Agenda 08/22/2019 PELICAN BAY SERVICES DIVISION
Municipal Services Taxing and Benefit Unit
NOTICE OF PUBLIC MEETING THURSDAY, AUGUST 22, 2019
THE BUDGET COMMITTEE OF THE PELICAN BAY SERVICES DIVISION
WILL MEET ON THURSDAY, AUGUST 22 AT 9:00 AM AT THE PBSD
OFFICE LOCATED AT 801 LAUREL OAK DRIVE, SUITE 302, NAPLES,
FL.
AGENDA
1. Pledge of Allegiance
2. Roll call
3. Agenda approval
4. Approval of 7/12/2019 meeting minutes
5. Draft July 2019 financial reports
6. June 25 Financial Reports as prepared by PBSD staff
7. Project titles and balances
8. Format of financial reporting for monthly presentation to the PBSD Board
9. Old Business
10. New Business
11. Audience Comments
12. Adjourn
*indicates possible action item
ANY PERSON WISHING TO SPEAK ON AN AGENDA ITEM WILL RECEIVE UP TO THREE(3) MINUTES
PER ITEM TO ADDRESS THE BOARD. THE BOARD WILL SOLICIT PUBLIC COMMENTS ON
SUBJECTS NOT ON THIS AGENDA AND ANY PERSON WISHING TO SPEAK WILL RECEIVE UP TO
THREE (3) MINUTES. THE BOARD ENCOURAGES YOU TO SUBMIT YOUR COMMENTS IN WRITING
IN ADVANCE OF THE MEETING. ANY PERSON WHO DECIDES TO APPEAL A DECISION OF THIS
BOARD WILL NEED A RECORD OF THE PROCEEDING PERTAINING THERETO, AND THEREFORE
MAY NEED TO ENSURE THAT A VERBATIM RECORD IS MADE,WHICH INCLUDES THE TESTIMONY
AND EVIDENCE UPON WHICH THE APPEAL IS TO BE BASED. IF YOU ARE A PERSON WITH A
DISABILITY WHO NEEDS AN ACCOMMODATION IN ORDER TO PARTICIPATE IN THIS MEETING
YOU ARE ENTITLED TO THE PROVISION OF CERTAIN ASSISTANCE. PLEASE CONTACT THE
PELICAN BAY SERVICES DIVISION AT (239) 597-1749 OR VISIT
PELICANBAYSERVICESDIVISION.NET.
BUDGET COMMITTEE
PELICAN BAY SERVICES DIVISION
JULY 12, 2019
The Budget Committee of the Pelican Bay Services Division met on Friday, July 12 at 9:00
a.m. at the SunTrust Bank Building, located at 801 Laurel Oak Drive, Suite 302,Naples, Florida
34108. In attendance were:
Budget Committee Ken Dawson (absent)
Rick Swider, Chairman Nick Fabregas •
Joe Chicurel (absent) Scott Streckenbein (ex-officio)
Pelican Bay Services Division Staff Mary McCaughtry, Operations Analyst
Neil Don-ill, Administrator (by telephone) Alex Mumm, Interim Sr. Field Supervisor
Lisa Jacob, Interim Operations Manager Barbara Shea, Recording Secretary
Also Present Denise McLaughlin, PBSD Board
Michael Fogg, PBSD Board Susan O'Brien, PBSD Board
Derek Johnssen, Clerk of Courts Michael Weir, PBSD Board
Kelly Jones, Clerk of Courts
APPROVED AGENDA (AS PRESENTED)
1. Pledge of Allegiance
2. Roll call
3. Agenda approval
4. Approval of 5/01/2019 meeting minutes
5. Alternative financial reporting (presentation by D. Johnssen and K. Jones)
6. Theoretical discussion of PBSD funding stream: Status quo or change?
a. Ad valorem (street lighting) vs. non-ad valorem (all other PBSD funding)
b. Existing ERU methodology
i. One ERU per residence
ii. 5.75 ERU per improved commercial acre
iii. 1.00 ERU per unimproved commercial acre
c. Four parcels designated unimproved=preferential treatment
i. Golf course—220 acres
ii. The Club's golf course maintenance center— 1.43 acres
iii. County Park— 14.88 acres
iv. County Public Utilities/PBSD Watergate Way parcel— 12 acres
7. Old Business
8. New Business
9. Audience Comments
10. Adjourn
1
Budget Committee of the Pelican Bay Services Division
July 12, 2019 Minutes
ROLL CALL
Dr. Chicurel and Mr. Dawson were absent and a quorum was established
MR. DORRILL PARTICIPATED BY TELEPHONE
AGENDA APPROVAL
Mr. Swider motioned, Mr. Fabregas seconded to approve the agenda as
presented. The motion carried unanimously.
APPROVAL OF 05/01/2019 MEETING MINUTES
Mr. Streckenbein motioned, Mr. Fabregas seconded to approve the 05/01/2019
meeting minutes as presented. The motion carried unanimously.
MR. SWIDER INTRODUCED MR. JOHNSSEN AND MS. JONES, FINANCE DEPT. OF
THE CLERK'S OFFICE
ALTERNATIVE FINANCIAL REPORTING
Mr. Derek Johnssen, Finance Director of the Clerk of Courts, and Ms. Kelly Jones,
Assistant Finance Director commented that they have reviewed PBSD monthly financial reports
as they are currently prepared by Ms. McCaughtry. Mr. Swider and Mr. Fabregas commented on
the difficulty in understanding these reports in their current form.
Mr. Johnssen recommended that the PBSD consider budget-to-actual reports (SAP 210
reports). Ms. Jones commented on financial reporting options available to us, including:
• Monthly financial activity totals vs. year-to-date totals with no monthly data.
• Financial information by fund vs. financial information by cost center.
• Financial information on every expense line item vs. a"roll-up"of total operating expenses
for each fund/cost center.
• Year-to-date financial information on each of our projects vs. monthly data.
After discussion, the committee agreed that they would like to see a sample of financial
reports which would include, (1)budget-to-actual financial data by cost center, including monthly
information, and a "roll-up" of operating expenses, and (2) year-to-date financial data (without
monthly data) on our projects. Ms. Jones commented that she will provide samples of financial
reporting under these criteria to Ms. McCaughtry within a few weeks.
Mr. Dorrill commented on the meaningfulness of the discussion. He noted that some board
members are interested in seeing a balance sheet and cash position on a monthly basis. Mr.
Johnssen responded that a snapshot balance sheet could be provided each month. He also noted
that any PBSD monthly financial reporting is on a "cash basis," not on an "accrual basis." Mr.
Johnssen commented that he is looking into separately identifying the PBSD in the County's
consolidated CAFR(Comprehensive Annual Financial Report) in future reports.
Mr. Johnssen commented that once PBSD long-term financing is in place, that his
department will manage all financial aspects of the debt.
2
Budget Committee of the Pelican Bay Services Division
July 12,2019 Minutes
THE COMMITTEE RECESSED AT 10:10 AM AND RECONVENED AT 10:16 AM
THEORETICAL DISCUSSION OF PBSD FUNDING STREAM
The committee discussed the existing PBSD assessment methodology and reviewed the
assigned ERU's of commercial members. Mr. Fabregas commented that we do not have
comparative assessment methodology information (including golf course assessments) on similar
communities to Pelican Bay. The committee discussed the advantages/disadvantages of a
migration to an ad-valorem tax assessment method as well as changing how ERU's are assigned
to commercial members.
Mr. Fabregas volunteered to research the history and documentation of our existing
assessment methodology and assignment of ERU's to commercial properties. The committee
agreed to discuss his research at the next committee meeting. After discussion of alternative
methodologies,the committee agreed that for this year,their focus would be on securing long-term
financing to fund our large long-term project needs, and not on modifying the existing assessment
methodology. Mr. Swider suggested the need for five-year planning/budget forecasting in relation
to our future long-term financing.
Ms. Jacob commented that an all-inclusive list of long-term projects with associated costs
has not been completed. This list is a preliminary requirement in the acquisition of long-term
financing process. Mr. Fogg suggested that our inadequate staff level has limited staffs progress
in completing this list.
OLD BUSINESS
None
NEW BUSINESS
Mr. Swider's goal is to schedule the next Budget Committee meeting for mid-August, and
will include a review of (1) samples of a proposed new method of PBSD financial reporting
prepared by Ms. Jones, and (2) documentation of the history of our existing assessment
methodology as researched by Mr. Fabregas.
AUDIENCE COMMENTS
None
ADJOURNMENT
The meeting was adjourned at 11:10 a.m.
Rick Swider, Chairman
Minutes approved [ ] as presented OR [ ] as amended ON [ ] date
3
Agenda item#5
Page 1 of 1
PELICAN BAY -01114111111111.
BALANCE SHEET
JULY 31, 2019
(UNAUDITED)
Irrigation and
Landscape
Street Capital Project Clam Bay Capital
Operating Fund Lighting Fund Project Fund
109 778 322 320 TOTAL
ASSETS
Cash and investments 2,866,878.93 1,791,868.26 3,918,341.32 232,001.76 8,809,090.27
Interest receivable - - - - -
Trade receivable,net - - - - -
Total assets 2,866,878.93 1,791,868.26 3,918,341.32 232,001.76 8,809,090.27
LIABILITIES AND FUND BALANCE
Liabilities:
Accounts payable 57,934.21 5,395.23 139,481.57 3,687.10 206,498.11
Wages payable - - - -Total liabilities 57,934.21 5,395.23 139,481.57 3,687.10 206,498.11
Fund balances:
Fund balance 2,808,944.72 1,786,473.03 3,778,859.75 228,314.66 8,602,592.16
Total liabilities and fund balances 2,866,878.93 1,791,868.26 3,918,341.32 232,001.76 8,809,090.27
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Agenda item#6
Page 1 of 17
Pelican Bay Services
Municipal Services Taxing Unit
Balance Sheet-June 25,2019
Operating Fund 109-FY 2019
(Unaudited)
Assets
Current Assets
Cash and Investments $ 3,224,570.96
Interest Receivable -
Improvements,Vehicles& Equipment 647,873.20
Due from Property Appraiser -
Due from Tax Collector -
Total Current Assets $ 3,872,444.16
Total Assets $ 3,872,444.16
Liabilities and Fund Balance
Current Liabilities
Accounts/Trade Payable $ 65,123.20
Accrued Wages Payable -
Goods Received/Inventory Recv'd 60,153.72
Total Liabilities $ 125,276.92
Fund Balance
Fund Balance- unreserved $ 1,675,963.50
Excess Revenues(Expenditures) 2,071,203.74
Total Fund Balance $ 3,747,167.24
Total Liabilities and Fund Balance $ 3,872,444.16
Agenda item#6
Page 2 of 17
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Agenda item#6
Page 5 of 17
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Agenda item#6
Page 6 of 17
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Agenda item#6
Page 7 of 17
Pelican Bay Services
Municipal Services Taxing Unit
Balance Sheet-June 25, 2019
Street Lighting Fund 778-FY 2019
(Unaudited)
Assets
Current Assets
Cash and Investments $ 1,808,108.16
Interest Receivable -
Improvements,Vehicles& Equipment 46,310.68
Due from Tax Collector -
Total Current Assets $ 1,854,418.84
Total Assets $ 1,854,418.84
Liabilities and Fund Balance
Current Liabilities
Accounts/Trade Payable $ 2,232.71
Goods Received/Inventory Recv'd 3,322.09
Accrued Wages Payable -
Total Liabilities $ 5,554.80
Fund Balance
Fund Balance-unreserved $ 1,460,962.89
Excess Revenue (Expenditures) 387,901.15
Total Fund Balance $ 1,848,864.04
Total Liabilities and Fund Balance $ 1,854,418.84
Agenda item#6
Page 8 of 17
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Agenda item#6
Page 9 of 17
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Agenda item#6
Page 10 of 17
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Agenda item#6
Page 11 of 17
Pelican Bay Services
Municipal Services Taxing Unit
Balance Sheet-June 25, 2019
Capital Projects Fund 322-FY 2019
(Unaudited)
Assets
Current Assets
Cash and Investments $ 3,930,255.59
Interest Receivable -
Improvements, Vehicles& Equipment 2,117,319.98
Due from Tax Collector -
Total Current Assets $ 6,047,575.57
Total Assets $ 6,047,575.57
Liabilities and Fund Balance
Current Liabilities
Accounts/Trade Payable $ 5,393.49
Goods Received Inv. Received 81,560.00
Total Liabilities $ 86,953.49
Fund Balance
Fund Balance- unreserved $ 1,174,126.76
Excess Revenues (Expenditures) 4,786,495.32
Total Fund Balance $ 5,960,622.08
Total Liabilities and Fund Balance $ 6,047,575.57
Agenda item#6
Page 12 of 17
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Page 13 of 17
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Agenda item#6
Page 14 of 17
Pelican Bay Services
Municipal Services Taxing Unit
Balance Sheet-June 25, 2019
Clam Bay Fund 320-FY 2019
(Unaudited)
Assets
Current Assets
Cash and Investments $ 230,386.95
Interest Receivable -
Improvements,Vehicles& Equipment 202,476.88
Due from Tax Collector -
Total Current Assets $ 432,863.83
Total Assets $ 432,863.83
Liabilities and Fund Balance
Current Liabilities
Accounts/Trade Payable $ -
Goods Received/Inventory Recv'd -
Accrued Wages Payable -
Total Liabilities $ -
Fund Balance
Fund Balance- unreserved $ 115,243.51
Excess Revenues (Expenditures) 317,620.32
Total Fund Balance $ 432,863.83
Total Liabilities and Fund Balance $ 432,863.83
Agenda item#6
Page 15 of 17
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Agenda item#6
Page 16 of 17
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Agenda item#6
Page 17 of 17
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