples Heritage Golf and Country Clubhouse, 8150 Club Way,Naples,Florida. Present and constituting a quorum were: Peter J. Lombardi Chairman Peter Ramundo Vice Chairman Kenneth R.Gaynor Assistant Secretary Gerald James Assistant Secretary Richard Leonhard Assistant Secretary Also present were: Justin Faircloth District Manager Patrick Dorbad NHGCC General Manager Chris Byrne Vertex Water Features Resident The following is a summary of the discussions and actions taken at the March 5, 2019 Board of Supervisors meeting. FIRST ORDER OF BUSINESS Roll Call The meeting was called to order and all Supervisors were present. SECOND ORDER OF BUSINESS Public Comment on Agenda Items None THIRD ORDER OF BUSINESS Approval of the Minutes of the January 8,2019 Meeting Mr. Faircloth stated each Board member received a copy of the minutes of the January 8,2019 meeting and requested any corrections,additions or deletions. On MOTION by Mr. Gaynor seconded by Mr. James with all in favor the minutes of the January 8, 2019 meeting were approved. 1 6 1 1 A 5 March 5,2019 Naples Heritage CDD FOURTH ORDER OF BUSINESS Old Business A. Master Association Club Expansion Update • Mr. Gaynor and Mr. Ramundo gave an update on the current status. Information continues to be provided to SFWMD as requested. FIFTH ORDER OF BUSINESS New Business A. Distribution of the Proposed Fiscal Year 2020 Budget and Consideration of Resolution 2019-5 Approving the Budget and Setting the Public Hearing • The Fiscal Year 2020 Proposed Budget was reviewed. • Discussion ensued and the Board increased the annual O&M assessment from proposed amount of$125 to$150. • The additional funds should be allocated to Reserves-Reserve Roads&Lakes. Mr. Ramundo MOVED to adopt Resolution 2019-5 approving the proposed Budget for Fiscal Year 2020 as amended; increasing the annual assessments by $25 from $125 to $150 allocated to Reserves — Reserve Roads & Lakes; and setting a public hearing on May 7,2019 at 9:00 a.m. in the Naples Heritage Golf & Country Club Clubhouse and Mr. Gaynor seconded the motion. • A mailing notifying owners of the proposed increase will be required. On VOICE vote with all in favor the prior motion was approved. B. Vertex Aeration Proposal Sites 5&6 C. Bentley Electric Proposal Sites 5&6 • Vertex Aeration Proposal for Sites 5 &6 was reviewed. Pricing will be held. • Pricing including Bentley Electrical work is $25,318.57; and additional project management cost for the District Manager to oversee the project would be $125 per hour for an estimated cost of$2,500. • Mr. Byrne addressed questions and comments from the Board. Mr. Leonhard MOVED to approve all proposals as well as the project management fee and Mr. Ramundo seconded the motion. 2 1 6 1 1 A 5 March 5,2019 Naples Heritage CDD • The prior motion was discussed including timing of project. ,On VOICE vote with all in favor the prior motion was approved. The record will reflect Mr. Byrne left the meeting. SIXTH ORDER OF BUSINESS Manager's Report A. Acceptance of Financial Statements • The financial statements for the period ending January 31,2019 were reviewed. On MOTION by Mr. Ramundo seconded by Mr. Leonhard' with all in favor the financials for the period ending January 31,2019 were accepted. B. FEMA Eligibility Determination • FEMA's Eligibility Determination states; Debris was removed from the Golf Course which is not the legal responsibility of the Applicant and is not open to the general public, therefore the project is not eligible for Public Assistance finding. • Discussion ensued with regard to FEMA's denial of funding for debris removal due to Hurricane Irma. • The Board decided that no further action will be taken by the District regarding this determination. • Appeal for FEMA denial regarding fencing/entry gates and street signage is still pending. C. Follow Up Items • Staff provided an update on items noting a response was sent to Ms. Chadwell regarding her demand letter regarding a drainage issue; Copeland Southern is waiting for the water level to go down to repair the damaged control structure on Lake 5;and preparation of the previous fiscal year's audit is in progress. • District Counsel is working to revise the Agreement with the Master Association as recommended. 3 1611A5 March 5, 2019 Naples Heritage CDD SEVENTH ORDER OF BUSINESS Attorney's Report There not being any, the next item followed. EIGHTH ORDER OF BUSINESS Engineer's Report There not being any,the next item followed. NINTH ORDER OF BUSINESS Supervisors'Requests • Supervisor James inquired about fencing. • Supervisor Leonhard commented on the street lights. TENTH ORDER OF BUSINESS Audience Comments • A resident inquired about contract payment terms to improve cash flow. ELEVENTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Ramundo seconded by Mr. James with all in favor the meeting was adjourned at 9:34 a.m. J Faircloth Peter J.Lombardi ecretary Chairman 4 1 6 1 1 A 5 Naples Heritage Community Development District Board of Supervisors o Peter J.Lombardi,Chairman o Peter V.Ramundo,Vice Chairman o Justin Faircloth,District Manager o Kenneth R.Gaynor,Assistant Secretary ❑Gregory L.Urbancic,District Counsel o Gerald G.James,Assistant Secretary ❑W_Terry Cole,District Engineer o Richard J.Leonhard,Assistant Secretary Meeting Agenda April 2,2019—9:00 a.m. 1. Roll Call 2. Public Comment on Agenda Items 3. Approval of the Minutes of the March 5,2019 Meeting 4. Old Business A. Master Association Club Expansion Update 5. New Business 6. Manager's Report A. Acceptance of Financial Statements B. Follow Up Items C. Discussion of Fiscal Year 2020 Modified Tentative Budget 7. Attorney's Report 8. Engineer's Report 9. Supervisors' Requests 10. Audience Comments 11. Adjournment The next meeting is scheduled for May 7,2019 District Office: Meeting Location: 210 N.University Drive,Suite 702 Naples Heritage Golf and Country Club Clubhouse Coral Springs,FL 33071 8150 Heritage Club Way 954-603-0033 Naples,FL 161 1A 5 NapLc Jati U NaplesNews.com Published Daily Naples,FL 34110 Affidavit of Publication State of Florida Counties of Collier and Lee Before the undersigned they serve as the authority, personally appeared Natalie Zollar who on oath says that she serves as Inside Sales Manager of the Naples Daily News,a daily newspaper published at Naples, in Collier County, Florida;distributed in Collier and Lee counties of Florida;that the attached copy of the advertising was published in said newspaper on dates listed.Affiant further says that the said Naples Daily News is a newspaper published at Na- ples,in said Collier County,Florida,and that the said newspaper has heretofore been continuously published in said Collier County,Florida;distributed in Collier and Lee counties of Florida,each day and has been entered as second class mail matter at the post office in Naples,in said Collier County,Florida,for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. Customer Ad Number Copyline P.o.# NAPLES HERITAGE COD 2106411 Notice of Meetings N Pub Dates September 14,201.8 (Sig ture of affiant) :�:. * NotalyP c-50414 P*W Sworn to and subscribed before me Commission slo,, GG 126041 2021 This September 14,2018 �. ,,;,, My Cam Explul„, (Signature of affiant) Notice of Meetings 61 1 A 5 Naples Heritage Community Development District The Board of Supervisors of the Naples Heritage Community Development District will hold their meetings for Fiscal Year 2019 at the Naples Heritage Golf and Country Club Clubhouse,8150 Heritage Club Way, Naples, Florida at 9:00 a.m.as follows: November o 2018 (Election day) January 8,2019 (second March5 Tuesday) April 2,2019 May 7,2019 Meetings may be continued to a date and time certain which will be announced at the meeting. There may be occasions when one or more Supervisors will participate by telephone. At the meeting location there will be present a speaker telephone so that any interested person can attend the meeting at the meeting location and be fully informed of the discussions taking place either in person or by telephone communication. Any person requiring special accommodations at these meetings because of a disability or physical impairment should contact the District Manager's Office at least forty-eight(48)hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1- 1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Manager's Office. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings arid 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 September 14,2018 No.2106411 1 6 1 1 A 5 NAPLES HERITAGE Community Development District Financial Report February 28,2019 Prepared by 6INFRAMARK INfRASTRUCTORE MANAGEMENT SERVICES 1 6 I 1 A 5 NAPLES HERITAGE Community Development District Table of Contents FINANCIAL STATEMENTS Balance Sheet Page 1 Statement of Revenues,Expenditures and Changes in Fund Balances General Fund Page 2 SUPPORTING SCHEDULES Non-Ad Valorem Special Assessments Page 3 Cash and Investment Balances Page 4 Check Register Page 5 1 6 1 1 A 5 NAPLES HERITAGE Community Development District Financial Statements (Unaudited) February 28,2019 1. 61 1A5 NAPLES HERITAGE Community Development District General Fund Balance Sheet February 28,2019 ACCOUNT DESCRIPTION TOTAL ASSETS Cash-Checking Account $ 85,147 Investments: Money Market Account 7,124 Deposits 700 TOTAL ASSETS $ 92,971 LIABILITIES Accounts Payable $ 25,325 TOTAL LIABILITIES 25,325 FUND BALANCES Nonspendable: Deposits 700 Assigned to: Operating Reserves 19,200 Unassigned: 47,746 TOTAL FUND BALANCES $ 67,646 TOTAL LIABILITIES&FUND BALANCES $ 92,971 Report Date:3/19/2019 Page 1 1 6 1 1 A 5 NAPLES HERITAGE Community Development District General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending February 28,2019 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ASA%OF FEB-19 FEB-19 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL REVENUES Interest-Investments $ 100 $ 42 $ 537 $ 495 537.00% $ 8 $ 154 Interest-Tax Collector - - 37 37 0.00% - - Special Assmnts-Tax Collector 99,872 95,372 94,157 (1,215) 94.28% 4,000 3,250 Special Assmnts-Discounts (3,995) (3,815) (3,592) 223 89.91% (160) (59) (TOTAL REVENUES 95,977 91,599 91,139 (460) 94.96% 3,848 3,345 EXPENDITURES Administrationii P/R-Board of Supervisors 5,000 2,000 2,000 - 40.00% - FICA Taxes 383 153 153 - 39.95% - - ProfServ-Engineering 2,000 - - 0.00% - - ProfServ-Field Management 795 - - 0.00% - - ProfServ-Legal Services 2,000 2,000 3,150 (1,150) 157.50% - 309 ProtServ-Mgmt Consulting Sery 21,948 9,145 9,145 - 41.67% 1,829 1,829 ProfServ-Property Appraiser 1,498 1,498 1,199 299 80.04% - - ProfSery-Web Site Maintenance 636 265 285 - 41.67% 53 53 Auditing Services 3,000 - - - 0.00% - - Postage and Freight 1,500 625 346 279 23.07% 125 110 Insurance-General Liability 8,911 8,911 7,747 1,164 86.94% - - Printing and Binding 850 850 928 (278) 142.77% - - Legal Advertising 2,500 295 249 46 9.96% - - Misc-Bank Charges 560 275 230 45 34.85% 55 48 Misc-Assessmnt Collection Cost 1,997 1,907 1,811 96 90.69% 80 64 Misc-Contingency 376 - - - 0.00% - - Misc-Web Hosting 501 414 414 82.83% - - Office Expense 410 171 66 105 16.10% 34 33 Annual District Filing Fee 175 175 175 - 100.00% - - Total Administration 54,940 28,484 27,878 606 50.74% 2,176 2,446 Field Contracts-Fountain 700 350 174 176 24.88% - - Contracts-Aerator Maintenance 682 140 140 - 20.53% - - Electricity•Aerator 2,760 1,150 1,039 111 37.64% 230 248 R&M-Fence 500 - - - 0.00% - Misc-Contingency 26,195 22,791 22,791 - 87.01% 22,791 22,791 Total Field 30,837 24,431 24,144 287 78.30% 23,021 23,039 Reserves Reserve-Fountain 200 - - - 0.00% - - Reserve-Roads and Lakes 10,000 4,395 4,395 - 43.95% - - Total Reserves 10,200 4,395 4,395 - 43.09% - - TOTAL EXPENDITURES&RESERVES 95,977 57,310 56,417 893 58.78% 26,197 25,485 Excess(deficiency)of revenues Over(under)expenditures - 34,289 34,722 433 0.00% 1,349) (221140) Net change in fund balance $ - $ 34,289 $ 34,722 $ 433 0.00% S (21,349) $ (22,140) FUND BALANCE,BEGINNING(OCT 1,2018) 32,924 32,924 32,924 FUND BALANCE,ENDING $ 32,924 $ 67,213 $ 67,648 Page 2 Report Date:3/19/2019 161 1A 5 NAPLES HERITAGE Community Development District Supporting Schedules February 28, 2019 161 1 A 5 NAPLES HERITAGE Community Development District Non-Ad Valorem Special Assessments-Collier County Tax Collector Monthly Collection Distributions For the Fiscal Year Ending September 30,2019 Discount I Gross Date Net Amount (Penalties) Collection Amount Received Received Amount Costs Received Assessments Levied $ 99,875 Allocation% 100% 11/08/18 $ 580 $ 33 $ 12 $ 625 11/16/18 11,878 505 242 12,625 11/30/18 30,959 1,315 632 32,906 12/10/18 19,522 830 398 20,750 12/24/18 15,627 649 319 16,596 01/25/19 7,060 201 144 7,405 02/22/19 3,127 59 64 3,250 TOTAL $ 88,754 $ 3,592 $ 1,811 $ 94,157 %COLLECTED 94,3% TOTAL OUTSTANDING $ 5,718 Report Date:3/19/2019 Page 3 161 1 A5 NAPLES HERITAGE Community Development District Cash and Investment Balances February 28,2019 ACCOUNT NAME BANK NAME YIELD MATURITY BALANCE GENERAL FUND Checking Account-Operating SunTrust 0.07% N/A $ 85,147 Money Market Account BankUnited 1.75% N/A 7,124 Total $ 92,271 Report Date:3/19/2019 Page 4 LC\ mow N O CA 0 0 0 0 O O O N a0 .— N O N 0 0 0 0 O .- I N- 1,14 C (A co - 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G Q LL - O, r s W = o Q �O Z � 1 6 1 1 A 5 April 3,2019 Naples Heritage Golf&Country Club,Inc. 8150 Heritage Club Way Naples,Florida 34112 Re: Letter of Agreement—Aeration System Installation Dear Mr.Gaynor: Naples Heritage Community Development District (the "District") owns and operates the stormwater management system within the Naples Heritage community. The District understands that Naples Heritage Golf&Country Club,Inc.,a Florida not-for-profit corporation(the"Club")is the master homeowners' association providing community services to the residents of Naples Heritage. As we had previously discussed,the District is in need of installing two(2)aeration systems in two(2)lakes within the community(the"Aeration System"). It is critical for the District's stormwater management system that the Aeration System be installed as soon as possible. As has been discussed, the District has solicited a quote from Vertex Water Features for the Aeration System. However, due to the District's budgeting process,the District does not currently have sufficient operating funds to conduct the necessary installation of the Aeration System. In light of the foregoing,the Club has agreed to provide the District with the sum of$21,578.57("Aeration Funds")so that the District may promptly complete the installation of the Aeration System using Vertex Water Features. The Club recognizes and acknowledges that the District has not yet budgeted operating funds to either install the Aeration System or to reimburse the Club for provision of the Aeration Funds. However, the Club has agreed to advance the Aeration Funds to the District with the understanding that the District intends to include repayment of the Aeration Funds to the Club in the final operating budget for the District's fiscal year 2019-2020. The District agrees to reimburse the Aeration Funds to the Club without interest on or before June i,2020. To evidence your understanding to the above-referenced terms and conditions,please countersign this letter where indicated below. NPLES HERITAGE COMMUNITY ELOPMENT DISTRICT - AA, "--)- By: /----- Peter Lombardi,Chairman Letter of Agreement Page 1 1 6 1 1 A 5 Agreed to by the Club: NAPLES HERITAGE GOLF&COUNTRY CLUB,INC., a Florida not-for-profit corporation By: /Z Ken Gaynor,Presid t Letter of Agreement Page 2 161 1A5 MINUTES OF MEETING NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Naples Heritage Community Development District was held on Tuesday,April 2, 2019 at 9:00 a.m. at the Naples Heritage Golf and Country Clubhouse, 8150 Club Way,Naples,Florida. Present and constituting a quorum were: Peter J. Lombardi Chairman Peter Ramundo Vice Chairman Kenneth R. Gaynor Assistant Secretary Gerald James Assistant Secretary Richard Leonhard Assistant Secretary Also present were: Justin Faircloth District Manager Patrick Dorbad NHGCC General Manager Resident The following is a summary of the discussions and actions taken at the April 2, 2019 Board of Supervisors meeting. FIRST ORDER OF BUSINESS Roll Call The meeting was called to order and all Supervisors were present. SECOND ORDER OF BUSINESS Public Comment on Agenda Items None THIRD ORDER OF BUSINESS Approval of the Minutes of the March 5,2019 Meeting Mr. Faircloth stated each Board member received a copy of the minutes of the March 5, 2019 meeting and requested any corrections,additions or deletions. On MOTION by Mr. Leonhard seconded by Mr. James with all in favor the minutes of the March 5, 2019 meeting were approved. 1611A5 April 2, 2019 Naples Heritage CDD FOURTH ORDER OF BUSINESS Old Business A. Master Association Club Expansion Update • Mr. Gaynor gave an update on the current status noting that information continues to be provided to SFWMD and other entities. The earliest final approval date is expected to be July 9,2019. FIFTH ORDER OF BUSINESS New Business • None SIXTH ORDER OF BUSINESS Manager's Report A. Acceptance of Financial Statements • The financial statements for the period ending February 28, 2019 were reviewed. On MOTION by Mr. James seconded by Mr. Ramundo with all in favor the financials for the period ending February 28, 2019 were accepted. B. Follow Up Items • Staff provided an update on various items noting that the District is still waiting for final determination from FEMA on the appeals process. It was also noted that the Statewide Mutual Aid Agreement has been fully executed by the State. C. Discussion of Fiscal Year 2020 Modified Tentative Budget • The Fiscal Year 2020 Tentative Budget with the requested modifications was reviewed. SEVENTH ORDER OF BUSINESS Attorney's Report • The Agreement with the Master Association regarding the aeration install for lakes 5 &6 was revised and discussed. • This agreement states the Club is going to assist and cover the fee which has not been previously budgeted for with an anticipated CDD payback date to the Club of June 1, 2020. 2 161 1A5 April 2, 2019 Naples Heritage CDD On MOTION by Mr. Ramundo seconded by Mr. Leonhard with all in favor the the Agreement with the Master Association as amended was approved. EIGHTH ORDER OF BUSINESS Engineer's Report There not being any,the next item followed. NINTH ORDER OF BUSINESS Supervisors' Requests There not being any,the next item followed. TENTH ORDER OF BUSINESS Audience Comments • A resident commented on the assessment. ELEVENTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Leonhard seconded by Mr. Gaynor with all in favor the meeting was adjourned at 9:39 a.m. 1 (:)„ it:tin Faircloth Peter J.Lombardi cretary Chairman 3 QUARRY COMMUNITY DEVELOPMENT DISTRICT 161 1 A 6 do Special District Services,Inc. 2501 Burns Road, Suite A Palm Beach Gardens, Florida 33410 (561)630-4922 Fax: (561) 630-4923 June 5, 2019 VIA CERTIFIED MAIL— RETURN RECEIPT REQUESTED Clerk of the Circuit Court Dwight E. Brock Collier County Courthouse 3315 E. Tamiami Trail, Suite 102 Naples,Florida 34112 Re: Quarry Community Development District To Whom It May Concern: Pursuant to Florida law, enclosed please find a copy of the following document relative to the above referenced Community Development District: 1.) Proposed 2019/2020 Fiscal Year Budget(Oct. 1,2019—Sept.30,2020) If you have any questions or comments,please contact our office. Sincerely, SPECIAL DISTRICT SERVICES, INC. Laura J. er Enclosure 7\--) 3 N N ' FILED 6 40'191344Co11 ier Ga 1611A Quarry Community Development District Proposed Budget For Fiscal Year 2019/2020 October 1, 2019 - September 30, 2020 161 1A6 CONTENTS I PROPOSED BUDGET II DETAILED PROPOSED BUDGET III DETAILED PROPOSED 2015 BOND DEBT SERVICE FUND BUDGET IV DETAILED PROPOSED 2018 LOAN DEBT SERVICE FUND BUDGET V DETAILED PROPOSED 2019 LOAN DEBT SERVICE FUND BUDGET VI ASSESSMENT COMPARISON PROPOSED BUDGET 16 I 1 A {, QUARRY COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2019/2020 OCTOBER 1,2019-SEPTEMBER 30,2020 FISCAL YEAR 2019/2020 REVENUES BUDGET 0&M ASSESSMENTS 579,497 BOND DEBT ASSESSMENTS 1,239,460 2018 LOAN DEBT ASSESSMENTS 322,804 2019 LOAN DEBT ASSESSMENTS 493,118 INTEREST INCOME 0 TOTAL REVENUES $ 2,634,879 EXPENDITURES SUPERVISOR FEES 12,000 PAYROLL TAXES(EMPLOYER) 960 ENGINEERING 45,000 LAKE MAINTENANCE 140,000 MANAGEMENT 70,000 LEGAL 30,000 LEGAL-LITIGATION(PHASE 1) 150,000 ASSESSMENT ROLL 5,000 AUDIT FEES 5,500 ARBITRAGE REBATE FEE 600 INSURANCE 7,500 LEGAL ADVERTISING 1,400 BANK SERVICE CHARGES 500 MISCELLANEOUS 2,000 POSTAGE 900 OFFICE SUPPLIES 1,000 DUES&SUBSCRIPTIONS 175 TRUSTEE FEES 12,000 WEBSITE MANAGEMENT 1,500 RESERVES 50,000 TOTAL EXPENDITURES $ 536 035 REVENUES LESS EXPENDITURES $ 2,098,844 BOND PAYMENTS (1,146,501) 2018 LOAN PAYMENTS (298,594) 2019 LOAN PAYMENTS (456,134) BALANCE $ 197,615 COUNTY APPRAISER&TAX COLLECTOR FEE (92,879) DISCOUNTS FOR EARLY PAYMENTS (104,736) EXCESS!(SHORTFALL) s CARRYOVER FROM PRIOR YEAR 0 NET EXCESS/(SHORTFALL) 5222019 3:34 PM DETAILED PROPOSED BUDGET 161 1 A QUARRY COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2019/2020 OCTOBER 1,2019-SEPTEMBER 30,2020 i FISCAL YEAR FISCAL YEAR FISCAL YEAR 2017/2018 2018/2019 2019/2020 REVENUES ACTUAL BUDGET BUDGET COMMENTS 0&M ASSESSMENTS 105,559 149,801 579,497 Expenditures/.925 BOND DEBT ASSESSMENTS 1,241,806 1,239,460 1,239,480 Payment To Trustee/.925 2018 LOAN DEBT ASSESSMENTS 0 323,010 322,804 Payment To Trustee/.925 2019 LOAN DEBT ASSESSMENTS 0_ 0 493,118 Payment To Trustee/.925 INTEREST INCOME 0 0 0 No Change From 2019/2020 Budget TOTAL REVENUES $ 1,347,365 $ 1,712,271 $ 4634,879 EXPENDITURES ____ SUPERVISOR FEES 0 0 12,000 Supervisor Fees PAYROLL TAXES(EMPLOYER) 0 0 980 Projected At 8%Of Supervisor Fees ENGINEERING 26,623 25,000 45,000$20,000 Increase From 2018/2019 Budget LAKE MAINTENANCE 0 0 140,000 Lake Maintenance MANAGEMENT 37,848 38,640 70,000$31,360 Increase From 2018/2019 Budget LEGAL 15,938 14,000 30,000 Fiscal Yew 18/19 Expenditures Through February 2019=$9,811 LEGAL-LITIGATION(PHASE 1) 0 0 150,000 Legal-Litigation(Phase 1) _ ASSESSMENT ROLL 5,000 5,000 5,000 No Change From 2018/2019 Budget AUDIT FEES 4,100 4,300 5,500 Increased Due to 2018 And 2019 Loans ARBITRAGE REBATE FEE 500 600 600 No Change From 2018/2019 Budget INSURANCE 6,829 7,512 7,500 Insurance Estimate LEGAL ADVERTISING 9,163 1,400 1,400 No Change From 2018/2019 Budget BANK SERVICE CHARGES 365 500 500 Bank Fees Charged By Hancock Bank MISCELLANEOUS 2,392 1,500 2,000$500 Increase From 2018/2019 Budget POSTAGE 2,513 650 900$250 Increase From 2018/2019 Budget OFFICE SUPPLIES 4,072 700 1,000$300 Increase From 2018/2019 Budget DUES&SUBSCRIPTIONS 175 175 175 No Change From 2018/2019 Budget TRUSTEE FEES 5,025 9,000 12,000 Trustee Fees For Bond&Loans WEBSITE MANAGEMENT 1,500 1,500 1,500 No Change From 2018/2019 Budget RESERVES 0 28,089 50,000 Contribution to Reserves TOTAL EXPENDITURES $ 122,043 $ 138,566 $ 536,035 REVENUES LESS EXPENDITURES $ 1,225,322 $ 1,573,705 $ 2,098,844 BOND PAYMENTS (1,163,210) (1,146,501) (1,146,501)2020 P&I Payments 2018 LOAN PAYMENTS 0 (298,784) (298,594)2020 P&I Payments 2019 LOAN PAYMENTS 0 - (456,134)2020 P&I Payments BALANCE $ 62,112 $ 128,420 $ 197,815 COUNTY APPRAISER 8 TAX COLLECTOR FEE (18,496) (60,357) (92,879)3.5 Percent Of Total On Roll Assessment Roll DISCOUNTS FOR EARLY PAYMENTS (49,281) (68,063) (104,738)4 Percent Of Total On Roll Assessment Roll EXCESS/(SHORTFALL) $ (3,665) $ - $ - CARRYOVER FROM PRIOR YEAR 0 0 0 Carryover From Prior Year NET EXCESS/(SHORTFALL) $ (3,665) $ - $ - 5/22/2019 3:34 PM 1 6 1 1 A 6 DETAILED PROPOSED 2015 BOND DEBT SERVICE FUND BUDGET QUARRY COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2019/2020 OCTOBER 1, 2019 -SEPTEMBER 30, 2020 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2017/2018 2018/2019 2019/2020 REVENUES ACTUAL BUDGET BUDGET COMMENTS Interest Income 2,309 100 100 Projected Interest For 2019/2020 NAV Assessment Collection 1,163,210 1,146,501 1,146,501 Maximum Debt Service Collection Prepaid Bond Collection 36,897 0 0 Prepaid Bond Collection Total Revenues $ 1,202,416 $ 1,146,601 $ 1,146,601 EXPENDITURES Principal Payments 545,000 565,000 590,000 Principal Payment Due In 2020 Interest Payments 610,246 575,438 551,449 Interest Payments Due In 2020 A-1 Bond Redemption 90,000 6,163 5,152 Estimated Excess Debt Collections Total Expenditures $ 1,245,246 $ 1,146,601 $ 1,146,601 Excess/(Shortfall) $ (42,830) $ - $ - Series 2015 Bond Refunding Information Original Par Amount= $16,280,000 Annual Principal Payments Due= May 1st Interest Rate= 3.98% Annual Interest Payments Due= May 1st&November 1st Issue Date= October 2015 Maturity Date= May 2036 Par Amount As Of 1/1/19= $14,490,000 5/22/2019 3:34 PM I I I DETAILED PROPOSED 2018 LOAN DEBT SERVICE FUND BUDGET QUARRY COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2019/2020 OCTOBER 1,2019 -SEPTEMBER 30,2020 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2017/2018 2018/2019 2019/2020 REVENUES ACTUAL BUDGET BUDGET COMMENTS Interest Income 0 0 0 Projected Interest For 2019/2020 NAV Assessment Collection 0 298,784 298,784 Maximum Debt Service Collection Total Revenues $ - $ 298,784 $ 298,784 EXPENDITURES Principal Payments 0 139,694 195,184 Principal Payment Due In 2020 Interest Payments 0 158,553 102,062 Interest Payments Due In 2020 2018 Loan Redemption 0 537 1,538 Estimated Excess Debt Collections Total Expenditures $ - $ 298,784 $ 298,784 I Excess/(Shortfall) $ - $ - $ - Series 2018 Loan Information Original Par Amount= $3,485,000 Annual Principal Payments Due= November 1st Interest Rate= 3.05% Annual Interest Payments Due= May 1st&November 1st Issue Date= May 2018 Maturity Date= November 2033 Par Amount As Of 1/1/19= $3,485,000 I 5/22/2019 3:34 PM I\ 6 DETAILED PROPOSED 2019 LOAN DEBT SERVICE FUND BUDGET 16 t 1 A QUARRY COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2019/2020 OCTOBER 1,2019-SEPTEMBER 30,2020 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2017/2018 2018/2019 2019/2020 REVENUES ACTUAL BUDGET BUDGET COMMENTS Interest Income 0 0 0 Projected Interest For 2019/2020 NAV Assessment Collection 0 0 456,134 Maximum Debt Service Collection Total Revenues $ - $ - $ 456,134 EXPENDITURES Principal Payments 0 0 292,227 Principal Payment Due In 2020 Interest Payments 0 0 163,907 Interest Payments Due In 2020 2018 Loan Redemption 0 0 0 Estimated Excess Debt Collections Total Expenditures $ - $ - $ 456,134 Excess/(Shortfall) $ - $ - $ - Draft Budgeted Projected 2019 Loan Amount: $3,508,296 Note: This is an estimated maximum loan amount and is subject to approval by the Board of Supervisors. Series 2019 Loan Information Original Par Amount= $3,508,296 Annual Principal Payments Due= November 1st Interest Rate= 4.875% Annual Interest Payments Due= May 1st&November 1st Issue Date= May 2019 Maturity Date= May 2029 5/22/2019 3:34 PM V / x QUARRY COMMUNITY DEVELOPMENT DISTRICT ASSESSMENT COMPARISON 16 I 1 A 6 FYSI Y«r Feel Year Red tear FYaI Year Fetal Mr Mal Tsar Fie.Year FMI Yw .dew Fe317w FYN Year FYdY«r nasal Year FYe1Iw F5rel aer 211/101 2111/2155 114/53v mama 1213!21«. 015/"1 21!0/111 Meal Kat mvrnm 211/7810 40!3/501 2055/2040 a1rn20 mv/i5m 401/111 401/4040 mama FYa1Y«r 1171. 1MUMS 77\21 arr 0321 111 leen Ted 201$/4055 Ur. "141•1a.- 1.12614 221/.55 feral Ma We 2011 lre Taxi NL Teal my 200/33 feral 4rereM ,13«33321 1121 lra,ree O\M MY lane Iaseam,a 0601 334803211 0e* 1.1 Teel Ted Tea ie. ler lam 14.40,.. Ma arerara5 aYeearFre I...re. 4.....11 24eere0 O\Y 3.21 MY 0.1 2._Veer 1 14015 1140111 17.05.01 Sl/1iN 197.70 14147.1 154334 34471.1 /14 51412.11 $105.33 $11211 1240.21 $131411 $33474 131000 $111310 /.141.0 II 115.45 $15051 1103.00 51421.11 $1402.51 $23112.54 $3431 540,123.33 1/1.1 141111 520520 01111 1371310 $1241.11 521, 344 $545.20 $541.33 $1342154 3 14813 11,73155 540510 12.24323 8151.. $547025 14500 3143. $44.33 $174325 $105.33 03111 14341 $31007 51.7411 141120 133. $,331.21 57 140.45 5243.24 $20303 11.. NAL. $7541.14 $14525 1334711 $431.33 $2436.34 1205.33 11111 1.133.41 123,621.51 $71,51114 $7,505.13 $1144217 1135111.. 1 1151. 124370 $2305.00 $2442.25 $11145 12433, $111.38 $241.13 $44333 12,335.70 $205.33 $112.11 $1144.75 1438 1211.40 523300 152.311 $314440 33 14.45 532/7.1 $2058 $41.41 1,335.50 040A053 10.13123 $7524.10 14414 53217.11 540E $11111 11,41315 1111173 S.M. 33155.33 N432. $111314 N 10.45 3125.53 1221.33 $111.11 $13477.40 155,54.30 51441.0 1331441 3.4231 120.21 .05.0 $01111 $1,781.40 11100 $2444441 $15110." 02/1.141 5171,3334 We Care Sam 21 111 $2431 $1523 11.. $4,17.75 1144375 141023 15474210 N013 $14021 12033 $2_1 1.3341 1074314 14311.78 *1113 10437.14 174,77340 21 1334 11".11 110133 11334 $30321 141121 1,034 $1,0174 18025 $110.1 1410 11.33 $3031 $32.714 NW. 5(111. 0111574 124333 1 1114 SUMO 824023 $2,71314 $343145 $14712 2317410 $1,27742 1111 MINN 12033 NOM S1.12.. 513,10.0 *414074 34.7424 $1213.. $0,4644 Fa 11$araaa I'551 1 1645 111621 $2714 $1442.30 111713 $4343.01 1337334 11.11.. 14334 1141211 521111 141.14 52145., 1214737 N44321 111,1104 17,8413 $111110.1 1 1645 12484 $37348 114611 $24414 840,154.33 $1,104 12341140 11434 11,51014 1714 041.1 310371 $0170.07 140114 1114 1340.33 1.174621 0 10.1 $1712.51 111" 11152.1 12_15 Nal. $035.33 $38743 0115.8 51.77215 127333 161 $11311 11/117 117311 1414 111431 01413.01 4 130.1 1215320 1275.33 1,14.11 $1154 1114 $1434 1,1370 $1451 314511 $2114 141.1 11613 1241.1 1,1404 $1834 $145443 131540 74 1515 114343 $27433 $1,244.47 $147.40 15545714 $2030340 13317411 $01.33 140343 02714 14141 S1411.. 1474474 11474 $20102.30 533,75321 $114610 3rasra NNW lance 107) 1 154 $131003 $04133 1210.1 11.140.8 113243.27 135.110 $1341110 N451 $11114 314W $91.40 $211.11 53.511 511.21437 034334 11.4171 11,105.33 1 1015 11488.1 /2.33 14424 5140441 $11474 $341040 $244431 04418 21133.73 $544. $121.1 141.7 1433. 1554114 1,114 $30111 1544079 1 111.1 145.75 $14118 142.15 1161 1243.10 134133 $15011 N51.. 1.031 0014 020.40 11575 /311 124340 $571.11 $315.1 N.10.73 22 403/ 12,71333 $50140 137.31 1121.30 1443414 11,12010 /,7534 145.33 $1257.11 $332.00 113.1 $5114.14 511774 14443411.10 $,004 $14333 $744620 2 5..41 $2,9$.18 10410 $3155.0 $1511 $4,8111 50211 5103.3 /W $310.8 /103 /10.33 $W017 3147.75 34111.11 $11211 111424 $747.14 12 130/ $247147 1*111 $17412 $111.1 140441.0 $4,821 $6145. $8125 12471.57 $52130 $31.1 $31404 $77314 023258.44 $402.33 *114 14717.45 111 INNS $41.17 35414 51,35042 11475.8 11417 1574140 111401 /1.8 $41.17 10411 140.10 524135 171471.75 15330147 $17451.11 $7,71.05 3211615 Mere 14a33 Deer.('11) 11 0164 5140155 145340 $1140 35414 $31,4081 114511 /114 *13. $375213 18.33 $11* 111.1 31414.32 $2/44490 $55114 111675 1707321 1 10.45 $243. $15.33 53761 $147.0 13543.1 1510.8 182443" N40.30 134374 $405.53 1501.18 *474.7 5372341 $251334 514444 14151 N34141 1 11.41 $113321 $455.11 516210 $1411 52.161 1411.80 141. *033 10811 0851 1535.40 $37333 $04540 9,11011 $484 1051 1.75. 41 135.45 211033 145353 $2457.44 131143 MINN $17741.11 311450.1 040533 5212353 53354 $08.1 111.1 121111.71 12 715.51 $11,74353 SONO.. 514841.54 a 114.45 $2135.11 $455.53 $241.1 51411 174510 $3410.33 $2210424 $44315 13115.33 $433 53 M55.41 1412111 14,11.12 11741143 1,00." $5.50.14 1 .1 11 2 1145 $24121 $4551 $1404 10333 $413512 $055. $54672 03451 $24121 $4610 1651 54,213. $117.74 $µ4s42 1531 117.1 14674 1 114.1 1175.41 81644 0433.1 $1844 $370. $41." $4,111.12 $0414 11.4 NUM N554 1433.. 10.8 $51605 $4001 1451.1 $1431 IN 330 1101 6.54 1423. $3343. $11473.11 114,42120 1111211.45 1441.5 N14.1 8115.53 55334 $1733.78 $1157654 11370.75 $141." $215434 $155,073.20 F$r3F 120311 170) 1 131 1311510 $33.. 111211 130453 171114 55111.10 MILAN 31.3. 11625 008.33 1.00.57 $1440.40 $443.8 $2142.11 $01331 $145.111 $13211 3 1.45 $3171.11 1600 1721.1 $418 $14114 $341.11 $7710 $145.01 148.0 *3310 51.215.17 11821 $1151.. $140020 $541020 $312130 3.W.. 1 1..1 1.1.43 161 $4,W.33 $161 $41451 $43.34 3443.11 {W4 $4114 1111 5113317 31.11. NOM 111.51 01101. 11,000.57 1413.. 52 114.15 $111021 040.11 171.33 65140.1 311.141.. 511704 /4121 $1414 $111.. 5331 1111047 14.1.20 120461 .1,051 021,7104 $51,21154 51712.1 40\221$!01.0•1/ Sere 11 $035 241.41 *1441 251 N1 1611611 $4411 101 $440 14.43423 SUM. 1114" MN N. 11401 16740. $114041 s. ar 251 1.33 14411 04W ON 254 44450. 1,153. 254 141 NAM. 1711 111.4. 254 $1 1333 07131 511.00 580 111,084 111.11,121.11 172,85111 1171414 $75411.33 3111118.21 5123*110 1.51480 0241114.45 sae Bond 1174/1013 2040(2)P.3K$NF• s20e1.31 MEM maul 113141.31 81*31 02027617 31121433.. 121340.00 11713.75.71 $1,2"Ae/75 $122,111.03 13114,3451 •-12 Bond Preoavers Six 75'Sin`I5 Famlles Throe 90'Single Familys 5•2 Loan Preoay.rs Draft Budgeted Projected 2019 Loan Amount: $3,508,296 One SS'Single family 167'Single Family Note:This is an estimated maximum loan amount One 67'Single Family 1 Ironstone Coach and is subject to approval by the Board of Supervisors. One Coach Hoar VI VERONA WALK COMMUNITY DEVELOPMENT DISTRICT 16 I i A 7 do Special District Services, Inc. 2501 Burns Road, Suite A Palm Beach Gardens, Florida 33410 (561)630-4922 Fax: (561) 630-4923 April 19,2019 VIA CERTIFIED MAIL— RETURN RECEIPT REQUESTED Clerk of the Circuit Court Collier County Courthouse 3315 Tamiami Trail East,#102 Naples,Florida 34112-5324 Re: Verona Walk Community Development District To Whom It May Concern: Pursuant to Florida law, enclosed please find a copy of the following document relative to the above referenced Community Development District: 1.) Proposed Fiscal Year 2019/2020 Budget(Oct. 1,2019—Sept.30,2020) If you have any questions or comments,please contact our office. Sincerely, SPECIAL DISTRICT SERVICES, INC. / / Laura J. Ar , er Enclosure i611A7 Verona Walk Community Development District Proposed Budget For Fiscal Year 2019/2020 October 1, 2019 - September 30, 2020 i 6 I i A7 CONTENTS I PROPOSED BUDGET II DETAILED PROPOSED BUDGET III DETAILED PROPOSED DEBT SERVICE FUND BUDGET(SERIES 2013) IV DETAILED PROPOSED DEBT SERVICE FUND BUDGET(SERIES 2018) V ASSESSMENT COMPARISON PROPOSED BUDGET 16 I 1 A 7 VERONA WALK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2019/2020 OCTOBER 1,2019-SEPTEMBER 30,2020 l FISCAL YEAR FISCAL YEAR FISCAL YEAR 2017/2018 2018/2019 2019/2020 REVENUES ACTUAL BUDGET BUDGET COMMENTS 0&M ASSESSMENTS 311,764 311,297 311,297 Expenditures Less Interest&Carryover/.92; DEBT ASSESSMENTS-SERIES 2013 520,265 518,105 518,105 Bond Payments/.925 (DEBT ASSESSMENTS-SERIES 2018 688,808 583,256 583,256 Bond Payments/.925 (OTHER REVENUES 0 0 0 INTEREST INCOME 674 420 480 Interest Projected At$40 Per Month TOTAL REVENUES $ 1,521,511 $ 1,413,078 $ 1,413,138 EXPENDITURES MAINTENANCE EXPENDITURES FIELD INSPECTOR 33,562 38,000 38,000 No Change From 2018/2019 Budget VEHICLE-INSURANCE 563 1,000 1,000 No Change From 2018/2019 Budget VEHICLE-EQUIPMENT(SMALL TOOLS) 0 1,545 1,545 No Change From 2018/2019 Budget VEHICLE-GAS&MAINTENANCE 331 4,160 3,000$1,160 Decrease From 2018/2019 Budg_el LAKE SPRAYING(CLARK) 56,700 65,000 72,500$7,500 Increase From 2018/2019 Budget LAKE WATER QUALITY TESTING(BENCHMARK) 4,104 6,000 6,000 Lake Water Quality Testing(Benchmark) LAKE LITTORAL&LAKE BANK PLANTINGS 4,100 20,000 12,500$7,500 Decrease From 2018/2019 Budget OUTFALL PIPE&STRUCTURE INSPECTION&CLEANING 0 5,000 5,000 Outfall Pipe&Structure Inspection&Cleaning STORM PIPE&EROSION REPAIRS 37,981 50,000 50,000 Storm Pipe&Erosion Repairs DREDGING 0 3,640 1,000 Maintenance Mowing&Dredging MISCELLANEOUS MAINTENANCE 2,820 0 1,000 Miscellaneous Maintenance TOTAL MAINTENANCE EXPENDITURES $ 140,161 $ 194,345__$ 191,545 ADMINISTRATIVE EXPENDITURES _ SUPERVISOR FEES 1,200 4,000 3,000 Supervisor Fees PAYROLL TAXES(EMPLOYER) 92 320 240 8%Of Supervisor Fees ENGINEERING 5,322 17,500 15,500$2,000 Decrease From 2018/2019 Budget MANAGEMENT 43,512 44,424 45,264 CPI Adjustment SECRETARIAL 4,200 4,200 4,200 No Change From 2018/2019 Budget _ LEGAL 11,163 17,500 17,000 2018/2019 Expenditures Through Jan 2019 Were 51.882 ASSESSMENT ROLL 10,000 10,000 10,000 As Per Contract AUDIT FEES 3,400 3,500 3,600 Accepted Amount For 2018/2019 Audit I ARBITRAGE REBATE FEE-SERIES 2013 650 650 650 No Change From 2018/2019 Budget ARBITRAGE REBATE FEE-SERIES 2018 650 650 650 No Change From 2018/2019 Budget INSURANCE 5,925 6,518 6,518 Insurance Estimate LEGAL ADVERTISING 2,804 2,000 1,800 Expenditures Were Higher In 17/18 Due To Refunding MISCELLANEOUS/CONTINGENCY 1,654 2,500 2,500 No Change From 2018/2019 Budget POSTAGE 1,825 800 800 Expenditures Were Higher In 17/18 Due To Refunding OFFICE SUPPLIES 2,906 1,200 1,200 Expenditures Were Higher In 17/18 Due To Refunding DUES&SUBSCRIPTIONS 175 175 175 No Change From 2018/2019 Budget WEBSITE MANAGEMENT 1,500 1500 2,000$500 Increase From 2018/2019 Budget TRUSTEE FEES-SERIES 2013 4,300 4,730 4,730 Trustee(US Bank)Increased Fees In 2018/2019 TRUSTEE FEES-SERIES 2018 3,715 4,100 4,100 Trustee(US Bar*)Increased Fees In 2018/2019 CONTINUING DISCLOSURE FEE-SERIES 2013 1,000' 1,000 1,000 No Change From 2018/2019 Budget CONTINUING DISCLOSURE FEE-SERIES 2018 1,000 1,000 1,000 No Change From 2018/2019 Budget TOTAL ADMINISTRATIVE EXPENDITURES $ 106,793 $ 128,267 $ 125,927 TOTAL EXPENDITURES $ 246,954 $ 322,612 $ 317,472 REVENUES LESS EXPENDITURES _ $ 1,274,557 $ 1,090,486,$ 1,095,666 BOND PAYMENTS(SERIES 2013) (487,423) (479,247) (479,247)2019 P&I Payments BOND PAYMENTS(SERIES 2018) (645,319) (539,512) (539,512)2019 P&I Payments BALANCE $ 141,815 $ 71,707 $ 76,907 COUNTY APPRAISER&TAX COLLECTOR ADMINISTRATIVE COSTS (20,616) (46,737) (48,737)Three And One Half Percent Of Total Assessment Roll DISCOUNTS FOR EARLY PAYMENTS (56,707) (57,212) (57,2121 Four Percent Of Total Assessment Roll EXCESS/(SHORTFALL) $ 64,492 $ (34,242) $ (29,042) CARRYOVER FROM PRIOR YEAR 0 34,242 29,042 Carryover From Prior Year NET EXCESS/(SHORTFALL) $ 64,492 $ - $ - Note:Projected Available Funds Balance As Of 9-30-19 is$420,000 M192019 451 PM I DETAILED PROPOSED BUDGET 1 6 I 1 A 7 VERONA WALK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2019/2020 OCTOBER 1,2019-SEPTEMBER 30,2020 I FISCAL YEAR FISCAL YEAR I FISCAL YEAR 2017/2018 2018/2019 2019/2020 REVENUES ACTUAL BUDGET BUDGET COMMENTS O&M ASSESSMENTS 311,764 311,297 311,297 Expenditures Less Interest&Carryover/.925 DEBT ASSESSMENTS-SERIES 2013 520,265 518,105 518,105 Bond Payments/.925 DEBT ASSESSMENTS-SERIES 2018 888,808 583,256 583,256 Bond Payments/.925 OTHER REVENUES 0 0 0 INTEREST INCOME 674 420 480 Interest Projected At$40 Per Month TOTAL REVENUES $ 1,521,511 $ 1,413,078 $ 1,413,138 EXPENDITURES MAINTENANCE EXPENDITURES FIELD INSPECTOR 33,562 38,000 38,000 No Change From 2018/2019 Budget VEHICLE-INSURANCE 563 1,000 1,000 No Change From 2018/2019 Budget VEHICLE-EQUIPMENT(SMALL TOOLS) 0 1,545 1,545 No Change From 2018/2019 Budget VEHICLE-GAS&MAINTENANCE 331 4,160 3,000$1,160 Decrease From 2018/2019 Budget LAKE SPRAYING(CLARK) 56,700 65,000 72,500$7,500 Increase From 2018/2019 Budget LAKE WATER QUALITY TESTING(BENCHMARK) 4,104 6,000 6,000 Lake Water Quality Testing(Benchmark) LAKE LITTORAL&LAKE BANK PLANTINGS 4,100 20,000 12,500$7,500 Decrease From 2018/2019 Budget OUTFALL PIPE&STRUCTURE INSPECTION&CLEANING 0 5,000 5,000 Outfall Pipe&Structure Inspection&Cleaning , STORM PIPE&EROSION REPAIRS 37,981 50,000 50,000 Storm Pipe&Erosion Repairs DREDGING 0 3,640 1,000 Maintenance Mowing&Dredging MISCELLANEOUS MAINTENANCE 2,820 0 1,000 Miscellaneous Maintenance TOTAL MAINTENANCE EXPENDITURES $ 140,161 $ 194,345 $ 191,545 ADMINISTRATIVE EXPENDITURES SUPERVISOR FEES 1,200 4,000 3,000 Supervisor Fees PAYROLL TAXES(EMPLOYER) 92 320 240 8%Of Supervisor Fees ENGINEERING 5,322 17,500 15,500 82,000 Decrease From 2018/2019 Budget MANAGEMENT 43,512 44,424 45,284 CPI Adjustment SECRETARIAL 4,200 4,200 4,200 No Change From 2018/2019 Budget LEGAL 11,163 17,500 17,000 2018/2019 Expenditures Through Jan 2019 Were$1,882 ASSESSMENT ROLL 10,000 10,000 10,000 As Per Contract AUDIT FEES 3,400 3,500 3,600 Accepted Amount For 2018/2019 Audit - ARBITRAGE REBATE FEE-SERIES 2013 650 650 650 No Change From 2018/2019 Budget ARBITRAGE REBATE FEE-SERIES 2018 850 650 650 No Change From 2018/2019 Budget INSURANCE 5,925 6,518 8,518 Insurance Estimate LEGAL ADVERTISING 2,604 2,000 1,800 Expenditures Were Higher In 17/18 Due To Refunding MISCELLANEOUS/CONTINGENCY 1,654_ 2,500 2,500 No Change From 2018/2019 Budget POSTAGE 1,825 800 800 Expenditures Were Higher In 17/18 Due To Refunding OFFICE SUPPLIES 2,906 1,200 1,200 Expenditures Were Higher In 17/18 Due To Refunding DUES&SUBSCRIPTIONS 175 175 175 No Change From 2018/2019 Budget WEBSITE MANAGEMENT 1,500 1,500 2,000$500 Increase From 2018/2019 Budget TRUSTEE FEES-SERIES 2013 4,300 4,730 4,730 Trustee(US Bank)Increased Fees In 2018/2019 TRUSTEE FEES-SERIES 2018 3,715 4,100 4,100 Trustee(US Bank)Increased Fees In 2018/2019 CONTINUING DISCLOSURE FEE-SERIES 2013 1,000 1,000 1,000 No Change From 2018/2019 Budget CONTINUING DISCLOSURE FEE-SERIES 2018 1,000 1,000 1,000 No Change From 2018/2019 Budget TOTAL ADMINISTRATIVE EXPENDITURES $ 106,793 $ 128,267 $ 125,927 TOTAL EXPENDITURES $ 246,954 $ 322,612 $ 317,472 REVENUES LESS EXPENDITURES $ 1,274,557 $ 1,090,466 $ 1,095,666 BOND PAYMENTS(SERIES 2013) (487,423) (479,247) (479,247)2019 P&I Payments BOND PAYMENTS(SERIES 2018) (845,319) (539,512) (539,512)2019 P&I Payments BALANCE $ 14115 $ 71,707 $ 76,907 COUNTY APPRAISER S TAX COLLECTOR ADMINISTRATIVE COSTS (20,616) (48,737) (48,737)Three And One Half Percent Of Total Assessment Rol DISCOUNTS FOR EARLY PAYMENTS (56,707) (57,212)1 (57,212)Four Percent Of Total Assessment Roll EXCESS/(SHORTFALL) $ 64,492 $ (34,242) $ (29,042) CARRYOVER FROM PRIOR YEAR 0' 34,242 29,042 Carryover From Prior Year NET EXCESS/(SHORTFALLL $ 64,492 $ • $ - Note:Projected Available Funds Balance As Of 9-30-19 is$420,000 4/15(1019 4:51 PM I 1 1 6 1 1 A 7 DETAILED PROPOSED DEBT SERVICE (SERIES 2013) FUND BUDGET VERONA WALK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2019/2020 OCTOBER 1,2019-SEPTEMBER 30,2020 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2017/2018 2018/2019 2019/2020 REVENUES ACTUAL BUDGET BUDGET COMMENTS Interest Income 5,018 100 150 Projected Interest For 2019/2020 NAV Collection 487,423 479,247 479,247 Maximum Debt Service Collection Prepaid Bond Collection 24,184 0 0 Prepaid Bond Collection Total Revenues $ 516,625 $ 479,347 $ 479,397 EXPENDITURES Principal Payments(2013A-1) 220,000 220,000 230,000 Principal Payment Due In 2020 Principal Payments(2013A-2) 25,000 25,000 25,000 Principal Payment Due In 2020 Interest Payments(2013A-1) 223,326 214,156 205,931 Interest Payments Due In 2020 Interest Payments(2013A-2) 17,750 16,063 14,938 Interest Payments Due In 2020 Bond Redemption 30,000 4,128 3,528 Estimated Excess Debt Collections Total Expenditures $ 516,076 $ 479,347 $ 479,397 Excess/(Shortfall) $ 549 $ - $ - Series 2013A-1 Bond Refunding Information Original Par Amount= $6,455,000 Annual Principal Payments Due= May 1st Interest Rate= 1.1%-4.375% Annual Interest Payments Due= May 1st&November 1st Issue Date= June 2013 Maturity Date= May 2035 Par Amount As Of 1/1/19= $5,300,000 Series 2013A-2 Bond Refunding Information Original Par Amount= $650,000 Annual Principal Payments Due= May 1st Interest Rate= 4.5%-5.0% Annual Interest Payments Due= May 1st&November 1st Issue Date= June 2013 Maturity Date= May 2035 Par Amount As Of 1/1/19= $345,000 4/18/2019 4:51 PM I I I DETAILED PROPOSED DEBT SERVICE (SERIES 2018) FUND BUDGET 16 I 1 A 7 VERONA WALK COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2019/2020 OCTOBER 1, 2019-SEPTEMBER 30,2020 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2017/2018 2018/2019 2019/2020 REVENUES ACTUAL BUDGET BUDGET COMMENTS Interest Income 621 100 150 Projected Interest For 2019/2020 NAV Collection 645,319 539,512 539,512 Maximum Debt Service Collection Prepaid Bond Collection 0 0 0 Prepaid Bond Collection Total Revenues $ 645,940 $ 539,612 $ 539,662 EXPENDITURES Principal Payments 225,000 297,000 307,000 Principal Payment Due In 2020 Interest Payments 411,322 241,101 231,286 Interest Payments Due In 2020 Bond Redemption 0 1,511 1,376 Estimated Excess Debt Collections Total Expenditures $ 636,322 $ 539,612 $ 539,662 Excess/(Shortfall) $ 9,618 $ - $ - Series 2018 Bond Refunding Information Original Par Amount= $7,677,000 Annual Principal Payments Due= May 1st Interest Rate= 3.25%-5.375% Annual Interest Payments Due= May 1st&November 1st Issue Date= March 2018 Maturity Date= May 2037 Par Amount As Of 1/1/19= $7,567,000 4/182018 4:51 PM IV -sem Verona Walk Community Development District Assessment Comparison Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Lot 2015/2018 2016/2017 2017/2018 2018/2019 2019/2020 Size Assessment' Assessment* Assessment' Assessment' Projected Assessment* Phase One Townhome 26' 0&M $ 162.13 $ 162.13 S 182.13 Ni 162.13 $ 162.13 Cayman 2821 $ 540.00 $ 540.00 1 540.00 6 540.00 8 640.00 Total $ 702.13 $ 702.13 $ 702.13 $ 702.13 $ 70213 Duplex 36' 0&M $ 162.13 $ 162.13 $ 162.13 $ 162.13 $ 162.13 Capri/Carrington Dek $ 540.00 $ 540.00 8 540.00 $ 540.00 $ 640.00 Total $ 702.13 $ 702.13 6 702.13 $ 702.13 8 702.13 Single Family 50' 0&M $ 162.13 $ 162.13 $ 162.13 $ 162.13 $ 162.13 Oakmont QQ.ttl 8 635.00 $ 635.00 $ 635.00 8 635.00 8 636.00 Total 8 797.13 S 797.13 $ 797.13 $ 797.13 8 797.13 Single Family 60' 0&M $ 182.13 $ 182.13 $ 182.13 $ 162.13 8 162.13 Carlyle Qept $ 730.00 8 730.00 $ 730.00 $ 730.00 $ 730.00 Total $ 892.13_$ 892.13 $ 892.13 S 892.13,.$ 692.13 I!, phase Two Duplex 36'/SF 40 0&M $ 162.13 $ 182.13 $ 162.13 $ 162.13 $ 16213 Capri/Carrington 2gpj $ 600.00 $ 600.00 $ 600.00 $ 511.00 $ 611.00 Total $ 762.13 $ 762.13 $ 762.13 $ 673.13, 6 673.13 Single Family 40' O&M $ 162.13 $ 162.13 $ 16213 $ 162.13 $ 162.13 Garden , :it $ 678.00 8 678.00 $ 676.00 $ 577.00 $ 677.00 Total $ 840.13 $ 840.13 8 840.13 $ 739.13 $ 739.13 Single Family 50' 0&M $ 162.13 S 162.13 $ 182.13 $ 162.13 $ 162.13 Oakmont 28121 $ 706.00 8 706.00 $ 706.00 S 601.00 $ 601.00 Total $ 868.13 $ 868.13 $ 868.13 $ 763.13 $ 783.13 Single Family 60 0&M $ 162.13 $ 162.13 $ 162.13 S 162.13 8 152.13 Carlyle Debt $ 812.00 8 812.00 $ 812.00 $ 691.00 S 891.00 Total $ 974.13 $ 974.13 $ 974.13 $ 653.13 $ 853.13 Single Family 85' 0&M 8 162.13 S 18213 $ 182.13 8 162.13 8 162.13 Estate 22p1 S 892.00 $ 892.00 $ 892.00 8 759.00 $ 766.00 Total $ 1,064.13 8 1,054.13 $ 1,054.13 $ 921.13 S 921.13 •Assessments Include the Following 4%Discount for Early Payments 2%County Property Appraiser Costs 1.5%County Tax Collector Costs Community Information: Phase I Maximum Annual Lot No.of Units Type Front Footage Name Debt Assessment Bond Prepayments Differential Prepayment* 246 Townhome 26' Cayman $ 540 6 68 350 Duplex 36' Capri/Canington 8 540 11 0 242 Single Family 50' Oakmont 8 635 6 -35 , 9_7 Single Family 60' Carlyle 8 730 Q 1 935 23 34 Phase N Maximum Annual Lot Disclosure No.of Units Type Front Footage Name Debt Assessment Bond Prepayments Differential Prepayment** 443 Duplex/SF 36740' Capri/Carrington $ 511 7 -4 58 Duplex 40' Garden $ 577 0 4 325 SF 50' Oakmont $ 601 6 0 161 SF 60765' Carlyle $ 691 0 0 32 SF 65' Estate $ 759 0 0 1019 13 0 •Developer made Bond Prepayment in August 2014 for 34 lot differential(68 Phase 1 Caymans replaced with 34 Oakmonts) •Developer made Bond Prepayment in November 2014 for 1 lot differential(1 Phase 1 Carlyle replaced with 1 Oakmont) Developer built Carrington Homes on Garden Lots(Karina Street)-Debt Assessments for those lots was$678-now$577. ••Developer made Bond Prepayment in November 2014 for 4 lot disclosure differential(4 40'disclosed at 36'/40'rate) Total Lots Assessed For O&M..1920 411512019 451 PM - 1611A8 WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT do Special District Services, Inc. 2501 Burns Road, Suite A Palm Beach Gardens, Florida 33410 (561) 630-4922 Fax: (561) 630-4923 April 3, 2019 VIA CERTIFIED MAIL— RETURN RECEIPT REQUESTED Clerk of the Circuit Court Collier County Courthouse 3315 Tamiami Trail East,#102 Naples,Florida 34112-5324 Re: Winding Cypress Community Development District To Whom It May Concern: Pursuant to Florida law, enclosed please find a copy of the following document relative to the above referenced Community Development District: 1.) Proposed Fiscal Year 2019/2020 Budget(Oct. 1,2019—Sept.30,2020) If you have any questions or comments,please contact our office. Sincerely, SPECIAL DIST' CT SERVICES, INC. Laura J. Ar$ eac gaclgre c? Q o Cr,)- r- a C' a,, c.., CD FILED 4:8'19 1314oilier co 1611A8 Windinl Cypress Community Development District Proposed Budget For Fiscal Year 2019/2020 October 1, 2019 - September 30, 2020 16118 CONTENTS I PROPOSED BUDGET II DETAILED PROPOSED BUDGET III DETAILED PROPOSED DEBT SERVICE FUND BUDGET (SERIES 2015) IV DETAILED PROPOSED DEBT SERVICE FUND BUDGET (SERIES 2019) V ASSESSMENT COMPARISON PROPOSED BUDGET 1 6 I 1 I1 ) WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2019/2020 OCTOBER 1,2019-SEPTEMBER 30, 2020 FISCAL YEAR 2019/2020 REVENUES BUDGET 0&M Assessments 177,850 Debt Assessments-Series 2015 526,216 Debt Assessments-Series 2019 311,786 Interest Income 180 TOTAL REVENUES $ 1,016,032 EXPENDITURES Supervisor Fees 1,200 Payroll Taxes-Employer 96 Engineering/Inspections 5,500 Preserve Maintenance 76,940 Management 35,280 Legal 16,000 Assessment Roll 5,000 Audit Fees 4,400 Arbitrage Rebate Fee 650 Insurance 6,000 Legal Advertisements 2,000 Miscellaneous 750 'Postage 300 Office Supplies 600 Dues&Subscriptions 175 Trustee Fee 7,800 Continuing Disclosure Fee 2,000 TOTAL EXPENDITURES $ 164,691 REVENUES LESS EXPENDITURES $ 851,341 Bond Payments-Series 2015 (486,750) Bond Payments-Series 2019 (288,402) BALANCE 76,189 County Appraiser&Tax Collector Fee (35,047) Discounts For Early Payments (41,142) EXCESS!(SHORTFALL) $ - Carryover Funds From Prior Year 0 NET EXCESS!(SHORTFALL) $ - 4/3/2019 8.16 AM DETAILED PROPOSED BUDGET 1 6 I 1 A 8 WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2019/2020 OCTOBER 1, 2019-SEPTEMBER 30,2020 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2017/2018 2018/2019 2019/2020 REVENUES ACTUAL BUDGET BUDGET COMMENTS 0&M Assessments 92,949 89,833, 177,850 Expenditures Less Interest/.925 Debt Assessments-Series 2015 528,035 517,686 526,216 Bond Payments/.925 Debt Assessments-Series 2019 0 0 311,786 Bond Payments/.925 Interest Income 227 120 180 Interest Projected At$15 Per Month TOTAL REVENUES 621,211 $ 607,639 $ 1,016,032 EXPENDITURES Supervisor Fees 0 0 1,200 Supervisor Fees Payroll Taxes-Employer 0 0 96 Projected At 8%Of Supervisor Fees Engineering/Inspections 5,373 3,500 5,500$2,000 Increase From 2018/2019 Budget Preserve Maintenance 0 0 76,940 Preserve Maintenance Management 33,924 34,632, 35,280 CPI Adjustment Legal 6,852 16,250 16,000 FY 2018/2019 Expenditure Through Feb 2019 Was$3,450 Assessment Roll 5,000 5,000 5,000 As Per Contract Audit Fees 3,300 3,400 4,400 Increased Due To Second Bond Issue Arbitrage Rebate Fee 650 650 650 No Change From 2018/2019 Budget Insurance 5,610 6,172 6,000 Insurance Estimate Legal Advertisements 1,611 2,700 2,000$700 Decrease From 2018/2019 Budget Miscellaneous 183 750 750 No Change From 2018/2019 Budget Postage 338 250 300$50 Increase From 2018/2019 Budget Office Supplies 254 650 600$50 Decrease From 2018/2019 Budget Dues&Subscriptions 175 175 175 No Change From 2018/2019 Budget Trustee Fee 3,709 3,780 7,800 Increased Due To Second Bond Issue Continuing Disclosure Fee 1,000 1,000 2,000 Increased Due To Second Bond Issue TOTAL EXPENDITURES 67,979 $ 78,909 $ 164,691 REVENUES LESS EXPENDITURES 553,232 $ 528,730 $ 851,341 Bond Payments-Series 2015 (491,720) (486,625) (486,750)2020 Principal&Interest Payments Bond Payments-Series 2019 0 - (288,402)2020 Principal&Interest Payments BALANCE 61,612 42,105 76,189 County Appraiser&Tax Collector Fee (8,270) (18,045) (35,047)Three And One Half Percent Of Total Assessment Roll Discounts For Early Payments (18,691) (24,060), (41,142)Four Percent Of Total Assessment Roll EXCESS/(SHORTFALL) $ 34,551 $ - $ - Carryover Funds From Prior Year 0 0 0 Carryover Funds From Prior Year NET EXCESS/(SHORTFALL) $ 34,551 $ - $ - 4/3/2019 8:16 AM (1 161 1A8 ' DETAILED PROPOSED DEBT SERVICE FUND (SERIES 2015) BUDGET WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2019/2020 OCTOBER 1,2019-SEPTEMBER 30,2020 FISCAL YEAR FISCAL YEAR FISCAL YEAR 2017/2018 2018/2019 2019/2020 REVENUES ACTUAL BUDGET BUDGET COMMENTS Interest Income 1,147 225 225 Projected Interest For 2019/2020 NAV Tax Collection 491,720 486,625, 486,750 Maximum Debt Service Collection Total Revenues $ 492,867 $ 486,850 $ 486.975 EXPENDITURES Principal Payments 125,000 135,000 140,000 Principal Payment Due In 2020 Interest Payments 355,450 347,750 342,350 Interest Payments Due In 2020 Bond Redemption 0 4,100 4,625 Estimated Excess Debt Collections Total Expenditures $ 480,450 $ 486,850 $ 486,975 Excess/(Shortfall) $ 12,417 $ - $ - Series 2015 Bond Information Original Par Amount= $7,535,000 Annual Principal Payments Due= November 1st Interest Rate= 4.00%-5.00% Annual Interest Payments Due= May 1st&November 1st Issue Date= December 2015 Maturity Date= November 2045 Par Amount As Of 3/1/19= $7,110,000 4/3l2018 8:18 AM I 1 6 1 1 A 8 DETAILED PROPOSED DEBT SERVICE (SERIES 2019) FUND BUDGET WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2019/2020 OCTOBER 1,2019-SEPTEMBER 30,2020 I i FISCAL YEAR FISCAL YEAR FISCAL YEAR 2017/2018 2018/2019 2019/2020 REVENUES ACTUAL BUDGET BUDGET COMMENTS Interest Income 0 0 50 Projected Interest For 2019/2020 NAV Tax Collection 0 0 288,402 Maximum Debt Service Collection Total Revenues $ - $ - $ 288,452 EXPENDITURES Principal Payments 0 0 75,000 Principal Payment Due In 2020 Interest Payments 0 0 213,156 Interest Payments Due In 2020 Bond Redemption 0 0 296 Estimated Excess Debt Collections Total Expenditures $ - $ - $ 288,452 Excess/(Shortfall) $ - $ - $ - Series 2019 Bond Information Original Par Amount= $7,535,000 Annual Principal Payments Due= November 1st Interest Rate= 3.75%-5.00% Annual Interest Payments Due= May 1st&November 1st Issue Date= February 2019 Maturity Date= November 2049 Par Amount As Of 3/1/19= $4,470,000 IV 4/32019 8:16 AM 1 6 1 1 A 8 WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT ASSESSMENT COMPARISON Fiscal Year Fiscal Year Fiscal Year 2017/2018 2018/2019 2019/2020 Assessment* Assessment' Projected Assessment' 0&M For Phases 1&2 SF Villas $ 164.53 $ 164.53 $ 232.18 Debt For Phases 1&2 SF Vitas $ 835.00 $ 835.00 $ 849.00 Total For Phases 1&2 SF Villas $ 999.53 $ 999.63 $ 1,081.18 0&M For Phases 1&2 SF 50'Units $ 164.53 $ 164.53 $ 232.18 pebt For Phases 1&2 SF 50'Units $ 939.00 $ 939.00 $ 964.00 Total For Phases 1&2 SF 60'Units $ 1,103.63 $ 1,103.53 $ 1,186.18 0&M For Phases 1&2 SF 65'Units $ 164.53 $ 164.53 $ 232.18 Debt For Phases 1&2 SF 65'Units $ 1.043.00 $ 1,043.00 $ 1,060.00 Total For Phases 1&2 SF 65'Units $ 1,207.53 $ 1,207.63 $ 1,292.18 0&M For Phase 3 SF 50'Units $ - $ - $ 232.18 Debt For Phase 3 SF 50'Units f. - $ - $ 1,429.00 Total For Phase 3 SF 60'Units $ - $ $ 1,661.18 O&M For Phase 3 SF 65'Units $ - $ - $ 232.18 Debt For Phase 3 SF 65'Units $ - $ - $ 1,644.00 Total For Phase 3 SF 66'Units $ - $ - $ 1,776.18 •Assessments Include the Foliowina: Note: 4%Discount for Early Payments Changes In Debt Assessment 2%County Tax Collector Fee Rates From Prior Year Due To 1.5%County Property Appraiser Fee Fees Rate Adjustment In Updated Methodologies. Debt Rates Did Not Increase. Property Appraiser Fees Were Included In O&M. Community Information: Phases 1&2: phase 3: Phases 1&2: 554 Units Villas: 152 Units Villas: 0 Units phase 3: 212 Units 50'Lots: 270 Units 50'Lots: 135 Units Total: 766 Units 65'Lots: 132 Units 65'Lots: 77 Units Total: 554 Units Total: 212 Units 4/3/2019 8:16 AM v 161181 Big; Clnpreists Stewardship District 12051 Corporate Boulevard, Orlando, FL 32817 407-723-5900 FAX 407-723-5901 June 12, 2019 Collier County Clerk Collier County Courthouse 3315 E. Tamiami Trail East Naples, FL 34112-2646 To Whom It May Concern: Enclosed is the Big Cypress Stewardship District's Budget for the 10/1/19 through 9/30/20 fiscal year, for your review as required by Florida Statute 190.008(2)(b). No response is required; however, if you have comments, please send them to me, and I will submit them to the board. Sincerely, Ct/UAILf2,— Rachel Greshes District Accountant 161181 EXHIBIT A Big Cypress Stewardship District Fiscal Year 2019-2020 Adopted O&M Budget FY 2018 FY 2019 FY 2019 FY 2020 Actual Actual Budget Approved Through Budget 03/31/19 Revenues Developer Contributions $34,272 $3,538 $31,870 $33,570 Net Revenues $34,272 $3,538 $31,870 $33,570 CDD General&Administrative Expenses Supervisor Fees $1,400 $0 $400 inc $600 Insurance 2,995 2,995 3,295 - 3,295 District Management Fees 15,000 0 15,000 - 15,000 District Counsel 9,424 1,812 10,000 - 10,000 Travel&Per Diem 372 0 400 - 400 Postage and Shipping 9 15 100 - 100 Copies 43 0 100 - 100 Legal Advertising 2,534 483 1,000 - 1,000 Contingency 509 0 500 - 500 Web Site Maintenance 900 0 900 inc 2,400 Dues,Licenses&Fees 175 175 175 - 175 Total Expenses $33,381 $5,479 $31,870 $33,570 tol 1B NOOKA(te F `" E Immokalee Fire Control District R top '• 502 New Market Road East, Immokalee, FL. 34142 Ave Maria Michael J. Choate, Fire Chief May 21, 2019 Mr. Derek Johnson, General Accounting Manager Clerk of the Circuit Court, Finance Department 3299 Tamiami Trail East, #403 Naples, FL 34112 Sent via Federal Express Dear Mr. Johnson: Enclosed please a copy of the District's audit for the fiscal year ended 9-30-18. Please contact me if you have any questions or would like to receive an electronic copy of the audit. 2 truly yours, BECKYi RONSDON Chief Financial Officer Enclosures Administration(239)657-2111 Operations(239)657-8587 Fire Prevention(239)597-Q227 Fax(239)657-9489 1 6 I 1 B 2 IMMOKALEE FIRE CONTROL DISTRICT BASIC FINANCIAL STATEMENTS TOGETHER WITH ADDITIONAL REPORTS YEAR ENDED SEPTEMBER 30,2018 161182 TABLE OF CONTENTS Page(s) INDEPENDENT AUDITOR'S REPORT 1-3 MANAGEMENT'S DISCUSSION AND ANALYSIS(MD&A) i-vii BASIC FINANCIAL STATEMENTS GOVERNMENT-WIDE FINANCIAL STATEMENTS: Statement of Net Position 4 Statement of Activities 5 FUND FINANCIAL STATEMENTS: Governmental Funds: Balance Sheet 6 Reconciliation of the Balance Sheet-Governmental Funds to the Statement of Net Position 7 Statement of Revenues,Expenditures and Changes in Fund Balance-Governmental Funds 8 Reconciliation of the Statement of Revenues,Expenditures and Changes in Fund Balance-Governmental Funds to the Statement of Activities 9 NOTES TO THE FINANCIAL STATEMENTS 10-48 REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A BUDGET TO ACTUAL COMPARISON-MAJOR FUNDS(General and Special Revenue Funds) Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual- General Fund-Summary Statement 49 Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual- General Fund-Detailed Statement 50-52 Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual- Impact Fee Fund-Summary Statement 53 OTHER REQUIRED SUPPLEMENTARY INFORMATION Schedule of District Proportionate Share of the Net Pension Liability-Florida Retirement System(FRS)Pension Plan 54 Schedule of District Contributions-Florida Retirement System(FRS)Pension Plan 54 Schedule of District Proportionate Share of the Net Pension Liability-Health Insurance Subsidy(HIS)Pension Plan 55 Schedule of District Contributions-Health Insurance Subsidy(HIS)Pension Plan. 55 Notes to the Required Supplementary Information 56-57 Schedule of Changes in the Net OPEB Liability and Related Ratios,GASB No.75 and Related Notes to the Schedule 58 ADDITIONAL REPORTS Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Basic Financial Statements Performed in Accordance with Government Auditing Standards 59-60 Independent Accountant's Report on Compliance with Section 218.415,Florida Statutes 61 Independent Auditor's Report to Management 62-67 Management's Response to Independent Auditor's Report to Management Exhibit 161182 TUSCANAffiliations 111 Florida Institute of Certified Public Accountants &Company, PA American Institute of Certified Public Accountants Private Companies Practice Section Certified Public Accountants&Consultants Tax Division INDEPENDENT AUDITOR'S REPORT Board of Commissioners Immokalee Fire Control District 502 East New Market Road Immokalee,Florida 34142 Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities and each major fund of Immokalee Fire Control District(the"District")as of and for the year ended September 30,2018,and the related notes to the financial statements,which collectively comprise the District's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America;this includes the design,implementation,and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement,whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We did not audit the financial statements of Florida Retirement System Pension Plan(FRS)or Health Insurance Subsidy Pension Plan(HIS)as of and for the year ended June 30,2018. The District is required to record its proportionate share of the FRS and HIS liability in the District's government-wide financial statements as of September 30,2018,and for the year then ended.Those financial statements were audited by other auditors whose report thereon has been furnished to us,and our opinion,insofar as it relates to the amounts included for Immokalee Fire Control District's government-wide financial statements.is based on the report of the other auditors.We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves perfonning procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment,including the assessment of the risks of material misstatement of the financial statements,whether due to fraud or error. In making those risk assessments,the auditor considers internal control relevant to the District's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances,but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly,we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management,as well as evaluating 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 ow audit opinion. Opinion In our opinion,based on our audit and the report of the other auditors,the financial statements referred to above present fairly,in all material respects,the respective financial position of the governmental activities and each major fund of Immokalee Fire Control District as of September 30,2018,and the respective changes in financial position,for the year then ended in accordance with accounting principles generally accepted in the United States of America. INTEGRITY SERVICE EXPERIENCE 12621 World Plaza Lane,Building 55 •Fort Myers,FL 33907 •Phone: (239) 333-2090•Fax: (239)333-2097 161 1B Board of Commissioners Immokalee Fire Control District Page 2 Emphasis of Matter As described in Note 0,the District adopted the provisions on Governmental Accounting Standards hoard Statement (GASB)No.75,Accounting and Financial Reporting for Postemployment Benefits Other than Pensions. As a result of the implementation of GASB No.75,the District reported a restatement of its net position due to implementation of the change in accounting principle. The auditor's opinion was not modified with respect to this restatement. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages i-vii,Schedule of the District's Proportionate Share of the Net Pension Liability-Florida Retirement System(FRS)Pension Plan,Schedule of District Contributions-Florida Retirement System(FRS)Pension Plan,Schedule of the District's Proportionate Share of the Net Pension Liability-Health Insurance Subsidy(HIS)Pension Plan,Schedule of District Contributions-Health Insurance Subsidy(HIS)Pension Plan,Notes to Required Supplementary Information and Schedule of Changes in the Net OPEB Liability and Related Ratios,GASB No.75 and Related Notes to the Schedule,as listed in the table of contents,be presented to supplement the basic financial statements. Such information,although not a part of the basic financial statements,is required by the Governmental Accounting Standards Board which considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational,economic,or historical context. We have applied certain limited procedures to the required supplementary information-management's discussion and analysis(MD&A),Schedule of the District's Proportionate Share of the Net Pension Lability-Florida Retirement System(FRS)Pension Plan,Schedule of District Contributions-Florida Retirement System(FRS)Pension Plan, Schedule of the District's Proportionate Share of the Net Pension Liability-Health Insurance Subsidy(HIS)Pension Plan, Schedule of District Contributions-Health Insurance Subsidy(HIS)Pension Plan,Notes to Required Supplementary Information and Schedule of Changes in the Net OPEB Liability and Related Ratios,GASB No.75 and Related Notes to the Schedule,as listed in the table of contents,in accordance with auditing standards generally accepted in the United States of America,which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries,the basic financial statements,and other knowledge we obtained during our audit of the basic financial statements.We do not express an opinion or provide any assurance on the required supplementary information-management's discussion and analysis(MD&A.), Schedule of the District's Proportionate Share of the Net Pension Liability-Florida Retirement System(FRS)Pension Plan,Schedule of District Contributions-Florida Retirement System(FRS)Pension Plan,Schedule of the District's Proportionate Share of the Net Pension Liability-Health Insurance Subsidy(HIS)Pension Plan,Schedule of District Contributions-Health Insurance Subsidy(HIS)Pension Plan,Notes to Required Supplementary Information and Schedule of Changes in the Net OPEB Liability and Related Ratios,GASB No.75 and Related Notes to the Schedule,as listed in the table oil-contents,because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any ast urance. Other Required Supplementary Information Our audit was conducted for the purpose of forming an opinion on the financial statements that collec=ively comprise Immokalee Fire Control District's basic financial statements. The required supplementary informatior other than MD&A -budgetary comparison information is presented for purposes of additional analysis and is not a required part of the basic financial statements.The required supplementary information other than MD&A-budgetary compari;)on information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements.Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures,including comparing andseconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves,and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion,the required supplementary information other than MD&A- budgetary comparison information is fairly stated,in all material respects,in relation to the basic finat cial statements as a whole. 16 % 1B2 Board of Commissioners Immokalee Fire Control District Page 3 Other Information Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the District's basic financial statements. The Exhibit-Management's Response to Independent Auditor's Report to Management is not a required part of the basic financial statements but is required by Government Auditing Standards. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements and,accordingly,we do not express an opinion or provide any assurance on it. Other Reporting Required by Section 218.415,Florida Statutes In accordance with Section 218.415,Florida Statutes,we have also issued a report dated February 25,2019 on our consideration of Immokalee Fire Control District's compliance with provisions of Section 218.415,Florida Statutes. The purpose of that report is to describe the scope of our testing of compliance and the results of that testing,and to provide an opinion on compliance with the aforementioned Statute. That report is an integral part of an audit performed in accordance with Sections 218.39 and 218.415,Florida Statutes in considering Immokalee Fire Control District's compliance with Section 218.415,Florida Statutes. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards,we have also issued our report dated February 25,2019 on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws,regulations,contract and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing,and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Immokalee Fire Control District's internal control over financial reporting and compliance. l � ,) t4 .�I��.�I�IV r� /1044131J TUSCAN&COMPANY,P.A. Fort Myers,Florida February 25,2019 161162 MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A) Immokalee Fire Control District 1 6 I 1 B Management's Discussion and Analysis September 30, 2018 General Information The Immokalee Fire Control District's (the District) discussion and analysis is designed to assist the reader in focusing on significant financial issues, provide an overview of the District's financial activity, identify changes in the District's financial ability to address the next and subsequent fiscal years challenges, identify any material deviations from the approved budget, and identify individual fund issues and concerns. Management's Discussion and Analysis (MD&A) is intended to serve as an introduction to the District's basic financial statements which are composed of 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. It is designed to focus on the current fiscal year's activities, resulting changes and currently known facts, and should be read in conjunction with the District's financial statements. Fiscal Year Highlights As expected, the District's financial position decreased during the fiscal year ended September 30, 2018 by$936,514 substantially due to recording the increase in pension costs of$454,106 and the cost of OPEB of$35,299. As expected, the District's net financial position decreased during the fiscal year ended September 30, 2017 by$561,328 substantially due to an increase in pension liability of $ 506,368. The District's revenue was up $214,248 or 5% while expenses increased $825,561 or 20% as compared to the fiscal year ended September 30, 2016. The District is debt free. Effective September 30, 2015, the District adopted the provisions of Governmental Accounting Standards Board Statement No. 68, Accounting and Financial Reporting for Pensions (Statement No. 68). The implementation of this standard required the District to annually report its actuarially determined net pension liability in the government-wide financial statements. It also requires additional disclosure in the notes related to the financial statements. Effective September 30, 2018, the District adopted the provisions of Governmental Accounting Standards Board Statement no. 75 "Accounting and Financial Reporting of Post Employment Benefits Other Than Pensions (OPEB)"(Statement No. 75). This accounting standard requires the District to report its actuarially determined net OPEB liability of $507,058 in the government-wide financial statements of the District as of September 30 2018. It also required the beginning net asset balance to be restated. 161 113 Immokalee Fire Control District Management's Discussion and Analysis September 30, 2018 Government-wide Financial Statements The government-wide financial statements are designed to provide readers with a broad overview of the District's finances in a manner similar to a private-sec or business. The statements combine and consolidate governmental fund short-term spendable resources with capital assets and long-term obligations. The statements include a Statement of Net Position and a Statement of Activities that are designed to provide consolidated financial information about governmental activities of the District presented on the accrual basis of accounting. The Statement of Net Position presents information on all of the District's assets and liabilities, with the difference between the two reported as net position,. Over time, the increases or decreases to net position may serve as a useful indicatc4 of whether the financial position of the District is improving or deteriorating. The government-wide financial statements can be found on pages 4 arnd 5 of this report at September 30: 201E 2017 Assets: Cash and Other Current Assets $ 6,947,553 $6,087,306 Capital Assets, Net of Depreciation 1,586,! 12 2.081,974 Total Assets 8,534,465 8,169,280 Deferred Outflows of Resources 2,420 267 2,390,140 Liabilities: Accounts Payable and Other Current Liabilities 54 394 216,432 Unearned Revenue-impact fees 4,993 602 4,147,807 Long Term Liabilities 5,333 528 4,622,831 Total Liabilities 10,381 524 8,987,070 Deferred Inflows of Resources 365 420 159,714 Net Position: Net Investment in Capital Assets 1,49 i,055 2,081,974 Unrestricted Net Assets (Deficit) (1,28 ;,267) (669,338) Total Net Position $ 207.788 $ 1,412,636 The Statement of Activities presents information showing how the Dis:rict's net position changed during the fiscal years. The focus is on both gross and net costs of various activities that are supported by the District's ad valorem tax and other revenues. Thus, ii 1 6 1 1 B 2 Immokalee Fire Control District Management's Discussion and Analysis September 30, 2018 Government-wide Financial Statements (Continued) revenues and expenses are reported in this Statement for some items that will only result in cash flows in a future fiscal period (e.g. uncollected taxes earned). This Statement is intended to summarize and simplify the user's analysis of the cost of various governmental services. An increase or decrease in net position may be an indication of whether the District's financial health is improving or deteriorating. The following reflects the revenues, expenses and changes in financial position for the years ended September 30: 2018 2017 Revenues: Program Fees $ - $ 32,718 Ad Valorem Taxes 3,423,086 2,994,850 Interest Income 45,141 27,467 Grant Revenue 331,264 1,276,664 Impact Fees 109,670 38,159 Other Revenue 265,530 57,268 Total Revenue 4,174,691 4,427,126 Expenses Public Safety Expenses 5,111,205 4,988,454 Change in Net Position (936,514) (561,328) Net Position — Beginning, As Originally Stated 1,412,636 1,973,964 Prior Period Adjustment—GASB No. 75 (268,334) - Net Position — Beginning, As Restated 1,144,302 1,973,964 Net Position - Ending of the fiscal year $ 207,788 $ 1,412,636 Both of the financial statements distinguish the functions of the District that are principally supported by ad valorem taxes and intergovernmental revenues. The governmental activities of the District are for public safety. General Revenues During fiscal year 2018, the District received $428,236 more in ad valorem tax dollars over the prior fiscal year due to an increase in assessable value of property within the District. This represents an 14% increase. Other revenues, however, decreased $680,671 net over the prior fiscal year due principally to the SAFER Grant ending. iii 161 1B 2 . Immokalee Fire Control District Management's Discussion and Analysis September 30, 2018 Government-wide Financial Statements (Continued) During fiscal year 2017, the District received $442,056 more in ad valorem tax dollars over the prior fiscal year due to an increase in assessable value of property within the District. This represents a 17% increase. Other revenues, however, Ilecreased $227,808 net over the prior fiscal year due substantially to less allowable use of impact fees. Expenses During the fiscal year of 2018 expenses increased by$122,751 vs. the prior fiscal year due to increases in costs. These costs included an increase in pension liability and OPEB costs. During the fiscal year of 2017 expenses increased by $825,561 vs. the prior fiscal year due to increases in operating costs. These costs included an increase of $506,368 in retirement expense, approximately $250,000 in overtime and sick time, approximately $100,000 in health insurance and $50,000 in repairs and increased depreciation expense of$191,685. Net Position During fiscal year 2017, net position decreased by ($561,328). During fiscal year 2018, net position decreased by ($936,514). Liabilities During the year ended September 30, 2018, the District entered a capital lease of $101,432 for staff vehicles. The District had no debt during the year ended September 30, 2017. Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental Funds Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements I iv 161182 Immokalee Fire Control District Management's Discussion and Analysis September 30, 2018 Governmental Funds (Continued) focus on the short-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate the comparison between governmental funds and governmental activities. The District maintains two governmental funds, the General Fund and the Special Revenue Fund for impact fees. Each fund's activity is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances. These statements can be found on pages 6 and 8 of this report. Notes to the Basic Financial Statements The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements and can be found beginning on page 10 of this report. General Fund Budgetary Highlights The District adopts an annual appropriated budget for each of its governmental funds. The most significant budget variance for the year ended September 30, 2018 was due to entering the capital lease for staff vehicles. The actual expenditures in the General Fund were $1,796,351 less than the final amended budget. The actual expenditures were less than budget in general due to not having to use any reserves to cover expenditures. V 161182 Immokalee Fire Control District Management's Discussion and Analysis September 30, 2018 Capital Assets The following is a schedule of the District's capital assets at September 30: Capital Assets September 30 2018 20°7 Capital Assets not being depreciated: Land $ 114,916 $ 114,916 Construction in progress 360,044 29,638 Total Capital Assets not being depreciated 474,960 314,554 Capital Assets being depreciated: Buildings and building improvements 455,967 415,967 Machinery&equipment 1,194,989 1,3e,0,975 Vehicles 2,223,423 2,9E•2,609 Total Capital Assets being depreciated 3,874,379 4,7139 551 Less: Accumulated Depreciation (2,762,427) (3,0:i 2,131) Capital Assets,being depreciated,net 1,111,952 1,7 ;7,420 Capital Assets,Net $ 1,586,912 5_3,211,974 During the year ended September 30, 2018, the District purchased capital assets of $309,346 which consisted of construction in progress of $130,406 related to a new station, $133,510 in vehicles and $45,430 in equipment. The District purchased capital assets during the year ended September 30, 2017 in the amount of$292,536 which consisted of various new equipment. The followingis a summaryof changes in long-term liabilities for the g t es o t e ylear ended September 30: 2018 2017 Net pension liability-FRS 3,656,517 3,408,712 Net pension liability-HIS 667,117 636,395 Compensated absences 412,979 374,299 Capital leases 89,857 Net OPEB liability 507,058 203,425 $ 5,333,528 $ 4,622.831 VI 161182 Immokalee Fire Control District Management's Discussion and Analysis September 30, 2018 Economic Factors and Next Year's Budget Rates The following were factors considered when next year's budget (2018-2019) was prepared: • The estimated property taxes increased by approximately $346,296 or 12%for budgeting purposes for 2018 as compared to 2017. The millage rate stayed consistent at 3.75 mills for the fiscal year ending September 30, 2019. The District intends to retain all personnel until it learns if it was awarded the SAFER Grant. Request for information This financial report is designed to provide the reader an overview of the District. Questions regarding any information provided in this report should be directed to: Immokalee Fire Control District, 502 East New Market Road, Immokalee, Florida 34142, attention Michael Choate, Fire Chief, telephone (239) 657-2111. vii 161182 IMMOKALEE FIRE CONTROL DISTRICT Page 4 of 67 STATEMENT OF NET POSITION September 30,2018 Governmental Activities ASSETS Current assets: Cash and cash equivalents $ 1,398,805 Restricted cash and cash equivalents 4,886,768 Due from other governments,including restricted amount of$110,400 139,186 Accounts receivable 522,794 Deposits - Prepaid expenses Total current assets 6,947,553 Noncurrent assets: Capital assets: Land 114,916 Construction in progress 360,044 Depreciable buildings,equipment and vehicles (net of$2,762,427 accumulated depreciation) 1.111.952 Total noncurrent assets 1,586,912 TOTAL ASSETS 8,534,465 DEFERRED OUTFLOWS OF RESOURCES 2,420,267 LIABILITIES Current liabilities: Accounts payable 24,311 Accrued liabilities 7,964 Unearned revenue-impact fees 4,993,602 Due to other governments 22,119 Current portion of long-term obligations 19,843 Total current liabilities 5,067,839 Noncurrent liabilities: Noncurrent portion of long-term obligations 5,313,685 TOTAL LIABILITIES 10,381,524 DEFERRED INFLOWS OF RESOURCES 365,420 NET POSITION Net investment in capital assets 1,497,055 Restricted - Unrestricted(deficit) (1,289,267) TOTAL NET POSITION $ 207,788 The accompanying notes are an integral part of this statement. 161182 IMMOKALEE FIRE CONTROL DISTRICT Page 5 of 67 STATEMENT OF ACTIVITIES Year Ended September 30,2018 Governmental Activities EXPENSES Governmental Activities Public Safety-Fire Protection Personnel services $ 3,987,495 Operating expenses 758,668 Depreciation 365,042 Interest and fiscal charges - TOTAL EXPENSES -GOVERNMENTAL ACTIVITIES 5,111,205 PROGRAM REVENUES Charges for services - Operating/capital grants and contributions 331,264 TOTAL PROGRAM REVENUES 331,264 NET PROGRAM EXPENSES 4,779,941 GENERAL REVENUES Ad Valorem taxes 3,423,086 Impact fees 109,670 Interest 45,141 Gain on disposition of capital assets 141,125 Other 124,405 TOTAL GENERAL REVENUES 3,843,427 DECREASE IN NET POSITION (936,514) NET POSITION-Beginning of year,as restated 1,144,302 NET POSITION-End of the year $ 207,788 The accompanying notes are an integral part of this statement. 1 6 1 1 B 2 IMMOKALEE FIRE CONTROL DISTRICT Page 6 of 67 BALANCE SHEET-GOVERNMENTAL FUNDS September 30,2018 Total General Impact Fee Governmental Fund Fund Funds ASSETS Cash and cash equivalents $ 1,398,805 $ - $ 1,398,805 Restricted cash and cash equivalents - 4,886,768 4,886,768 Due from other governments 28,786 110,400 139,186 Due from other funds 2,463 - 2,463 Accounts receivable 522,794 - 522,794 Deposits - - - Prepaid expenditures - - - TOTAL ASSETS $ 1,952,848 $ 4,997,168 $ 6,950,016 LIABILITIES AND FUND BALANCE LIABILITIES Accounts payable $ 23,208 $ 1,103 $ 24,311 Accrued liabilities 7,964 - 7,964 Due to other funds - 2,463 2,463 Due to other governments 22,119 - 22,119 Unearned revenue-impact fees - 4,993,602 4,993,602 TOTAL LIABILITIES 53,291 4,997,168 5,050,459 FUND BALANCE Nonspendable - - - Assigned 1,899,557 - 1,899,557 Unassigned - - - TOTAL FUND BALANCE 1,899,557 - 1,899,557 TOTAL LIABILITIES AND FUND BALANCE $ 1,952,848 $ 4,997,168 $ 6,950,016 I � The accompanying notes are an integral part of this statement. 1611B2 IMMOKALEE FIRE CONTROL DISTRICT Page 7 of 67 RECONCILIATION OF THE BALANCE SHEET-GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION September 30,2018 Amount Total fund balance for governmental funds $ 1,899,557 Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental activities are not financial resources and,therefore,are not reported in the governmental funds. Capital assets not being depreciated: Land 114,916 Construction in progress 360,044 474,960 Governmental capital assets being depreciated: Building,Equipment and Vehicles 3,874,379 Less accumulated depreciation (2,762,427) 1,111,952 Deferred outflows and deferred inflows related to pensions are applied to future periods and,therefore,are not reported in the governmental funds. Deferred outflows related to pensions 2,420,267 Deferred inflows related to pensions (365,420) Deferred inflows related to OPEB - 2,054,847 Long-term liabilities are not due and payable in the current period and,therefore,are not reported in the funds. Net pension liability-FRS (3,656,517) Net pension liability-HIS (667,117) Capital leases (89,857) Compensated absences (412,979) Net OPEB liabiity (507,058) (5,333,528) Elimination of interfund amounts: Due from other funds 2,463 Due to other funds (2,463) Total net position of governmental activities $ 207,788 The accompanying notes are an integral part of this statement. 161182 IMMOKALEE FIRE CONTROL DISTRICT Page 8 of 67 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE -GOVERNMENTAL FUNDS Year Ended September 30,2018 Impact Total General Fee Governmental Fund Fund Funds REVENUES Ad Valorem taxes $ 3,423,086 $ - 3,423,086 Intergovernmental revenues: Federal public safety grants-SAFER/AFG 327,554 - 327,554 State grant - - - State firefighter supplemental 3,710 - 3,710 Fees: Inspection fees - - - Impact fees - 109,670 109,670 Miscellaneous: Interest 14,856 30,285 45,141 Other 124,405 - 124,405 TOTAL REVENUES 3,893,611 139,955 4,033,566 EXPENDITURES Current Public safety I Personnel services 3,459,410 - 3,459,410 Operating expenditures 749,119 9,549 758,668 Capital outlay 178,940 130,406 309,346 Debt service Principal reduction 11,575 - 11,575 Interest and fiscal charges - - - TOTAL EXPENDITURES 4,399,044 139,955 4,538,999 EXCESS OF REVENUES OVER(UNDER)EXPENDITURES (505,433) - (505,433) OTHER FINANCING SOURCES(USES) Operating transfers in - - - Proceeds from issuance of capital lease 101,432 - 101,432 Proceeds from disposition of capital assets 580,491 - 580,491 TOTAL OTHER FINANCING SOURCES(USES) 681,923 - 681,923 NET CHANGE IN FUND BALANCE 176,490 - 176,490 FUND BALANCE-Beginning of the year 1,723,067 - 1,723,067 FUND BALANCE-End of the year $ 1,899,557 $ - $ 1,899,557 The accompanying notes are an integral part of this statement. 1611B2 IMMOKALEE FIRE CONTROL DISTRICT Page 9 of 67 RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES Year Ended September 30,2018 Amount Net change(excess of revenues over(under)expenditures) in fund balance-total governmental funds $ 176,490 The decrease(change)in net position reported for governmental activities in the statement of activities is different because: Governmental funds report capital outlays as expenditures. However,in the Statement of Activities,the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. Plus:Expenditures for capital assets 309,346 Less:proceeds from disposition of capital assets (580,491) Plus:gain on disposition of capital assets 141,125 Less:loss on disposition of capital assets - Less:current year depreciation (365,042) (495,062) The issuance of debt is reported as a fmancing source in governmental funds and thus contributes to the change in fund balance. In the Statement of Net Position,however,issuing debt increases long-term liabilities and does not affect the Statement of Activities. Similarly,repayment of principal is an expenditure in the governmental funds but reduces the liability in the Statement of Net Position. Proceeds from capital leases (101,432) Repayments(principal retirement)for capital lease 11,575 (89,857) Some expenses reported in the Statement of Activities do not require the use of current financial resources and,therefore,are not reported as expenditures in the governmental funds. Increase(decrease)in deferred outflows-Pensions 30,127 (Increase)decrease in deferred inflows-Pensions (205,706) (Increase)decrease in deferred inflows-OPEB - (Increase)decrease in net pension liability-FRS (247,805) (Increase)decrease in net pension liability-HIS (30,722) (Increase)decrease in compensated absences,net (38,680) (Increase)decrease in net OPEB liability (35,299) (528,085) Decrease in net position of governmental activities $ (936,514) The accompanying notes are an integral part of this statement. 161 1B IMMOKALEE FIRE CONTROL DISTRICT Page 10 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A • ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization Immokalee Fire Control District(the "District"), is an independent special district established on May 3, 1955 by Laws of Florida, Chapter 55-30666, as amended. The District has the general and specific powers prescribed by Florida Statutes Chapters 189, 633 and Chapter 191. Laws of Florida,Chapter 2000-393 codified, reenacted, amended and repealed its prior enabling acts. Also, a result of Laws of Florida, Chapter 2000-393, the District's name was changed from Immokalee Fire Control and Rescue District to Immokalee Fire Control District Laws of Florida, Chapter 2001-330 amended Laws of Florida, Chapter 2000-393 and authorized the District to levy impact fees on new construction within the District. During January 2012, the voters within the District passed a referendum increasing the District's millage cap from 3 mills to 3.75 mills effective for the year ended September 30, 2013. The District was created for the purpose of providing fir¢control and protection services as well as crash and rescue services for a designated area in eastern Collier County. The District operates three (3) station houses and has approximately 42 employees including volunteers. The Districl is governed by an elected five(5) member Board of Commissioners serving staggered four(4)year terms. Summary of Significant Accounting Policies The following is a summary of the significant accounting policies used in the preparation of these basic financial statements. Reporting Entity The District adheres to Governmental Accounting Standards Beard(GASB) Statement Number 14, "Financial Reporting Entity" (GASB 141, as amended by GASB Statement Number 39, "Determining Whether Certain Crganizations Are Component Units" (GASB 39) and GASB Statement Number b 1, "The Financial Reporting Entity: Omnibus -An Amendment of GASB Statements No. 14 and No. 34" (GASB 61). These statements require the basic financial statements of the District(the primary government)to include its component units,if any. A component unit is a legally separate organization for which the elected officials of the primary government are financially accountable. Based on the criteria established in GASB Statement No. 14, as amended,there are no component units required to be included or included in the District's basic financial statements. 1611B2 IMMOKALEE FIRE CONTROL DISTRICT Page 11 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED The basic financial statements of the District are comprised of the following: -Government-wide financial statements -Fund financial statements -Notes to the financial statements Government-wide Financial Statements The government-wide financial statements (i.e., the Statement of Net Position and the Statement of Activities)report information on all of the activities of the District and do not emphasize fund types. These governmental activities comprise the primary government. General governmental and intergovernmental revenues support the governmental activities. The purpose of the government-wide financial statements is to allow the user to be able to determine if the District is in a better or worse financial position than the prior year. The effect of all interfund activity between governmental funds has been removed from the government-wide financial statements. Government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Under the accrual basis of accounting,revenues,expenses, gains, losses, assets, and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes place. Revenues,expenses, gains, losses, assets, and liabilities resulting from nonexchange transactions are recognized in accordance with the requirements of GASB Statement Number 33, "Accounting and Financial Reporting for Nonexchange Transactions" (GASB 33). Amounts paid to acquire capital assets are capitalized as assets in the government-wide financial statements,rather than reported as expenditures. Proceeds of long-term debt are recorded as liabilities in the government-wide financial statements, rather than as other financing sources. Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability in the government-wide financial statements,rather than as expenditures. 1 6 1 1 B IMMOKALEE FIRE CONTROL DISTRICT Page 12 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A A . ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Government-wide Financial Statements,continued The Statement of Activities demonstrates the degree to which the direct expenses of a given function are offset by program revenues. Direct expensjes are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use or directly benefit from goods, services, or privileges provided by a given function and 2)grants and contributions that are restricted to meeting the operational or capital improvements of a particular function. Taxes and other items not properly included among pogram revenues are reported instead as general revenues. Program revenues are considered to be revenues generated by services performed and/or by fees charged such as inspection fees. Capital grant revenues are grants from other governmental entities restricted for the purchase of specific capital assets. Fund Financial Statements The District adheres to GASB Statement Number 54, "Fund Balance Reporting and Governmental Fund Type Definitions" (GASB 54). The accounts of the District are organized on the basis of funds,each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity or retained earnings,revenues,and expenditures or expenses, as appropriate. Government resources are allocated to and accour ted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled. Fund financial statements for the District's governmental funds are presented after the government-wide financial statements. These statements display information about major funds individually and nonmajor funds, in aggregate, for governmental funds. 1 6 1 1 B 2 IMMOKALEE FIRE CONTROL DISTRICT Page 13 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Governmental Funds When both restricted and unrestricted resources are combined in a fund, expenditures are considered to be paid first from restricted resources, as appropriate, and then from unrestricted resources. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available when they are collected within the current period or soon enough thereafter to pay liabilities of the current period. The District's major funds are presented in separate columns on the governmental fund financial statements. The definition of a major fund is one that meets certain criteria set forth in GASB Statement Number 34, "Basic Financial Statements -and Management's Discussion and Analysis -for State and Local Governments" (GASB 34). The funds that do not meet the criteria of a major fund are considered non-major funds and are combined into a single column on the governmental fund financial statements. Separate financial statements are provided for governmental funds. Major individual governmental funds are reported in separate columns on the fund financial statements. Measurement Focus and Basis of Accounting Basis of accounting refers to when revenues and expenditures, or expenses, are recognized in the accounts and reported in the basic financial statements. Basis of accounting relates to the timing of the measurements made,regardless of the measurement focus applied. The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements have been met. 1611B2 IMMOKALEE FIRE CONTROL DISTRICT Page 14 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Measurement Focus and Basis of Accounting,continued Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of(accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period and soon enough thereafter to pay liabilities of the curret t period. For this purpose, the District considers tax revenues to be available if they are collected within sixty days of the end of the current fiscal period. Revenues susceptible to accrual are property taxes, interest on investments, and intergovernmental revenues. Property taxes are recorded as revenues in the fiscal year in which they are levied,provided they are collected in the current period or within sixty days thereafter. Interest on invested funds is recognized when earned. Intergovernmental revenues that are reimbursements for specific purposes or projects are recognized when all eligibility requirements are met. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. Exceptions to this getneral rule include: (1) principal and interest on the long-term debt,if any, which is recognized when due; and(2)expenditures are generally not divided between years by the recording of prepaid expenditures. When both restricted and unrestricted resources are available for use, it is the District's policy to use restricted resources first, then unrestricted resources as they are needed. Separate financial statements are provided for governmental furids. Non-current Government Assets/Liabilities GASB 34 requires non-current governmental assets, such as lanai and buildings, and non-current governmental liabilities, such as notes payable and apital leases,to be reported in the governmental activities column in the government-wide Statement of Net Position. 161 1B 2 IMMOKALEE FIRE CONTROL DISTRICT Page 15 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30, 2018 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Major Funds The District reports the following major governmental funds: The General Fund is the District's primary operating fund. It accounts for all financial resources of the District, except those required to be accounted for in the Impact Fee Fund. The Impact Fee Fund consists of fees imposed and collected by Collier County based on new construction within the District. The fees are restricted and can only be used for certain capital expenditures and/or the related debt associated with growth within the District. Budgetary Information The District has elected to report budgetary comparison of major funds as required supplementary information(RSI). Investments The District adheres to the requirements of Governmental Accounting Standards Board(GASB)Statement Number 31, "Accounting and Financial Reporting for Certain Investments and for External Investment Pools" (GASB 31), in which all investments are reported at fair value. The District held no investments at September 30, 2018. Capital Assets Capital assets, which include land,construction in progress, buildings, equipment and machinery and vehicles are reported in the government-wide financial statements in the Statement of Net Position. The District follows a capitalization policy which calls for capitalization of all fixed assets that have a cost or donated value of$1,000 or more and have a useful life in excess of one year. 161182 IMMOKALEE FIRE CONTROL DISTRICT Page 16 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Capital Assets,continued All capital assets are valued at historical cost, or estimated histc:rical cost if actual historical cost is not available. Donated capital assets are valued at their estimated fair market value on the date donated. Public domain(infrastructure)capital assets consisting of certain improvements other than building, including curbs, gutters and drainage systems, are not capitalized, as the District generally dues not acquire such assets. No debt-related interest expense is capitalized as part oil capital assets in accordance with GASB 34. Maintenance,repairs and minor renovations are not capitalized. The acquisition of land and construction projects utilizing resources received from Federal and State agencies are capitalized when the related expenditure is incurred. Expenditures that materially increase values, change capacities,or extend useful lives are capitalized. Upon sale or retirement,the cost is eliminated from the respective accounts. Expenditures for capital assets are recorded in the fund statements as current expenditures. However, such expenditures are not reflected as txpenses in the government-wide statements,but rather are capitalized and depreciated. Depreciable capital assets are depreciated using the straight-liner method over the following estimated useful lives: Asset Years Buildings 30 Equipment and Machinery 3-20 Vehicles 4-10 161 1B IMMOKALEE FIRE CONTROL DISTRICT Page 17 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Budgets and Budgetary Accounting The District has adopted an annual budget for the General Fund. The District has also adopted an annual budget for its Special Revenue Fund, the Impact Fee Fund. The District follows these procedures in establishing budgetary data for the General Fund and the Impact Fee Fund: 1. During the summer of each year,the District Fire Chief submits to the Board of Commissioners a proposed operating budget for the fiscal year commencing on the upcoming October 1. The operating budget includes proposed expenditures and the means of financing them. 2. Public hearings are conducted to obtain taxpayer comments. 3. The budget is adopted by approval of the Board of Commissioners. 4. Budget amounts, as shown in these financial statements, are as originally adopted or as amended by the Board of Commissioners. 5. The budget is adopted on a basis consistent with accounting principles generally accepted in the United States of America. 6. The level of control for appropriations is exercised at the fund level. 7. Appropriations lapse at year-end. The District did amend the General Fund budget during the year ended September 30, 2018 in the amount of$263,379. The District did amend the Impact Fee Fund budget during the year ended September 30, 2018 in the amount of$831,055. 161182 IMMOKALEE FIRE CONTROL DISTRICT Page 18 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Impact Fees/Deferred Revenue Through an inter-local agreement, the District levies an impact Fee on new construction within the District. The intent of the fee is for growth within the District to pay for capital improvements needed due to the growth. The fee is collected by Collier County and is remitted to the District. The fee is refundable if not expended by the District within a reasonable period from the date of colle.tion. The District, therefore,records this fee as restricted cash and as deferred revs nue until the date of expenditure, at which time it is recognized as revenue and charged to capital outlay in the fund financial statements and capital assets in the government-wide financial statements. Due To/From Other Funds Interfund receivables and payables arise from interfund transactions and are recorded in the fund statements by funds affected in the period in which transactions are executed. Due From Other Governments No allowance for losses on uncollectible accounts has been recorded since the District considers all amounts to be fully collectible. Compensated Absences The District's employees accumulate annual leave, based on the number of years of continuous service. Upon termination of employment, employees can receive payment of accumulated annual leave, if certain criteria are met, The costs of sick, vacation and personal leave benefits (compensated absences) are expended in the respective operating funds when payments are made to employees. However, the liability for all accrued sick, vacation and personal leave benefi s is recorded in the government-wide Statement of Net Position. Encumbrances Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriation, is not employed by the.3istrict because, at present, it is not necessary in order to assure effective budgetary control or to facilitate effective cash planning and control. 16 $ 182 IMMOKALEE FIRE CONTROL DISTRICT Page 19 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Management Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates. Net Position In the government-wide financial statements,no net position has been identified as restricted. Restricted net position reflects those net assets that have constraints as to their use externally imposed by creditors, through debt covenants,by grantors, or by law. Fund Balances The governmental fund financial statements the District maintains may include nonspendable,restricted,committed, assigned and unassigned fund balances. Nonspendable fund balances are those that cannot be spent because they are either (a) not in spendable form or(b)legally or contractually required to be maintained intact. Criteria include items that are not expected to be converted into cash,for example prepaid expenses. Restricted fund balance consists of amounts that can be spent only on specific purposes stipulated by constitutional provisions or enabling legislation or externally imposed by creditors, grantors, contributors, or laws or regulations of other governments. The District maintained no restricted fund balances at September 30, 2018. Committed fund balance consists of amounts that represent resources whose use is constrained by limitations the Board (highest decision making)imposes upon itself. These constraints made by the Board remain binding unless removed in the same manner.The District maintained no committed fund balance at September 30, 2018. 161182 IMMOKALEE FIRE CONTROL DISTRICT Page 20 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Fund Balances,continued Assigned fund balance represents the portion of fund balance tkat reflects the District's intended use of resources. Such intent can only be established by the Board. The District maintained assigned fund balance totaling ll,899,557 for various uses at September 30, 2018. The Board's minimum fund balance policy is to maintain not less than three(3) months budgeted expenditures In assigned fund balance as well as other specifically assigned amounts. Unassigned fund balance is the portion of fund balance representing resources in excess of what can properly be classified in one of the other categories. Interfund Transactions The District considers interfund receivables (due from other funds) and interfund liabilities (due to other funds)to be loan transactions to and fraKn other funds to cover temporary(three months or less)cash needs. Transactions that constitute reimbursements to a fund for expenditures initially made from k that are properly applicable to another fund are recorded as expenditures in the reimbursing funds and as reduction of expenditures in the fund that is reimbursed. Pensions In the government-wide Statement of Net Position, liabilities atte recognized for the District's proportionate share of each pension plan's net pension: liability. For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Florida Retirement System (FRS)and the Health Insurance Subsidy(HIS)defined benefit plans and additions to/deductions from fiduciary net position have been determined on the same basis as they are reported by the Plans. For this purpose, benefit payments, (incuuding refunds of employees contributions) are recognized when due and payable in accordance with the benefit terms. The District's retirement plans and related amounts are described in a subsequent note. 161 1B 2 IMMOKALEE FIRE CONTROL DISTRICT Page 21 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Deferred Outflows/Inflows of Resources In addition to assets,the Statement of Net Position reports a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to future periods and so will not be recognized as an outflow of resources (expense/expenditure) until then. The deferred amount on pensions is reported in the government-wide Statement of Net Position. The deferred outflows of resources related to pensions and OPEB are discussed in a subsequent note. In addition to liabilities, the Statement of Net Position reports a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period and so will not be recognized as an inflow of resources (revenue)until that time. The deferred amount on pensions and OPEB is reported only in the government-wide Statement of Net Position. A deferred amount on pensions and OPEB results from the difference in the expected and actual amounts of experience, earnings, and contributions. This amount is deferred and amortized over the service life of all employees that are provided with benefits through the plans except earnings which are amortized over five to seven years. Subsequent Events Subsequent events have been evaluated through February 25, 2019, which is the date the financial statements were available to be issued. NOTE B - CASH AND CASH EQUIVALENTS At September 30, 2018,cash and cash equivalents were$6,285,573, which included unrestricted cash of$1,398,805 in the General Fund(including petty cash of $100)and restricted cash of$4,886,768, which was held in the Impact Fee Fund. Restricted cash is comprised of impact fees which are restricted for capital asset acquisition and/or improvement due to growth within the District. 161 1B IMMOKALEE FIRE CONTROL DISTRICT Page 22 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE B - CASH AND CASH EQUIVALENTS,CONTINUED Deposits The District's deposit policy allows deposits to be held in demand deposit or money market accounts and other investments per Florida Statutes, Chapter 218.415(17). All District deposits were held in a financial institution designated as a qualified depository by the State Treasurer. At September 30, 2018, the carrying amounts of the District's&posits were $1,398,705 and$4,886,768 in the General Fund and the Impact Fee Fund, respectively. At September 30, 2018,bank balances were$1,423,688 and $5,007,768 in the General Fund and Impact Fee Fund, respectively. These deposits were entirely insured by federal depository insurance or by collateral pursuant to the Public Depository Security Act(Florida Statute 280)of the State of Florida. NOTE C - DUE TO/FROM OTHER GOVERNMENTS Due from other governments at September 30, 2018, are as follpws: Description General Fund Collier County Tax Collector $ 28,786 28,786 Impact Fee Fund Collier County 110,400 $ 139,186 Due to other governments at September 30,2018, are as follows: Description General Fund North Collier Fire Control $ 22,119 NOTE D- DUE TO/FROM OTHER FUNDS Interfund receivables and payables at September 30, 2018, are . s follows: Due From Due To Other Funds Other Funds General Fund: Impact Fee $ 2,463 $ - Total General Fund 2,463 - Special Revenue Fund: Impact Fee: General - 2,463 Total Special Revenue Fund - 2,463 Total $ 2,463 $ 2,463 Interfund receivables and payables were eliminated for presentation purposes in the Statement of Net Position at September 30,2018. 16 I 1B2 IMMOKALEE FIRE CONTROL DISTRICT Page 23 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE E - CAPITAL ASSETS ACTIVITY The following is a summary of changes in capital assets activity for the year ended September 30, 2018: Balance Balance October 1 Increases/ Decreases/ Adjustments/ September 30 2017 Additions Deletions Reclassifications 2018 Capital Assets Not Being Depreciated: Land $ 114,916 $ - $ - $ - $ 114,916 Construction in Progress 229,638 130,406 - - 360,044 Total Capital Assets Not Being Depreciated 344,554 130,406 - - 474,960 Capital Assets Being Depreciated: Buildings 455,967 - - - 455,967 Equipment&Machinery 1,340,975 45,430 (191,416) - 1,194,989 Vehicles 2,962,609 133,510 (872,696) - 2,223,423 Total Capital Assets Being Depreciated 4,759,551 178,940 (1,064,112) - 3,874,379 Less Accumulated Depreciation: Buildings (326,592) (11,500) - - (338,092) Equipment&Machinery (678,863) (133,804) 167,620 - (645,047) Vehicles (2,016,676) (219,738) 457,126 - (1,779,288) Total Accumulated Depreciation (3,022,131) (365,042) 624,746 - (2,762,427) Total Capital Assets Being Depreciated,Net 1,737,420 (186,102) (439,366) - 1,111,952 Capital Assets,Net $ 2,081,974 $ (55,696) $ (439,366) $ - 1,586,912 Related debt (89,857) Net investment in capital assets $ 1,497,055 Depreciation expense was charged to the following functions during the year ended September 30, 2018: Amount General Government $ 365,042 Total Depreciation Expense $ 365,042 161 1B IMMOKALEE FIRE CONTROL DISTRICT Page 24 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE E - CAPITAL ASSETS ACTIVITY, CONTINUED The District has capital assets held under capital leases with a total cost of$133,510 at September 30,2018.The capital assets held under capital lease had accumulated depreciation of$6,675 and depreciation expense of$6,675 as of and for the year ended September 30,2018. NOTE F- LONG-TERM LIABILITIES The following is a summary of changes in long-term liabilities for the year ended September 30, 2018: Balance Balance Amounts October 1 Retirements/ Septtmber 30 Due Within 2017 Additions Adjustments 4018 One Year Net pension liability-FRS $ 3,408,712 $ 247,805 $ - $ 4,656,517 $ Net pension liability-HIS 636,395 30,722 - 667,117 Capital leases - 101,432 (11,575) 89,857 19,843 Compensated Absences 374,299 38,680 - 412,979 - Net OPEB Liability 471,759 35,299 - — 507,058 - $ 4,891,165 $ 453,938 $ (11,575) $ 4,333,528 $ 19,843 The following is a summary of the long-term obligations at September 30, 2018: Amount Net pension obligation-FRS pension plan. This amount is actuarially determined through calculation based upon the audited financial statements of the Florida Retirement Plan. $3,656,517 Net pension obligation-HIS plan. This amount is actuarially determined through calculation based upon the audited financial statements of the Florida Retirement Plan. 667,117 The District entered into a five year capital lease agreement.Monthly payments are$1,654 and are interest free.Payments began on March 20,2018 with a final payment due February 20,2023.The lease agreement is collateralized by the respective three vehicles. 89,857 Non-current portion of compensated absences. Employees of the District are entitled to paid leave(sick,vacation and comp time) based on length of service and job classification. 412,979 Net OPEB liability-actuarially determined-GASB No.75. 507,058 Total long-term liabilities 5,333,528 Current portion (19,843) Noncurrent portion $5,313,685 161182 IMMOKALEE FIRE CONTROL DISTRICT Page 25 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE F- LONG-TERM LIABILITIES, CONTINUED The annual debt service requirements at September 30, 2018, were as follows: Years Ending Total Total September 30 Principal Interest Total 2019 $ 19,843 $ - $ 19,843 2020 19,843 - 19,843 2021 19,843 - 19,843 2022 19,843 - 19,843 2023 10,485 - 10,485 Total capital lease 89,857 - 89,857 Net pension liability-FRS 3,656,517 - 3,656,517 Net pension liability-HIS 667,117 - 667,117 Accrued compensated absences-vacation 412,979 - 412,979 Net OPEB obligation 507,058 - 507,058 Total long-term debt $ 5,333,528 $ - $ 5,333,528 Interest expense related to the capital lease payable was$0 for the year ended September 30, 2018. 161182 IMMOKALEE FIRE CONTROL DISTRICT Page 26 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLAN -DEFINED BENEFIT PENSION PLAN General Information about the Florida Retirement System The Florida Retirement System("FRS")was created in Chapter 21, Florida Statutes. The FRS was created to provide a defined benefit pension plan ("Pension Plan")for participating public employees. All District employees are participants in the Statewide Florida Retirement System(FRS)under authority of Article X, Section 14 of the State Constitution and Florida Statutes, Chapters 112 aid 121. The FRS was amended in 1998 to add the Deferred Retirement Option Program ("DROP") under the defined benefit plan and amended in 2000 to provide en integrated defined contribution plan alternative to the defined benefit plan for FRS members effective July 1, 2002. This integrated defined contribution pension plan ,.s the FRS Investment Plan. Chapter 112,Florida Statutes,established the Retiree Health Insurance Subsidy(HIS)Program, a separate cost-sharing, multiple-employer defined benefit pension plan to assist retired members of any State-administered retirement system in paying the costs of health insurance. Essentially all regular employees of the District are eligible to enroll as members of the State-administered FRS. Provisions relating to the FRS are established by Chapters 121 and 122,Florida Statutes; Chapter 112, Part N, Florida Stai utes; Chapter 238, Florida Statutes; and Florida Retirement System Rules, Chapter I60S, Florida Administrative Code; wherein eligibility,contributions, and benefits are defined and described in detail. Such provisions may be amended at any timg by further action from the Florida Legislature. The FRS is a single retirement system administered by the Florida Department of Management Services, Division of Retirement, and consists of two cost-sharing, multiple-employer defined benefit plans (Pension and HIS Plans) and other nonintegrated programs. A comprehensive annual financial report of the FRS, which includes its financial statements,required supplementary information, actuarial report, and other relevant information dated June 30, 2018, is available from the Florida Department of Management Services Website (www.dms.myflorida.com). The District's total pension expense, $943,210 for the year ended September 30, 2018,is recorded in the government-wide financial statements. Total District actual retirement contribution expenditures were$489,104, $410,600 aped$394,512 for the years ended September 30, 2018, 2017 and 2016,respectively. The District contributed 100%of the required contributions. 1611B ' IMMOKALEE FIRE CONTROL DISTRICT Page 27 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN, CONTINUED FRS Pension Plan Plan Description. The FRS Pension Plan("Plan")is a cost-sharing, multiple- employer defined benefit pension plan, with a Deferred Retirement Option Program (DROP)for eligible employees. The general classes of membership are as follows: Regular Class-Members of the FRS who do not qualify for membership in the other classes. Senior Management Service Class (SMSC)-Members in senior management level positions. Special Risk Class-Members who are employed as certified firefighters and meet the criteria to qualify for this class. Elected Officials -Members who are elected by the voters within the District boundaries. Employees enrolled in the Plan prior to July 1, 2011, vest at six years of creditable service and employees enrolled in the Plan on or after July 1, 2011, vest at eight years of creditable service.All vested members,enrolled prior to July 1, 2011, are eligible for normal retirement benefits at age 62 or at any age after 30 years of service,except for those members classified as special risk who are eligible for normal retirement benefits at age 55 or at any age after 25 years of service. All members enrolled in the Plan on or after July 1, 2011, once vested, are eligible for normal retirement benefits at age 65 or any time after 33 years of creditable service, except for members classified as special risk who are eligible for normal retirement benefits at age 60 or at any age after 30 years of service. Members of both Plans (Pension and HIS)may include up to 4 years of credit for military service toward creditable service. The Plan also includes an early retirement provision; however, there is a benefit reduction for each year a member retires before his or her normal retirement date. The Plan provides retirement, disability, death benefits, and annual cost of living adjustments to eligible participants. DROP,subject to provisions of Section 121.091, Florida Statutes, permits employees eligible for normal retirement under the Plan to defer receipt of monthly benefit payments while continuing employment with an FRS employer. An employee 1611B2 IMMOKALEE FIRE CONTROL DISTRICT Page 28 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30, 2018 NOTE G- RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN, CONTINUED FRS Pension Plan,continued may participate in DROP for a period not to exceed 60 months sifter electing to participate. During the period of DROP participation, deferred monthly benefits are held in the FRS Trust Fund and accrue interest. The net pensior liability does not include amounts for DROP participants, as these members are a)nsidered retired and are not accruing additional pension benefits. Benefits Provided. Benefits under the Plan are computed on the basis of age, and/or years of service, average final compensation, and credit service. Credit for each year of service is expressed as a percentage of the average Final compensation. For members initially enrolled before July 1, 2011,the average ftnal compensation is the average of the five highest fiscal years'earnings; for the members initially enrolled on or after July 1,2011,the average final compensation is the a""erage of the eight highest fiscal years'earnings. The total percentage value of the -3enefit received is determined by calculating the total value of all service, which is based on retirement plan and/or the class to which the member belonged when the service credit was earned. Members are eligible for in-line-of-duty or regular disat ility and survivors' benefits. The following chart shows the percentage value of ea4h year of service credit earned: Class,Initial Enrollment,and Retirement Age/Years of Service %Value Regular Class and elected members initially enrolled before July 1,201 Retirement up to age 62,or up to 30 years of service 1.60 Retirement at age 63 or with 31 years of service 1.63 Retirement at age 64 or with 32 years of service 1.65 Retirement at age 65 or with 33 or more years of service 1.68 Regular Class and elected members initially enrolled on or after July 1,2011 Retirement up to age 65 or up to 33 years of service 1.60 Retirement at age 66 or with 34 years of service 1.63 Retirement at age 67 or with 35 years of service 1.65 Retirement at age 68 or with 36 or more years of service 1.68 Special Risk Regular Service from December 1, 1970 through September 30, 1974 2.00 Service on or after October 1, 1974 3.00 Senior Management Service Class 2.00 Elected Officers'Class 3.00 16I1B2 IMMOKALEE FIRE CONTROL DISTRICT Page 29 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN, CONTINUED FRS Pension Plan,continued As provided in Section 121.101,Florida Statutes,if the member is initially enrolled in the FRS before July 1, 2011,and all service credit was accrued before July 1, 2011, the annual cost-of-living adjustment is 3 percent per year. If the member is initially enrolled before July 1, 2011, and has service credit on or after July 1, 2011, there is an individually calculated cost-of-living adjustment. The annual cost-of-living adjustment is a proportion of 3 percent determined by dividing the sum of the pre-July 2011 service credit by the total service credit at retirement multiplied by 3 percent. Plan members initially enrolled on or after July 1, 2011,will not have a cost-of-living adjustment after retirement. Contributions. The Florida Legislature establishes contribution rates for participating employers and employees. Contribution rates during the year ended September 30, 2018 were as follows: Percent of Gross Salary" Class Employee Employer(1) Employer(3) Florida Retirement System,Regular 3.00 7.92 8.26 Florida Retirement System,Senior Management Service 3.00 22.71 24.06 Florida Retirement System,Special Risk 3.00 23.27 24.5 Deferred Retirement Option Program-Applicable to Members from All of the Above Classes 0.00 13.26 14.03 Florida Retirement System,Reemployed Retiree (2) N/A N/A Florida Retirement System,Elected Official 3.00 45.50 48.70 Notes: (I) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also, employer rates,other than for DROP participants,include.06 percent for administrative costs for the Investment Plan. Rates for 7/1/17-6/30/18. (2) Contribution rates are dependent upon retirement class in which reemployed. (3) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also, employer rates,other than for DROP participants,include.06 percent for administrative costs for the Investment Plan. Rates for 7/1/18-6/30/19. " As defined by the Plan. 1611B2 IMMOKALEE FIRE CONTROL DISTRICT Page 30 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN, CONTINUED FRS Pension Plan,continued Pension Liabilities,Pension Expense,and Deferred Outflows of Resources and Deferred Inflows of Resources Related to the Pension Plan. At September 30, 2018, the District reported a pension liability of 33,656,517 for its proportionate share of the net pension liability. The net pension liability was measured as of June 30, 2018, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of my 1, 2018. The District's proportionate share of the net pension liability was ba4ed on the District's 2017-18 fiscal year contributions relative to the total 2017-18 fiscal year contributions of all participating members. At September 30, 2018,the District's proportionate share was .012139622 percent, which was an increase of.000615654 percent from its proportionate share measure as of September 30, 2017. For the year ended September 30, 2018,the District recognized a pension expense of$877,267. In addition, the District reported deferred outflows of resources and deferred inflows of resources related to the pension from the following sources: Deferred Outflows Deferred Inflows Description of Resources _ of Resources Differences between expected and actual experience $ 309,762 11,243 Change of assumptions 1,194,771 Net difference between projected and actual earnings on pension plan investments - 282,511 Changes in proportion and differences between District contributions and proportionate share of contributions 574,101 - District contributions subsequent to the measurement date 91,340 - Total $ 2,169,974 > 293,754 1611B2 IMMOKALEE FIRE CONTROL DISTRICT Page 31 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN, CONTINUED FRS Pension Plan.continued The deferred outflows of resources related to the FRS pension, totaling $91,340, resulting from District contributions subsequent to the measurement date, will be recognized as a reduction on the net pension liability in the fiscal year ended September 30, 2019. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to the pension will be recognized in pension expense over the remaining service period of 6.4 years as follows: Fiscal Years Ending September 30 Amount 2019 $ 312,222 2020 312,222 2021 312,222 2022 312,223 2023 382,850 Thereafter 153,141 Total $ 1,784,880 Actuarial Assumptions. The total pension liability in the July 1, 2018, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Inflation 2.60 percent Real payroll growth 0.65 percent Salary increases 3.25 percent, average, including inflation Investment rate of return 7.00 percent, net of pension plan investment expense, including inflation Mortality rates were based on the Generational RP-2000 with Projection Scale BB. The actuarial assumptions used in the July 1, 2018, valuation were based on the results of an actuarial experience study for the period July 1, 2008 through June 30, 2013. 1611B2 IMMOKALEE FIRE CONTROL DISTRICT Page 32 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN, CONTINUED FRS Pension Plan,continued The long-term expected rate of return on pension plan investments was not based on historical returns,but instead is based on a forward-looking capital market economic model. The allocation policy's description of each asset class was used to map the target allocation to the asset classes shown below. Each asset class assumption is based on a consistent set of underlying assumptions, and include s an adjustment for the inflation assumption. The target allocation and best estimates of arithmetic and geometric real rates of return for each major asset class are summarized in the following table: Compound! Annual Annual Target Arithmetic (Geometri4) Standard Asset Class Allocation(1) Return Return Deviation Cash 1.00% 2.9% 2.0% 1.8% Fixed income 18.00% 4.4% 4.i% 4.0% Global equity 54.00% 7.6% 6.$% 17.0% Real estate(property) 11.00% 6.6% 6.()% 11.3% Private equity 10.00% 10.7% 7.13% 26.5% Strategic investments 6.00% 6.0% 5.'% 8.6% Total 100.00% !! Assumed inflation-Mean 2.60% 1.90% (1)As outlined in the Plan's investment policy Discount Rate. The discount rate used to measure the total pension liability was 7.00 percent.The Plan's fiduciary net position was projected.to be available to make all projected future benefit payments of current active and inactive employees. Therefore,the discount rate for calculating the total pension liability is equal to the long-term expected rate of return. 161 18 2 IMMOKALEE FIRE CONTROL DISTRICT Page 33 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN,CONTINUED FRS Pension Plan,continued Sensitivity of the District's Proportionate Share of the Net Pension Liability to Changes in the Discount Rate. The following presents the District's proportionate share of the net pension liability calculated using the discount rate of 7.00 percent, as well as what the District's proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower(6.00 percent)or 1-percentage-point higher(8.00 percent)than the current rate: 1% Current 1% Decrease Discount Rate Increase (6.00%) (7.00%) (8.00%) District's proportionate share of the net FRS pension liability $ 6,673,297 $ 3,656,517 $ 1,150,903 Pension Plan Fiduciary Net Position. Detailed information about pension plan's fiduciary net position is available in the separately issued FRS Pension Plan and Other State Administered Systems Comprehensive Annual Financial Report(FRS CAFR) dated June 30, 2018. The FRS CAFR and actuarial reports may also be obtained by contacting the Division of Retirement at: Department of Management Services Division of Retirement Bureau of Research and Member Communications P.O. Box 9000 Tallahassee,FL 32315-9000 850-488-5706 or toll free at 877-377-1737 http://www.dms.myflorida.com/workforce operations/retirement/publications Payables to the Pension Plan. At September 30,2018,the District reported a payable of$0 for the outstanding amount of contributions in the pension plan required for the year ended September 30, 2018. 1611B2 IMMOKALEE FIRE CONTROL DISTRICT Page 34 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLAN -DEFINED BENEFIT PENSION PIAN, CONTINUED HIS Plan Plan Description.The Health Insurance Subsidy Plan ("HIS Ph n")is a cost-sharing, multiple-employer defined benefit pension plan established under Section 112.363, Florida Statutes. The benefit is a monthly payment to assist retirees of State-administered retirement systems in paying their health insurance costs and is administered by the Division of Retirement within the Florida Department of Management Services. Benefits Provided. For the year ended September 30,2018, eligible retirees and beneficiaries received a monthly HIS payment equal to the Lumber of years of creditable service completed at the time of retirement multiplied by$5. The payments are at least$30 but not more than$150 per month,pursuant to Section 112.363, Florida Statutes. To be eligible to receive a HIS Plan benefit, a retiree under a State-administered retirement system must provide proof of health insurance coverage, which can include Medicare. Contributions. The HIS Plan is funded by required contributions from FRS participating employers as set by the Florida Legislature. Employer contributions are a percentage of gross compensation for all active FRS members For the year ended September 30, 2018, the contribution rate ranged between 1.66 percent and 1.66 percent of payroll pursuant to Section 112.363, Florida Statutes. The District contributed 100 percent of its statutorily required contributions tor the current and preceding three years. HIS Plan contributions are deposited in a separate trust fund from which HIS payments are authorized. HIS Plan benefits arc not guaranteed and are subject to annual legislative appropriation. In the event the legislative appropriation or available funds fail to provide full subsidy benefits to all participants, benefits may be reduced or cancelled. Pension Liabilities,Pension Expense,and Deferred Outflow c of Resources and Deferred Inflows of Resources Related to the HIS Plan. At September 30, 2018, the District reported a HIS liability of$667,117 for its proportionate share of the net HIS Plan's net pension liability. The net pension liabi'ity was measured as of June 30, 2018, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of 1, 2018. The District's proportionate share of the net HIS liability was based am the District's 161 1B IMMOKALEE FIRE CONTROL DISTRICT Page 35 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G - RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN, CONTINUED HIS Plan,continued 2017-18 fiscal year contributions relative to the total 2017-18 fiscal year contributions of all participating members. At September 30, 2018,the District's proportionate share was .006303007 percent, which was an increase of.000351193 percent from its proportionate share measured as of September 30, 2017. For the fiscal year ended September 30, 2018, the District recognized HIS expense of$65,943. In addition, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows Deferred Inflows Description of Resources of Resources Differences between expected and actual experience $ 10,213 $ 1,133 Change of assumptions 74,191 70,533 Net difference between projected and actual earnings on HIS pension plan investments 403 - Changes in proportion and differences between District HIS contributions and proportionate share of HIS contributions 157,052 - District contributions subsequent to the measurement date 8,434 - Total $ 250,293 $ 71,666 The deferred outflows of resources related to HIS,totaling$8,434,resulting from District contributions subsequent to the measurement date, will be recognized as a reduction on the net pension liability in the year ended September 30, 2019. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense over the remaining service period of 7.2 years as follows: Fiscal Years Ending September 30 Amount 2019 $ 27,486 2020 27,486 2021 27,486 2022 27,485 2023 27,485 Thereafter 32,865 Total $ 170,293 161182 IMMOKALEE FIRE CONTROL DISTRICT Page 36 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN, CONTINUED HIS Plan,continued Actuarial Assumptions. The total pension liability in the July , 2017, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Inflation 2.60 percent Real Payroll Growth 0.65 percent Salary Increases 3.25 percent, average, including inflation Municipal Bond Rate 3.87 percent Mortality rates were based on the Generational RP-2000 with Projected Scale BB. Because the HIS Plan is funded on a pay-as-you-go basis, no experience study has been completed for the Plan. Discount Rate. The discount rate used to measure the total HIS liability was 3.87 percent. In general, the discount rate for calculating the total HIS liability is equal to the single rate equivalent to discounting at the long-tem expected rate of return for benefit payments prior to the projected depletion date. Because the HIS benefit is essentially funded on a pay-as-you-go basis, the depletion date is considered to be immediate, and the single equivalent discount late is equal to the municipal bond rate selected by the plan sponsor. The Bond Buyer General Obligation 20-Bond Municipal Bond Index was adopted as the applicable municipal bond index. Sensitivity of the District's Proportionate Share of the Net HIS Liability to Changes in the Discount Rate. The following presents the District's proportionate share of the net HIS liability calculated using the discount rate of 3.87 percent, as well as what the District's proportionate share o the net HIS liability would be if it were calculated using a discount rate that is 1-percentage-point lower(2.87 percent)or 1-percentage-point higher(4.87 percent) than the current rate: 1% Current 1% Decrease Discount Rate Increase (2.87%) (3.87%) (4.87%) District's proportionate share of the net HIS liability $ 759,808 $ 667,117 $ 589,855 161182 IMMOKALEE FIRE CONTROL DISTRICT Page 37 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN, CONTINUED HIS Plan,continued Pension Plan Fiduciary Net Position. Detailed information about the HIS plan's fiduciary net position is available in the separately issued FRS Pension Plan and Other State Administered Comprehensive Annual Financial Report(FRS CAFR) dated June 30, 2018. The FRS CAFR and actuarial reports may also be obtained by contacting the Division of Retirement at: Department of Management Services Division of Retirement Bureau of Research and Member Communications P.O.Box 9000 Tallahassee, FL 32315-9000 850-488-5706 or toll free at 877-377-1737 http://www.dms.myflorida.com/workforce operations/retirement/publications Payables to the Pension Plan. At September 30, 2018,the District reported a payable of$0 for the outstanding amount of contributions to the HIS plan required for the fiscal year ended September 30, 2018. FRS-Defined Contribution Pension Plan The SBA administers the defined contribution plan officially titled the FRS Investment Plan (Investment Plan). The Investment Plan is reported in the SBA's annual financial statements and in the State of Florida Comprehensive Annual Financial Report. As provided in Section 121.4501, Florida Statutes,eligible FRS members may elect to participate in the Investment Plan in lieu of the FRS defined benefit plan. District employees participating in DROP are not eligible to participate in the Investment Plan. Employer and employee contributions, including amounts contributed to individual member's accounts, are defined by law,but the ultimate benefit depends in part on the performance of investment funds. Benefit terms, including contribution requirements, for the Investment Plan are established and may be amended by the Florida Legislature. The Investment Plan is funded with the same employer and employee contribution rates that are based on salary and membership class (Regular Class,Elected County Officers, etc.), as the FRS defined benefit plan. Contributions 161 1B IMMOKALEE FIRE CONTROL DISTRICT Page 38 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN,CONTINUED FRS -Defined Contribution Pension Plan,continued are directed to individual member accounts, and the individual members allocate contributions and account balances among various approved investment choices. Costs of administering the plan, including FRS Financial Guidance Program, are funded through an employer contribution of 0.06 percent of payroll and by forfeited benefits of plan members. Allocations to the investment member's accounts during the 2017-18 fiscal year were as follows: Percent of Grgss Salary* Class Employee Employ,r(1) Employer(3) Florida Retirement System,Regular 3.00 7.91 8.26 Florida Retirement System,Senior Management Service 3.00 22.7 24.06 Florida Retirement System,Special Risk 3.00 23.21 24.50 Deferred Retirement Option Program-Applicable to Members from All of the Above Classes 0.00 13.2{` 14.03 Florida Retirement System,Reemployed Retiree (2) N/A N/A Florida Retirement System,Elected Official 3.00 45.51) 48.70 Notes: (1) Employer rates include 1.66 percent for the post employment health insurance subsidy. ALSO, employer rates,other than for DROP participants,include.06 percent for administrative a)sts for the Investment Plan. Rates for 7/1/17-6/30/18. (2) Contribution rates are dependent upon retirement class in which reemployed. (3) Employer rates include 1.66 percent for the post employment health insurance subsidy. A'so, employer rates,other than for DROP participants,include.06 percent for administrative a)sts for the Investment Plan. Rates for 7/1/18-6/30/19. * As defined by the Plan. For all membership classes,employees are immediately vested in their own contributions and are vested after 1 year of service for employer contributions and investment earnings. If an accumulated benefit obligation for service credit originally earned under the FRS Pension Plan is transferred to the Investment Plan, the member must have the years of service required for FRS Pension Plan vesting(including the service credit represented by the transferred funds)to be vested 4or these funds and the earnings on the funds. Nonvested employer contributions art placed in a suspense account for up to 5 years. If the employee returns to FRS-covered employment within the 5-year period, the employee will regain control over their account. If the employee does not return within the 5 year period, the employee will forfeit the accumulated account balance. For the fiscal year ended September 30, 2018,the information for the amount of forfeitures was unavailable from the SBA; however, management believes that these amounts, if any, would be immaterial to the District. 1611B IMMOKALEE FIRE CONTROL DISTRICT Page 39 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30, 2018 NOTE G - RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN, CONTINUED FRS - Defined Contribution Pension Plan,continued After termination and applying to receive benefits,the member may rollover vested funds to another qualified plan, structure a periodic payment under the Investment Plan,receive a lump-sum distribution,leave the funds invested for future distribution, or any combination of these options. Disability coverage is provided; the member may either transfer the account balance to the FRS Pension Plan when approved for disability retirement to receive guaranteed lifetime monthly benefits under the FRS Pension Plan, or remain in the Investment Plan and rely upon that account balance for retirement income. The District's Investment Plan pension expense totaled$206,088 for the fiscal year ended September 30, 2018. Payables to the Investment Plan. At September 30, 2018, the District reported a payable of$0 for the outstanding amount of contributions to the Plan required for the fiscal year ended September 30, 2018. NOTE H- PROPERTY TAXES Property taxes are levied after formal adoption of the District's budget and become due and payable on November 1 of each year and are delinquent on April 1 of the following year. Discounts on property taxes are allowed for payments made prior to the April 1 delinquent date. Tax certificates are sold to the public for the full amount of any unpaid taxes and must be sold not later than June 1 of each year. The billing, collection, and related recordkeeping of all property taxes is performed for the District by the Collier County Tax Collector. No accrual for the property tax levy becoming due in November 2018 is included in the accompanying financial statements, since such taxes are collected to finance expenditures of the subsequent period. Procedures for collecting delinquent taxes, including applicable tax certificate sales and tax deed sales, are provided for by Florida Statutes. The enforceable lien date is approximately two years after taxes become delinquent and occurs only upon request of a holder of a delinquent tax certificate. As of September 30, 2018, $28,786 was due from the Collier County Tax Collector for ad valorem taxes and excess fees. 1611B IMMOKALEE FIRE CONTROL DISTRICT Page 40 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE H- PROPERTY TAXES,CONTINUED Important dates in the property tax cycle are as follows: Assessment roll certified July 1 Millage resolution approved No later than 93 days following certification of assessment roll Beginning of fiscal year for which taxes have been levied October 1 Taxes due and payable(levy date) November 1 with various discount provisions through March 31 Property taxes payable- maximum discount(4 percent) 30 days after levy date Due date March 31 Taxes become delinquent(lien date) April 1 Tax certificates sold by the Collier County Tax Collector Prior to June 1 For the year ended September 30, 2018, the Board of Commissioners of the District levied ad valorem taxes at a millage rate of$3.75 per$1,000(3.175 mills)of the 2017 net taxable value of real property located within the District. NOTE I- IMPACT FEE FUND ACTIVITY During the year ended September 30, 2018, the Impact Fee Func had the following activity: Amount Unearned revenue, October 1, 2017 $ 4,147,807 Impact fee receipts* 955,465 Interest income 30,285 Transfer In from General Fund - Commissions (admin fee) -paid to Collier County (9,549) Capital outlay (130,406) Unearned revenue, September 30, 2018 $ 4,993,602 * Includes $110,400 due from Collier County. 16119 IMMOKALEE FIRE CONTROL DISTRICT Page 41 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE J- RISK MANAGEMENT The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. Insurance programs for general/professional liability,automobile and property are covered by commercial insurance. The District retains the risk of loss up to a deductible amount(ranging from$0 to$2,500)with the risk of loss in excess of this amount transferred to the insurance carrier with limits of liability of$1,000,000 per occurrence and$10,000,000 in the aggregate. The District is third party insured for employee health, dental and vision as well as workers'compensation. NOTE K- FUND BALANCE ALLOCATIONS Fund balance was allocated for the following purposes at September 30, 2018: Nonspendable Fund Balance Amount General Fund Prepaid expenditures $ - Total Nonspendable Fund Balance-General Fund $ - Assigned Fund Balance Amount General Fund Assigned for fiscal year startup(90 day operations) $ 1,100,000 Fleet reserves 250,000 Disaster reserves 549,557 Total Assigned Fund Balance-General Fund $ 1,899,557 NOTE L - POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB) Plan Description The District's defined contribution OPEB Plan provides the opportunity to obtain health insurance,pharmacy, dental and vision benefits to its retired employees and their dependents. The year ended September 30, 2018 was the District's transition year and as such,the District implemented GASB No. 75 "Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions". GASB No. 75 161182 IMMOKALEE FIRE CONTROL DISTRICT Page 42 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE L - POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Plan Description,continued requires the District record its actuarially determined total OPEB liability as well as the restatement of the District's beginning net position balance ror the year ended September 30, 2018. All retired full-time employees are eligible for OPEB benefits if actively employed by the District immediately before retirement. As of September 310,2018,there were retirees eligible to receive benefits. At September 30, 2018 these were thirty two (32)active District employees. The benefits are provided both with contractual or labor agreements. The benefits may require contribution from'the retirees, depending on certain specified criteria and, in particular, length of creditable employment. The minimum retirement age is 62. The minimum years of service requirement is 10 years. The retiree's premiums for these benefits totaled$6,402 during the year ended September 30, 2018, of which the District paid$6,402. Funding Policy The District's OPEB benefits are unfunded. The retiree is eligible for benefits under the District's health and pharmacy plan, but is obligated to reimburse the District for 100%of the cost of the retiree's health coverage. As such,the District has no ultimate obligation for the retiree's health insurance premium. The District acts as agent for the retiree on a pay-as-you-go basis and recognizes expenditures at the time the premiums are due. The District does, however, incur the cost of premium rate being increased on its active employees due to providing coverage to its retirees. The District has not determined if a separate trust fund or equi''alent arrangement will be established into which the District would make contribution,to advance-fund the obligation. Therefore, no separate financial statement is issued. All required disclosures are presented herein. The Plan's measurement date was September 30, 2018. 1611B2 IMMOKALEE FIRE CONTROL DISTRICT Page 43 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE L - POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB),CONTINUED Funding Policy,continued The retiree pays 100% of the retiree health only coverage for Administration and 55% for high risk less the FRS health insurance subsidy(HIS)reimbursement amount until age 65. The retiree may purchase dependent coverage through the District. At age 65 the retiree then must move to Medicare but may continue to purchase dental and vision coverage through the District. The District finances the benefits on a pay-as-you-go basis and recognizes expenditures at the time the premiums are due. The District subsidizes the premium rates paid by retirees by allowing them to participate at blended premium rates for both active and retired employees. These rates provide an implicit subsidy for retirees because, on an actuarial basis, retiree claims are expected to result in higher costs to the plan on average than those of active employees. The projection of future benefit payments for an ongoing plan involves estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer are subject to continual revision as actual results are compared with past expectations and new estimates are made about the future. The schedule of funding progress presents multiyear trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits. Actuarial Methods and Assumptions Projections of benefits for financial reporting purposes are based on the substantive plan(the plan as understood by the employer and plan members) and include types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and plan members to that point. The methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations. 61lB • IMMOKALEE FIRE CONTROL DISTRICT Page 44 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE L- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Actuarial Methods and Assumptions,continued At September 30,2018,the District's Net OPEB Liability of$507,058 was measured as of September 30, 3018,and was determined by an actuarial valuation as of that date using the alternate measurement method. The following actuarial assumptions and other inputs were applied to all periods inclucb3 in the measurement: The following simplifying assumptions were made: Mortality-Life expectancies were based on RP2000 Mortality Tablas for Males and Females projected 10 years. Annual healthcare cost trend using the Society of Actuaries Long-Rt n Medical Cost Trend Model baseline assumptions with an initial rate of 4.6%per y4ar trending to 4.70%by 2028. Turnover-Non-group-specific age-based turnover data from GASB Statement 45 were used as the basis for assigning active members a probability of remaining employed until the assumed retirement age and for developing an expected future working lifetime assumption for purposes of allocating to periods the present value of total benefits paid. Amortization Period: Rolling 20 year amortization Amortization Method: level percentage of payroll The discount rate was 4.23%(for 2018)(2.8%for 2017)and was based on the 20 Year Municipal Bond Rate with AA/Aa or higher. Entry age normal cost method was used. Salary Increases 2.50% Discount Rate 4.23% The FRS salary scale was used Participation percentage: 50% The actuarial assumptions used in the September 30,2018 valuation were based on results of an actuarial experience study performed for the FRS Retirement Plan. The rationales for selecting each of the assumptions used in the finaricial accounting valuation and for the assumptions changes summarized above are to lest reflect the current market conditions and recent plan experience. 16 I 1B2 IMMOKALEE FIRE CONTROL DISTRICT Page 45 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE L - POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Changes in the Net OPEB Liability Amount Balance at September 30,2017 $ 471,759 Changes for the Year: Service Cost 31,359 Interest Cost on Total OPEB Liability 13,731 Change in Benefit Terms - Difference Between Expected and Actual Experience 116,389 Changes in Assumptions (100,573) Benefit Payments (25,607) Net Changes 35,299 Balance at September 30,2018 $ 507,058 The following presents the net OPEB liability of the District as well as what the District's net OPEB liability would be if it were calculated using a discount rate that is 1 percent higher or 1 percent lower than the current discount rate. 1%Decrease Current Rate 1%Increase 3.23% 4.23% 5.23% Net OPEB Liability $ 575,197 $ 507,058 $ 448,049 The following presents the net OPEB liability of the District as well as what the District's net OPEB liability would be if it were calculated using healthcare trend rates that are 1 percent higher or 1 percent lower than the current healthcare trend rate. 1%Decrease Trend Rate 1%Increase 2.0-6.6% 3.0-7.6% 4.0-8.6% Net OPEB Liability $ 432,637 $ 507,058 $ 597,947 161182 IMMOKALEE FIRE CONTROL DISTRICT Page 46 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE L - POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Changes in the Net OPEB Liability,continued For the year ended September 30, 2018,the District recognized OPEB expense credit of$35,299. At September 30,2018,the District reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Deferred Outflows of Inflows of Resources* Resources* Differences Between Expected and Actual Experience $ - $ - Changes in Assumptions -Net difference between projected and actual earnings - - Employer contribution subsequent to measurement date - - Total $ - $ - Amounts reported as deferred outflows of resources and deferreJ inflows of resources related to OPEB will be recognized in OPEB expense as follows: Year Ended September 30: Amount* 2019 $ - 2020 - 2021 - 2022 - 2023 - Total Thereafter - I *Per GASB No. 75 paragraph 43(a) since the District used the alternative measurement method the effects of assumptions are recognized immediately. As such, since the Plan holds no assets their deferred inflows/outflows are zero. 161182 IMMOKALEE FIRE CONTROL DISTRICT Page 47 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE M - DEFICIT UNRESTRICTED NET POSITION(NET ASSETS) During the year ended September 30, 2018, the District's unrestricted net position (net assets)balance was again a deficit and totaled$(1,289,267), due substantially to recording the current year actuarially determined net pension liability of$4,323,634 and the net OPEB liability of$507,058. The District's total available fund balance at September 30, 2018 remains approximately equal to five(5)months of actual expenditures. However,the Board has previously assigned$1,842,867 of the $1,899,557 available fund balance for specific purposes. During the year ended September 30, 2017, the District's unrestricted net position(net assets)balance was again a deficit and totaled$(669,338),due substantially to recording the current year actuarially determined net pension liability of$4,045,107. The District's total available fund balance at September 30, 2017 remains approximately equal to five(5)months of actual expenditures. However, the Board has previously assigned$1,455,453 of the$1,656,297 available fund balance for specific purposes. During the year ended September 30, 2016, the District's unrestricted net position (net assets)balance was again a deficit and totaled$(157,053), due substantially to recording the current year actuarially determined net pension liability of$2,991,948. The District's total available fund balance at September 30, 2016 remains approximately equal to six (6)months of actual expenditures. However, the Board has assigned$1,340,382 of the$1,705,121 available fund balance for specific purposes. During the year ended September 30, 2015, the District's unrestricted net position (net assets)balance became a deficit and totaled$(58,458), due substantially to recording the current year actuarially determined net pension liability of$1,226,192. The District's total available fund balance at September 30, 2015 remains approximately equal to four(4)months of actual expenditures. However, the Board assigned $1,057,074 of the$1,472,132 available fund balance for specified purposes. 161 1B IMMOKALEE FIRE CONTROL DISTRICT Page 48 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE N- COMMITMENTS In September 2018,the District entered into an agreement with Collier County(the "County") with the intention of constructing a multi-purpose public safety center(PSC) in the Town of Ave Maria.The County is in possession of four acres of land,three of which are known as demised premises.The demised premises intended to be developed into the PSC. This PSC will be utilized for fire, sherLff, and emergency medical services. In connection to the cost of constructing the PSC, Immokalee Fire Control District paid$121,000 as the District intends to own the PSC. In doing so, the County agreed to pay the District annual rent in the amount of:4,033 over the course of 30 years.The District is responsible for all costs associated vVith the construction of the building, including surveying,permitting, architect fees,consultant fees, and other professional services relating to the construction of the PSC. During the year ended September 30, 2018, the District recorded the$121,000 payment as construction in progress for the building in addition to$9,406 for architect fees. NOTE O - CHANGES IN ACCOUNTING PRINCIPLE During the year ended September 30, 2018,the District implemented GASB Statement No. 75, "Accounting and Financial Reporting for Poatemployment Benefits Other Than Pensions". The implementation of the pronouncement required the restatement of the District's September 30, 2017 governmental,activities -net position as follows: Governmental Activities Amount Net Position, as Previously Reported $ 1,412,636 Cummulative Affect of GASB No. 75 Other Post Employment Liability(OPEB) (268,334) Net Position,As Restated $ 1,144,302 161 1B 2 REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A 161 1B 2 IMMOKALEE FIRE CONTROL DISTRICT Page 49 of 67 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL-GENERAL FUND- SUMMARY STATEMENT Year Ended September 30,2018 General Fund Variance Original Final Favorable Budget Budget Act,al (Unfavorable) REVENUES Ad Valorem taxes $ 3,341,146 $ 3,423,167 $ 1,423,086 $ (81) Intergovernmental revenues: Federal public safety grant-SAFER/AFG 431,660 311,450 327,554 16,104 State grant - - - - State firefighter supplemental 3,840 3,840 3,710 (130) Local government grant-CDGB 350,000 - - - Inspection fees - - - - Public safety services - - - - Miscellaneous: Interest 8,000 15,000 14,856 (144) Other 197,370 138,870 124,4.05 (14,465) Reserves brought forward 1,600,000 1,723,068 - (1,723,068) TOTAL REVENUES 5,932,016 5,615,395 ,893,611 (1,721,784) EXPENDITURES Current Public safety i Personnel services 3,572,897 3,479,549 1,459,410 20,139 Operating expenditures 698,674 823,674 749,119 74,555 Capital outlay 362,000 49,305 178,940 (129,635) Debt service Principal reduction - - 11,575 (11,575) Interest and fiscal charges - - - - Assigned-90 day reserve 900,000 1,100,000 - 1,100,000 Assigned-Fleet Reserves - 250,000 - 250,000 Assigned-Accrued Liabilities - - - - Assigned-Disaster Reserves 270,933 492,867 - 492,867 Assigned-800 Radio Reserves - - - - Assigned-GASB reserve - - - - Reserves-unassigned 127,512 - 4. - - TOTAL EXPENDITURES 5,932,016 6,195,395 ,399,044 1,796,351 EXCESS OF REVENUES t OVER(UNDER)EXPENDITURES - (580.000) 505,433) 74,567 OTHER FINANCING SOURCES(USES) Operating transfers in - - - - Proceeds from capital leases - - 101,432 101,432 Proceeds from disposition of capital assets - 580,000y 580,491 491 TOTAL OTHER FINANCING SOURCES(USES) - 580,000 i 681,923 101,923 NET CHANGE IN FUND BALANCE $ - $ - 176,490 $ 176,490 FUND BALANCE-Beginning 1,723,067 FUND BALANCE-Ending $ 1,899,557 The accompanying notes are an integral part of this statement. 161 1B 2 IMMOKALEE FIRE CONTROL DISTRICT Page 50 of 67 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL -GENERAL FUND DETAILED STATEMENT Year Ended September 30,2018 General Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES Ad Valorem taxes $ 3,341,146 $ 3,423,167 $ 3,423,086 $ (81) Intergovernmental revenues: - Federal public safety grants-SAFERJAFG 431,660 311,450 327,554 16,104 State grant - - - - State firefighter supplemental 3,840 3,840 3,710 (130) Local government grants-CDGB 350,000 - - - Inspection fees - - - - Public safety services - - - - Miscellaneous: Interest income 8,000 15,000 14,856 (144) Seminole contract 50,000 - - - PILT farm workers village 56,650 56,650 56,150 (500) Donations 100 100 - (100) User fees-rent 6,120 6,120 7,915 1,795 Other income 84,500 76,000 60,340 (15,660) Subtotal 4,332,016 3,892,327 3,893,611 1,284 Reserves brought forward 1,600,000 1,723,068 - (1,723,068) TOTAL REVENUES 5,932,016 5,615,395 3,893.611 (1,721,784) EXPENDITURES PERSONNEL SERVICES Salaries Firefighters&administrative 1,984,722 1,876,374 1,761,622 114,752 EMT incentive pay - - 4,463 (4,463) Overtime pay 170,000 190,000 281,113 (91,113) Holiday pay 50,000 50,000 50,577 (577) Vacation&sick sell back pay 64,000 19,000 26,024 (7,024) Separation pay - - - - Payroll taxes Social Security 151,831 171,831 160,489 11,342 Benefits Retirement 460,578 480,578 489,104 (8,526) Group insurance 587,972 587,972 587,561 411 Workers compensation 103,794 103,794 98,457 5,337 Unemployment - - - - SUBTOTAL-PERSONNEL SERVICES 3,572,897 3,479,549 3,459,410 20,139 OPERATING Contracted Services Physicals 8,300 8,300 8,443 (143) Bank service charges - - - - Legal fees 31,000 31,000 22,678 8,322 Property appraiser fees 23,353 23,353 23,104 249 Tax collection fees 63,211 63,211 69,810 (6,599) Contracted services 122,060 122,060 128,501 (6,441) Generators 2,000 2,000 1,147 853 Pest control 1,125 1,125 680 445 Subtotal-Contracted services 251,049 251,049 254,363 (3,314) The accompanying notes are an integral part of this statement. 161 1B 2 IMMOKALEE FIRE CONTROL DISTRICT Page 51 of 67 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL -GENERAL FUND DETAILED STATEMENT- CONTINUED Year Ended September 30,2018 General Fund Variance Original Final Favorable Budget Budget Atrial (Unfavorable) OPERATING,CONTINUED Operating Education and training 52,500 52,500 32,830 19,670 Travel 12,500 12,500 16,645 (4,145) Communications-telephone 15,000 15,000 18,665 (3,665) Postage 600 600 204 396 Utilities 20,500 20,500 20,218 282 Explorer program 2,000 2,000 - 2,000 Liability insurance 57,400 57,400 54,706 2,694 Subtotal-Operating 160,500 160,500 143,268 17,232 Maintenance Vehicle 61,500 151,500 15,705 35,795 Equipment-firefighter and rescue 39,000 39,000 12,475 26,525 Office equipment - - - - Computer - - - - Communications-radio - - - - Building 22,500 37,500 37,381 119 Bunker gear 7,500 7,500 654 6,846 Cascade system - - Subtotal-Maintenance 130,500 235,500 166,215 69,285 Legal advertising 2,800 2,800 5,902 (3,102) Supplies Office 3,000 3,000 3,538 (538) Shipping 900 900 3,468 (2,568) Firefighter rescue 39,500 39,500 23,885 15,615 Station-janitorial 5,750 5,750 6,678 (928) Training - - - - Fuel and oil 40,625 40,625 48,710 (8,085) Uniforms 21,000 21,000 28,863 (7,863) Employee - - - - Physical fitness equipment 1,200 1,200 - 1,200 Inter-departmental - - - - Computer software and training 5,500 5,500 119,834 (14,334) Miscellaneous 1,750 21,750 18,300 3,450 Bunker gear 15,000 15,000 19,652 (4,652) Fire prevention - - - Communication(radio) - - - - Communication(phone) - - - Station-non janitorial - - - - Public education 2,500 2,500 524 1,976 Furniture 7,800 7,800 458 7,342 Computer equipment - - - - Fire Inspection - - - _ Operating - - - - Minor equipment 4,500 4,500 1,573 2,927 Tires&batteries - - - - The accompanying notes are an integral part of this statement. 161 1B 2 IMMOKALEE FIRE CONTROL DISTRICT Page 52 of 67 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL- GENERAL FUND DETAILED STATEMENT - CONTINUED Year Ended September 30,2018 General Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) Books and dues 4,800 4,800 3,888 912 Subtotal-Supplies 153,825 173,825 179,371 (5,546) SUBTOTAL-OPERATING EXPENDITURES 698,674 823,674 749,119 74,555 Capital Outlay Land 350,000 2,000 - 2,000 Firefighter rescue equipment - 35,305 45,430 (10,125) Communication equipment - - - - Building - - - - Vehicles 8,500 8,500 133,510 (125,010) Bunker gear - - - Furniture-Office 3,500 3,500 - 3,500 Station equipment - _ - - Computer equipment - - - - SUBTOTAL-CAPITAL OUTLAY 362,000 49,305 178,940 (129,635) Debt service Principal retirement - - 11,575 (11,575) Interest charges and fiscal - - - - SUBTOTAL-DEBT SERVICE - - 11,575 (11,575) Assigned-90 day OPS 900,000 1,100,000 - 1,100,000 Assigned-Fleet Reserves - 250,000 - 250,000 Assigned-Accrued Liabilities - - - - Assigned-Disaster Reserves 270,933 492,867 - 492,867 Assigned-800 Radio Reserves - - - - Assigned-GASB Reserves - - - - Reserves-Unassigned 127,512 - - - TOTAL EXPENDITURES 5,932,016 6,195,395 4,399,044 1,796,351 EXCESS OF REVENUES OVER(UNDER)EXPENDITURES - (580,000) (505,433) 74,567 OTHER FINANCING SOURCES(USES) Proceeds from capital leases - - 101,432 101,432 Proceeds from disposition of capital assets - 580,000 580,491 491 TOTAL OTHER FINANCING SOURCES(USES) - 580,000 681,923 101,923 NET CHANGE IN FUND BALANCE $ - $ - 176,490 $ 176,490 FUND BALANCE-BEGINNING 1,723,067 FUND BALANCE-ENDING $ 1,899,557 The accompanying notes are an integral part of this statement. 161 1B 2 IMMOKALEE FIRE CONTROL DISTRICT Page 53 of 67 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL-IMPACT FEE FUNI) SUMMARY STATEMENT Year Ended September 30,2018 Impact Fee Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES Ad Valorem taxes $ - $ - $ - $ - Impact fees 397,500 955,464 109,670 (845,794) Intergovernmental revenue-grants - - - - Miscellaneous: Interest 5,000 30,285 30,85 - Other - - - - Cash brought forward 3,900,000 4,147,806 - (4,147,806) TOTAL REVENUES 4,302,500 5,133,555 139,955 (4,993,600) EXPENDITURES Current Public safety Personnel services - - - - Operating expenditures 5,963 10,000 9,649 451 Capital outlay 3,300,000 9,500 130,406 (120,906) Debt service Principal reduction _ - - - Interest and fiscal charges - - - - Cash carried forward 996,537 5,114,055 - 5,114,055 TOTAL EXPENDITURES 4,302,500 5,133,555 139,955 4,993,600 EXCESS OF REVENUES OVER EXPENDITURES - OTHER FINANCING SOURCES(USES) Operating transfers in - - - - Operating transfers out - - - - TOTAL OTHER FINANCING SOURCES(USES) - - - NET CHANGE IN FUND BALANCE $ - $ - - $ - FUND BALANCE-Beginning - FUND BALANCE-Ending $ - The accompanying notes are an integral part of this statement. 161 1B 2 IMMOKALEE FIRE CONTROL DISTRICT SCHEDULE OF DISTRICT PROPORTIONATE SHARE OF THE NET PENSION LIABILITY -FLORIDA RETIREMENT SYSTEM(FRS) PENSION PLAN (1) 2018 2017 2016 2015 District's proportion of the net pension liability 0.012139622% 0.011523968% 0.009463726% 0.006183105% District's proportionate share of the net pension liability $ 3,656,517 $ 3,408,712 $ 2,389,598 $ 798,631 District's covered-employee payroll $ 2,199,804 $ 2,117,620 $ 1,735,883 $ 1,298,578 District's proportionate share of the net pension liability as a percentage of its covered-employee payroll 166.22% 160.97% 137.66% 61.50% Plan fiduciary net position as a percentage of the total pension liability 84.26% 83.89% 84.88% 92.00% Notes: (1)The amounts presented for each fiscal year were determined as of September 30. SCHEDULE OF DISTRICT CONTRIBUTIONS- FLORIDA RETIREMENT SYSTEM(FRS) PENSION PLAN(1) 2018 2017 2016 2015 Contractually required contribution $ 454,867 $ 381,858 $ 365,318 $ 236,175 Contributions in relation to the contractually required contribution 454,867 381,858 365,318 236,175 Contribution deficiency(excess) $ - $ - $ - $ - District's covered-employee payroll $ 2,199,804 $ 2,117,620 $ 1,735,883 $ 1,298,578 Contributions as a percentage of covered-employee payroll 20.68% 18.03% 21.05% 18.19% Notes: (1)The amounts presented for each fiscal year were determined as of September 30. GASB 68 requires information for 10 years. However, until a full 10-year trend is compiled, governments should present information for only those years for which information is available. 161 1B 2 Page 54 of 67 2014 0.006001750% $ 366,195 $ 1,199,275 30.53% 96.09% 2014 $ 209,820 209,820 $ 1,199,275 17.50% 161 1B IMMOKALEE FIRE CONTROL DISTRICT SCHEDULE OF DISTRICT PROPORTIONATE SHARE OF THE NET PENSION LIABILITY -HEALTH INSURANCE SUBSIDY(HIS)PENSION PLAN(1) 2018 2017 2016 2015 District's proportion of the net pension liability 0.006303007% 0.005951814% 0.005168356% 0.004192421% District's proportionate share of the net pension liability $ 677,117 $ 636,395 $ 602,350 $ 427,561 District'scovered-employee payroll $ 2,199,804 $ 2,117,620 $ 1,735,883 $ 1,298,578 District's proportionate share of the net pension liability as a percentage of its covered-employee payroll 30.78% 30.05% 34.70% 32.93% Plan fiduciary net position as a percentage of the total pension liability 2.15% 1.64% 0.97% 0.50% Notes: (1)The amounts presented for each fiscal year were determined as of September 30. SCHEDULE OF DISTRICT CONTRIBUTIONS - HEALTH INSURANCE SUBSIDY(HIS)PENSION PLAN(1) 2018 2017 2016 2015 Contractually required contribution $ 34,237 $ 28,742 $ 29,194 $ 19,237 Contributions in relation to the contractually required contribution 34,237 28,742 29.194 19,237 Contribution deficiency(excess) $ - $ - $ - $ - District's covered-employee payroll $ 2,199,804 $ 2,117,620 $ 1,735,883 $ 1,298,578 Contributions as a percentage of covered-employee payroll 1.56% 1.36% 1.68% 1.48% Notes: (1)The amounts presented for each fiscal year were determined as of September 30. GASB 68 requires information for 10 years. However, until a full 10-year trend is compiled, governments should present information for only those years for which information is available. 161182 Page 55 of 67 2014 0.004035317% $ 377,312 $ 1,199,275 31.46% 0.99% 2014 $ 14,244 14,244 $ 1,199,275 1.19% 1611B ? IMMOKALEE FIRE CONTROL DISTRICT Page 56 of 67 NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION September 30,2018 Changes of Assumptions Actuarial assumptions for both cost-sharing defined benefit plans are reviewed annually by the Florida Retirement System Actuarial Assumptions Conference. The FRS Pension Plan has a valuation performed annually. The HIS Program has a valuation performed biennially that is updated for GASB reporting in the year a valuation is not performed. The most recent experience study for the FRS Pension Plan was completed in 2014 for the period July 1, 2008, through June 30, 2013. Because the HIS Program is funded on a pay-as-you-go basis, no experience study has been completed for that program. The actuarial assumptions that determined the total pension liability for the HIS Program were based on certain results of the most recent experience study for the FRS Pension Plan. The total pension liability for each cost-sharing defined benefit plan was determined using the individual entry age actuarial cost method. Inflation increases for both plans is assumed at 2.60%. Payroll growth, including inflation,for both plans is assumed at 3.25%. Both the discount rate and the long-term expected rate of return used for FRS Pension Plan investments was reduced from 7.10%to 7.00%. The plan's fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the discount rate for calculating the total pension liability is equalto the long-term expected rate of return. Because the HIS Program uses a pay-as-you-go funding structure, a municipal bond rate was increased from 3.58% to 3.87% and was used to determine the total pension liability for the program (Bond Buyer General Obligation 20-Bond Municipal Bond Index).Mortality assumptions for both plans were based on the Generational RP-2000 with Projection Scale BB tables. Florida Retirement System Pension Plan There were changes in actuarial assumptions. As of June 30, 2018,the inflation rate assumption remained at 2.6 percent, the real payroll growth assumption was 0.65 percent, and the overall payroll growth rate assumption remained at 3.25 percent. The long-term expected rate of return was reduced from 7.10 percent to 7.00 percent. Health Insurance Subsidy Pension Plan The municipal rate used to determine total pension liability increased from 3.58 percent to 3.87 percent. 16118 2 IMMOKALEE FIRE CONTROL DISTRICT Page 57 of 67 NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION September 30,2018 Pension Expense and Deferred Outflows/Inflows of Resources In accordance with GASB 68,paragraphs 54 and 71, changes in the net pension liability are recognized in pension expense in the current measu:-ement period,except as indicated below. For each of the following, a portion is recognized in pension expense in the current reporting period, and the balance is amor ized as deferred outflows or deferred inflows of resources using a systematic anci rational method over a closed period, as defined below: • Differences between expected and actual experience with regard to economic and demographic factors -amortized over the average expected remaining service life of all employees that are provided with pensions through the pension plan(active and inactive employees) • Changes of assumptions or other inputs -amortized over the average expected remaining service life of all employees that are provided with pensions through the pension plan(active and inactive er*ployees) • Changes in proportion and differences between contributions and proportionate share of contributions-amortized over the average expected remaining service life of all employees that are provided with pensions through the pension plan (active and inactive employees) • Differences between expected and actual earnings on pension plan investments -amortized over five years Employer contributions to the pension plans from employers arc not included in collective pension expense. However, employee contributions are used to reduce pension expense. The average expected remaining service life of all employees provided with pensions through the pension plans at June 30, 2018, remained at 6.4 years for FRS and 7.2 years for HIS. 16 , 182 IMMOKALEE FIRE CONTROL DISTRICT Page 58 of 67 SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS GASB 75 Changes in Employer's Net OPEB Liability and Related Ratios as of September 30: Net OPEB Liability 2018 Service Cost $ 31,359 Interest Cost on Total OPEB Liability 13,731 Changes in Benefit Terms _ Differences Between Expected and Actual Experience 116,389 Changes in Assumptions (100,573) Benefit Payments (25,607) Net Change in net OPEB Liability 35,299 Net OPEB Liability-Beginning of Year 471,759 Net OPEB Liability-End of Year $ 507,058 NOTE: Information for FY 2017 and earlier is not available. Plan Fiduciary Net Position as of September 30: 2018 Contributions-Employer $ 25,607 Net Investment Income - Benefit Payments (25,607) Administrative Expense _ Net Change in Fiduciary Net Position - Fiduciary Net Position-Beginning of Year Fiduciary Net Position-End of Year $ - Net OPEB Liability 507,058 Fiduciary Net Position as a%of Net OPEB Liability 0.00% Covered-Employee Payroll * Net OPEB Liability as a%of Payroll* *Because this OPEB plan does not depend of salary,no information is provided. NOTE: Information for FY 2017 and earlier is not available. Notes to the Schedule: Benefit Changes None Changes of Assumptions The discount rate was changed as follows: 9/30/17 2.80% 9/30/18 4.23% Population covered by Plan: 32 active 1 retired Plan has no specific trust established.$0 assigned for OPEB. 161 1B 2 ADDITIONAL REPORTS 1611B2 T U S C A J®@1�T Affiliations Florida Institute of Certified Public Accountants & Company, PA American Institute of Certified Public Accountants Private Companies Practice Section Certified Public Accountants A Consultants Tax Division Page 59 of 67 INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF BASIC FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Board of Commissioners Immokalee Fire Control District 502 East New Market Road Immokalee,Florida 34142 We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America,the basic financial statements of the governmental activities and each major fund of Immokalee Fire Control District (the "District")as of and for the year ended September 30, 2018 and the related notes to the financial statements which collectively comprise the District's basic financial statements as listed in the table of contents and have issued our report thereon dated February 25, 2019. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the District's internal control over financial reporting(internal control)to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements,but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly,we do not express an opinion on the effectiveness of the District's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements on a timely basis. INTEGRITY SERVICE ......... EXPERIENCE 12621 World Plaza Lane,Building 55•Fort Myers,FL 33907•Phone: (239)333-2090•Fax: (239)333-2097 1611 Page 60 of 67 A material weakness is a deficiency,or a combination of deficiencies,in internal control,such that there is a reasonable possibility that a material misstatement of the Immokalee Fire Control District's basic financial statements will not be prevented or detected and corrected on a timely basis.A significant deficiency is a deficiency,or a combination of deficiencies,in internal control that is less severe than a material weakness,yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations during our audit,we did not identify any deficiencies in internal control that we consider to be material weaknesses as defined previously. However,material weaknesses may exist that were not identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether Immokalee Fire Ccntrol District's basic financial statements are free from material misstatement,we performed tests of its compliance with certain provisions of laws,regulations,contracts and grant agreements,noncompliance with which could have a direct and material effect on the determination of basic financial statement amounts. However,providing an opinion on compliance with those provisions was not an objective of our audit and,accordingly,we do not express such an opinion. The results of our tests disclosed instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Such matters are noted in our Independent Auditor's Report to Management dated February 25,2019. The District's Response to Findings The District's response to the findings identified in our audit is described in the accompanying Management's Response to Independent Auditor's Report to Management. The District's response was not subjected to the auditing procedures applied in the audit of the financial statements and,accordingly,we express no opinion on it. Purpose of This Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing,and not to provide an opinion on the effectiveness of the District's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control and compliance. Accordingly,this communication is not suitable for any other purpose. ifoaltati) 44441).41 / TUSCAN&COMPANY,P.A. Fort Myers,Florida February 25,2019 16t1R T IC . Affiliations Florida Institute of Certified Public Accountants & Company, PA American Institute of Certified Public Accountants Private Companies Practice Section Certified Public Accountants&Consultants Tax Division Page 61 of 67 INDEPENDENT ACCOUNTANT'S REPORT ON COMPLIANCE WITH SECTION 218.415,FLORIDA STATUTES Board of Commissioners Immokalee Fire Control District 502 East New Market Road Immokalee,Florida 34142 We have examined Immokalee Fire Control District's compliance with Section 218.415,Florida Statutes,regarding the investment of public funds during the year ended September 30,2018. Management is responsible for Immokalee Fire Control District's compliance with those requirements. Our responsibility is to express an opinion on Immokalee Fire Control District's compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and,accordingly, included examining,on a test basis,evidence about Immokalee Fire Control District's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on Immokalee Fire Control District's compliance with specified requirements. In our opinion,Immokalee Fire Control District complied,in all material respects,with the aforementioned requirements for the year ended September 30,2018. This report is intended solely for the information and use of Immokalee Fire Control District and the Auditor General, State of Florida,and is not intended to be and should not be used by anyone other than these specified parties. 7g411.4/1i i P Ail 1 4 . TUSCAN&COMPANY,P.A. Fort Myers, Florida February 25,2019 INTEGRITY SERVICE EXPERIENCE 12621 World Plaza Lane,Building 55 •Fort Myers,FL 33907 •Phone: (239) 333-2090•Fax: (239)333-2097 TUSCAN 1 tfcnlants & Company, PA Americo n Institute of Certified Public Accountants Private Companies Practice Section Certified Public Accountants&Consultants Tax Division Page 62 of 67 INDEPENDENT AUDITOR'S REPORT TO MANAGEMENT Board of Commissioners Immokalee Fire Control District 502 East New Market Road Immokalee, Florida 34142 We have audited the accompanying basic financial statements of Immokalee Fire Control District (the "District") as of and for the year ended September 30, 2018 and have issued our report thereon dated February 25, 2019. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in 3overnment Auditing Standards, issued by the Comptroller General of the United States of America and Chapter 10.550, Rules of the Florida Auditor General. We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters based on an audit of the financial statements performed in accordance with Government Auditing Standards and Chapter 10.550,Rules of the Auditor General. Disclosures in those reports, which are dated February 25,2019,should be considered in conjunction with this report to management. Additionally, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor General, which governs the conduct of local governmental entity audits per.ormed in the State of Florida. This letter includes the following information, which is not included in the aforementioned auditor's reports: • Section 10.554(1)(i)1.,Rules of the Auditor General,requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. Prior year comments that have not been resolved are repeated and updated below. • Section 10.554(1)(1)2.,Rules of the Auditor General,requires that we address in the management letter any recommendations to improve financial management. Such recommendations were noted to improve financial management. INTEGRITY SERVICE EXPERIENCE 12621 World Plaza Lane,Building 55 •Fort Myers,FL 33907 •Phone: (239)333-2090•Fax: (239)333-2097 1611B Page 63 of 67 • Section 10.554(1)(i)3.,Rules of the Auditor General, requires that we address noncompliance with provisions of contracts or grant agreements, or abuse, that have an effect on the financial statements that is less than material but more than inconsequential. In connection with our audit, we did have such comments as noted below. • Section 10.554(1)(i)4., Rules of the Auditor General,requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in the management letter, unless disclosed in the notes to the financial statements. The District discloses this information in the notes to the financial statements. • Section 10.554(1)(i)5.a.,Rules of the Auditor General,requires a statement be included as to whether or not the local government entity has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and identification of the specific condition(s)met. In connection with our audit,we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes. • Pursuant to Sections 10.554(1)(i)5.b. and 10.556(7), Rules of the Auditor General, we have applied financial condition assessment procedures. It is management's responsibility to monitor the District's financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. • Pursuant to Section 10.554(1)(i)5.c., Rules of the Auditor General, requires a statement indicating a failure, if any,of a component unit Special District to provide financial information necessary to a proper reporting of the component unit within the audited financial statements of this District(F.S. Section 218.39(3)(b)). There are no known component special districts required to report within these financial statements. • Section 10.556(10)(a), Rules of the Auditor General,requires that the scope of our audit to determine the District's compliance with the provisions of Section 218.415, Florida Statutes,regarding the investment of public funds. In connection with our audit, we determined that the District complied with Section 218.415,Florida Statutes as reported in our Independent Accountant's Report on Compliance with Section 218.415,Florida Statutes dated February 25, 2019,included herein. PRIOR YEAR COMMENTS: Prior year comments that have been resolved have been noted as such. Those remaining unresolved prior year comments each have a current year addendum which reflects the current status of the comment. 1611B2 Page 64 of 67 2016-01 Fixed Assets Must Have Permanent Tag Numbers During the audit, we noted eight(8)out of twenty-five(25)fixed assets selected for testing did not have permanent tag(markings)numbers. Per Florda Administrative Code 69I-73.004, each fixed asset shall be permanently marked vs ith the identification number assigned to that fixed asset to establish its identity and ownership by the governmental unit holding title to the fixed asset. We recommend all fixed assets be properly marked. 2017 Addendum During the audit for the year ended September 30, 2017, we noted none of the current year fixed asset additions were assigned permanent tag numbers. We, subsequently, retested ten (10)current year additions for permanent tag number); and determined seven (7)current year additions had been properly tagged. Three of the items were not properly tagged. We continue to recommend all fixed assets be properly assigned and marked with identification numbers. Current Year Addendum During the audit for the year ended September 30, 2018,we tested twenty-five(25) fixed assets.We noted all fixed assets tested were assigned permanent tag numbers. This comment has been resolved. 2016-05 District Accounting and Reporting Responsibility Should Be Determined and Assigned We have,in the past,recommended that the District increase accounting resources. In response to that comment the District contracted a third party CPA to assist and hired a part-time in-house assistant. For various reasons this took time to implement. Simultaneously, the District brought payroll in-house and decidec to convert to QuickBooks. As such,effort and resources had to be focused on :he payroll and QuickBooks conversion and current FY 2017 accounting activity. Reconciliation and clean-up for FY 2016 was delayed until the audit process began. As such, the contracted CPA, in-house personnel,employees from North Collier Fire Control and Rescue District along with the audit staff worked through the FY[2016 audit process which took an extended effort. The Board did hire a part time administrative assistant to help wits accounting and administrative functions. The District, however,does not have adequate resources in-house to perform the complete accounting function. It should he noted since the new person is related to other District personnel,it inherently can cause independence issues and put the assistant in difficult situations. We recommend the Board consider this issue when assigning duties as part of resolving the District accounting'issues. 16t182 Page 65 of 67 The accounting function is extremely important to ensure public funds are properly expended and, ultimately, it is the Board's responsibility. We recommend the future Chief coordinate with the Board and ensure proper and timely accounting so that the Board can make timely and informed financial decisions. We recommend that Board discuss and specifically determine who they want to be in charge of the District accounting function to ensure timely reporting. The Board then should communicate that direction and follow up monthly. 2017 Addendum On October 1, 2017 the District entered into an Interlocal Agreement with North Collier Fire Control and Rescue District to perform certain management and administrative services which included the financial accounting function. As a result, the accounting data for the year ended September 30, 2017 was reanalyzed and adjusted prior to audit and the previous year's comments were addressed and most were resolved. Current Year Addendum During the audit for the year ended September 30, 2018 we noted accounting and financial reporting responsibilities have been fully transitioned to North Collier Fire Control and Rescue District,per their Interlocal Agreement with the District. Monthly financial reports are prepared for the Board of Commissioners and included in their Board packets. Included in this report is the financial statement with budget to actual comparison of current year-to-date to prior year-to-date revenues and expenses. This comment has been resolved. 2017-01 Non-Compliance with Florida Statute Chapter 189.015 During the audit,the District was unable to determine and provide support that the schedule of the Board of Commissioners meetings was sent to the Collier County Clerk. We recommend the District ensure compliance with the above Florida Statute and retain documentation of compliance. Current Year Addendum During the audit for the year ended September 30, 2018 we noted evidence of the 2017-2018 schedule of Board of Commissioners meetings was provided timely to the Collier County Clerk.This comment has been resolved. 1611 Page 66 of 67 2017-02 Grant Related Internal Control Should be Consistently Maim wined During the audit, we noted a lack of internal controls and oversight over grant purchases and reporting in the first part of the year ended Septem)er 30, 2017. This is consistent with prior year finding 2016-16, SAFER grant reiml,ursement requests submitted did not agree to actual expenses incurred. As a result(i f the prior year finding,the District established an inter-local agreement with another District to provide accounting assistance and oversight. With the assistance of the o1 her District, internal controls over grants have improved and the SAFER reimbursement requests were subsequently reviewed,revised, and corrected during fiscal year 2017. Again,prior to the inter-local agreement, the District purchased items, with the intent of obtaining reimbursement through the Assistance to Firefighters Grant. Some of the items that were purchased were not approved under the grant agreement resulting in a denial for reimbursement by the grantor. With the assistance of the other District, the reimbursement request was subsequently revised and approved for payment by the grantor. However, subsequent to the year ended September 30, 2017 it was determined that there was a mathematical error in the reimbursement request submission and the amount requested was incorrect,resulting in win overpayment. Due to the unapproved purchases and incorrect submissions the District was unable to maximize the grant. The District is working with the grantor agency on corrective action which may result in a request for reimbursement by the grantor in an amount of approximately$5,300. Current Year Addendum During the audit for the year ended September 30, 2018 we noted financial and administrative services are provided by North Collier Fire Control and Rescue District, per their Interlocal Agreement. Any future grants will be administered, maintained, and reviewed to ensure compliance with grantor requirements, and that all requests for reimbursements are submitted accurately. This comment has bee:,i resolved. CURRENT YEAR COMMENTS: 2018-01 Non-Compliance with Florida Statute Chapter 189.016(3) During the audit, we noted the District held timely meetings to adopt both the tentative and final budgets for the year ended September 30, 2018. However, a technical error occurred when preparing the DR 420 form forcing the District to;fold an additional final budget hearing meeting after the September 30, 2017 deadlia*e to formerly adopt the final budget. We recommend the District ensure compliance with the above Florida Statute. 161 1 2 Page 67 of 67 Pursuant to Chapter 119, Florida Statutes,this management letter is a public record and its distribution is not limited. Auditing standards generally accepted in the United States of America require us to indicate that this letter is intended solely for the information and use of the Board of Commissioners,management,the Auditor General of the State of Florida and other federal and state agencies. This report is not intended to be and should not be used by anyone other than these specified parties. Le-UV-44'6 ti dui/100a 1 4?/ TUSCAN&COMPANY,P.A. Fort Myers, Florida February 25,2019 1611B2 EXHIBIT 0 Im i6ItB ? mokalee Fire Control District c E ' ' 502 New Market Road East, Immokalee, FL. 34142 Aye?daft* Michael J. Choate, Fire Chief May 1, 2019 Auditor General's Office Local Government Audits/342 Claude Pepper Building, Room 401 111 West Madison Street Tallahassee, FL 32399-1450 The following details the Immokalee Fire Control District's response to the audit comments (prior and current) for the fiscal year ended 9-30-18: PRIOR YEAR COMMENTS: 2016-01 Fixed Assets Must Have Permanent Tag Numbers FYE 16/17 Comment: During the audit for the fiscal year ended 9-30-16, eight out of twenty five fixed assets selected for testing did not have permanent tag (markings) numbers. Per Florida Administrative Code 691- 73.004, each fixed asset shall be permanently marked with the identification number assigned to that fixed asset to establish its identity and ownership by the governmental unit holding title to the fixed asset. During the audit for the year ended September 30, 2017 items were identified that were not property tagged and the recommendation continued to mark appropriately all fixed assets Current Year Addendum: All items tested were property identified. Comment has been resolved. 2016-05 District Accounting and Reporting Responsibility Should be Determined and Assigned FYE 16/17 Comment (Summarized): We recommend the future Chief coordinate with the Board and ensure proper and timely accounting so that the Board can make timely and informed financial decisions. We recommend that Board discuss and specifically determine who they want to be in charge of the District accounting function to ensure timely reporting. The Board then should communicate that direction and follow up monthly. On October 1, 2017 the district entered into an Interlocal Agreement ("ILA") with North Collier Fire Control and Rescue District ("NCFR") to perform certain management and administrative services which included the financial accounting function. As a result, the Administration(239)657-2111 Operations(239)657-8587 Fire Prevention(239)597-9227 Fax(239)657-9489 161182 accounting data for the year ended September 30, 2017 was reanalyzed and adjusted prior to audit and the previous year's comments were addressed and most were resolved. Current Year Addendum: This comment has been resolved. 2017-01 Non-Compliance with Florida Statute Chapter 189.015: During the Audit the District was unable to determine and provide .support that the schedule of the Board of Commissioners meetings was sent to the Collier County Clerk. We recommend the District ensure compliance with the above Florida Statue and retain documentation of compliance. Current Year Addendum: This comment has been resolved. 2017-02 Grant Related Internal Control Should be Consistently Maintained: During the audit, we noted a lack of internal controls and oversight over grant purchases and reporting in the first part of the year ended September 30, 2017. This is consistent with prior year l inding 2016-16, SAFER grant reimbursement requests submitted did not agree to actual expenses incurred. As a result of the prior year finding, the District established an inter-local agreement with another Distrust to provide accounting assistance and oversight. With the assistance of the other District, internal controls over grants have improved anc the SAFER reimbursement requests were subsequently reviewed, revised and corrected during fiscal year 2017. Again, prior to the inter-local agreement, the District purchased items, with the intent of obtaining reimbursement through the Assistance to Firefighters G-ant. Some of the items that were purchased were not approved under the grant agreement resulting in a denial for reimbursement. With the assistance of the other District, the reimbursement request was subsequently revised and approved for payment by the grantor. However subsequent to the year ended September 30, 2017 it was determined that there was a mathematical error in the reimbursement request submi>sions and the amount requested was incorrect, resulting in an overpay ment. Due to the unapproved purchases and incorrect submissions the District was unable to maximize the grant. The District is working with the grantor agency on corrective action which may result in a request for reimbursement by the grantor in an amount of approximately$5,300. Current Year Addendum: This comment has been resolved. Page 2 of 3 161182 CURRENT YEAR COMMENTS: 2018-01 Non-Compliance with Florida Statute Chapter 189.016(3): During the audit it was noted the District held timely meetings to adopt both the tentative and final budgets for year ended September 30, 2018. However, a technical error occurred and the District had to held their final budget hearing again after the September 30, 2017 deadline. We recommend the District ensures compliance with the above Florida Statute. Response: At the time the budget hearings were held in September of 2017, the District had not yet entered into an Interlocal Agreement with North Collier Fire District to perform financial and compliance related functions. The District was also undergoing the transition of a new fire chief who had not yet been through the budgetary process. The District has now secured financial and administrative staff and the budget hearings for the September 30, 2019 fiscal year were held with no compliance issues. This comment has been resolved. The District continues to improve financial reporting and compliance functions, and address any deficiencies in internal controls, policies and procedures. Close communication with our auditing firm, Tuscan & Co., PA is maintained to ensure all current and prior year comments are resolved. The Board of Fire Commissioners and management staff are committed to addressing and resolving all audit comments, and avoiding future possible comments. We have engaged qualified professionals and maintain our assurance that future audits will reflect the actions we have taken. Sincerely, IMMOKALEE FIRE CONTROL DISTRICT Page 3 of 3 1 6 I 1 B 3 r 1� N@+' NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT BOARD OF FIRE COMMISSIONERS M.James Burke.James Calamari.Christopher L.Crossan■Norman E. Feder■J.Christopher Lombardo June 21, 2019 Mr. Derek Johnson, General Accounting Manager Clerk of the Circuit Court,Finance Department 3299 Tamiami Trail East,#403 Naples, FL 34112-4961 Sent via Federal Express Dear Mr. Johnson, Enclosed please find a copy of the District's annual audit for the period ended September 30,2018. Please contact me if you have any questions or would like to receive an electronic copy. Sincerely, BEN VAN KLINGEREN, CPA Chief Financial Officer bvankl i n gerew c_r northcol l ierfire.com 239-552-1322 1885 Veterans Park Drive Naples,FL 34109•(239)597 3222•Fax(239)597 7082• www.northcollierflre.com 1611B NORTH COLLIER FIRE CONTROL ii AND RESCUE DISTRICT BASIC FINANCIAL STATEMENTS TOGETHER WITH ADDITIONAL REPORTS �l YEAR ENDED SEPTEMBER 30,2018 I n ti J r l J l .! rr 1611B3 TABLE OF CONTENTS Page(s) INDEPENDENT AUDITOR'S REPORT 1-4 { MANAGEMENT'S DISCUSSION AND ANALYSIS(MD&A) i-xi BASIC FINANCIAL STATEMENTS GOVERNMENT-WIDE FINANCIAL STATEMENTS: Statement of Net Position 5 Li Statement of Activities 6 FUND FINANCIAL STATEMENTS: Governmental Funds: Balance Sheet 7 { Reconciliation of the Balance Sheet of Governmental Funds L to the Statement of Net Position 8 Statement of Revenues,Expenditures and Changes in Fund Balance 9 Reconciliation of the Statement of Revenues,Expenditures and Changes in Fund Balance of Governmental Funds to the Statement of Activities 10 Fiduciary Fund-Firefighters'Pension Plan: Statement of Fiduciary Net Position I I Statement of Changes in Fiduciary Net Position 12 NOTES TO THE FINANCIAL STATEMENTS 13-76 OTHER INFORMATION COMBINING FINANCIAL STATEMENTS BY SERVICE DELIVERY AREA Governmental Funds Combining Balance Sheet-General Fund-by Service Delivery Area 77 Combining Statement of Revenues, Expenditures,and Changes in Fund Balance- General Fund-by Service Delivery Area 78 REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A iJ NORTH NAPLES SERVICE DELIVERY AREA BUDGET TO ACTUAL COMPARISON-MAJOR FUNDS(General and Special Revenue Funds) Statement of Revenues, Expenditures and Changes in Fund Balance-Budget and Actual - General Fund-Summary Statement 79 Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - i General Fund- Detailed Statement 80-82 BIG CORKSCREW ISLAND SERVICE DELIVERY AREA J BUDGET TO ACTUAL COMPARISON-MAJOR FUNDS(General and Special Revenue funds) Statement of Revenues,Expenditures and Changes in Fund Balance - Budget and Actual - General Fund -Summary Statement 83 1 Statement of Revenues, Fxpenditures and Changes in Fund Balance - Budget and Actual - General Fund Detailed Statement 84-86 i 161 1B3 TABLE OF CONTENTS(CONTINUED) Page(s) COMBINED SERVICE DELIVERY AREAS Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual- Impact Fee Fund-Combined Service Delivery Areas Summary Statement 87 Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual- Impact Fee Fund-Combined Service Delivery Areas Detailed Statement 88 BUDGET TO ACTUAL COMPARISON-OTHER NON-MAJOR GOVERNMENTAL FUND Special Revenue Fund: • Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual- Inspection Fee Fund-Summary Statement 89 Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual- Inspection Fee Fund-Detailed Statement 90-91 OTHER REQUIRED SUPPLEMENTARY INFORMATION Schedule of District's Proportionate Share of the Net Pension Liability-Florida Retirement System Pension Plan(FRS) 92 Schedule of District Contributions-Florida Retirement System Pension Plan(FRS) 92 Schedule of District's Proportionate Share of the Net Pension Liability-Health Insurance Subsidy Pension Plan(HIS) 93 Schedule of District Contributions-Health Insurance Subsidy Pension Plan(HIS) 93 Notes to the Required Supplementary Information-FRS/HIS 94-95 Schedule of Changes in the Net OPEB Liability and Related Ratios,GASB No.75 and Related Notes to the Schedule 96 ADDITIONAL REPORTS Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Basic Financial Statements Performed in Accordance with Government Auditing Standards 97-98 Independent Accountant's Report on Compliance with Section 218.415,Florida Statutes 99 0 Independent Auditor's Report to Management 100-102 Management's Response to Independent Auditor's Report to Management Exhibit 161183 Affiliations I ! T-U S CAN Florida Institute of Certified Public Accountants ! American Institute of Certified Public Accountants & Company, PA Pr sat Companies Practice Section 1a,Division Certified Public Accountants&Consultants INDEPENDENT AUDITOR'S REPORT Board of Commissioners North Collier Fire Control and Rescue District 1885 Veterans Park Drive Naples,Florida 34109-0492 e I Report on the Financial Statements 1 We have audited the accompanying financial statements of the governmental activities,each major,the non-major fund and the fiduciary fund type of North Collier Fire Control and Rescue District(the"District")as of and for the r year ended September 30,2018,and the related notes to the financial statements,which collectively comprise the District's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America;this includes the design, implementation,and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement,whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We did not audit the financial statements of North Collier Fire Control and Rescue District Firefighters'Pension Trust Fund("Pension Fund")as of and for the year ended September 30,2018,which represent 100°0 of the assets,liabilities and net position as well as 100°,0 of the revenue and expenses of the District's Fiduciary Fund. Those financial statements were audited by other auditors whose report thereon has been furnished to us,and our opinion, insofar as it relates to the amounts included for North Collier Fire Control and Rescue District Firefighters' Pension Trust Fund, is based on the report of the other auditors. We also did not audit the financial statements of the Florida Retirement System Pension Plan(FRS)or health Insurance Subsidy Pension Plan(111S)as of and for the year ended June 30,2018. The District is required to record its proportionate share of the FRS and HIS liability in the District's government-wide financial statements as of September 30,2018 and for the year then ended. The Florida Retirement System financial statements were audited by other auditors whose reports have been furnished to us,and our opinion,insofar as it relates to the amounts included for the District's government-wide financial statements,arc based on the reports of the other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment,including the assessment of the risks of material misstatement of the financial statements,whether due to fraud or error. In making those i isk assessments,the auditor considers internal control relevant to the District's preparation and fail INTEGRITY SERVICE ........ EXPERIENCE® 12621 World Plara Lane, Building 55 • Fort Myers, FL 33907 • Phone (239) 333 2090 • Fax: (239) 333 209' 161 1B3 Board of Commissioners North Collier Fire Control and Rescue District Page 2 presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances,but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly,we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management,as well as evaluating overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Sununary of Opinions F Opinion Unit Type of Opinion Governmental Activities Unmodified General Fund Unmodified FI Impact Fee Fund Unmodified Inspection Fee Fund Unmodified Firefighters'Pension Trust Fund Unmodified Opinions Unmodified Opinions In our opinion,based on our audit and the report of other auditors,the financial statements referred to above present fairly,in all material respects,the respective financial position of the governmental activities,each major fund,the non-major fund and the fiduciary fund type of North Collier Fire Control and Rescue District as of September 30,2018,and the respective changes in financial position, for the year then ended in accordance with accounting principles generally accepted in the United States of America. Emphasis of Mailers During the year ended September 30,2018,the District's unrestricted net asset balance remained a deficit of $7,858,148,due substantially to recording the current year actuarially determined OPEB increase in the liability of $56,124 and the District's decrease in its proportionate share of its pension liability of$2,089,921. The total OPER and net pension liability at September 30,2018 were$10,173,608 and$14,648,252, respectively. This is a non-cash actuarially determined liability related to the future cost of allowing retirees to remain on the District's health care policy and for paying a portion of retiree coverage. The pension liability is a non cash actuarially determined liability for the District's participation in the State's FRS defined benefit retirement system. The District's fund balance remains approximately equal to three(3)months budgeted expenditures. Our opinion was not modified for this matter. As described in Note P,the District adopted the provisions on Governmental Accounting Standards Board Statement(GASBS)No.75,Accounting and Financial Reporting for Postcmployment Benefits Other than Pensions. As a result of the implementation of GASBS No. 75, the District reported a restatement of its beginning net position for the change in accounting principle and recorded the District's respective net OPEB liability. The auditor's opinion was not modified with respect to this restatement. Other Mailers Required Supplementary Information ation Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages i-xi,Schedule of the District's Proportionate Share of the Net Pension I lability- Florida Retirement System Pension Plan(IRS),Schedule of District Contributions hlorida Retirement t ! I 1 6 1 1 B 3 Board of Commissioners North Collier Fire Control and Rescue District Page 3 System Pension Plan(FRS),Schedule of the District's Proportionate Share of the Net Pension Liability-Health Insurance Subsidy Pension Plan(HIS),Schedule of District Contributions-Health Insurance Subsidy Pension Plan(HIS),Notes to the Required Supplementary Information and Schedule of Changes in the Net OPEB Liability and Related Ratios GASB No.75 and Related Notes to the Schedule,as listed in the table of contents,be presented to supplement the basic financial statements. Such information,although not a part of the basic financial statements,is required by the Governmental Accounting Standards Board which considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic,or historical context. We have applied certain limited procedures to the required supplementary information-management's discussion and analysis(MD&A),Schedule of the District's Proportionate Share of r the Net Pension Liability-Florida Retirement System Pension Plan(FRS),Schedule of District Contributions- Florida Retirement System Pension Plan(FRS),Schedule of the District's Proportionate Share of the Net Pension Liability-Health Insurance Subsidy Pension Plan(HIS),Schedule of District Contributions-Health Insurance r - Subsidy Pension Plan(HIS), Notes to the Required Supplementary Information and Schedule of Changes in the L Net OPEB Liability and Related Ratios GASB No.75 and Related Notes to the Schedule,as listed in the table of contents,in accordance with auditing standards generally accepted in the United States of America,which I 1 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 111 provide any assurance on the required supplementary information-management's discussion and analysis (MD&A), Schedule of the District's Proportionate Share of the Net Pension Liability-Florida Retirement System Pension Plan(FRS),Schedule of District Contributions-Florida Retirement System Pension Plan(FRS),Schedule of the District's Proportionate Share of the Net Pension Liability-Health Insurance Subsidy Pension Plan(HIS), Schedule of District Contributions-Health Insurance Subsidy Pension Plan(HIS), Notes to the Required Supplementary Information and Schedule of Changes in the Net OPEB Liability and Related Ratios GASB No.75 and Related Notes to the Schedule,as listed in the table of contents,because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Required Supplementary Information Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise North Collier Fire Control and Rescue District's basic financial statements.The required supplementary information other than MD&A-budgetary comparison information is presented for purposes of additional analysis and is not a required part of the basic financial statements.The required supplementary information other than MD&A budgetary comparison information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures,including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves,and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion,the required supplementary infonnation other than MD&A-budgetary comparison information is fairly stated,in all material respects,in relation to the basic financial statements as a whole. Other htformatlnu Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District's basic financial statements. The combining financial statements as listed in the table of contents,arc presented for purposes of additional analysis and arc not a required part of the basic financial statements. El 161 18 3 Board of Commissioners North Collier Fire Control and Rescue District Page 4 The combining financial statements are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures,including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves,and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion,the combining financial statements are fairly stated,in all material respects,in relation to the basic financial statements as a whole. Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the District's basic financial statements. The Exhibit-Management's Response to Independent Auditor's Report to Management is not a required part of the basic financial statements but is required by Government Auditing Standards. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements and,accordingly,we do not express an opinion or provide any assurance on it. 11 Other Reporting Required by Section 218.415,Florida Statutes In accordance with Section 218.415,Florida Statutes,we have also issued a report dated May 20,2019,on our consideration of North Collier Fire Control and Rescue District's compliance with provisions of Section 218.415,Florida Statutes. The purpose of that report is to describe the scope of our testing of compliance and the results of that testing,and to provide an opinion on compliance with the aforementioned Statute. That E report is an integral part of an audit performed in accordance with Sections 218.39 and 218.415,Florida Statutes in considering North Collier Fire Control and Rescue District's compliance with Section 218.415,Florida Statutes. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards,we have also issued our report dated May 20,2019,on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws,regulations,contract and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing,and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering North Collier Fire Control and Rescue District's internal control over financial g' reporting and compliance. if lavioatioft) igt144P1 ITUSCAN&COMPANY, P.A. Fort Myers, Florida May 20,2019 El . a 161 1B3 MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A) i. I E Li U r 1 161 1B 3 Management's Discussion and Analysis of Financial Statements FYE September 30,2018 This Discussion and Analysis of the North Collier Fire Control&Rescue District's("The District")basic financial statements is provided to assist the reader in understanding the District's financial activities and significant changes in ending financial position for the fiscal year ended September 30,2018. These statements include the recently adopted requirements of GASB Statements#34,#68 and#74/75 and incorporate those annual reporting requirements, as well as the financial statement format and presentation. Contained within are the basic financial statements,consisting of the government-wide fmancial statements, governmental fund and fiduciary fund financial statements and related notes to the financial statements. This Discussion and Analysis will also provide an analytical overview of these statements, including comparisons of the District's financial position at September 30, 2018 versus September 30, 2017. f District Highlights 1 1. At the conclusion of fiscal year 2018,the District's assets exceeded its liabilities, resulting in net assets of$25,778,323 as compared to net assets at September 30, [ 1 2017 of$28,256,992. 2. The District had($7,858,148)deficit of unrestricted net assets at September 30, 2018 as compared to($3,046,464)deficit of unrestricted net assets at September 30,2017. The amount of unrestricted net assets(deficit)increased by$4,811,684. 3. Total revenues on the government-wide funds basis increased$7,420,341 or 21% percent, in comparison to the prior year. 4. Total expenses on the government-wide basis increased by $4,689,102 or 14% percent, in comparison to the prior year. Ii Government-wide Financial Statements r 1 Government-wide financial statements(Statement of Net Position and Statement of L J Activities found on pages 5 and 6) are intended to allow a reader to assess a government's operational accountability. Operational accountability is defined as the extent to which the government has met its operating objectives efficiently and effectively, using all resources available for that purpose, and whether it can continue to El meet its objectives for the foreseeable future. Government-wide financial statements concentrate on the District as a whole and do not emphasize fund types. The Statement of Net Position(page 5)presents information on all of the District's assets and liabilities,with the difference between the two reported as net assets. l'he District's capital assets arc included in this statement and reported net of their accumulated depreciation. 6 The Statement of Activities(page 6) presents revenue and expense information showing 1 how the District's net assets changed during the fiscal year. Both statements arc measured and reported using the economic resource measurement focus(revenues and jexpenses)and the accrual basis of accounting(revenue recognii.ed when earned and expense recognized when incurred). 1) ItkV 6/3/2019 161 1B 3 Governmental Fund Financial Statements The accounts of the District are organized on the basis of governmental funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities,fund equity or retained earnings,revenues and expenditures. Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled. Governmental fund financial statements(found on pages 7 and 9)are prepared on the modified accrual basis using the current financial resources measurement focus. Under the modified accrual basis of accounting,revenues are recognized when they become measurable and available as net current assets. Fiduciary Fund The fiduciary fund is used to account for resources held for the benefit of retired employees that participated in the District's Firefighters' Pension Plan(Plan 2). The fiduciary funds are not reflected in the government-wide financial statements because the Cresources of this fund are not available to support the District's programs. The accounting used for the fiduciary fund is much like that used for governmental proprietary funds. The fiduciary fund financial statements can be found on pages 11 and 12. Notes to the Financial Statements The notes to the financial statements explain in detail some of the data contained in the preceding statements and begin on page 13. These notes are essential to a full understanding of the data provided in the government-wide and fund financial statements. Government-Wide Financial Analysis The government-wide financial statements are designed so that the user can determine if the District's financial condition is better or worse than the prior year. rU U I ;1 a I 14RV 6/3/2019 1 i 1 6 1 1 B 3 The following is a Condensed Summary Statement of Net Position for the District (Primary Government)at September 30,2018 and 2017: Summary Statement of Net Position September 30 Assets: 2018 2017 Current and Other Assets $12,412,353 $12,632,056 Capital Assets 36,618,338 33,961.755 Total Assets 49,030,691 46,593,811 Deferred Outflows-Pensions 16,656,160 16,996,941 Liabilities: Current Liabilities 1,905,117 3,994,787 1 Non-Current Liabilities 29,525,357 24,897,875 [ 3 Total Liabilities 31,430,474 28,892,662 Net Position: f 1 Deferred Inflows-Pensions 8,478.054 6,441,098 Net Investment in Capital Assets 33,522,765 31,283,401 Restricted 113,706 20,055 Unrestricted(deficit) (7,858,148) (3,046,464) Total Net Position $25,778,323 $28,256,99_2 Current and other assets represent 25 percent of total assets at September 30, 2018, as compared to 27 percent of total assets at September 30,2017. Current assets at September 30, 2018 are comprised of unrestricted cash balances of$8,024,105, restricted cash of i.,_j $2,688,952, due from other governments of$560,001, other receivables of$98,769 and other assets of$1,040,526. The balances of unrestricted cash represent amounts that are available for spending at the discretion of the Board of Fire Commissioners of the District. Restricted cash balances are comprised of the impact fee funds restricted for the purchase of capital assets, and unspent inspections fee revenue restricted to support the inspection of new construction. r The net investment in capital assets represent 130 percent of net assets at September 30, 2018, as compared to 111 percent at September 30, 2017. These assets are comprised of land, buildings, improvements, equipment, furniture, and vehicles, net of accumulated depreciation, and the outstanding related debt used to purchase the assets. The assigned fund balance of $9,819,575 and unassigned fund balance of $0 represents resources available for spending at September 30, 2018. Ilowever, the District's 13oard has specifically assigned those resources to particular uses. 131(V 6/3/201') ill 161 1B3 Summary of Revenues,Expenses and Changes in Net Assets For the Years Ended September 30,2018 and September 30,2017 Revenues: 2018 2017 General Revenues Ad Valorem Taxes $35,131,208 $30,739,575 Program Revenues Grants 627,271 1,148,036 Charges for Services 2,625,917 2,154,236 Miscellaneous Impact Fees 3,228,814 196,157 Investment Earnings 123,270 61,853 Gain(Loss) on Disposition of I. .1 Capital Assets (48,415) (67,538) Other 483,766 519,171 Total Revenues 42,171,831 34,751,490 Expenses: Public Safety Fire/Rescue Service 38,288,854 33,599,752 Increase (Decrease) in Net Position 3,882,977 1,151,738 3 Net Position-Beginning of Year, L s As Originally Stated 28,256,992 27,105,254 ij Prior Period Adjustment GASB No. 75 (6,361,646) - Net Position,Beginning of Year,As Restated 21,895,346 27,105,254 Net Position-End of Year $25,778,323 $2$,256,992 LI El E El 111tV632019 IV 161 1B3 The assessed value of the property within the North Naples Service Delivery Area increased 8.1 percent for the 2017-2018 fiscal year as compared to the prior year's assessed value and an adjustment to the millage rate from 0.95 mills to 1.000 mills, { resulting in an increase in Ad Valorem tax revenues of$3,676,473. The property values in the North Naples Service Delivery Area decreased by 25 percent during the fiscal years 2007-2012, resulting in a decrease in Ad Valorem revenue. However,property values have since increased between 2012 and 2018 and have now exceeded the previous high point in value during FYE 9-30-07. The Board adopted a millage rate of 1.000 mills in the North Naples Service Delivery Area taxing unit,or$1.00 for every$1,000 of taxable property value. This millage rate was 2.41 percent more than the rolled back rate(the taxing rate necessary to generate the same Ad Valorem revenue as was generated during the 2016-2017 fiscal year) of.9765. Li The assessed value of the property within the Big Corkscrew Island Service Delivery Area increased 15.5 percent for the 2017-2018 fiscal year as compared to the prior year's assessed value,resulting in an increase in Ad Valorem tax revenues of$715,160. The property values in the Big Corkscrew Island Service Delivery Area decreased by 66 percent during the fiscal years 2007-2012,resulting in a decrease in Ad Valorem revenue. Although property values have increased between 2012 and 2018,property value in the Big Corkscrew Island Service Delivery Area is still 42 percent lower FYE 9-30-17 than it was in FYE 9-30-07. r , The Board adopted an increased millage rate of 3.50 mills from 3.45 mills in the Big Corkscrew Island Service Delivery Area taxing unit, or$3.50 for every$1,000 of taxable property value. This millage rate was 13.81 percent more than the rolled back rate(the taxing rate necessary to generate the same Ad Valorem revenue as was generated during the 2016-2017 fiscal year)of 3.2950. ri j Prior to the 2007-2008 fiscal year,the increase in Ad Valorem revenue resulting from the increase in property value was sufficient to provide adequate funds to support operational,capital and reserve financial requirements in the District without increasing the millage rate. While property values have been on the increase over the last few years, the increases have not been sufficient to prevent the use of reserves to fund capital purchases. [he following chart identifies the change in appraised property values in the District by service delivery area and the millage rate maintained by the District. F1 [1 IikV 6/3/2019 161 1B 3 i ,1 $35,000,000,000 North Naples SDA Property Value 2002 - 2018 $30,000,000,000Li $25,000,000,000 L,J $20,000,000,000 $15,000,000,000 $10,000,000,000 $5,000,000,000 $- (( 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 Big Corkscrew SDA Property Value 2002 - 2018 $3,000,000,000 $2,500,000,000 ■ $2,000,000,000 ■ $1,500,000,000 0 $1,000,000,000 0 $500,000,000 $ 2018 1017 2016?015 1014 101.1 2012 2011 2010 2009 2008 200/2006 1005 2004 2003 2001 ■ 11KV 6/1/2019 � b11B3 Fund Balance—Governmental Fund Financial Statements The Board of Fire Commissioners' directive is to utilize the fund balance and cash reserves of the General Fund to fund only capital purchases and improvements, and to maintain the District's financial position. During the 2016-2017 fiscal year,the District utilized approximately$2.7 million of reserves to fund operating expenses due to two , significant hurricanes(Matthew and Irma)in addition to an extreme brush fire season, among other factors. However, the District was able to increase the General Fund balance by over$1.9 million from$8,919,984 at September 30,2017 to $10,860,101 at September 30,2018. This includes the non-spendable amount of$1,040,526 restricted { for prepaid expenses,$9,819,575 of assigned reserves, and$0 in unassigned reserves. Subsequent to the 2017-2018 fiscal year,the District received reimbursement of less than $1 million from FEMA for many of the Hurricane Irma expenses incurred. Receipt of these reimbursement funds will be used to replenish the District's General Fund reserves. Assigned reserves have been established and maintained in accordance with anticipated future needs of the District,including operating expenses for the first quarter of the fiscal year prior to the receipt of Ad Valorem revenue,and the replacement of capital assets. Additionally, increases in health insurance, and other personnel and operating expenses that require funds to be set aside,or assigned,to prepare for the funding of future expenditures. The following General Fund Assigned Reserves were approved for the l 1 fiscal year ended September 30, 2018: NonSpendable Fund Balance Amount 11 General Fund Prepaid Expenses $ 1,040,526 1 Assigned Fund Balance Amount Operating Reserve First Quarter $ 8,555,976 Minimum Operating Reserve per Policy 1,263,599 Total Assigned Reserves $99,819,575 Unassigned Fund Balance Amount J General Fund—Unassigned $ 0 0 Total General Fund Reserves $10,860,101 11 Impact Fees 11 With the creation of the North Collier Fire Control and Rescue District in January 2015, ` an impact fee study was performed to establish impact fee rates for the new District. Ilowever,that study was not completed and new rates were not adopted until October 1, 2016. Prior year impact fee assessments were based on a structure's square footage. The new rate structure bases fees on structure usage classifications and the methodology utilir.es population rather than emergency call volume. [he impact of the change in methodology has resulted in a decrease in impact fee receipts. Total impact fee receipts decreased 54 percent from fiscal year 2015-2016 to 2016-2017 (by $1,456,082 to 13 $1,218,227). Impact Fee receipts decreased by another 14 percent(by $168,427 to $1,049,800) in 2017-2018. Total Impact Fee Fund expenses for the 17-18 fiscal year were$3,240,515, consisting of Collier County collection fees, permitting and engineering fees for vacant land, emergency traffic signal installation,annual debt service payment !RV 6/3/2019 vii 1 6 1 is for land purchased in the Big Corkscrew Service Delivery Area, and land purchased in the North Naples service delivery area("Yarberry Lane"). Inspection Fees Inspection fee revenue for the year ended September 30,2018 was$1,951,515 representing an increase of$325,539 or 20 percent as compared to inspection fee revenue in the prior fiscal year(2017). In June of 2014,the District terminated its Interlocal .y1 Agreement with the Fire Code Official's office to provide fire plan review services and assumed the responsibility for those plan reviews. As a result$1,001,237 of the fund's revenue was attributable to plan review fees. The Inspection Fee Fund had sufficient revenue in the 2017-2018 fiscal year to support the majority of functions associated with new construction inspections and plan reviews. However,based on receipts for the first 11 half of the 2018-2019 fiscal year for both inspection fees and plan review fees,there may be less collected than the previous year. The Board held a special meeting in early 2018 Li discussing inspection and other prevention bureau fees. It was determined rate increases were necessary(as previous rates were unchanged since 2003) and the Board adopted the new fee structure on May 10,2018. The anticipated increase in revenue may not be seen Liimmediately and is contingent on the volume of new construction projects. Budgetary Highlights Budget versus actual comparisons are reported in the required supplementary information other than management's discussion and analysis on pages 77 through 91 and are reflected by taxing subunit(service delivery area). The amendments to General Fund revenue were necessary to reflect an increase of $122,511 in grant revenue(SAFER Grant),an increase of$90,000(proceeds for the sale of a 2006 Sutphen Engine),and adding$888,147 in debt proceeds associated with lease- e to-purchase agreement for one tower truck. By these amendments,General Fund revenue was increased by$1,100,658. The amendments to the General Fund expenditures were a result of several factors. Budgeted personnel expenses were increased by$21,000 to reflect the increase in reimbursable overtime related to the hurricanes and brush fires. Amendments were also made to operational expenses(an increase of$53,511 mostly attributable protective gear and associated equipment)and capital expenses(an increase of$949,147)to pertaining to protective gear, dive team,and$888,147 for the capital lease purchase of a tower truck. Finally,the District budgeted a transfer of funds from the General Fund to the Impact Fee Fund in the amount of$1,255,000 representing the total amount to be paid back resulting from the purchase of the Yarbcrry I ane property (with GF funds). Capital Assets Non-depreciable capital assets include land and construction in progress. Depreciable • assets include buildings, improvements other than buildings, equipment,furniture and vehicles. I he following is a schedule of the District's capital assets as of September 30,2018 and 2017. Capital Assets 1110/6/3/2019 Viii L i 1611 B 3 September 30 Capital Assets 2018 2017 Land $15,712,989 $12,823,117 Construction in Progress 1,317,631 1,296,888 Total Capital Assets not Depreciated 17,030,620 14,120,005 Pi Assets Held Under Capital Lease 3,612,747 2,720,300 Buildings 20,674,645 20,475,332 Vehicles 8,926,075 9,000,165 L- Office Equipment 1,222,924 1,337,546 Equipment&Machinery 3,821,928 4,008,407 i ' Total Capital Assets Being Depreciated 38.258,319 37,541,750 1 Accumulated Depreciation Assets Held Under Capital Lease (586,213) (288,626) Buildings (7,635,683) (7,293,433) [ ] Vehicles (6,933,206) (6,597,072) Office Equipment (678,883) (686,173) Equipment&Machinery (2,836,616) (2,834,696) (- Total Accumulated Depreciation (18,670,601) (17,700,000) Total Capital Assets Being Depreciated, 111 Net 19,587,718 19,841,750 Capital Assets Net of Depreciation 36,618,338 33,961,755 Less: Capital Lease/Note Payables (3,095,573) (2,678,354) Net Assets Invested in Capital Assets Net of Related Debt $33,522,765 $31,283,401 Significant capital asset purchases made during the fiscal year ended September 30,2018 include: ® 1. Building improvements totaling$127,520 at the Sun Century site($73,634), Station 44($21,630), and Station 45 ($32,256). ® 2. Kawasaki Mule(side by side) totaling$12,299. 3. Ladder truck(46) totaling$892,447, which is the unit associated with the capital lease. 4. Fire and Rescue Equipment totaling$62,797 including K-12 saws,thermal imaging cameras, llurst spreaders,and air bottles. II 5. Station equipment totaling$5,308 including an ice machine and refrigerator. 6. Twenty-seven sets of replacement Bunker Gear totaling$56,412. i 7. Dive equipment totaling$12,011 (l'LS dry suits). 8. Training equipment totaling$33,885 (cargo container and Bullkx training prop). 9. Other equipment totaling $59,113 (server rack,Board room TVs,and MDT computers). 0 10.Impact Fee Capital purchases totaling$3,140,068, consisting of: a. Station 42 hmergency Traffic Signal - $229,454 b. St. 14 CIP (permit extension,etc.) - $4,010 Li c. Yarberry L.anc property(planning and land acquisition) $2,906,604 131ty 6:3 2019 ix 161183 t ' For additional information on the District's capital assets, see Note E on pages 36 and 37. t. Debt Administration As of September 30,2018,the District had long term obligations of$29,991,928,as I compared to$25,200,645 at September 30,2017 an increase of$4,791,283 or 19 percent. (The restated balance at September 30,2017 was$31,562,291 due to the GASB 75 conversion of the Net OPEB Obligation). The significant increase is largely due to the increase in the restated Net OPEB obligation balance at September 20,2017(as noted below). Additionally,the District added a capital lease for one ladder truck during the j fiscal year ended September 30,2018. That debt consists of: j 1. Compensated absences(accrued vacation liability)in the amount of$2,074,495, as compared to$2,028,280 at September 30,2017. 2. Net OPEB liability of$10,173,608 as compared to$3,755,838 at September 30, [ j 2017,representing post employment health insurance obligations pursuant to GASB No. 75. Per the District's GASB 75 report, "the difference between the j Net OPEB Obligation/(Asset)as of September 30, 2017 and the GASB 75 Unfunded Actuarial Accrued Liability as of the reporting period ending September 30, 2017(based on a measurement date of September 30, 2016), should be reported as a restatement of the beginning net position." The amended September 30,2017 balance was restated to be$10,117,484(an increase of $6,361,646). Therefore,the increase in Net OPEB liability during the fiscal year ended September 30,2018 was only$56,124. 3. Capital lease for medical equipment and fire apparatus identified above in the total amount of$2,808,073. This includes the lease to purchase agreement for 12 Lucas Chest Compressors, which was entered into in 2013 as and is a principal only lease,with no associated interest cost. The lease to purchase agreement for the three fire engines and one ladder truck was entered into on January 15, 2016 and the lease to purchase agreement for one velocity ladder truck was entered into on May 1,2017. 4. Note payable for the purchase of land in the amount of$287,500. 5. Pension liability(FRS)in the amount of$9,462,215 (see Note F). 6. Pension liability(IIIS)in the amount of$2,012,375 (see Note F). 7. Pension liability(Ch. 175)in the amount of$3,173,662 (see Note F). J Economic Facts and Next Year's Budget Millagc Rates 1 he following factors were being taken into consideration when the fiscal year ending September 30,2019 budget was prepared: 1. Appraised taxable property values increased by$1,583,764,364, or 5.1 percent for tax year 2018 (FY 2019) in the North Naples service delivery arca as compared to an increase of 8 percent in 2017. In the Big Corkscrew service am J delivery arca, taxable property values increased by $181,795,790 or 12 percent for tax year 2018 (FY 2019)as compared to an increase of 15 percent in 2017. 7. fhe Board adopted a millage rate of 1.000 mils in the North Naples service delivery area and 3.50 mils in the Big Corkscrew service delivery area for the r " I1RV 6/3/2019 Li X fiscal year ending September 30, 2019. The Board believes the increase in i 6 I 1 B 3 valuation(at the same millage rate)is necessary to replace some of the reserves ¢ used in the 16-17 year in addition to compensate for future capital funding. The Board has expressed the desire to continue to move towards one unified taxing rate District wide. However,the alternative addition of a non-ad valorem fire fee assessment was not approved by local voters as of the November 2017 elections. 3. No use of General Fund reserves has been budgeted;rather,the Board has provided direction to add over$1 million to reserves. Limited capital purchases include various computer hardware and equipment,radios,and dive team Iequipment. Request for Information This financial report is designed to provide the reader an overview of the District. Questions regarding any information provided in this report should be directed to: Ben Van Klingeren, Chief Financial Officer,North Collier Fire Control &Rescue District, 1885 Veterans Park Drive,Naples, FL 34109,239-597-1322,e-mail: bvanklingerenr ,northcollierfire.com. ff� L_ i ■ ■ ElNI(V 6/3/2019 Ki 161183 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 5 of 102 STATEMENT OF NET POSITION C September 30,2018 Governmental Activities Li ASSETS Current assets: Cash and cash equivalents $ 8,024,105 Restricted cash and cash equivalents 2,688,952 Due from other governments 560,001 Other receivables 98,769 Other assets 1,040,526 Total current assets 12,412,353 Noncurrent assets: r Capital assets: L Land 15,712,989 Construction in progress 1,317,631 rDepreciable buildings,equipment,and vehicles (net of$18,670,601 accumulated depreciation) 19,587,718 Total noncurrent assets 36,618,338 TOTAL ASSETS 49,030,691 DEFERRED OUTFLOWS OF RESOURCES-PENSIONS 16,656,160 LIABILITIES Current liabilities: Accounts payable and accrued expenses 1,345,317 Retainage payable - Contract deposits 7,500 Unearned revenue 85,729 Current portion of long-term obligations 466,571 Total current liabilities 1,905,1 17 Noncurrent liabilities: Noncurrent portion of long-term obligations 29,525,357 TOTAL LIABILITIES 31,430,474 DEFERRED INFLOWS OF RESOURCES-PENSIONS 8,478,054 NET POSITION F-1 Net investment in capital assets 33,522,765 Restricted 113,706 Unrestricted(deficit) (7,858,148) TOTAL NET POSITION $ 25,778,323 I he accompanying notes are an integral part of this statement. 161 183 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 6 of 102 STATEMENT OF ACTIVITIES � .1 Year Ended September 30,2018 Governmental _ Activities -' EXPENSES Governmental Activities Public Safety-Fire Protection Personnel services $ 31,534,077 Operating expenses 4,967,855 J Depreciation 1,683,662 Interest and fiscal charges 103,260 l TOTAL EXPENSES-GOVERNMENTAL ACTIVITIES 38,288,854 PROGRAM REVENUES Charges for services 2,625,917 Operating grants and contributions 627,271 NET PROGRAM EXPENSES 35,035,666 GENERAL REVENUES Ad Valorem taxes 35,131,208 Impact fees 3,228,814 Interest 123,270 Loss on disposition of capital assets (48,415) Other 483,766 ® TOTAL GENERAL REVENUES 38,918,643 ® INCREASE IN NET POSITION 3,882,977 NET POSITION-Beginning of the year,as restated 21,895,346 NET POSITION-End of the year $ 25,778,323 a a Li athe accompanying notes arc an integral part of this statement. 16 I 1 B ;~ I NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 7 of 102 BALANCE SHEET-GOVERNMENTAL FUNDS September 30,2018 Total General Impact Fee Inspection Fee Governmental Fund Fund Fund Funds ASSETS ._..._ .__ ._.. Cash and cash equivalents $ 8,024,105 $ - $ - $ 8,024,105 Restricted cash and cash equivalents - 1,350,731 1,338,221 2,688,952 Due from other governments 474,400 85,601 - 560,001 Due from other funds 2.763,791 7,065 284,276 3,055,132 Other receivables 98,769 - - 98,769 Prepaid expenses 1,040,526 - - 1,040,526 ` 1 TOTAL ASSETS $ 12,401,591 $ 1,443,397 $ 1,622,497 $ 15,467,485 J LIABILITIES AND FUND BALANCE 1 1 LIABILITIES Accounts payable and accrued expenses $ 1,345,317 $ - $ - $ 1,345,317 Retainage payable - - - - 1 Due to other funds 188,673 1,357,668 1,508,791 3,055,132 .`s Contract deposits 7,500 - - 7,500 Unearned revenue - 85,729 - 85,729 TOTAL LIABILITIES 1,541,490 1,443,397 1,508,791 4,493,678 FUND BALANCE Nonspendablc 1,040,526 - - 1.040,526 ' Restricted - - 113,706 113,706 Assigned 9,819.575 - - 9,819,575 r ; Unassigned - I...1 TOTAL FUND BALANCE 10,860,101 - 113,706 10973,807 I 0 M 1 IAI311 I 1 ILS AND FUND BAI ANCE $ 12,401,591 $ 1,443,397 $ 1,622,497 $ 15,467,485 a F1 1 I he accompanying notes arc an integral part of this statement. 1L 6 I .. NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 8 of 102 RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION September 30,2018 Amount Total fund balance of governmental funds $ I0,973,807 Amounts reported for governmental activities in the Statement of Net Position are different because. Capital assets used in governmental activities are not financial resources and,therefore,are not reported in the governmental funds. Capital assets not being depreciated: Land 15,712,989 Construction in progress 1,317,631 17,030,620 Governmental capital assets being depreciated: Building,equipment and vehicles 38,258,319 Less accumulated depreciation (18,670,601) 19,587,718 ElDeferred outflows and deferred inflows related to pensions are applied to future periods and,therefore,are not reported in the governmental funds. Deferred outflows-OPEB Obligation 409,664 Deferred inflows-OPEB Obligation (542,609) Deferred outflows-FRS/HIS 5,781,937 Deferred inflows-FRS/HIS (4,253,378) Deferred outflows-FPT 10,464,559 Deferred inflows-FPT (3,682,067) ® 8,178,106 Long-term obligations are not due and payable in the current period and,therefore,are not reported in the governmental funds. Net OPEB liability (10,173,608) Net pension liability-FRS (9,462,215) Net pension liability-HIS (2,012,375) Net pension liability-FPT (3,173,662) Capital leases (2,808,073) Note payable (287,500) ElCompensated absences (2,074,495) (29,991,928) Elimination of interfund amounts: Due to other funds (3,055,132) Due from other funds 3055,132 El 1 otal net position of governmental activities $ 25,778,323 I he accompanying notes are an integral part of this statement. 161 183 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 9 of 102 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-GOVERNMENTAL FUNDS i Year Ended September 30,2018 t Total General Impact Fee Inspection Fee Governmental Fund Fund Fund Funds REVENUES Ad Valorem taxes $ 35,131,208 $ - S - $ 35,131,208 Intergovernmental revenue: , State firefighter supplement 73,760 - - 73,760 Federal grants 498,648 - - 498,648 Other intergovernmental 54,863 - - 54,863 Charges for services: Inspection fees and other 678,234 - 946,446 1,624,680 Plan review fees - - 1,001,237 1,001,237 [ Impact fees - 3,228,814 - 3,228,814 L 1 M,scellaneous: Interest 107,737 11,701 3,832 123,270 Other 483,766 - - 483,766 { 1 TOTAL REVENUES 37,028,216 3,240,515 1,951,515 42,220,246 EXPENDITURES I Current Public safety Personnel services 29,390,961 - 1,752,961 31,143,922 , Operating expenditures 4,832,943 30,009 104,903 4,967,855 E,,i Capital outlay 1,263,191 3,140,069 - 4,403,260 Debt service: Principal reduction 413,428 57,500 - 470,928 Interest and fiscal charges 90,323 12,937 - 103,260 TOTAL EXPENDITURES 35,990,846 3,240,515 1,857,864 41,089,225 I EXCESS OF REVENUES OVER(UNDER)EXPENDITURES 1,037,370 - 93,651 1,131,021 0T11ER FINANCING SOURCES AND USES Proceeds from capital lease 888,147 - - 888,147 Proceeds front disposition of capital assets 14,600 - - 14,600 U Transfers in - - - I ransfers out - - TOTAL OTHER FINANCING SOURCES r i AND USES 902 747 - - 902,747 L EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER(UNDER) EXPENDITURES AND OTHER FINANCING USES 1.940,117 - 93,651 2,033,768 I UND 13A1 ANCL"13egi nnng of the year 8 919,984 - 20,055 8,940,039 r 1 I UND 13AI ANCE-End of the year $ 10,860,101 $ - $ 113,706 $ 10,973,807 L3 f""I j I he accompanying notes arc an integral part of this statement. 161 18 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 10 of 102 RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCE OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES Year Ended September 30,2018 Amount _ Net change(revenues and other financing sources over(under)expenditures and other financing uses)in fund balance-total governmental funds $ 2,033,768 The increase(change)in net position reported for governmental activities in the Statement of Activities is different because: Lj Governmental funds report capital outlays as expenditures. In the Statement of Activities,however,the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. The loss on disposition of capital assets decreases the net position. Plus:expenditures for capital assets 4,403,260 Less:proceeds on disposition of capital assets (14,600) Less: loss on disposition of capital assets (48,415) Less:current year depreciation (1,683,662) 2,656,583 The issuance of debt is reported as a financing source in governmental funds and thus contributes to the change in fund balance. In the Statement of Net Position,however,issuing debt increases long-term liabilities and does not affect the Statement of Activities. Similarly,repayment of principal is an expenditure in the governmental funds but reduces the liability in the Statement of Net Position. s Borrowings(proceeds from issuance): 1 Less:capital lease (888,147) (888,147) Repayments(principal retirement): Plus:capital leases 413,428 Plus: note payable 57,500 470,928 Some expenses reported in the Statement of Activities do not require the r use of current financial resources and therefore are not reported as L expenditures in the governmental funds. Less:transfers in - Plus: transfers out (Increase)decrease in net pension liability-FRS ?,015,369 (Increase)decrease in net pension liability-HIS 258,015 f (Increase)decrease in net pension liability-I.P1 (183,463) I Increase(decrease)in deferred outflows (340,781) (Increase)decrease in deferred inflows (2,036,956) (Increase)decrease in Net OPER liability (56,124) (Increase)decrease in compensated absences (46,215) (390,155) Increase in net position of governmental activities $ 3,882,977 I lie accompanying notes arc an integral part of this statement. 16 I 1 R T-r: NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 11 of 102 STATEMENT OF FIDUCIARY NET POSITION-FIDUCIARY FUND September 30,2018 f Firefighters' Pension a Fund ASSETS Investments,at fair value: I Cash and cash equivalents $ 1,492,018 Fixed income mutual funds 3,712,946 Equity securities 56,278,449 U.S.Government securities 5,805,217 Corporate bonds 7,379,442 ri Real estate 6,385,710 81,053,782 Prepaid expenses - Due from other governments-State 11,032 Due from District - Due from employees - r Due from securities sold 337,147 Accrued investment income 118,687 F • TOTAL ASSETS 81,520,648 LIABILITIES Accounts payable 92,178 Due for securities purchased 499,783 TOTAL LIABILITIES 591,961 NET POSITION Restricted for DROP benefits 75,539 Restricted for defined pension benefits 80,853,148 IOTA],NII'POSITION $ 80,928,687 a. r I he accompanying notes arc an integral part of this statement. 161 183 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 12 of 102 STATEMENT OF CHANGES IN FIDUCIARY NET POSITION-FIDUCIARY FUND Year Ended September 30,2018 Firefighters' Pension Fund ADDITIONS Contributions: Employer $ 2,990,030 Plan members 412,640 1 Buybacks 40,172 r� State of Florida, insurance premiums 1,741,988 Total contributions 5,184,830 1 1 Investment income: Net appreciation(depreciation) including realized gains/losses 4,247,295 Interest and dividends 2,537,440 l 6,784,735 Less: investment expenses (298,403) Net investment income(loss) 6,486,332 Other income - TOTAL ADDITIONS 11,671,162 DEDUCTIONS Benefits paid 628,263 DROP distributions 746,668 Administrative expenses 115,357 TOTAL DEDUCTIONS 1,490,288 NET INCREASE IN NET POSITION 10,180,874 NET POSITION-BEGINNING 70,747,813 r NET POSITION-ENDING $ 80,928,687 I he accompanying notes are an integral part of this statement. 1611 B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 13 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 L NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization North Collier Fire Control and Rescue District(the "District")is an independent special taxing district located in Collier County,Florida. On January 1,2015, the North Collier Fire Control and Rescue District was officially formed by merging the North Naples Fire Control and Rescue District and the Big Corkscrew Island Fire l Control and Rescue District. On February 6,2014,the two Districts entered into an Interlocal Agreement to merge. Each Board adopted a resolution identifying their 1 intent to initiate the voluntary merger process pursuant to Florida Statute Chapter 189.074. The two Districts created a proposed Joint Merger Plan which was f i adopted by both Boards and ultimately put before the voters of each District by referendum. On November 4, 2014,voters from both districts approved the referendum to merge the two districts into one. On June 10,2015,the Governor signed into legislation the official enabling act of the new District via Laws of Florida (LOF) Chapter 2015-191. The merger is intended to ensure the best possible emergency response times, operational efficiencies and ensure long term sustainability of the combined District. There was no impairment of capital assets as the result of the merger,which was effective as of January 1,2015 and no significant accounting adjustment other than to combine the assets, liabilities and net position/fund balance at January 1,2015 of both Districts. The District has the general and special powers prescribed by Florida Statute Chapters 189, 191 and 633.15. The District is governed by a five(5) member elected Board of Commissioners. Commissioners serve on a staggered four(4)year term basis. The North Collier Fire Control and Rescue District provides fire control and protection services, fire safety, inspections,code enforcement, fire hydrant maintenance,firefighter training, and crash and fire rescue services as well as basic and advanced life support services. In providing these services, the District operates and maintains ten(10)stations and the related equipment and employs approximately 230 full-time professional firefighters and administrative staff. During the year ended September 30,2009,the North Naples Fire Control and Rescue District entered into a joint venture agreement with Florida South Western State College(FSW)for the operation of the North Collier Fire Training Center (NCFTC)to educate and train students as State Certified Firefighters. The North Collier Fire Control and Rescue District is now licensed to operate the NCFTC and FSW is the program coordinator. The District provides the training room and training 161163 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 14 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Organization, continued facilities for the NCFTC. FSW,as program coordinator, is responsible for the operations of the NCFTC including but not limited to the screening and enrolling of students and for screening and engaging instructors. Therefore, the activities of the NCFTC are not included in the District's basic financial statements. Li Reporting Entity The District adheres to Governmental Accounting Standards Board(GASB) Statement Number 14, "Financial Reporting Entity" (GASB 14), as amended by C) GASB Statement Number 39, "Determining Whether Certain Organizations Are Component Units" (GASB 39)and GASB Statement Number 61, "The Financial J Reporting Omnibus-An Amendment of GASB Statements No. 14 and No. 34" (GASB 61). L 1 This Statement requires the basic financial statements of the District(the primary government)to include its component units, if any. A component unit is a legally separate organization for which the elected officials of the primary government are L financially accountable. Based on the criteria established in GASB 14,as amended, there are no component units required to be included or included in the District's L i basic financial statements. Government-wide Financial Statements The government-wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information on all of the activities of the District and do not emphasize fund types. These governmental activities comprise the primary government. Fiduciary funds are properly not included in the government-wide financial statements. General governmental and intergovernmental revenues support the governmental activities. The purpose of the government-wide financial statements is to allow the user to be able to determine if the District is in a better or worse financial position than the prior year. The effect of all interfund activity between 111 governmental funds has been removed from the government-wide financial statements. Government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting,as are the pension fund financial statements. Under the accrual basis of accounting, revenues,expenses, 1611B3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 15 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Government-wide Financial Statements,continued gains,losses,assets, and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes place. Revenues, expenses, gains, losses, assets, and liabilities resulting from nonexchange transactions are recognized in accordance with the requirements of GASB Statement Number 33, Li "Accounting and Financial Reporting for Nonexchange Transactions" (GASB 33). Amounts paid to acquire capital assets are capitalized as assets in the government-wide financial statements rather than reported as expenditures. ri Proceeds of long-term debt are recorded as liabilities in the government-wide financial statements rather than as other financing sources. Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability in the government-wide financial statements rather than as expenditures. The Statement of Activities demonstrates the degree to which the direct expenses of a given function are offset by program revenues. Direct expenses are those that are - J clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use,or directly benefit from goods, services,or privileges provided by a given function, and 2)grants and contributions that are restricted to meeting the operational or capital improvements of a particular function. Taxes and other items not properly included among program revenues are reported instead as general revenues. Program revenues are considered to be revenues generated by services performed and/or by fees charged such as inspection fees, burn permits, and hydrant tests. Fund Financial Statements The District adheres to GASB Number 54, "Fund Balance Reporting and Governmental Fund Type Definitions" (GASB 54). Essentially, the implementation resulted in adoption of a fund balance policy and reclassification of the components within fund balance. Li NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 16 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Fund Financial Statements, continued The accounts of the District are organized on the basis of funds,each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity or net position, revenues, and expenditures or expenses,as appropriate. IGovernment resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending t activities are controlled. i Fund financial statements for the District's governmental funds are presented after the government-wide financial statements. These statements display information about major funds individually and nonmajor funds in aggregate for governmental funds. The fiduciary fund financial statement includes financial information for the Firefighters' Pension Trust Fund. The fiduciary fund represents assets held by the District in a custodial capacity for the benefit of other individuals. L., Governmental Funds When both restricted and unrestricted resources are combined in a fund, expenditures are considered to be paid first from restricted resources,as appropriate, and then from unrestricted resources. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available when they are collected within the current period or soon thereafter to pay liabilities of the current period. The District's major funds are presented in separate columns on the governmental fund financial statements. The definition of a major fund is one that meets certain criteria set forth in GASB Statement Number 34, "Basic Financial Statements -and Management's Discussion and Analysis- for State and Local Governments"(GASB 34). The funds that do not meet the criteria of a major fund are considered non-major funds and are combined into a single column on the governmental fund financial statements. Separate financial statements arc provided for governmental funds. Major individual governmental funds arc reported in separate columns on the fund financial statements. 1611 [ 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 17 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Governmental Funds, continued In accordance with the District's enabling documents, separate budgets within the General Fund are maintained for the North Naples(NN) Service Delivery Area and the Big Corkscrew Island(BCI) Service Delivery Area. Separate budgets are required for each service delivery area until such time as when one consistent millage rate is adopted for both service delivery areas. As such, separate service delivery area budget vs. actual comparison statements are included in the required 1. 1 supplementary information and a combining schedule is included in the other information section as the District must maintain and report a single General Fund. fl Fiduciary Fund The Pension Trust Fund accounts for the activities of the Firefighters'Pension Trust (FPT)Fund, which accumulates resources for the pension benefit payments to qualified firefighters. The net position of this fund is not considered to be part of the net position of the District and is not available to the District's creditors. Measurement Focus and Basis of Accounting Li Basis of accounting refers to when revenues and expenditures or expenses arc El recognized in the accounts and reported in the basic financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. ■ The government-wide and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses arc recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes arc recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements have been met. Governmental fund financial statements arc reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they arc both measurable and available. I 16118 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 18 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Measurement Focus and Basis of Accounting,continued Revenues are considered to be available when they are collectible within the current period and soon enough thereafter to pay liabilities of the current period. For this purpose,the District considers tax revenues to be available if they are collected Li within sixty days of the end of the current fiscal period. Revenues susceptible to accrual are interest on investments,and intergovernmental revenues. Interest on invested funds is recognized when earned. Intergovernmental revenues that are reimbursements for specific purposes or projects are recognized 11 when all eligibility requirements are met. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. Exceptions to this general rule include: (1) principal and interest on long-term debt, if any,is recognized when due; and(2) expenditures are generally not divided between years by the recording of prepaid expenditures. Separate financial statements are provided for governmental funds and the fiduciary fund,even though the latter are excluded from the government-wide financial Elstatements. Non-current Government Assets/Liabilities GASB 34 requires non-current governmental assets,such as land and buildings,and non-current governmental liabilities, such as notes payable and capital leases, to be reported in the governmental activities column in the government-wide Statement of Net Position. Major Funds The District reports the following major governmental funds: The General Fund is the District's primary operating fund. It accounts for all financial resources of the District(including both service delivery areas),except those required to be accounted for in another fund. 1611 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 19 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Major Funds,continued The Impact Fee Fund(the District has one combined Impact Fee Fund)consists of fees imposed and collected by Collier County based on new construction within each service delivery area of the District. The fees are restricted and can only be used for certain capital expenditures associated with growth within the District. Non-Major Fund The District reports the following non-major fund: 1 The Inspection Fee Fund is used by the District to account for the receipt and expenditures of its Inspection and Nan Review Fee Programs. Fees are charged for the inspection of new building construction and for fire code plan review. The fees 11. are collected by Collier County and are remitted to the District. i Fiduciary Fund The Fiduciary Fund is excluded from the government-wide financial statements :.i because the resources of those funds are not available to support the District's programs. The only type of fiduciary fund the District maintains is a Firefighters' Pension Trust Fund,under Florida Statute Chapter 175, which accounts for retirement assets held by the Plan that are payable to qualified firefighters upon ® retirement. Budgetary Information ® The District has elected to report budgetary comparisons of its major funds and its non-major fund as required supplementary information(RSI). investments The District adheres to the requirements of GASB Statement Number 31, "Accounting and Financial Reporting for Certain Investments and for External Investment Pools," (GASB 31) in which all investments are reported at fair value. Investments, including restricted investments,consist of certificates of deposit,U.S. Government securities,corporate debt and equity securities,and securities of government agencies unconditionally guaranteed by the U.S. Government. 161 1B 3 i NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 20 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Capital Assets Capital assets,which include land,construction in progress,buildings,equipment and vehicles,are reported in the government-wide Statement of Net Position. The District follows a capitalization policy which calls for capitalization of all capital assets that have a cost or donated value of$1,000 or more and have a useful life in excess of one year. All capital assets are valued at historical cost or estimated historical cost if actual 1 historical cost is not available. Donated capital assets are valued at their estimated fair market value on the date donated. Public domain(infrastructure)capital assets consisting of certain improvements other than building, including curbs,gutters and drainage systems,are not capitalized,as the District generally does not acquire such assets. No debt-related interest expense is capitalized as part of capital assets in accordance with GASB 34. Maintenance,repairs and minor renovations are not capitalized. The acquisition of land and construction projects utilizing resources received from Federal and State agencies are capitalized when the related expenditure is incurred. El Expenditures that materially increase values,change capacities or extend useful lives ® are capitalized. Upon sale or retirement, the cost is eliminated from the respective accounts. eExpenditures for capital assets are recorded in the fund statements as current expenditures. However, such expenditures are not reflected as expenditures in the flgovernment-wide statements,but rather are capitalized and depreciated. Depreciable capital assets are depreciated using the straight-line method over the following estimated useful lives: Capital Asset Years Buildings 15-30 Capital Assets acquired under Capital Lease 6 Office Equipment 3-30 Vehicles 3-10 r Equipment and Machinery 3-15 ■ 1611B3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 21 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Budgets and Budgetary Accounting The District adopted separate annual General Fund budgets for each of the two (2) service delivery areas within the District's General Fund. { The District adopted annual budgets for the Special Revenue Funds, including the 1. i Impact Fee Fund and the Inspection Fee Fund. No budget was adopted or required to be adopted for the Firefighters' Pension Trust Fund. I I The District follows these procedures in establishing budgetary data for the General Fund,the Impact Fee Fund,and the Inspection Fee Fund: I 1. During the summer of each year,the District Fire Chief submits to the Board of Commissioners a proposed operating budget for the fiscal year commencing on the upcoming October 1. The operating budget includes proposed expenditures and the means of financing them. 2. Public hearings are conducted to obtain citizen comments. L.i 3. The budget is adopted by approval of the Board of Commissioners. 4. Budget amounts, as shown in these basic financial statements, are as originally adopted or as amended by the Board of Commissioners. ri 5. The budget is adopted on a basis consistent with accounting principles generally accepted in the United States of America. I 6. The level of control for appropriations is exercised at the fund level. 7. Appropriations lapse at year-end. 11 El Ii I 16IiL NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 22 of 102 NOTES TO THE FINANCIAL STATEMENTS {..v September 30,2018 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Budgets and Budgetary Accounting,continued Several budget amendments were approved by the Board of Commissioners during the year ended September 30,2018. Budgeted revenues and expenditures were increased(decreased)as follows: Li � Amount L t General fund-NN SDA $ (30,547) General fund-BCI SDA (486,161) Total General Fund $ (516,708) Impact fee fund $ 2,642,078 Inspection fee fund $ - I _I Impact Fees/Deferred Revenue The District levies an impact fee on new construction within the District. The intent of the fee is for growth within the District to pay for capital improvements needed due to the growth. The fee is imposed and collected by Collier County and remitted to the District which accounts for impact fees collected by service delivery area. The fee is refundable if not expended by the District within six(6)years from the date of collection. The District, therefore,records this fee as restricted cash and as unearned revenue until the date of expenditure, at which time it is recognized as revenue and charged to capital outlay in the fund financial statements and capital assets in the government-wide financial statements. Net Position In the government-wide financial statements, net position is identified as restricted when there arc externally imposed constraints as to its use, such as through debt covenants, by grantors,or by law. 1611 :: NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 23 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Fund Balances The governmental fund financial statements the District maintains include r s nonspendable,restricted,assigned,and unassigned fund balances. Nonspendable fund balances are those that cannot be spent because they are either(a)not in spendable form or(b)legally or contractually required to be maintained intact. Criteria include items that are not expected to be converted into cash,for example prepaid expenses. IJ Restricted fund balances are those that are restricted by a third party such as inspection fees. Restricted fund balances can only be spent for the stipulated purposes. The District's assigned fund balances are a result of official action of the District's Board. The District's intent is to maintain a minimum assigned fund balance level of three (3)months of budgeted total expenditures. The assigned fund balance includes the District's operational and capital reserves as well as its disaster reserve. At September 30, 2018,fund balance is also assigned for a variety of specific items by District Board action. Any use of the assigned fund balance requires the District's Board approval. Due To/From Other Funds rInterfund receivables and payables arise from interfund transactions and are recorded by funds affected in the period in which the transactions are executed. ® Due From Other Governments No allowance for losses on uncollectible accounts has been recorded since the District considers all amounts to be fully collectible. Indirect Costs Expenses are allocated between service delivery areas on the same line item based upon a Board approved cost allocation plan. For the year ended September 30, 2018,the costs were allocated on a percentage basis of 84.82%to NN SDA and 15.18%to BCI SDA. f j x_ 161 1 B 3 4" ] NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 24 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Compensated Absences [1 The District's employees accumulate annual leave based on the number of years of continuous service. Upon termination of employment,employees can receive payment of accumulated annual leave if certain criteria are met. The costs of accumulated annual leave benefits(compensated absences)are expended in the Lrespective operating funds when payments are made to employees. However,the liability for all accrued vacation and personal leave benefits is recorded in the Li government-wide Statement of Net Position. r l Encumbrances Encumbrance accounting,under which purchase orders,contracts and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriation, is not employed by the District because,at present, it is not necessary in order to assure effective budgetary control or to 1 facilitate effective cash planning and control. Management Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates. ElInterfund Transactions The District considers interfund receivables(due from other funds)and interfund payables(due to other fiends)to be loan transactions to and from other funds to cover temporary(three months or less)cash needs. Transactions that constitute reimbursements to a fund for expenditures/expenses initially made from it that arc properly applicable to another fund are recorded as expenditures/expenses in the reimbursing funds and as reduction of expenditures/expenses in the fund that is reimbursed. Such amounts are eliminated in the government-wide financial statements. 161 1B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 25 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,CONTINUED Pensions In the government-wide statement of net position, liabilities are recognized for the District's proportionate share of each pension plan's net pension liability. For purposes of measuring the net pension liability,deferred outflows of resources and deferred inflows of resources related to pensions,and pension expense, information about the fiduciary net position of the Firefighters'Pension Fund (FPF),the Florida Retirement System (FRS)and the Health Insurance Subsidy(HIS)defined benefit LIplan and additions to/deductions from fiduciary net position have been determined on the same basis as they are reported by the Plans. For this purpose, benefit payments, (including refunds of employees'contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value for the FPF. The District's retirement plans and related amounts are described in a subsequent note. Deferred Outflows/Inflows of Resources In addition to assets, the statement of net position reports a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources,represents a consumption of net position that applies to future periods and so will not be recognized an as outflow of resources (expense/expenditure)until then. The deferred amount on pensions is reported only in the government-wide Statement of Net Position. The deferred outflows of resources related to pensions and OPEB are discussed in a subsequent note. In addition to liabilities, the statement of net position reports a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period and so will not be recognized as an inflow of resources(revenue) until that time. The deferred amount on pensions is reported only in the government-wide Statement of Net Position. A deferred amount on pension results from the difference in the expected and actual amounts of experience,earnings,and contributions. This amount is deferred and amortized over the service life of all employees that arc provided with pensions and OPFB through these plans except earnings which are amortised over five to seven years. 161 183 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 26 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Reclassifications Certain amounts in the financial statements have been reclassed to conform with the current presentation. These reclassifications had no effect on the results of operations or fund equity. Subsequent Events Subsequent events have been evaluated through May 20, 2019, which is the date LIthe basic financial statements were available to be issued. NOTE B- CASH AND CASH EQUIVALENTS Cash and cash equivalents of the primary government(exclusive of the Firefighters' Pension Trust Fund)were$10,713,057,of which$2,688,952 was restricted at September 30,2018. Total cash and cash equivalents included cash on hand of $1,300 at September 30,2018. Deposits The District's deposit policy (exclusive of the Firefighters' Pension Fund) allows Y, deposits to be held in demand deposit and money market accounts and is consistent with Florida Statutes,Chapter 218.415(17). All District depositories are institutions designated as qualified depositories by the State Treasurer at September 30,2018. El LI J 161183 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 27 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE B - CASH AND CASH EQUIVALENTS,CONTINUED Deposits, continued Deposits consist of the following at September 30,2018: District Carrying Bank Amount Balance Unrestricted General Fund Depository Accounts $ 5,937,060 $ 6,159,628 Money Market 2,085,745 2,085,745 Li Total General Fund $ 8,022,805 $ 8,245,373 Restricted General Fund Depository Accounts $ - $ Special Revenue Funds Impact Fee Depository Accounts 1,350,731 1,370,303 Inspection Fee Depository Accounts 1,338,221 1,338,221 Total Special Revenue Funds 2,688,952 2,708,524 Total Restricted Funds $ 2,688,952 $ 2,708,524 El The District's deposits were entirely covered by federal depository insurance or by collateral pursuant to the Public Depository Security Act(Florida Statute 280)of the State of Florida. Bank balances approximate market value. The District held no other types of deposits during the year ended September 30, 2018. 1 6 1 1 B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 28 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE B- CASH AND CASH EQUIVALENTS,CONTINUED Restricted Cash and Equivalents The following is a brief description of the restrictions on cash and cash equivalents: The Impact Fee account is used to account for the deposit of impact fees received by both service delivery areas and are restricted for certain capital asset acquisition associated with growth within the District. Impact fees are collected by Collier County for the District pursuant to County ordinance and District resolution. The Inspection Fee account is used to account for inspection fees collected for performing new construction fire inspections within the District. Such revenue is restricted for inspection service related costs. 14.1 NOTE C- INVESTMENTS Firefighters' Pension Plan-Investments Investments held in the Firefighters' Pension Trust Fund (the "Plan")totaled $81,053,782(including$1,492,018 in cash and cash equivalents, $3,712,946 in mutual funds, $56,278,449 in equity securities, $13,184,659 in fixed income securities, and $6,385,710 in real estate)at September 30,2018. Such investments are administered in accordance with Firefighters' Pension Board policy. This policy provides for investments in cash and cash equivalents,money markets, mutual funds, equities,treasury notes, federal agency guaranteed securities,corporate bonds, notes and/or equities and real estate. The Firefighters'Pension Trust Fund accounts for resources held to fund the respective firefighter employee pension benefits. 161 1B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 29 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE C- INVESTMENTS, CONTINUED Firefighters' Pension Plan-Investments,continued The Firefighters'Pension Trust Fund investments were held by a financial and investment institution and are subject to certain insurances up to limits specific to the trustee/custodian institution and retirement trust funds. These assets are subject to loss of principal. Investment Authorization: jThe Plan's investment policy is determined by the Plan's Board of Trustees. The policy has been designed by the Board to conduct the operations of the Plan in a manner so that the assets will provide the pension and other benefits provided under applicable laws. As such,the policy is designed by the Board to maximize the Plan's asset value,while assuming risk that is consistent with the Board's risk tolerance. The Trustees are authorized to acquire and retain every kind of property(real,personal or mixed)and every kind of investment specifically including,but not by way of limitation, money markets,mutual funds,bonds,debentures,stocks(preferred or common) and other corporate obligations. Investments are carried at fair value at September 30,2018. Interest and dividend revenues are recorded as earned. Purchases and sales of investments are recorded on the trade-date basis. j Unrealized gains and losses are presented as net appreciation (depreciation) in fair value of investments on the statement of changes in fiduciary net position along with gains and losses realized on sales of investments. Given the inherent nature of investments, it is reasonably possible that changes in the value of those investments will occur in the near term and that such changes could materially affect the amounts reported (loss of principal). r � Investment in all equity securities shall be limited to those listed on a major U.S. stock exchange and limited to no more than 80%(at market)of the Plan's total asset value. The equity position in any one company shall not exceed 5%of the Plan's total assets at market. Investments in stock of foreign companies shall be limited to 350o of the value of the Plan's total assets at market. The fixed income portfolio shall be compromised of securities with a quality rating of investment grade or higher by a major rating service. Except for freasuiy and Agency obligations, the debt portion of the Plan shall contain no more than 10%of a given issuer irrespective of the number of differing issues. a. II -- 161183 l NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 30 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE C- INVESTMENTS,CONTINUED Firefighters' Pension Plan -Investments,continued Investment Authorization, continued: The current target allocation at September 30,2018,of these investments at market is as follows: Investment Long Term Authorized Policy-Target Expected Real II Investments Allocation% Rate Return% Domestic Equities 35-55% 7.5% Fixed Income 15-40% 2.5% TIPS 0-10% Not Available i Real Estate 0-15°A) 4.5% E' International Equities 10-25% 8.5% International Fixed Income 0-10% 3.5% Global Tactical Asset Allocation 0-15% 3.5% Cash and Cash Equivalents Minimal Minimal Interest Rate Risk: Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the ri greater the sensitivity of its fair value to change in market interest rates. As a means of limiting its exposure to interest rate risk, the Plan diversifies its investments by security _ type and institution, and limits holdings in any one type of investment with any one issuer with various durations of maturities. ri J Information about the sensitivity of the fair values of the Plan's fixed income investments to market interest rate fluctuations is provided by the following table that r 1 shows the distribution of the Plan's investment by maturity at September 30,2018: Investment Maturities(in years) '/ Investment Type Fair Value Less than I I to 5 6 to 10 More than 10 Corporate bonds $ 7,379,442 $ - $ 3,020,354 $ 2,883,504 $ 1,475,584 Mutual funds 3,712,946 - 2,640,276 786,773 285,897 U.S.Agencies 4,790,403 180,579 - 170,508 4,439,316 U.S.Treasuries 1 014 814 - 34,298 154,718 825,798 $ 16,897 605 $ 180,579 $ 5,694,928 $ 3,995,503 $ 7,026,595 Credit Risk: Credit risk is the risk that a security or a portfolio will lose some or all of its value due to a real or perceived change in the ability of the issuer to repay its debt. The Plan's investment policy utiliics portfolio diversification in an effort to mitigate this risk. LI 161 1B 3 i NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 31 of 102 { , NOTES TO THE FINANCIAL STATEMENTS -' September 30,2018 i NOTE C- INVESTMENTS, CONTINUED n Firefighters' Pension Plan -Investments,continued Credit Risk,continued: The following table discloses credit rating by fixed income investment type at September 30,2018, if applicable: Fair Percentage of Value Portfolio Quality rating of credit risk debt securities A $ 621,176 0.78 0v. El Al 281,260 0.35 A2 846,041 1.06 A3 1,631,707 2.05 ij AA 235,030 0.30 Aa2 249,411 0.31 Aa3 140,817 0.18 AAA 2,138,995 2.69 B 383,919 0.48 Bal 131,724 0.17 Baal 1,920,365 2.41 1 Baa2 1,510,475 1.90 Baa3 602,361 0.76 BB 626,745 0.79 BBB 1,254,976 1.58 Unrated government securities 4,322,603 5.43 Total credit risk debt securities $ 16,897,605 21.24 °a *Obligations of the U.S. government or obligations explicitly guaranteed by the U.S. lI government are not considered to have credit risk and do not have purchase limitations. Concentration of Credit Risk: HThe investment policy of the Plan contains limitations on the amount that can be invested in any one equity issuer as well as maximum portfolio allocation percentages. There were no individual equity investments that represented 500 or more of Plan net position at September 30, 2018. In addition, the Plan contains limitations on the amount that can be invested in any one debt issuer,except for the debt securities issued by the U.S. Government. There were no investments in non-U.S. Government debt securities that represented boo or more of Plan net position at September 30, Li 2018. LI Custodial Credit Risk: This is the risk that in the event of the failure of the counterparty, the plan will not be able to recover the value of its investments or collateral securities that arc in the 161 1B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 32 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 LI NOTE C- INVESTMENTS, CONTINUED Firefighters' Pension Plan -Investments, continued Custodial Credit Risk, continued: possession of an outside party. This risk is generally measured by the assignment of a rating by a nationally recognized statistical rating organization. Consistent with the Plan's investment policy,the investments are held by the Plan's custodial bank and registered in the Plan's name. Foreign Currency Risk: This is the risk that fluctuations in currency exchange rate may affect transactions conducted in currencies other than U.S. Dollars and the carrying value of foreign investments. The Plan's primary exposure to foreign currency risk is derived from its direct investments in international equity and fixed income mutual funds. The Plan owns shares in international equity and international bond funds. In accordance with the Plan's investment policy statement,the US equity and fixed income separate account managers may invest in individual securities designated as foreign as part of the normal course of the investment process. The individual foreign securities may be American Depository Receipts,or NYSE common stock, both transacted in US dollars,or foreign ordinary securities transacted in foreign currency.The investment policy limits the foreign investments to no more than 35%of the Plan's investment balance in equities and no more than 10% in fixed income. As of September 30, 2018, the Plan's exposure to foreign currency risk related to foreign equity funds and bonds is as follows: Fair Percentage of Value Portfolio CInternational equity funds and fixed income(bonds) $ 17,831,832 Fair Value Measurements: Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Plan categorizes its fair value measurements within the fair value hierarchy as established by generally accepted accounting principles. The lair value hierarchy categorizes the inputs to valuation techniques used to measure fair value into three levels based on the extent to which inputs used in measuring fair value are observable in the market as follows: Level 1 - Inputs to the valuation methodology are based upon quoted prices for identical assets in active markets. 161 1B 3 F NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 33 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE C- INVESTMENTS,CONTINUED Firefighters' Pension Plan-Investments,continued Fair Value Measurements, continued: Level 2-Inputs to the valuation methodology are based upon observable inputs for the assets either directly or indirectly,other than those considered Level 1 inputs, which may include quoted prices for identical assets in markets that are not considered to be active,and quoted prices of similar assets in active or inactive markets. Lji Level 3 -Inputs to the valuation methodology are based upon unobservable inputs. Following is a description of the valuation methodologies used for asset measured at fair value. Common stock: Valued at the closing price reported on the New York Stock Exchange. Government securities: Valued using pricing models maximizing the use of observable inputs for similar securities. Mutual funds: Valued at the daily closing price as reported by the Plan. Mutual funds held by the Plan are open-ended mutual funds that are registered with the Securities and Exchange Commission. "These funds are required to publish their daily net asset value (NAV)and to transact at that price. The mutual funds held by the Plan arc deemed to be actively traded. Corporate bonds: Valued using pricing models maximizing the use of observable inputs for similar securities. This includes basing the value on yields currently iavailable on comparable securities of issuers with similar credit ratings. When quoted prices are not available for identical or similar bonds, the bond is valued under a discounted cash flows approach that maximires observable inputs, such as current yield of similar instruments, but included adjustments for certain risks that may not be observable, such as credit and liquidity risks or a broker quote, if available. ElReal estate: Valued at the net asset value of shares held by the Plan at year end. The Plan has investments in private market real estate investments for which no liquid public market exists. 161 1B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 34 of 102 NOTES TO THE FINANCIAL STATEMENTS II i September 30,2018 ` NOTE C - INVESTMENTS,CONTINUED LIFirefighters' Pension Plan-Investments, continued Fair Value Measurements,continued: The following table presents the Plan's fair value hierarchy for investments at fair value as of September 30,2018: Fair Value Measurements Usint: Quoted Prices in Significant Active Other Significant Markets for Observable Unobservable Identical Assets Inputs Inputs Total Level l i _._ (Level 2) (Level 3 t Investments by fair value level Equity securities: Common stocks $ 24,123,954 $ 24,123,954 $ - $ - 1 Foreign stocks 1,447,274 1,447,274 - - Domestic equity mutual funds 19,148,387 - 19,148,387 - International equity mutual funds 11,413,448 - 11,413,448 REIT 145,386 - 145 386 Total equity securities 56 278,449 25,571,228 30,707 221 Debt securities e' U.S.treasury securities 1.014,814 1,014,814 - U.S.agency securities 4,790,403 - 4,790,403 iii Corporate bonds 7 379,442 - 7,379,442 Fixed income mutual funds 3,712,946 3,712 946 Total debt securities 16,897,605 1,014,814 15,882,791 Total investments by fair value 73,176,054 $ 26 586,042 $ 46.590.012 $ Investments measured at the net asset value AV Real estate fund 6 385 710 Money market funds(exempt) 1,492 018 total mve,,Iments $ 81 053,782 * A,required by GAAP,certain investments have not been classified in the fair value hierarchy i he lair value amounts presented in the previous table are intended to permit reconciliation for the lair value hierarchy Io the total investment line item in the Statement of Ilduciary Net Position £N UEl 161 1B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 35 of 102 NOTES TO THE FINANCIAL STATEMENTS t -3 September 30,2018 NOTE C - INVESTMENTS,CONTINUED Firefighters' Pension Plan-Investments,continued Fair Value Measurements,continued: The following table summarizes investment for which fair value is measured using the net asset value per share practical expedient, including their relate unfunded commitments and redemption restrictions: Investments measured at the NAV 1 1 Redemption t ..3 Unfunded Frequency(if Redemption Fair Value Commitments Current) El iblc Notice Period Real estate fund $ 6,385710 $ - Quarterly 90 Days Real estate fund: The fund is an open-ended real estate investment fund investing primarily in core institutional office,retail, industrial,and multi-family properties located throughout the United States. The investment is valued at NAV and its redemption must be received by the fund 90 days prior to quarter end. NOTE D - DUE TO/FROM OTHER FUNDS Interfund receivables and payables at September 30,2018, are as follows: Due from Due to Fund Other Funds Other Funds General Fund. Impact Fcc Fund $ 1,255,000 $ 7,065 Inspection Fee 1 and 1 508,791 181 608 total General fund 2 763 791 188,673 Special Revenue Funds Impact I ee 1 and General I and 7,065 1.255,000 Inspection Ise hind 102,668 Inspection I ec I and General 1 and 181,608 1.508.791 Impact 1 e rand 102 668 I olal Special Revenue I ands 291 341 2 1166 459 I otal $ 3 055 132 $ 3 055 132 1ntcrfund receivables and payables were eliminated for presentation purposes in the Statement of Net Position at September 30, 2018. 1611B3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 36 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE E - CAPITAL ASSETS ACTIVITY The following is a summary of changes in capital assets activity for the year ended September 30,2018: Balance Balance October 1 Increases/ Decreases/ Adjustments/ September 30 2017 Additions Retirements Reclassifications 2018 Capital Assets Not Being Depreciated: El Land $ 12,823,117 $2,889,872 $ - $ - $ 15,712,989 Construction in progress 1,296,888 20,743 - - 1,317,631 Total Capital Assets Not Being Depreciated 14,120,005 2,910,615 - - 17,030,620 Capital Assets Being Depreciated: Assets held under capital lease 2,720,300 892,447 - - 3,612,747 Buildings 20,475,332 356,974 (157,661) - 20,674,645 Office equipment 1,337,546 65,820 (180,442) - 1,222,924 Vehicles 9,000,165 12,299 (86,389) - 8,926,075 Equipment&machinery 4,008,407 165,105 351,584 - 3,821,928 Total Capital Assets Being Depreciated 37,541,750 1,492,645 (776,076; - 38,258,319 r I Less Accumulated Depreciation: Assets held under capital lease (288,626) (297,587) - (586,213) L] Buildings (7,293,433) (451,882) 112,632 - (7,635,683) Office equipment (686,173) (160,499) 167,789 - (678,883) Vehicles (6,597,072) (422,523) 86,389 - (6,933,206) 1-quipment&machinery 2,834,696 348,171 346,251 - 2,836,616 Total Accumulated Depreciation 17,700,000 1,683,662 713,061 18 670,601 Total Capital Assets being Depreciated,Net 19,841,750 191,017 63,015 - 19,587 718 Capital Assets,Net $ 33,961,755 $2,719,598 $ 63,0151 $ - 36,618,338 . Related Debt 3 095,573 Net invc (men!in capital assets $33 522,765 161 1B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 37 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE E- CAPITAL ASSETS ACTIVITY, CONTINUED Depreciation expense was charged to the following functions during the year ended September 30,2018: Amount General Government Total Depreciation Expense $1,683,662 Ll The District has capital assets held under capital leases with a total cost of $3,612,747 at September 30, 2018. The capital assets held under capital lease has I accumulated depreciation of$586,213 and depreciation expense of$297,587 for the year ended September 30,2018. NOTE F- LONG-TERM OBLIGATIONS The following is a summary of changes in long-term obligations for the year ended 4 September 30,2018: Balance Retirements Balance Amounts October 1 And September 30 Due Within 2017 Additions Adjustments 2018 One Year Net OPEB Liability $10,117,484 $ 56,124 $ $10,173,608 $ il Net Pension Liability-FRS 11,477,584 - (2,015,369) 9,462,215 Net Pension Liability-HIS 2,270,390 - (258,015) 2,012,375 - Net Pension Liability-FPT 2,990,199 183,463 - 3,173,662 - Capital Leases 2,333,354 888,147 (413,428) 2,808,073 409,071 Note Payable-Land 345,000 - (57,500) 287,500 57,500 Compensated Absences 2,028,280 46,215 - 2,074,495 - $31,562 291 $ 1,173,949 $ .,2,744 312', $29,991,928 $ 466,571 LI The following is a summary of long-term obligations at September 30,2018: Amount ll Net OPt B liability acluanally detennined GASB No 75 $ 10,173 608 Net pension habit IRS pcmuui plan 1 his amount is actuarially determined through calculation based tipon the audited financial statements of the rlorida rRs Plan 9,162 215 Net pension liability I IIS plan I Ius amount is actuarially determined throut'h calculation based upon the audited I manual statements of the I bride I RS Plan 2 012 375 1 6 1 1 B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 38 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE F- LONG-TERM OBLIGATIONS,CONTINUED Amount Net pension liability-Ftref„titers'Pension Trust(FPT)plan. This amount is actuarially determined through calculation based upon the audited financial statements of the FPT Plan. 3,173,662 $160,240 capital lease payable dated April 19,2013,for eleven(I 1)chest compression systems to financial institution over a 60 month period ending March 2018 in equal payments of$2,671 at a zero stated interest rate.Paid in full during fiscal year ended September 30,2018. - $2,546,268 capital lease payable dated January 15,2016 for one(I)ladder truck and three(3)pumper trucks payable to a financial institution in ten (10)annual payments of$295,233 ending December 14,2025 including Llinterest at 2.822%. 2,088,084 $888,147 capital lease payable beginning May 1,2018 for a ladder truck payable to a financial institution in five(5)annual payments of$193,000 I 3 ending May 1,2022 including interest at 2.74%. 719,989 $1,150,000 note payable dated January 1 2003 to SunTrust Bank over a 20 year period ending November 1,2022 in equal annual principal payments on November I of$57,500 plus accrued interest at a rate of 3.75%.The note is collateralized by Impact fees 287,500 1- I Non current portion of compensated absences. Employees of the District are entitled to paid vacation based on length of service and Job classification.(Combined SDA) 2,074,495 t 29,991,928 Less Current Portion 466,571 Long-'Perm Portion $ 29,525,357 The annual debt service requirements at September 30, 2018, were as follows: Capital Capital Note Years Ending Lcases Payable I eases Payable Payable Total September 30 Princr3a1 el Principal(I) Princi.>aI 42 Principal 2019 $ 236,305 $ 172,766 $ 57,500 $ 466,571 2020 242,974 177,500 57,500 477,974 2021 249,831 182,363 57,500 489,694 El 2022 256,881 187,360 57,500 501,711 2023 264,131 57,500 321,631 2024-2026 837,962 - - 837,962 LI $ 2,088,081 $ 719 989 $ 287 500 3,095,573 Net OPFI3 1 lability 10,173,608 Net Pension L lability-I RS 9,462,215 El Net Pension I lability-I IIS 2,012,375 Net Pension I lability-I'1''I' 3,173,662 Compensated absences 2,074 495 riI otal long;-term debt $ 29 991,928 (I)Debt service paid through General I nod El (2)Debt service paid through Impact I cc I unit Interest expense for the year ended September 30,2018,was$103,260 including interetit cyclist: on capital lease of$89,749. 1 6 I 1F NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 39 of 102 NOTES TO THE FINANCIAL STATEMENTS x September 30,2018 NOTE G- RETIREMENT PLANS The following three retirement plans have been established by the District: Plan 1 -Florida Retirement System(FRS) Plan 2 -Firefighters' Pension Trust Fund(Florida Statute 175) Plan 3 -401(a) Plan Employee participation in a specific plan is based on the respective employee's original hire date. General Information about the Florida Retirement System The Florida Retirement System ("FRS")was created in Chapter 121,Florida Statutes. The FRS was created to provide a defined benefit pension plan("Pension Plan")for participating public employees. All District employees are participants in the Statewide Florida Retirement System (FRS) under authority of Article X, Section 14 of the State Constitution and Florida Statutes, Chapters 112 and 121. The FRS was amended in 1998 to add the Deferred Retirement Option Program("DROP") under the defined benefit plan and amended in 2000 to provide an integrated defined contribution plan alternative to the defined benefit plan for FRS members effective July 1, 2002. This integrated defined contribution pension plan is the FRS Investment Plan. Chapter 112,Florida Statutes,established the Retiree Health Insurance Subsidy(HIS) Program,a separate cost-sharing, multiple-employer defined benefit pension plan to assist retired members of any State-administered retirement system in paying the costs of health insurance. Essentially all regular employees of the District are eligible to enroll as members of the State-administered FRS. Provisions relating to the FRS are established by Chapters 121 and 122,Florida Statutes; Chapter 112, Part IV,Florida Statutes;Chapter 238, Florida Statutes;and Florida Retirement System Rules, Chapter 60S, Florida Administrative Code; wherein eligibility, contributions, and benefits arc defined and El described in detail. Such provisions may be amended at any time by further action from the Florida Legislature. The FRS is a single retirement system administered by the Florida Department of Management Services, Division of Retirement, and consists of two cost-sharing, multiple-employer defined benefit plans(Pension and I lIS Plans) and other nonintegrated programs. A comprehensive annual financial report of the FRS,which includes its financial statements, required supplementary information,actuarial report,and other relevant information dated June 30,2018, is available from the Florida Department of Management Services' Website (www.dms.myflorida.com). 1611B NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 40 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLANS, CONTINUED General Information about the Florida Retirement System,continued The District's total FRS and HIS pension expense was $1,230,330 for the year ended September 30,2018 and is recorded in the government-wide financial statements. Total District actual FRS and HIS retirement contribution expenditures were$981,054, $1,203,482 and$1,186,368 for the years ended September 30, . 2018,2017 and 2016,respectively. The District contributed 100%of the required contributions. FRS Pension Plan Plan Description. The FRS Pension Plan("Plan")is a cost-sharing, multiple- employer defined benefit pension plan,with a Deferred Retirement Option Program (DROP) for eligible employees. The general classes of membership are as follows: Regular Class-Members of the FRS who do not qualify for membership in the other classes. Senior Management Service Class(SMSC)-Members in senior management level positions. Special Risk Class-Members who are employed as certified firefighters and meet the criteria to qualify for this class. Elected Officials-Members who are elected by the voters within the District boundaries. Employees enrolled in the Plan prior to July 1,2011,vest at six years of creditable Elservice and employees enrolled in the Plan on or after July 1, 2011, vest at eight years of creditable service. All vested members, enrolled prior to July 1,2011, arc eligible for normal retirement benefits at age 62 or at any age after 30 years of service,except for those members classified as special risk who are eligible for normal retirement benefits at age 55 or at any age after 25 years of service. All members enrolled in the Plan on or after July 1,2011, once vested,are eligible for normal retirement benefits at age 65 or any time after 33 years of creditable service, lv r except for members classified as special risk who are eligible for normal retirement P P b benefits at age 60 or at any age after 30 years of service. Members of both Plans (Pension and 111S) may include up to 4 years of credit for military service toward creditable service. the Plan also includes an early retirement provision; however, there is a benefit reduction for each year a member retires before his or her normal 111 retirement date. 1 he Plan provides retirement, disability, death benefits, and annual cost of living adjustments to eligible participants. 1611B3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 41 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLANS,CONTINUED FRS Pension Plan, continued DROP, subject to provisions of Section 121.091, Florida Statutes,permits employees eligible for normal retirement under the Plan to defer receipt of monthly benefit payments while continuing employment with an FRS employer. An employee may participate in DROP for a period not to exceed 60 months after electing to participate. During the period of DROP participation,deferred monthly benefits are held in the FRS Trust Fund and accrue interest. The net pension liability does not include amounts for DROP participants,as these members are considered retired and are not accruing additional pension benefits. Benefits Provided. Benefits under the Plan are computed on the basis of age, and/or years of service,average final compensation,and credit service. Credit for each year of service is expressed as a percentage of the average final compensation. For members initially enrolled before July 1,2011,the average final compensation is the average of the five highest fiscal years'earnings; for the members initially enrolled on or after July 1,2011,the average final compensation is the average of the eight highest fiscal years' earnings. The total percentage value of the benefit received is determined by calculating the total value of all service, which is based on retirement plan and/or the class to which the member belonged when the service credit was earned. Members are eligible for in-line-of-duty or regular disability and survivors' benefits. The following chart shows the percentage value of each year of service {r i credit earned: l Class, Initial Enrollment,and Retirement Ate/Years of Service °oValuc Regular Class and elected members initially enrolled before July I,2011 Retirement up to age 62,or up to 30 years of service 1.60 Retirement at age 63 or with 31 years of service 1.63 Retirement at age 64 or with 32 years of service 1.65 Retirement at age 65 or with 33 or more years of service 1.68 Regular Class and elected members initially enrolled on or afler July 1,2011 Retirement up to age 65 or up to 33 years of service 1.60 Retirement at age 66 or with 34 years of service 1.63 Retirement at age 67 or with 35 years of service 1.65 Retirement at age 68 or with 36 or more years of service 1.68 Special Risk Regular Service from December I, 1970 through September 30, 1974 2.00 Service on or alter October I, 1974 3.00 Senior Management Service Class 2.00 Elected Office's'Class 3.00 161 1B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 42 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLANS,CONTINUED FRS Pension Plan, continued As provided in Section 121.101, Florida Statutes,if the member is initially enrolled in the FRS before July 1,2011,and all service credit was accrued before July 1,2011, the annual cost-of-living adjustment is 3 percent per year. If the member is initially enrolled before July 1,2011, and has service credit on or after July 1,2011,there is Li an individually calculated cost-of-living adjustment. The annual cost-of-living adjustment is a proportion of 3 percent determined by dividing the sum of the pre-July 2011 service credit by the total service credit at retirement multiplied by 3 percent. Plan members initially enrolled on or after July 1, 2011,will not have a cost-of-living adjustment after retirement. Contributions. The Florida Legislature establishes contribution rates for participating employers and employees. Contribution rates during the year ended September 30, 2018 were as follows: ElPercent of Gross Sala: Class Employee Employer(1) Em,lo.cr 3 Florida Retirement System,Regular 3.00 7.92 8 26 Florida Retirement System,Senior Management Service 3 00 22.71 24 06 Florida Retirement System,Special Risk 3.00 23.27 24 50 Deferred Retirement Option Program-Applicable to Members from All of the Above Classes 0 00 13.26 14 03 Florida Retirement System,Reemployed Retiree (2) N/A N A Florida Retirement System,Elected Official 3 00 45.50 48 70 Notes: (I) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also, employer rates,other than for DROP participants,include.06 percent for administrative costs for the Investment Plan. Rates for 7/1/17-6/30/18. (2) Contribution rates arc dependent upon retirement class in which reemployed. (3) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also, employer rates,other than for DROP participants,include.06 percent for administrative costs for the Investment Plan. Rates for 7/1/18 6/30/19. As defined by the Plan. 11 `ia 161183 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 43 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G - RETIREMENT PLANS,CONTINUED FRS Pension Plan, continued Pension Liabilities,Pension Expense,Deferred Outflows of Resources and Deferred Inflows of Resources Related to the Pension Plan. At September 30, 2018,the District reported an FRS pension liability of$9,462,215 for its proportionate share of the net pension liability. The net pension liability was Li measured as of September 30,2018, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of July 1, 2018. LiThe District's proportionate share of the net pension liability was based on the District's 2017-18 fiscal year contributions relative to the total 2017-18 fiscal year contributions of all participating members. At September 30,2018,the District's proportionate share was .031414516 percent, which was a decrease of.007388205 percent from its proportionate share measure as of September 30, 2017. For the year ended September 30,2018,the District recognized FRS pension expense of$1,148,147. In addition,the District reported deferred outflows of resources and deferred inflows of resources related to the pension from the following sources: Deferred Outflows Deferred Inflows Description of Resources of Resources Differences between expected and actual experience $ 801,592 $ 29,094 S Change of assumptions 3,091,789 - Net difference between projected and r actual earnings on pension plan investments - 731,071 Changes in proportion and differences between District contributions and proportionate share of contributions 1,035,736 2,713,521 District contributions subsequent to the measurement date 219,914 - Total $ 5,149,031 $ 3,473,686 si 1611 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 44 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G - RETIREMENT PLANS, CONTINUED FRS Pension Plan,continued The deferred outflows of resources related to the FRS pension,totaling $219,914 resulting from District contributions subsequent to the measurement date,will be recognized as a reduction on the net pension liability in the fiscal year ended September 30,2019. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to the pension will be recognized in pension expense over the remaining service period of 6.4 years as follows: Fiscal Years Ending September 30 Amount 2019 $ 222,140 2020 222,140 2021 222,140 2022 222,141 t 2023 404,908 Thereafter 161,962 ,,,. Total $ 1,455,431 I:1 Actuarial Assumptions. The total pension liability in the July 1,2018, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: El Inflation 2.60 percent Real payroll growth 0.65 percent Salary increases 3.25 percent,average, including inflation Investment rate of return 7.00 percent, net of pension plan investment expense, including inflation Ll Mortality rates were based on the Generational RP-2000 with Projection Scale BB. ElThe actuarial assumptions used in the July 1, 2018, valuation were based on the results of an actuarial experience study for the period July 1, 2008 through June 30, 2013. 161183 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 45 of 102 NOTES TO THE FINANCIAL STATEMENTS t September 30,2018 1 ; NOTE G- RETIREMENT PLANS,CONTINUED ''' FRS Pension Plan, continued The long-term expected rate of return on pension plan investments was not based on ' historical returns,but instead is based on a forward-looking capital market economic model. The allocation policy's description of each asset class was used to map the LI target allocation to the asset classes shown below. Each asset class assumption is based on a consistent set of underlying assumptions,and includes an adjustment for the inflation assumption. The target allocation and best estimates of arithmetic and LsL geometric real rates of return for each major asset class are summarized in the following table: Compound Annual Annual Target Arithmetic (Geometric) Standard Asset Class Allocation(1? Return Return Deviation Cash 1°o 2.9°o 2.9% 1.8% Fixed income 18°o 4.4°0 4.3°0 4.0°0 Global equity 54°o 7.6°o 6.3°o 17.0°0 Real estate(property) 11°i0 6.6°o 6.0% 11.3% i i Private equity 10% 10.7°o 7.8°o 26.5°0 Strategic investments 6°o 6.0°0 5.7°0 8.6°0 LI Total 100°o Assumed inflation-Mean 2.6°o 1.9°o (I)As outlined in the Plan's investment policy Discount Rate. The discount rate used to measure the total pension liability was 7.00 percent.The Plan's fiduciary net position was projected to be available to Elmake all projected future benefit payments of current active and inactive employees. Therefore, the discount rate for calculating the total pension liability is equal to the long-term expected rate of return. 1 6 I 1 B 3 jd ti NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 46 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLANS,CONTINUED FRS Pension Plan,continued Sensitivity of the District's Proportionate Share of the Net Pension Liability to Changes in the Discount Rate. The following presents the District's proportionate share of the net pension liability calculated using the discount rate of 7.00 percent which was reduced from 7.10%, as well as what the District's i l proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.00 percent)or 1-percentage-point j higher(8.00 percent)than the current rate: 100 Current 1% 1 Decrease Discount Rate Increase (6.00%) (7.00%, (8.00%) District's proportionate share of the net pension liability $ 17,268,939 $ 9,462,215 $ 2,978,269 Pension Plan Fiduciary Net Position. Detailed information about the pension plan's fiduciary net position is available in the separately issued FRS Pension Plan and Other State Administered Systems Comprehensive Annual Financial Report(FRS "CAFR") dated June 30, 2018. The FRS CAFR and actuarial reports may also be obtained by contacting the Division of Retirement at: Department of Management Services C] Division of Retirement Bureau of Research and Member Communications P.O. Box 9000 Tallahassee, FL 32315-9000 850-488-5706 or toll free at 877-377-1737 http://www.dms.m311orida.com/workforce operations/retirement/publications Payables to the Pension Plan. At September 30,2018, the District reported a payable of$0 for the outstanding amount of contributions in the pension plan. 16118 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 47 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G - RETIREMENT PLANS, CONTINUED LI HIS Plan Plan Description. The Health Insurance Subsidy Plan("HIS Plan") is a cost-sharing multiple-employer defined benefit pension plan established under Section 112.363,Florida Statutes. The benefit is a monthly payment to assist retirees of State-administered retirement systems in paying their health insurance costs and is administered by the Division of Retirement within the Florida Department of Management Services. Benefits Provided. For the year ended September 30, 2018,eligible retirees and beneficiaries received a monthly HIS payment equal to the number of years of creditable service completed at the time of retirement multiplied by$5. The payments are at least$30 but not more than $150 per month, pursuant to Section 112.363, Florida Statutes. To be eligible to receive a HIS Plan benefit,a retiree under a State-administered retirement system must provide proof of health insurance coverage, which can include Medicare. Contributions. The HIS Plan is funded by required contributions from FRS participating employers as set by the Florida Legislature. Employer contributions are a percentage of gross compensation for all active FRS members. For the year ended September 30, 2018,the contribution rate ranged between 1.66 percent and 1.66 percent of payroll pursuant to Section 112.363, Florida Statutes. The District contributed 100 percent of its statutorily required contributions for the current and preceding three years. HIS Plan contributions are deposited in a separate trust fund from which HIS payments are authorized. IIIS Plan benefits are not guaranteed and are subject to annual legislative appropriation. In the event the legislative appropriation or available funds fail to provide full subsidy benefits to all participants, benefits may be reduced or cancelled. Pension Liabilities, Pension Expense,Deferred Outflows of Resources and Deferred Inflows of Resources Related to the HIS Plan. At September 30,2018,the District reported a IIIS liability of$2,012,375 for its proportionate share of the net IIIS Plan's net pension liability. The net pension liability was measured as of September 30,2018, and the total pension liability was used to calculate the net pension liability determined by an actuarial valuation as of July 1, 2018. The District's proportionate share of the net IIIS liability was based on the 1 6 1 1 B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 48 of 102 NOTES TO THE FINANCIAL STATEMENTS ''' September 30,2018 El NOTE G - RETIREMENT PLANS,CONTINUED HIS Plan,continued District's 2017-18 fiscal year contributions relative to the total 2017-18 fiscal year E contributions of all participating members.At September 30,2018,the District's proportionate share was .019013168 percent, which was a decrease of.002220391 percent from its proportionate share measured as of September 30,2017. For the fiscal year ended September 30, 2018,the District recognized HIS expense of$86,123. In addition,the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows Deferred Inflows Description of Resources of Resources Differences between expected and actual experience $ 30,809 $ 3,419 Change of assumptions 223,800 212,765 IINet difference between projected and actual earnings on HIS pension plan investments 1,215 - Changes in proportion and differences between District NIS contributions and proportionate share of HIS contributions 353,362 563,508 District contributions subsequent to the limeasurement date 23,720 Total $ 632,906 $ 779,692 The deferred outflows of resources related to HIS, totaling$23,720,resulting from District contributions subsequent to the measurement date, will be recognized as a reduction on the net pension liability in the year ended September 30,2019. Other amounts reported as deferred outflows of resources and deferred inflows of Elresources related to pensions will be recognized in pension expense over the remaining service period of 7.2 years as follows: ii Fiscal Years Ending September 30 Amount 2019 $ (27,392) 2020 (27,392) 202 I (27,392) II 2022 (27,393) 2023 (27,696) Thcrea Ilcr 33241LI : Total $ (170,506) El 1 6 1 1 B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 49 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLANS, CONTINUED HIS Plan,continued Actuarial Assumptions. The total pension liability in the July 1, 2018, actuarial " , valuation was determined using the following actuarial assumptions,applied to all periods included in the measurement: Inflation 2.60 percent Real Payroll Growth 0.65 percent Salary Increases 3.25 percent,average, including inflation Municipal Bond Rate 3.87 percent Mortality rates were based on the Generational RP-2000 with Projected Scale BB. Because the HIS Plan is funded on a pay-as-you-go basis, no experience study has been completed for the Plan. Discount Rate. The discount rate used to measure the total HIS liability was increased from 3.58 %to 3.87%. In general,the discount rate for calculating the total HIS liability is equal to the single rate equivalent to discounting at the long-term expected rate of return for benefit payments prior to the projected depletion date. Because the HIS benefit is essentially funded on a pay-as-you-go basis, the depletion date is considered to be immediate, and the single equivalent discount rate is equal to the municipal bond rate selected by the plan sponsor. The Bond Buyer General Obligation 20-Bond Municipal Bond Index was adopted as the applicable municipal bond index. Sensitivity of the District's Proportionate Share of the Net HIS Liability to Changes in the Discount Rate. The following presents the District's proportionate share of the net HIS liability calculated using the discount rate of 3.87 percent,as well as what the District's proportionate share of the net ITIS liability would be if it were calculated using a discount rate that is 1-percentage-point lower(2.87 percent) or 1-percentage-point higher(4.87 percent) than the current rate: I°o Current 1°0 Decrease Discount Rate Increase .87"0 3.87"0 4.87% District's proportionate share of the net I IIS liability $ 2 291,977 $ 2,012,375 1 1,779,310 1 6 1 1 B NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 50 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G - RETIREMENT PLANS,CONTINUED HIS Plan,continued Pension Plan Fiduciary Net Position. Detailed information about the HIS plan's fiduciary net position is available in the separately issued FRS Pension Plan and Other State Administered Comprehensive Annual Financial Report(FRS "CAFR") dated June 30, 2018. The FRS CAFR and actuarial reports may also be obtained by contacting the Division of Retirement at: I I Department of Management Services Division of Retirement Bureau of Research and Member Communications P.O. Box 9000 Tallahassee, FL 32315-9000 850-488-5706 or toll free at 877-377-1737 http://www.dms.myflorida.com/workforce operations/retirement/publications Payables to the Pension Plan. At September 30,2018, the District reported a payable of$0 for the outstanding amount of contributions to the I IIS plan. FRS -Defined Contribution Pension Plan The SBA administers the defined contribution plan officially titled the FRS Investment Plan (Investment Plan). The Investment Plan is reported in the SBA's annual financial statements and in the State of Florida Comprehensive Annual Financial Report. As provided in Section 121.4501,Florida Statutes,eligible FRS members may elect to participate in the Investment Plan in lieu of the FRS defined benefit plan. District employees participating in DROP are not eligible to participate in the Investment Plan. Employer and employee contributions, including amounts contributed to El individual member's accounts,are defined by law, but the ultimate benefit depends in part on the performance of investment funds. Benefit terms, including contribution requirements, for the Investment Plan are established and may be amended by the Florida Legislature. The Investment Plan is funded with the same employer and employee contribution rates that are based on salary and membership class (Regular Class,Elected County Officers,etc.) as the FRS defined benefit plan. Contributions 1611Li = NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 51 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 LI NOTE G- RETIREMENT PLANS,CONTINUED FRS-Defined Contribution Pension Plan,continued are directed to individual member accounts, and the individual members allocate contributions and account balances among various approved investment choices. Costs of administering the plan, including FRS Financial Guidance Program, are LI funded through an employer contribution of 0.06 percent of payroll and by forfeited benefits of plan members. Allocations to the investment member's accounts during the 2017-18 fiscal year were as follows: Percent of Gross Salary' Class Employee Employer(I) Employer(31 Florida Retirement System,Regular 3.00 7.92 8.26 Florida Retirement System Senior Management Service 3.00 22.71 24 06 Florida Retirement System,Special Risk 3.00 23 27 24 50 Deferred Retirement Option Program-Applicable to Members from All of the Above Classes 0.00 13.26 14.03 Florida Retirement System,Reemployed Retiree (2) N/A N/A ."j Florida Retirement System,Elected Official 3.00 45.50 48.70 Notes: (I) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also, LIemployer rates,other than for DROP participants,include.06 percent for administrative costs for the Investment Plan. Rates for 7/1/17-6/30!18. (2) Contribution rates are dependent upon retirement class in which reemployed. (3) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also, employer rates,other than for DROP participants,include.06 percent for administrative costs for the Investment Plan. Rates for 7/1/18-6/30/19. • As defined by the Plan. For all membership classes,employees are immediately vested in their own contributions and are vested after 1 year of service for employer contributions and investment earnings. If an accumulated benefit obligation for service credit originally earned under the FRS Pension Plan is transferred to the Investment Plan,the member must have the years of service required for FRS Pension Plan vesting(including the service credit represented by the transferred funds)to be vested for these funds and the earnings on the funds. Nonvested employer contributions are placed in a suspense account for up to 5 years. If the employee returns to FRS-covered employment within the 5-year period, the employee will regain control over their account. If the employee does not return within the 5 year period,the employee will forfeit the accumulated account balance. For the fiscal year ended September 30, 2018, the information for the amount of forfeitures was unavailable from the SBA; however, management believes that these amounts, if any,would be immaterial to the District. 161183 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 52 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLANS, CONTINUED { FRS- Defined Contribution Pension Plan, continued After termination and applying to receive benefits,the member may rollover vested funds to another qualified plan, structure a periodic payment under the Investment Plan,receive a lump-sum distribution,leave the funds invested for future distribution, or any combination of these options. Disability coverage is provided;the member may either transfer the account balance to the FRS Pension Plan when approved for disability retirement to receive guaranteed lifetime monthly benefits under the FRS Pension Plan,or remain in the Investment Plan and rely upon that account balance for retirement income. ri The District's Investment Plan pension expense included within the FRS expense totaled $85,015 for the year ended September 30, 2018. Payables to the Investment Plan. At September 30, 2018, the District reported a payable of$0 for the outstanding amount of contributions to the Plan. Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Fund The following brief description of the North Collier Fire Control and Rescue District Firefighters'Pension Plan(originally known as the North Naples Firefighters' Pension Plan)(the "Plan") is provided for general information purposes only. The Plan's name changed effective January 1, 2015 with the District's merger. Participants should refer to the plan agreement for a more complete description of the Plan. On July 11, 1996, under the authority of Florida Statute 175 and Laws of Florida, Chapter 95-338,the District's Board of Commissioners passed Resolutions 96-004 and 96-005,providing for the establishment and funding of a single employer defined is benefit retirement plan and trust for newly hired fire suppression personnel. The resolutions establish that certified firefighters hired on or after January 1, 1996 are to become participants in the District's Firefighters' Pension Trust( FPT) Fund. The Plan is totally administered, including all investment management, by a third party administrator and the Plan's appointed Pension Board. Effective October 1, 2011, employee participants were required to contribute 300 (similar to FRS)of compensation (an increase from .5°0 of compensation) per Resolution 11-03I. El 161183 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 53 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLANS, CONTINUED Plan 2-Plan Description and Provisions-Firefighters' Pension Trust Fund, continued Effective January 1, 2015, employees of the Big Corkscrew Island (BCI) Fire District merged with those of North Naples Fire District. As such, five employees of BCI joined Plan 2. During the year ended September 30,2015, the District adopted Governmental Li Accounting Standards Board Statement No. 68 "Accounting and Financial Reporting for Pensions" (GASB 68). As such,the Plan's beginning net position was restated r and the net pension liability was recorded in the government-wide financial statements. During the years ended September 30, 2018,2017, and 2016 there were employee contributions in the amount of$412,640, $416,608, and $353,357,respectively,to the Plan. The employer contributed 100%of its required contributions, as well as those required contributions of the participating firefighters(0.5%pick-up). The Plan provides for full-time firefighting personnel to become eligible to participate in the Plan immediately upon hire. Under District resolution 96-005, the District elected to pay the 0.5%(1%prior to December 9, 2004)employee required contribution on behalf of the employee. Effective December 9,2004, the employee j 1 contribution was reduced to 0.5%(employee pick up). Effective July 1, 2001 (per resolution 01-01), benefits under the Plan vest after six years of creditable service. Employees who elect normal retirement at or after age 55 with 6 years of creditable jservice, or 25 years of service regardless of age,are entitled to a retirement benefit. Effective October 1, 2011, required employee contributions increased to 3°0 of compensation. Employees may elect early retirement after 6 years of creditable service with a reduction in benefit not to exceed 3°o for each year before normal retirement. The Plan also includes certain disability and death benefits. F; 161 1B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 54 of 102 f NOTES TO THE FINANCIAL STATEMENTS September 30,2018 �f NOTE G - RETIREMENT PLANS,CONTINUED Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Fund, continued Contributions - Contributions to the Plan are derived from three sources: the plan's participants are required to contribute to the plan in the amount of 3%of their covered wages and pursuant to resolution 11-031 the District has elected to increase the affected employees' salary by 0.5%(employer pick-up), State funds (fire [hazard] insurance premium tax per Florida Statute Chapter 175)and employer (remaining amount necessary to meet actuarial requirement). For the period from January 1, 1996 through September 30, 1996,no employer contributions were Li required. Employer contributions were required beginning October 1, 1996.The State contributions under Chapter 175 began in June 1997. This revenue is based on property fire insurance premiums paid within the District and is applied up to an approved "frozen" limit of$1,746,716. The District(employer)is required to fund the difference each year between the total contributions from all other sources for the year and the total cost for the year pursuant to the most recent actuarial valuation of the Plan. The total cost for any year equals total normal cost plus the additional amounts sufficient to amortize the unfunded past service liability over a 30 year period commencing the first year of the Plan's inception. Pursuant to the actuarial study dated October 1,2018 for the year ended September 30, 2018, the District's contribution (District only) requirement was 19%of the I actuarially determined covered payroll. Actual District contributions to the Plan for the years ended September 30, 2018, 2017 and 2016, were$2,990,030, $2,927,841,and $1,750,382 respectively. The State contributions for the years L ended September 30, 2018 and 2017 were$1,741,988 and$1,369,167, respectively. Employees contributed (3°o)$412,640 to the Plan for the year ended September 30,2018. At September 30, 2018, $80,928,687 the Plan's total net position was restricted for retiree benefits. Payables to the Pension Plan. At September 30,2018, the District reported a payable of$0 for the outstanding amount of contributions payable to the pension plan. Pension Benefits - Ffl'ectivc July 1,2001,employees with 6 or more years of i service arc entitled to monthly pension benefits, beginning at the earlier of age 55 with 6 years of credited service or 25 years credited service regardless of age. Benefit is 161 1B3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 55 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLANS,CONTINUED Plan 2-Plan Description and Provisions -Firefighters' Pension Trust Fund, continued equal to 3.53%of their average final compensation(AFC)times credited service prior to October 1,2013 plus 3%of average final compensation times credited service on and after October 1,2013. AFC means the average of the highest five (5) years within the last ten(10)years of service. Maximum benefit is 100%of AFC. The plan permits early retirement with 6 years(10 years prior to July 2,2001) of LIcredited service. Members hired after December 31,2014 must have 10 years of credited service to qualify for early retirement. Employees may elect to receive their pension benefits in the form of a 10 year certain and life annuity. If employees terminate before rendering 6 years of credited service,they forfeit the right to receive the portion of their accumulated plan benefits. All retirement benefits are annually increased for cost of living at 3%. EjDeath and Disability Benefits - Upon the death of any vested member, whether or not still in active employment,a survivor benefit is payable to the beneficiary starting when the member would have reached retirement age. The benefit is equal to the vested pension benefit and is payable for 10 years. A spousal and/or minor benefit is provided for line of duty death equal to a minimum of one half of the members salary for life (spouse) or age 18 (child). [ i Employees who become totally disabled with at least 8 years of credited service receive the greater of the accrued pension benefit or 25%of AFC, if non-service incurred, or 42%of AFC, if active service incurred. Effective December 9,2004, the active service related benefit was increased to 65%. Supplemental Benefits- Effective December 31, 2004, each service and disability retiree and their joint pensioners or beneficiaries and vested terminated members shall receive a supplemental payment to be used as a health insurance subsidy payment. The amount shall be five dollars($5)for each full year of credited service for life. The maximum monthly supplement is one hundred fifty dollars ($150) and the minimum thirty dollars($30). DROP- 1?ffective December 12, 2013, Resolution 13-034 was adopted, which established a Deferred Retirement Option Plan ("DROP"). An "eligible participant" of the pension plan, which is defined as an individual currently on full-time work status, may elect to participate in the DROP on the first day of the month coincident with or kx 161183 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 56 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLANS,CONTINUED Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Fund, continued next following either,attainment of age fifty-five (55) and the completion of ten(10) years of credited service,or the completion of twenty-five(25)years of credited service, which date shall constitute the "initial date of eligibility". An eligible participant electing to participate in DROP must complete and execute such forms as may be required by the District and supplied by the Board of Trustees not less than thirty(30)days prior to entering the DROP. The forms shall include,but not limited to, an irrevocable letter of resignation effective no later than the conclusion of the maximum period of DROP participation. Election into the DROP is irrevocable provided there shall be no minimum period of participation; however in the event of a voluntary termination prior to the maximum period, any DROP participant termination prior to such maximum DROP period shall submit a written notice at least thirty(30) days prior to such early termination of DROP participation. An eligible participant may elect to participate in the DROP only once. After commencement of participation in DROP, a participant shall no longer earn,accrue or r purchase additional service credits towards retirement benefits or later enhancements to the firefighters'pension plan. Upon the effective date of an eligible participant's participation in DROP,all r 1 contributions by and on behalf of the participant to the plan shall be discontinued. For E all plan purposes, service and vesting credits of an eligible participant electing DROP shall be fixed as of the effective date of commencement of DROP participation. Any services as a firefighter after entry into DROP shall not be used for calculation or determination of benefits payable by the pension plan. The average final compensation of a participant, as defined in this plan shall be determined as of the effective date of commencement of DROP participation and other subsequent earnings shall not be used for calculation or determination of benefits payable by the Llpension plan. Income Recognition - Interest income is recorded on the accrual basis. Investments are reported at market value. Short-term investments arc reported at cost,which _, approximates market value. Actuarial Present Value of Accumulated Man Benefits - Accumulated plan benefits arc those future periodic payments, including lump-sum distributions, that 161 1B NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 57 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 jS r NOTE G- RETIREMENT PLANS,CONTINUED Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Fund, continued are attributable under the Plan's provisions to the service employees have rendered. Accumulated plan benefits include benefits expected to be paid to (a)retired or terminated employees or their beneficiaries,(b)beneficiaries of employees who have died, and (c)present employees or their beneficiaries. Benefits under the Plan are based on employees' age at entry to the Plan and are based upon the current starting salary for firefighters at entry level. Benefits payable under all circumstances, retirement,death,disability and termination of employment, are included,to the extent they are deemed attributable to employee service rendered to the valuation date. The actuarial present value of accumulated plan benefits is determined by an actuary and is the amount that results from applying actuarial assumptions to adjust the accumulated plan benefits to reflect the time value of money(through discounts for interest)and the probability of payment(by means of decrements such as for death, disability,withdrawal,or retirement)between the valuation date and the expected 11 date of payment. The significant actuarial assumptions used in the valuations as of October 1, 2016 were(a) life expectancy of participants -RP 2000(combined healthy, sex distinct) Mortality Table was used,(b)retirement age assumptions(the assumed average retirement age was 55),and (c) annual investment return of 7.5% (net of fees). The actuarial valuation reflected assumed average rates of return of 7.5%(net of fees). The foregoing actuarial assumptions are based on the presumption that the Plan will continue. If the Plan terminated, different actuarial assumptions and other factors might be applicable in determining the actuarial present value of accumulated plan benefits. ElPayment of Benefits-Benefit payments to participants are recorded upon distribution. The District contributed 100%of the required contributions. A summaiy ;., of certain Plan details and trend information is included below. A copy of the Plan and Plan audit as of and for September 30, 2018 can be obtained by writing to the District at 1885 Veterans Park Drive,Naples, Florida 34109-0492, or by calling(239) 597-3222. The following is a summary of the Single-Employer Defined Benefit Pension Plan (Florida Statutes Chapter#175), including funding policies,contribution methods, benefit provisions and trend information: 's 1 6 I 1 B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 58 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G - RETIREMENT PLANS,CONTINUED Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Fund, continued Firefighters'Pension Trust Fund-Plan 2 Year established and governing authority District Resolution 96-004(July 11, 1996) t' Governing body Board of Trustees of Plan Determination of contribution requirements: Actuarially determined Employer(District) Amount required in excess of Member and 1 applicable State contributions needed in order to pay current costs and amortize any unfunded past service cost over 30 years Plan members 3.0%of covered payroll Funding of administrative costs: Employer Period required to vest 6 years Annual salary increase Graduated Scale based on Credited Service(see below) Post retirement benefit increase Cost of living increase of 3°0 each year Eligibility for distribution Earlier of 55 with 6 years of credited service or (Normal retirement) 25 years credited service regardless of age Provisions for: Disability benefits Yes Death benefits Yes Early retirement Yes Assumed inflation 2.5°0 Actuarial assumption method changes since prior valuation: Actuarial Cost Method I ntry Age Normal. Prior valuations utilized Frozen Entry Age method Net of-1 ces Investment Return 7.500° Annual Salary Increase flit 6"0 per year to graduated scale(9°0 per year for first 10 years&3"0 per ycat for 101 years) 1 6 1 1 B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 59 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 r NOTE G - RETIREMENT PLANS,CONTINUED Plan 2-Plan Description and Provisions-Firefighters' Pension Trust Fund, continued ' Net Pension Liability of the Fund -The components of the net pension liability of the District at September 30,2018 were as follows: EA Amount Total pension liability $ 84,102,348 Plan fiduciary net position (80,928,686) El District's net pension liability $ 3,173,662 I: I Plan fiduciary net position as a percentage of the total pension liability 96.23% The total pension liability was determined by an actuarial valuation as of September 30, 2018 using certain actuarial assumptions,the most significant of which were 7.5 percent j for the investment rate of return(net of fees), 3.0-9.0 percent for projected salary increases and 2.5 percent for inflation. Mortality rates were based on the RP-2000 Combined Healthy Mortality Table. Disabled lives are set forward two years for females and set back four years for males. LI The Plan's policy with regards to the allocation of invested assets is established and may be amended by the Pension Board. Plan assets are managed on a total return basis with a long-term objective of achieving and maintaining a fully funded status for the benefits provided through the Plan. The investment policy was last amended in February 2014. The following table summarizes the Board's adopted allocation policy and the long-term expected real rates of return for each major asset class: Long-l'erm Target Actual Expected Real Asset Class Allocation Allocation Rate of Return* Domestic equities 45°o 53.39°0 7.5°0 International equities 15°o 15.87°0 8.500 Fixed income 150. 14.62°0 2.5°0 International fixed income 5°0 6.23°0 3.5°° Global Tactical Asset Allocation 10°° 0.00°0 3.5°0 Real estate l0°0 8.06°0 4.5°0 Cash and cash equivalents minimal 1.83°0 not available annual arithmetic return 10000 100"o 1 6 I 1 B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 60 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLANS,CONTINUED Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Fund, continued The long-term expected rate of return on Plan assets was determined using a building-block method in which best-estimate ranges of expected future real rates of return(expected returns,net of Plan investment expense and inflation)are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. PI Discount Rate. The discount rate used to measure the total pension liability was 7.5 percent. The projection of cash flows used to determine the discount rate assumed that plan participant contributions will be made at the current contribution rate and that District contributions will be made at rates equal to the difference between actuarially determined contribution rates and the participant rate. Based on those assumptions,the Plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan participants. Therefore,the long-term expected rate of return on Plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Rate of Return Sensitivity. The sensitivity of the net pension liability to changes in the discount rate was measured as follows. The net pension liability of the District was calculated using the discount rate of 7.5 percent. It was also calculated using a discount rate that was 1-percentage-point lower(6.5 percent)and 1-percentage-point higher(8.5 percent)than the current rate: I% Current /00 Decrease Discount Rate Increase 6.5% 7.5% 8.5°o Net pension liability(asset) $ 16,847,931 $ 3,173,662 $ ,7,880,021 Deferred lnfows/Outflows of Resources Related to Pensions ElOn September 30,2018, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: El 161183 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 61 of 102 NOTES TO THE FINANCIAL STATEMENTS i September 30,2018 NOTE G- RETIREMENT PLANS,CONTINUED Plan 2 - Plan Description and Provisions-Firefighters' Pension Trust Fund continued Deferred Outflows Deferred Inflows of Resources of Resources Differences between expected and actual experience $ 4,253,449 $ 829,314 ''` Change of assumptions 1,479,092 1,859,039 Net difference between projected and actual earnings on plan investments - 993,714 Contributions subsequent to the measurement date 4,732,018 - $ 10,464,559 $ 3,682,067 The deferred outflows of resources related to the pension, resulting from District contributions subsequent to the measurement date, will be recognized as a I reduction on the net pension liability in the fiscal year ended September 30,2018. � Other amounts reported as deferred outflows of resources and deferred inflows of resources related to the pension will be recognized in pension expense as follows: I Years Ending September 30 Amount 2019 $ 381,991 2020 486,206 2021 (378,818) 2022 (416,926) 2023 266,542 Thereafter 1,71 1,479 Total $ 2,050,474 U Memberships of the Plan consisted of the following at October 1,2018: Firefighters'Pension ij I rust Fund-Plan 2 Active plan members 159 Inactive plan members or beneficiaries currently receiving benefits 16 UInactive plan members entitled to but not yet reccivinp benefits I Total 186 UNumber of participating employers I Number of participating state agencies 1 Ei 161183 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 62 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 LI NOTE G- RETIREMENT PLANS,CONTINUED 9 Plan 2 -Plan Description and Provisions-Firefighters' Pension Trust Fund, continued ElThe following is a schedule of changes in net pension liability for the fiscal year ended September 30,2018: ' Increase(Decrease) Total Pension Plan Fiduciary Net Pension Liability Net Position Liability(Asset) Balances at September 30,2017 $ 73,738,012 $ 70,747,813 $ 2,990,199 Changes for the fiscal year: ;, Service cost 4,341,382 - 4,341,382 Interest 5,804,395 - 5,804,395 Differences between expected and actual experience 1,553,317 - 1,553,317 Changes of assumptions - - - ElChange in excess state money - - - Contributions-Employer - 2,990,030 (2,990,030) Contributions-State - 1,741,988 (1,741,988) El Contributions-Employee - 412,571 (412,571) Contributions-Buy Back 40,172 40,172 - Net investment income6,480,375 (6,480,375) Benefit payments,including refunds of employee contributions (1,374,930) (1,374,930) - ii Administrative expense - 109,333) 109,333 Net changes 10,364,336 10,180,873 183,463 El Balances at September 30,2018 $ 84,102,348 $ 80,928,686 $ 3,173,662 Annual Pension Cost,Net Pension Obligation and Reserves El Current year annual pension costs for the Firefighters'Pension Trust Fund arc shown in the trend information provided. The Firefighters'Pension Trust Fund had a net `'' unfunded actuarial accrued liability at October 1, 2018 of$3,173,662. riThe Plan assets are legally reserved for the payment of the respective plan member benefits within the Plan. There are no assets legally restricted for plan benefits other than these assets within the Plan. The Firefighters' Pension Trust Fund held certain investments at year end. n 161 1 B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 63 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G- RETIREMENT PLANS, CONTINUED Plan 2-Plan Description and Provisions-Firefighters'Pension Trust Fund: continued Trend Information Firefighters'ers'Pension Trust Fund , Total(1) Required Actual Contributions Net Annual District State State(2) Pension Fiscal Pension Required Required Frozen Actual Percentage Obligation Year Contribution Contribution Contribution Contribution Contribution Contributed (NPOj 1, ( 2018 $ 4,732,018 $ 2,990,030 $ 1,741,988 $1,746,716 $ 4,732,018 100% - 2017 $ 4,302,560 $ 2,933,393 $ 1,369,167 $1,746,716 $ 4,302,560 100% - 2016 $ 3,146,984 $ 1,735,437 $ 1,411,547 $1,746,716 $ 3,146,984 100% - 2015 $ 2,594,733 $ 1,107,133 $ 1,487,600 $1,746,716 $ 2,594,733 100% - 2014 $ 2,896,024 $ 1,518,926 $ 1,377,098 $1,746,716 $ 2,896,024 100% - 2013 $ 3,386,733 $ 2,127,828 $ 1,314,064 $1,746,716 $ 3,441,892 102% - 2012 $ 3,283,811 $ 2,166,246 $ 1,214,214 $1,746,716 $ 3,380,454 103% - 2011 $ 3,473,598 $ 2,333,799 $ 1,139,799 $1,746,716 $ 3,626,125 104% 2010 $ 3,190,997 $ 2,170,443 $ 1,020,554 $1,746,716 $ 3,200,901 100% - 2009 $ 2,796,158 $ 1,756,228 $ 1,039,931 $1,746,716 $ 3,079,738 110% - 2008 $ 2,211,933 $ 1,009,715 $ 1,485,798 $1,485,798 $ 2,495,513 113% - (1) The District considers its annual pension cost to be its actuarially determined required annual pension contribution including the employer and state contribution. Fy 2018 required contribution reduced by$0 excess State money reserve. [ 1 Pension Trust Required Supplementary Information Schedule of Funding Progress Firefighters' Pension Trust Fund: 1( Unfunded 7 Actuarial Actuarial Actuarial UAAL as Value of Accrued Accrued Annual it%of Actuarial Assets P+ I lability(AM) Liability Funded Covered Covered Valuation (AVA) -Entry Age (UAAL) Ratio Payroll Payroll Date (a) (b) (b a) (a/b) c r b-a-c 10,01/18 $80,928,687 $84,102,348 $ 3,173,661 96.2% $13,739,853 23.1°0 10'01 17 $70,747,813 $73,738,012 $ 2,990,199 95.9% $13,771,976 21.7°o 1001.16 $58,512,948 $61,707,055 $ 3,194,107 94.8% $11,890,295 26.9°0 10'01 15 $51,534,195 $51,541,750 $ 7,555 100.0% $ 9,671,942 0.1% 10,01%14 $49,189,571 $47,467,581 $(1,721,990) 103.6% $ 8,770,495 19.6°0 1001%13 $4;`,143,137 $41,366,768 $ (776,369) 101,9% $ 9,092,235 8.5% 11 10%01 1 $33,983,491 $33,924,8`'5 $ (58,636) 100.2% $ 8,254,150 0 7°0 1001:11 $;'6,196,164 $26,153,965 $ (42,199) 100.2% $ 8,291,830 0.5% 10'01'10 $22,990,534 $23,284,830 $ 294,296 98 7% $ 7,737,940 3.8°'0 LI 1001;09 $17,833,1 1 1 $18,108,267 $ 275,156 98.5°0 $ 7,522,834 3.7% 10'0 I'08 $16,719,426 $16,890,153 $ 170,727 99.0% $ 7,082,194 2.4% reflected by actuary as Plan Fiduciary Net Position 1611 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 64 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 LI NOTE G- RETIREMENT PLANS,CONTINUED Plan 2-Plan Description and Provisions-Firefighters' Pension Trust Fund, continued Firefighters' Pension ,d Trust Fund Valuation date 10/01/15 Actuarial cost method Entry Age Normal Amortization method Level dollar,closed Mortality table RP2000 Combined Healthy Remaining amortization period 20 years(as of 10/1/15) El Actuarial asset valuation method 5 Year Smoothed Market Actuarial assumptions: Investment rate 7.5% (net of fees) Projected salary increase Graduated based on Service (9%per year for first 10 years & ' (3%per year for 10 or more years) Inflation 2.5% ElPost retirement cost of living adjustment 30,0 v Changes of Assumptions No changes in assumptions. 0 El El El 1611 ' NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 65 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE G - RETIREMENT PLANS, CONTINUED Plan 3 -Plan Description and Provisions -401(a) The Board of Fire Commissioners established the 401(a)Plan for the general Li employees and elected officials who are ineligible to participate in the Florida Retirement System. The Plan was effective on January 1,2013. At September 30, 2018,the Plan had two (2) active participants. 3 The Plan allows for employer contributions. Amounts contributed by the employer correspond to the percentage of contributions by class, established for participants of the Florida Retirement System. Employee contributions are prohibited. Employer contributions are 100% vested after completion of one year of service. A year of service is based on an employee completing at least 1,000 hours of service ' during a plan year. Total District contributions to the Plan for the year ended September 30,2018, 2017 and 2016 were $1,174, $4,076 and $1,103, respectively. NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB) The District formally established two(2) OPEB Plans to provide its retirees the opportunity to obtain insurance (medical,dental and life)benefits. All retired full-time employees are eligible for OPEB benefits if actively employed by the District immediately before retirement. As such, active employees with at least twenty live (25)years of service as of September 30, 2010 were allowed to elect to remain in the Defined Benefit Plan or to enter the Post Employment Health Plan (PEIIP), a f defined contribution plan. The defined benefit plan also provides a$5,000 life insurance benefit fully paid by the District. All retirees and Early Retirement Incentive Program (ERIP)participants,who were eligible, remained in the Defined Benefit Plan. All other active employees at that time, September 30,2010, as well as future employees entered the PEIIP. Retirees under the PEIIP Plan are responsible for the full cost of coverage. El 161 1B NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 66 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB),CONTINUED The benefits are provided both with and without contractual or labor agreements. ,n' a The benefits may require contribution from the retirees,depending on certain specified criteria and, in particular, length of creditable employment. The District finances the benefits on a pay-as-you-go basis and recognizes expenditures at the time the premiums are due for both Plans. Effective January 1, 2015,all active employees of the merged District are covered with the same post retirement health benefits. Effective May 1,2017 the District offered a post-employment health insurance supplementation for eligible retirees who have completed fifteen (15)years of service including three(3)years as a Chief Officer. Under this plan, the District shall contribute 100%toward the cost of the retiree's participation in the District's health insurance program for the retiree and qualifying spouse/dependent until the employee reaches the age of 65 or is eligible for Medicare, whichever occurs first. This benefit is provided in lieu of contributions to the PEIIP. Defined Benefit Plan Specifically, the Defined Benefit Plan provides that the District will pay a portion of medical and dental premiums for retirees depending on their years of credited service starting with the completion of fifteen (15) years of credited service. As such, the District pays 50%of the employee's premium and 25%of the spouse's premium at completion of 15 years of service progressing to 100%of the employee's premium and 100°o of the spouse's premium upon completion of 25 years of service for certain employees based on final rank at date of retirement.. The District also pays the premium associated with a$5,000 life insurance benefit. LI During fiscal years 2009 and 2010, the District offered two(2)separate Early Retirement hncentive Programs(FRIP) to a number of active employees. A portion of the programs includes full payment of premiums associated with medical, dental, LIvision and life insurance coverage, including dependent coverage for a period of 3 years. After the 3 year period ends,the FRIP participants receive the Defined Benefit Plan benefits they had been eligible for at termination. During the year ended September 30,2014, the District paid the final amounts due on the PR1P Plans. Note that the projected premiums for the dental and life benefits are assumed to cover the entire cost of the program. 16118 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 67 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Post Employment Health Plan (PEHP) The PERP is a defined contribution plan administered by the District. All employees who did not elect to remain in the Defined Benefit Plan,and all u future active employees are participants in the PEHP. Originally participants in the PEHP had$7,000 deposited on their behalf into a trust account on the 20th anniversary of their date of hire and on each subsequent anniversary. Additionally, those participants having over 20 years of credited service at their date of retirement also received a$30,000 deposit on their behalf at date of separation. Effective October 1,2012,the Plan was changed to limit District total contributions to$50,000 per employee. Effective October 1,2015,participants in the PEHP will have $2,500 deposited into a trust account following the 5th anniversary of their date of hire and on each subsequent year. Additionally,those participants having over 20 years of credited 11 service at their date of retirement will receive a maximum contribution ranging from $37,000 to$50,000 depending on length of service. The PEHP is designed to offer similar benefits to those offered under the Defined Benefit Plan. The District, as part of the PEHP, entered a group variable annuity contract. As Nsuch, the PEI-IP Plan's asset custodian and third party administrator is the insurance company through which the annuity is contracted. General - Funding Policy The District paid $172,713 for retiree's and LRIP participants' health care premiums as part of the Defined Benefit Plan on a pay-as-you-go basis for the year ended El September 30,2018. The District also contributed$402,500 to the Pf I IP Plan for the year ended September 30, 2018. 161183 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 68 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB),CONTINUED Post Employment Health Plan (PERP),continued General -Funding Policy,Continued No separate trust has been established for either Plan. No separate financial statement is issued for either OPEB Plan. All required disclosures are presented herein. The District obtained an actuarial valuation for its two OPEB Plans,on a combined basis,to measure the current year's subsidies and project these subsidies into the future, making an allocation of that cost to different years. The following schedule of funding progress presents multi-year trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liability for benefits. Plan Description ElThe year ended September 30,2018 was the District's transition year and as such, the District implemented GASB No. 75 "Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions". GASB No. 75 requires the District record its actuarially determined total OPEB liability as well as the restatement of the District's beginning net position balance for the year ended September 30,2018. All retired full-time employees are eligible for OPEB benefits if actively employed by the District immediately before retirement. As of September 30,2018, there were thirty-six (36) retirees eligible to receive benefits. At September 30, 2018 there were two hundred twenty-seven(227)active District employees. The benefits are provided both with contractual or labor agreements. Actuarial Methods and Assumptions Projections of benefits for financial reporting purposes are based on the substantive Elplan (the plan as understood by the employer and plan members) and include types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and plan members to that point. The methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations. 161 1B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 69 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Actuarial Methods and Assumptions,continued At September 30,2018,the District's Net OPEB Liability of$10,173,608 was measured as of September 30,2017, and was determined by an actuarial valuation as of that date using the alternate measurement method. OPEB expense for the year ended September 30,2018 was $975,693. The following actuarial assumptions and other inputs were applied to all periods included in the measurement: 1 The following simplifying assumptions were made: Mortality-Life expectancies were based on RP2000 Mortality Tables for Males and Females projected 10 years. Annual healthcare cost trend using the Society of Actuaries Long-Run Medical Cost Trend Model baseline assumptions with an initial rate of 8.75°0 per year trending to 4.00%by 2073. Turnover-Non-group-specific age-based turnover data from GASB Statement 45 were used as the basis for assigning active members a probability of remaining employed until the assumed retirement age and for developing an expected future working lifetime assumption for purposes of allocating to periods the present value of total benefits paid. Amortization Period: Rolling 20 year amortization Amortization Method: level percentage of payroll The discount rate was 3.64°o(for 2018)(3.06°a for 2017)and was based on the 20 Year Municipal Bond Rate with AA Aa or higher. Entry age normal cost method was used. inflation Rate 3.00°0 Salary Increases 6.00°0 Discount Rate 3.64°0 initial Trend Rate 8.75°o Ultimate Trend Rate 4.00°0 Years to Ultimate 56 The FRS salary scale was used Participation percentage: 50°0 The actuarial assumptions used in the September 30,2018 valuation were based on results of an actuarial experience study performed for the IRS Retirement Plan. The rationales for selecting each of the assumptions used in the financial accounting valuation and for the assumptions changes summarised above arc to best tellect the current market conditions and recent plan experience. 161183 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 70 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Li Changes in the Net OPEB Liability Amount LI Balance at September 30,2017 $ 10,117,484 Changes for the Year: Service Cost 723,937 Interest Cost on Total OPEB Liability 326,072 Change in Benefit Terms - LIDifference Between Expected and Actual Experience - Changes in Assumptions (620,125) • Benefit Payments (373,760, Net Changes 56,124 Balance at September 30,2018 $ 10,173,608 The following presents the net OPEB liability of the District as well as what the :l District's net OPEB liability would be if it were calculated using a discount rate that is 1 percent higher or 1 percent lower than the current discount rate. 1%Decrease Current Rate 1°0 Increase 2.64°0 3.64°0 4.64°0 Net OPEB Liability $ 11,275,143 $ 10,173,608 $ 9,213,946 The following presents the net OPEB liability of the District as well as what the District's net OPEB liability would be if it were calculated using healthcare trend rates that are 1 percent higher or 1 percent lower than the current healthcare trend rate. 1°0 Decrease Trend Rate 1°o Increase 3.00-7.75°0 4.00-8.75°0 5.00-9.75°0 Net OPEB Liability $ 8,974,801 $ 10,173,608 $ 11,600,859 I L 1 6 I 1B n NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 71 of 102 ti NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB),CONTINUED rj Changes in the Net OPEB Liability,continued For the year ended September 30,2018,the District recognized OPEB expense credit of$975,693. At September 30, 2018,the District reported deferred outflows I of resources and deferred inflows of resources related to OPEB from the following sources: Deferred Deferred Outflows of Inflows of Resources* Resources* Differences Between Expected and Actual Experience $ - $ - I Changes in Assumptions - 542,609 Net difference between projected and actual earnings - - ElEmployer contribution subsequent to measurement date 409,664 -. Total $ 409,664 $ 542,609 Li Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: Year Ended September 30: Amount 2019 $ (77,516) 2020 (77,516) 2021 (77,516) 2022 (77,516) 11 2023 (77,516) Thereafter (155,029) Total $ (542,609) LI i 1611LI ✓ NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 72 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE I- RISK MANAGEMENT During the year ended September 30,2018,the District provided health benefits as follows: The District continued the use of a high deductible health plan offered to employees and retirees of the District. The District does not offer vision coverage to the employees of the District. The District offers a HSA plan for its employees.The 3 District contributes$5,000 for those eligible participants who have met the family deductible and $3,000 for those eligible participants who have to meet the individual deductible to the HSA plan annually. Participants may also elect to contribute to the respective plan on a pre-tax basis. HSA amounts that are not utilized by the year end are carried over and are the property of the participant per IRS regulation. The District's HSA contributions for the year ended September 30,2018 were $1,030,907. The District incurred$4,465,785 in health related claims,third party administration costs,disability,premiums and reinsurance premiums including IISA contributions (noted above)and workers compensation insurance during the year ended September 30, 2018, for the self-insurance and fully-funded insurance programs. C 1 It is the policy of the District to purchase third party commercial insurance for other remaining forms of potential risks to which it is exposed. The District's risk • management activities are reported in the General Fund. No accrual has been [ ] recorded for claims and incidents not reported to the insurer. The District paid $450,512 for building,auto and other liability insurances for the year ended September 30, 2018. The District had no significant reductions in insurance coverage from the prior year. Reported claims have not exceeded the insurance coverage for the years ended September 30, 2011 through September 30, 2018. El NOTE J - PROPERTY TAXES Property taxes arc levied after formal adoption of the District's budget and become due and payable on November I of each year and arc delinquent on April 1 of the following year. Discounts on property taxes arc allowed for payments made prior to the April 1 delinquent date. Tax certificates arc sold to the public for the full amount 161 1 B NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 73 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE J- PROPERTY TAXES,CONTINUED of any unpaid taxes and must be sold not later than June 1 of each year. The billing, collection,and related record keeping of all property taxes is performed for the District by the Collier County Tax Collector. No accrual for the property tax levy becoming due in November 2018 is included in the accompanying basic financial statements, since such taxes are collected to finance expenditures of the subsequent period. Procedures for collecting delinquent taxes, including applicable tax certificate sales and tax deed sales,are provided for by Florida Statutes. The enforceable lien date is approximately two years after taxes become delinquent and occurs only upon request of a holder of a delinquent tax certificate. As of September 30, 2018, $284,278 was recorded in the General Fund and was due from the Collier County Tax Collector to the District for ad valorem taxes and excess fees,and interest. Important dates in the property tax cycle are as follows: Assessment roll certified July 1 Millage resolution approved No later than 93 days following certification of assessment roll. Taxes due and payable(Levy date) November/with various discount provisions through March 31. Property taxes payable-maximum Idiscount(4 percent) 30 days after levy date Beginning of fiscal year for which taxes have been levied October 1 Due date March 31 Taxes become delinquent(lien date) April 1 Tax certificates sold by the Collier County Tax Collector Prior to June 1 For the year ended September 30,2018, the Board of Commissioners of the District levied ad valorem taxes at a millage rate of$1.00 per$1,000(1.0 mills)of the 2017 net taxable value of real property located within the North Naples Service Delivery Area. For the year ended September 30, 2018, the Board of Commissioners of the District levied ad valorem taxes at a millage rate of$3.50 per$1,000(3.5 mills)of the 2017 net taxable value of real property located within the Big Corkscrew Island Service Delivery Area. 161183 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 74 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE K- IMPACT FEE FUND ACTIVITY During the year ended September 30,2018, the Impact Fee Fund had the following activity: Amount Unearned revenue,October 1,2017 $ 2,264,743 Impact fee receipts 964,199 Due from other Governments 85,601 ` Interest and other income 11,701 Operating expenses (30,009) Loan interest (12,937) Principal reduction (57,500) Capital outlay (3,140,069) Transfers in(out) Unearned revenue,September 30,2018 $ 85729 NOTE L- FUND BALANCE/NET POSITION ALLOCATIONS Fund Balance/Net Position were allocated for the following purposes at September 30,2018: NN BC! Total Nons endable-General Fund Amount Amount Amount Nonspendable fund balance-General Fund prepaid expenses $ 1,040526 $ $ 1,040,526 NN 13C1 Total I Assi ned fund balance-General Fund Amount Amount Amount General Fund-I xpenses-Oct-Dec $ 8,022,640 $ 533,336 $ 8,555,976 General Fund-Minimum operating reserve per policy 1,263,599 - 1,263,599 Fi 1 otal General Fund $ 9,286 239 $ 533,136 $ 9,819,575 NN 13C1 I otal l nn ci'lied General Lund Amount Amount Amount General Fund $ $ - $ total Restricted Fund Balance/Net Position In )ection I cc I and Amount 11 Inspection Fee Fund $ 1 13,706 { 1 6 I 183 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 75 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE M-LEASED VEHICLES On October 13,2016,the District leased seventeen(17)vehicles under a forty eight (48)month operating lease agreement with a monthly payment of$8,191. The minimum annual lease payments are as follows: ri Years Ending September 30 Amount 2019 $ 90,996 2020 90,996 2021 37,915 $ 219,907 LI Lease expense for the year ended September 30,2018 was $90,999. NOTE N- COMMITMENTS AND CONTINGENCIES The District is involved from time to time in certain routine litigation, the substance of 11 which either as liabilities or recoveries,would not materially affect the financial position of the District. Although the final outcome of the lawsuits,assertions,and claims or the exact amount of costs and/or potential recovery is not presently determinable, in the opinion of the District's legal counsel,the resolution of these matters will not have a materially adverse affect on the financial condition of the District. As a general policy, the District plans to vigorously contest any such matters. NOTE O- DEFICIT UNRESTRICTED NET POSITION (NET ASSETS) During the year ended September 30, 2017, the District's unrestricted net position (net assets)balance was a deficit of$(3,046,464), due substantially to recording the current year actuarially determined net pension liability of$16,738,173. The District's total available fund balance at September 30,2017 remains approximately equal to four(4) months of actual expenditures. However, the Board assigned 100°0 of the available fund balance of$7,744,006 to fund operations for the first quarter of the subsequent fiscal year. a i i611B3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 76 of 102 NOTES TO THE FINANCIAL STATEMENTS September 30,2018 NOTE O- DEFICIT UNRESTRICTED NET POSITION (NET ASSETS), CONTINUED During the year ended September 30,2018,the District's unrestricted net position (net assets)balance was a deficit of$(7,858,148), due substantially to recording the current year actuarially determined net pension liability of$14,648,252 and the net OPEB liability of$10,173,608. The District's total available fund balance at September 30,2018 remains approximately equal to three(3)months of actual expenditures. However,the Board assigned fund balance of$9,014,782 to fund operations for the first quarter of the subsequent fiscal year. I NOTE P - CHANGES IN ACCOUNTING PRINCIPLE During the year ended September 30,2018,the District implemented GASB Statement No. 75, "Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions". The implementation of the pronouncement required the restatement of the District's September 30,2017 governmental activities-net position as follows: Governmental Activities Amount Net Position,as Previously Reported $ 28,256,992 Cumulative Effect of GASB No. 75 Other Post Employment Liability(OPEB) (6,361,646) Net Position, As Restated $ 21,895,346 9 LI 1 6 1 1 3 ti Eki COMBINING FINANCIAL STATEMENTS BY SERVICE DELIVERY AREA I Li El El 161 1B , NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 77 of 102 COMBINING BALANCE SHEET -GENERAL FUND -BY SERVICE DELIVERY AREA September 30,2018 North Naples Big Corkscrew Total Service Island Service General Del ve Ar a Delivei,Ar a Elimination= Fund ASSETS Cash and cash equivalents $ 7,117,304 $ 906,801 $ - $ 8,024,105 iI Restricted cash and cash equivalents - - - Due from other governments 429,402 44,998 - 474,400 Due from other funds 3,182,404 150 (418,763) 2,763,791 LIOther receivables 98,769 - - 98,769 Prepaid expenses 1,040,526 - - 1,040,526 TOTAL ASSETS $ 11 868 405 951 949 4181763 $ 12401 591 El LIABILITIES AND FUND BALANCE [ LIABILITIES Accounts payable and accrued expenses $ 1,345,317 $ - $ $ 1,345,317 Retainage payable - - - Due to other funds 188,823 418,613 (418,763) 188,673 Contract deposits 7,500 - - 7,500 3 Unearned revenue - - - _ 1 ; TOTAL LIABILITIES 1,541 640 418 613 418,763 1 541 490 r 4 4, 1 FUND BALANCE Nonspcndable 1,040,526 1,040,526 Restricted _ , - 13 Assigned 9,286,239 533,336 9,819,575 Unassigned - - . - TOTA1 1 UND BALANCE 10 326 765 533 336 10 860 101 IOTAI LIAI3ILITIES AND FUND BALANCE $ 13,868,405 $ 951,949 $ 438763 $ 12,401,591 LI 11 LI LI El I he accompanying notes arc all integral part of this statement. 1611 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 78 of 102 COMBINING STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-GENERAL FUND - BY SERVICE DELIVERY AREA 1' ' Year Ended September 30,2018 General Fund North Naples Big Corkscrew Total Service Island Service General Delivery Area Delivery Area Fund . t REVENUES Ad Valorem taxes $ 29,986,289 $ 5,144,919 $ 35,131,208 Li Intergovernmental revenue State firefighter supplement 73,760 - 73,760 Federal grants 249,324 249,324 498,648 LiOther Intergovernmental 54,863 54,863 Charges for services 675,378 2,856 678,234 Miscellaneous: Interest 107,347 390 107,737 Other 463,030 20,736 483,766 TOTAL REVENUES 31,609,991 5,418,225 37,028,216 EXPENDITURES Current Public safety Personnel services 24,647,879 4,743,082 29,390,961 Operating expenditures 4,109,400 723,543 4,832,943 Capital outlay 1,071,652 191,539 1,263,191 Debt service: El Principal reduction 350,669 62,759 413,428 Interest and fiscal charges 76,612 13,711 90,323 Reserves - - - TOTAL EXPENDITURES 30,256,212 5,734,634 35,990,846 EXCESS OP REVENUES H OVER(UNDER)EXPENDITURES 1,353,779 316,409 1,037,370 OTHER FINANCING SOURCES AND(USES) r 1 Proceeds from capital lease 888,147 - 888,147 ;. J Proceeds from disposition of capital assets 14,600 - 14,600 Transfer in - - - i Transfer out - - I TO fAt 01111 R I'1NANCING SOURCI S AND(USI•S) 902,747 - 902,747 EXCESS OE RFVf NUI;S AND 01111 It FINANCING SOURCES OVER(UNDER) EXP1 NDI I URI S AND 01111 It I INANCING USI-S 2,256.526 (316,409) 1,940,117 FUND BALANCE- Beginning 8,070,239 849,745 8,919,984 El FUND BALANCE-Ending 9+ 10 326 765 $ 533,336 $ 10,860,101 El III he accompanying notes arc an integral part of this statement. 1 6 1 1 B 3 LiI ii Li REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A X 0 0 161183 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 79 of 102 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL-GENERAL FUND - SUMMARY STATEMENT-NN Year Ended September 30,2018 General Fund Variance Original Final Favorable Budget Budget Actual (Unfavorable) ' ' REVENUES Ad Valorem taxes $ 29,300,110 $ 29,300,110 $ 29,986,289 $ 686,179 Intergovernmental revenue: CState firefighter supplement 41,205 41,205 73,760 32,555 C Federal grants 205,500 266,756 249,324 (17,432) Other Intergovernmental 25,446 25,446 54,863 29,417 I Charges for services 565,423 565,423 675,378 109,955 Miscellaneous: Interest 53,500 53,500 107,347 53,847 t 1 Other 423,160 423,160 463,030 39,870 3 Subtotal-revenues 30,614,344 30,675,600 31,609,991 934,391 Cash brought forward 9,005,368 8,070,239 - (8,070,239) TOTAL REVENUES 39,619,712 38,745,839 31,609,991 (7,135,848) EXPENDITURES Current Public safety Personnel services 24,145,752 24,189,010 24,647,879 (458,869) Operating expenditures 4,212,574 4,257,962 4,109,400 148,562 Capital outlay 247,250 1,092,181 1,071,652 20,529 Debt service: Principal reduction 364,748 364,748 350,669 14,079 'u, Interest and Fiscal charges 76,125 76,125 76,612 (487) Reserves 10,573,263 8,544,648 8,544,648 1 OTAL EXPENDITURES 39,619,712 38,524,674 30,256,212 8,268,462 EXCESS OF REVENUES OVER(UNDER)EXPENDITURES - 221,165 1,353,779 1,132,614 OTHER FINANCING SOURCES AND(USES) Proceeds from capital lease - 753,326 888,147 131,821 Proceeds from disposition of capital assets - 90,000 14,600 (75,400) I ransfer in - - - iansfcr out - 1,064,491 1,061,491 TOTAL 01111 It FINANCING SOURCES El AND(USES) - 221,165 902,747 1,123,912 IXCLSS OI'RI,VENUES AND OTHER la I INANCINCi SOURCES OVER(UNDER) LXPI.NDITURES AND OTHER FINANCING USES $ - 5 - 2,256,526 $ 2 256 526 FUND BALANCE-Beginning 8,070 239 FUND BALANCE Ending S 10,326,765 ri , 11 I he accompanying notes arc an integral part of this statement. 16118 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 80 of 102 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL GENERAL FUND-DETAILED STATEMENT-NN Year Ended September 30,2018 General Fund Variance Original Final Favorable I 1 Budget Bud aet Actual Unfavorable REVENUES LiiAd Valorem taxes $ 29,300,110 $ 29,300,110 $ 29,986,289 $ 686,179 Intergovernmental revenue: State firefighter supplement 41,205 41,205 73,760 32,555 il Federal grants 205,500 266,756 249,324 (17 432) Other Intergovernmental 25,446 25,446 54,863 29,417 Chartres for services 565,423 565,423 675,378 109,955 Miscellaneous: Interest 53,500 53,500 107,347 53,847 Other 423,160 423.160 463,030 39,870 Subtotal-revenues 30,614,344 30,675,600 31 609,991 934,391 Cash brought forward 9,005,368 8 070,239 - 8,070,239 TOTAL REVENUES 39,619,712 38,745,839 31,609,991 7,135,848? EXPENDITURES Current Public safety l Personnel services: Salaries - 1 Firefighters&Admin. 14,112,005 14 112,005 14,024,784 87,221 Commissioners 25,446 25446 24,725 721 Overtime 703,006 720,818 620,015 100,803 1 Vacation pay 114507 114,507 145 290 (30,783) Sick leave 495 661 495,661 611257 (115,596) Professional/Incentives and holiday pay 648,503 648.503 681,677 (33,174) Payroll taxes Social Security 1 238,646 I 238 646 1,207,405 31,241 13cnefils Retirement 2,674,844 7 674,844 3 248.728 (573,884) I leallh insurance(including NSA) 3,088,856 1,088,856 2 825,862 262,994 Disability insurance 62,552 62.552 89,676 (27,124) Unemployment 8,482 8,482 8,482 Workers compensation 776,461 776,461 639,470 136,991 Medical clinic/employee physicals 171,336 196,782 185,197 11,585 Post employment health plan(1'1 I IP) 22,901 22,901 341,400 (318,199) II RG,renunl rix,opmtton 2 546 2 546 2393 153 Subtotal -Perrnmcl,erv,cc, 24 145 752 21 189 010 24 647,879 458 869 ElI he accompanying notes arc all integral part of this statement. 161 183 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 81 of 102 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL GENERAL FUND -DETAILED STATEMENT -NN(CONTINUED) Year Ended September 30,2018 General Fund Variance `i Original Final Favorable Operating expenditures: Budget Budget Actual ;Unfavorable) Insurance 360,485 360,485 382,124 (21,639) E 3 Uniforms 85,615 91,298 45,022 46,276 Communications 5,089 5,089 5,362 (273) Telephone 319,275 319,275 243,449 75,826 Utilities 234,392 234,392 233,392 1,000 Maintenance Vehicle 240,041 240,041 251,723 (11,682) Equipment 69,977 69,977 51,639 18,338 Computer 342,444 342,444 281,671 60,773 Hydrant 33,928 33,928 22,698 11,230 Building 287,116 287,116 287,148 (32) Supplies Office 63,615 63,615 39,910 23,705 Protective gear 72,097 87,619 95,492 (7,873) Station 48,093 48,093 48,627 (534) Emergency medical 143,431 143,431 129,083 14348 Enterprise Lease/Rental 78,034 78,034 77,185 849 Hurricane/emergency - - 71,723 (71,723) Equipment Office 39,865 39,865 19,983 19,882 Fire 84,141 94,320 62,029 32,291 Shop 16,540 16540 17,708 (1,168) Warehouse/logistics 10,603 10,603 4,222 6,381 Professional and other fees Legal and professional 371,512 383,820 429,204 (45,384) ,l Property appraiser fees 214,165 214,165 199347 14,818 Tax collector fees 589,794 589,794 611,577 (21.783) Accounting 67,856 67,856 68,531 (675) Miscellaneous 11 Travel 8 482 8,482 13,324 (4,842) Water/sewer fee St.44 6,420 6,420 - 6,420 Public information officer 4,835 4,835 5,143 (308) Fuel and oil 160,086 160,086 220,447 (60.361) Legal advertisements 6,786 6,786 8,234 (1,448) Dues and subscriptions 13,754 13,754 7,146 6,608 CERT team 9,330 9,330 10,953 (1,623) Dive team 1,527 3,223 3,468 (245) Fire prevention 25,446 25,446 16,307 9,139 Training 182,278 182,278 116,256 66 022 Hazardous materials 848 848 3,227 (2,379) Technical rescue 2,545 2,545 3,303 (758) Boat team 3,647 3,647 3,527 120 K-9 search and rescue - 9,71 1 ,', (9 71 1) Ilonorguard - - - OPS - - Peer fitness - - - - n Miscellaneous 8,482 8,482 9,505 (1,021) Operational Reserves Contingency - s„1 Subtotal-Operating expenditures 4,212 574 4 257 962 1 109 400 118 562 11 I he accompanying notes are an integral part of this statement. 16I1B - NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 82 of 102 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL GENERAL FUND-DETAILED STATEMENT-NN (CONTINUED) Year Ended September 30,2018 General Fund Variance Original Final Favorable Capital outlay: Budget Budget Actual ,Unfavorablei t i Land - - - - Station improvements 54,285 94,150 108,162 (14,012) Li Fire&rescue equipment 42,410 42,410 53,266 (10,856) Protective gear 84,820 123,837 47,849 75,988 Communication equipment - - 3,442 (3,442) Office equipment - - - Medical equipment - - - - Computers 55,133 55,133 48,097 7,036 "11, TRT - - - - Boat team - - - Vehicle purchase 8,482 8,482 10,432 (1,950) Shop equipment - - 4,502 (4,502) Training equipment 28,741 (28,741) Station equipment&computers 2.120 2,120 - 2,120 Logistics/warehouse - - - - r Hazardous materials equip. - - - - Fire apparatus - 753,326 756,974 (3,648) Dive equipment - 12,723 10,187 2,536 Fire prevention Subtotal-Capital outlay 247 250 1,092 181 1,071,652 20 529 Debt service: J Principal reduction 364,748 364,748 350,669 14,079 Interest and fiscal charges 76,125 76 125 76.612 487 C1 Subtotal-Debt service 440 873 440,873 427 281 13 592 Reserves: 1- -I Reserves 10 573,263 8 544,648 - 8 544 648 ` l TOTAL EXPENDITURES 39 619 712 38 524,674 30,256,212 8 268,462 EXCESS OF REVENUES OVER(UNDER)EXPENDI'T'URES 221,165 1 353 779 1,132 614 O7(TER FINANCING SOURCES AND(USES) Proceeds from capital lease 753 326 888,147 134,821 Proceeds from disposition of capital assets 90 000 14 600 (75,400) transfers in - I ransfers out 1064 491 - 1 064,491 t" "' 1Ol'AL OTHER FINANCING SOURCES ANI)(USES) 221 165 902 747 1 123 912 1XCESS OF REVENUES AND O'1'11131(FINANCING LiSOURCES OVER(UNDER)EXPENDI'T'URES ANI)01111 R I INANCING USES $ b - 2256,526 $ 2,256,526 II „UNI)BAI ANCI'.-Beginning 8,070239 FI NI)It.0 ANC1, Ending $ 10,326,765 L The accompanying notes arc all integral )aft of this statement. 1611 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 83 of 102 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL-GENERAL FUND- SUMMARY STATEMENT-BCI Year Ended September 30,2018 General Fund _ Variance Original Final Favorable Budget Budget Actual (Unfavorable) REVENUES Ad Valorem taxes $ 5,020,163 $ 5,020,163 $ 5,144,919 $ 124,756 Intergovernmental revenue: State firefighter supplement 7,374 7,374 - (7,374) Federal grants 205,500 266,755 249,324 (17,431) Other intergovernmental 4,554 4,554 - (4,554) Charges for services 10,000 10,000 2,856 (7,144) Miscellaneous: Interest 4,000 4,000 390 (3,610) Other 60,000 60,000 20,736 39,264` Subtotal-revenues 5,311,591 5,372,846 5,418,225 45,379 Cash brought forward 1,531,982 849,745 - (849,745) TOTAL REVENUES 6,843,573 6,222,591 5,418,225 (804,366) EXPENDITURES Current Public safety El Personnel services 4,652,631 4,660,373 4,743,082 (82,709) Operating expenditures 753,904 762,027 723,543 38,484 Capital outlay 44,250 195,466 191,539 3,927 Debt service: Principal reduction 65,278 65,278 62,759 2,519 Interest and fiscal charges 13,624 13,624 13,711 (87) Reserves 1,313,886 470,135 - 470,135 TOTAL EXPENDITURES 6,843,573 6,166,903 5,734,634 432,269 C 1 EXCESS OF REVENUES OVER(UNDER)EXPENDITURES - 55,688 316,409 372,097 OTHER FINANCING SOURCES AND USES Proceeds from disposition of capital assets 134,821 - (134,821) Transfer out - 190,509 190,509 I OTAI 0 fl IFR FINANCING SOURCES El AND USES - 55,688; 55,688 1 XCL-SS OF REVENUES AND OTIIER U I INANCING SOURCES OVER(UNDER) LXPFNDI I URLS AND 0 111L } FINANCING USES $ - $ (316,409) $ 316,109 hUND BALANCE-Beginning 819 715 I.UND BALANCE-Ending $ 533,336 16I1 'r NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 84 of 102 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL- GENERAL FUND-DETAILED STATEMENT-BCI Year Ended September 30,2018 General Fund Variance Original Final Favorable Budget Budd Actual t Unfavorable) i ,i REVENUES Ad Valorem taxes $ 5,020,163 $ 5,020,163 $ 5,144,919 $ 124,756 Intergovernmental revenue: State firefighter supplement 7,374 7,374 - (7,374) Federal grants 205,500 266,755 249,324 (17,431) Other intergovernmental 4,554 4,554 - (4,554) Ei Charges for services 10,000 10,000 2,856 (7,144) Miscellaneous: Interest 4,000 4,000 390 (3,610) (,n Other 60,000 60,000 20,736 39,264 1. Subtotal-revenues 5,311,591 5,372,846 5,418,225 45,379 Cash brought forward 1,531,982 849,745 - 849,745. TOTAL REVENUES 6,843,573 6 222,591 5,418,225 804 366! EXPENDITURES Current Public safety Personnel services: Salaries Firefighters&Admin. 2,525,586 2,525,586 2,509,977 15,609 Salaries-harmonization 312,460 312,460 312,460 - Commissioners 4,554 4,554 4,425 129 Overtime 125,815 129,003 110,962 18,041 Vacation pay 20,493 20,493 26,002 (5,509) ! Sick leave 88,426 88,426 109,395 (20.969) JIncentives and holiday pay 112,513 112,513 121,998 (9,485) Payroll taxes Social Security 221,677 221,677 216,086 5 591 f I Benefits Retirement 478,709 478,709 581,417 (102,708) I lenith insurance 552,804 552,804 498,494 54,310 Disability insurance 11,195 11,195 23,291 (12,096) Benefits harmonization 22,702 22,702 19,459 3,243 Unemployment 1,518 1,518 1,518 Workers compensation 138,961 138,961 114,444 21 517 Medical clinic/employee physicals 30,664 35,218 33,144 2 071 Post employment health plan(PEI-IP) 4,099 4,099 61,100 (57 001) Retirement recognition 455 455 428 27 z Subtotal-Personnel services 4 652,63 I 4 660 373 4 743.082 82 709 161163 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 85 of 102 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL- GENERAL FUND-DETAILED STATEMENT-BCI (CONTINUED) 0. Year Ended September 30,2018 General Fund Variance Original Final Favorable Operating expenditures: Bud,ct Bud,et Actual Unfavorable Insurance 64,515 64,515 68,388 (3,873) Fl Uniforms 15,323 16,340 8,058 8,282 Communications 911 911 960 (49) Telephone 57,140 57,140 43,569 13,571 Utilities 41,948 41,948 41,769 179 Maintenance Vehicle 42,959 42,959 45,050 (2,091) Equipment 12,515 12,515 12,999 (484) P ! Computer 61,286 61,286 50,660 10,626 ( Hydrant 6,072 6,072 305 5,767 Building 51,384 51,384 51,390 (6) 1 1 Supplies Office 11,385 11,385 10,643 742 Protective gear 12 903 15,681 17,090 (1,409) Station 8,607 8,607 8,703 (96) Emergency medical 25,669 25,669 26,271 (602) Enterprise Lease/Rental 13,966 13,966 13,814 152 Hurricane/emergency - 12 836 (12,836) H. Equipment Office 7,135 7,135 75 7,060 Fire 15,059 16,880 11,101 5,779 t Shop 2,960 2,960 2,960 Warehouse/logistics1,898 1,898 756 1,142 Professional and other fees Legal and professional 66 488 68,691 76,904 (8,213) Property appraiser fccs 38,329 38,329 35,677 2,652 Tax collector fees 105,554 105,554 90,946 14,608 Accounting 12,144 12,144 12,173 (29) Miscellaneous Travel 1,518 1,518 2,385 (867) Water/sewer fee St.44 1,149 1.149 8,110 (6 961) Public information officer 865 865 2,333 (1,468) Public education officer - - - fucl and oil 28.650 28 650 39,453 (10,803) Legal advertisements 1,214 I 214 1,474 (260) itDues and subscriptions 2,461 ?.161 1,279 1.182 CI'RT team 1,670 1670 1,960 (290) Dive team 273 577 621 (44) 11 I are prevention 4,551 1.554 23 4 531 Training 32,622 ;?622 22,288 10 134 I lazardous maierinls 152 152 578 (426) Icchnicalrescue 455 455 591 (136) 11 Boat team 653 653 631 22 K 9 search and rescue - Ilonor guard il OPS Peer fitness - Mtwcllaneous 1,518 1.518 1 680 (162) 1 Operational Itcservt.ti Comunrcncy Subtotal Operating expenditure 753 901 762 027 721 513 38 481 E 161 133 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 86 of 102 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL- GENERAL FUND-DETAILED STATEMENT-BCI(CONTINUED) Year Ended September 30,2018 p General Fund Variance Orifcinal Final Favorable Capital outlay: Budget Budget Actual Unfavorable) Land - Station improvements 9,715 16,850 29,6% (12,846) Fire&rescue equipment 7,590 7.590 616 6,974 tjProtective gear 15,180 22,163 8,563 13,600 Communication equipment - _ _ - Office equipment - _ - Medical equipment - - Computers 9,867 9,867 8,357 - 1,510 TRT - - Boat team - - Vehicle purchase 1,518 1,518 1,867 (349) Station equipment - - _Training equipment - - 5,144 (5,144) Community outreach 380 380 - 380 Logistics/warehouse - _ Hazardous materials equipment - - _ - Fire apparatus - 134,821 135,473 (652) equipment Dive a ui ;) q �P - 2,277 1.823 454 Subtotal-Capital outlay 44,250 195,466 191,539 3,927 Debt service: LI Principal reduction 65,278 65,278 62 759 2,519 Interest and fiscal charges 13,624 13 624 1371 I 87 Subtotal-Debt service 78 902 78,902 76.470 2 432 Reserves: Reserves 1,313 886 470 135 470 135 TOTAL EXPENDITURES 6,843 573 6 166 903 5 734 634 132 269 EXCESS OF REVENUES OVER(UNDER)EXPENDITURES 55,688 316409 372 097 -. 01 IILR FINANCING SOURCES AND USES Proceeds from disposition of capital assets 134,821 (134821) I ransler out 190 509 190 509 II101 AI OTI IER FINANCING SOURCES AND USES 55 688 55 688 ix(ISS OF REVENUES AND OTHER FINANCING SOURCES OVER(UNDER)EXPENDITURES '_; AND OTHER FINANCING USES $ $ (316.409) $ i,316 409, FUND BALANCE-Beginning 849.745 11 FUND BALANCE-Ending $ 533,336 El 16118 Es NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 87 of 102 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-COMBINED SERVICE DELIVERY AREAS- BUDGET AND ACTUAL-IMPACT FEE FUND-SUMMARY STATEMENT 'r Year Ended September 30,2018 Impact Fee Fund Variance Original Final Favorable ElBudget Budget Actual (Unfavorable) REVENUES Fees: I Impact fees P $ 1,300,000 $ 1,300,000 $ 3,228,814 $ 1,928,814 Miscellaneous: Interest 6,000 6,000 11,701 5,701 Transfer from General Fund - 1,255,000 - (1,255,000) Other - - - - 1 1 Subtotal-revenues 1,306,000 2,561,000 3,240,515 679,515 Cash brought forward 877,666 2,264,744 - (2,264,744 TOTAL REVENUES 2,183,666 4,825,744 3,240,515 (1,585,229) EXPENDITURES Current Public safety Operating expenditures 71,000 71,000 30,009 40,991 Capital outlay 1,450,000 4337,432 3,140,069 1,197,363 Debt service: Principal 57,500 57,500 57,500 - Interest and fiscal charges 17,250 17,250 12,937 4,313 L 1 Reserves 587,916 342,562 - 342,562 TOTAL EXPENDITURES 2,183,666 4,825,744 3,240,515 1,585,229 { j EXCESS OF REVENUES OVER(UNDER)EXPENDITURES - - - OTIIER FINANCING SOURCES AND(USES) I ransfers in - - - - 101 AL 01 I IFR FINANCING SOURCES AND(USES) - - - - Li I•XCI.SS OF RI VI NUES AND OTHER I INANCING SOURCES OVER(UNDER) EX PI ND!TURES AND OTHER li FINANCING USES $ - $ - - $ FUND 13AI ANCI -Beginning - El F UND 13AI ANCI - Ending $ �-F 1611 : NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 88 of 102 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE -COMBINED SERVICE DELIVERY AREAS- BUDGET AND ACTUAL-IMPACT FEE FUND-DETAILED STATEMENT Year Ended September 30,2018 Imk act Fee Fund Variance Original Final Favorable REVENUES Budget Bud,et Actual (Unfavorable; i ) Fees Impact fees $ 1,300,000 $ 1,300,000 $ 3,228,814 $ 1,928,814 11 Miscellaneous: Interest 6,000 6,000 11,701 5,701 Transfer from General Fund - 1,255,000 - (1,255,000) EiOther - Subtotal-revenues 1,306,000 2 561,000 3,240,515 679,515 Cash brought forward 877,666 2,264,744 - 2,264,744 1 1 TOTAL REVENUES 2,183,666 4,825,744 3 240,515 1,585,229 I EXPENDITURES Operating expenditures: Impact fee collection - - 14,735 (14,735) Professional fees 71 000 71.000 15 274 55,726 Subtotal-Operating expenditures 71,000 71 000 30,009 40 991 Capital outlay. Preplanning - 16,733 (16,733) Construction in progress 1,050,000 1,050,000 4,010 1,045,990 Emergency signal-station 442 400,000 400,000 229,454 170,546 Protective gear - - - - Equipment - - - - Land purchase - 2,887,432 2,889,872 (2,440) Miscellaneous - - Subtotal-Capital outlay 1,450 000 4 337 432 3 140 069 1197 363 Debt service Principal 57,500 57,500 57 500 Interest and fiscal charges 17 250 17 250 12 937 4 313 L .1 Subtotal-Debt service 74 750 74 750 70 437 4 313 Rescrvcv 587 16 2 562 142 562 I OTAL EXPENDITURES 2 183.666 4 825 741 3 240 515 1585 229 1•XCESS OF REVENUES OVER(UNDER)EXPENDITURES 01111•R I'INANCINC SOI 7LCES AND(USES) I ran4cr in(out) 11 '10 FAL 01 I II"R FINANCING SOURCES AND(USES) I:XCLSS 01 RI VENUES ANI)OTHER 11 FINANCING SOURCES OVER(UNDER) XI'I NDI I URI S ANI)O II ILR I•INANCING 1 SITS $ - $ - $ hUND13A1.ANC1 Beginning r; 1UND 13A1 ANi.;L-hiding $ 161 1B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 89 of 102 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL-COMBINED SERVICE DELIVERY AREA- INSPECTION FEE FUND-SUMMARY STATEMENT , ..i Inspection Fee Fund Variance r} Original Final Favorable i 'i Budget Budget Actual (Unfavorable) REVENUES LJCharges for services Inspection fees $ 980,000 $ 980,000 $ 946,446 $ (33,554) Plan review fees 980,000 980,000 1,001,237 21,237 _ Miscellaneous. Interest 2,000 2,000 3,832 1,832 f I Subtotal-revenues 1,962,000 1,962,000 1,951,515 (10,485) J Cash brought forward 1,507 1,507 - 1,507 TOTAL REVENUES 1,963,507 1,963,507 1,951,515 11,992 EXPENDITURES Current Public safety Personnel services 1,824,903 1,824,903 1,752,961 71,942 Operating expenditures 138,400 138,400 104,903 33,497 Capital outlay - - - - Reserves 204 204 - 204 TOTAL EXPENDITURES 1,963,507 1,963,507 1,857,864 105,643 EXCESS OF REVENUES r i OVER(UNDER)EXPENDITURES $ _ ® $ - 93,651 $ 93,651 FUND BALANCE-Beginning 20,055 FUND BALANCE-Ending $ 113,706 El El flI he accompanying notes arc an integral part of this statement. 16118 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 90 of 102 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL -COMBINED SERVICE DELVERY AREA-INSPECTION FEE FUND-DETAILED STATEMENT fr lnseetion Fee Fund Variance ., 1 Original Final Favorable Budi,et Butket Actual Unfavorable) EiREVENUES Charges for services: Inspection fees 9 980,000 $ 980,000 $ 946,446 $ (33,554) [, Plan review fees 980,000 980,000 1,001,237 21,237 Miscellaneous: Interest 2,000 2,000 3,832 1,832 Subtotal-revenues 1,962,000 1,962,000 1,951,515 (10,485) Cash brought forward 1,507 1,507 - 1,507, TOTAL REVENUES 1963,507 1,963,507 1,951,515 11,992 EXPENDITURES ;. 4 Current Public safety Personnel services: Salaries Regular 1,230,430 1,230,430 1,181,110 49,320 Overtime 50,000 50,000 50,796 (796) Sick leave 25,000 25,000 - 25,000 ri Vacation pay - - - - J Professional/Incentives and holiday pay 9,600 9,600 9,600 Payroll taxes 1 Social Security 103,891 103,891 94,797 9,094 L Benefits Retirement 154,577 154,577 142,113 12,464 I lealth insurance 198,21(1 198,210 223,243 (25033) Disability insurance 10,000 10,000 - 10,000 Medical clinic/employee physicals 1,000 1000 . 1,000 Unemployment compensation - Workers compensation 42 195 42 195 51 302 9 107 `.4 Subtotal Personnel services 1 824 903 1824 903 1 752 961 71 942 El El ElI he accompanying notes arc an integral part of this statement. 161 1 B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 91 of 102 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL - COMBINED SERVICE DELVERY AREA-INSPECTION FEE FUND-DETAILED STATEMENT(CONTINUED) I ElInspection Fee Fund Variance ElOrk;mal Final Favorable Operating expenditures: Bud,,..et Budget Actual Unfavorable Uniforms 1,000 1,000 - 1,000 Telephone 1,000 1,000 1,000 Utilities 2,500 2,500 2500 Rent 50,000 50,000 50,000 - Maintenance Computer software&supplies 40,000 40,000 38,973 1,027 Hydrant - - - - Supplies Office 2,000 2,000 149 1,851 Miscellaneous Employee physicals - - - - Dues&subscriptions 6,900 6,900 2,370 4,530 Fire prevention 5,000 5,000 4,909 91 Training 20,000 20,000 3,142 16,858 Travel 10,000 10,000 5 360 4,640 "� Subtotal-Operating expenditures 138,400 138,400 104903 33 497 Capital outlay: Office facility Vehicles Subtotal-Capital outlay Debt service: O Principal reduction Interest and fiscal charges Subtotal-Debt service Reserves 204 204 204 ElI O I AL UPI:NDI I URI S 1963 507 1 963 507 1,857 864 105 643 EXCESS OI RI VI NULS OVER(UNDER) EXPEND'IURI S $ $ 93,651 $ 93,651 El .. FUND BAI ANCI- Beginning 20,055 1,1 FUND RAI ANCF Frilling $ 113,706 I he accompanying notes arc an integral part(Willis statement. El 1 6 I 1 3 [ Page 92 of 102 2014 0.041592399% Li $ 2,537,748 $ 6,293,887 40.32% 96 09% 2014 971,792 971 792 S 6,293 887 1 ) I544° r fl 161 1 B 3 Page 93 of 102 2014 0.021145042% [ $ 1,977,113 $ 6,293,887 31.41% 099% El 2014 S 65.973 65 973 S - S 6.293.887 1 r 1 05°,, 161 18 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 94 of 102 NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION-FRS/HIS September 30,2018 Changes of Assumptions Actuarial assumptions for both cost-sharing defined benefit plans are reviewed annually by the Florida Retirement System Actuarial Assumptions Conference. The FRS Pension Plan has a valuation performed annually. The HIS Program has a valuation performed biennially that is updated for GASB reporting in the year a " valuation is not performed. The most recent experience study for the FRS Pension Plan was completed in 2014 for the period July 1,2008 through June 30,2013. Because the HIS Program is funded on a pay-as-you-go basis,no experience study has been completed for that program. The actuarial assumptions that determined the total pension liability for the HIS Program were based on certain results of the most recent experience study for the FRS Pension Plan. The total pension liability for each cost-sharing defined benefit plan was determined using the individual entry age actuarial cost method. Inflation increases for both plans is assumed at 2.60%. Payroll growth, including inflation,for both plans is assumed at 3.25%. Both the discount rate and the long-term expected rate of return used for FRS Pension Plan investments was reduced from 7.10%to 7.00%. The plan's fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore,the discount rate for calculating the total pension liability is equal to the long-term expected rate of return. Because the HIS Program uses a pay-as-you-go funding structure, a municipal bond l rate was increased from 3.58%to 3.87%and was used to determine the total pension liability for the program (Bond Buyer General Obligation 20-Bond Municipal Bond Index). Mortality assumptions for both plans were based on the Generational 1 RP-2000 with Projection Scale BB tables. Florida Retirement System Pension Plan There were no changes in actuarial assumptions. As of June 30,2018, the inflation rate assumption remained at 2.6 percent,the real payroll growth assumption was 0.65 percent,and the overall payroll growth rate assumption remained at 3.25 percent. The long-term expected rate of return was reduced from 7.10 percent to 7.00 percent. Health Insurance Subsidy Pension Plan The municipal rate used to determine total pension liability increased from 3.58 percent to 3.87 percent. 161 1B3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 95 of 102 NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION-FRS/HIS September 30,2018 Pension Expense and Deferred Outflows/Inflows of Resources In accordance with GASB 68,paragraphs 54 and 71, changes in the net pension liability are recognized in pension expense in the current measurement period,except as indicated below. For each of the following,a portion is recognized in pension expense in the current reporting period, and the balance is amortized as deferred outflows or deferred inflows of resources using a systematic and rational method over a closed period,as defined below: • Differences between expected and actual experience with regard to economic and demographic factors-amortized over the average expected remaining service life of all employees that are provided with pensions through the pension plan(active and inactive employees) 1 • Changes of assumptions or other inputs-amortized over the average expected remaining service life of all employees that are provided with pensions through the pension plan(active and inactive employees) • Changes in proportion and differences between contributions and proportionate share of contributions-amortized over the average expected remaining service life of all employees that are provided with pensions through the pension plan(active and inactive employees) • Differences between expected and actual earnings on pension plan investments - amortized over five years L Employer contributions to the pension plans from employers are not included in II collective pension expense. llowever, employee contributions are used to reduce pension expense. The average expected remaining service life of all employees provided with pensions through the pension plans at June 30,2018 remained at 6.4 for FRS and 7.2 years `' for I IIS. r El 1 6 1 1 B 3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 96 of 102 SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS GASB 75 Changes in Employer's Net OPEB Liability and Related Ratios as of September 30: Net OPEB Liability 2018 Service Cost $ 723,937 Interest Cost on Total OPEB Liability 326,072 Changes in Benefit Terms - Differences Between Expected and Actual Experience - Changes in Assumptions (620,125) Benefit Payments (373,760) Net Change in net OPEB Liability 56,124 Net OPEB Liability-Beginning of Year 10,117,484 Net OPEB Liability-End of Year $ 10 173,608 NOTE: Information for FY 2017 and earlier is not available. r Plan Fiduciary Net Position as of September 30: 2018 ,, Contributions-Employer $ 373,760 Net Investment Income - Benefit Payments (373,760) Administrative Expense Net Change in Fiduciary Net Position - Fiduciary Net Position-Beginning of Year - Fiduciary Net Position-End of Year $ - Net OPEB Liability 10,173,608 Fiduciary Net Position as a%of Net OPEB Liability 0.0000 ( 1 Covered-Employee Payroll Net OPEB Liability as a 00 of Payroll* F * Because this OPER plan does not depend of salary,no information is provided. NOTE: Information for FY 2017 and earlier is not available. Notes to the Schedule: Benefit Changes None Changes of Assumptions The discount rate was changed as follows: 9 30 17 3.06°° 930 18 3.64°0 Population covered by Plan: 227 active 36 inactive Plan has no specific trust established.$0 assigned for OPI'13. i 1 6 1 IL IiL ADDITIONAL REPORTS 13 ,174, 16I1B t_ Affiliations it TUSCAN r Florida Institute of Certified Public Accountants { 1; American Institute of Certified Public Accountants 11 & Company, PA Private Companies Practice Section Tax D'vision Certified Public Accountants&Consultants Page 97 of 102 j INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF BASIC FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE 1 WITH GOVERNMENT AUDITING STANDARDS 1 Board of Commissioners North Collier Fire Control and Rescue District `'. 1885 Veterans Park Drive Naples, Florida 34109-0492 t.; We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America,the basic financial statements of the governmental activities and each major and non-major fund of North Collier Fire Control and Rescue District(the "District")as of and for the year ended September 30, 2018, and the related notes to the financial statements which collectively comprise the District's basic financial statements as listed in the table of contents and have issued our report thereon dated May 20,2019. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the District's internal control over financial reporting(internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial Li statements, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly, we do not express an opinion on the effectiveness of the District's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions,to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency,or combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the basic financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency,or a combination of Li INTEGRITY SERVICE EXPERIENCE® 12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239)333 2090 • Fax: (239) 333 2097 161183 Page 98 of 102 deficiencies,in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses,as defined previously. However,material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether North Collier Fire Control and Rescue District's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws,regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However,providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. Purpose of This Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. 144,auvo f TUSCAN&COMPANY, P.A. Fort Myers,Florida May 20,2019 1 6 1 1 B 3 Affiliations TUSCAN Florida Institute of Certified Public Accountants r Atnerican Institute of Certified Public Accountants ) ', & Company, PA Private Companies Practice Section Tax Division Certified Public Accountants&Consultants Page 99 of 102 INDEPENDENT ACCOUNTANT'S REPORT ON COMPLIANCE WITH SECTION 218.415,FLORIDA STATUTES Board of Commissioners North Collier Fire Control and Rescue District L ' 1885 Veterans Park Drive Naples, Florida 34109-0492 Li We have examined North Collier Fire Control and Rescue District's compliance with Section 218.415,Florida Statutes, regarding the investment of public funds during the year ended September 30, 2018. Management is responsible for North Collier Fire Control and Rescue District's compliance with those requirements. Our responsibility is to express an opinion on North Collier Fire Control and Rescue District's compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and,accordingly, included examining, on a test basis, evidence about North Collier Fire Control and Rescue District's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on North Collier Fire Control and Rescue District's compliance with specified requirements. ` 1 In our opinion, North Collier Fire Control and Rescue District complied, in all material respects, with the aforementioned requirements for the year ended September 30,2018. I his report is intended solely for the information and use of the North ('oilier lire Control and Rescue District and the Auditor General. State of Florida, and is not intended to be and should not be used by anyone other than these specified parties. f h. 74,442...i) 411(441 TUSCAN &COMPANY. P.A. Fort Myers, Florida May 20, 2019 INTEGRITY SERVICE EXPERIENCE 12621 World Pkwa I Inc, Building 55 • Fort Myers, FL 33907 • Phone' (239) 333 2090 • lax: (239) 333 2097 161 1B 3 .a Affiliations SCANFlorida Institute of Certified Public Accountants American Institute of Certified Public Accountants I & Company, PA Private Companies Practice section lax DIV lslon ksJ Certified Public Accountants& Consultants Page 100 of 102 INDEPENDENT AUDITOR'S REPORT TO MANAGEMENT Board of Commissioners North Collier Fire Control and Rescue District 1885 Veterans Park Drive Naples, Florida 34109-0492 Li We have audited the accompanying basic financial statements of North Collier Fire Control and Rescue District(the "District")as of and for the year ended September 30, 2018 and have issued our report thereon dated May 20,2019. Iii We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America and Chapter 10.550, Rules of the Florida Auditor General. We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters based on an audit of the financial statements performed in accordance with Government Auditing Standards and Chapter 10.550, Rules of the Florida Auditor General. Disclosures in those reports,which are dated May 20,2019, should be considered in conjunction with this report to management r ' Additionally, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor General, which governs the conduct of local governmental entity audits performed in the State of i Florida. This letter included the following information, which is not included in the aforementioned auditor's report: • Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. The prior year report contained no financially significant comments. • Section 10.554(1)(i)2., Rules of the Auditor General, requires that we address in the management letter any recommendations to improve financial management. No such recommendations were noted to improve financial management. s INTEGRITY SERVICE ......... EXPERIENCE® 12621 World Plan 1 ane, Building 55 • Fort Myers. FL 33907 -Phone: (239)333 2090 • Fax: (239) 333 2097 1 6 1 1 B -# Page 101 of 102 Section 10.554(1)(i)3., Rules of the Auditor General,requires that we address violations or noncompliance with provisions of contracts or grant agreements,or abuse,that have an effect on the financial statements that is less than material but more than inconsequential. In connection with our audit, we did not have any such findings. • Section 10.554(1)(i)4., Rule of the Auditor General,requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in the management letter, unless disclosed in the notes to the financial statements. The District discloses this information in the notes to the financial statements. • Section 10.554(1)(i)5.a., Rules of the Auditor General,requires a statement be included as to whether or not the local government entity has met one or more of the conditions described in Section 218.503(1),Florida Statutes, and identification of the specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes. • Pursuant to Sections 10.554(1)(i)5.b. and 10.556(7), Rules of the Auditor General, we applied financial condition assessment procedures. It is management's responsibility to monitor the District's financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by management. • Pursuant to Section 10.554(1)(i)5.c., Rules of the Auditor General, requires a statement indicating a failure, if any, of a component unit Special District to provide financial information necessary to a proper reporting of the component unit within the audited financial statements of this entity (F.S. Section 218.39(3)(b)). There are no 1-) known component special districts required to report within these financial statements. r • Section 10.556(10)(a),Rules of the Auditor General, requires that the scope of our audit to determine the entity's compliance with the provisions of Section 218.415, Florida Statutes, regarding the investment of public funds. In connection with our audit, we determined that the District complied with Section 218.415,Florida Statutes as reported in our Independent Accountant's Report on Compliance with Section 218.415, Florida Statutes dated May 20, 2019, included herein. 161183 Page 102 of 102 PRIOR YEAR COMMENTS: There were no financially significant prior year comments. CURRENT YEAR COMMENTS: There were no financially significant comments noted. Pursuant to Chapter 119, Florida Statutes, this management letter is a public record and its distribution is not limited. Auditing standards generally accepted in the United States of America require us to indicate that this letter is intended solely for the information and use of the Board of Commissioners,management, the Auditor General of the State of Florida and other federal and state agencies. This report is not intended to be and should not be used by anyone other than these specified parties. 7Ctaisho ‘IptAipvt414 TUSCAN&COMPANY, P.A. Fort Myers, Florida May 20,2019 f. 1 ` 1 1 1 6 1 1 E3 „ El El Ell 111 El EXHIBIT El I LI 111 I, El 1:1 8 V E 1"'"' 161 1B3 NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT BOARD OF FIRE COMMISSIONERS M.James Burke•Christopher L.Crossan•Norman E.Feder•J.Christopher Lombardo•James A.Calamari June 20, 2019 jAuditor General's Office Local Government Audits/342 Claude Pepper Building, Room 401 111 West Madison Street ' Tallahassee, FL 32399-1450 We are pleased to note that the audit report for the fiscal year 2017/2018 for the North Collier Fire Control and Rescue District reflected no current or prior year comments which require management's response. The Board of Fire Commissioners and management staff of the North Collier Fire Control& Rescue District maintain their commitment to create and maintain internal controls, and policy and procedures to insure accurate reporting, accountability and provide for the financial stability of the District. Sincerely, NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT a 1885 Veterans Park Drive Naples,FL 34109•(239)597 3222•Fax(239)597 7082• www.northcollierfire.com it