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05/07/2019 Agenda 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 n 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 May 7,2019—9:00 a.m. 1. Roll Call 2. Public Comment on Agenda Items 3. Approval of the Minutes of the April 2,2019 Meeting 4. Public Hearing to Consider Resolution 2019-6,Adopting the Budget for Fiscal Year 2020 and Resolution 2019-7 Levy of Non-Ad Valorem Assessments A. Open the Public Hearing to Public Comment B. Close the Public Hearing to Public Comment 5. Old Business A. Master Association Club Expansion Update 6. New Business A. Acceptance of Fiscal Year 201.8 Audit 7. Manager's Report A. Acceptance of Financial Statements B. Fiscal Year 2020 Meeting Schedule C. Number of Registered Voters(573) D. Follow Up Items 8. Attorney's Report 9. Engineer's Report 10. Supervisors'Requests 11. Audience Comments 12. Adjournment 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 Napirs Battu Nritts3aiL NaplesNews.cam 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 CDD 2258525 Naples Heritage Pub Dates April 13,2019 April 20,2019 //) - / (a/AIL( 710Wa'l (Sign ture of affiant) I•dibr ' KAROLE KANGAS I I .y0 Notary Pudk-SIiteof Florida Sworn to and subscribed before me Comm/Wont GG 126041 This April 29,2019 I °,,: p?:' My Comm.E>,PlreslulM,107I p I 6onedlMachKooruiNWyAsa I O71@� rl 'ArO (Signature of affiant) U Naples Heritage Community Development District NOTICE OF REGULAR BOARD MEETING AND NOTICE OF PUBLIC HEARING TO RECEIVE PUBLIC COMMENT ON THE FISCAL YEAR 2020 PROPOSED FINAL BUDGET(S);TO CONSIDER THE IMPO- SITION OF MAINTENANCE AND OPERATION SPECIAL ASSESSMENTS;ADOPTION OF AN ASSESS- MENT CAP FOR NOTICE PURPOSES ONLY;ADOPTION OF AN ASSESSMENT ROLL;AND PROVIDING FOR THE LEVY,COLLECTION AND ENFORCEMENT OF THE SAME The Board of Supervisors of Naples Heritage Community Development District will hold a regular meeting and public hearing on Tuesday,May 7,2019 at 9:00 a.m.at the Naples Heritage Golf and Country Club Clubhouse, 8150 Heritage Club Way,Naples,Florida. The purpose of the public hearing is to receive public comment and objections on the Fiscal Year 2020 Pro- posed Final Budget,consider the adoption of an assessment cap for notice purposes only,to consider the adoption of an assessment roll,to consider the imposition of special assessments to fund the proposed budget upon the lands located within the District(a graphic depiction of which lands is shown below),and to provide for the levy, collection and enforcement of the non-ad valorem assessments. The public hearing is being conducted pursuant to Chapters 190 and 197,Florida Statutes. The purpose of the regular meeting is to conduct any business which may properly come before the Board. The District may also fund various facilities through the collection of certain rates,fees and charges,which are identified within the budget(s). A copy of the Proposed Final Budget,preliminary assessment roll and/or the agenda for the meeting/hearing may be obtained at the offices of the District Management Company,Inframark, 5911 Country Lakes Drive,Ft.Myers,Florida 33905,ph:(239)245-7118 during normal business hours. In accor- dance with Section 189.016,Florida Statutes,the proposed budget will be posted on the District's website http:// www.naplesheritagecdd.com at least two days before the budget hearing date.The District will consider levying an assessment for operation and maintenance against each unit in an amount not to exceed$150.00. All units will be assessed for such operation and maintenance assessment on an equal basis.This projected assessment amount is based upon the next fiscal year's budget. These special assessments for operation and maintenance are annually recurring assessments and will be annually levied and collected on the Collier County tax roll by the Tax Collector. The Board will also consider any other business which may properly come before it.The meeting/hearing is open to the public and will be conducted in accordance with the provisions of Florida law for community develop- ment districts. The meeting/hearing may be continued to a date,time,and place to be specified on the record at the meeting/hearing. There may be occasions when one or more Supervisors will participate by telephone. In accordance with the provisions of the Americans with Disabilities Act,any person requiring special accommodations at this meet- ing/hearing because of a disability or physical impairment should contact the District Manager's Office at least forty-eight(48)hours prior to the meeting/hearing. If you are hearing or speech impaired,please contact the Florida Relay Service by dialing 7-1-1,or 1-800-955-8771('ITY)/1-800-955-8770(Voice),for aid in contacting the District Manager's Office. All affected property owners have the right to appear at this public hearing and file written objections within twenty(20)days of the date of this Notice at the office of the District Manager,5911 Country Lakes Drive,Ft.My- ers,Florida 33905,Attention:Justin Faircioth. Each person who decides to appeal any decision made by the Board with respect to any matter considered at the meeting/hearing 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 at.I l „�71." le,'" SI ri 141.22.11626 0 PROOF OK.BY: 0 O.K.WITII CORRECTIONS BY: PLEASE READ CAREFULLY•SUBMIT CORRECTIONS ONLINE ADVERTISER:NAPLES HERITAGE COMMUNIT PROOF CREATED AT:3/26/2019 10:43 AM SALES PERSON: Gloria Kennedy PROOF DUE:- PUBLICATION:ND-DAILY NEXT RUN DATE:04/13/19 ND-2258525.INDD SI7.P:3 col X 9.25 in to rn a a - oi) Q s l W V CC's''' `y' 4 E 12:°14 AO 0 Ca C4 1 Q ti d' G .•-, 1y — OS J C. 7 C. Oa S ZC a) ca a m c c a) m a N N (O - M r-- a0 ca a CA a) 0 C a) (0 m N 'O c C L d L.L. C c O w o m O cca U co71 V cv I— m Cl, m N a) cu U W a) c m E C (I) W J ca LL = Cl, C W O c a I 0 O a)• a) c(0 U) CO > O i"' (a 17. m W o. LU .o 1° Q G E G c Z d m 0 co mLL 07 4 m N jt-3 7-, > > Z cNv •` 2 a) U) m W F p) N O Q N C7 a0 N W LU a a 4 E 0 ai 0 W (T) Z 0 N A W J2 d. " a E ' z 0 rn rn d O 0a O N i e CO m lor p Y % C. a 404N � o � � T sot O E Zo 0 a Z ill a 15 rib a)m rC^ v 0 ' 7 ). O M O 0) O U) COOO O N O O O 1(i) Ct. 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N r) N N CDY d LL N vti) N tit N LL o O o N ?Q to 2. 2 C4 6D CP cd 0 N 0 N LL 111 03 to 0- - m t0 0 • oa) o 1- a a. at 7 0 N N N U y yNTo Q 'u- b 15o W °' = O N J E = U RESOLUTION 2019-6 A RESOLUTION OF THE BOARD OF SUPERVISORS OF NAPLES IIERITAGE 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;PROVIDING FOR AN EFFECTIVE DATE WHEREAS,the District Manager has,prior to the fifteenth(15th)day in June,2019,submitted to the Board of Supervisors(the"Board")a proposed budget for the next ensuing budget year along with an explanatory and complete financial plan for each fund of the Naples Heritage Community Development District(the"District"),pursuant to the provisions of Section 190.008(2)(a),Florida Statutes;and WHEREAS, at least sixty(60) days prior to the adoption of the proposed annual budget and any proposed long-term financial plan or program of the District for future operations(the"Proposed Budget") the District filed 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)(h), Florida Statutes; and WHEREAS, District further posted the Proposed Budget on its website as required pursuant to Section 189.016,Florida Statutes;and WHEREAS,on March 5,2019,the Board set May 7,2019,as the date for a public hearing thereon and caused notice of such public hearing to he 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 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 Budgct 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 finds and determines that the non-ad valorem special assessments it imposes and levies by this Resolution for maintenance on the parcels of property involved will constitute a mechanism by which the property owners lawfully and validly will reimburse the District for those certain special and peculiar benefits the District has determined are received by,and flow to,the parcels of property from the systems, facilities and services being provided, and that the special and peculiar benefits are apportioned in a manner that is fair and reasonable in accordance with applicable assessment methodology and related case law;and WHEREAS,the Chair of the Board 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 September 15,2019 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 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,Florida Statutes,and Rule 12D-18,Florida Administrative Code. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT; Section 1. Recitals. The provisions of the foregoing recitals are true and correct and are incorporated herein as dispositive. Section 2. Budget. a. The Board has reviewed the District Manager's Proposed Budget,a copy of which is on file with the office of the District Treasurer and the office of the Recording Secretary,and is hereby attached to this Resolution,and hereby approves certain amendments thereto,as referenced herein. b. The District Manager's Proposed Budget, as amended by the Board, is adopted hereby in accordance with the provisions of Section 190.008(2)(a),Florida Statutes and incorporated herein by reference;provided,however,that the comparative figures contained in the adopted budget may be revised subsequently as deemed ncccssary by the District Manager to reflect actual revenues and expenditures for Fiscal Year 2018-2019 and/or revised projections for Fiscal Year 2019-2020. c. The adopted budget,as amended,shall be maintained in the office of the District Treasurer and the District Recording Secretary and identified as "The Budget for the Naples Heritage Community Development District for the Fiscal Year Ending September 30,2020,as adopted by the Board of Supervisors on May 7,2019. Section 3. Appropriations. There is hereby appropriated out of the revenues of the District, for the Fiscal Year beginning October 1,2019,and ending September 30,2020 the sum of One Hundred Fifteen Thousand Two Hundred Ninety-Seven Dollars ($115,297) to be raised by the applicable imposition and levy by the Board of applicable non-ad valorem special assessments and otherwise, which sum is deemed by the Board of Supervisors to be necessary to defray all expenditures of the District during said budget year,to be divided and appropriated in the following fashion: TOTAL GENERAL FUND $ 115,297 Total All Funds $ 115,297 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. The Board may authorize a transfer of the unexpended balance or portion thereof of any appropriation item. b. The Board may authorize an appropriation from the unappropriated balance of any fund. c. The 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 Special Assessment Levy: Fixed and Referenced and to be Levied by the Board. a, The Fiscal Year 2019-2020 Maintenance Special Assessment Levy(the"Assessment Levy") for the assessment upon all the property within the boundaries of the District based upon the special and peculiar benefit received and further based upon reasonable and fair apportionment of the special benefit, shall be in accordance with the attached Exhibit A, which levy represents the amount of District assessments necessary to provide for payment during the aforementioned budget year of all properly authorized expenditures to be incurred by the District,including principal and interest of special revenue,capital improvement and/or benefit assessment bonds. The Assessment Levy shall be distributed as follows: General Fund 0&M $ [See Assessment Levy Resolution 2019-7] b. The designee of the Chair of the Board shall be the Manager or the Treasurer of the District designated to certify the non-ad valorem assessment roll to the Tax Collector in and for the Collier County political subdivision,in accordance with applicable provisions of State law(Chapters 170, 190 and 197, Florida Statutes) and applicable rules (Rule 12D-18, Florida Administrative Code) which shall include not only the maintenance special assessment levy but also the total for the debt service levy,as required by and pursuant to law. Section 6. Effective Date. This Resolution shall be effective immediately upon its adoption. PASSED AND ADOPTED at a meeting of the Board of Supervisors of Naples Heritage Community Development District this 7th day of May,2019. 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J (1), a a 0 0 0 N 0 O s ad C4N C 7- c Yu a) to N v N N •N tn o N 4 N y 7 Q 06 p f. N 0 V N A •-,-.." C) O v1 u V -0 0 0- 2, d 0, 9 0 m Gc) N N O0. °' Y 0c N N a.LL O - Q p. % s W Z0 j c a Z ° RESOLUTION 2019-7 A RESOLUTION OF THE BOARD OF SUPERVISORS OF NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT LEVYING AND IMPOSING NON AD VALOREM MAINTENANCE SPECIAL ASSESSMENTS FOR NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT AND CERTIFYING AN ASSESSMENT ROLL FOR FISCAL YEAR 2019-2020; PROVIDING A SEVERABILITY CLAUSE; PROVIDING FOR CONFLICT AND PROVIDING AN EFFECTIVE DATE. WHEREAS, Naples Heritage Community Development District(the"District") is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes for the purpose of providing,operating and maintaining infrastructure improvements,facilities and services to the lands within the District;and WHEREAS,the District is located in Collier County,Florida(the"County");and WHEREAS, the District has constructed or acquired certain public improvements within the District and provides certain services in accordance with Chapter 190,Florida Statutes;and WHEREAS, the Board of Supervisors of the District ("Board") hereby determines to undertake various operations and maintenance activities described in the District's general fund budget for Fiscal Year 2019/2020 attached hereto as Exhibit "A" and incorporated by reference herein ("Operations and Maintenance Budget");and WHEREAS,the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Operations and Maintenance Budget for Fiscal Year 2019/2020;and WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District;and WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefited lands within the District;and WHEREAS,Chapter 197,Florida Statutes,provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector("Uniform Method");and WHEREAS,the District has previously evidenced its intention to utilize the Uniform Method;and WHEREAS, the District has approved an Agreement with the Property Appraiser and Tax Collector of the County to provide for the collection of the special assessments under the Uniform Method; and WHEREAS, the Board finds that the District's total Operations and Maintenance operation assessments, taking into consideration other revenue sources during Fiscal Year 2019/2020 (defined as October 1,2019 through September 30,2020),will amount to$119,851;and WHEREAS,the Board finds that the non-ad valorem special assessments it levies and imposes by this resolution for operation and maintenance on the parcels of property involved will reimburse the District for certain special and peculiar benefits received by the property flowing from the maintenance of the improvements, facilities and services apportioned in a manner that is fair and reasonable, in accordance with the applicable assessment methodology as adopted by the District;and WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments;and WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the District (the"Assessment Roll")attached to this Resolution as Exhibit"B"and incorporated as a material part of this Resolution by this reference,and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method;and WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County,for such time as authorized by Florida law. NOW, THEREFORE, BE IT RESOLVED BY TIIE BOARD OF SUPERVISORS OF NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT OF COLLIER COUNTY,FLORIDA; Section 1. Recitals. The foregoing recitals are true and correct and incorporated herein by reference. Section 2. Benefit. The provision of the services, facilities, and operations as described in Exhibit"A"confer a special and peculiar benefit to the lands within the District,which benefits exceed or equal the costs of the Assessments(as defined below).The allocation of the costs to the specially benefitted lands is shown in Exhibits"A"and"B". Section 3. Assessment Imposition. A special assessment for operations and maintenance as provided for in Chapter 190,Florida Statutes is hereby imposed and levied on the benefitted lands within the District in accordance with Exhibits "A" and "B"(the "Assessments"). The lien of the Assessments imposed and levied by this Resolution shall be effective upon passage of this Resolution. Section 4. Collection. The collection of the Assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method. Section 5. Assessment Roll. The District's Assessment Roll, attached to this Resolution as Exhibit "B," is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to Naples Heritage Community Development District. The Chairman of the Board designates the District Manager to perform the certification duties. 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. Section 6. Assessment Roll Amendment. The District Manager shall keep apprised of all updates made to the County property tax roll by the Property Appraiser after the date of this Resolution, and shall amend the District's Assessment Roll in accordance with any such updates, for such time as authorized by Florida law,to the County property tax roll. After any amendment of the Assessment Roll, the District Manager shall file the updates to the property tax roll in the District records. Section 7. Conflict. All Resolutions, sections or parts of sections of any Resolutions or actions of the Board of Supervisors in conflict are hereby repealed to the extent of such conflict. Section 8. Severability. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof. Section 9. Effective Date. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board of the District. PASSED AND ADOPTED at a meeting of the Board of Supervisors of Naples Heritage Community Development District this 7th day of May,2019. Attest: NAP • HERITAGE COMMUNITY DEV PMENT ISTRICT u in Faircloth,Secretary Peter J.Lombardi,Chairman Exhibit"A" s W U a CC'-' 0.4-. def.1 W 12: W `� yN 2- Q m ° 4.� 1 . 0 c. o a) lop. o • r Y i s WI O c N 7� •s 7 0 CO CO C a C a � Q Z °v co N cor- N (6 n N G t6 m C 7 CG 61 O N v t 0 O 9 c N U N t6 N F- 7 (6 N COt.11N 9 d • o 7 Q W LL O ° ° = o ul N • • o N N N l0 r a cC.o m Q ; U I- O id Q m N W 0 "Ca ro 0 0 fl Z 8 m N 7 m W N Z c N 0- ..-, ' U c•-• C� o. p( N 0 O W c F o W 0) 1:' U ig .4-) d 4 -S 15 cs1 <� N G a' N o Gr cl N N C) d w ig r-; O Q Z O 0 a Z Z U- 0I.- 0 Z (a) vO ' ,- v n O C) o 0) O U) CO V o 0 N O O O N (O = O U) 0 Q W N N W 0) N O CO O .' 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Ul S 2v NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018 NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA TABLE OF CONTENTS Page INDEPENDENT AUDITOR'S REPORT 1-2 MANAGEMENT'S DISCUSSION AND ANALYSIS 3-5 BASIC FINANCIAL STATEMENTS Government-Wide Financial Statements: Statement of Net Position 6 Statement of Activities 7 Fund Financial Statements: Balance Sheet—Governmental Fund 8 Reconciliation of the Balance Sheet—Governmental Fund to the Statement of Net Position 9 Statement of Revenues, Expenditures and Changes in Fund Balance— Governmental Fund 10 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance of Governmental Fund to the Statement of Activities 11 Notes to the Financial Statements 12-16 REQUIRED SUPPLEMENTARY INFORMATION Schedule of Revenues, Expenditures and Changes in Fund Balances— Budget and Actual—General Fund 17 Notes to Required Supplementary Information 18 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 19-20 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 21 MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA 22-23 10 951 Yamato Road •Suite 280 // Boca Raton, Florida 33431 Grau & Associates (561)994-9299•(800)299-4728 Fax (561) 994-5823 CERI'IEIEE) I'UB;l,l(; ACCOIINTANI�S www.g raucpa.com INDEPENDENT AUDITOR'S REPORT To the Board of Supervisors Naples Heritage Community Development District Collier County, Florida Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities and the major fund of Naples Heritage 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 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 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. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the managements 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 April 24,2019,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 April 24,2019,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. 724-40 April 24, 2019 2 MANAGEMENT'S DISCUSSION AND ANALYSIS Our discussion and analysis of the Naples Heritage Community Development District,Collier County, Florida ("District") provides an 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$7,922,108. • The change in the District's total net position in comparison with the prior fiscal year was($212,010), 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 ending fund balance of$32,924,a decrease of ($22,517) in comparison with the prior fiscal year. A portion of the fund balance is nonspendable for deposits, assigned for operating reserve, 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 is 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. 1)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 and operations functions. 2) 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 OVERVIEW OF FINANCIAL STATEMENTS(Continued) 2)Fund 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 balance 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. 3) Notes to the Financial Statements The notes provide additional information that is essential to a full understanding of the data included 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 SEPTEMBER 30, 2018 2017 Current and other assets $ 36,395 $ 56,174 Capital assets,net of depreciation 7,889,184 8,078,677 Total assets 7,925,579 8,134,851 Current liabilities 3,471 733 Total liabilities 3,471 733 Net position In estment in capital assets 7,889,184 8,078,677 Unrestricted 32,924 55,441 Total net position $ 7,922,108 $ 8,134,118 The District's net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure). 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 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 END SEPTEMBER 30, 2018 2017 Revenues: Program revenues $ 77,276 $ 77,112 General revenues 951 519 Total revenues 78,227 77,631 Expenses: General govemment 56,220 48,314 Maintenance and operations 234,017 213,535 Total expenses 290,237 261,849 Change in net position (212,010) (184,218) Net position-beginning 8,134,118 8,318,336 Net position-ending $ 7,922,108 $ 8,134,118 As noted above and in the statement of activities,the cost of all governmental activities during the fiscal year ended September 30, 2018 was $290,237. The costs of the District's activities were primarily funded by program revenues. Program revenues,comprised primarily of assessments, increased slightly in the current fiscal year. The increase in the current fiscal year expenses is primarily the result of an increase in maintenance and operations cost in the current fiscal year. 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.The general fund budget for the fiscal year ended September 30, 2018 was amended to increase appropriations and use of fund balance by$40,000.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 $11,281,838 invested in capital assets. In the government-wide statements depreciation of$3,392,654 has been taken, which resulted in a net book value of$7,889,184. More detailed information about the District's capital assets is presented in the notes of the financial statements. ECONOMIC FACTORS AND NEXT YEARS 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,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 Naples Heritage Community Development District's Finance Department at 210 N. University Drive, Suite 702, Coral Springs, Florida, 33071. 5 NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA STATEMENT OF NET POSITION SEPTEMBER 30, 2018 Governmental Activities ASSETS Cash $ 33,886 Due from other governments 1,809 Deposits 700 Capital assets: Nondepreciable 6,122,404 Depreciable, net 1,766,780 Total assets 7,925,579 LIABILITIES Accounts payable 3,471 Total liabilities 3,471 NET POSITION Investment in capital assets 7,889,184 Unrestricted 32,924 Total net position $ 7,922,108 See notes to the financial statements 6 NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA STATEMENT OF ACTIVITIES FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2018 Net(Expense) Revenue and Changes in Net Program Revenues Position Charges for Governmental Functions/Programs Expenses Services Activities Primary government: Governmental activities: General government $ 56,220 $ 77,276 $ 21,056 Maintenance and operations 234,017 - (234,017) Total governmental activities 290,237 77,276 (212,961) General revenues: Investment earnings 951 Total general revenues 951 Change in net position (212,010) Net position- beginning 8,134,118 Net position- ending $ 7,922,108 See notes to the financial statements 7 NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA BALANCE SHEET GOVERNMENTAL FUND SEPTEMBER 30, 2018 Total Major Fund Governmental General Fund ASSETS Cash $ 33,886 $ 33,886 Due from other governments 1,809 1,809 Deposits 700 700 Total assets $ 36,395 $ 36,395 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable $ 3,471 $ 3,471 Total liabilities 3,471 3,471 Fund balance: Nonspendable: Deposits 700 700 Assigned to: Operating reserve 19,200 19,200 Unassigned 13,024 13,024 Total fund balance 32,924 32,924 Total liabilities and fund balance $ 36,395 $ 36,395 See notes to the financial statements 8 NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA RECONCILIATION OF THE BALANCE SHEET-GOVERNMENTAL FUND TO THE STATEMENT OF NET POSITION SEPTEMBER 30,2018 Total fund balances-governmental funds $ 32,924 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 11,281,838 Accumulated depreciation (3,392,654) 7,889,184 Net position of governmental activities $7,922,108 See notes to the financial statements 9 NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE GOVERNMENTAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2018 Total Major Fund Governmental General Fund REVENUES Assessments $ 77,276 $ 77,276 Interest 951 951 Total revenues 78,227 78,227 EXPENDITURES Current: General government 56,220 56,220 Maintenance and operations 44,524 44,524 Total expenditures 100,744 100,744 Excess(deficiency) of revenues over(under) expenditures (22,517) (22,517) Fund balance- beginning 55,441 55,441 Fund balance- ending $ 32,924 $ 32,924 See notes to the financial statements 10 NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE OF GOVERNMENTAL FUND TO THE STATEMENT OF ACTIVITIES FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2018 Net change in fund balances-total governmental funds $ (22,517) Amounts reported for governmental activities in the statement of activities are different because: Depreciation on capital assets is not recognized in the governmental fund statements but is reported as an expense in the statement of activities. (189,493) Change in net position of governmental activities $ (212,010) See notes to the financial statements 11 NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY,FLORIDA NOTES TO FINANCIAL STATEMENTS NOTE 1 —NATURE OF ORGANIZATION AND REPORTING ENTITY Naples Heritage Community Development District ("District") was created on September 24, 1996 by Ordinance 96-57 of Collier County, Florida, pursuant to the Uniform Community Development District Act of 1980,otherwise known as Chapter 190, Florida Statutes.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 by qualified electors within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes. The Board has the 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 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 NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICES(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_ 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 are billed and collected by the County Tax 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 external restrictions. Deposits and Investments The District's cash is considered to be cash on hand and demand deposits. 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. 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. 13 NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICES(Continued) Assets,Liabilities and Net Position or Equity(Continued) Deposits and Investments(Continued) 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 Roadway 30 Security and other 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. 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. 14 NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Continued) Assets, Liabilities and Net Position or Equity(Continued) Fund Equity/Net Position (Continued) 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. 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. 15 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: Balance Additions Reductions Balance Govemmental activities Capital assets,not being depreciated Land and land improvements $ 6,122,404 $ - $ - $ 6,122,404 Total capital assets,not being depreciated 6,122,404 - - 6,122,404 Capital assets,being depreciated Security and other 1,210,403 - - 1,210,403 Roadway 3,949,031 - - 3,949,031 Total capital assets, being depreciated 5,159,434 - - 5,159,434 Less accumulated depreciation for: Security and other 1,114,468 44,359 - 1,158,827 Roadway 2,088,693 145,134 - 2,233,827 Total accumulated depreciation 3,203,161 189,493 - 3,392,654 Total capital assets,being depreciated,net 1,956,273 (189,493) - 1,766,780 Govemmental activities capital assets, net $ 8,078,677 $ (189,493) $ - $ 7,889,184 Depreciation expense was charged to the maintenance and operations function. NOTE 6-MANAGEMENT COMPANY The District has contracted with a management company to perform services which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting,financial reporting, and other administrative costs. NOTE 7-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. 16 NAPLES HERITAGE 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 Amounts Actual Positive Original Final Amounts (Negative) REVENUES Assessments $ 76,703 $ 76,703 $ 77,276 $ 573 Interest 100 100 951 851 Total revenues 76,803 76,803 78,227 1,424 EXPENDITURES Current: General government 52,521 52,521 56,220 (3,699) Maintenance and operations 24,282 64,282 44,524 19,758 Total expenditures 76,803 116,803 100,744 16,059 Excess(deficiency) of revenues over(under) expenditures - (40,000) (22,517) 17,483 OTHER FINANCING SOURCES (USES) Use of fund balance - 40,000 - (40,000) Total other financing sources(uses) - 40,000 - (40,000) Net change in fund balance $ - $ - (22,517) $ (22,517) Fund balance- beginning 55,441 Fund balance-ending $ 32,924 See notes to required supplementary information 17 NAPLES HERITAGE 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. The general fund budget for the fiscal year ended September 30, 2018 was amended to increase appropriations and use of fund balance by$40,000.Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2018. 18 951 Yamato Road •Suite 280 Boca Raton, Florida 33431 (561)994-9299• (800)299-4728 ir Grau & Assocates Fax (561)994-5823 \ CER"I'II'IED PLII3LIG ACCO[Iiti'IAN1'ti 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 Naples Heritage 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 Naples Heritage 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 April 24, 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, 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. 19 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. April 24,2019 20 10) 951 Yamato Road •Suite 280 Boca Raton, Florida 33431 Grau & Associates (56,0994_9299.(800)299-4728 Fax (561) 994-5823 C;F.RIIFIED l I131,1C ACCOUNTANTS 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 Naples Heritage Community Development District Collier County, Florida We have examined Naples Heritage 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 Naples Heritage Community Development District,Collier County, Florida and is not intended to be and should not be used by anyone other than these specified parties. April 24, 2019 21 951 Yamato Road •Suite 280 Boca Raton, Florida 33431 C.) Grau & Associates (561)994-9299•(800)299-4728 Fax (561) 994-5823 CERTIFIED PLI13L1C. ACCOLiN'I'AN'I'S www.graucpa.com MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA To the Board of Supervisors Naples Heritage Community Development District Collier County, Florida Report on the Financial Statements We have audited the accompanying basic financial statements of Naples Heritage Community Development District, Collier County, Florida("District")as of and for the fiscal year ended September 30,2018,and have issued our report thereon dated April 24, 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 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 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 April 24,2019, 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 Naples Heritage 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 Naples Heritage 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. April 24,2019 22 REPORT TO MANAGEMENT I. CURRENT YEAR FINDINGS AND RECOMMENDATIONS None II. PRIOR YEAR FINDINGS None 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. 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. 23 NAPLES HERITAGE Community Development District Financial Report March 31, 2019 Prepared by 6INFRAMARK INFRASTRUL TURF MANAGEMENT T SCRVICfS 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 NAPLES HERITAGE Community Development District Financial Statements (Unaudited) March 31, 2019 NAPLES HERITAGE Community Development District General Fund Balance Sheet March 31,2019 ACCOUNT DESCRIPTION TOTAL ASSETS Cash-Checking Account $ 58,134 Investments: Money Market Account 7,134 Prepaid Items 49 Deposits 700 TOTAL ASSETS $ 66,017 LIABILITIES Accounts Payable $ 6,686 TOTAL LIABILITIES 6,686 FUND BALANCES Nonspendable: Prepaid Items 49 Deposits 700 Assigned to: Operating Reserves 19,200 Unassigned: 39,382 TOTAL FUND BALANCES $ 59,331 TOTAL LIABILITIES&FUND BALANCES $ 66,017 • Report Date:4/25/2019 Page 1 NAPLES HERITAGE Community Development District General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending March 31,2019 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE(6) AS A% MAR-19 MAR-19 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL REVENUES Interest-Investments $ 100 $ 50 $ 672 $ 622 672.00% $ 8 $ 134 Interest-Tax Collector - - 37 37 0.00% - - Special Assmnts-Tax Collector 99,872 97,872 94,157 (3,715) 94.28% 2,500 - Special Assmnts-Discounts (3,995) (3,915) (3,592) 323 89.91% (100) - TOTAL REVENUES 95,977 94,007 91,274 (2,733) 95.10% 2,408 134 EXPENDITURES Administration P/R-Board of Supervisors 5,000 3,000 3,000 - 60.00% 1,000 1,000 RCA Taxes 383 230 230 - 60.05% 77 77 ProfServ-Engineering 2,000 - - - 0.00% - - ProfServ-Field Management 795 - - 0.00% - - ProfServ-Legal Services 2,000 2,000 6,953 (4,953) 347.65% - 3,803 ProfServ-Mgmt Consulting Sery 21,948 10,974 10,974 - 50.00% 1,829 1,829 ProlServ-Property Appraiser 1,498 1,498 1,199 299 80.04% - - ProfServ-Web Site Maintenance 636 318 318 - 50.00% 53 53 Auditing Services 3,000 500 500 - 16.67% 500 500 Postage and Freight 1,500 750 385 365 25.67% 125 39 Insurance-General Liability 6,911 8,911 7,747 1,164 86.94% - - Printing and Binding 650 325 928 (603) 142.77% 54 - Legal Advertising 2,500 295 249 46 9.96% - - Mlsc-Bank Charges 660 330 276 54 41.82% 55 46 Misc-Assessmnt Collection Cost 1,997 1,957 1,811 146 90.69% 50 - Misc-Contingency 376 - - - 0.00% - - Misc-Web Hosting 501 251 414 (163) 82.63% 42 - Ofrice Expense 410 205 99 106 24.15% 34 33 Annual District Filing Fee 175 175 175 - 100.00% - - Total Ad m inistration 54,940 31,719 35,258 (3,539) 64.18% 3,819 7,380 Field Contracts-Fountain 700 350 353 (3) 50.43% 175 179 Contracts-Aerator Maintenance 682 522 522 - 76.54% 382 382 Electricity-Aerator 2,760 1,380 1,338 42 48.48% 230 299 R&M-Fence 500 - - - 0.00% - - Misc-Contingency 26,195 23,001 23,001 - 87.81% 210 210 Total Field 30,837 25,253 25,214 39 81.77% 997 1,070 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 61,367 64,867 (3,500) 67.59% 4,816 8,450 Excess(deficiency)of revenues Over(under)expenditures - 32,640 26,407 (6,233) 0.00% (2,408) (8,316) Net change in fund balance $ - $ 32,640 $ 26,407 $ (6,233) 0.00% $ (2,408) $ (8,316) FUND BALANCE,BEGINNING(OCT 1,2018) 32,924 32,924 32,924 FUND BALANCE,ENDING $ 32,924 $ 65,564 S 59,331 Report Date:4/25/2019 Page 2 NAPLES HERITAGE Community Development District Supporting Schedules March 31,2019 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 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:4/25/2019 Page 3 NAPLES HERITAGE Community Development District Cash and Investment Balances March 31,2019 ACCOUNT NAME BANK NAME YIELD MATURITY BALANCE GENERAL FUND Checking Account-Operating SunTrust 0.07% N/A $ 48,134 Checking Account-Operating* Valley National 1.90% N/A 10,000 Money Market Account BankUnited 1.75% N/A 7,134 Total $ 65,268 'Valley National Bank will be the primary operating account going forward. Report Date:4/26/2019 Page 4 N A O O O O O N 0 Q) O O N N r h N n N C 0Oen en Oth N N D Oa CT) ()] O N IfO N M n Nw >0m n u3 o CO LN > en >0 v> en » o a N� � enMw co.M en c a V 0 0 0 0 0 0 0 O o O C9 0 0 0 0 Y U a) of M N M M Cl at M M 011 0011s- en en en cn 0011 V Q N en In In Ln N IA 19 In In 1() 10 10 In VM) p co 0 O In O N 4. O O M O N O O 1n N N 4 1n F' 0 0) 000000000000 a 0 o vTg 1Mn N 1� 21M el 7t N 11 N 2 U m O U) N C a co co U = C N N C N R N a U G) •N O L 0 L 7 2 L L yy C r2 J T O ,Q) 0 @ d u_ N 0 U O ' O O O C -r. 0 U 'm y N m u) 'y .� m i m O y LL E LL y n Y a LL LL < 7 y 0 O O cC, g Q 2 2 N O N 2 a LL Q Q Q J C U . 5 p C -2 . E.w aaaE oaaaw g8d1) cD 0 J Q1 z m N o CO '- a) U W O of co co co co O) O) N _ .n W _ �- N Z N CO' C C C_ _C is 'D M O w fA O T LWL 1Wi LL LL O rn Q O Q Z O O a 0 E g LL ++ _ › ) O Z Z Z Z Z = 0 1-7 6 HULL - > T T T T .n o) 6 d 16 0 2 2 2 2 al Ill ul LU O� M Z z c-. 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IX W W (Q)) a m 7 W •C Y Y ) ) > 0 Q Q O J iUl+ CtcCELC4 W 0 = • J Q i QQ Q Q Q (enn1 Q x Q: S X 1 X1 2 = I. 0 -> > 0 sea ¢ ¢ W K R -' W W W Q FW- I- Q Q Z < W W 1 C O 0J. w LL LL LL 11- ¢ O w O a W W a a w w W w V < L4 LL Z Z Z Z Z 0 LL 0 LL > > LL LL c (p a a R E0) 0) o) o) o) a) 0) a) 0) o) a) a) CO 0) 0 0) 0) 0) o) o) ay am r n n c� L� c� a A 0 co 0 co co 0 co <0 c0 co co co Q 1V 0 Q O N N N N N � '- 010000 a ? 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 H1 d D I- 2 0 0 z X Q a) O SiN SiN M a 10 fD r(3-) O U) r h A V) CO f- CO {L 7 0 0) 0) 0 a O O O) 0 rn 0) m 0) 0) 0 co CO CO 0 m M :tZ a) O) O 0) 0> a1 0) a) a) a) of a) of 0) M M Ol O a) O) O) M M M M M M M M M M M M M M O O M M M M M C d J $ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 J £ 0 0 0 W 4 V 0 Z ' 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Page 5 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 2020 at the Naples Heritage Golf and Country Club Clubhouse, 8150 Heritage Club Way,Naples,Florida at 9:00 a.m. as follows: November 5,2019(Election Day) January 7,2020 March 3,2020 April 7,2020 May 5,2020 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 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 t JennfèrjtEdwards ling4( - SupervisoroEtecUons April 18, 2019 Ms Sandra Demarco Naples Heritage 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 573 registered voters residing in the Naples Heritage CDD as of April 15,2019. Should you have any questions regarding election services for this district, please free to contact our office, Sincerely, C20 David B.Carpenter Qualifying Officer Collier County Supervisor of Elections (239)252-8501 Dave.Carpenter@CollierCountyFl.gov PAEOc Ft•:%, Rev Dr Martin Luther King Jr Building•3750 Enterprise Avenue•Naples FL 34104 �O, ;;E V �? .G• Phone:(239)252-VOTE•Fax:(239)774-9468•www.CollierVotes.com �TY 6--FGQVi RESOLUTION 2019-8 A RESOLUTION DESIGNATING OFFICERS OF NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT WHEREAS, the Board of Supervisors of Naples Heritage Community Development District at a regular business meeting held on May 7, 2019 desires to appoint the below recited persons to the offices specified. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT: 1. The following persons were appointed to the offices shown,to wit: Kenneth Gaynor Chairman Peter Ramundo Vice Chairman Justin Faircloth Secretary Stephen Bloom Treasurer Alan Baldwin Assistant Treasurer Gerald James Assistant Secretary Richard Leonhard Assistant Secretary Tom Rutkowski Assistant Secretary PASSED AND ADOPTED THIS, 7th DAY OF MAY, 2019. Z—P‘—"Z:C)(007~1—' Chairman ecretary