The URL can be used to link to this page

Backup Documents 05/12/2020 Item #16I 1 BOARD OF COUNTY COMMISSIONERS MISCELLANEOUS CORRESPONDENCE May 12, 2020 1. MISCELLANEOUS ITEMS TO FILE FOR RECORD WITH ACTION AS DIRECTED: A. DISTRICTS: 1) Heritage Bay Community Development District: Meeting Agenda 01/30/2020 Meeting Minutes 01/30/2020 2) Naples Heritage Community Development District: Meeting Agenda 01/07/2020 Meeting Minutes 01/07/2020 3) The Quarry Community Development District: Meeting Agenda 03/16/2020 Meeting Minutes 03/16/2020 B. OTHER: 1) Immokalee Fire Control District: District Audit FY Ended 09/30/2019 161 1 A 1 Heritage Bay Community Development District Board of Supervisors o Edwin Hubbard,Chairman ❑Justin Faircloth,District Manager C F.Jack Arcurie,Assistant Secretary o Gregory Urbancic,District Counsel o Dennis Gagne,Assistant Secretary o Jeffrey Satfield,District Engineer o Donna Hunter,Assistant Secretary Regular Meeting Agenda January 30,2020—9:00 a.m. 1. Roll Call 2. Approval of Agenda 3. Public Comments on Agenda Items 4. Engineer's Report A. Project Summary i. Q.E.Open Items for Completion ii. Clubhouse Dry Retention Modification Update B. Water Sampling and Testing Results 5. Local Mitigation Strategy Update 6. Attorney's Report A. Resolution 2020-2 Establishing Policy and Procedure for Certain Maintenance or Repair Contracts 7. Lake&Wetland Management Monthly Inspections and Service Reports A. Review of Boundary Markers in Boulder Lake 8. Old Business A. Campus Suite ADA Website Compliance Update 9. Manager's Report A. Approval of the Minutes of the November 7,2019 Meeting B. Acceptance of Financials C. Field Manager's Report D. Updated Inframark Infrastructure Management Services Contract for Review and Approval E. Review of Recommended Summer 2020 Lake Bank Restoration Projects and Littoral Plantings F. Follow Up Items i. FEMA Update 10. Supervisors'Reports,Requests,and Comments 11. Chairman's Comments 12. Audience Comments 13. Adjournment The next meeting is scheduled for March 5,2020 District Office: Meeting Location: 210 N.University Drive,Suite 702 Heritage Bay Clubhouse Coral Springs,FL 33071 10154 Heritage Bay Boulevard 954-603-0033 Naples,FL 16I 1 A 1 4 a -1b,1 kiiUj NI1iuLi PART OF THE USA TODAY NETWORK Published Daily Naples, FL 34110 NOTICE OF MEETING SCHEDULE HERITAGE BAY HERITAGE BAY COMMUNI TY COMMUNITY DEVELOPMENT DISTRICT 210 N UNIVERSITY OR#702 The Board of Supervisors of the Heritage Bay Community Devel- opment District wit hold their meelings for Fiscal Year 2019/2020 in the Heritage Bay Clubhouse, 10154 Heritage Bay CORAL SPRINGS,FL 33071-7320 Boulevard,Naples Florida,at 9:00 a.m.as follows: October 3,2019 November 7,2019 Affidavit of Publication December 5,2019 STATE OF WISCONSIN January 3,2200 January 30,2020 COUNTY OF BROWN March 5,2020 April 2,2020 May 7,2020 Before the undersigned they serve as the authority, June 4,2020 July 2020 personally appeared said legal clerk who on oath says that August 6,2020 he/she serves as Legal Clerk of the Naples Daily News, a September 3,2020 daily newspaper published at Naples, in Collier County, The meetings are open to lho public and will bo conducted in Florida; distributed in Collier and Lee counties of Florida; accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a that the attached copy of the advertising was published in date, time, and place to be specified on the record at the meet- said newspaper on dates listed. Affiant further says that the log_ said Naples Daily News is a newspaper published at There may be occasions when one or more Supervisors will par- Naples, in said Collier County, Florida, and that the said licipale by telephone. newspaper has heretofore been continuously published in Any person requiring special accommodations at these meetings said because of a disability or physical Impairment should contact Collier County, Florida; distributed in Collier and I ee the District Manager's Office at least forty-eight (48)hours prior to the meeting. If you are hearing or speech impaired, please counties of Florida, each day and has been entered as contact the Florida Relay Service by dialing 7-1-I, or 1-800.95fi- second class mail matter at the post office in Naples, in 8771 (TTY)/ 1-800-955-8770 (Voice), for aid in contacting the P District Manager's Office. said Collier County, Florida, for a period of one year next preceding the first publication of the attached copy of Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the pro. advertisement; and affiant further says that he has neither ceedings and that accordingly, the person may need to ensure paidthat a verbatim record of the proceedings is made, including nor promised any person, or corporation airy discount, the testimony and evidence upon which such appeal is to be rebate, commission or refund for the purpose of securing based. this advertisement for publication in the said newspaper. stri Fact Math nana Distrig Dager Sept 20,2019 No. 3784770 Published:September 20,2019 Subscribed and sworn to before on September 20,2019: -., A(A,..n.. I'vt :v.,AI A zx 5'.. Notary,State of WI,County of Brown P nMONDLOCII A.Flo•ary Public uto or Wisconsin My commission expires August 6,2021 Publication Cost:$336.00 Ad No:0003784770 Customer No:1305454 PO 8: Meeting Schedule 161 1 A I Rates & Reimbursables CPH STANDARD RATES CPH STANDARD RATES Category Rate Category Rate Principal $190 Principal Landscape Architect $170 Senior Project Manager $180 Senior Landscape Architect $140 Project Manager $160 Landscape Architect $105 Senior Project Engineer $140 Senior Landscape Designer $100 Project Engineer $120 Landscape Designer $85 Principal Traffic Engineer $180 Project Coordinator $90 Senior Traffic Engineer $135 Traffic Engineer $120 Senior Project Designer $135 Traffic Analyst $115 Project Designer $115 Senior Design Technician $105 Principal Environmental Scientist $175 Design Technician $95 Senior Environmental Scientist $135 CADD Technician $75 Lead Environmental Scientist $105 Environmental Scientist $95 Administrative $75 GIS Analyst $105 Clerical $60 Arborist $125 Network Admin.(I) $80 Principal Planner $170 Senior Construction Manager $120 Senior Planner $140 Construction Manager $105 Planner $100 Construction Field Representative II $110 Principal Architect $180 Construction Field Representative I $80 Senior Architect $160 Architect $140 Principal Surveyor $170 Senior Architectural Manager $130 Senior Professional Surveyor $130 Architectural Manager $125 Professional Surveyor and Mapper $125 Senior Architectural Designer $120 Field Technician/Designer $105 Architectural Designer $105 Surveyor in Training $100 Interior Designer $115 Survey Project Manager/CADD $120 Architectural CADD Technician $85 Field Crew Coordinator $110 Survey Party Chief _ $85 Principal Structural Engineer $180 Survey Instrument Man $70 Senior Structural Engineer $150 Senior Survey CADD Technician $110 Structural Engineer $120 Survey CADD Technician $75 Survey Crew(2 Man) $155 Principal MEP Engineer $180 Survey Crew(Construction Staking-2 Man $180 Senior MEP Project Engineer $155 Survey Crew(3 Man) $225 MEP Project Engineer $125 GPS(1 Man)/Robotics $145 GPS(2 Man) $180 Senior Graphic Designer $140 1 Man Scanner/Laser Survey Crew $265 Graphic Designer $80 2 Man Scanner/Laser Survey Crew $290 Schedule of Reimbursable Charges Plots(B&W) Mileage At Current IRS USB/Thumb Drive $15.00 Each 11 X 17 $0.21 Each Rates Phone At Cost 12 X 18 $0.24 Each Copies(B&W) Postage At Cost 8.5 x 11 $0.05 Each 15 X 21 $0.35 Each Outside Reimbursables At Cost 8.5 x 14 $0.10 Each 34 X 22 $0.83 Each 11 x 17 $0.20 Each 24 X 36 $0.96 Each 30 X 42 $1.42 Each Copies(Color) 36 X 48 $1.92 Each 8.5 x 11 $0.25 Each Billing and Reimbursable 8.5 x 14 $0.30 Each Rates Are Subject To Periodic Review and Adjustment. 11 x 17 $0.35 Each Plots(Color/Bond) Updated:October 9,2019 Mylars 24 x 36 $24.00 Each 24 x 36 $9.00 Each 30 x 42 $35.00 Each 32 x 42 $13.00 Each 36 x 48 $48.00 Each @P 1 61 9pdated //222026 Heritage Bay CDD Rip Rap Project Lakes 30A&30B I TOTAL SPENT _ .. .. ...—._ $3,401,482 PROJECT DATE APPROVED ACTUAL COST STATUS NOTES Lake 30A&30B Rip Rap Project 4/6/2017 1,153.459.44 Completed Hurricane Erosion Repairs 30A/30B 10/5/7017. 1.657,522 17 In Progress Outfall Structures 30A/30B 11/2/2017 22,700 55 In Progress North Bank 20 11/2/2017 169,248.65 Completed Creekbridge Hurricane Damage Repairs 9/29/2017 21,562.50 Completed Copeland Southern 18 5/3/2018 5.201 25 Completed Copeland Southern 20 S.W.side 5/3/2018 23,726.25 Completed Copeland Southern 19 W side 3/22/2019 37.575.00 Completed FEMA 10/1/2017 5,990.00 In Progress QE Supplemental 30A East Bank 9/11/2018 304,495 90 In Progress Total 3,401,481.71 1 1 6 1 1 A I. PROJECT DATE AMOUNT APPROVED ACTUAL COST UNDER/OVER STATUS NOTES APPROVED BUDGET Golf Course Practice Facility 2/1/2017 3,765 21 0 3,766.21 Completed Received reimbursement 4116 for all CDT expenses. Lake and Wetland Management Boat 3/21201- 100.00 - e (100.00) Completed =or Supervisors touring Loses 30A 8 30e waiting on invoke Rides 8 roldd6 of samprna(5(1.498 ea)4.17,7117,&4 in FY18-Agreement sent to CFH on 615/17-Board voted at the 10117 meeting not to do the last quarter of testing as'baler CFH Water Quality Monitoring a3 3/2!2017 68,988.00 4599200 (22,BB8.00) Completed quality but Instead as Bathymelries determined at the 11/17 meeitng as lakes (1,2,4,8,8.8,11,13,14,18,17,1821,23,24,28.&20/ CPH Lake Bathymetrics#2 3/2,2017 9.861.27 '0 766.49 • 905.22 Completed cosi is 5202 52racre Q 43.35 acres-to be completed In FY 20'6. CPH Lake 30A&306 Survey 3/2/2017 8,000.00 7,112,44 0 1,112.44 Completed inducted reillINV592hle coals of 81,112.44-Agreement sent to CPH on 6/15,17 Copeland Southern FY2017 Erosion 3/2/2017 40.550.00 4'.350 00 800.00 Completed inckrdes a NTE amount of 5500 for L6L20 on L6 side for sediment control L6 was done Repairs for SO instead applied to I'9 pipe for 5475-arleitmnal'epairs on lake IS included-5825 CPH Lake 304&30B Rip Rap agreement sent to CPH on 9115117-addlional5108,000 00 atlowed forinspections and 4/6/2017 145;350.00 112,776.15 * (32,573.85) In Progress Design/Bidding tompattbotestiog aetho cin one-7-18.See spreadsheet ftrremtiprsables. Copeland Southern FY2017 Pipe Repairs 4/612017 4.500.00 4.50000 • - Completed Not to exceed amount L281L30 Monitoring 5/4/2017 5.00000 2,500.00 l (2,500,00) Completed Copeland Southern Lake 20 Repairs 7/20/2:1; 2 775.00 - 0 (2,775.001 Deferred Board decides not to pursue-peril-well Ix tieing engineered by CP-I Creekbridge Hurricane Damage Repairs 9/29/2017 19.687.50 21.562 50 • 1,875.00 Completed O.E.Lake 30A/30B Erosion Restoration 10/5/2C17 1.314,480 48 1 023 622 75 kJ (290,858.23) Completed CPH Lake 20 North Bank 11/2/2017 16,950.00 14,745 40 • (2,204.60) In Progress Std!walling for final documents before final payment can F released c.+sI email to Greg Haas on 12/17/19 listing remaining dams. CPH Emergency lake Bank Repair '1/2/2C17 117.950.00 11'.362.05 % (6,587 95) In Progress Includes desigi.Lidding.oversight Additional 512.500 allowed 17r les ng on 6-7.18 30/A/30B CPH C.S.Replacement 30A/309 11/2/2017 2445000 22.700.55 0 1,25055 In Progress Includes design.bidding,oversight.Reimeurreab1es of 51358.80. Q.E.Hurricane Emergency Lake Bank 1/4120/8 1.755.429 50 1,531.805.12 • Restoration I Outfall Structures (217,534.38) In Progress LWM Lake 79 Carp Install 1/4/2018 3,708.00 - (3,708.00) Deferred Contract sant to LWM and.e-18:They will handlle all corralling CencefeS as of May 2018 _ COD Meeting. MRI Buoy Installation 2/112018 2.000.00 - e (2,000.00) Deferred Canceleo as of May 2018 CDD Meering CPH.Water/Sediment Testing FY 2019 7/12/2018 34,375.00 34375.00 • - Completed Waiting on revised contract with changes to EUV-2to be 4/20148 ENV-3lobe10/2018. Buttonwood Grass '.0/1/2017 '.162.50 0 1,162.60 Completed 150 3 gal.Fakahalchee Grass plants•golf course to install Summer 2018 Erosion Work 5/3/2018 67,50000 85,585.00 • (1,936:00) Completed Not to Exceed Amocnt MRI Stonnwater System Inspection 9/6/2018 3.000.00 3.000.00 0 - Completed GE Supplemental 30A East Bank 9/11/2018 260.669.20 304,495.90 • 43,828.70 In Progress Added change orders R1&2 for 990K&85 421 or 5/17119-Intal new cast is 3347,094.20 overage should be 585.425 or less. GE North Bank Lake 20 9/11/2018 149.039.00 134.240.00 0 (14,799.00) Completed final documents received 12/16,19 final requisition regeust stbmmed 12120/19 2 1 61 1 A 1. PROJECT APPROVED BATE AMOUNT APPROVED ACTUAL COST t UNDER!OVER BUDGET STATUE NOTES Cell Muck Probe Sampling FY 2019 10/4/2018 5.600.00 5,800.00 Is - Completed sem signed contract to 059 on 10110118 ADA Slte Compliance RevleW 10/4/2018 199.00 199.00 0 - Completed sent signed noniron,to on 1018118 CPH Boat Launch Design 1116!2018 22.000.00 9,318.56 (12,681.44) Deferred NYE-welling on contraettrom CPR..sent Signed Cu:genuo CPH and RecordinglPtnance an 1/18/19-Bored daolderfle abandon this protect al the fab 2019 meeting; OE Boat Launch Construction 12/6/2018 28.000 00 5"03.20 ) (27,436.80) Deferred NTE-waiting on CPH design Hoard Decided t0 emirate project at the Fe7ruary 2018 meeting. LWM Cypress Tree Trimming 12/6/7018 3.500.00 3,500.00 • Completed sent emetic to LWM an 12/27/188 1/8/19 Drone Video of Lakes 308&30B 12/6/2018 5 300 00 - E 1 (5,000.00) Deferred N I E-reached out to Tim Hall.reached GCI 10 F!olld0 A906 Survey co 117,16 Inframark Lake Bank Erosion Evaluation 12/6/2018 2.000.00 2,000.00 t0 - Completed N I Hece ved proposal rem LWM 4116,'.9 8 returned cloned.5.'17111 requested Illtofa'S stop LWM Littoral Planting Lakes 4 8 5 322/2019 1.111 50 - 8 (1,111.50) In Progress being planted and moved to eke 24 It necessary den to lake bank'est oration per Chairman Cnmm,m¢ated week of 5127)29 In plant lake 4. MRI SWS Cleaning 3/22/2010 35.350.00 34.800,00 ® (780,00) Completed Documents obtained.Waiting an inspection date. 5124.100-NTE amount approved at the 3122i10 meeting.Signed contract sent 415119. Sem sgned contract In Recording/Finance on 5111119 wiating on reimbursement from GS Lake Hank Restoration 3/22/2019 142.22°.00 148.925 OC • 4,700.00 In Progress Hoiv4re-sero snail on 5;1711S for 52,550 In damages.Sent revises invoice to Hotwire on 512211g for$1,350 Additional 52.775 for Terrace I damecesDembursemeni received) 57.775 for lefrace II damaages(feimbursement received)both approved al the 211419 meeting.and 17.575 for lake 4 drain as approved al the 816,19 meeting. LWM Palm Removal(4 trees) 426/2019 1.000.00• 1,000.00 Completed Price determined after the meeting. I.S.Lake 20 Irrigation Re-Route 5117/2019 14.633 OU 19.737 OC • 4.904.00 Completed sent documents to LS on 5117;19 teed COI.addendum Change oder in ins amount of 52.017 approves on 5.'2919 Board approved ad overages al the 03119 meeting LWM Bathymetric Survey Lake 308 5/17/2019 - 1,750.00 1,750.00 i. - Completed C.S.Lake 14&21 repairs 10/3/2010 7 400(Irl 7450.00• - Completed Sent coca to Scott or 10,7:19 wTIhnq on signed addendum. Lake 30B Marker installation 10/3/2019 3.205.00 2,474 57 • (730.43) Completed CPH FY2020 Water Sampling 10/3/2019 27 700 00 13 850 OC • (13.850.00) In Progress Total for all Projects 4 665,929.45 4,075.754.29 (590 172.25) Totals for Projects Shown 4,349,286.45 3,752,455.85 (596,830 56) updated 12220 161 A I HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT COLLIER COUNTY, FLORIDA OCTOBER 2019 WATER QUALITY MONITORING REPORT NOVEMBER 2019 Engineers Archifcets rs Surveyors Landscape Lnnriscapr Arrhitrcts Trajfidrrn:e orfallon Environmental Scientists Construction Management CPT-I,Inc. 2216 Altamont Ave. Fort Myers,FL 33901 (239)332-5499 1 61 1 A 1 INTRODUCTION The Heritage Bay Community Development District (CDD) maintains a stormwater management system which serves the community as well as the golf course. The system consists of inlet structures, conveyance pipes, control structures and 29 man- made lakes (Figures 1A & 1B, Appendix A). DATA COLLECTION The field measurements and sample collection were conducted on October 30 & 31, 2019. All samples were collected and analyzed per Florida Department of Environmental Protection (FDEP) Standard Operating Procedures (SOP). Samples were collected as grab samples at 1-2 feet from the surface as per FDEP aqueous sampling SOP. The locations of sampling points in each lake are depicted in Figure 2, Appendix A. Grab samples were taken from shore. Disturbing sediments in the immediate area of sample collection was avoided. Samples were collected from the photic zone, the surface layer where sunlight can influence growth of plants and algae. The water chemistry parameters sampled are intended to assist with the characterization of conditions in the lakes to evaluate the water quality and its effect on the type of plants that grow in the lakes, the rate of growth, and the suitability of the lakes for fish and other wildlife. RESULTS The October 2019 Water Quality field measurements and sample collection were conducted on October 30 & 31, 2019. The results of the field measurements and laboratory testing are presented in Table 3-1. Photographs of the sample sites are provided in Appendix B. During the October 2019 sample collection, lake clarity was high, indicating a healthy, non-turbid water body. Lake levels appeared average. The results herein provide a comparison of the water quality results from the sampling events in January 2017, April 2017, July 2017, October 2017, February 2018, October 2018, April 2019 and October 2019. 1 1 61 1 A 1 N ° G O, n a °_ y as .� `N `+ LL j 1'a 2 E= F ,. .°c `0 3 ° -o a c n m 2 a 4 a 2 o 3 > d g n Z d e a, m to E a a v .an ., a E w , , v a 'C e t .r a a v .0v a •, c % a A ▪ F = ^ n F E i E . o d o a Y y o a s „ 0 a o o o S E ' 4 3 l°^ ° o'e o a ti o 0 0 0 o c c •4 o . o a a E o a S o % E `u a h 3 . P W W t E j 8 3 tn pap c▪ ¢ o i, c a o .P, . a x a c E us n c a ° 9 a? o Q a E W , c E n a o° ? � a o n n a ¢ 9 o c c d ° o 2 a o c a s a it n ¢ d c v co c= v 'c a c o ac a s a = E a s o a o, N E o 0 o` E o, a `0 0 0 o - p o p a p c m a 1 r E .2 2 E o .t, c k a Eft o E d t 4 c E ` a, t E E ° ° o, o o' o y ', o c o c _c o a V a, a c 8o -2 E ` c `� R E o, o E E e 'e 3 R ,ave W d° .L°A u W v w 'wg' 3 n° a° _, ° a° w e° tT, 9,43 a° v°, m u, a° S u° a° j v°, c ca� o COM c o o Ln o e-1 n o °° H r E r 0 0 r r 0 •.� e o r i o 0 Z N -- t ! ! ! : ' ' Oco J M .t-n1 7n- -, c� lD -M-, r. znpb '�' > > o O ZSa o E 0 O d o g d d 0d 2 Z o 00 0 Z p7S o ono m o o a, A A A P.' oS $ m ,.... -a z. ,i 0 0 - '-i c o 0 0 0 0 0 o E_ T, Y c O m N >.m oo o. E co N to r oo a M .-1 M ci N IO O ni V cd N a e-I .-i .-i .4 ni ND o a E o' V U = m N .n v00i a UMi t1Dn g Ui Ln o Di G - .o v° co E E. M M M N N N M N N N N N N •E Nry- .a. d O O d O O O O O O O O O N 0 a U N Pi p pp In d CU a E N M a p0 n eN a T Ln h CO a O u a U 0 tri ni v N n tri id r: vi od Lo vi to -0,0 y O O Ce L at y ° to co o rn to .-1 .o co N ai e I M .-1 E'w 14 E o od od of cc o .- ai o .-i .-i ti .-i O c F N N N N M M N M M in M M M N a_ O Er To" a = to In to to Ln to to d a 0 ,o to ,o La ° uS o n N `p I L d y m n a o n u o ,r o o S ,n at aa) v g � 4-1 niCO r-I Ln4-1 r h .o Y Nrn rn m m m m rn o, o, m rn m m y N a .-� .-� H .--1 .i .--I .-� rti .� .� ra .-i V a o O O O O O o \ o \ 0 7 N II M M M M cp E o \ \ . �o� a ,� o 0 0 0 0 0 0 0 0 0 0 0 0 > O 0 .-I .i . -1 .-I .-1 e-1 e-1 ei N .-I .1 ey > O a tB. O N v."' N e-1 .-I ., ri to u, u, u, CD o(Q g x ,,, r, r, e, ti t, v `• E ti m n w ZM d H II .0 8Q d N a .IN M ato D n ep of Mv^vv to to I 161 1 A l vd en Z.3. O N 0 2 lo 0 u o °c .Lo. a m a ra a c °o a o e o ° c w e 2 O. A n y e m a o .nn •j z ,' E io a Si a 40 , >L °' e c .o : o d >, 2 . ° e a o m E v n m E a 2 a o¢ E o 0 o c_ Q a o v v c a o a t c A ° '" n 0. c 0 0 0 0 rn E a o o c° o o c 7 a o o m c c E A c o 0 y o o 0 o a° a .u_ -o LL a f pp 8 O g E o i' m ° a a a0.. O LL o .°j e a O •° .. W W « O d O V •'•,,, W Si O O p a w s v1 a c , a O a a ha'O W v o O .r1 2 a W p 0 0 > a a L a ° W r°.. G Q N % O ° N1 w N a Y g 1L 6 me,, n .Z' 81 U U 0 o L $ v o N o, ffi v N o a `^ .$ o ," « N L o 0 o2 E .--°, E o ° 13 .g •c a rn a c a ° a° °c o a E 'c c E o a > > .. ' 0 0 -5-j-, O L O 0 0 O O O . O C V; O 1p O E C C O 0 3 0 3 a s o 'S .E, c o -6 a '� c c u v c 'c 'c Q uQ Q. w 9 c z,R 5 d o o a y o 0 0 ¢ a w a°' d v w o a aa. o W a a a W v1 .O v1 y �' � W W 0 � .n N 2 = C ar Ts m 01 o 09 ` n ado o N N , o ro o r, F o o ' o 0 0 r' " '-I '-I rl . o "i o Z " N h E g 7 7 § ri g 7 7 D 7 7 7 7 7 . e -- 0 0 0 0 0 0 .c yy a 1 N4 J _ _I ^ �' z 00 .01-1 ern N 7 7 N N M 0-I .�-1 E 01 O 7 « '5 E o 0 0 0 0 0 0 0 0 0o 0 Z Z o 0 0 0 0 0 ci z R pp COQ10 a 1 00 n 0000 C N 0011 011 Com, o0, N N " 9 G� O r' O ..; O O o O O O O ci O O '" ci E ar r. — Y CO m c0 mE to 10 M N N n N ir1 01 00 1 G Ln 0 N n h co Q .'-1 N m CJ N N ni .-i rr1 .-1 fV ci .» .-1 N N Q c E �, 0 M S a iV 00N 00 O N 00 N O 111 O 00 N O m N 00 00 07 00 \ N a 00 N M l0 l0 01 N N 01 01 O M N L 00 00 00 00 m m m m , V •,:i. V vac d _ c PE i.. E a N N N N N N N N N N N N N N N N = C '� V ci O o O O o O ci O O ci O ci O O ci a O ,� O V t f0 N 0.) N w S a 00N 10 00 O U N N mN o N m 10 N m N N 00 01 N `� 0n 10 N. m C.1 a o r`7 1ri m a 0 N 0 It vi vi vi 0 0 00 N 'o d L O y N - a— O N 10 ill M M N 10 M M N 10 N 0 E w d yrs ri o 00 00 CO o Cr; ci a o 0 0 ci 0 of .-i c F F m N N N N N N N N m m m m m N m 0 0 ma 0 c a c ° rl La ill c d 0Ln 0 0 0 1c 0 10 0 10 — `O ww W c > E E " o S2 0 0 0 0 o S n CI ,n om _ N m 2j v� (.YY-7I iVf1 Q� 0 }" 01 01 N O O O .N-1 , .NSI .Nd .N-1 e n N .m-1 rm-I N N .0 Y 0 01 01 01 01 01 01 01 01 01 01 O1 01 01 01 01 01 N N Cl N N N N N N N N N N N N N N N N ` gar p�p .` ....... te, 00 ( .� N N N �. c ai A Nv1 M M M m M m m M m M M M M M M m E p r 0 0 c, a o 0 0 0 0 0 0 0 0 0 0 0 >To 0 N N N, N N N N N N N N N N N N N 'p > 13 0 V d _ 03 I1 E g$ N N N .�-i N N N N N • N N N O ill Ln C co r- to -o ,_._ O O N L r Z 1—W u1 01 p NV frf a u1 �p N� p0 O1 II U Z H .-I H N N 01 N N N m N N N N N Q1 .7. '.J... 161 1 A 9. Temperature The temperatures in October 2019 ranged from 28.1 - 32.0°C, which is normal for the time of year. Temperature is used in analysis of dissolved oxygen values. The temperature measurements in all lakes during the last eight monitoring events are shown in Figure 3, Appendix A. pH pH is an expression of the amount of hydrogen ions (H+) in the water. Distilled water has a pH of 7, which has equal amounts of hydrogen (H+) and hydroxide (OH-) ions. In southwest Florida lakes, pH can range between 4.44 and 10.04 with a median value of 7.29 (Romie, 2000). The pH found in the CDD lakes was within the low to normal range for Florida lakes in this region. The October 2019 pH values are very similar to the values from previous monitoring events, ranging from 6.0 to 7.0. The pH of all lakes during the last eight monitoring events is shown in Figure 4, Appendix A. Dissolved Oxygen The amount of oxygen that can be dissolved in water depends on several factors, including water temperature, salinity, and atmospheric pressure. On a relative scale, the amount of oxygen dissolved in saturated water will be greater in cooler waters than in warmer ones. Oxygen enters waterbodies primarily by transfer from the atmosphere across the air- water interface and to a lesser extent by the action of photosynthetic organisms. DO levels typically follow a diurnal cycle — higher at the end of the day and lower at dawn. Fish typically require DO concentrations of approximately 5 parts per million (ppm) for optimum health. Exposure to DO levels below 2 ppm for 1 —4 days will kill many aquatic organisms (Wilson, 2014). 4 1 61 . A I During the monitoring event in October 2019, DO levels in the lakes ranged from 2.56 — 8.79 parts per million (ppm). The observed DO concentrations were normal and sufficient to sustain fish and other aquatic organisms in all lakes except Lake 15 which had a slightly low DO level of 2.56 ppm. The dissolved oxygen level in all lakes during previous monitoring events is shown in Figure 5, Appendix A. The DO levels in October 2019 were generally higher in the lakes when compared to the October 2018 DO levels except in Lakes 4, 6, 10, 14, 15, 17, 24 and 29. Phosphorus Phosphorus is usually not available in the environment. Although natural phosphorus levels in surface water bodies are very low, human sources or activities such as fertilizer application, sewage spills and soil erosion can overload lakes with available phosphorus. Excess phosphorus (even in very small amounts) introduced to a lake provides food for plants and algae and can increase the vegetation growth within a lake and have a negative impact on water quality. The October 2019 sampling results show undetectable levels of phosphorus in all of the CDD lakes. The phosphorus levels in all lakes have been consistently low or undetectable during all monitoring events since January 2017. The phosphorus level in all lakes during the last eight monitoring events is shown in Figure 6, Appendix A. Nitrogen Nitrogen is necessary for many natural biological processes. Excess nitrogen in the lakes can fuel the growth of excess algae or other undesirable plants. The nitrogen levels observed in October 2019 were in the normal to moderately high range for Florida lakes. Lakes 1-5, 7, 8, 10-16, 18-20, 22 and 26-29 were in the normal range with nitrogen levels ranging from 0.73 — 1.0 mg/L. Lakes 6, 9, 17, 21 and 23-25 were in the moderately high range of 1.1 — 1.2 mg/L. The total nitrogen level in all lakes during the last eight monitoring events is shown in Figure 7, Appendix A. 5 161 1 A l Chlorophyll a Chlorophyll a is an indicator of the amount of planktonic algae found in the water column. Elevated chlorophyll a levels are directly correlated with reduced water clarity, odor and the potential for algae blooms. Chlorophyll a values can be expected to rise during the warmer months. During the October 2019 sampling, the chlorophyll a values observed in all lakes, while typical for Florida lakes, are in the low range of 0.53 — 8.7 mg/m3. The chlorophyll a measurements in all lakes during the last eight monitoring events is shown in Figure 8, Appendix A. Salinity The salt concentration is usually expressed in parts per thousand (ppt) or parts per million (ppm). Water salinity based on dissolved salts classifies a water body into three categories: • Fresh water < 0.5 ppt • Brackish water 0.5-30 ppt • Saline water 30-50 ppt The salinity found in the CDD lakes is within the normal range for man-made freshwater ponds in this region of Florida. In October 2019, salinity was low (0.1 - 0.3 ppt) as expected and similar in all 29 lakes. The salinity measurements recorded in all lakes during the last eight monitoring events is shown in Figure 9, Appendix A. Conductivity Conductivity measures the capacity of water to conduct an electric current and indirectly measures the concentration of ionized substances in water. Approximately 80% of Florida lakes have conductivity between 90 and 1000 pS/cm (Hand, 2004). 6 1 61 9. Conductivity values during the October 2019 monitoring event ranged from 229 — 603 pS/cm. These values are in the normal range for man-made lakes in this region of Florida. The conductivity measurements recorded in all lakes during the last eight monitoring events is shown in Figure 10, Appendix A. Summary In summary, the October 2019 Water Quality Monitoring Event shows: • Lake temperatures were normal for the time of year. • pH values were very similar to the values from previous monitoring events, within the low to normal range for Florida lakes in this region. The pH range for the CDD lakes ranged from 6.0 to 7.0. • DO concentrations were normal and sufficient to sustain fish and other aquatic organisms in all lakes except Lake 15, which had a slightly low DO level of 2.56. • Phosphorus was not detected in any of the CDD lakes. • Nitrogen levels were similar to the previous monitoring events with normal to moderately high levels detected in all lakes. Nitrogen levels appear to be stable in the CDD lakes thus reducing the probability of algal growth and other undesirable species • Chlorophyll a concentrations in most lakes was relatively low. Low chlorophyll a levels indicate a low level of algae growth. • Salinity and conductivity in all lakes were normal for freshwater lakes in Florida and similar to the previous monitoring events. Salinity values were similar in all lakes with a value of 0.1 - 0.3 ppt. 7 1 61 1 A I CITATIONS Romie, Kenneth, Water Chemistry of Lakes in the Southwest Florida Water Management District, Resource Management Department, Southwest Florida Water Management District, February 2000. Wilson, P. Chris, Water Quality Notes: Dissolved Oxygen, document SL313, Soil and Water Science Department, OF/IFAS Extension. Original publication date December 2009. Revised August 2014. Hand, Joe, Typical Values for Water Quality Parameters for Florida's Lakes, Streams and Estuaries, Watershed Assessment Section, Bureau of Watershed Management Florida Department of Environmental Protection. October 2004. 8 161 9. A J. @bTh APPENDIX A Figures Heritage Bay CDD October 2019 Water Quality Monitoring Report Collier County, Florida 161 1 A I. LE...4.,,0 '..i.: i.. •• "-HERITAGE BAY / CDO BOUNDARYLN -, ',':*) ; ,,.,- ,.., •,k ; VVS SIVS . - 'VS SS VV.VVVSVSVS k 1 .- DDN1ROL STRUCTURE pin 041.13 i ._ _ .. .. — ,.. ,--c, -rPot: 51yau,t-,-, " 1.--LME #22 WETLAND '--., -fic3.0-t-Q.00a-,....-.....---..-__ _...,_-_-_______..c 1 - .-- VV2 P." ...„, , -. Iiiilffiliii-'- - I hi 42' RCP .,---LAKE 623 36' RCP ' ..... _.....„ •i . .. ,, _ ze Rep 36' RCP SV VV5_ _. ._. - - '.--:' Vi14._, . r - 38" RCP I: t_laT:410-60iicr_ „----_ -.. --- - VV ,= .7-"'-'2'.'•,-;---_,' i -'•• '-.4=1,_ , , --. -- - -- ' ' - •-•--------",,,-, 27 - --r 1 '''',.-`, '1,..':"L' I —..ri 1 1 ,t---...'';'-'... ''''''.--A."--'—'`. - Ir i --------- ,...-1, ,c,..„-_:;',, , ..,-- - .... ..--, LAI 10, ....-- - -- — -------,.--' p.usi-iousE - -1 - - ( --fta-----— -- 4 ) '.. . ' ' ''- 1krof4G .., , , - . j V--- "-- ' , 25 ' I L. -' , ..,.„. ...- ...,,___ _ . . ._..._ [ ittit„V. VS VSV-VS OLXS-VVS..555 if .I, - VJhE I, 42" RCP !....- ,..41WOCC411.--.............---_,_—_-_ _1 .K #2, ' _ ....1 1111111111111•111 IN. 1•••• M1101110.1 Mar oar 24R e 46" RCP Scale:NA CDD STORM WATER LAKE SYSTEM MAP Date 5/25/2017 t-....,,, HERITAGE BAY CDD FIGURE i @ Photo Date:NA Z1 .> SECTIONS 13&24,TOWNSHIP48 SOUTH,RANGE 26 EAST IA ' CI. Project No.H13603 , SECTIONS 18&19,TOWNSHIP 48 SOUTH,RANGE 27 EAST i Biologist AED GIS RCO COLLIER COUNTY,FLORIDA 161 1 A 1 , .. . . , ., , .am ,,-., . ,. , .. J F!ERItACF. W . Rcp UON1II .trniuctea C4W0 HQUNth4Rf 24.ACP Molt UNE /-CONTPOI_ STRUCTURE LSLg 3 9 .r ^ ' .4Y111Cli . lr 7, i hl .. �✓' V y L -_ � 1 b 'rnF � + 5,.. (' mac/ �� K L _s?"C7,- l } 0 '�►. 4 + „,,„ ;.,, f AL I i, _ :-4''''',"-'-'—'''''7".' ` y,, i j r "' CO4Tr oL 17PLCnnfte' 24'RCP 36' RCP p30o 34' RCF' CO Scale:NA CDD STORM WATER LAKE SYSTEM MAP WI Date:5/2 512 01 7 HERITAGE BAY CDD FIGURE 3 i( (r, /p Photo Date:NA Z — SECTIONS 13&24,TOWNSHIP 48 SOUTH,RANGE 26 EAST a `-J Project No.H13603 SECTIONS 18&10,TOWNSHIP 48 SOUTH,RANGE 27 EAST B f Bioiogist:AED GIS:RCO COLLIER COUNTY,FLORIDA a 161 1 A 1 . ...,::... ., : :„..:;...i.... , ...r....... ..:..);: ,...„......,... :. ... : rA4 ,;§ per,�.. ..„.-.:.,-,:„..,--„,.,.,„..,,:i....x4,.._,:. . .. ..,,-,...,..-...,..„,2,.....„...‘.:. ..,4:•. .-.... .. .....„, ...,..,..„,..:„.7...:.,_:,„.. ' ,- _ . .. . . . . • SAMPLING LOCATIONS � _ "� � ° �� • O . N 'q.t r+'� S2 M .err 3 th' ku LAKE ID "' ;. `. p • A y 41/ - ,....,.„.,-,-...,,, ,.:-..,...,;.:z.-::-,. ...,......;;,,i,........-;....:,_:_;,...._:•...,„.-.:...-:,:.-__..i.-. ....,,.4!„.4...ri,„..,74.7.,:::-... ,,,,,.-_, , ...,, . _ loilf...4 , s_, 4,41.kt,...s: _,, 1, _:.,,,:_-_ .....;...11t.,,,..„_.,:,.... .,........,.,;,.....!;...„:„..... ,. ....,. ,,..:::::,,,,. .., ,....,..„.,„ WO , ---- '7.- ----40 i.... -...f).51,;,c,..1-:*"';',,I,174"-':.--,i,„,*.li.314K- .yx' ,. -.' ..':, ..:si, , , , .,.....',',.4',,'':,:,,:f,.';','.;;',.,..,,..,.C;;,45.',T.:.. . '..,,, ,. '.'',''': . :.' ', ' irie„,..,41,.. ,.-1 ',4,-- Y gr^ !e f ".� ' may ,s=.6.s,iwA+ae�r,rr.._e.�.(, ,r-,��;pp 3OO `'"'10 "`� N„.-..,‘•_--,;:,..---.,....,,,--,-,;,--- -44: yyyya,.,,,^ ,�:S ] r APPROXIMATE 4' s ;►„ ) ¢ t • N e .x - PRO PERT IMATE BOUNDARY 1 r '•16 Itto: 0,, + 1., r • c• mac+ � €� � 3*, �'� A � ��,,7I ,-'>� .ir '„'^`--Aw �` e.�, � ^-'S �.l M' Y r ., c:r.1+k"w`J+R Y '` .+. Fj tS ,''-': A + ,.?„,,,,:73.,',"':':,..:":;:'-.:14'-':':.':"..!`' 1!:' A ja rr , t;, y. n ,2 t.,r.. { S', ,,i �r .4^� ' rf'11ir`}ryE '.at., '''� :.."0„,.....,.:, Q .---.4‘''' � ,tl'•F" a'J .-► ,® ..y, r 2i $$� rpt 0, f, 4 ,... .:4,-`' t,+' ,. t's`a^*' Y ,' W .. ... ,„,.,,op.--k , : _=,,, . .. • _, 4. - __,......._, ,i' '',,.. ..!_tlf. t.,eollf,.,,,,,..7.i: : ».'r ./ . . • .,�' ' t .> fctA y' •- r_ t' t— ' - - , -00,- ¢ F ' -6- ' j � 9 c' cc '. _ . .w 3 Scale:1"=1,500' LAKE SAMPLING LOCATIONS MAP /-1 / Date:5/16/2017 3 / (`J..+ Jul'- HERITAGE BAY CDD FIGURE t Photo Date:2015 SECTIONS 73&24,TOWNSHIP 48 SOUTH,RANGE 26 EAST Project No.H13603 w' SECTIONS 18 19,TOWNSHIP 48 SOUTH,RANGE 27 EAST 2 a Biologist:AED GIS:RCO 1�1 COLLIER COUNTY,FLORIDA 16 1 1 A ri I W cc D co a U..OOQ0 n ■ • zos x ,a..4'.., CD N 0 Z a ,.�## 1- e...sl._....,.2,.2..2... _.....n_,.�..�..�,2., 00 C u CO CO C_) Z LL ry w "' M ...40x1..°a°"` — M z LU 2. 1L F– II C O Z .�: .. N O 1 LL r1LL �„- W u)j L.r (7 H wU ai O w .� 2 = LL C' zOU i > _ CO Z I I—Q 0 ---....—..«..,.•..a.+,.,A�1ME 2 I D m a 2 n. E D H .. 4-- 0 z �..�=_..• m _...,_,__.ePS m 0 - Nicsi 1 el cn z 0 0 0 W CD 11111111011 $.. Or. zG 2 N N -4-0 � N .. - m ik ul v E, c moaa'm O O O O O O N O w m a ,� N U LU xo J x 161 1 A 1 , N. , 03 . „....n . Lu _., r.,., i,.,.. .. %-, N-I r-I r-I I 1Y 5, < ? O u°1. O < O s • • ■ A r, I ! F- Q Li, 9 1 Iai 1 4100101 n n o coAlig ry co a ry CO i j { wOS a 2 { LU W O 11 CO CI) D CI co_le I I�S•orl . ry Z V OO camiticommontsomitiostout w aw Cx, 2 m u) r W k I c;7�R" �' I a. 4 ¢OO (9 a �- w D w N w O ,._ ,c;.xg. of ao > = w J LL O o I Q C7 z E reeeu 2 E war. Z 0 Cl) „ a M 12 H V 7 IrI k m c.l ..191.1.11,11.1816.1.1111.111111101 (n i O U 1 1 , W IMLR simemmom in to ■miiimi.me..m. o ate W =o Z v t N v c � �' o6. o 1 be d 't srwmoawxv- N IW 1 tics moa o = I x CL G 161 1 A I w Er ,_ i', N. 03 00 01 01 M ID 0.1.9 a ;4. 2o L o a o U. 111 • 1031IINg I r a �� + v w �.,. �lalllall�llaesae€ r h Lu o Z cod E i a w o. n C II (i) j ( v Q CI TCS IA 05 .13 y1 ..,.�... w a z 0 LL E O � FD E ,�.rd , r p Q a 0 W t w, p s LU-I GJ p cn D CO -4 •m Z O ariosroar. P.. U LIJI CO , (7 in a,jC3 cD o z d =co m cs. o Q N ro 4t mss-c-• N N N O O Ino aam x _o 0 0 8 o g oI -2 pi .i ti eo e v N O a NOW o a i CL 3 1 61 1 A I. w _. 1---.-.-_-- r r r, co CO 01 m - co c a O 0 O a O CD I Ig cn I I t w a0 N W I- '2' n 7 m O cn C.) r (f) CO Tal - Z a o ry W v=i W CC 0 c : GT To Q ' N Q o W I- co E , 2 o �E co MI ZOU OJ F uyy- o D >"' N m CK ZI16 - OW D m ' = aO a ¢ O W r LaiIxco W 1 E V. J O d z 00 E W g ' 0 1 E .. L 2 Z Q O C. 1_ " '9 2 cn a_ • H D S O I � 0 cn O. M o j I-- N 1III w I co I CO O o U U.1 co Im I I - I r 1 O CD e N Z '''i J N 6 =0 en Z .-8 N O o o '0 0 ( I ! noaL'm x 1 I I ,-. O'Zi I:2 Ir*: u m q m "I '+ o '.. 1 o 0 0 0 0 o •d a Rill J t. a 161 1 A I _ _IN .— � � Ili ce ,li III LT m I- 1 11 N (n Q IL r- ......mo N ry ILI CD N Z C _ __ n I-- ID -j0 0 NCO Enc 71.1 E .,�, ...stomess W d I 0 0 N 2 z w 0 .,�.. 1:t 0 cCI) a N Q —1 ,...,.......{ N w 0,6 a E ❑ 0 2 c..) .ssrw.�. ry Z ❑ Z O Cq N W U 2- II _ 0 LL C7 QU LIM I 3) cs reg N O m M Z Ct W > F a ap $ ^ate Z F- w re _I K m w W N_ N •ilaviriesamme < _ W J 1 O ZOU I E ;:. _. OI_ C E MM CO I x '0 > O2 1 `----+ I. QoI : ii1 CI 4.0 I I z D U Io '"'•"111/915111101002 N Ied N ch I z 0 ..91RIMINIMINBOali I=U ti 1 n g I h I muniesastar N o I 1 O 7 .-J N c v x p I .maltIMMEMPRIMIS''. Z iv N - II p o N 2 N a L O` O N ❑ d D. 7] ui I ry 1 IT. ry !— —+— ---._ _ Io in a m OR1 _.. :_i ,v,.........,-)), O.' 161 1 A 1 t , , cc 00 ... .., u.. ,„ ._, , , 7, ._, 1 . n 7 co sR ' 0 o ¢ o 0 ■ ■ d ■ a M LT. j ' I r yi n 1 n N 0 ' kj N Z 1 ] (./) CO IZ a — W = 2 cnZ C I .. m W " ? 0 o „i LLII -a 0 " Q 0 00 �5 I o J u F 03 w E 0, 0 co 0 I p g � E I 03 (Xrecow O .=4 .-i O W NJ N - W O 11 _.. _ J C9 y 5.' n -- Z U 7 �;4 U2 �, cu I U L E Z Q. a O O I * _q m t g I- N 0.5M _M CO O H co 1 1 010 `Milt o 2 N a 0 101.40.00,000 CP 3- .al N v =0 Zm191 I ^ vt#5a ' tel " to maam 52o i ' 410t - .) 1-- I --1 1 1 -1--- , 12 H F. F. F. N O03b d N 0 (3 QIN a. pip n a v E V 161 1 A In a —.. W N. N _ N 2 CO Ch 4 a g o LL o a o r ■ ■ w ■ as 11 1su-y1:W.-..... ..Mr.r.r ry H .� a N Lu N I 111116111111.11.11811.1111.111111.1"1"1" w F- Y O. r t rKI' O I c ismotememppensimenatemompgco a o Pl ., a a u F— w a) Z z m C _ N UJ Asea. mire,'. I, W of 06 Z 1,1Q O O \\I !iiiiiirsurimairrieremommemem � PI uj ❑ zw U DO 00 LLJC) w Za ¢o _ W 1. ww _ . - CO w N �Yitl p 111 z 0 Q > o D co ,�. ;, -1 0 a Z O ghee F ry v N N e,.....anw._vvawmc......eacvA..., H (n 0 waimosimpIU. w Yes. :.-J: Co 01 00 . 111111.11 0 m 0 �e�.�- vi ao Z m J N S m Q •-• =❑ - 0 y m�wa._.}.... 01 ! 2O N O .a..........----..,....—.........�,�....-. U N L S O o rnoaa'm 1 v1 a Ln m u, n iizi l..4- d o c o 0 0o 00 -"V 1,,,Fit. Mist C a a. VI a 1 61 1 A 1 W Ce ,. N N 03 CO cr, a 0 0 N Or I 1,• •i' o LL o a o LL. • ■ w + rn QN w co N .i _ w C9 Fo N z H m a m C Z LLJ 0 pi CO W 0 cc OZO >- V O_, Artemessonsiminimummulemek > mw� co Z co n F w(3 Z WNCC w U �C.) :° LLJ p > 2 f.., ,00 J co .a • • a U z 0 U N k91�¢1Ywv .6 >. �i ®lel1011lRSl ' � N- p O H CO U m I co 0 In 2 I�RRlAII�� iri v 0• I coI N Z m Q JCC' p t OI 0. '%4 ti O 0 n 0 0 0 0 00 00 N c o r (2 c ` LIN c ... 3 8 161 1 A 1 @ ° Th APPENDIX B Photographs of Sampling Locations Heritage Bay CDD October 2019 Water Quality Monitoring Report Collier County, Florida 161 1 A 1 ,, 1,'' ., Lake 1 4 i, } f ,. 'i.D .-dp t 4 ` �: . - ''Lake 2 tw 49* ...k-`,0ea , e .cA 4., s.:t .0,hh s, t _ ''.':e5;‘,,,,-,„.7,-,,-.1,, , ' Lake 3 A' n . Lake 4 1 . '.?!...,...F,-,,,,,,z:-,;-:,.:,,;:t., ;% g ,�.\ auk g f'`+,Y'u�r�% .,,, ,. .2 Scale NA /� PHOTOGRAPHS gDate:11/19/2019 /L/ \`\1 HERITAGE BAY CDD EXHIBIT Photo Date 10/2019 SECTIONS 13&24,TOWNSHIP 48 SOUTH,RANGE 26 EAST& w/ Project No.H13610.1 19,TOWNSHIP 48 SOUTH,RANGE 27 EAST B Biologist:DAL GIS:MGO N SECTIONS 18&COLLIER COUNTY,FLORIDA 161 1 A I. . .. s, „.„.., . ..... . . _. a .. .. Lake 5 s *� t 1. `" ,.V„,-- „,,-.,„,„,A-'-p- .-' .7Z-r-..--. ,;•-r`r ,:„.',” • . - v._°"-?:itez,t) l'e*4 it.- ' • ' .., _,--iti- •V'11( 1 'kf.�L. ,tom .. - T:, t X�Icw � , i, ... . -. s , %4 , Lake 6 r ;, n y: r , 'Mt Yrti Lake 7 '1« ., Lake 8 z • '°" .,e 13 g 9 ii Scaie:NALA PHOTOGRAPHS DatePhoto:11/1912019Date:10!2019 ,„., HERITAGE BAY CDD EXHIBIT / a �� SECTIONS 13&24 TOWNSHIP 48 SOUTH,RANGE 26 EAST& B-2 SECTIONS 18& a Project No.H13610.1 w' 19,TOWNSHIP 48 SOUTH,RANGE 27 EAST Biologist DAL GIS:MGO N COLLIER COUNTY,FLORIDA 161 1 A 1 '� t1 Lake 9 • w Sf • a + .'.�''•,ms .` r`. rt Lake 10t Sy*l'1� k • Lake 11 ,r , Lake 12 1 0 #t �, • ,. � t 4 �t+, a1'�' , ' , ,„ ? � 4 Scale:NA n PHOTOGRAPHS Date.11/19/2019 [/�\ HERITAGE BAY CDD EXHIBIT t Photo Date.10/2019 Project NoH13610.1 gr.° SECTIONS 1318&24,19TOWNSHIP P 4848 SOUTH, SOUTHRANGERANGE 2276 EASTEAST& B_3 . , , Biologist,DAL GIS:MGO N COLLIER COUNTY,FLORIDA 161 1 A 1 .. .. , .. 7, .. „,, Lake 13 ,:fin @ . kx, >.b 9f + ! n y Lake 14 4 •q Six • +1« ' .07'. *'sem.-. F -e-74,,,..; . t ' • •, •w ) -A 41 r+•.;• • I A uaH % y -.1104' F 0s Lake 15 ear :i f•••....i' . Lake 16 A 1 o Scale.NA A-\\ PHOTOGRAPHS g Date:11/19/2019 // HERITAGE BAY CDD EXHIBIT PTh Photo Date:10/2019 Project No.H13610 1 N SECTIONS 13&24,TOWNSHIP 48 SOUTH,RANGE 26 EAST& SECTIONS 18&19,TOWNSHIP 48 SOUTH,RANGE 27 EAST B-4 Biologist:DAL GIS:MGO COLLIER COUNTY,FLORIDA 161 1 A . ritakiiiiiiAlatafthe 4,1'4 It.";‘`:4i; Lake 17 S tz '• ' fe � ri iyL ' 1� 'fr. �� Vd *p � R \n Lake 18 -- -,- 's 4r- Lake19 • • 4 .Ad SPA./�; • _ w a x.e, Lake 20 • Scale:NA PHOTOGRAPHS Date:11/19/2019 HERITAGE BAY CDD EXHIBIT ( 'L JLI Photo Date.10/2019 SECTIONS 13&24,TOWNSHIP 48 SOUTH,RANGE 26 EAST& ��.JJJ LJ Project No.H13610.1 N SECTIONS 18&19,TOWNSHIP 48 SOUTH,RANGE 27 EAST B-5 Biologist:DAL GIS:MGO COLLIER COUNTY,FLORIDA 1 61 1 A 1 ... , __ . .. Lake 21 r illmoosk ,,,,,,--...,;-,,.,:1*.f., .. :"Ii. r. 7 '4'y� Vii, .--* : '''-'.-411"-#4"cyr -ti, - • - '" wiliiii_liwiiiiiiiiiwii Lake 22 ; 441001 ill a, 'iGN( spy 1141( .:. >..a. .,f R . Lake 23 .✓, d *. +r5 Pf A, t _ $14$!4‘. !kit i q 1-., R , Lake 24 14 Scale:NA PHOTOGRAPHS Date:11/19/2019AN HERITAGE BAY CDD EXHIBIT 3 Photo Date:10/2019 gp SECTIONS 13&24,TOWNSHIP 48 SOUTH,RANGE 26 EAST R Project No.H13810,1 SECTIONS 18 8 19,TOWNSHIP 48 SOUTH,RANGE 27 EAST B-6 E Biologist:DAL G:S MGO COLLIER COUNTY,FLORIDA 1 61 1 A 1 1 , 1 t.r.,IP!g/tar,A;000.0:row,,,0,,. • S i ls+r•+v '., °; ,,m., z , , Lake 25 st. * " ' F leti �.yi�..•�{ ,t� ..1, x�„t,c F'• .,, .,*,.... „. , ...,. ,. .. _ , ,..,, r 4 L ; S Lake 26 ,g `, xfr r., t 4 -:,:A.45:-..,-.. J t.• 41 Y! r _ `a ,. - - ,„....,,,;•-t,,..to:,:', 1' afro � i .,�... y..`yam•, ."L ,• .-''�, "n'!g9 .;kF . • '44,'a ''tf'''' '''''' '4111101t,• • ' " ' '.','...''''4'' ':::' roo 4,-,:-..• c-- 1 Lake 27 ` Lake 28 ii ii- ".,,4 .,�".:•+...-.rT1Q.-._•V'lM�'. �.:. .yam'. �x' 9 -,1t-;- T .. Thr^' :. `� Y�5 ,' M'i r^ h ` _ . • '-'0, f,"':‘ w Lake 29' , ` a 0 c .. £ P-/ 41._ i 161 IA 1 RESOLUTION NO.2020-2 A RESOLUTION OF THE BOARD OF SUPERVISORS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT ESTABLISHING A POLICY AND PROCEDURE FOR CERTAIN MAINTENANCE OR REPAIR CONTRACTS, INCLUDING IN AN EMERGENCY SITUATION; AUTHORIZING THE DISTRICT MANAGER TO EXECUTE CERTAIN MAINTENANCE OR REPAIR CONTRACTS; PROVIDING FOR PRESENTATION OF MAINTENANCE OR REPAIR CONTRACTS APPROVED PURSUANT TO THIS POLICY AND PROCEDURE FOR INFORMATIONAL PURPOSES TO THE BOARD OF SUPERVISORS; PROVIDING FOR CONFLICTS, PROVIDING FOR SEVERABILITY AND PROVIDING AN EFFECTIVE DATE. WHEREAS,Heritage Bay Community Development District(the"District")is organized for purposes which include ownership and operation of certain public infrastructure within or benefiting the community known generally as Heritage Bay;and WHEREAS, throughout the year, the District encounters various instances where the facilities or infrastructure of the District require prompt maintenance or repair;and WHEREAS, it is not practical, expeditious or economical to hold meetings of the Board of Supervisors(the"Board")each time a certain maintenance or repair issue occurs;and WHEREAS, it is in the best interest of the District to ensure prompt and timely maintenance and repair of its facilities;and WHEREAS,the Board of Supervisors desires to establish updated policies and procedures for the District to allow the District Manager to carry out certain maintenance or repair items in an expeditious manner. NOW,THEREFORE,BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT: Section 1. Recitals. The foregoing recitals are true, correct and hereby incorporated as the findings of the Board. Section 2. District Manager Authority. The District Manager is designated the authority to enter into contracts for the maintenance or repair of District facilities or infrastructure under the following circumstances: (i) the maintenance or repair cost will not exceed $ for the subject maintenance or repair event; (ii) the total maintenance or repair cost paid to any one contractor or maintenance or repair provider under this policy will not exceed $ in the aggregate (including the subject maintenance or repair event) during the then-current fiscal year 1 161 IA 1 of the District;and(iii) such proposed maintenance or repair cost falls within an approved budget line-item of the District's budget. Subject to the requirements herein, the District Manager is designated by the District, and authorized by the District, to carry out this policy and procedure and to execute such documents as necessary to accomplish the same. Section 3. Emergency Expenditures. The District Manager is further designated the authority to enter into contracts for the maintenance or repair of District facilities or infrastructure if there is an emergency situation such that the District Manager believes the repair or maintenance is necessary to prevent a significant interruption or suspension of the District's services or otherwise necessary for the preservation and safety of persons or property. For purposes of this Section, the contract for maintenance or repair shall only be to the extent necessary to prevent or abate the emergency and any such contract shall be subject to the prior written approval of either the Chairman (or the Vice Chairman in the Chairman's absence). Subject to the requirements herein,the District Manager is designated by the District, and authorized by the District, to carry out this policy and procedure and to execute such documents as necessary to accomplish the same. Section 4. Placement in Board Agenda Packet. A copy of any maintenance or repair contract approved pursuant to Section 2 or Section 3 of this Resolution shall be presented to the Board for informational purposes only at its next regularly scheduled meeting following said approval; provided,however,that any failure to present said contract shall not affect the validity or implementation of this Resolution. Section 5. Future Amendments. These policies and procedures shall stay in full force and effect until such time as the Board may amend or rescind the same. Section 6. Severability. Should any sentence, section, clause, part or provision of this Resolution be declared by a court of competent jurisdiction to be invalid,the same shall not affect the validity of this Resolution as a whole,or any part thereof,other than the part declared invalid. Section 7. Conflicts. All Sections or parts of Sections of any Resolutions or actions of the Board in conflict are hereby repealed to the extent of such conflict. Section S. Effective Date. This Resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed. PASSED in Public Session of the Board of Supervisors of Heritage Bay Community Development District,this 30th day of January,2020. Attest: HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT Justin.Faircloth, Secretary Edwin Hubbard,Chairman 2 1 61 1 A 1 Lake &Wetland Y j MANAGEMENT HERITAGE BAY CDD LAKES INSPECTION REPORT November 25, 2019 Mr. Justin Faircloth Heritage Bay Community Development District c/o Inframark Management Services Justin.faircloth@inframark.com 5911 Country Lakes Drive (239) 245-7118 Office Fort Myers, Florida 33905 (239) 245-7120 Fax Below are my observations noted on Saturday, November 22nd: Lake 1 - Minimal dying pondweed, healthy littorals, gator spotted Lake 2 - No issues noted, healthy littorals Lake 3 - Spatterdock still noted, ground crew will attempt to remove it next visit Lake 4 - Limnophila noted, treated, the submerged is dead and what is emerging on the shelve will die by itself. yp� 9P8'g rpKy t'"s �y t �s b 4 d , ter`. - ti r,-. ^kdk ,:_ � i t,.,.._ - --,-.':.',„„1 : -.--i, , _ ' -:,'1". - - ". ,.' ,,,i, A .,,-;.:.';',,.',".v.:',':%.,;.- it'''' --il ,k,, .;„-.1k*". ..1+ 'p ,x, „het".' ,t ° -4.,;).,'''‘" .L:. syr s, r .�? 'fir y Y" ,y£ - * ,.a `'y.�t + 1S^. M., Lake 5 - Dying pondweed by bridge, overall looking great, arrowhead growing Lake 6 - Hydrilla noted, street side, dying pondweed condo side, will treat next visit Lake 7 - Dying pondweed along littorals, healthy overall Lake 8 - Algae/dying pondweed along littorals Lake 9- Algae along littorals on home side, will treat next visit ;;;;4 , t f 1 61 1 A 1 Lake 10 - Minimal algae along littorals, washouts getting worse Lake 11 - No issues noted, healthy littorals Lake 12 - Chara noted, dying pondweed, will treat next visit Lake 13 - Dying pondweed patch, healthy littorals ! % Lake 14 - Dying pondweed, healthy littorals Lake 15 - Minimal chars, healthy overall Lake 16 - No issues noted Lake 17 - No issues noted Lake 18 No issues noted Lake 19 - Minimal dying pondweed, looks great overall Lake 20 - Dying pondweed, minimal torpedo grass on condo side. Dying pondweed on south side of lake Lake 21 - Minimal chara noted, healthy overall, spike rush looking great Lake 22 - No issues noted. Lake 23 - No issues noted. Lake 24 - Minimal algae along littorals, chara noted, will treat next visit 161 1 A Lake 25 - Minimal algae noted, healthy littorals • s) 'fir '`sem • . Lake 26 - No issues noted. Lake 27 - No issues noted Lake 28 - No issues noted Lake 29 - No issues noted Lake 30A - Dying pondweed along home side, will harvest next truxor visit. Torpedo grass noted on rip rap outfall by home side. • k o 4-0 1 Lake 30B - New treatment area looks clear of pondweed, bridge clear of pondweed. 161 1 A 9. Summary: Dying pondweed was the main issues I noted, it will clear in all lakes except 30A where we need to harvest it by the homes side. We will focus on this area next time we come with the truxor. Overall the community looks great. 161 1 A 1 Lake &Wetland \� ' MANAGEMENT HERITAGE BAY CDD LAKES INSPECTION REPORT January 27, 2020 Mr. Justin Faircloth Heritage Bay Community Development District c/o Inframark Management Services Justin.faircloth@inframark.com 5911 Country Lakes Drive (239) 245-7118 Office Fort Myers, Florida 33905 (239) 245-7120 Fax Below are my observations noted on Friday, January 24th: Lake 1 - No issues noted Lake 2 - No issues noted Lake 3 - No issues noted - Spatterdock finally treated, will decompose Lake 4 - No issues noted, minimal torpedo grass noted. New littorals are growing and getting thicker. r tk,, � 1 , r, O Q L / - le ,.,,+ �. %�j J,�'�i '� + = �A { ' w,r. +I .tea i I I„ , u :�41",", 1 1,"Yilt. ,',,, ',7",-"":.:.i''''''!..-i.t. ftl''..0,,4:41.1,4,t`-'4.-'''.7.1:1 1"-",'lir , Lake 5 - Pondweed noted, tech treated 1/24 Lake 6 - Pondweed noted, tech treated 1/24 Lake 7 - Minimal pondweed, very clean overall Lake 8 - No issues noted Lake 9 - No issues noted Lake 10 - No issues noted, healthy littorals 161 1 A I, Lake 11 - No issues noted Lake 12 - Dead Pondweed, clean overall Lake 13 - No issues noted Lake 14 - Pondweed at north side of pond, will advise tech Lake 15 - Pondweed at south side of pond, will advice tech ` �< ., �- " te � x +a': r:�� r E I' s„ -,;51„-z. ti. } y ` + Y 4"' *--'---,,,,:„...}.4c„,4*. ti- ,-fi sY '.1 Lam"' f 4: r' � r v`.K az`, '4j' . ��s�:c:,� ,,*tel Z.g- � se-42,;;7;VOI:15 E-SIAA4 '7"'-,.. .1.:,;..,:;‘, ', ''-' i `"),..Atts ,,1 Lake 16 - Pondweed at south side of pond, will advice tech Lake 17 - No issues noted Lake 18 - No issues noted Lake 19 - Planktonic on south side of lake, will advise tech , Lei �g - . ^•b _ '{"�.� � `..et � yam''q�+„w y4 s� T ti x 4 Lake 20 - Pondweed noted on condo side, will advice tech 161 1 A 1 ,..--•;.: ,..„:.,, ,...,,,,.,.. �a� w �ES,2 a ,I a^ y n g 4 ,r. Lake 21 - No issues noted Lake 22 - No issues noted Lake 23 - No issues noted Lake 24 - No issues noted Lake 25 - No issues noted Lake 26 - No issues noted. Lake 27 - No issues noted Lake 28 - Hydrilla noted, will advise tech 1 5 L : i,y xO °"a, 411 tx 9�T�� y1i 1; i, t -. Y iP � i J3v y 46. , 1,,..„:. '%',',4•,,,._.. ,.: ' ;A: C'l 444, r,,-.,',,„.r.zt: . ,. s 141 Lake 29 - No issues noted Lake 30A - Pondweed noted, tech treated 1/23/20 Lake 30B - Pondweed noted by boat launch and under bridge, tech treated 1/23/20 16L 1 A 1 .... .., , ,. .„.... . ..„. , , _ . „, ,., . .. ..,,, . „-,-.4„.„,,„ , „.. , ., ,.-,,,,--, ,, . ...::::,-, ,.„.. I., ,,.,-i, •:,:,,,,,,,-„,1!--.;;;:p-,..'•:i,..i:,---,, !,,,,,,,,.-,,,;..,-:,:•,,,,,.:'-',I „ .. $- h3.4,......,‘,,,.....,„ •,.., ,.- ,,,,,.-., -,1 �M#S m rte. " '-'*.g.:::-'..-=''.1,,,,?: ; sf � a i °` Summary: The community waterways still look great, minimal issues. Water levels are pretty low now. We will be back harvesting the dead pondweed on 30A and 30B in the next few days. 161 1 A I. Lake Management-Wetland&Preserve Maintenance La It a &Wet 1 a n d Erosion Restoration-Mosquito&Midge Larvae Control Algae&Aquatic Weed Control -Native Planting MANAGEMENT Water Testing&Analysis-Fountains&Aerators ►,`, '+ ,,,� SERVICE& INSPECTION REPORT Customer: /' '7� 2 Account#: r'so?6 Date: /0/22//9 Technician:___ Yrt g . .73 c Territory: /V ..61^ . . Weather Conditions: 7.A"-' °LAKE MANAGEMENT ❑ ALGAE CONTROL Lake(s)#: ❑9RASSES&EMERGENTS Lake(s)#: SUBMERSED AQUATICS Lake(s)#: ,,?. a ail ❑ F GATING PLANTS Lake(s)#: INSPECTION Lake(s)#: gzi- i-' '.i ® DEBRIS Lake(s)#:-----_--.------------,-_--. Water Test Results(Combined Average) Temperature °F ID HIGH El AVERAGE El LOW Dissolved Oxygen ppm D HIGH ❑AVERAGE D LOW pH reading - -- ❑ACID 0 NEUTRAL D BASE Water Clarity ❑GOOD ❑ FAIR El POOR Water Level El HIGH p AVERAGE ❑ LOW 0 LITTORAL SHELF SHELVES#: El SHORELINE GRASSES&EMERGENTS ❑HERBICIDE TREATMENT [] DEBRIS REMOVAL ❑ FLOATING PLANTS 0 MANUAL REMOVAL ❑ INVASIVE/EXOTIC SPECIES 0 INSPECTION Q UPLAND/WETLAND PRESERVE PRESERVE(S)#: _..__--__________—__—_ O INVASIVE/EXOTIC SPECIES 0 HERBICIDE TREATMENT [] DEBRIS REMOVAL ❑GRASSES ❑MANUAL REMOVAL (=WINES ❑INSPECTION Q MOSQUITO/MIDGE LARVAE CONTROL LAKE(S) #: ❑INSECTICIDE TREATMENT 0 INSPECTION Comments: / q>c"r: 74.,&yr"pp j.�c, /-,-�A✓r�/r>-rz,.,..__..ri-a,-) Tfr-3-7' ei/no�-�c4vg% /`o4,,9W VP / 'D/Iru4 . `1.--'ffi` oto+.v/,..__ 7 - aJ O D A e. i�z:J- __ 75. - -- - - FISH&WILDLIFE OBSERVATIONS FISH: 0 Bass OBream 0 Catfish 0 Grass carp O Tilapia O Mosquitofish 0 Shad BIRDS: 0 Raptor °Duck 0 Wood Stork 0 Shorebird 0 Wading bird 0 Songbird 0 Vulture REPTILES: O Alligator °Snake O Turtle O Tortoise O Lizard O AMPHIBIANS O INSECTS INVASIVE/EXOTIC PLANTS NOTED °Brazilian pepper0Melaleuca OPennywort OBischofia 0 Earleaf Acacia °Australianpine°Shoebutton °Sedge OClimbingFern °Air potato OTorpedograss °AzolIa 0Salvinia ODowny rose myrtle Ciava plum °Floating Hearts °Lantana OHydrilla OHygrophilia OWater Lettuce OWater hyacinth°Cattail °Primrose OAlligatorweed NATIVE PLANTS NOTED °Cypress O Wax Myrtle OFL Pine °Red Maple O Waterlily °Mangrove OPond Apple O Oak 0Cocoplum O Bulrush °Blue flag iris °Strangler fig O Arrowhead OPickerelweed °Thalia O Palms °Golden CannaOSpikerush OButtonbush 0Eelgrass OCordgrass OFakahatcheegrassOSpatterdock 0 Ferns 0 Baby tears 0 Naiad OChara °Duckweed 0 Bladderwort OPondweed °Slenderspikerush0 Bacopa Other species noted/comments: www.lakeandwetland.com Rev 07/23/14 Form#348D 161 1 A 1 Lake Management-Wetland&Preserve Maintenance *Lake e &wetland Erosion Restoration-Mosquito&Midge Larvae Control Algae&Aquatic Weed Control -Native Planting � MANAGEMENT Water Testing&Analysis-Fountains&Aerators SERVICE& INSPECTION REPORT Customer:-..../0-61171-467 B Account#: Ai-26- Date:__./7/o//9_ Technician: _. _ ,ei - /9`/ _ Territory:-__A/'}j'4,1 Weather Conditions: , tfivV a LAKE MANAGEMENT ❑ ALGAE CONTROL Lake(s)#:_________ p RASSES&EMERGENTS Lake(s)# _......... SUBMERSED AQUATICS Lake(s)# ." p FLOATING PLANTS Lake(s)#: -.-. —___ ___ ❑ INSPECTION Lake(s)#: ❑ DEBRIS Lake(s)#: __ Water Test Results(Combined Average) Temperature °F DHIGH 0 AVERAGE 0 LOW Dissolved Oxygen ppm 0 HIGH 0 AVERAGE 0 LOW pH reading __ 0 ACID 0 NEUTRAL 0 BASE Water Clarity 0 GOOD p FAIR 0 POOR Water Level 0 HIGH 0 AVERAGE 0 LOW LITTORAL SHELF SHELVES#:----.____._.__.__------_--_--.--_-----.----.__-_. ❑ SHORELINE GRASSES& EMERGENTS ❑HERBICIDE TREATMENT ❑ DEBRIS REMOVAL ❑ FLOATING PLANTS 0 MANUAL REMOVAL ❑ INVASIVE/EXOTIC SPECIES Q INSPECTION 0 UPLAND/WETLAND PRESERVE PRESERVE(S)#: -__, _.____ _ ❑INVASIVE/EXOTIC SPECIES 0 HERBICIDE TREATMENT ❑ DEBRIS REMOVAL 0 GRASSES 0 MANUAL REMOVAL ❑VINES ❑INSPECTION 0 MOSQUITO/MIDGE LARVAE CONTROL LAKE(S)#:______-___ ❑INSECTICIDE TREATMENT 0 INSPECTION Comments: /`moi'. / '37m ":0,(N ,/v.0 wr� /'F r'.--.'gtlow/J_ i0 .-.2,0 d `1-- FISH&WILDLIFE OBSERVATIONS FISH: 0 Bass °Bream O Catfish ()Grass carp OTilapia OMosquitofish O Shad BIRDS: 0 Raptor °Duck 0 Wood Stork 0 Shorebird 0 Wading bird 0 Songbird 0 Vulture REPTILES; O Alligator °Snake O Turtle °Tortoise O Lizard O AMPHIBIANS O INSECTS INVASIVE/EXOTIC PLANTS NOTED ()Brazilian pepper OMelaleuca OPennywort OBischofia OEarleaf Acacia ()Australian pine OShoebutton °Sedge ()Climbing Fern °Air potato OTorpedograss OAzolla OSalvinia ODowny rose myrtle°Java plum °Floating Hearts °Lantana OHydrilla OHygrophilia OWater Lettuce °Water hyacinth°Cattail °Primrose OAiligatorweed NATIVE PLANTS NOTED °Cypress °Wax Myrtle OFLPine ()Red Maple 0 Waterlily ()Mangrove °Pond Apple ()Oak OCocoplum °Bulrush °Blue flag iris °Stranglerfig ()Arrowhead OPickerelweed ()Thalia (Palms ()Golden Canna()Spikerush OButtonbush 0Felgrass 0 Cordgrass OFakahatcheegrass OSpatterdock 0 Ferns 0 Baby tears 0 Naiad 0 Chara 0 Duckweed 0 Bladderwort 0Pondweed 0 Slender spikerush 0 Bacopa Other species noted/comments:_ _ m www.lakeandwetland®com — Rev 07/23/14 Form F 398D 161 1 A Lake Management-Wetland&Preserve Maintenance *Lake & Wet 1 a n d Erosion Restoration-Mosquito&Midge Larvae Control Algae&Aquatic Weed Control -Native Planting MANAGEMENT Water Testing&Analysis-Fountains&Aerators ''....1,' SERVICE&INSPECTION REPORT Customer: _ x�'T r- 5 Account#: /S-2,�"" Date: ////t; .'� � '�/ Technician:----__----_/7i vet /A.-'! Territory: /V er) Weather Conditions: CLO rr% i 0 LAKE N NAGEMENT 17ELGAE CONTROL Lake(s)#: / . riat9RASSES&EMERGENTS Lake(s)#: 30-9 :30.8 SUBMERSED AQUATICS Lake(s)#: '. 7, tr,Iz, ' ' L __....__................ (J FLOATING PLANTS Lake(s)#:__.. El INSPECTION Lake(s)#: O DEBRIS Lake(s)#: Water Test Results(Combined Average) Temperature __ __.__°F 0 HIGH ElAVERAGE 0 LOW Dissolved Oxygen ___ _._.ppm 0 HIGH 0 AVERAGE 0 LOW pH reading 0 ACID 0 NEUTRAL 0 BASE Water Clarity 0 GOOD 0 FAIR 0 POOR Water Level _ 0 HIGH ❑ AVERAGE 0 LOW O LITTORAL SHELF SHELVES#: ❑ SHORELINE GRASSES&EMERGENTS ❑HERBICIDE TREATMENT E] DEBRIS REMOVAL ❑ FLOATING PLANTS 0 MANUAL REMOVAL ❑ INVASIVE/EXOTIC SPECIES El INSPECTION • UPLAND/WETLAND PRESERVE PRESERVE(S)#: O INVASIVE/EXOTIC SPECIES 0 HERBICIDE TREATMENT Ll DEBRIS REMOVAL ❑GRASSES 0 MANUAL REMOVAL 0 VINES ❑INSPECTION MOSQUITO/MIDGE LARVAE CONTROL LAKE(S)#:- 0INSECTICIDE TREATMENT 0 INSPECTION Comments: 4P-,'1 7414.-%37-6) 02 476, CUledfjt2T XIAl,t/OJ/f29�--.f� l' / t'# 1� /rd/r, sfj .47 ' 4 714- /9ctIPe- ro - RO .') /-:--04 epi gFrvt.75_+ FISH&WILDLIFE OBSERVATIONS _ FISH: °Bass °Bream O Catfish O Grass carp O Tilapia O Mosquitofish O Shad BIRDS: 0 Raptor ODuck 0 Wood Stork 0 Shorebird 0 Wading bird 0 Songbird C)Vulture REPTILES: O Alligator °Snake O Turtle O Tortoise O Lizard °AMPHIBIANS 0 INSECTS INVASIVE/EXOTIC PLANTS NOTED °Brazilian pepper OMelaleuca OPennywort OBischofia OEarleaf Acacia ()Australian pine QShoebutton °Sedge QClimbing Fern °Air potato OTorpedograss OAzolla OSalvinia ODownyrose myrtle°Java plum °Floating Hearts °Lantana 0 Hydrilla OHygrophilia OWaterLettuce OWaterhyacinth OCattail °Primrose OAlligatorweed NATIVE PLANTS NOTED °Cypress O Wax Myrtle OFL Pine °Red Maple O Waterlily °Mangrove OPond Apple °Oak OCocoplum 0 Bulrush OBlue flag iris °Strangler fig 0 Arrowhead OPickerelweed °Thalia 0 Palms °GoldenCannaOSpikerush OButtonbush 0 Eelgrass 0 Cordgrass OFakahatcheegrassOSpatterdock 0 Ferns ()Baby tears 0 Naiad OChara °Duckweed • 0 Bladderwort 0 Pondweed ()Slender spikerush 0 Bacopa Other species noted/comments:.._.__.____._-._ wwwlakeandwetland.com Rev 07/23/14 Form 4 3980 161 1 A I. p '[ j }} Lake Management-Wetland&Preserve Maintenance *Lake & V V e t 1 a n d Erosion Restoration-Mosquito&Midge Larvae Control Algae&Aquatic Weed Control -Native Planting �� MANAGEMENT Water Testing&Analysis-Fountains&Aerators —�'� SERVICE& INSPECTION REPORT Customer: / -72`9- e`_--, e3y Account#: /v---'2v-' Date: /009__ Technician: "714,476 ,IyArl _..� Territory: . -- Weather Conditions: u 40 LAKE M AGEMENT GAE CONTROL Lake(s)#: 9_.— ASSES&EMERGENTS Lake(s)#: c.214 SUBMERSED AQUATICS Lake(s)#:_-_ __.___.__ _... _.._..._._.._....._._...._.._..___ ❑ 500ATING PLANTS Lake(s)#:- ---- _----_._.-- INSPECTION Lake(s)#: f G e--, _.. _._. ❑ DEBRIS Lake(s)#:------.__ Water Test Results(Combined Average) Temperature °F 0 HIGH 0 AVERAGE 0 LOW Dissolved Oxygen ppm ❑HIGH 0 AVERAGE 0 LOW pH reading ❑ACID ❑ NEUTRAL 0 BASE Water Clarity 0 GOOD ❑ FAIR 0 POOR Water Level ❑HIGH ❑ AVERAGE 0 LOW LITTORAL SHELF SHELVES#: _....-__.._._-- [p SHORELINE GRASSES&EMERGENTS 0 HERBICIDE TREATMENT ❑ DEBRIS REMOVAL. El FLOATING PLANTS 0 MANUAL REMOVAL ❑ INVASIVE/EXOTIC SPECIES 0 INSPECTION UPLAND/WETLAND PRESERVE PRESERVE(S)#: 0 INVASIVE/EXOTIC SPECIES 0 HERBICIDE TREATMENT 0 DEBRIS REMOVAL 0 GRASSES 0 MANUAL REMOVAL 0 VINES 0 INSPECTION 0 MOSQUITO/MIDGE LARVAE CONTROL LAKE(S)#: ❑INSECTICIDE TREATMENT 0 INSPECTION Comments:.. Arnz7"/ ife 1-71-3'2' 77, Gam.._ '1 . ir(9)4171,2, 7,C 740,-.9r - w 7T- /.5 D !-slit ieeV- /2, V4:1"3". FISH&WILDLIFE OBSERVATIONS FISH: O Bass °Bream Q Catfish O Grass carp O Tilapia O Mosquitofish 0 Shad BIRDS: 0 Raptor ODuck 0 Wood Stork 0 Shorebird 0 Wading bird 0 Songbird 0 Vulture REPTILES: 0 Alligator OSnake 0 Turtle 0 Tortoise 0 Lizard 0 AMPHIBIANS 0 INSECTS INVASIVE/EXOTIC PLANTS NOTED °Brazilian pepper OMelaleuca QPennywort OBischofia QEarleaf Acacia °Australian pine QShoebutton °Sedge ()Climbing Fern ()Air potato OTorpedograss QAzolla OSalvinia °Downy rose myrtle°Java plum ()Floating Hearts °Lantana 0 Hydrilla OHygrophilia OWater Lettuce OWater hyacinth OCattail °Primrose 0Alligatorweed NATIVE PLANTS NOTED °Cypress O Wax Myrtle OFL Pine °Red Maple OWaterlily °Mangrove OPortd Apple °Oak OCocoplum O Bulrush °Blue flag iris °Strangler fig Q Arrowhead OPickerelweed °Thalia ()Palms °Golden Canna°Spikerush OButtonbush 0 Eelgrass 0 Cordgrass OFakahatcheegrass OSpatterdock 0 Ferns °Baby tears 0 Naiad OChara °Duckweed OBladderwort 0Pondweed OSlender spikerush0Bacopa Other species noted/comments: ____.___..-. _— www.lakeandwetland.com Rev 0703/14 Form ft 398D 161 1 A 1 Lake Management-Wetland&Preserve Maintenance 42L a It e & e t 1 a n d Erosion Restoration-Mosquito&Midge Larvae Control Algae&Aquatic Weed Control -Native Planting MANAGEMENT Water Testing&Analysis-Fountains&Aerators SERVICE&INSPECTION REPORT A-6/61 i l Customer: .-_ � 'i� r�11.� Account#: --- Date:��iI/�7 I t ) 2-CtA Technician: ��'il'+ �` �- 1� Territory: C)4' 0/ 5L) Weather Conditions: LAKE MANAGEMENT ❑ ALGAE CONTROL Lake(s)#: ❑ RASSES&EMERGENTS Lake(s)#: SUBMERSED AQUATICS Lake(s)#: i0g ij 303 ❑ FLOATING PLANTS Lakes)#: ❑ INSPECTION Lake(s)#;,_ ❑ DEBRIS Lake(s)#:.. Water Test Results(Combined Average) Temperature .___—__°F 0 HIGH 0 AVERAGE ❑ LOW Dissolved Oxygen _._ppm ❑HIGH ❑AVERAGE 0 LOW pH reading ❑ACID 0 NEUTRAL L] BASE Water Clarity ❑GOOD 0 FAIR 0 POOR Water Level ❑HIGH 0 AVERAGE 0 LOW 0 LITTORAL SHELF SHELVES #:__-_- ❑ SHORELINE GRASSES&EMERGENTS ❑HERBICIDE TREATMENT ❑ DEBRIS REMOVAL ❑ FLOATING PLANTS ❑MANUAL REMOVAL • INVASIVE/EXOTIC SPECIES ❑INSPECTION 0 UPLAND/WETLAND PRESERVE PRESERVE(S) #t:__------ ❑INVASIVE/EXOTIC SPECIES ❑HERBICIDETREATMENT ❑ DEBRIS REMOVAL GRASSES 0 MANUAL REMOVAL ❑VINES ❑INSPECTION 0 MOSQUITO/MIDGE LARVAE CONTROL LAKE(S)#: [INSECTICIDE TREATMENT ❑INSPECTION f, Comments: 61,1, �1ivi i Mize ;6.4, (.Ji L . —i-e, XCf FISH&WILDLIFEPBSERVATIONS FISH: or-Bass ream 0 Catfish 0 Grass carp O Tilapia O Mosquitofish 0 Shad BIRDS: O Raptor ODuck O Vyood Stork O Shorebird ()Wading bird ()Songbird O Vulture REPTILES: O Alligator °Snake urtle O Tortoise 0 Lizard OAMPHIBIANS O INSECTS INVASIVE/EXOTIC PLANTS NOTED °Brazilian pepper OMelaleuca OPennywort OBischofia O Earleaf Acacia OAustralian pine OShoebutton °Sedge OClimbingFern OAirpotato OTorpedograss OAzolla 0Salvinia ODowny rose myrtle Oiava plum 0 Floating Hearts ()Lantana OHydrilla OHygrophilia OWaterLettuce 0Water hyacinth°Cattail °Primrose OAlligatorweed NATIVE PLANTS NOTED ()Cypress °Wax Myrtle OFL.Pine Oiled Maple 0 Waterlily °Mangrove OPond Apple 0Oak OCocoplum °Bulrush OBlue flag iris °Strangler fig 0 Arrowhead OPickerelweed °Thalia O Palms °Golden Canrra°Spikerush OButtonbush OEelgrass OCordgrass OF kahatcheegrassOSpatterdock OFerns OBabytears ONaiad OChara °Duckweed OBladderwortondweed °Slender spikerush°Bacopa Other species noted/comments: www.lakeandwetland.com Rev07/23/14 Forme 3980 161 1 A I pp Lake Management-Wetland&Preserve Maintenance *Lake Ot V Y e t l a ii d Erosion Restoration-Mosquito&Midge Larvae Control Algae&Aquatic Weed Control -Native Planting >� MANAGEMENT Water Testing&Analysis-Fountains&Aerators SERVICE& INSPECTION REPORT Customer: /711:-‘',7 6--- ..3::y Account#: _..---._. /574/ Date: e/ a /,t8 Technician: /9/ Territory:, 1Fi Weather Conditions: Sl//tA/c '_ 0LAKE MANAGEMENT ❑ , LGAE CONTROL Lake(s)#:- i RASSES&EMERGENTS Lake(s)#:__r 4 2- 2 4)2 9- 3J-e,. -e3 /SUBMERSED AQUATICS Lake(s)#:-.. ./..5, /f,, /ff ?9___� 10407L.OATI PLANTS Lake(s)#. ____ —_ __ IIIMAr INSPECTION Lake(s)#: /A1 LG/a-er _ ❑ DEBRIS Lake(s)#:-______________ Water Test Results(Combined Average) Temperature ____°F 0 HIGH 0 AVERAGE 0 LOW Dissolved Oxygen ___.____--_ppm 0 HIGH 0 AVERAGE ❑ LOW pH reading _______ El ACID 0 NEUTRAL ElBASE Water Clarity _., 0 GOOD 0 FAIR El POOR Water Level ___—_ ElHIGH 0 AVERAGE ElLOW 0 LITTORAL SHELF SHELVES#: .__.__ _ ❑ SHORELINE GRASSES&EMERGENTS ❑HERBICIDE TREATMENT El DEBRIS REMOVAL ❑ FLOATING PLANTS 0 MANUAL REMOVAL ❑ INVASIVE/EXOTIC SPECIES 0 INSPECTION 0 UPLAND/WETLAND PRESERVE PRESERVE(S)#; _— ❑INVASIVE/EXOTIC SPECIES ❑HERBICIDE TREATMENT ❑ DEBRIS REMOVAL 0 GRASSES 0 MANUAL REMOVAL. LJ VINES ❑INSPECTION 0 MOSQUITO/MIDGE LARVAE CONTROL LAKE(S)#:_ ---_------- ---________. ❑INSECTICIDE TREATMENT ElINSPECTION Comments:--/'9/tii 7,14---9-70 j;-7-4,2-.. .74 .,6 v e ,- , f'dti�L Et�� '%J7Fe—itcP �i�GFer —_ 4-Z2 9 /4 - 29 �. J f�=0�- 6�3T_ i2_,.,.u`5'• -- - - FISH&WILDLIFE OBSERVATIONS FISH: 0 Bass °Bream 0 Catfish O Grass carp O Tilapia O Mosquitofish 0 Shad BIRDS: 0 Raptor ODuck 0 Wood Stork 0 Shorebird 0 Wading bird 0 Songbird 0 Vulture REPTILES: O Alligator OSnake 0 Turtle 0 Tortoise 0 Lizard ()AMPHIBIANS O INSECTS INVASIVE/EXOTIC PLANTS NOTED °Brazilian pepper 0Melaleuca OPennywort OBischofia OEarleaf Acacia °Australian pine OShoebutton °Sedge °Climbing Fern °Air potato OTorpedograss °AzoIIa OSalvinia °Downy rose myrtleOJava plum °Floating Hearts °Lantana OHydrilla OHygrophilia °Water Lettuce OWater hyacinth OCattail OPrimrose OAlligatorweed NATIVE PLANTS NOTED °Cypress O Wax Myrtle OFL.Pine °Red Maple O Waterlily °Mangrove ()Pond Apple °Oak OCocoplum °Bulrush °Blue flag iris °Strangler fig °Arrowhead OPickerelweed °Thalia °Palms °Golden Canna°Spikerush OButtonbush OEelgrass 0 Cordgrass OFakahatcheegrassOSpatterdock ()Ferns OBabytears °Naiad OChara °Duckweed OBladderwort OPondweed °SlenderspikerushOBacopa Other species noted/comments: www.lakeandwetland.com Rev 07/23/14 Form#398D 161 1 A I. HERITAGE BAY Community Development District Financial Report December 31, 2019 (Unaudited) Prepared by INFRAMARK 161 9. A 1 HERITAGE BAY Community Development District Table of Contents FINANCIAL STATEMENTS Pages Balance Sheet-All Funds Statement of Revenues, Expenditures and Changes in Fund Balance General Fund 2-3 Debt Service Fund 4 Construction Fund 5 SUPPORTING SCHEDULES Trend Report 6-7 Non-Ad Valorem Special Assessments 8 Cash and Investment Report 9 Construction Report Schedule 10 Requisitions List 11 -13 Bank Reconciliation 14 Check Register with Invoices 15-32 16 1 A 1 HERITAGE BAY Community Development District Financial Statements (Unaudited) December 31, 2019 Ai HERITAGE BAY Community Development District Governmental Funds Balance Sheet December 31, 2019 SERIES 2018 SERIES 2018 DEBT CONSTRUCTION GENERAL SERVICE &ACQUISITION ACCOUNT DESCRIPTION FUND FUND FUND TOTAL ASSETS Cash-Checking Account $ 1,867,020 $ - $ - $ 1,867,020 Due From Other Funds - 1,408,613 - 1,408,613 Investments: Money Market Account 350,418 - - 350,418 Construction Fund - - 158,722 158,722 Reserve Fund - 391,997 - 391,997 Revenue Fund - 175,150 - 175,150 TOTAL ASSETS $ 2,217,438 $ 1,975,760 $ 158,722 $ 4,351,920 LIABILITIES Accounts Payable $ 27,910 $ - $ - $ 27,910 Due To Other Funds 1,408,613 - - 1,408,613 TOTAL LIABILITIES 1,436,523 - - 1,436,523 FUND BALANCES Restricted for: Debt Service - 1,975,760 - 1,975,760 Capital Projects - - 158,722 158,722 Assigned to: Operating Reserves 95,050 - - 95,050 Reserves-Erosion Control 14,687 - - 14,687 Reserves-Lakes 125,000 - - 125,000 Reserves-Loan 4,750 - - 4,750 Reserves-Stormwater System 3,310 - - 3,310 Unassigned: 538,118 - - 538,118 TOTAL FUND BALANCES $ 780,915 $ 1,975,760 $ 158,722 $ 2,915,397 TOTAL LIABILITIES&FUND BALANCES $ 2,217,438 $ 1,975,760 $ 158,722 $ 4,351,920 Page 1 16 L I. A 1. HERITAGE BAY Community Development District General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending December 31,2019 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest-Investments $ 2,000 $ 500 $ 1,185 $ 685 Hurricane Irma FEMA Refund - - 3,787 3,787 Special Assmnts-Tax Collector 355,190 311,411 312,455 1,044 Specials Assmnts-Lakes 30A&30B 60,923 53,413 53,592 179 Special Assmnts-Reserves 31,250 27,398 27,490 92 Special Assmnts-Discounts (17,895) (15,690) (15,645) 45 Other Miscellaneous Revenues - - 5,000 5,000 TOTAL REVENUES 431,468 377,032 387,864 10,832 EXPENDITURES Administration P/R-Board of Supervisors 9,000 2,250 1,800 450 FICA Taxes 689 172 138 34 ProfServ-Arbitrage Rebate 600 600 - 600 ProfSery-Dissemination Agent 1,500 - 375 (375) ProfServ-Engineering 14,000 3,500 - 3,500 ProfServ-Legal Services 13,000 3.250 1,690 1,560 ProfServ-Mgmt Consulting Sery 46,270 11,568 16,099 (4,531) ProfServ-Property Appraiser 6,710 - 1,726 (1,726) ProfServ-Special Assessment 6,600 6,600 6,600 - ProfServ-Trustee Fees 5,157 5,157 - 5,157 ProfServ-Web Site Maintenance 1,100 275 275 - Auditing Services 5,900 - 500 (500) Postage and Freight 2,500 625 261 364 Insurance-General Liability 9,389 9,389 7,749 1,640 Printing and Binding 1,379 345 - 345 Legal Advertising 3,000 750 336 414 Misc-Bank Charges 100 - - - Misc-Assessmnt Collection Cost 8,947 7,844 7,558 286 Misc-Web Hosting 6,773 1,693 2,314 (621) Office Supplies 100 - - - Annual District Filing Fee 175 175 175 - Total Administration 142,889 54,193 47,596 6,597 Page 2 161 1 A I. HERITAGE BAY Community Development District General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending December 31,2019 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) Field ProfServ-Field Management 12,830 3,207 4,801 (1,594) R&M-Contingency 84 21 - 21 Total Field 12,914 3.228 4,801 (1,573) Lakes and Ponds Contracts-Lake and Wetland 71,200 17,800 16,800 1,000 Contracts-Water Analysis 9,861 2,465 - 2,465 Contracts-Water Quality 27,700 6,925 13,850 (6,925) Contracts-Lakes 30A&30B 24,000 6,000 6,000 - Contract-Sediment Testing 6,675 6,675 - 6,675 R&M-Aquascaping 8,500 2,125 - 2,125 R&M-Stormwater System 4,000 1,000 - 1,000 R&M-Lake Erosion 71,024 17,756 18,000 (244) R&M-Contingency 3,000 750 2,475 (1,725) Reserve-Lakes 31,250 31,250 - 31,250 Reserve-Stormwater System 18,455 18,455 - 18,455 Total Lakes and Ponds 275,665 111,201 57,125 54,076 TOTAL EXPENDITURES 431,468 168,622 109,522 59,100 Excess(deficiency)of revenues Over(under)expenditures - 208,410 278,342 69,932 Net change in fund balance $ - $ 208,410 $ 278,342 $ 69,932 FUND BALANCE,BEGINNING(OCT 1,2019) 502,573 502,573 502,573 FUND BALANCE,ENDING $ 502,573 $ 710,983 $ 780,915 Page 3 161 1 A 1 HERITAGE BAY Community Development District Series 2018 Debt Service Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending December 31,2019 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest-Investments $ - $ - $ 2,756 $ 2,756 Special Assmnts-Tax Collector 1,689,155 1,480.954 1,485,924 4,970 Special Assmnts-Discounts (67,566) (59.238) (59,073) 165 TOTAL REVENUES 1,621,589 1,421,716 1,429,607 7,891 EXPENDITURES Administration ProfServ-Property Appraiser 25,337 25,337 6,493 18,844 Misc-Assessrnnt Collection Cost 33,783 30,469 28,537 1,932 Total Administration 59,120 55,806 35,030 20,776 Debt Service Principal Debt Retirement 1,005,000 - - - Principal Prepayments - - 5,000 (5,000) Interest Expense 556,688 278,344 278,269 75 Total Debt Service 1,561,688 278,344 283,269 (4,925) TOTAL EXPENDITURES 1,620,808 334,150 318,299 15,851 Excess(deficiency)of revenues Over(under)expenditures 781 1,087,566 1,111,308 23,742 OTHER FINANCING SOURCES(USES) Contribution to(Use of)Fund Balance 781 - - - TOTAL FINANCING SOURCES(USES) 781 - - - Net change in fund balance $ 781 $ 1,087,566 $ 1,111,308 $ 23,742 FUND BALANCE,BEGINNING(OCT 1,2019) 864,452 864,452 864,452 FUND BALANCE,ENDING $ 865,233 $ 1,952,018 $ 1,975,760 Page 4 i 6 1 1 A I HERITAGE BAY Community Development District Series 2018 Construction and Acquisition Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending December 31,2019 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest-Investments $ - $ - $ 597 $ 597 TOTAL REVENUES - - 597 597 EXPENDITURES Construction In Progress Construction in Progress - - 5,242 (5,242) Total Construction In Progress - - 5,242 (5,242) TOTAL EXPENDITURES - - 5,242 (5,242) Excess(deficiency)of revenues Over(under)expenditures - - (4,645) (4,645) Net change in fund balance $ - $ - $ (4,645) $ (4,645) FUND BALANCE,BEGINNING(OCT 1,2019) - - 163,367 FUND BALANCE,ENDING $ - $ - $ 158,722 Page 5 161 1 A 1 HERITAGE BAY Community Development District Supporting Schedules December 31, 2019 161 1 A I HERITAGE BAY Community Development District Trend Report-General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending December 31,2019 - TOTAL Acct Oot Nes Dee Jan Feb Mar Apr May Jun Jul Aug Sep Actual Thru Projected F12020 Adopted %of No. Account Description Actual Actual Actual Budget Budget Budget Budget Budget Budget Budget Budget Budget 12/31/2019 Nast9 Mths Total Budget Budget Revenues 361001 Interest-Invesenenls $ 397 $ 351 $ 436 5 167 8 187 $ 167 $ 167 3 167 $ 167 5 167 $ 167 $ 167 $ 1,185 S 1.500 $ 2,685 $ 2,000 134% 331397 Florham,Irma FEMA Refund - 3,787 - - - - - - - - - 3,787 - 8787 - 0% 363010 SpecialAssmnts-Tax Collector 3.228 125223 184.006 20.233 6,873 8.376 8297 - - - - - 312,455 43,779 356,234 355,190 100% 363018 Speeds Assmnts-Lakes 30A&308 553 21.478 21561 3./70 1179 1437 1,424 - - - - 53,592 7,510 61,102 60,923 100% 363023 Special Assmnt-Reserves 284 11,017 16,189 1,780 606 737 730 - - - 27,490 3,852 31,342 31,250 100% 363090 Special As6mnt-Discount (213) (4300) (9,032) (1019) (346) (422) (418) - - (15,845) (2,205) (17850) (17095) 100% 369015 Omer Miscellaneous Revenues - 5000 - - - - - - - - 5000 - 5,000 - 0% Total Revenues 4,247 160,556 223,060 24,631 8,478 10,295 10,200 167 167 167 167 107 387,664 54,436 442,300 431,468 103% Expenditures Adminh00gve 511001 PAt-000rd of Supervisors 1,000 800750 750 750 750 750 750 750 750 750 1.800 6,750 8,550 8000 95% 521001 FICA Taxes 77 61 - 57 57 57 57 57 57 57 57 57 138 517 855 689 95% 531002 Prof6erv•Arbdmge Rebate . . . - - - •- 600 0% 531302 ProlSery-0'ssormnaton Agent 125 125 125 • - . - - - - 1,500 375 1,500 1,875 1,500 125% 531013 PralServ-Erg6eerhg - 1,107 1,167 1,167 1,167 1,167 1,167 1,187 1,167 1,167 - 10,500 10,500 14,000 75% 531023 Prolnerv-Legal Services 260 1,008 423 1,043 1,003 1,083 1,053 1,083 1,083 1,083 1,083 1,083 1,690 9,750 11,440 13000 88% 531027 ProlServ-Mg89Consulate Sory 8,367 3656 3,856 3,856 3.656 3856 3,856 3,856 3,856 3.856 3,856 3,856 15,099 34,702 50.801 46,270 110% 531035 ProlServ-Properly Appraiser - 1,726 - - - - - - - 6,710 1,726 8,770 8436 0,710 126% 531938 ProlServ-SpecialAssessment . . 6,600 - •- - . - 6,600 - 5,500 6,600 100% 531045 ProfServ•Trusloe Fees 4730 - (6,730) - - • - - - • - • 5.157 0% 531094 ProlServ•Web Sie Maintenance 9292 92 82 92 92 92 92 92 02 82 92 275 825 1,100 1.100 100% 532002 Auo1ing 5ervkes - 500 - - - 4,600 1,400 - - - 740 5900 6,400 5900 106% 541006 Postage and Freight 41 40 180 208 208 208 208 208 208 208 208 238 267 1,875 2,136 2,500 85% 545003 Insurance-General LabAy - 7,749 - - - - - - - - 7,749 • 7,749 9359 83% 547001 Printing and B1odng115 115 115 115 115 115 115 115 115 - 1,034 1,034 1,379 75% 548002 Lege)Adver0s6r0 336 • - 250 250 250 250 250 250 250 250 250 336 2,250 2,585 3,000 86% 549009 Misceank Charges - 100 - . - . 100 100 100 100% 549070 Mia-Asse6BrmlCo6scion Cosl 77 3,028 4.452 510 173 211 208 - - - - - 7,558 1,103 8.867 8,947 97% 549915 Mia-04b losing 756 1.144 413 564 664 564 564 564 584 544 504 584 2.314 5.080 7,384 6,773 10974 557002 W60e14pp8e0100 - 100 100 100 100% 554007 Annual District Fing Fee 175 - . . - - 175 - 175 175 100% Total Adminiseative 18,058 10,654 18,886 8.752 8,315 8,353 12.851 8.142 9,542 8,143 8,142 16.452 47,596 88,696 136,292 142,889 95% ag 531016 Pra10erv-Fie11 Management 1,507 1507 1.788 1.069 11169 1,069 1.069 1,069 1,059 1,069 1.069 1,069 4,801 9,623 14.424 12,830 112% Report Date 1/20/2020 Page 6 iôl I A I HERITAGE BAY Community Development District Trend Report-General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending December 31,2019 TOTAL Aunt Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Actual Then Projected FY2020 Adopted %af Na. Account Oescdpeon Actual Actual Actual Budget Budget Budget Budget Budget Budget Budget Bud0el Budget 1213112019 Neat9 Mlle Total Budget Budget 546335 R&M-Conuioency . - - 7 7 7 7 7 7 7 7 7 - 83 63 84 75% Total Field 1,507 1,507 1,788 1076 1,076 1,018 1,078 1.076 1,076 1,016 1,076 1,076 4,501 9.898 14,487 12,914 112% Lagoa and Panda 534021 Contracts-lake and Welland 5600 5600 5,600 5933 5,933 5933 5933 5,933 5933 5,933 5,933 5933 16,600 53,400 70,200 71,200 99% 534046 Con0acls-Weler AnaNsis - - • 822 822 822 822 B22 822 822 822 822 - 7,398 7,396 9,861 75% 539098 Conta '-Wabl Outtly - 13,850 - 2,300 2,308 2.308 2308 2,308 2,308 2,308 2308 2358 13.850 20,775 34.625 27,700 125% 534186 Contacts-Lake,3045303 2,000 2,000 2,000 2,000 2000 2,000 2,000 2,000 2,000 7,000 2.000 2,000 6900 18.000 24,000 24,000 103% 534167 CantodSodiment Tectng - - - - 8675 0% 546006 ROM-Aqusscapkg - - 708 708 700 /08 708 708 708 708 708 - 6,375 8,375 8,500 75% 548090 54MSionnwaler System - 333 333 333 333 333 333 333 333 333 - 3,000 3,000 4,000 75% 546132 138M-Lake Erosion 18,000 - - 5,919 5.919 5,919 5,918 5919 5919 5,919 5,919 6,919 18960 53,280 71,288 71,024 100% 546335 0804-Conergency 803 803 750 250 250 250 250 250 250 250 250 250 7,475 2.250 4,725 3,000 158% 568102 Reserve-Lakes - - - - - - - - - - - - 31,250 0% 568169 Resorve-Slcrmwobr Syclom - . . . - - - - - - 18,455 0% Total Lakes and Pond, 28.463 22,313 8,350 19273 18,273 18,273 18,273 18,273 18273 19273 18.273 18,273 57.125 151484 221,589 275,665 83% Total Expenditures 45026 94,474 20,024 25101 27,664 27,702 32,200 77,491 20991 27,491 27,401 35801 109,522 262,816 372,368 431,468 86% Excess(derkxmcy)ol revenue, Oyer(under)expend%roe 141279) 026.092 194,036 (3.410) (19186) (17.407) (22000) (27,324) (25724) (27,324) (27,324) (35834) 278,342 (208,410) 93,932 - 0% Other Financing Sources(Uses( Cork buton to(the ol)fund Delano - - - (3,470) (19,186) (17,407) (22,000) (27,324) (28,724) (27,324) (77.374) (35,634) - (209410) (208,410) - 0% Total Financing Sources(Uess) - - • (3,470) (19,186) 117,407) (22,000) (27,324) (20,724) (27,324) (27,324) (35,854) - (209410) (200,410) - 9% Not charge in fund balance $(41.779) $126,082 9 194,036 $ (3,170) $(19,186) $(17.407) $(22,000) $(27.324) $(28,724) $(27.324) $(27,324) $(35,634) 9 278,342 $(208,410) $ 69932 0 - 0% 391000 Fund Ba lance,BeginninglOet 1,2019) 502,573 - 502,573 602,573 Fund Balance,Ending 9 700,915 9(200,410)9 572,505 0 502,573 Report Date:1/20/2020 Page 7 1b1 I A I HERITAGE BAY Community Development District All Funds Non-Ad Valorem Special Assessments-Collier County Tax Collector (Monthly Collection Distributions) For the Fiscal Year Ending September 30,2020 ALLOCATION BY FUND Discounts Gross Debt Date Net Amount (Penalties) Collection Amount General Lakes Reserve Service Received Received Amount Costs Received Fund 30A&30B Assmnts Fund Assessments Levied $ 2,136,519 $ 355,191 $ 60,922 S 31,250 $ 1,689,157 Allocation% 100% 17% 3% 1% 79% 10/31/19 $18,020 $1,019 $368 $19,406 $3,226 $553 $284 $15,343 11/15/19 $ 189,791 $ 8,069 $ 3,873 $ 201,734 $ 33,538 $ 5,752 $ 2,951 $ 159,493 11/25/19 $ 518,892 $ 22,017 $ 10,590 $ 551,498 $ 91,685 $ 15,726 $ 8,067 $ 436,021 12/13/19 $ 985,005 $ 41,753 $ 20,102 $ 1,046,861 $ 174,038 $ 29,851 $ 15,312 $ 827,660 12/27/19 $ 56,942 $ 1,860 $ 1,162 $ 59,963 $ 9,969 $ 1,710 $ 877 $ 47,408 TOTAL $ 1,768,650 $ 74,718 $ 36,095 $ 1,879,462 $ 312,466 $ 53,692 $ 27,490 $ 1,485,924 %COLLECTED 88% 88% 88% 88% 88% TOTAL OUTSTANDING $257,057 $42,736 $7,330 $3,760 $203,232 Report Date:1/20/2020 Pape 8 1 61 1 A I HERITAGE BAY Community Development District Cash and Investment Balances December 31, 2019 ACCOUNT NAME BANK NAME MATURITY YIELD BALANCE GENERAL FUND Operating Checking Valley National Bank N/A 0.00% $ 1,867,020 Money Market Account BankUnited N/A 1.50% 350,418 Subtotal General Fund 2,217,439 DEBT SERVICE FUND Series 2018 Constr and Acq Fund US Bank N/A 1.3% 158,722 Series 2018 Reserve Fund US Bank N/A 1.3% 391,997 Series 2018 Revenue Fund US Bank N/A 1.3% 175,150 Subtotal Debt Service 725,869 (1) Total $ 2,943,308 Note(1) Invested in First American Obligation Fund Report Date. 1/20/2020 Page 9 1 61 HERITAGE BAY Community Development District Series 2018 Construction Report Construction Report December 31,2019 Deposit to 2018 Acquisition and Construction Account(Amount from 4/18/18) $ 3,461,202 Requisitons (Please see Requisition List) Requisitions Total 3,333,537 Less Requisitions paid In FY17 $ 28,232 Total Requisitions for FY18 $ 2,669,228 Total Requisitions for FY19 $ 630,835 Total Requisitions for FY20 $ 5,242 Sub-Total of initial dep less requisitions $ 127,665 Interest and transfers in Construction and Acquisition Account 31,057 Balance in Construction&Acq Account as of December 31,2019 $ 158,722 Report Date: 1/17/2020 Page 10 1 61 1 A HERITAGE BAY Community Development District Series 2018 Requisition List 8EQU15170 93 REQ IF FISCAL YEAR VENDOR AMOUNT DATE OF CHECK 1FY17 Heritage Bay CDO Reimb.CPH Inv R 103070 S 7,112.44 6/29/2018 2 FY17 Heritage Bay CDD Reirnb.CPH Inv 8103671 5 8,399.67 6/29/2018 3 FY17 Heritage gay CDD Reirnb.CPH Inv N 104031 S 6,475.70 6/29/2018 4 FY17 Heritage Bay COD CPH Inv 8 H13604-2100 5 250.00 6/29/2018 5 FY17 Heritage Bay CDD Reimb.CPH Inv 4105069 $ 2,362.81. 6/29/2018 6 FY18 Quality Enterprises INV 67922 PAY APP 1.1 $ 206,526.48 6/29/2018 7FY18 Quality Enterprises INV 67922 PAY APP 2.1 $ 378,885.24 6/29/2018 0 FY17 Heritage Bay CDC/Reimb.CYK INV 30 $ 81.25 7/26/2018 9 FY17 Heritage Bay CDD Reimb.CYK Inv31 $ 1,316.25 7/26/2018 10 FY17 Heritage Bay COD Reimb CYK INV 32 $ 81.25 7/26/2018 11 FY17 Heritage Bay CDD Reimb.CYK INV 33 $ 1,300.00 7/26/2018 12 FV17 Heritage Bay CDD Reimb.CYK INV 34 $ 853.00 7/26/2018 13 FY18 Heritage Bay CDD Reimb.CYK INV 35 $ 1,218.75 7/26/2018 14 FY18 Heritage Bay CDD Reimb.CYK INV 36 $ 4,062.50 7/26/2018 15FY18 Heritage Bay COD Reimb.CYK INV 37 $ 1,446.25 7/26/2018 16 FY18 Heritage Bay CDD Reimb.CYK INV 2 $ 845.00 7/26/2018 17 FY18 Heritage Bay CDD Reirnb.CCIinv 1213 $ 21,562.50 7/26/2018 18 FY18 Heritage Bay COD Reimb.CPH INV 105202 $ 9,387.86 7/26/2018 19 FY18 Heritage Bay CDO Reimb.CPH INV 105725 $ 6,769.38 7/26/2018 21 FY18 Heritage Bay CDD Reimb,CPH INV 1.06266 $ 12,000.00 7/30/2018 22 FY18 Heritage Bay CDD Reimb.CPH INV 106268 $ 5,000.00 7/30/2018 23 FY18 Heritage Bay CDD Reimb.CPH INV 106264 $ 2,644.95 7/30/2018 24 FY18 Heritage Bay CDD Reimb.CPH INV 106834 $ 7,026.46 7/30/2018 25 FY18 Heritage Bay CDD Reimb.CPH INV 106836 $ 1,250.00 7/30/2018 26 FY18 Heritage Bay CDD Reimb.CPH INV 107109 $ 855.95 7/30/2018 27 FY18 Heritage Bay COD Reimb.CPH INV 107111 $ 4,777.81 7/30/2018 28 FY18 Heritage Bay CDD Reimb.CPH INV 107110 $ 2,718.76 7/30/2018 29 FY18 Heritage Bay CDD Reimb.CPH INV 107735 S 1,482.62 7/30/2018 30 FY18 Heritage Bay CDD Reimb.CPH INV 107737 $ 660.20 7/30/2018 32 FY18 Heritage Bay CDD Reimb.CPH INV 108333 $ 6,335.00 7/30/2018 Page 11 161 1 A 1 HERITAGE BAY Community Development District Series 2018 Requisition List REQ#' FISCAL YEAR VENDOR AMOUNT DATE OF CHECK 33 FY18 Heritage Bay CDD Reimb.CPH INV 108108 $ 3,753.83 7/30/2018 34 FY18 Quality Ent. Inv 68067 $ 529,151.82 8/22/2018 35 FY18 Quality Ent.Inv 68070 $ 829,714.60 8/22/2018 36• FY18 *Please see note below 37 FY18 G to ZTurf $ 1,540.00 9/4/2018 38 FY18 Heritage Bay Reimb CPH INV 110322 $ 30,156.65 9/14/2018 39 FY18 Heritage Bay Reimb CPH INV 110324 $ 790.05 9/14/2018 40 FY18 Heritage Bay Reimb CPH INV 107113R $ 600.00 9/14/2018 41 FY18 Heritage Bay Reimb CYK INV 4 $ 2,778.75 9/14/2018 42 FY18 Heritage Bay Reimb CYK INV 3 S 861.25 9/14/2018 43 FY18 Heritage Bay CDD Reimb.CPH Inv#108997 $ 757.49 9/14/2018 44 FY18 Heritage Bay CDD Reimb.CPH Inv#108996 $ 3,374.65 9/14/2018 45 FY18 Quality Ent. H8 Phase 1 Pay App.1.3 S 154,281.26 9/24/2018 46 FY18 Quality Ent. HB Phase II Pay App.2.3 $ 120,993.40 9/24/2018 47 FY18 Quality Ent HB Phase I Pay App.1.4 S 49,442.20 9/24/2018 48 FY18 Quality Ent HB Phase II Pay App.2.4 $ 73,866.30 9/24/2018 49 FY18 Heritage Bay COD Reimb.CPM Inv#109567 $ 9,408.22 9/24/2018 50 FY18 Heritage Bay CDD Reimb.CPM Inv#109569 S 1,536.45 9/24/2018 51 FY18 Heritage Bay CDD Reimb.CPH Inv#110504 $ 168.75 9/24/2018 52 FY18 Heritage Bay CDD Reimb.CPH Inv#110502 $ 12,232.96 9/24/2018 53 FY18 Heritage Bay Reimb Lake Bank Restoration Inv#6 $ 1,738.55 11/1/2018 54 FY18 CPH Reimb#111061 $ 2,485.70 11/1/2018 55 FY18 CPH Reimb#111063 $ 356.25 11/1/2018 56 FY18 Quality Enterprises#Phase It Pay App.2.5-2 $ 132,895.46 11/1/2018 57 FY18 CPH Reimb#111275 $ 14,385.23 11/1/2018 58 FY18 CPH Reimb#111352 $ 12,849.92 11/29/2018 59 FY18 CPH Reimb#111354 $ 337.50 11/29/2018 60 FY18 Heritage Bay Relmb CYK STMT 7 $ 32.50 1/24/2019 61 FY18 Heritage Bay Reimb CYK STMT 48 $ 526.25 1/24/2019 62 FY18 Heritage Bay Reimb CPH INV 111975 $ 243.75 1/24/2019 Page 12 161 1 A 1 HERITAGE BAY Community Development District Series 2018 Requisition List REQ* FISCAL YEAR VENDOR AMOUNT DATE OF CHECK 63 FY18 CPH INV 111973 S 2,513.00 1/24/2019 64 FY19 Heritage Bay Reimb TCC Inv 4 21346 5 4,250.00 3/28/2019 65 FY19 CPH Inv*112570 5 1,417.28 3/22/2019 66 FY19 CPH Inv 4113216 5 1,672.50 3/22/2019 67 FY19 CPH Inv 4113217 $ 2,133.85 3/22/2019 68 FY19 CPH Inv 4113219 5 487.50 3/22/2019 69 FY19 CPH Inv 4 113758 53,745.20 4/22/2019 70 FY19 CPH INV 4 13.3759 $300.00 5/7/2019 71 FY19 CPH INV 4113813 $2,606.75 5/7/2019 72 FY19 CPH INV 4113812 $1,770.60 5/7/2019 73 FY19 CPH INV 4114320 $1,595.50 5/17/2019 74 FY19 CPH 41NV 114321 $2,611.35 5/17/2019 75 FY19 QUALITY ENTERPRISE INV 468227 PAY APP 1.5 $79,970.49 5/20/2019 76 FY19 IRRIGATION SPECIALISTS INV 4 9724 $2,950.00 5/24/2019 77 FY19 IRRIGATION SPECIALISTS INV 49726 $4,466.50 5/24/2019 78 FY19 IRRIGATION SPECIALISTS INV 4 9725 $2,950.00 6/14/2019 79 FY19 IRRIGATION SPECIALSTS INV 4 9727 $4,466.50 6/12/2019 80 FY19 IRRIGATION SPECIALISTS INV 4 9761 $2,100.00 6/12/2019 81 FY19 COPELAND SOUTHERN ENT.INV 4 202A $37,575.00 6/12/2019 82 FY19 IRRIGATION SPECIALISTS INV 4 9762 $2,804.00 6/14/2019 83 FY19 CPH Inv 4114919 $7,391.35 7/1/2019 84 FY19 CPH Inv 4114920 $7,588.50 7/1/2019 85 FY19 CPH Inv 4115463 $8,668.75 7/26/2019 86 FY19 Quality Enterprise Inv 469841 PAY APP 4.1 $119,601.00 8/1/2019 87 FY19 Quality Enterprise Inv 8 69902 PAY APP 3.1 $216,469.80 8/1/2019 88 FY19 CPH Inv 4115462 $10,574.05 8/12/2019 89 FY19 CPH Inv 4 115569 $12,642.30 8/12/2019 90 FY19 Quality Enterprises Inv 4 70195 PAY APP 3.2 $88,026.10 8/28/2019 91 FY20 CPH Inv 4 116307 $4,720.10 10/3/2019 92 FY20 CPH 4 116738 $521.40 11/15/2019 FY17(1) FY18(1) Total(1) 3,333,537.19 $ 28,232.37 $ 2,669,228.45 FY19(1) FY20(1) $ 630,834.87 $5,241.50 'Note-Req 36-Heritage Bay$3780 came out of the Cost of Issuance Account. rage 13 1 61 1 A I Heritage Bay CDD Bank Reconciliation Bank Account No. 9727 Valley National Bank-GF Statement No. 12/19 Statement Date 12/31/2019 G/L Balance(LCY) 1,867,020.45 Statement Balance 1,881,402.93 G/L Balance 1,867,020.45 Outstanding Deposits 0.00 Positive Adjustments 0.00 Subtotal 1,881,402.93 Subtotal 1,867,020.45 Outstanding Checks 14,382.48 Negative Adjustments 0.00 Differences 0 00 Ending G/L Balance 1,867,020.45 Ending Balance 1,867,020.45 Difference 0.00 Posting Document Document Cleared Date Type No. Description Amount Amount Difference Outstanding Checks 12127/2019 Payment 3574 COLEMAN,YOVANOVICH 8 KOESTER,P.A. 260.00 0.00 260 00 12/27/2019 Paymert 3575 COLLIER COUNTY TAX COLLECTOR 172.70 0.00 172.70 12/27/2019 Payment 3576 FEDEX 14.04 0.00 14.04 12/27/2019 Payment 3577 INFRAMARK,LLC 5,586.17 0.00 5,586 17 12/27/2019 Payment 3578 LAKES WETLAND MANAGEMENT,INC 8,349.57 0 00 8,349.57 Total Outstanding Checks 14,382.48 14,382.48 Page 14 1 61 1 A 1 HERITAGE BAY Community Development District Payment Register by Fund For the Period from 10/112019 to 12/31/2019 (Sorted by Check I ACH No.) Fund Check/ Dale Payee Invoice No. Payment Description Invoice/OL Description GIL Accounts Amount No. ACH No. Paid GENERAL FUND•001 001 3596 10/01/19 INFRAMARK,LLC 44572 Management Services-Sept2019 ProfServ-Mgmt Consulting Sery 531027-51201 $3,747.67 001 3546 10/01/19 INFRAMARK,LLC 44572 Menagemont Services-Sept2019 ProfServ-Field Management 531016-53901 $1,057.33 001 3546 10/01/19 INFRAMARK,LLC 44572 Management Services-Sept2019 ProlServFiekl Management 531016-53901 9843.75 001 3546 10/01/19 INFRAMARK.LW 44572 Management Services-Sept2019 Printing and Binding 54/001-51301 $204.35 001 3546 10/01/19 INFRAMARK.LW 44572 Management Services-Sept2019 Postage and Freight 541006-51301 99.95 001 3546 10/01/19 INFRAMARK.LLC 44572 Management Services-Sept 2019 ProfServ-Web Site Maintenance 531084-51301 $83.33 001 3546 10/01/19 INFRAMARK,LLC 44572 Management Servk:e-s-Sept 2019 Dlssemnaton 531012-51301 $125.00 001 3547 10/08/19 CPH,INC 116308 GEN ENGINEERINGTHRU 8/18/19 ProfServ-Engineering 531013-51501 $1,182.20 001 3548 10/08/10 FEDEX 6-746-83456 SEPT 2019 POSTAGE Postage and Freight 541008-51301 $17.34 001 3540 10/08/19 LAKE 8 WETLAND MANAGEMENT.INC 7177 OCT LAKE MAINT Contract-Lake end Wetland 534021-53917 $5,800.00 001 3549 10/09/10 LAKE&WETLAND MANAGEMENT,INC 7177 OCT LAKE MAINT Contracts-Lakes 306 8 30B 534180-53917 $2,000.00 001 3552 10/17/19 COLEMAN,YOVANOVICH 8 KOESTER,P.A. 57 SERVICE FOR 9/19 PmlSery-Legal Services 531023-51401 $260.00 001 3553 10/17/19 FEDEX 6-761-86699 SERVICE FOR 926/19 Postage end Freight 541008-51301 022.92 001 3554 10/17/19 NAPLES DAILY NEWS 0002858579 FY20 NOTICE OF MEETING Legal Advertising 548002-51301 9336.00 001 3555 1021/19 COPELAND SOUTHERN ENTERPRISES.INC 227 LAKES BANK REPRS R&M-Lake Erosion 546132-53017 92,77503 001 3558 1021/19 PUBLIC RISK INSURANCE 63275 10/1/19-10/12021 INSURANCE RENEWAL Prepaid Expense 155000 $7,749.00 001 3557 10/23/19 CPH,INC 116740 Gen Engineering Thru 9/15/19 ProfServ-Enginoedng 53101 3-5 150 1 $405.00 001 3558 10/30/19 COLEMAN.YOVANOVICH&KOESTER,PA. 1-2019 Legal Services through 831/19 ProfServ-Legal Services 531023-51401 56,597.50 001 3559 1000719 COPELAND SOUTHERN ENTERPRISES,INC 231 LAKE BANK REPRO R&M take Erosion 546132-53917 57 45000 001 3560 10/30/19 DEPT OF ECONOMIC OPPORTUNITY 74249 FY20 FILING FEE Annual District Filing Fee 554007-51301 $175.00 001 3561 10/30/19 FEDEX 0-774-55043 SERVICE FOR 10/10/19 Postage and Freight 541006-51301 $12.44 001 3562 10/31/19 LYKINS-SIGNTEK 2070 DEPOSIT FOR INSTALL OF 3 SIGNS R&M-Contingency 546335-53917 9882.50 001 3563 11/08/19 COPELAND SOUTHERN ENTERPRISES,INC 229 Lake 5 Ter 2 Repairs R&M-Lake Erosion 548132.53917 07./75.00 001 3565 11/15/19 COLEMAN,YOVANOVICH&KOESTER,P.A. 2-2019 Legal Srvs•Sept2019 ProfSery-Legal Services 531023.51401 $250.00 001 3586 11/15/19 COLLIER CTV PROPERTY 100115 Tax Roll 1920 Prop App/Excess Accrued Expenses 202100 $1,726.04 001 3587 11/15/19 ORAD AND ASSOCIATES 18795 AUDIT 2019 Auditing Services 532002-51301 9500.00 001 3568 11/15/19 INFRAMARK LLC 46701 Management Fees-Oct 2019 ProfServ-Mgml Consulting Sery 531027-51201 $3,855.83 001 3568 11/15/19 INFRAMARK LLC 45701 Management Fees-Oct 2019 PmlServ-Field Management 531016-53901 $1,069.17 001 3588 11/15/19 INFRAMARK LLC 45701 Management Fees-Oct 2019 ProtSeoeFreh Management 531016-53901 $437.50 001 3568 11/15710 INFRAMARK,LLC 45701 Management Fees-Oct 2019 Postage and Freight 541006-51301 $8.00 001 3568 11/15/19 INFRAMARK,LLC 45701 Management Fees-Oct 2019 ProfServ-Web Ske Maintenance 531094-51301 $91.67 001 3568 11/15/19 INFRAMARK,LLC 45701 Management Fees-Oct 2019 ProfServ-Dissemination Agent 53101251301 $125.00 001 3569 11/15/15 INNERSYNC,LTD 18009 50%CDD IMPLEMENTATION HISTORICAL DOCS Misc-Web Hosting 549915.51301 $756.15 001 3569 11/15/19 INNERSYNC,LTD 18010 NOV-JAN 2020 WEBSITE HOSTING Mise-Wet,Hosting 549915-51301 $388.13 001 3570 11/15/19 LAKE 8 WETLAND MANAGEMENT,INC 7291 NOV LAKE MAST Convects-Lake and Wetland 534021-53917 15,600.00 001 3570 11/15/19 LAKE&WETLAND MANAGEMENT,INC 7291 NOV LAKE MAINT Contracts-Lakes 30A 8 309 534188-53917 $2,000.00 Page 15 161 1 A 1 HERITAGE BAY Community Development District Payment Register by Fund For the Period from 10/1/2019 to 12/3112019 (Sorted by Check I ACH No.) - Fund Check I Amount Dale Payee Invoke No. Payment Description Invoice I GL Deecripdon Gil Account M No. ACH No. Feld 001 3571 1122/19 COLEMAN,YOVANOVICH&KOESTER,P.A. 58 OCT GEN COUNSEL Profoery-Legal Services 631023-51401 $1007.50 001 3572 112.2/19 FEDEX 6-829-49391 OCT POSTAGE Postage and Freight 541006-51301 $18.46 001 3573 11122119 INFRAMARK,LLC 45942 FEMA DAC HRS 10/04/17-03/06/19 ProfServ-Mgmt Consulting Sery 531027-61201 $4,531.25 001 3574 12/27/19 COLEMAN,YOVANOVICH&KOESTER,RA, 093019-2 SEPT SRV FEMA APPEAL 6176-006M 531023-51401 $26000 801 2575 12/27/19 COLLIER COUNTY TAX COLLECTOR 121019 tet Tex Oiling Meiling/Installment Postage and Freight 541006-51301 $172.70 001 3570 12/27/19 FEDEX 6-849-68805 NOV POSTAGE Postage and Freight 541006-51301 514,04 001 3577 1227/19 INFRAMARK,LLC 46480 Management Fees-Nov 2010 ProfServ-Mgml Consulting Sery 531027-51201 33,855.83 001 3577 1227/19 INFRAMARK,LLC 40480 Management Fees-Nov 2010 ProlServ.Fiekt Management 531018-53901 $1.069.17 001 3577 1227/19 INFRAMARK,LLC 46480 Management Fees-Nov 2019 ProfServ-Field Management 631016-63901 $437.50 001 3577 1227/19 INFRAMARK,LLC 46480 Management Fees-Nov 2019 Postage and Freight 541006-51301 57.00 001 3577 1227/19 INFRAMARK,LLC 46480 Management Fees-Nov 2019 ProfServ-Web Site Malnlenence 531094-51301 991.67 001 3577 1227/10 INFRAMARK,LLC 46480 Management Fees-Nov2019 ProfServ-Disseminalon Agent 531012-51301 $125.00 001 3578 12/27/19 LAKE&WETLAND MANAGEMENT.INC 7416 DEC LAKE MAINT Contracts-Lake and Wetland 534021-53917 $5,600.00 001 3578 12/27/19 LAKE&WETLAND MANAGEMENT,INC 7416 DEC LAKE MAINT Contracts-Lakes 30A 7,300 534166-53917 92,000.00 001 3678 12/27/19 LAKE 8 WETLAND MANAGEMENT,INC 7437 30B BOULDER LAKES/BUOY INSTALL R&M-Contingency 546335-53917 $749.57 001 3570 12/27/19 LYKINS-SIGNTEK 2771 3 MARKER POSTS INSTALL R&M-Contingency 546335-53917 $852.50 001 3561 10/15/19 DENNIS P.GAGNE PAYROLL October 15,2019 Payroll Posing $184.70 001 DD118 10/15/16 EDWIN B.HUBBARD PAYROLL October 15,2019 Payroll Posting $184.70 001 DD119 10/15/19 JOHN C.MAY PAYROLL October 15,2019 Payroll Posting $184.70 001 05120 10/15/19 FRANK J.ARCURIE PAYROLL October 15,2019 Payroll Posting $184.70 001 05121 10/15/19 DONNA L.HUNTER PAYROLL October 15,2019 Payroll Posting $184.70 001 3564 11/15/19 DENNIS P.GAGNE PAYROLL November 05,2019 Payroll Posting 5184.70 001 DD122 11/15/19 EDWIN B.HUBBARD PAYROLL November 15,2019 Payroll Posting 9184.70 001 D0123 11/15/19 FRANK J.ARCURIE PAYROLL November 15,2019 Payroll Posting $184.70 001 DD124 11/15/19 DONNA L.HUNTER PAYROLL November 15,2019 Payroll Porting 5184.70 Fund Total $88,567.96 SERIES 2018 DEBT SERVICE FUND-203 203 3500 11/15/19 COLLIER CTY PROPERTY 100116 Tax Roll 19/20 Prop App/Fxcass Accrued Expenses 202100 96,49321 Fund Total $6,493.21 Total Checks Paid I $96,081.17 Page 16 161 . A 1 @p, g 500 l\'cst Fulton Street Invoice Santoril,Florida 32771 l'honc! 107.322.6841 Justin Faircloth September 13,2019 Heritage Bay Community Development District Project No: S28902 C/O INFRAMARK Invoice No: 116308 210 N.University Drive Suite 702 Coral Springs,FL 33071 Meetings&Miscellaneous Services at 10154 Heritage Bay Blvd.Naples,FL-Collier County Professional Services throuah August 18.2019 _ 1 Meeting Attendance&Misc.Services Professional Personnel Hours Rate Amount Project Coordinator .75 90.00 67.50 Sr.Design Technician 7.00 105.00 735.00 Administrative .25 75.00 18.75 Sr.Project Manager 2.00 180.00 360.00 Totals 10.00 1,181.25 Total Labor 1,181.25 Total this Phase $1,181.25 XXP Expenses Unit Billing Color Copies 11X17 .70 Color Copies 8.5X11 .25 Total Units .95 .95 Total this Phase $.95 Total this Invoice $1,182.20 CPH, Inc. //1)7/ } , /.( t �,( rY 1't ll' t�.- Page 17 161 1 A 1, Project 528902 INFRAMARK/Heritage Bay;Meeting&Misc Invoice 116308 Billing Backup Thursday,September 19,2019 CPH,Inc. Invoice 116308 Dated 9/13/2019 5:00:33 PM 1 Meeting Attendance&Misc.Services Professional Personnel Hours Rate Amount Project Coordinator 70-0993 Pearce,Kelly 7/16/2019 .25 90.00 22.50 SFWMD permit approval 70-0993 Pearce,Kelly 7/22/2019 .50 90.00 45.00 SFWMD Permit research Sr.Design Technician 70-01068 Allen,John 4/26/2019 3.00 105.00 315.00 Heritage Bay CDD Meeting 70-01068 Allen,John 7/16/2019 1.00 105.00 105.00 Verandas 5: Review with Albert,revise exhibit,send PDF 70-01068 Allen,John . 7/26/2019 1.00 105.00 105.00 Review&approve pay apps 70-01068 Allen,John 7/30/2019 2.00 105.00 210.00 Exhibit for clubhouse drainage Administrative 73-01184 Lemmerman,Gabriel 7/18/2019 .25 75.00 18.75 Traffic team review/update tracker Sr.Project Manager 73-0163 Satfield,Jeffrey 7/16/2019 1.00 180.00 180.00 Review CDD workload, coord with Cal 73-0163 Satfield,Jeffrey 7/24/2019 1.00 180.00 180.00 review CDD workload and transfers Totals 10.00 1,181.25 Total Labor 1,181.25 Total this Phase $1,181.25 XXP Expenses Unit Billing Color Copies 11X17 .70 Color Copies 8.5X11 .25 Total Units .95 .95 Total this Phase $.95 Total this Project $1,182.20 Total this Report $1,182.20 Page 18 161 A. Unbilled Detail Thursday,September 19,2019 4:51:43 PM CPH,Inc. As of 8/18/2019 Billing Employee/ Hours/ Billing Billing Labor Status Date Reference Description Units Rate Amount Category Project:S28902 INFRAMARK/Heritage Bay;Meeting&Misc Project Number:S28902 INFRAMARK/Heritage Bay;Meeting&Misc Phase Number:XXP Expenses Principal:Joshua Lockhart Total Compensation: Rev Type: B JTD Billed: 326.470 Project Manager. Jeffrey Satfield Client Name: Heritage Bay Community Development District Principal Name:Satfield,Jeffrey Units: B 8/4/2019 000000000229 Ft.Myers B: 2.0 11X17 CLR @ 0.35 2.00 .350 .700 B 8/4/2019 000000000229 Ft.Myers 8: 1.0 ColorCopy @ 0.25 1.00 .250 .250 Total for 3.00 .950 Total Billable Units 3.00 .950 Total Units 3.00 .950 Page 19 1 61 1 A 1 Coleman, Yovanovich&Koester, P.A. Northern Trust Bank Building 4001 Tamiami Trail North, Suite 300 Naples, Florida 34103-3556 Telephone: (239)435-3535 Fax: (239)435-1218 Page: 1 Heritage Bay CDD September 30, 2019 c/o Inframark File No: 6176-001M 210 N. University Dr. Suite 702 Statement No: 57 Coral Springs FL 33071 Attn: Justin Faircloth Gen Rep SENT VIA EMAIL TO: inframark@avidbill.com Previous Balance $2,270 00 Fees Hours 09/04/2019 GLU Review agenda for Board of Supervisors meeting 0.30 97.50 09/24/2019 GLU Review email correspondence from Manager and Chair regarding construction issue 0.10 32.50 09/25/2019 GLU Review email correspondence from Justin Faircloth and Richard Zyvoloski regarding LMS participation 0.10 32.50 09/26/2019 GLU Telephone conference with Justin Faircloth regarding proposed contracts and L&W issues 0.30 97.50 Professional Fees through 09/30/2019 0.80 260.00 Total Current Work 260.00 Payments Total Payments Through 10/10/2019 -2,270.00 Balance Due $260.00 Page 20 1 61 1 A 1 Copeland Southern Enterprises Inc. ! � , . 1668 Many Road, North Fort Myers, FL, 33903 Phone: 239-995-3684 Fax: 239-995-0058 Email: copelandsei@aol.com INVOICE#227 DATE: 10-03-2019 To:Heritage Bay CDD,C/O Inframark Justin Fairt'loilt I CAM,CDM 1 District Manager 5911 Country Lakes Drive Fort Myers,FL 33905 Office:239-245-7118 EXT.306 F.O.B. SALESPERSON P.O. NUMBER REQUISITIONER SHIPPED VIA POINT DUE DATE Scott Copeland • 10-03-19 QUANTITY DESCRIPTION LINE ITEM TOTAL Lake 5 Ter. I. Cut out High lift damage Rut areas along Lake Maintenance Easement For . Terrace 1,Back filled&Re-graded and re-installed sod to match existing $2,775.00 terrain and slopes. SUBTOTAL $2,775.00 SALES TAX 0.0 SHIPPING& HANDLING 0.0 TOTAL DUE $2,775.00 Make all checks payable to Copeland Southern Enterprises Inc. If you have any questions concerning this invoice, please contact Scott. THANK YOU FOR YOUR BUSINESS! Page 21 X61 1 A 1 @pllD Invoice 500 West Fulton Street Sanfurd,Florida 32771 Phone:407.322.6841 Justin Faircloth October 11,2019 Heritage Bay Community Development District Project No: S28902 C/O INFRAMARK Invoice No: 116740 210 N. University Drive Suite 702 Coral Springs, FL 33071 Meetings&Miscellaneous Services at 10154 Heritage Bay Blvd. Naples, FL-Collier County Professional Services through September 15.2019 1 Meeting Attendance& Misc. Services Professional Personnel Hours Rate Amount Sr. Project Manager 2.25 180.00 405.00 Totals 2.25 405.00 Total Labor 405.00 Total this Phase $405.00 Total this Invoice $405.00 gyp/ ' CPH, Inc. %/ X174 //L 2 /�_i 06Ad1;Ut!C 2(✓ Page 22 1 61 1 A 1 Project S28902 INFRAMARK/Heritage Bay;Meeting&Misc Invoice 116740 Billing Backup Thursday,October 17,2019 CPH,Inc. Invoice 116740 Dated 10/1112019 9:43:36 AM 1 Meeting Attendance&Misc.Services Professional Personnel Hours Rate Amount Sr.Project Manager 73-0163 Satfield,Jeffrey 9/5/2019 2.25 180.00 405.00 project management Totals 2.25 405.00 Total Labor 405.00 Total this Phase $405.00 Total this Project $405.00 Total this Report $405.00 Page 23 X61 I A I Coleman, Yovanovich & Koester, P.A. Northern Trust Bank Building 4001 Tamiami Trail North, Suite 300 Naples, Florida 34103-3556 Telephone: (239)435-3535 Fax: (239)435-1218 Page: 1 Heritage Bay CDD August 31, 2019 c/o Inframark File No: 6176-006M 210 N. University Dr. Suite 702 Statement No: 1 Coral Springs FL 33071 Attn Justin Faircloth FEMA Appeal Fees Hours 07/30/2019 GLU Telephone conference with Justin Faircloth regarding FEMA and other board matters 0.50 162.50 GLU Review FEMA appeal matters, Research regarding FEMA matters. 2.00 650.00 07/31/2019 GLU Continue review of FEMA appeal matters and research regarding FEMA matters; Review and respond to email correspondence from Chairman 2.00 650.00 08/01/2019 GLU Continue work on appeal to FEMA rejection;Additional research 7.50 2,437.50 08/02/2019 GLU Additional revisions to FEMA appeal; Finalize draft; Draft email correspondence to Chair and Manager on draft appeal 1.75 568.75 08/04/2019 GLU Review and respond to email correspondence from Chair on comments on FEMA appeal; Revise same; Draft email correspondence to Supervisor Gagne for review. 1.00 325.00 08/06/2019 GLU Prepare and compile exhibits for FEMA appeal and work on final packet; Draft correspondence to Florida DEM to file appeal 0.75 243.75 08/07/2019 GLU Review and respond to email correspondence from Supervisor Gagne; Update and finalize petition 0.25 81.25 08/08/2019 GLU Review and respond to email correspondence from Justin Faircloth regarding FEMA appeal; Draft revisions to appeal form; Draft email correspondence circulating revised version 0.70 227.50 08/09/2019 GLU Review and respond to email correspondence from Justin Faircloth on FEMA appeal; Finalize filing; Draft email correspondence to Justin Faircloth on confirmation of filing 0.25 81.25 08/14/2019 GLU Review email correspondence from Quarry and Manager regarding FEMA appeal 0.10 32.50 08/29/2019 GLU Additional research regarding Collier County Local Mitigation Strategy and Local Mitigation Strategy Working Group; Telephone conference with Richard A. Zyvoloski Jr. of Collier County's Emergency Management Division; Draft Page 24 I 161 Page: 2 Heritage Bay CDD August 31, 2019 File No: 6176-006M Statement No: 1 FEMA Appeal Hours memorandum to Board of Supervisors; Draft email correspondence to Chairman and Manager with memorandum; Review and respond to email correspondence from Chairman 3.50 1,137.50 Professional Fees through 08/31/2019 20.30 6,597.50 Total Current Work 6,597.50 Balance Due $6,597.50 Page 25 161 1 A 1 Copeland Southern Enterprises Inc. 1668 Many Road, North Fort Myers, FL, 33903 -� Phone: 239-995-3684 Fax: 239-995-0058 Email: copelandsei@aol.com INVOICE#231 DATE: 10-17-2019 To: Heritage Bay CDD,CIO Inframark ltt�tiaa i airukitia CAM,CDM1 District Manager 5911 Country Lakes Drive Fort Myers,FL 33905 Office:239-245-7118 EXT.306 F.O.B. SALESPERSON P.O. NUMBER REQUISITIONER SHIPPED VIA POINT DUE DATE Scott Copeland 10-1T19 QUANTITY DESCRIPTION LINE ITEM TOTAL Lake 14 Rip Rap Cut out an 1 l x 40 foot area on North West end of Lake 14 between Tee Boxes and installed High Flow Erosion Fabric and 6 to 12 inch Rip Rap from $3,975.00 Maintenance Storage Area. Lake 21 Drainage Cut out high spots in CL of Swale,Modified Existing Drain,Installed New 22 inch Catch Basin with Concrete Slab&Repair South Lake Bank With $3,475.00 Coconut Erosion Blanket and Re-graded lake Bank. SUBTOTAL $7,450.00 SALES TAX 0.0 SHIPPING & HANDLING 0.0 TOTAL DUE $7,450.00 Make all checks payable to Copeland Southern Enterprises Inc. If you have any questions concerning this invoice, please contact Scott. THANK YOU FOR YOUR BUSINESS! Page 26 1611A1 Copeland Southern Enterprises Inc. INVOICE 1668 Many Road, North Fort Myers, FL, 33903 Phone: 239-995-3684 Fax: 239-995-0058 INVOICE#229 Email: copelandsei@aol.com DATE: 10-11-2019 To: Heritage Bay CDD,C/O Inframark Ittr.ditx 1'atirclo k CAM,CDM I District Manager 5911 Country Lakes Drive Fort Myers,FL 33905 Office:239-245-7118 EXT.306 F.O.B. SALESPERSON P.O. NUMBER REQUISITIONER SHIPPED VIA POINT DUE DATE Scott Copeland 10-11-19 QUANTITY DESCRIPTION LINE ITEM TOTAL ' Lake 5 Ter.2. Cut out High Lift damage Rut areas along Lake Maintenance Easement For Terrace 2,Back filled&Re-graded and re-installed sod to match existing $7,775.00 terrain and slopes. • SUBTOTAL $7,775.00 SALES TAX 0.0 SHIPPING & HANDLING 0.0 TOTAL DUE $7,775 00 Make all checks payable to Copeland Southern Enterprises Inc. If you have any questions concerning this invoice, please contact Scott. THANK YOU FOR YOUR BUSINESS! Page 27 161 1 m n Yovanovich Koester, CoIe a c P.A. Northern Trust Bank Building 4001 Tamiami Trail North, Suite 300 Naples, Florida 34103-3556 Telephone: (239)435-3535 Fax: (239)435-1218 Page: 1 Heritage Bay CDD September 30, 2019 do Inframark File No: 6176-006M 210 N University Dr. Suite 702 Statement No: 2 Coral Springs FL 33071 Attn: Justin Faircloth FEMA Appeal SENT VIA EMAIL TO: inframark@avidbill.com Previous Balance $6,597.50 Fees Hours 09/19/2019 GLU Telephone conference with Justin Faircloth regarding Board matters including local mitigation strategy, FEMA, etc. 0.30 97.50 09/25/2019 GLU Review multiple email correspondence from Allison MCleary regarding FEMA appeals and forwarding of recommendation on to FEMA; Draft email correspondence to Justin Faircloth 0.40 130.00 09/30/2019 GLU Review email correspondence from FEMA on receipt on FDEM transmittal. 0.10 32.50 Professional Fees through 09/30/2019 0.80 260.00 Total Current Work 260.00 Balance Due $6,857.50 Page 28 6 1 Coleman, Yovanovich& Koester, P.A. Northern Trust Bank Building 4001 Tamiami Trail North, Suite 300 Naples, Florida 34103-3556 Telephone: (239)435-3535 Fax: (239)435-1218 Page: 1 Heritage Bay CDD November 18,2019 c/o Inframark File No: 6176-001M 210 N. University Dr. Suite 702 Statement No: 58 Coral Springs FL 33071 Attn: Justin Faircloth Gen Rep SENT VIA EMAIL TO: inframark@avidbill.com Previous Balance $260.00 Fees Hours 10/02/2019 GLU Brief review of agenda for Board of Supervisors meeting 0.20 65.00 10/04/2019 GLU Receive and review local government survey; Draft email correspondence to Manager on same. 0.10 32.50 10/09/2019 GLU Review annual report and complete; Draft email correspondence to Manager with annual report 0.40 130.00 10/10/2019 GLU Review email correspondence from Chairman on Quarry request to modify rules; Review proposed rules; Telephone conference with Chairman on rules and other matters 1.00 325.00 10/11/2019 GLU Review email correspondence from Chairman on proposed MOU with Club; Review and comment: Draft revised MOU and Draft email correspondence to Chairman on same. 0.90 292.50 10/21/2019 GLU Exchange multiple email correspondence with Justin Faircloth on HB budget amendment; Review same; Review and respond to email correspondence from Justin Faircloth regarding resolution for Board review 0.40 130.00 10/23/2019 GLU Review email correspondence from Manager on supervisor resignation 0.10 32.50 Professional Fees through 11/18/2019 3.10 1,007.50 Total Current Work 1,007.50 Payments Total Payments Through 11/18/2019 -260.00 Balance Due $1,007.50 Page 29 1 61 Coleman, Yovanovich&Koester, P.A. Northern Trust Bank Building 4001 Tamiami Trail North, Suite 300 Naples, Florida 34103-3556 Telephone: (239)435-3535 Fax: (239)435-1218 Page: 1 Heritage Bay CDD September 30, 2019 do Inframark File No: 6176-006M 210 N. University Dr. Suite 702 Statement No: 2 Coral Springs FL 33071 Attn: Justin Faircloth FEMA Appeal SENT VIA EMAIL TO: inframark@avidbill.com Previous Balance $6,597.50 Fees Hours 09/19/2019 GLU Telephone conference with Justin Faircloth regarding Board matters including local mitigation strategy, FEMA, etc. 0.30 97.50 09/25/2019 GLU Review multiple email correspondence from Allison MCleary regarding FEMA appeals and forwarding of recommendation on to FEMA; Draft email correspondence to Justin Faircloth 0.40 130.00 09/30/2019 GLU Review email correspondence from FEMA on receipt on FDEM transmittal. 0.10 32.50 Professional Fees through 09/30/2019 0.80 260.00 Total Current Work 260.00 Balance Due $6,857.50 Page 30 1 61 1 A 1 Lake &Wetland Management West Coast Inc. Invoice 5301 N. Federal Highway Ste 204 Date Invoice# Boca Raton,FL. 33487 12;2/2019 7416 Bill To Heritage Ba CDD c/o _ 210 N.University Drive.,Ste.702 Coral Springs,FL 33071 Account# Terms 1525 Net 30 Quantity Description Rate Amount December-Lake Maintenance-29 Lakes Including algae,border grass and invasive 5,600.00 5,600.00 exotic plant control including submersed vegetation totaling approximately 55,054 linear feet. December-Lake Maintenance-Lake 30- A and 30-B Including algae,border grass, 2,000.00 2,000.00 submersed vegetation and invasive exotic plant control for one lake and one lake shore line(East Bank of 30-B)totaling 9,690 linear feet. Thank you for your business. Total $7.600.00 For billing questions please contact(561)303- 1013. Payments/Credits $0.00 For service questions please contact(239)313-6947. Balance Due' age 31 $7,600.00 1 61 �. . Lake &Wetland Management West Coast Inc. Invoice 5301 N. Federal Highway Ste 204 Date Invoice# Boca Raton, FL. 33487 12/5/2019 7432 Bill To Herita e Ba CDD c/o 210 N.University Drive.,Ste.702 Coral Springs.Fl.33071 Account# Terms 1525A Net 30 Quantity Description Rate Amount 30B(Boulder Lakes) 450.00 450.00 Buoy Installation Shipping Cost 299.57 299.57 Date Completed: 12/3/19 Thank you for your business. Total $749.57 For billing questions please contact(561)303- 1013. Payments/Credits $0.00 For service questions please contact(239)313-6947. Balance Due�age 32 $749.57 161 1 A 1 6INFRAMARK INFRASTRUCTURE MANAGEVENTSER VICES Heritage Bay CDD 11/25/19 — Field Management Report :::,, . t :it:1yYS,may,, may; '�y a3y., t1 `t^ Ff � af) .,,xj, Nw. • Zai � C%r. � � • * i 44 i h �� ; t• �. :` V% - • HERITAGE BAY_ �, . } Goes a COUNTRY CLUB VIII -vi, 11*—...-- , ..,, 44616iiziategalahlillitilliraula,4-1—'''---f---"-- 7 7-7: S r 2 l � �p��yj�.aL "'''':4 � � %k ' �. a ," c. Y, � " .,'t.' d � .v" 6.r 3 '" Y esu www.inframa rkims.com Inspected on:11/21/19 by:Tim Hall&Tina Williams 1 61 1 A 1 1. Lake Management The water levels have dropped further throughout the development due to the drier conditions this month. No flow issues with the storm water system were noted. All of the lake interconnects have stopped flowing including the outfalls into the Cocohatchee Canal. Additional lake maintenance information is found below; all lake issues are low density unless otherwise noted. a. Algae on Lakes: Algae was noted on Lakes 2,3,4,6,8,9, 10, 11, 14, 24, and 25. It was caught up in the littoral rings around most of the lakes but was still free floating in Lake 4. + ' iso ��r, ,, °;', ..,Tt}i-'4, at e yr' t� 5�7-w 4 "4 '1, '§ .I .;,,,,„-;ii-,,�y�, :". a,.7, t➢' of 4� ,$ x` .. A "'1M--._ 4g iC r 'f 'S. y ,: x r": r Lake 4 Lake 9 b. Littorals: i. Alligator Flag in Lakes: No issues noted. ii. Phragmites in Littorals of Lake 30B: Grass to east of weir structure has been sprayed while to the west is spreading. Follow up treatment still needed to prevent torpedo grass. LIM r7, 1".. t41� 4. Al ikima•` , n at Y t+:t1 ' i t-' ' _ jam , .°,-.: ',INW14*1=,...', ',:-' : —1. ': •.P-;41',1i,,:- <,,, ',,' iift;',4::V.W.SX.Rt; Wi t' der 3. � • . . '+wN 3 Inframark Monthly Management Report 1 1 61 1 A 1 iii. Torpedo Grass in Littorals of Lake 30B Near Outfall:Torpedo grass has been sprayed but will need retreatment on south side of Lake 30B. C. Rocks: weeds in rocks along north side of Lake 30B. iC` Vis..; "�i ht ,fig" d, Weeds: L Alligator Weed in Lakes: No new issues observed. ii. Brazilian Pepper: No new issues observed. iii. Cattails in Lakes: No new issues observed iv. Climbing Hemp Vine in Lakes: No issues observed. v. Dollar Weed in Lakes: No issues observed. vi. Hydrilla in Lakes: Hydrilla noted in Lakes 28,and 29 with denser patches in lake 29. ,, gg t ,,,!:„.,.-->, 4. , Lake 28 Lake 29 Inframark Monthly Management Report 2 161 1 A . vii. Illinois Pond Weed in Lakes: Moderate amount of Illinois Pond Weed noted in two thirds of the lakes. Observed emergent or almost emergent in Lakes 4,5,6,7,8, 10, 12, 14, 15, 16, 17, 18, 19,20,24,25,26,27,30A and 30B. . �_. 4„gyp • f_\ Lake 5 Lake 9 viii. Palms on Lake Banks: Palm observed along Lake 11 west bank re-sprouting from cut trunk. Palm seedlings also noted on Bank of Lake 5 by Tees. r - .yp„• ' ;((ti •. , ,.ear :`d �•Ny_�a' ' sK ,! . tff ^'e 9r�.��r R • ' z ty Ci y .' ,� h A 4 '. • 4 N Lake 5 Lake 11 ix. Red t_udwigia in Lakes: Noted in Lakes 1, 2,4,6, 8, 10,and 18 •;. � lay j � Y v p\ l • 11 Lake 6 Lake 6 3 Inframark Monthly Management Report bbl ,1A x. Sedges in Lakes: No issues observed. xi. Spatterdock/Lily Pads in Lakes: Noted in Lakes 1,3,and 12. ; eau tura 404;6 s, rid X"' 4, i t -- \' k ofiff Lake 3 Lake 12 xii. Torpedo Grass in Lakes: In small amounts around lakes 1,4,8, 10, 15, 16, 17, 19, 20,23, 27,and 30A. ry,r gyri' 5`x i Lake 8 Lake 17 xiii. Various Submerged weeds in Lakes: Chara noted in Lakes 2, 6,9,and 12 • -*-41,1,4t..r.,11611§4€7; t„4«. Lake 6 Inframark Monthly Management Report 4 1 61 1 A 1 e. Trash in Lakes: Plastic bag noted in Lake 24 h fit. . ; } 5 w ^: k cd . Lake 6 f. Bulkheads: No issues noted. g. Clippings in Lakes: Clippings noted in several structures but not in Lakes. r ;' ^4t}.a:... e°,. 7.° 4 a.�x✓� _. �.,; --: 'meq ,, ' -*34-;''' '4Alft4': 4‘ift°14'ff '- .4.O.' *af 4 L Structure 12/20 Structure 3/10 2. Lake Bank Erosion a. Lake 9: Erosion by rock next to residences slightly worse. May be exacerbated by broken sprinkler that has still not been repaired. t d �r f 'r 9 „�5�2 T`N. , n. :,--,,, . 'OA' ,. _ ..,, _ . f r- . . •if #,,,,,.; 0. ' ' „ ,1' "0.0.1"------- „: 41,K, Inframark Monthly Management Report 5 161 1 A 1 b. Lake 4: Erosion by bridge appears to be slightly worse. Noted on both the east and west sides of the bridge where pipe is exposed. a P ,'' ' wilix44 7c Also Lake 4, shoreline sock starting to erode in a couple of locations on south side of lake east of bridge. f- L. Lake 15: Escarpment starting to form along the west side of the Lake. t 6 Inframark Monthly Management Report i 6 I IL A I d. Lake 22: Erosion by spillway looks to be undercutting sidewalk and has exposed pipe. i „' -x p, ,..7. .,2„.„... :‘,:',.,:..4*:%1,1k: ,, . e. Lake 14: Rock spillway near Tees on Lake 14 has been completed. .ti � '- s .:.1» y _7. 'rte— kb fsr k 114. L. 't is 3c a 1aux 4. fir. �. f. Lake 30A: Work to raise elevation of rock along east bank has been completed. Note sprinklers spraying into the water. •,..i " acv `a,,4 � _' >"M' 3-a'ef'-a y • "a- ; s+ if (,-,w,0",,.-:^ - - te, e. 3,-'s .ap t `"'a,4,.. n. , .., w Inframark Monthly Management Report 7 1 61 1 A 1 3. Storm Drainage System a. Control Structures: i. Basin 1: Control Structure L3/L10 had no flow. ii. Basin 2: Control Structure L6/L20 was not flowing. Control Structure L12/L20 was not flowing. iii. Basin 3: Control Structure L25L30 was not flowing. iv. Basin 4& 5: Control Structure L28/130 was not flowing.Stucture L29/L30 was not flowing. v. Basin 6:Control Structure L27/L30 was not flowing. Control Structure L30/C00O3 was not flowing. Control Structure L30/C00O2 was not flowing. ffi ..� t nom_ it" s 40014. b. Drains: No issues noted. All drains seem to be open and working well. c. Roadway Catch Basins: No issues observed. d. Catch Basins: No issues observed. e. Inter-Connect/Drain Pipes: No issues observed f. Illicit Discharges: No issues observed. g. Lake Drainage Pipes: No new issues observed 4. Fish/Wildlife Observations: Bass ® Bream I I Catfish ® Gambusia ® Egrets Herons n Coots ® Gallinules fAnhinga H Cormorant (1 Osprey I I Ibis El Wood stork — Otter ®Alligators n Snakes 171 Turtles Other: 5. Residential Complaints/Concerns: None reported. Inframark Monthly Management Report 8 1 61 1 A I 6. Non-CDD Issues: In several locations around the course,fertilizer was noted on paths, drains, and in the lakes. Golf course should take care to keep fertilizer in the turf and planted areas, not where it will go directly into the lakes. ti . ' ... , , , _:.-7,-A.':: ' , —„if \ /4,0._..., ',71:,..7,.T.,4,::•,..;::44'' c ''';17,4„.. /�+y . 7�}" 44 �- s � .3j FaMy * }}yy 3L' fr b T 9 L' �.£r„ Fertilizer on path and in drain by Lake 9 Fertilizer on and in Structure L5/6 .4,. K ?s! \ 4r ; YX$ry 3 44. Fertilizer in Lake 5 Inframark Monthly Management Report 9 1 6 1 1 A I. 6INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES Heritage Bay CDD 12/24/19 — Field Management Report , 1 s" , Cyt S . "r3: :""r, . , . . .. F ' '...,11.rl, - ,I ' . '{ '. , o i, '�---' HERITAGE BAY —Wai "rZ.: . ,r r,l. •: vat. , g r'.a. 3 or GOLF& COUNTRY CLUB IIII�i�rIi _ e ii & - .a -:.atrGsiLifrJ'-��.:4wrr asa ....6..: _ ♦g� ;t y ,gyp q�':r ..,-f ,lw e `d. �" b9,, t E � .0 wwwinfra ma rki ms.com Inspected on:12/20/19 by:Tim Hall&Tina Williams 161 1 A I 1. Lake Management The water levels have risen slightly due to the recent rain we have had. No flow issues with the storm water system were noted. None of the lake interconnects were flowing including the outfalls into the Cocohatchee Canal except for Structure 3/10 which was bypassing the weir and flowing backwards into Lake 3. Additional lake maintenance information is found below; all lake issues are low density unless otherwise noted. a. Algae on Lakes: Algae was much less than previous inspection. Noted on Lakes 6,8,9, 10,, and 29. It was caught up in the littoral rings around the lakes. . • 4-71 ' 4 l ! 470;:41,14:' Lake 6 Lake 10 b. Littorals: i. Alligator Flag in Lakes: No issues noted. ii. Phragmites in Littorals of Lake 30B: Grass to east of weir structure has been sprayed while to the west is spreading. Follow up treatment still needed to prevent torpedo grass. Inframark Monthly Management Report 1 1 61 1 A 1 iii. Torpedo Grass in Littorals of Lake 30B North Side:Torpedo grass is spreading into other littoral plants. 6 1' C. Rocks: weeds in rocks along north side of Lake 30B. - rte. ,- }�.:. i. .xaT .` r—y ' 4 .'ti a { d. Weeds: i. Alligator Weed in Lakes: No new issues observed. ii. Brazilian Pepper: No new issues observed. iii. Cattails in Lakes: No new issues observed iv. Climbing Hemp Vine in Lakes: No issues observed. v. Dollar Weed in Lakes: No issues observed. vi. Hydrilla in Lakes: Hydrilla noted in Lakes 28,and 29 with denser patches in lake 29. Lake 28 Lake 29 Inframark Monthly Management Report 2 161 I A 1 vii. Illinois Pond Weed in Lakes: Moderate amount of Illinois Pond Weed noted in two thirds of the lakes. Observed emergent or almost emergent in Lakes 4,5, 6,7,8, 10, 12, 15, 16, 18, 19,20,21,24,25,30A and 30B. t Lake 20 Lake 6 viii. Palms on Lake Banks: Palm observed along Lake 11 west bank. Some had been sprayed but one was still alive. . . }t„ { Lake 11 Lake 11 x. Red Ludwigia in Lakes: Noted in Lakes 6 and 10 y :t:v1.,4„.7.4..... .„..,,,,_ .., Cf `- : A fir..,y, _ 3 "~----- ,,,= .u+R- � i' r. ,,fig \.#, Lake 10 Lake 6 Infrarnark Monthly Management Report 3 161 1 A 1 x. Sedges in Lakes: No issues observed. xi. Spatterdock/Lily Pads in Lakes: Noted in Lakes 3,and 12. • 4"rYllTTe:.}T' 1 -' SteAPO- _ Lake 3 Lake 12 xii. Torpedo Grass in Lakes: In small amounts around lakes 1,5,7,9, 12, 17, 21,23,24, 26, 28,and 30A&B. Lake 28 Lake 30A xiii. Various Submerged weeds in Lakes: Bladderwort noted in Lakes 2,3,and 10 • Lake 10 Inframark Monthly Management Report 4 161 1 A 1 e. Trash in Lakes: No issues noted. f. Bulkheads: No issues noted g. Clippings in Lakes: No issues noted 2. Lake Bank Erosion a. Lake 5: Erosion of newly repaired bank along west side of lake • b. Lake 10: Erosion along western Bank near 10385 and 10403 Heritage Bay Blvd. New downspout drains installed „ = - 11411 it le.111 5 yz f q f i .j • .math c. Lake 12: Minor erosion near tees starting to expose pipes Inframark Monthly Management Report 5 161 1 A 1 „. "v vhf h t f s * d. Lake 22: Erosion by spillway exposing underlayment e. Lake 23: Irrigation pipe on south side becoming exposed 0.44i f. Lake 13: Bank is slipping on south and east edges(No Photos) Inframark Monthly Management Report 6 161 1 A I 3. Storm Drainage System a. Control Structures: I. Basin 1: Control Structure L3/L10 was flowing backwards into Lake 3 around structure. ii. Basin 2: Control Structure L6/L20 was not flowing. Control Structure L12/L20 was not flowing. iii. Basin 3: Control Structure L25L30 was not flowing. iv. Basin 4 & 5: Control Structure L28/L30 was not flowing.Structure L29/L30 was not flowing. v. Basin 6:Control Structure L27/L30 was not flowing. Control Structure L30/C00O3 was not flowing. Control Structure L30/C00O2 was not flowing. b. Drains: Drain by Hole#16 Tee partially blocked c. Roadway Catch Basins: No issues observed. d. Catch Basins: Catch Basin cover by driving range still not set correctly. Inframark Monthly Management Report 7 9 1t 0-; a M t jay , e. inter-Connect/Drain Pipes: No issues observed f. Illicit Discharges: No issues observed. g. Lake Drainage Pipes: No new issues observed 4. Fish/Wildlife Observations: Bass ® Bream ❑ Catfish ❑ Gambusia Egrets ❑ Herons n Coots � Gallinules LAnhinga Cormorant I Osprey n Ibis n Wood stork I Otter ®Alligators Snakes ®Turtles Li Other: 5. Residential Complaints/Concerns: Photos of markers within the lakes was requested. Inframark Monthly Management Report 8 1 61 1 A 1 6. Non-CDD Issues: None reported or observed. Inframark Monthly Management Report 9 1 61 1 A 1 MANAGEMENT SERVICES MASTER AGREEMENT This Management Services Master Agreement(the"Agreement")is made this 30th day of January 2020. ("Commencement Date"),between: 1) HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT,a Community Development District with its principal place of business at 210 North University Parkway, Suite 702, Coral Springs,Florida 33071. (hereinafter the "District");and 2) INFRAMARK, LLC, a Texas limited liability company registered in Florida, with its principal place of business at 2002 West Grand Parkway North,Suite 100, Katy,Texas 77449(hereinafter the"Service Company") BACKGROUND final payment due to Service Company. Such deduction will not exceed the final payment owed to Service Company and The District desires to procure management services required will constitute full and final settlement between District and for the District as set forth in Schedule A attached to this Service Company for all claims against Service Company by Agreement ("Services") and the Service Company desires to District and a release by District of any and all further claims provide said operations and maintenance services to the against Service Company. District. 1.6 The Service Company may,at its discretion,suspend In consideration of the mutual promises in this Agreement,the service immediately should the District fail to make payments parties agree as follows: in a timely manner, until such time as the account is made current. 1) TERM AND TERMINATION 2) SERVICE COMPANY'S SERVICES 1.1 The term of this Agreement shall be an evergreen contract with no termination date. The agreement may be 2.1. Service Company shall provide the services as set forth terminated for any reason (by either party), in writing by in Schedule A attached to this Agreement(the"Services"). certified mail return receipt requested, sixty (60)days prior to the renewal date.The Agreement may also be terminated as set 2.2. The District is an established and previously operating forth in Sections 1.2 and 1.3. entity on the date of this Agreement and the parties acknowledge that the District previously made available to the Service 1.2 The failure of either party to comply with the terms of Company the following records: this Agreement shall constitute a default. Upon default by one party,the other party shall send written Notice of Termination. 2.2.1. All financial books and records of the District; Such notice shall clearly specify the nature of the default and 2.2.2. All bank statements of all accounts of the District; provide the defaulting party forty-five (45) days to cure the 2.2.3. Copies of all contracts and agreements to which default. If the default is capable of being cured within forty- District is a party; five(45)days,but is not cured,the Agreement shall terminate 2.2.4. Copies of all minutes, resolutions and other official at midnight of the forty-fifth(45th)day following receipt of the actions of the District;and Notice. In the case of default that cannot be cured within forty- 2.2.5. Copies of recorded Covenants and Restrictions, five(45)days,this Agreement shall not terminate so long as the Articles of Incorporation,by-laws,any amendments thereto,and defaulting party has given written notice of the extension to the plats(to include addresses). other party and the defaulting party has commenced and is diligently pursuing a cure. It is agreed between the District and the Service Company that the Service Company shall have no liability for any errors 1.3 This Agreement may be terminated upon the contained in the above-referenced documents,and shall have no dissolution or court-declared invalidity of the District. liability for errors which may result from the use of the above- referenced documents should errors be contained therein. 1.4 Upon termination,the Service Company shall be paid in full for all services rendered and reimbursed for all 2.3. Service Company may offer and/or District may reasonable costs and/or expenses incurred on behalf of the request, that additional services be provided under this District through the date of termination. Agreement. If the Service Company and the District agree upon a change in the scope of services to be provided under this 1.5 If District incurs costs for damages due to a default of Agreement, such agreement as well as the change in the Service Company that results in termination of this compensation, if any, shall be agreed to in writing by both Agreement,District may deduct such costs or damages from the Parties and will be invoiced in accordance with this Agreement. Page 1 x61 1 A 1 3.2 The Service Company shall have no liability for 2.4. In performing the services,Service Company may rely vendor late charges if the late charges are not the result of the on information supplied by the District and Service Company Service Company's fault or negligence. shall not be required to independently verity the accuracy and completeness of such information. In addition, although the 3.3 The District represents and warrants that: Service Company may participate in the accumulation of information developed by others necessary for use in documents 3.3.1 It is duly incorporated, validly existing, and in good required by the District,Service Company is not responsible for standing under the laws of its state; verifying the accuracy of such information. 3.3.2. It has all requisite power, financial capacity, and 2.5. Nothing in this Agreement shall prohibit the Service authority to execute,deliver,and perform its obligations under Company from (a) performing water and wastewater utility this Agreement; management, customer services, utility billing, and operation and maintenance services for the District under a separate 3.3.3. The execution, delivery, and performance of this agreement;and(h)providing for the benefit of any other district Agreement has been duly and validly authorized by it by all services like the services provided to District. District hereby necessary action, and this Agreement constitutes the legal, waives any and all conflicts of interest or potential conflicts of valid,and binding agreement of it and is enforceable against it interest, it being specifically agreed to and understood that in accordance with its terms; Service Company's provision of such services to the District or to any other district shall not constitute a conflict of interest 3.3.4. It shall comply with all applicable federal,state,local, under this Agreement. or other laws and regulations applicable to the performance by it of its obligations under this Agreement and shall obtain all 2.6. Even though Service Company's employees may applicable permits and licenses required of it in connection with include licensed attorneys and engineers, the District its obligations under this Agreement; acknowledges that Service Company is not performing in the capacity of a law firm or an engineering firm when providing 3.3.5. There is no outstanding litigation,arbitrated matter or services under this Agreement. Service Company may offer other dispute to which it is a party which,if decided unfavorably general interpretation of documents, but legal opinions are to it,would reasonably be expected to have a potential or actual obtainable only from the District's legal counsel. material adverse effect on its ability to fulfill its obligations under this Agreement;and 2.7. Service Company shall provide the Services in a professional and workmanlike manner,and in accordance with 3.4 The District shall operate as a body, dictated by the generally accepted industry practices. THE SERVICE District legal documents and applicable laws. Authority lies in COMPANY EXPRESSLY DISCLAIMS ALI, OTHER a majority vote of the Supervisors, and no Director shall act EXPRESS AND IMPLIED WARRANTIES UNDER LAW. independently unless authorized by a Board Resolution that empowers him to make specific decisions independently or 2.8. If the scope of services requires the Service Company spend funds within a specified dollar range. District shall also to administer or supervise the District's personnel,the Service appoint a liaison to communicate Board decisions to Service Company shall not be responsible for any damages, losses, Company. if no liaison is named,it shall be the Chairman. The settlement payments deficiencies,liabilities,costs and expenses District acknowledges and agrees that in the course of providing resulting from the failure of the District's employees to follow the Services, it may be necessary for Service Company to use the instructions of the Service Company. District computer systems, data systems, or networks, or to meet District residents' personal information. District shall 3) DISTRICT OBLIGATIONS notify Service Company of any protocols for said systems and information, and Service Company shall follow all such 3.1. District shall: protocols as provided and shall not be liable for the loss or compromise of District systems or information. If no protocols 3.1.1. Perform all duties and discharge all responsibilities are provided,then Service Company shall treat such systems and obligations not expressly assumed by the Service Company and information with the same degree of care and pursuant to the terms of this Agreement; confidentiality as it treats its own systems and information,but no less than a reasonable degree of care. Notwithstanding 3.1.2. Obtain and maintain all state, federal, and local anything in this Agreement to the contrary, Service Company permits and licenses required; is not liable for any liabilities,losses,damages,expenses,fines, or penalties incurred by the District or any third party as a result 3.13. Comply with applicable law relating to the of a data security breach or other cyber security breach to the management of the District to the extent that the responsibility District's computer systems, operating systems, and all other of complying with those laws is not specifically assumed by the technological or information systems related to the Services Service Company under this Agreement(the Service Company provided hereunder, except to the extent such liability, loss, shall not be responsible for the District's failure to comply with damage, expense, fine, or penalty is the direct result Service any provision of applicable law that is not otherwise Company's negligence or willful misconduct. specifically assumed by the Service Company hereunder);and Page 2 A 1 161 1 4) FEES AND PAYMENT 4.5. The Service Company reserves the right to modify, with thirty(30)days' written notice,any of the applicable fees The District shall pay Operator the Annual Base Fee as set out listed in the"Miscellaneous Schedule of Charges",attached to in Schedule B. The Annual Base Fee for the first year of the the Agreement, to bring them in line with current business Agreement the fee be will be $68,300 (through September practice. The Board shall consider such increases upon notice 2020).At the beginning of the new fiscal year(October 1,2020 and documentation of the reason for the increase. The Board the management fee will be increased by 3%beyond the current shall not unreasonably delay or withhold approval. Should the fee to$70,349). Changes to the fees can be made by mutual Board reject an increase, the Service Company shall have the agreement of both parties and as part of the adoption of the option to terminate the Agreement upon sixty(60)days'notice annual budget. to the District. 4.1. The District shall pay the Annual Base Fee in equal 4.6. For each fiscal year of the District,the compensation monthly installments. The District shall pay the Service payable to the Service Company under the terms and conditions Company any related expenses as set forth in Schedule B's of this Agreement shall be in an amount approved by the Miscellaneous Schedule of Charges.The Base Fee shall be due, District in its final fiscal year budget. Each fiscal year the in advance,on the first of the month during which the Services District will consider price adjustments to compensate for will be rendered.All other payments shall he due within thirty market conditions and the anticipated type and amount of work (30) days of the date of invoice. Disputes with invoices are to be performed by the Service Company during the upcoming waived if not raised within ten(10)days of invoice date. fiscal year of the District. In no event shall the compensation payable to the Service Company be reduced,unless agreed to 4.2. Additional services not described on Schedule A by the District and Service Company,in writing. which are rendered by the Service Company for or on behalf of the District,with the District's prior written consent,including, 4.7. If the fiscal year budget is not approved prior to the but not limited to,preparation of special schedules in assisting first day of the fiscal year, the Service Company's auditors,preparation for lawsuits or court appearances,and/or compensation under this Agreement will continue at the rate the coordination of insurance claims, major construction currently in effect at the time of the renewal. The subsequent projects, or emergency repairs due to acts of God, when approval of the budget will result in a retroactive fee requested by the District,will be billed at the rate of$100.00 adjustment,which will be invoiced in the first month following per hour or as otherwise agreed by Service Company,to be paid approval of the budget. by the District upon receipt of statement. The billing and/or supervision of construction for restoration due to insurance 4.8. Upon receipt of a ten(10)day written notice of a late claims or special construction projects shall be billed as a part payment,any and all late payments due to either party from the of the claim at the rate of fifteen percent(15%) of the actual other shall accrue interest at a rate of one and one-half percent cost of new construction or reconstruction if so requested and (1 ''/2%)per month from the original due date and until payment approved by the Board of Supervisors. Should Service is received,unless waived by agreement. Company not have expertise in an area, an experienced contractor, approved by the Board, will be consulted, and 5) INDEMNIFICATION AND LIMITATION District will be billed at the rate of$100.00 per hour for any coordination or liaison activities with the contractor. For 5.1. DISTRICT AGREES TO, SUBJECT TO THE additional services,travel will be billed for all such services at LIMITATION OF LIABILITY DESCRIBED HEREIN, the rate of$100 an hour. INDEMNIFY, DEFEND AND HOLD THE SERVICE COMPANY AND ITS SUPERVISORS, OFFICERS, 4.3. In the event of emergency repairs, Service Company MANAGERS, AGENTS AND EMPLOYEES HARMLESS is authorized to dispatch the vendor, without liability to the FROM ANY AND ALL LIABILITY, CLAIMS, ACTIONS, Service Company, to take whatever corrective action is SUITS OR DEMANDS BY ANY THIRD PARTY FOR necessary to repair the problem. The District will be notified INJURIES OR DAMAGE OF ANY NATURE, ARISING immediately that such emergency action was taken. OUT OF, OR IN CONNECTION WITH DISTRICT, INCLUDING LITIGATION OR ANY APPELLATE 4.4. The District shall reimburse the Service Company for PROCEEDINGS WITH RESPECT THERETO, TO THE all reasonable costs or expenses incurred by the Service EXTENT SUCH LIABILITY, CLAIMS, ACTIONS, SUITS Company as provided for in the "Miscellaneous Schedule of OR DEMANDS RESULTED FROM THE DISTRICT'S Charges"attached to the Agreement and incorporated herein by INTENTIONAL OR GROSS NEGLIGENT ACTS OR reference, or with the written consent of the District, in and OMISSIONS. directly attributable to its fulfilling its duties under this Agreement, including, but not limited to, postage costs, 5.2. SERVICE COMPANY AGREES TO,SUBJECT TO supplies costs and costs to reproduce documents. Such costs THE LIMITATION OF LIABILITY DESCRIBED HEREIN, and expenses are payable by the District to the Service INDEMNIFY, DEFEND AND HOLD THE DISTRICT AND Company. The District shall pay all reasonable legal fees and ITS SUPERVISORS, OFFICERS, MANAGERS, AGENTS expenses should it become necessary for the Service Company AND EMPLOYEES HARMLESS FROM ANY AND ALL to seek legal assistance to recover any balance owed by the LIABILITY, CLAIMS, ACTIONS, SUITS OR DEMANDS District under this Agreement. BY ANY THIRD PARTY FOR INJURIES OR DAMAGE OF ANY NATURE,ARISING OUT OF,OR IN CONNECTION Page 3 1 61 1 A 1 WITH, THE WORK TO BE PERFORMED BY SERVICE not hold the Service Company liable for any losses or damages COMPANY, INCLUDING LITIGATION OR ANY arising out of or attributable to the acts or omissions of third APPELLATE PROCEEDINGS WITH RESPECT THERETO, parties that Service Company does not have a contractual TO THE EXTENT SUCH LIABILITY,CLAIMS,ACTIONS, relationship with to perform services for the District or in SUITS OR DEMANDS RESULTED FROM THE SERVICE fulfillment of the services provided to the District, unless the COMPANY'S INTENTIONAL OR GROSS NEGLIGENT Service Company failed to exercise reasonable care to select ACTS OR OMISSIONS. third parties competent to provide services. 5.3. EITHER PARTY'S TOTAL LIABILITY FOR ANY 5.10. The District shall not hold the Service Company liable ACTION OR BREACH OF THIS AGREEMENT SHALL BE for any loss of records to the extent arising out of or attributable LIMITED TO THE AMOUNTS OF INSURANCE to unforeseeable occurrences caused through no fault of the CONTRACTUALLY REQUIRED HEREUNDER AND THE Service Company, including but not limited to fire, theft, AMOUNTS ACTUALLY PAID UNDER THE REQUIRED vandalism,force of nature,or acts of God. INSURANCE POLICIES OR, FOR ALL OTHER CLAIMS OTHER THAN BREACH, AN AMOUNT EQUAL TO 5.11. In the event that a party receives notice of or TWICE THE COMPENSATION PAID IN THE YEAR THE undertakes the defense or prosecution of any action,claim,suit, DISPUTE AROSE. administrative or arbitration proceeding or investigation consistent with its indemnity obligations hereunder,such party 5.4. NEITHER PARTY SHALL BE LIABLE, EITHER shall give the other party prompt notice of such proceedings and DIRECTLY OR AS AN INDEMNITOR,FOR THE OTHER'S shall inform the other party in advance of all hearings regarding SPECIAL, PUNITIVE, INDIRECT AND/OR such action,claim,suit,proceeding or investigation. CONSEQUENTIAL DAMAGES ATTRIBUTABLE TO LOSS OF USE, LOSS OF INCOME OR LOSS OF PROFIT, 5.12. This indemnification shall not be construed as a EVEN IF THE OTHER PARTY HAS BEEN FOREWARNED waiver of the District's sovereign immunity under state law and OF THE POSSIBILITY OF SUCH DAMAGES. is subject to the limitations set forth under state law. 5.5. UNDER NO CIRCUMSTANCES SHALL SERVICE 6) INSURANCE COMPANY BE RESPONSIBLE FOR ANY DAMAGES, LOSSES, SETTLEMENT, PAYMENT DEFICIENCIES, 6.1. The Service Company shall provide and maintain the LIABILITIES, COSTS AND EXPENSES ARISING following levels of insurance coverage: BECAUSE OF TILE EXECUTION OR IMPLEMENTATION OF SPECIFIC INSTRUCTION OR DIRECTIONS 6.1.1. Commercial Crime/Fidelity Insurance with a per loss PROVIDED BY THE DISTRICT OR ANY OF ITS DULY limit of one million dollars($1,000,000.00); DESIGNATED AGENTS OR REPRESENTATIVES. 6.1.2. Professional Liability insurance with an aggregate limit 5.6. Service Company further agrees that nothing herein of two million dollars($2,000,000); will constitute or be construed as a waiver of the Districts limitations on liability contained in Section 768.28, Florida 6.1.3. General Liability insurance with a per occurrence limit Statutes,or other statute or law.Obligations under this section of one million dollars($1,000,000);and will include the payment of all settlements, judgments, damages, liquidated damages, penalties, forfeitures, back pay 6.1.4. Workers compensation coverage as provided by and in awards, court costs, arbitration and/or mediation costs, the amounts specified by state law. litigation expenses,attorney fees,and paralegal fees(incurred in court,out of court,on appeal,or in bankruptcy proceedings) 6.2. The District shall maintain in force a director's and as ordered. officer's liability policy in an amount of not less than one million dollars($1,000,000)in aggregate coverage and such policy shall 5.7. Statements for attorney's fees and all legal expenses name the Service Company as an additional insured. received by the Service Company shall be processed in the same Additionally, the District shall maintain property and general manner as are all other debts and obligations of the District, liability insurance with appropriate coverage. except that the District shall promptly approve and sign checks to satisfy such statements. 7) DISPUTES 5.8. All final, non-appealable judgments payable and 7.1 In the event of any disputes, the parties shall first enforceable against the Service Company for which the District attempt to resolve the situation by good faith discussions which is obligated to indemnify the Service Company shall be shall take place in a timely manner. If the dispute cannot be processed and satisfied by the District in the same manner as resolved within sixty(60)days, the parties shall mediate their are all other debts and obligations of the District,except that the dispute before a mediator acceptable to both parties, if they District shall promptly approve and sign checks to satisfy such cannot agree, they shall ask the Director of the Federal judgments. Mediation and Conciliation Service to nominate a mediator. The parties shall bear their own costs of the mediation,but the 5.9. Although the Service Company shall be liable to the parties shall share equally the costs of the mediator and the District for the actions of its subcontractors,the District shall mediation Services. Page 4 161 1 A 1 7.2 If the parties are unable to resolve any disputes in 9.1.3 The Manager shall ensure that public records that are accordance with the Section above, either party may request exempt or confidential and exempt from public records that such dispute be submitted for binding arbitration, which disclosure requirements are not disclosed except as authorized shall be governed by the rules of the American Arbitration by law for the duration of the agreement term and following District or such other rules as the parties may agree. The parties completion of this Agreement if the Manager does not transfer agree that any judgment issued as a result of arbitration may he the records to the District. entered in the court having jurisdiction thereof. The parties agree that arbitration shall be the exclusive means to settle any 9.1.4 Upon completion of this Agreement, the Manager shall dispute,controversy or claim arising out of this Agreement.The transfer, at no cost, to the District all public records in parties agree that any judgment issued as a result of arbitration possession of the Manager consistent with Florida law. All may be entered in the court having jurisdiction thereof. Any records stored electronically by the Manager must be provided mediation or arbitration shall be held in a mutually agreeable to the District, upon request from the District's custodian of location within the County in which the District is located. public records, in a format that is compatible with the information technology systems of the District. 7.3 ALL CLAIMS MUST BE BROUGHT WITHIN ONE (1)YEAR OF THE DATE THE CLAIMING PARTY KNEW 9.1.5 The District shall make all determinations as to what OR SHOULD HAVE REASONABLY KNOWN OF SAID constitutes confidential or exempt public records. CLAIM. INVOICES ALREADY PAID CANNOT BE DISPUTED FOR ANY REASON BEYOND THE DATE OF 9.1.6 Service Company shall follow the requirements of the THE NEXT BOARD MEETING. Florida Records Retention Act and destroy all records in accordance with the requirements of the law. 8) FORCE MAJEURE 9.1.7 Failure of the Manager to comply with Section 119.0701, A party's performance of any obligation under this Agreement Florida Statutes may subject the Manager to penalties under (except for payment obligations)shall be excused if,and to the Section 119.10, Florida Statutes. Further, in the event the extent that,the party is unable to perform because of any event Manager fails to comply with this Section or Section 119.0701, of Force Majeure.The party unable to perform shall be required Florida Statutes,the District shall be entitled to all remedies at to resume performance of its obligations under this Agreement law or in equity. The following statement is required to be as soon as reasonably practicable following the termination off included in this Agreement pursuant to Section 119.0701(2), the event or because that excused performance hereunder.Force Florida Statutes: Majeure is defined as any act, event or condition to the extent that it adversely impacts the cost of performance of, or IF THE MANAGER HAS QUESTIONS adversely affects the ability of, or either party to perform any REGARDING THE APPLICATION obligation under this Agreement (except for payment obligations) if such act, event or condition, in light of any CHAPTER 119, FLORIDA STATUTES, circumstances that should have been known or reasonably TO THE MANAGER'S DUTY TO believed to have existed at the time, is beyond the reasonable PROVIDE PUBLIC RECORDS control and is not a result of the willful or negligent act,error, omission or failure to exercise reasonable diligence on the part RELATING TO THIS AGREEMENT, of the party relying thereon. CONTACT THE CUSTODIAN OF 9) PUBLIC RECORDS PUBLIC RECORDS AT SANDRA DEMARCO C/O INFRAMARK, LLC, 9.1 The Service Company Manager will be the public TELEPHONE: (954) 603-0033, EMAIL' records custodian for the District("Manager"). In connection ' with its services to District,the Manager agrees to fully comply SANDRA.DEMARCOn,INFRAMARK.0 with the provisions of Section 119.0701, Florida Statutes OM, AND MAILING ADDRESS: 210 N. pertaining to Florida's Public Records Law. Said compliance UNIVERSITY DRIVE, SUITE will include the Manager taking appropriate and necessary steps702, to comply with the provisions of Section 119.0701(2)(b), CORAL SPRINGS, FL 33071. Florida Statutes including,without limitation,the following: 10) MISCELLANEOUS 9.1.1. The Manager shall keep and maintain public records required by the District to perform the services hereunder. 10.1. Where agreement, approval, acceptance, consent or similar action by either party hereto is required by any provision 9.1.2.Upon a request for public records received by the District, of this Agreement, such action shall not be unreasonably the Manager shall provide the District with a copy of the delayed or withheld. Each party will cooperate with the other requested records or allow the records to be inspected or copied by, among other things, making available, as reasonably within a reasonable time at a cost that does not exceed the cost requested by the other, management or board decisions, provided in Chapter 119,Florida Statutes or otherwise provided information,approvals,and acceptances in order that each party by law. Page 5 161 1 A 1 may properly accomplish its obligations and responsibilities the federal or state court having appropriate jurisdiction thereof. hereunder. Should a party withhold such cooperation as detailed in this Section,the other party shall not be liable for 10.12. Pursuant to Section 287.135,Florida Statutes,Service late fees,fines,or other damages or delay as a result. Company represents that in entering into this Agreement, the Service has not been designated as a "scrutinized company" 10.2, The headings and titles to the sections of this under the statute and,in the event that the Service Company is Agreement are inserted for convenience only and shall not be designated as a"scrutinized company", the Service Company deemed a part hereof or affect the construction or interpretation will immediately notify the District whereupon this Agreement of any provision. may be terminated by the District. 10.3. No remedy herein conferred upon any party is 10.13. Section 287.133, Florida Statutes, provides that a intended to be exclusive of any other remedy and each such person or affiliate, as defined in that Section, who has been remedy shall be cumulative and shall be in addition to every placed on the convicted vendor list following a conviction for a other remedy now or hereafter existing at law or in equity or by public entity crime may not submit a bid on a contract to statute or otherwise,including injunctive relief. provide any goods or services to a public entity,may not submit a bid on a contract with a public entity for the construction or 10.4. If any provision of this Agreement or application repair of a public building or a public work, may not submit thereof to anyone or under any circumstances is adjudicated to bids on leases of real property to a public entity, may not be be invalid or unenforceable in any jurisdiction,such invalidity awarded or perform work as a contractor, supplier, or unenforceability shall not affect any other provision or subcontractor, or consultant under a contract with any public application of this Agreement which can be given effect entity,and may not transact business with any public entity in without the invalid or unenforceable provision or application excess of the threshold amount provided in F.S. 287.017 for and shall not invalidate or render unenforceable such provision CATEGORY TWO($25,000)for a period of 36 months from or application in any other jurisdiction. the date of being placed on the convicted vendor list.Any such person or affiliate convicted of a public entity crime shall 10.5. This Agreement shall be construed without regard to provide written notice of such conviction to the District within the party that drafted it. Any ambiguity shall not be interpreted 30 days after the date of such conviction. Service Company against either party and shall,instead,be resolved in accordance warrants that it follows these terms as well as any subcontractor with other applicable rules concerning the interpretation of hired to perform ander this Agreement. contracts. 10.14. All notices will be in writing and shall be deemed given 10.6. This Agreement contains the entire agreement between when mailed by first class mail or delivered in person. Notices District and Service Company and supersedes all prior or required to be given to the parties by each other will be contemporaneous communications, representations, addressed to: understandings or agreements that are not consistent with any material provision of this Agreement. To Service Company: 10.7. The parties may only modify this Agreement by a Inframark,LLC written amendment signed by both parties. 2002 West Grand Parkway North,Suite 100 Katy,Texas 77449 10.8. The failure on the part of either party to enforce its ATTN:Chris Tarase,Vice President rights as to any provision of this Agreement shall not be construed as a waiver of its rights to enforce such provisions in With a copy to: the future. 10.9. In the event of termination, cancellation or failure to Inframark,LLC renew,District agrees,for a period of twelve(12)months from 220 Gibraltar Road,Suite 200 the date of termination,not to engage or attempt to engage the I Iorsham,PA 19044 services of anyone who is employed by Service Company (or ATTN:Legal Department was employed by Service Company at any time within one(1) year prior to the date of termination) for the performance of To District: identical or similar services. 210 N.UNIVERSITY DRIVE,SUITE 702, 10.10. This Agreement shall be binding upon the successors CORAL SPRINGS,FL 33071. and assigns of each of the parties. This Agreement shall not be ATN:David Root,Chairman assigned by either party without the prior written consent of the other party unless such assignment shall be to a parent, With copy to: subsidiary,affiliate,or successor of either Party. When written consent of a party is required, such consent shall not be unreasonably withheld. Gregory L. Urbancic Attorney at Law 10.11. This Agreement shall be construed under and in accordance with the laws of the State of Florida, and all Coleman, Yovanovich & Koester, P.A. obligations of the parties created hereunder are enforceable in The Northern Trust Building Page 6 1 61 A 1 4001 Tamiami Trail North, Suite 300 Agreement are the property of District. Naples, Florida 34103 P: 239.435.3535 I F: 239.435.1218 10.16. This Agreement may be executed in more than one gurbancicna,cvklawfirm.com counterpart, each of which shall be deemed an original. 10.15. All records compiled by Service Company with information and material gathered when performing this IN WITNESS WHEREOF,the parties have duly executed this Agreement effective as of the date at the top of this Agreement. INFRAMARK,LLC HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT By:Chris Tarase By:Ed Hubbard Title:Vice President Title:Chairman Date: Date: Page 7 161 1 A 1 Schedule A Scope of Services The Service Company shall provide the following services to,for,and on behalf of the District: A- FINANCIAL ACCOUNTING SERVICES 1- Prepare the District's budget at the District's direction. 2- Implement the District's budget directives. 3- Prepare of monthly financial reports for the regular District meetings. 4- Submit preliminary budget to the District as required under applicable law or District policy. 5- Modify preliminary budget for consideration by the District at the District's advertised Public Hearing. 6- Coordinate budget preparation with District's Board,Engineer,and Attorney. 7- Prepare budget resolution approving the District's budget and authorization to set public hearing. 8- Prepare budget and assessment resolutions as required by applicable law. 9- Prepare annual financial report for units of local government. 10- Prepare of Public Depositor's Report and distribution to State Treasurer. 11- Provide all required annual disclosure information to the local government in the County in which the District resides 12- Coordinate and distribute Annual Public Facilities Report and distribute to appropriate agencies. 13- Prepare of all required schedules for year-end audit. l4- Oversee capital and general fund accounts. 15- Prepare required investment policies and procedures at the District's direction. 16- Administer purchase order system,periodic payment of invoices. 17- Coordinate tax collection and miscellaneous receivables. 18- Establish Government Fund Accounting System in accordance with the Uniform Accounting System prescribed by Department of Banking and Finance for Government Accounting, Generally Accepted Accounting Principles (GAAP) and Government Accounting Standards Board(GASB). Page 8 1 61 1 ► 1 19- Prepare and coordinate applications for federal ID numbers and tax exemption certificates. B- MANAGEMENT AND RECORDING SERVICES 1- Attend up to seven meetings of the District Board of Supervisors and provide meaningful dialogue on the issues before the District Board of Supervisors for action. 2- Record all meetings of the District. 3- Organize,conduct,and provide minutes for all meetings of the District.This includes,but is not limited to, scheduling meetings, providing agenda packages and meeting materials in the form requested by the Board of Supervisors,and publishing Board meeting,public hearing notices, and landowner election notices as directed by the District; for avoidance of doubt,the Service Company does not provide any legal advice and does not make any recommendations as to how to apply with applicable laws. 4- Consult with the Board of Supervisors and its designated representatives, and when necessary,organize such meetings,discussions,project site visits,workshops,and hearings as may pertain to the administration and accomplishment of the various projects and services provided by the District. 5- Identify significant policies,including analysis of policy implementation with administrative and financial impact statement and effect on the District. 6- Provide Oath of Office and Notary Public for all newly elected members of the District Board of Supervisors. 7- Prepare agenda for budget hearings. 8- Prepare of all the District's Board of Supervisor agendas and coordination of receipt of sufficient material for the District's Board of Supervisors to make informed policy decisions. 9- Prepare and advertise all notices of meetings as required. 10- Maintain the District's seal. I I- Act as the primary point of contact for District-related matters 12- Ensure all required procedures for the District are properly followed and executed, including provision of required compliance and disclosure information to local governments; Service Company shall work with the District as need be to ensure all required procedures are properly followed and executed. 13- Solicit bids for the District's contract services for the District's approval and serve as a liaison between the District and contractors to observe the monthly performance of the work of companies supplying the services related to the operation and maintenance of the District's public infrastructure Page 9 1 61 1 A 14- Make recommendations and assist in matters relating to solicitation, approval, rejection, amendment,renewal,and cancellation of contracts for services to the District. In advance of expiration of contracts, the Service Company shall advise the District as to need for renewal or additional procurement activities and implement same. The Service Company shall work with the District's attorney and engineer in fulfilling these requirements. The Service Company's project management (the onsite management of specific large maintenance and/or capital projects) will require an additional project management fee. Any such project management fee must be approved in advance the District; provided, however, that in the event of an emergency, the Service Company may provide project management services for a reasonable project management fee. 15- Coordinate and provide contract administration for any services provided to the District by outside vendors. Contract administration will not require any"project management"(i.e. oversight of construction and/or engineering work that may require professional certifications or other expertise that the Service Company's personnel may not possess). 16- If required,provide day-to-day management of in-house operations by performing the following: a- Hire and maintain a highly qualified staff. b- Coordinate all personnel applications,benefits,and payroll and submit in an accurate and timely manner. c- Prepare and implement operating schedules. d- Prepare and implement operating policies. e- Interface with Residents to insure anticipated levels of service are being met. f- Implement internal purchasing policies. g- Prepare and bid services and commodities as necessary. h- Coordinate with the District's residents to determine the services and levels of service to be provided as part of the District's budget preparations. 17- Preparation of Specifications and coordination for insurance and independent auditor services. 18- Provide a monthly field inspection of the community and provide the report to the District. 19- Responding to any community complaints or requests for service from residents. C- SPECIAL ASSESSMENT SERVICES 1- Prepare assessment resolution levying the assessments on the property in the District and prepare assessment rolls. Page 10 161 1 A I 2- Prepare and maintain a property database by using information obtained by local Property Appraiser's secured roll. 3- Review and compare information received from the Property Appraiser to prior years' rolls,to ensure that the District rolls are in compliance with the law and that the Service Company has obtained all the pertinent information to prepare accurate assessments. 4- Periodically update the database for all activity such as transfer of title,payment of annual assessment,prepayment of principal. 5- Act as the primary contact to answer property owner questions regarding special assessments,tax bills,etc.and provide pay off information upon request to property owner. 6- Upon adoption of the budget and assessments,coordinate with the office of the Property Appraiser and Tax Collector to ensure correct application of assessments and receipt of District funds. 7- Act as primary contact to answer property owners'questions regarding the Capital Assessment. D- FIELD MANAGEMENT SERVICES a. Service Company shall provide the following field management services with a professional assigned with exceptional communication skills and job knowledge to manage and maintain all District owned assets.The services will include monthly inspections and be on site as needed to monitor contractor performance which includes but is not limited to: storm water systems,ponds,wetlands,preserves,and similar District assets. b. In addition,Service Company's responsibilities will include identification of any problems or concerns that will need to be addressed if within the budget or he presented to the District if it isn't a budgeted item. c. Included in the scope of additional management services being proposed will be the following: i. On site as needed to insure all responsibilities are being addressed in a timely manner and reported monthly to the District; ii. Monthly inspections with results included in the monthly report submitted to the District; iii. Attend any meetings requested as needed; iv. Oversee/coordinate any complaint response to concerns from residents or community leaders; v. Check for invasive plants along lake banks and other designated areas; vi. Inspect ponds on a monthly basis; Page 11 1 61 1 A I vii. Inspect storm water drainage structures; viii. Perform contract management/monitoring for contractors conducting work for the District; ix. Assist in the preparation of bid packages for required work in the District; x. Follow up on District identified concerns such as wildlife issues and exotic plant intrusion; xi. Customer relations,working with staff will respond to any community complaints or requests for service from residents and Supervisors; xii. On-site inspections and vendor meetings as needed; xiii. Preconstruction meetings with contractors when required; xiv. After monthly inspections a report is given to the Board of Supervisors(BOS), and issues identified will be addressed immediately; xv. All bid invitations will be sent out by the Service Company to pre-qualified contractors,and quotes will be compared,reviewed and awarded by the BOS; xvi. Other needs not specifically mentioned in field services will be addressed as identified; Page 12 161 Schedule B Rate Schedule I. ANNUAL BASE FEE District Management Fcc $46,270 Dissemination Agent Fee $ 1,500 Special Assessment Services $6,600 Website Services $ 1,100 Field Management Services $12,830 Total Annual Fees $68,300 II.MISCELLANEOUS SCHEDULE OF CHARGES Special Meetings-Beyond seven(7)annual meetings as defined in $750 dollars for additional Schedule A to this Agreement meetings beyond the 7 meetings. Special projects beyond the current scope of services will be billed at $125.00 per hour an hourly rate of $125.00 per hour. Mail Distribution General Distribution-Includes label,folding,insertion ofup to two items and $0.35 per piece delivery to the post office Genera! Distribution-Additional inserts over two $0.03per additional page Labels $0.07each Certified Mail Current rate charged by postmaster plus handling charge of $5.00 Postage Current rate charged by postmaster(no add on} Copies Black and white,single sided $0.18 percopy,upto 100 copies $0.10 per copy thereafter Color(single sided} $0.50 per copy Black and white,duplex(two-sided) $0.21 per duplex copy Special Services-incudes court appearances,performance oi tasks other than $125.00 per hour contract schedule(s),requested attendance for special committee functions and research for special projects File Storage-Records preceding those included in base fee(current year records $15.00 per box per month plus two years previous)(Any boxes may be transferred to the District upon the request oftheDistrict) Notary service Included Estoppel letters for Sellers ofProperty-the Service Company will charge the seller Included directlyat market rates Website services for compliance with Florida Statutes Chapter 189 are Chapter 189 Included included,but not ADA compliance services.ADA compliance services can be provided at an additional cost. Page 13 161 1 A �. For the filing of any FEMA applications there will be a minimum charge of $750 per FEMA application and a $750 for the filing of any such application and the Manager will receive 10%of 10%fee for any funds that any FEMA funds received for follow up activities associated with FEMA the District receives from applications and work on FEMA projects. FEMA. Page 14 161 1 A 1 Heritage Bay CDD FY2020 Lake Rank Review and Long Range Planning Priority Ranking:High-to be completed 1-3yrs,Medium-to be completed 2-4yrs,Low-to be completed 3+yrs. Inspection Date 1/10/20 Asset Issue Responsibility Repair Options/Recommendations rioriry Saha 1 E Bank•Spring Holes COD Fill Low Lake 4 SE Bank Steady Step Erosion COD/HOA Fill/Matting/Plantings/Rip Rap/Other Low Lake a S Bank Spot Erosion(between previous repairs) CDD/HOA FBI/Matting/Plantings/Rip Rap/Other Law Lake I N Bank Step Erosion•W of Bridge CDD/Club Fill/Matting/Plantings/Rip Rap/Other Low Lake S NW Bank Erodon COD/HOA Ragrade/FIII/Matting/Plantings/Rip Rap/Other Low Lake 6 NE Bank Step Erosion CDD/Club Drains/RII/Matting/Plantings/Rip Rap/Other Low Lake 6 E Bank Step Erosion Near Tee Box 112 CDD/Club Drains/Fill/Matting/Plantings/Rip Rap/Other Low Lake 7 N Bank Slop Erosion COD/HOA Ragrade/Fill/Matting/Planting./Rip Rap/Other Medium Lake8 W Bank Step Erosion COO/Club Drains/FIII/Matting/Plantings/Rip Rap/Other Low — Lake Cover/Lower Pipe S Bank CDD Rrade LowPervade Low Lake 9 W Bank Washout Club Drains/Fill/Matting/Plantings/Rip Rap/Other low Lake 10 W Bank-Washouts/Stop Erosion (00/000 FIR/Matting/Rip Rap/Plantings lake 11 5 Bank Step Erosion COD/Club Monitor Low Latta 12 SW Baht Erosion CDD Monitor Low take 12 E Bank Erosion CDO/Club Monitor Low Lake 13 W Bank Erosion COD Fill/Grade/RIP Rep/Other Low Lake 13 SE Comer Erosion COD/Club Fill/Grade/Rip Rap/Cert Path Curbing/Drain Lake 14 EBank Erosion CDD/HOA Drains/Fill/Matting/Plantings/Rip Rap/Other Low Lake 15 W Bank Step Erosion COD/HOA FIII/Gude/Rip Rap/Other Lake 17 NW Corner-Washout COD/HOA Dralns/Fill/Matting/Planlings/Rip Rap/Other Medium Lake 17 W Bank Washout CDD/HOA Drains/Fill/Matting/Plantings/Rip Rap/Other Medium Lake 17 SW Corner Washout CDD/HOA Drains/Fill/Matting/Plantings/Rip Rap/OtherLOW N Lake 19 E Rank CDD/Club Plantings/Extend Pipe/Reduce Incline from Tae Boxes low Y 1 61 1 A 1 lake 20 W Bank Stop Erosion/Washouts CDD/HOA Drains/Fill/Marling/Plantings/Rip Rap/Other Low Drain Malnlenante/Fill/Matting/Plantings/Rip Rap/ Lake 20 W Bank Step Erosion COD/Club Other low Lake 21 NWCOrnar Washout CDO/HOA Drains/Fill/Matting/Plantings/RiP RIP/Other Medium lake 22 N Bank Erosion around Flumes COD/HOA Drains/Fill/Matting/Plantings/Rip Rap/Other Lake 23 N Bank Step Erosion COD Fill/Matting/Plantings/Rip Rap/Other LOW Lake 23 S Bank Erosion COD/Club FIII/Matting/Plantings/Rip Rap/Other Lake 20 NW Bank Washout COD/Club Cart Path Curbing/Drams/Fill/Matting/Rip Rap/Other Medium Lake 25 S Bank Erosion COD Fill/Reirade Lew Lake 26 S Bank Step Erosion COD Monitor Low Lake 26 NE Comer Drain issue Erosion CDD/HOA Cart Path Curbing/Drains/Fill/Matting/Rip Rap/Other Medium Labe 28 NE Corner Step Erosion COD Regrade Bank/Fill/Marling/Rip Rap/Treat tnvaslves LoW Lake 29 SW Corner Erosion CDD/HOA Fill/Ramada/Drains/Plantings Lew Lake 29 W Bank Erosion CDD/FOA Fill/Regrade/Drains/Plantings Low Lake 303 E Bank/West Bridge Quadrants COD/HOA FII/Rip Rap Lake 300 NE Comer Littoral Shelf Washouts COO/Club Adjust irrigation Runoff/Matting/Rip Rap/Other Low. 1 61 1 A 1 Heritage Bay CDD FY2020 Lake Bank Review and Long Range Planning Lake 1-E Bank-Spring Holes 4 sem^'" .4040iiii, ....\ ii,* IP • ti Lake 4- N Bank Step Erosion W of Bridge -S Bank Spot Erosion(between previous repairs) -SE Bank Step Erosion a, �7 Z,-4, \AWN%I Iri P 5 � � c t `.,.:",; YI 4 :¢ � „:.,r;AE,rit, ,,..„4,,,,,,,,,:v2., — , „, ;,,;714,_it r.,,,,,,, z ',t„. 1 A A ll :o.i' iipm �ks ,.`YsP Yr k ll%t 1)t a sti • �� f ` 24" RCP 161 iA 1 Lake 5—NE Bank Erosion iiollillIlppli yrs, . i, t h Lake 6-NE Bank Step Erosion -E Bank Step Erosion Near Tee Box#12 kr.:-.:,, .' - ,. ,. �...„\ , ., .. - Cpl -i. .,...., 1 61 1 A 1 Lake 7- N Bank Step Erosion 12 - -10 - ......, .y±Y5.b ....... . ..... 40e .‘:;,:,10 f,-,,‘ ,.: ?-1-1 ,i---- 6 i ;..., „,„„,,,,„,, , .. .,„, ., , , . ... _ ..,,.,„,., „, ,.., ...,:„:, i po' :•!.'-::': --,,,4,:.,.1, , .,:&) II , . . .: 1:_ -i .... ,..„ .. • . . ,„::; , (:,,.., 0 'NI .. '.,:!'7.1•-• ILIL____ Lake 8-W Bank Step Erosion li,.• al '101;11PP 41.111111111 4/06, I -. .,rtr .ate► -\ '� 1- N, dile.°111.16 Lake 9-Cover/Lower Pipe S Bank -W Bank Washout 4,$;!,3,.,Vt,z,M"-- ....0". 401010111111111).link 11 Ilk 40.01;0104111111111041° IC) 1 61 A 1 Lake 10-WBank Washouts&Step Erosion I .--- \ ib K1,r -1111L 7 f ____ _____4000000.00,.. . tb... a ♦ 1 •,� 1 �.... .r _yam �Laake 11-S` S Bank Step� Erosion i� ` S_ _- - _,..0 :Ez„ , ,..._, or 401 111, IPA r 1 1 lipMONIFIb) 0 A " Lake 12-E Bank Erosion -SW Bank Erosion 161 1 A 1 Lake 13-SE Corner Erosion -W Bank Erosion .L/P0"66- AL INIt,•'grAlliiiii.%"1111Wk=BO' Ilk Oil IRP1111114 '' 41111- 14111111k 11%. N Lake 14—E Bank Erosion A .IM ) & 4 . IRi1 - _ . wr �_. .. Lake 15-W Bank Step Erosion (/1 --, /OP' '"ftri• --.-..„____ 41, '44e%41140.4 lk Lake 17-NW Corner Washout W Bank Washout -SW Corner Washout '44L\i P 1. f 40001111 ) ,.r• 161A ei1 Lake 19-E Bank • i_ ,),_...) 04 . i //Age- , Wir----,-- ,' ,, ' /r1LF ,. -�. ,,-yr, Lake 20-W Bank Step Erosion -W Bank Step Erosion/Washouts / f ��; 1 36" RCP . .. - ... .. ., ...... ,.,.[A,KE..4L20. . -,. - .- - . Lake 21 -NW Corner Washout 1611 A 1 Lake 22- N Bank Erosion around Flumes i j .........s.1/4 fiill 1 biaillW ill I IF ili \ I 10 ) \\*6 ' Am Lake 23- N Bank Step Erosion -S Bank Erosion (ti ip tj IIII I 1 i! il Ilk 1 "or, - ...t ) Al 11:11P- ) Sig 1 6 1 loA 1 Lake 24-NW Bank Washout L I*/ 0a IM N,441fp_.04 Lake 25-S Bank Erosion r ,/t 1+ lelpii6 41%1Irri " Lake 26-S Bank Step Erosion -NE Corner—Drain Issue Erosion , .,.. \ : 1 f. S ,. n rr 16 1 I A 1 Lake 28-NE Corner Step Erosion /460,14 .:‘,.,o0."" AidOlik 0 It Lake 29-SW Corner Erosion -W Bank Erosion 111f 1 0* .41111110 t Lake 30B- Rock Voids SE Bridge Quadrant/SW Bank ti 1 61 1 A l Lake 308-NE Corner Littoral Shelf Washouts r I y .04 �� — ,-.' .4/ A. yR 11 1111 14) I 161 A Naples Heritage Community Development District Board of Supervisors o Kenneth R.Gaynor,Chairman o Peter V.Ramundo,Vice Chairman o Justin Faircloth,District Manager o Gerald G.James,Assistant Secretary o Gregory L.Urbancic,District Counsel o Richard J.Leonhard,Assistant Secretary o W.Terry Cole,District Engineer o Tom Rutkowski,Assistant Secretary Meeting Agenda • January 7,2020—9:00 a.m. 1. Roll Call 2. Public Comment on Agenda Items 3. Approval of the Minutes of the November 5,2019 Meeting 4. Old Business A. Master Association Club Expansion Update B. Campus Suite ADA Website Compliance Update 5. New Business A. Vertex Aeration Proposals 6. Manager's Report A. Acceptance of Financial Statements B. FY2021 Draft Budget Discussion C. Follow Up Items 7. Attorney's Report S. Engineer's Report 9. Supervisors' Requests 10. Audience Comments 11. Adjournment Next Meeting Scheduled for March 3,2020 District Office: Meeting Location: 210 N.University Drive,Suite 702 Naples Heritage Golf and Country Club Clubhouse Coral Springs,FL 33071 8150 Heritage Club Way 954-603-0033 Naples,FL 161 1 A 2 ,_A. riNapir Batiti Ntit15 PART OF THE USA TODAY NETWORK Published Daily Naples,FL 34110 Notice of Meetings Naples Heritage Community NAPLES HERITAGE COMM UNITY Development District 210 N UNIVERSITY DR 702 The Board of Supervisors al the Naples Heritage Community De- velopment District will hold their meetings for Fiscal Year 2020 al the Naples Heritage Goll and Country Club Clubhouse, 8150 CORAL SPRINGS,FL 33071 Heritage Club Way,Naples,Florida al 9:00 a.m.as follows: November 5,2019(Election Day) January7,2020 Affidavit of Publication Marc2020 April 7,3,020 STATE OF WISCONSIN May 5,2020 COUNTY OF BROWN Meetings may be continued to a date and lime certain which will be announced at the meeting, There may be occasions Before the undersigned they serve as the authority, when one or more Supervisors will participate by telephone. Al 11w meeting location there will be present a speaker telephone personally appeared said legal clerk who on oath says that so that any Interested person can attend the meeting at the he/she serves as Legal Clerk of the Naples Daily News, a meeting location and be lulty informed of the discussions taking daily newspaper published at Naples, in Collier County, place either in person or by telephone communication. Florida; distributed in Collier and Lee counties of Florida; Ally person requiring special accommodations at these meetings because of a disability or physical impairment should contact that the attached copy of the advertising was published in the District Manager's Office at least loriy-eight (49)hours prior said newspaper on dates listed. Affiant further says that the to the meeting. If you are hearing or speech Impaired, please contact the Florida Relay Service by dialing 7-1.1,or 1-800-055- said Naples Daily News is a newspaper published at 9771 (l'TY)11.800-955.8770 (Voice), tar aid In contacting the Naples, In said Collier County, Florida, and that the said District Manager's Office. newspaper has heretofore been continuously published In Each parson who decides to appeal any action taken at these said meetings is advised that person will need a record of the pro- ceedingsCounty, and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made. Including counties of Florida, each day and has been entered as Ilse testimony and evidence upon which such appeal is to be second class mail matter at the post office in Naples, in based. P Justin Faircloth said Collier County, Florida, for a period of one year next District Manager preceding the first publication of the attached copy of Sept 5,2019 No.3736719 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. Published:September 5,2019 ck4 answorn to before on September 6,2019: >...50.1-0._1'Y1 uvxf_lr.l mil,...) Notary,State of WI,County of Brown TARA MONDLOCI-f Notary Public State of Wisconsin My commission expires August 6,2021 Publication Cost:$280.00 Ad No:0003736719 Customer No:1306647 PO#: Meeting Notice 161 1 A 2 From:Chris Byrne<chris.byrne@solitudelake.com> Sent: Monday, November 25, 2019 11:38 AM To:Faircloth,Justin<justin.faircloth@inframark.com> Subject: Naples Heritage Pond Aeration Proposal Justin, Please see the attached proposal to manufacture and install pond aeration systems in Sites 1,3,&4. Sites 1 and 3 will require new electric services to provide power.Site 4 may be able to utilize the power at the golf course bathroom. I will provide a proposal for solar powered aeration systems in a separate email. Please let me know if I can attend the next meeting to answer questions. Thank you, Chris Byrne Business Development Consultant C:239.246.3422 I P:888.480.5253 I F:888.358.0088 www.solitudelakemanagement.com 161 1 A 2 "'� .�.�•.� �`„�`', , � � \ -. � ''fir asa �,.. Az� SQLITUDE ru LAkE MANAGEMENT SUBMERSED AERATION SYSTEM INSTALLATION CONTRACT PROPERTY NAME: Naples Heritage CDD CONTRACT DATE: November 19, 2019 SUBMITTED TO: Mr. Justin Faircloth SUBMITTED BY: Chris Byrne SPECIFICATIONS: Sites 1, 3 & 4 Aerator Installation: Site 1 1. Contractor will install the following submersed air diffused aeration system: Vertex Airl Plus VBS XL2 Aeration System Includes: 1/3hp Compressor(115v) Valve Box manifold Pressure Relief Valve Pressure Gauge Air Filter/ Muffler Assembly GFCI protection breaker Lockable / Weatherproof/Sound Reducing Cabinet Small Sound Kit Sub Assembly Cabinet mounting pad Cabinet Exhaust Fan Two (2) Air Station Bottom Diffusers (Dual Membrane /Self-Cleaning) Check Valves 350 ft. underwater self-weighted air delivery tubing (1/2" ID / 1 1/4" OD) Includes 200' Trenching and Installation of 1" PVC Pipe All labor and parts necessary for proper installation Price: $4,254.00* (Plus sales tax) 2. Air Diffusers will be evenly placed throughout the lake in the deepest areas possible to provide for uniform coverage and to maximize the benefits of aeration on the lake. *For all single-phase units, customer must provide suitable 12Ov power source with appropriate breaker or disconnect for electrical connection by the edge of the pond, next to the site where the compressor cabinet is to be placed. SOLitude Lake Management®can arrange for any additional electrical work necessary to meet these electrical requirements for an Competitively Sensitive&Proprietary Materials—The information contained herein is the intellectual property of SOLitude Lake Management. Recipient may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall be the responsibility of the recipient to keep the information contained herein confidential. SOLITUDELAKEMANAGEMENT.COM 888.480.LAKE(5253) L61 I A 2 Submersed Aeration System Installation Contract . Naples Heritage CDD(01384880)-KE -----' Page 2 of 5 ' additional fee. SOLitude Lake Management@ is not responsible for electrical permits or inspections that might be required if new electrical service is ordered. Permits and inspections are the sole responsibility of the customer and the customer's electrician who is responsible for providing the necessary electrical service as described above. Aerator Installation: Site 3 1. Contractor will install the following submersed air diffused aeration system: Vertex Air2 VBS XL2 Aeration System *Configured with a single-valve outlet for a connection to a remote valve box Includes: Two 1/2HP Compressors (115v) Valve Box manifold Pressure Relief Valve Pressure Gauge Air Filter/Muffler Assembly GFCI protection breaker Lockable / Weatherproof/Sound Reducing Cabinet Medium Sound Kit Sub Assembly Cabinet mounting pad Cabinet Exhaust Fan Two (2) Air Station Bottom Diffusers (Dual Membrane /Self-Cleaning) Check Valves 500 ft. underwater self-weighted air delivery tubing (1/2" ID / 1 1/4" OD) Includes 175' Trenching and Installation of 1" PVC Pipe All labor and parts necessary for proper installation Price: $4,652.00* (Plus sales tax) 2. Air Diffusers will be evenly placed throughout the lake in the deepest areas possible to provide for uniform coverage and to maximize the benefits of aeration on the lake. *For all single-phase units, customer must provide suitable 120v power source with appropriate breaker or disconnect for electrical connection by the edge of the pond, next to the site where the compressor cabinet is to be placed. SOLitude Lake Management@ can arrange for any additional electrical work necessary to meet these electrical requirements for an additional fee. SOLitude Lake Management®is not responsible for electrical permits or inspections that might be required if new electrical service is ordered. Permits and inspections are the sole responsibility of the customer and the customer's electrician who is responsible for providing the necessary electrical service as described above. Competitively Sensitive&Proprietary Materials—The information contained herein is the intellectual property of SOLitude Lake Management. Recipient may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall be the responsibility of the recipient to keep the information contained herein confidential. SOLITUDELAKEMANAGEMENT.COM 888.480.LAKE(5253) 16I 1 A 2 Submersed Aeration System Installation Contract Naples Heritage CDD(01384880)-KE Page 3 of 5 Aerator Installation: Site 4 1. Contractor will install the following submersed air diffused aeration system: Vertex Air3 VBS XL2 Aeration System *Configured with a single-valve outlet for a connection to a remote valve box Includes: 1/2 HP Compressor(115v) Valve Box Manifold Pressure Relief Valve/ Pressure Gauge Air Filter/ Muffler Assembly GFCI protection breaker Lockable/ Weatherproof/Sound Reducing Cabinet Medium Sound Kit Sub Assembly Cabinet mounting pad Cabinet Exhaust Fan Three (3) Air Station Bottom Diffusers (Dual Membrane /Self-Cleaning) Check Valves 1,050 ft. underwater self-weighted air delivery tubing ('/2" ID / 1 '/4" OD) Includes 135' Trenching and Installation of 1" PVC Pipe All labor and parts necessary for proper installation Price: $5,388.00* (Plus sales tax) 3. Air Diffusers will be evenly placed throughout the lake in the deepest areas possible to provide for uniform coverage and to maximize the benefits of aeration on the lake. *For all single-phase units, customer must provide suitable 120v power source with appropriate breaker or disconnect for electrical connection by the edge of the pond, next to the site where the compressor cabinet is to be placed. SOLitude Lake Management®can arrange for any additional electrical work necessary to meet these electrical requirements for an additional fee. SOLitude Lake Management®is not responsible for electrical permits or inspections that might be required if new electrical service is ordered. Permits and inspections are the sole responsibility of the customer and the customer's electrician who is responsible for providing the necessary electrical service as described above. General: 1. Contractor is a Vertex Distributor, certified by the manufacturer for sales, installation, service, and repair. 2. All electrical work performed as part of the above installation will be done in accordance with all state and local codes, by a person licensed to perform such work. Competitively Sensitive&Proprietary Materials—The information contained herein is the intellectual property of SOLitude Lake Management. Recipient may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall be the responsibility of the recipient to keep the information contained herein confidential. SOLITUDELAKEMANAGEM ENT.COM 888.480.LAKE(5253) 1 6 # A 2 Submersed Aeration System Installation Contrac (1±):11 Naples Heritage CDD(01384880)-KE Page4of5 3. Contractor will continue to maintain all appropriate licensing necessary to perform all specified work in a safe and legal manner throughout the entire contract period. 4. Contractor will furnish personnel, equipment, boats, materials, and other items required to provide the forgoing at his expense. 5. Contractor is dedicated to environmental stewardship in all of its work and maintains a diligent program to recycle all plastic containers, cardboard, paper and other recyclable wastes generated through the performance of our contract work. 6. Contractor will maintain general liability and workman's compensation insurance. 7. While SOLitude Lake Management®makes every effort to thoroughly inspect the site before providing this contract proposal or beginning any work, it is possible, without fault or negligence, that unforeseen circumstances may arise, or that hidden conditions on the site might be found in the course of the performance of the contract work, which would result in additional time or material costs that exceed this contract pricing. Should this occur, the customer will be notified of these unforeseen circumstances or conditions and be responsible for the costs associated with remedying. By signing this agreement, the customer acknowledges that they have informed SOLitude Lake Management®of all known and relevant current site conditions that would be reasonable to expect could affect our ability to successfully complete the contract work. 8. The customer agrees to pay penalties and interest in the amount of 2% per month for all past due invoices and related account balances in excess of 30 days past due from the due date as specified by the contract and as stated on the relevant invoice presented to the customer. 9. The customer covenants and agrees to pay reasonable attorney's fees and all other related costs and expenses of SOLitude Lake Management®for collection of past due invoices and account balances and for any other actions required to remedy a material breach of this contract. Warranty: 1. Contractor warrants that all installation work will be done in a safe and professional manner. 2. Manufacturer warrants system for three (3) years from the date of installation against any defects in materials and workmanship. 3. Manufacturer warrants Air Station Membrane Diffusers for five (5) years from the date of installation against any defects in materials and workmanship. 4. Contractor warrants all labor and parts necessary for installation of the fountain aeration system for a period of one (1) year from the date of installation. 5. The manufacturer's warranty and the SOLitude Lake Management®warranty will be voided if: Competitively Sensitive&Proprietary Materials—The Information contained herein is the intellectual property of SOLitude Lake Management. Recipient may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall be the responsibility of the recipient to keep the information contained herein confidential. SOLITUDELAKEMANAGEMENT.COM 888.480.LAKE(5253) lollA 2 Submersed Aeration System Installation Contract Naples Heritage CDD(01384880)-KE Page 5 of 5 a. Any person not specifically authorized by the manufacturer and by SOLitude Lake Management®performs any service, repair, or other work to the aeration system during the warranty period. b. The aeration system is used in any manner inconsistent with its intended use or in any manner that is not in accordance with the manufacturer's instructions. CONTRACT PRICE: $ 4,254.00* Site 1 $ 4,652.00* Site 3 $ 5,388.00* Site 4 $14,294.00* Total (Plus applicable sales tax) *Price includes freight charges. Contract is valid until December 31 of the calendar year in which it was written. PAYMENT TERMS: 1. A deposit of 50% of the contract price will be due upon approval of the contract. 2. The remaining 50% balance will be payable upon completion of the contract work. For any work completed or materials in storage on the customer's behalf at the end of each month, the contractor will invoice, and the customer will be responsible for paying the percent of the total work completed as of that date, less any previous deposit paid. 3. Remit Payment To: 1320 Brookwood Drive, Suite H, Little Rock, AR 72202 APPROVED: Naples Heritage CDD (Authorized Signature) (Print Name and Title) (Date) SOLitude Lake Management® *or Vertex Water Featureste�rv- LakeAeration Systems & Floating Fountains ofWater Competitively Sensitive&Proprietary Materials—The information contained herein is the intellectual property of SOLitude Lake Management. Recipient may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall be the responsibility of the recipient to keep the information contained herein confidential. SOLITUDELAKEMANAGEMENT.COM 888.480.LAKE(5253) 1 6I 1 A 2 •,.. •) a i.$ T A £+ 4W &"�' • ` • A '�° !$ it .&, 40) :u .- it. t \ C. ' - r 441 .' ;� aN y1-4` T.Z I ,-.0LU N " N N •t oilre ;�?r � s n� 13v. VU O Li-,w L. bU r -r r Or 4__) fi.? i 0 0 V' N O I� co. N O � 'I C' a, K � Nti � TO in N C) ti :"� r, ` F- F to �+ C a)...5 r I > / -:. : y O J C a C i^1�l1 2 x l y Q.y w 0 O '0 , +; a w p o .0 W,� . d -� E o a , iri m m �. a� O O L : ,..9 d d N O g t6 R{ � �F �— x,, t' UQm 0 co ;- 0 C. vu' ELL' aY�+ f` f` O'GN L - Q `- = , EL Q 01A. ` ® C mw oQ = aaa o f � caE0m w � 2 >. 22 y " n % a. JH citU (90F- u) 0 161 1 A 2 ! ,, , L I4 LLl r et*- " 0is. 0 0*.1 $ . . or` v ''...':„ N ,,. moi.. '= 1 ,a. , ro %, clJ a,', ' A' \ CI CI.) ,. t ',.5'it"'iit• b cJ V '+i.+iXi,y sig- k 44''''''' Ctt bA u wf11 0v G. .� a Q , 10 , co ,, y p •r G c e.71 ,...14•40r0T---- 4411461040r440900010* : r , i 2,,, ,„ / 4 moi... s l �.+• CO '5 *AIL .. 1, '''`.....t.,',_ rr .•t ilicp fr .0NOMOral ,, .01,, w � Nap C a A CO0 r; ,_.< t.. r (� U,3' ms `s -'., '" '._,, N- O_ N 0 N (N LC) 00 00 N O) F m% d c cmr. X O CO- E y c ) H m - Cl) O WVe c •- i_m Qc > (13 C y O C W • c_ a. O o) > -c E4= ., io. °f1,x CV ENS Cu u) c aOR Omm « >W- FQ I ¢ 2 co zo cUCOm vl .- ar �. u L E R ( 0) aAO . * ,-,,F,,a...;...C. , 1.„....,- _,- Al c ...,31,,.--;-,,.: ,1',, c.'-i.: d 4- a = im d � 4. coaJ1- kUC9GF- N 0 16 1 1 A 2 , . N 3 , w o ) 0 0 0 G E y G y Ca A CC 'v o y '� o "t".: = U) m 0 Is VA Z i a • g +��y s s -Al' • }. • • K rr ) .� 4,,;,..s.,::„4,-..;,_,44,s.. ill . , • . . ..,- agoo''' '''. ijeipr Ik II . 11111 IM N V O N C V c-. s r ., N M N N to vt v c.1 CI) C (/� ttl ." Un C C 0. > t2 T+ O } m C3 Ca ii 1 ; o a = •J ii d dO .0 ; CC d d v et> >FL U a CO = E^ = Q .5 (eyE Nid •Q+= ( dw0 � aod 411C .. , i� ® ? � IOdam ¢ _ a o€ Y � wig >' EN w. 3 d ooc ua ',7, '5 g. to ma -Ir- 4tv0ClI- CO 0 161 1 A 2 Vertex Water FeaturesWith Vertex Pond and Lake Aeration MicronBubbleT" BOTTOM AERATION Technology IPIVIVI. w_ AIR1 Plus XL2TM ,A �,� The Vertex Airl Plus XL2TM is an inexpensive solution for small, S y 1-2 acre ponds with irregular shapes and depths that impede Fj 81,' a normal diffuser circulation. The Airl Plus XL2TM has the same powerful compressor system and cabinet as our standard Air r 1 system but includes a valve manifold and second CoActive a• 1 AirStationTM for extra circulation. This additional AirStationT"' q' can be placed in cove areas,finger canals,behind shallow sandbars ;-•.4 '1 'v or anywhere in the water body where the pond's shape or bottom 't . contour will limit oxygen flow from a single diffuser.The Airl Plus -7 ' • - s - A # XL2TM utilizes Vertex's MicronBubbleTM technology allowing vital oxygen to be absorbed and poisonous gasses expelled. Our systems have a full 3-year Vertex warranty,excluding wearable 1 — parts(air filters and compressor maintenance kits)plus a Limited Lifetime warranty against rust and corrosion on the cabinet, '4"'""'" '-' 5-year warranty on the AirStationsTM and a 15-year warranty on r `., BottomLineTM supply tubing. Air 1+XL2: - + c�1)us FEATURES AIRSTATIONXL2TM QUIETAIRTM CABINET BENEFITS TO THE LAKE • Total pumping capacity of up to • Class"A"GFCI protection on all • High pumping rate easily penetrates 6,700 GPM 115V circuits stratification layers • Four 9" flexible membrane discs with • Powder coated aluminum for a • Circulates entire water column MicronBubbleTM technology durable attractive finish • Increases oxygen levels throughout •Shallow water Airstation optional for • High capacity 140 CFM fan water column depths lower than 8' • Easy access design with cam lock • Promotes beneficial bacteria growth •Self-cleaning,low maintenance • Easy plug-in connection to waterside • Prevents low oxygen fish kills • Rugged EPDM construction with electrical service • Reduces nutrient levels and associated vacuum formed and sonic welded • Disconnect switch algae growth HDPE base unit • Heavy duty,light weight mounting • Oxidizes/reduces bottom muck •Lipped edge prevents sinking into soft pad included • Expands oxygenated habitat for bottom sediments • Sound dampening kit optional improved fisheries • 5-year"No Questions"warranty • Limited lifetime warranty against rust • Reduces aquatic midge and mosquito BROOKWOODTM COMPRESSOR insect hatches BOTTOMLINETM TUBING • 3-year Vertex warranty,excluding •Eliminates foul odors from wearable parts(air filters and • Over-sized I.D.for high flow undesirable dissolved gases compressor maintenance kits) • Self-weighted for easy installation •Safe entry—no electricity in the water +Vertex SafeStartTM Technology •Available in 100'and 500'increments • Extremely energy efficient •UL, 115v or 230v,35 Max PSI • 15-year Vertex warranty •Thermal overload protection • 1/3hp(0.25kW):low electrical costs +2-3 year extended duty cycle between scheduled maintenance 1 61 1 A 2 SPECIFICATIONS: AIR1PLUS XL2TM LAKE AERATION SYSTEM BROOKWOODTM COMPRESSOR .�� 1/3hp (0.25kW), 115v or 230v, Single Phase piston type compressor. Built for •- ,- ` )1 %; continuous 24/7 operation and equipped with Vertex SafeStartTM technology >"'S>.<.x" " allowingauto restart under maximum rated pressure without motor damage. C .,-'11.2.V.1 s Super-duty Brookwood" compressors incorporate upgraded rotors, stators, valve \ 1 �, fi plates,bearings and capacitors and arc thermally protected,oil-free,and require no �� ` , lubrication; just eriodic cleaningof included washable air filter. Extended duty ° �, P `.,,. .IF� J\ cycle is approximately 2 to 3 years for compressor maintenance,about 2 to 3 times t l •r'"" '1 > the duty cycle of ordinary piston and rotary vane compressors. All Brookwood [ � / SafeStartTM compressors carry a 3-year Vertex warranty,excluding wearable parts(air _,tri 4° filters and compressor maintenance kits). \„7 (,.„,)TM cuSQUIETAIR CABINET Cabinet is constructed of aluminum with gray electrostatically bonded powder 1._ coating.Equipped with a stamped ventilation grill,engineered fan plenum,directed L 1 exhaust and an integral cooling fan producing 140 CFM to guard against excessive -; Ag.lp �- compressor operating temperatures.Cabinet comes equipped with Class"A"GFCI i Protection on both the compressor and fan circuits.3-year Vertex warranty,excluding — wearable parts(air filters and compressor maintenance kits)on all cabinet components 1 I_ _._ ..i, including compressor,cooling fan and GFI and a Limited Lifetime warranty against - _ ---- cabinet rust and corrosion.Quick disconnect switch included.Side mounted muffler _ box and additional insulation optional for quiter operation. E 15.25"Wx11"Lx 15"H _—). AIRSTATION XL2TM ASSEMBLY /� Each CoActive AirStationTM consists of two self-cleaning, `9" diameter flexible membrane diffusers of EPDM compound with 100% rebound memory, each 114111111M111140.• producing millions of fine 500 to 3000 micron bubbles. Each diffuser station is -,,, 0 -(-10',25"-,- Pequipped with a vacuum-formed HDPE base; sonic spot-welded to provide unit 1 ` / integrity.Base unit has a hollow chamber design for the addition of gravel ballast and \--, `,� a lipped design to prevent settling into soft bottom sediments.AirStations have been independently tested and verified to provide stated pumping rates.5-year warranty. 14.375"Wx 18.625"L x 8.375"H BOTTOMLINETM SUPPLY TUBING HIGH WALL THICKNESS Self-weighted, direct burial submersible tubing for connection from compressor to diffuser stations.Tubing is flexible PVC composite construction for use with standard 0 PVC solvent weld cement and insert fittings.Tubing has 0.58" I.D. and high wall / O Bottomline r' ) thickness for long term durability and protection against punctures.Remains flexible LETTERING EVERY 12" in cold temperatures. AVAILABLE IN 100'AND 500'LENGTHS Install all electrical equipment in accordance Vertex Water Features with Article 682 of the National Electrical Code and all local codes.Vertex Water Features Pond and Lake Aeration reserves the right to improve and change our designs and/or specifications of our aerators (844)432-4303 •info@vertexwaterfeatures.com without notice or obligation. www.vertexwaterfeatures.com ©Vertex Water Features rev.051116 16 1 1 A 2 4 >Vertex Water FeaturesWith Vertex Pond and Lake Aeration MicronBubbleTM BOTTOM AERATION Technology Y M1 AI R2 XL2TM a 4� .- The Vertex Air2 XL2TM pond aerator is a super-efficient, E " affordable and safe system. In a typical pond, an Air2 §s* ?' XL2rM can aerate approximately 2-3 acres depending on shape, slope, oxygen demand and other factors. A 1/2hp w ' (0.37kW) BrookwoodTM SafeStarrTM compressor, housed { in our rustproof aluminum outdoor cabinet, feeds two M° ''`' bottom mounted CoActive AirStationsTM utilizing Vertex's MicronBubbleTM technology. The rising force of millions e^ Ili; •1 `' of bubbles circulates the entire water column, entraining bottom water up to the surface allowing vital oxygen to be absorbed and poisonous gasses expelled.With no electricity in the water,Vertex's aeration systems are safe for any type of 74't.‘,,, — water recreation. w Our systems have a full 3-year Vertex warranty, excluding wearable parts (air filters and compressor maintenance kits) ' plus a Limited Lifetime warranty against rust and corrosion "� _ on the cabinet, 5-year warranty on the AirStationsTM and a Air 2XL2 ;- + 15-year warranty on BottomLine"supply tubing. c( ,us FEATURES l,...° AIRSTATIONXL2TM QUIETAIRTM CABINET BENEFITS TO THE LAKE +Total pumping capacity of up to •Class"A"GFCI protection on all • High pumping rate easily penetrates 9,800 GPM 115v circuits stratification layers • Four 9" flexible membrane discs with •Powder coated aluminum for a • Circulates entire water column MicronBubbleTM technology durable attractive finish • Increases oxygen levels throughout • Shallow water Airstation optional for • High capacity 290 CFM fan water column depths lower than 8' •Easy access design with cam lock • Promotes beneficial bacteria growth • Self-cleaning,low maintenance •Easy plug-in connection to waterside • Prevents low oxygen fish kills • Rugged EPDM construction with electrical service • Reduces nutrient levels and associated vacuum formed and sonic welded • Disconnect switch algae growth HDPE base unit • Heavy duty,light weight mounting • Oxidizes/reduces bottom muck • Lipped edge prevents sinking into soft pad included • Expands oxygenated habitat for bottom sediments • Sound dampening kit optional improved fisheries • 5-year"No Questions"warranty • Limited lifetime warranty against rust • Reduces aquatic midge and mosquito BROOKWOODTM COMPRESSOR insect hatches • 3-year Vertex warranty,excluding BOTTOMLINETM TUBING • Eliminates foul odors from wearable parts(air filters and • Over-sized I.D.for high flow undesirable dissolved gases compressor maintenance kits) •Self-weighted for easy installation •Safe entry—no electricity in the water •Vertex SafeStartTM Technology •Available in 100'and 500'increments 4 Extremely energy efficient • UL, 115v or 230v,35 Max PSI • 15-year Vertex warranty •Thermal overload protection • 1/2hp(0.37kW):low electrical costs • 2-3 year extended duty cycle between scheduled maintenance 1611 A 2 SPECIFICATIONS: AIR2 XL2TM LAKE AERATION SYSTEM BROOKWOOD' COMPRESSOR _ lle� ll <��;;. , 1/2hp (0.37kW), 115v or 230v, Single Phase piston type compressor. Built for �1 ,'61'`'>.rvi, continuous 24/7 operation and equipped with Vertex SafeStartTM technology �Y% <.:' % " N C h allowing auto restart under maximum rated pressure without motor damage. �,,\=;l'-r''' Super-duty BrookwoodT compressors incorporate upgraded rotors, stators, valve -�a, plates,bearings and capacitors and are thermally protected,oil-free,and require no (`l :\ �. I lubrication; justperiodic cleaning of included washable air filter. Extended duty `l 1•'S -'I g \�'� �:% �� cycle is approximately 2 to 3 years for compressor maintenance,about 2 to 3 times C"y the duty cycle of ordinary piston and rotary vane compressors. All BrookwoodTM ))1-,- / ' SafeStartTM compressors carry a 3-year Vertex warranty,excluding wearable parts(air �l /9' filters and compressor maintenance kits). vv-,,,,, .7.- „0.-s, • 1 j QUIETAIRTm CABINET ”"`° 0 kw Enclosure comes equipped with cam lock for security,fully gasketed and constructed T:-= :; _, of aluminum with gray electrostatically-bonded powder coating to provide Limited IIi��i;=11�1l6,.„ �. ..,,.. Lifetime warranty against cabinet rust and corrosion. Enclosure furnished with �� •�1�• r■ 1•gtiid* iistamped ventilation grills to insure forced air circulation and an integral cooling fan � �! , with thermal protection,producing 290 CFM to guard against excessive compressor i. : �.. operating temperatures. Cabinet provided with HDPE mounting pad. Enclosure T - comes with class a GFCI protection on both the compressor and fan circuits. '119.25" I I� 19.25"Wx12.25"Lx 17'H AIRSTATION XL2TM ASSEMBLY Diffuser station consists of two self-cleaning,9"diameter,flexible membrane diffusers of EPDM compound with 100%rebound memory,each producing millions of fine Illimmoor 500 to 3000 micron bubbles— the majority 500 to 1000 microns. Each diffuser ♦g , station is equipped with vacuum-formed HDPE base,sonic spot-welded to providervv, I` -(-10.25"-). / unit integrity.Base unit is made of hollow chamber design for the addition of inert pea 00 gravel ballast and has a lipped design to prevent settling into soft bottom sediments. �',. ` .1"- AIRSTATIONTM is designed with adjustable diffuser riser to accommodate any site requirements. 14.375"W x 18.625"L x 8.375"H E 5 BOTTOMLINETM SUPPLY TUBING HIGH WALL THICKNESS Self-weighted,direct burial submersible tithing for connection from compressor to diffuser stations.Tubing is flexible PVC composite construction for use with standard Bottomline TM PVC solvent weld cement and insert fittings.Tubing has 0.58" I.D. and high wall , thickness for long term durability and protection against punctures.Remains flexible LETTERING EVERY 12" in cold temperatures. AVAILABLE IN 100'AND 500'LENGTHS Install all electrical equipment in accordance Vertex Water Features with Article 682 of the National Electrical Code and all local codes.Vertex Water Features Pond and Lake Aeration reserves the right to improve and change our designs and/or specifications of our aerators (844) 432-4303•info@vertexwaterfeatures.com without notice or obligation. www.vertexwaterfeatures.com ©Vertex Water Features rev 051116 161 1A2 ,Vertex Water Features Q.- 1 "h Vertex Pond and Lake Aeration MicronBubbleT"' BOTTOM AERATION Technology AI R3 XL2TM pl. -• ' A..l 5 The Vertex Air3 XL2TM pond aerator is a super-efficient, _'.' -.,; affordable and safe system. In a typical pond, an Air3 '* XL2TM can aerate approximately 3-4 acres depending on ` shape, slope, oxygen demand and other factors. A 1/2hp (0.37kW) BrookwoodTM SafeStartTM compressor, housed in 'i .: t our rustproof aluminum outdoor cabinet,feeds three bottom 1 mounted CoActive AirStationsTM utilizing Vertex's MicronBubbleTM technology. The rising force of millions =' `...�`�, of bubbles circulates the entire water column, entrainin -.•- . E =' bottom water up to the surface allowing vital oxygen to be "'' `�'r absorbed and poisonous gasses expelled.With no electricity in the water,Vertex's aeration systems are safe for any type of ham. water recreation. • . Our systems have a full 3-year Vertex warranty, excluding ''" wearable parts(air filters and compressor maintenance kits) w plus a Limited Lifetime warranty against rust and corrosion ' " '';''''.2f:.:(-51.,77.-. -`" on the cabinet, 5-year warranty on the AirStationsTM and a Air 3XL2: +'- ,+ - 15-year warranty on BottomLineTM supply tubing. ,N1GTpR c(gTOus FEATURES AIRSTATIONXI,2T74 QUIETAIRTM CABINET BENEFITS TO THE LAKE •Total pumping capacity of up to • Class"A"GFCI protection on all • High pumping rate easily penetrates 11,400 GPM 115v circuits stratification layers *Six 9"flexible membrane discs with • Powder coated aluminum for a • Circulates entire water column MicronBubbleTM technology durable attractive finish • Increases oxygen levels throughout • Shallow water Airstation optional for • High capacity 290 CFM fan water column depths lower than 8' • Easy access design with cam lock • Promotes beneficial bacteria growth •Self-cleaning,low maintenance • Easy plug-in connection to waterside • Prevents low oxygen fish kills • Rugged EPDM construction with electrical service • Reduces nutrient levels and associated vacuum formed and sonic welded • Disconnect switch algae growth HDPE base unit • Heavy duty,light weight mounting • Oxidizes/reduces bottom muck •Lipped edge prevents sinking into soft pad included • Expands oxygenated habitat for bottom sediments • Sound dampening kit optional improved fisheries • 5-year"No Questions"warranty • Limited lifetime warranty against rust • Reduces aquatic midge and mosquito BROOKWOODTM COMPRESSOR insect hatches BOTTOMLINETM TUBING • 3-year Vertex warranty,excluding • Eliminates foul odors from wearable parts(air filters and •Over-sized I.D.for high flow undesirable dissolved gases compressor maintenance kits) •Self-weighted for easy installation •Safe entry—no electricity in the water •Vertex SafeStartTM Technology •Available in 100'and 500'increments •Extremely energy efficient •UL, 115v or 230v,35 Max PSI • 15-year Vertex warranty •Thermal overload protection • 1/2hp(0.37kW):low electrical costs •2-3 year extended duty cycle between scheduled maintenance 1 6 11 A 2 SPECIFICATIONS: AIR3 XL2TM LAKE AERATION SYSTEM BROOKWOODT"t COMPRESSOR 'D .y*:, 1/2hp (0.37kW), 115v or 230v, Single Phase piston type compressor. Built for111.---J,..:'5.. continuous 24/7 operation and equipped with Vertex SafeStartTM technology ,p:" ' iv P ` `�� allowing auto restart under maximum rated pressure without motor damage. t.`.1 -'.'..;.* :w`v • 1 Super-duty BrookwoodTM compressors incorporate upgraded rotors, stators, valve 2-•'-•.,1:.-----)K... l / plates,bearings and capacitors and are thermally protected,oil-free, and require no 4uy; �7 -- ` ,�1 lubrication; justperiodic cleaningof included washable air filter. Extended dutyw ° ` 1,,7 'Ot '}`t, � ) cycle is approximately 2 to 3 years for compressor maintenance,about 2 to 3 times ti" ,, _- the duty cycle of ordinary piston and rotary vane compressors. All Brookwood'"' SafeStartTM compressors carry a 3-year Vertex warranty,excluding wearable parts(air <f "' c filters and compressor maintenance kits). \ CETA �s o Q UIETAIRT"t CABINET , � Enclosure comes equipped with cam lock for security,fully gasketed and constructed dr. ., ., of aluminum with gray electrostatically-bonded powder coating to provide Limited MFrM I Lifetime warranty against cabinet rust and corrosion. Enclosure furnished with -_�� !�; . w stamped ventilation grills to insure forced air circulation and an integral cooling fan -II _ " „ i with thermal protection,producing 290 CFM to guard against excessive compressor --._..... A __S=: it operating temperatures. Cabinet provided with HDPE mounting pad. Enclosure MS Ps ,m, N comes with class a CFCI protection on both the compressor and fan circuits.Quick disconnect switch included. Side mounted muffler box and additional insulation optional for quiter operation. nI I 19.25"Wx12.25"Lx 17"H AIRSTATION XL2T"t ASSEMBLY Diffuser station consists of two self-cleaning,9"diameter,flexible membrane diffusers ` )01/6-•0of EPDM compound with 100%rebound memory,each producing millions of fine 0 500 to 3000 micron bubbles - the majority 500 to 1000 microns. Each diffuser • f station is equipped with vacuum-formed HDPE base,sonic spot-welded to provide 1 .4-1.4-10.25"-).-10.25" '- unit integrity.Base unit is made of hollow chamber design for the addition of inert pea 11 gravel ballast and has a lipped design to prevent settling into soft bottom sediments. ~\.�, ` � / 110 AIRSTATIONTM is designed with adjustable diffuser riser to accommodate any site requirements. Ili/ 14.375"Wx18.625"Lx8.375"H < > BOTTOMLINETM SUPPLY TUBING HIGH WALL THICKNESS Self-weighted, direct burial submersible tubing for connection from compressor to (r1diffuser stations.Tubing is flexible PVC composite construction for use with standard O Bottomline TM PVC solvent weld cement and insert fittings.Tubing has 0.58" I.D. and high wall / / thickness for long term durability and protection against punctures.Remains flexible LETTERING EVERY 12" in cold temperatures. AVAILABLE IN 100'AND 500'LENGTHS Vertex Water Features Install allelectrical equipment in accordance with9Article68 682 of the National Electrical Code and all local codes.Vertex Water Features Pond and Lake Aeration reserves the right to improve and change our designs and/or specifications of our aerators (844)432-4303•info@vertexwaterfeatures.com without notice or obligation. www.vertexwaterfeatures.com ©Vertex Water Features rev 051116 161 1A 2 From:Chris Byrne<chris.byrne@solitudelake.com> Sent: Monday, November 25,2019 11:51 AM To: Faircloth,Justin<justin.faircloth@inframark.com> Subject: Naples Heritage Solar Pond Aeration Proposal Justin, Please see the attached proposal to install solar powered pond aeration systems in Sites 1,3,&4 at Naples Heritage CDD. Site 1 will require two solar panels to be installed at the north end of the pond. Sites 3 will require four solar panels to be installed at the south end. Site 4 will require four solar panels to be installed at the north end. Between the higher cost and visibility of the panels I would recommend the District choose the conventional power option at this time. Next year new solar products will be ready for the market at which time it may be good to consider smaller ponds with no feasible power supplies. Thank you, Chris Byrne Business Development Consultant C: 239.246.3422 I P:888.480.5253 I F:888.358.0088 www.solitudelakemanagement.com lb I 1 A 2 QSL1TUDE . LAKE MANAGEMENT SOLAR SUBMERSED AERATION SYSTEM INSTALLATION CONTRACT PROPERTY NAME: Naples Heritage CDD CONTRACT DATE: November 19, 2019 SUBMITTED TO: Justin Faircloth SUBMITTED BY: Chris Byrne SPECIFICATIONS: Sites 1, 3 and 4 Aerator Installation: Site 1 1. Contractor will install the following submersed diffused air aeration system: One (1) AquaMaster Solar AquaAir Ultra 2 includes: Two (2) Polycrystalline Solar Panels Top Pole Mounting Kit, Angle Adjustable 24V Single Head Piston Compressor Four(4) Quality Maintenance Free Batteries Stainless Steel Compressor/Battery Enclosure with HDPE Base Digital Charge Control System 90 CFM Enclosure Cooling Fan Two(2) 9" Membrane Diffusers Adjustable Flow Control Needle Valves 425 ft. Super Sink Air Delivery Tubing (.58" ID / 1.06" OD) One (1) 8-foot Galvanized Pole to Mount the Solar Panels All labor and parts necessary for proper installation 2. Batteries allow for 24 hour operation of the system, and up to 2.5 days of back-up power in low-sunlight conditions. 3. Air Diffusers will be evenly placed throughout the lake in the deepest areas possible to provide for uniform coverage and to maximize the benefits of aeration on the lake. PRICE: $11,922.00 Aerator Installation: Site 3 1. Contractor will install the following submersed diffused air aeration systems: Two (2) AquaMaster Solar AquaAir Ultra 2 Each Includes: Two(2) Polycrystalline Solar Panels Top Pole Mounting Kit, Angle Adjustable 24V Single Head Piston Compressor Four(4) Quality Maintenance Free Batteries Competitively Sensitive&Proprietary Materials—The information contained herein is the intellectual property of SOLitude Lake Management. Recipient may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall be the responsibility of the recipient to keep the information contained herein confidential. SOLITUDELAKEMANAGEMENT.COM 888.480.LAKE(5253) 161 1A Solar Submersed Aeration System Installation Contract Naples Heritage CDD(01384880)-ES Page 2 of 4 Stainless Steel Compressor/Battery Enclosure with HDPE Base Digital Charge Control System 90 CFM Enclosure Cooling Fan Two (2) 9" Membrane Diffusers Adjustable Flow Control Needle Valves Total of 1,425 ft. Super Sink Air Delivery Tubing (.58" ID / 1.06" OD) One (1) 8-foot Galvanized Pole to Mount the Solar Panels All labor and parts necessary for proper installation 2. Batteries allow for 24 hour operation of the system, and up to 2.5 days of back- up power in low-sunlight conditions. 3. Air Diffusers will be evenly placed throughout the lake in the deepest areas possible to provide for uniform coverage and to maximize the benefits of aeration on the lake. PRICE: $23,766.00 Aerator Installation: Site 4 1. Contractor will install the following submersed diffused air aeration systems: Two (2) AquaMaster Solar AquaAir Ultra 2-4 Diffuser Each Includes: Two (2) Polycrystalline Solar Panels Top Pole Mounting Kit, Angle Adjustable 24V Single Head Piston Compressor Four(4) Quality Maintenance Free Batteries Stainless Steel Compressor/Battery Enclosure with HDPE Base Digital Charge Control System 90 CFM Enclosure Cooling Fan Four(4) 9" Membrane Diffusers Adjustable Flow Control Needle Valves Total of 2,400 ft. Super Sink Air Delivery Tubing (.58" ID / 1.06" OD) One (1) 8-foot Galvanized Pole to Mount the Solar Panels All labor and parts necessary for proper installation 2. Batteries allow for 24 hour operation of the system, and up to 2.5 days of back- up power in low-sunlight conditions. 3. Air Diffusers will be evenly placed throughout the lake in the deepest areas possible to provide for uniform coverage and to maximize the benefits of aeration on the lake. PRICE: $25,582.00 Competitively Sensitive&Proprietary Materials—The information contained herein is the intellectual property of SOLitude Lake Management. Recipient may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall be the responsibility of the recipient to keep the information contained herein confidential. SOLITUDELAKEMANAGEMENT.COM 888.480.LAKE(5253) 16 I Solar Submersed Aeration System Installation Contract Naples Heritage CDD(01384880)-ES '— , Page 3 of 4 General: 1. Contractor is an AquaMaster Certified Sales,Service, and Repair Company. 2. All electrical work performed as part of the above installation will be done in accordance with all state and local codes, by a person licensed to perform such work. 3. All AquaMaster Fountains & Aerators are total component UL LISTED (includes control panel, underwater cable, and power unit). 4. Contractor will continue to maintain all appropriate licensing necessary to perform all specified work in a safe and legal manner throughout the entire contract period. 5. Contractor will furnish personnel, equipment, boats, materials, and other items required to provide the foregoing at his expense. 6. Contractor will maintain general liability and workman's compensation insurance. 7. While SOLitude Lake Management® makes every effort to thoroughly inspect the site before providing this contract proposal or beginning any work, it is possible, without fault or negligence, that unforeseen circumstances may arise, or that hidden conditions on the site might be found in the course of the performance of the contract work, which would result in additional time or material costs that exceed this contract pricing. Should this occur, the customer will be notified of these unforeseen circumstances or conditions and be responsible for the costs associated with remedying. By signing this agreement, the customer acknowledges that they have informed SOLitude Lake Management®of all known and relevant current site conditions that would be reasonable to expect could affect our ability to successfully complete the contract work. 8. The customer agrees to pay penalties and interest in the amount of 2%per month for all past due invoices and related account balances in excess of 30 days past due from the due date as specified by the contract and as stated on the relevant invoice presented to the customer. 9. The customer covenants and agrees to pay reasonable attorney's fees and all other related costs and expenses of SOLitude Lake Management®for collection of past due invoices and account balances and for any other actions required to remedy a material breach of this contract. Warranty: 1. Contractor warrants that all installation work will be done in a safe and professional manner. 2. Manufacturer warrants the compressor and cooling fan for three (3) years from the date of installation against any defects in materials and workmanship. 3. Manufacturer warrants the batteries and electrical components for one (1) year from the date of installation against any defects in materials and workmanship. 4. Manufacturer warrants solar panel assemblies and AquaAir diffusers for five (5) years from the date of installation against any defects in materials and workmanship. 5. Contractor warrants all labor and parts necessary for installation of the fountain aeration system for a period of one (1) year from the date of installation. Competitively Sensitive&Proprietary Materials—The information contained herein is the intellectual property of SOLitude Lake Management. Recipient may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall be the responsibility of the recipient to keep the information contained herein confidential. SOLITUDELAKEMANAGEMENT.COM 888.480.LAKE(5253) 1 61 1 A 2 Solar Submersed Aeration System Installation Contract """ Naples Heritage CDD(01384880)-ES Page 4 of 4 6. The manufacturer's warranty and the SOLitude Lake Management®warranty will be voided if: a. Any person not specifically authorized by the manufacturer and by SOLitude Lake Management®performs any service, repair, or other work to the aeration system during the warranty period. b. The aeration system is used in any manner inconsistent with its intended use or in any manner that is not in accordance with the manufacturer's instructions. CONTRACT PRICE: Site 1 $11,922.00 *Plus applicable sales taxes Site 3 $23,766.00 *Plus applicable sales taxes Site 4 $25,582.00 *Plus applicable sales taxes TOTAL $61,270.00 *Plus applicable sales taxes *Price includes freight charges. Contract is valid until December 31 of the calendar year in which it was written. PAYMENT TERMS: 1. A deposit of 50% of the contract price will be due upon approval of the contract. 2. The remaining 50% balance will be payable upon completion of the contract work. For any work completed or materials in storage on the customer's behalf at the end of each month, the contractor will invoice and the customer will be responsible for paying the percent of the total work completed as of that date, less any previous deposit paid. 3. Remit Payment To: 1320 Brookwood Drive, Suite H, Little Rock, AR 72202 APPROVED: Naples Heritage CDD (Authorized Signature) (Print Name and Title) (Date) SOLitude Lake Management® to ifil( aNgssigiD The FOUHTA{NSANOAERATORS / Stewards Superior Aquatic Management Systems al-Water Competitively Sensitive&Proprietary Materials—The information contained herein is the intellectual property of SOLitude Lake Management. Recipient may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall be the responsibility of the recipient to keep the information contained herein confidential. SOLITUDELAKEMANAGEM ENT.COM 888.480.LAKE(5253) 161 1 4 2 NAPLES HERITAGE Community Development District Financial Report November 30,2019 Prepared by 6INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES X61 1 A 2 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 5-6 1 61 1 A 2 NAPLES HERITAGE Community Development District Financial Statements (Unaudited) November 30, 2019 161 1 A 2 NAPLES HERITAGE Community Development District General Fund Balance Sheet November 30, 2019 ACCOUNT DESCRIPTION TOTAL ASSETS Cash-Checking Account $ 57,128 Investments: Money Market Account 7,209 Deposits 1,700 TOTAL ASSETS $ 66,037 LIABILITIES Accounts Payable $ 2,787 TOTAL LIABILITIES 2,787 FUND BALANCES Nonspendable: Deposits 1,700 Assigned to: Operating Reserves 9,208 Reserves-Fountains 400 Reserves-Road and Lakes 1,865 Unassigned: 50,077 TOTAL FUND BALANCES $ 63,250 TOTAL LIABILITIES&FUND BALANCES $ 66,037 Page 1 161 1 A 2 NAPLES HERITAGE Community Development District General Fund Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending November 30,2019 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE(S) ASA%OF NOV-19 NOV-19 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL REVENUES Interest-Investments $ 240 $ 40 $ 75 $ 35 31.25% $ 20 $ 32 Special Assmnts-Tax Collector 119,851 55,406 48,750 (6,656) 40.68% 55,406 48 750 Special Assmnts-Discounts (4,794) (1,886) (1,950) (64) 40,68% (1,886) (1,950) TOTAL REVENUES 115,297 53,560 46,876 (6,686) 40.66% 53,540 46,832 EXPENDITURES Administration P/R-Board of Supervisors 5,000 1,000 1,000 - 20.00% 1,000 1,000 FICA Taxes 383 77 77 - 20.10% 77 77 ProfServ-Engineering 2,000 - - - 0.00% - - ProfSery-Field Management 819 819 795 24 97.07% - - ProfServ-Legal Services 3,500 163 163 - 4.66% - - ProfServ-Mgmt Consulting Sery 22,605 3,768 3,768 - 16.67% 1,884 1,884 ProfServ-Property Appraiser 1,798 1,798 1,498 300 83.31% - - ProfServ-Web Site Maintenance 654 109 109 - 16.67% 55 55 Auditing Services 3,000 - • - 0.00% - - Postage and Freight 750 125 125 16.67% 63 17 Insurance-General Liability 8,522 8,522 7,747 775 90.91% - - Printing and Binding 900 - - - i 0.00% - - Legal Advertising 2,400 280 280 - 11.67% - - Misc-Bank Charges 660 - - - 0.00% - - Misc-Assessmnt Collection Cost 2,397 1,108 936 172 39.05% 1,108 936 Misc-Contingency 376 - • - 0.00% - - Misc-Web Hosting 501 84 388 (304) 77.45% 42 388 Office Expense 410 68 33 35 8.05% 34 33 Annual District Filing Fee 175 175 175 - 100.00% - - Total Administration 56.850 18,096 17,094 1,002 30.07% 4,263 4,390 Field Contracts-Fountain 716 179 179 - 25.00% - - Contracts-Aerator Maintenance 2,350 - - - 0.00% - - Electricity-Aerator 3,360 560 863 (303) 25 68% 280 411 R&M-Fence 480 - - - 0.00% - - Misc-Contingency 22,861 120 120 - 0.52% 120 120 Total Field 29,767 859 1,162 (303) 3.90% 400 531 Reserves Reserve-Fountain 200 - - - 0.00% - - Reserve-Roads and Lakes 28,480 - - - 0.00% - - Total Reserves 28,680 - - - 0.00% - - (TOTAL EXPENDITURES&RESERVES 115,297 18,955 18,256 699 15.83% 4,663 4,921 Excess(deficiency)of revenues Over(under)expenditures - 34,605 28,619 (5,986) 0.00% 48,877 41.911 Net change in fund balance $ - $ 34,605 9 28,619 $ (5,986) 0.00% $ 48,877 $ 41,911 FUND BALANCE,BEGINNING(OCT 1,2019) 34,631 34,631 34,631 FUND BALANCE,ENDING $ 34,631 $ 69,236 $ 63,250 Page 2 161 1 A 2 NAPLES HERITAGE Community Development District Supporting Schedules November 30, 2019 161 1 A 2 NAPLES HERITAGE Community Development District Non-Ad Valorem Special Assessments-Collier County Tax Collector Monthly Collection Distributions For the Fiscal Year Ending September 30, 2020 Discount I Gross Date Net Amount (Penalties) Collection Amount Received Received Amount Costs Received Assessments Levied $ 119,850 Allocation % 100% 11/25/19 $ 15,382 $ 654 $ 314 $ 16,350 11/27/19 30,482 1,296 622 32,400 TOTAL $ 45,864 $ 1,950 $ 936 $ 48,750 %COLLECTED 40.7% TOTAL OUTSTANDING $ 71,100 Page 3 161 1 A 2 NAPLES HERITAGE Community Development District Cash and Investment Balances November 30,2019 ACCOUNT NAME BANK NAME YIELD MATURITY BALANCE GENERAL FUND Checking Account-Operating Valley National 1.56% N/A 57,128 Money Market Account BankUnited 1.35% N/A 7,209 Total $ 64,336 Page 4 1b ! 1 A 2 ° g2• m N N i 2 8 V � O 8 N 8 8 8 8 f^° S 8 Or88NONO O Lo• . 9N9NWN w _ N 8 a MN . . . hNM . . . . Q V3 9 IR i9 69 96 E. 3y p p 228888 '48 p 8888883 .788 u1 u3 N N N N g?".? N v' v? 4 N N u,- 9 9 N '9 ? u? n n 9 N v7 N '? N 'nJ. rc.3 N v? v: ° a Z0 N 0 O O N N N O000 .0 OONOON aOQo O O ssOOOOoOO _ iOpS p 0 Qpp Q _ Q p 2 N Z N C p ryU 6 N C z, N C g 212 1m1 d C R y N 'yam 0 d m m LL m o j:-.2 ,r; 0 `° a o .- o Y 6 m 6 6 ,t p r d m S 3 '' ° w v m 0 U� E <h m ` ` O m N m Ip O1 U M U Nla C LL `� -" N `g < °dgaa °� d � aaA A' A .0 x -28 8a . '� a mdgyd s ro z LL T m LL b in—.6 4 E c c 4 'C °' o w m m .'t' m y ¢ -5 '.e., 638m L a Z �j Z m c .',�.Qj yg,`y�;,1 'u 6 0 N 2 c o 2, �.�( is .�3 01 N tS .. W iL Q W W Q '6, Q W W W W W W a d a° a 0 W a 0 W ° Q ° ° O 9 .i a 4 o w d F �` w ' a a a tci: a '5 0 . W� �W W W W ww W W � � 28 g 7 a7 a s a Q Q J Z'.- 111 U 01 8 m m m m m m m m m m m m m m m – °' o m a a a M R o 0 con .0 0 f0W4 co co a a 8 o o Z W – N N w co l E asaiai o aS aaaaa W QF- 4' K � LLLp W W W W Y • E 0 0 0 0 d W 2 $' w W W W LL 0 ago a a a a a a a el a a a a a ch D � F n di S 2 Z dh ,_ LL LL F, z w W m 0 s 4'C '9' 8 $ 2 R R F w w w a 0) F w w e 7- E w L L w w z m a--R 00 0 0 0 0 0 0 0 0 0 0 0 0 8 w w w w o o W 6 6 `� -. 8 w w w w m U -flQ'� P 1� N N t° .(1261 f'] m W 0 U' 0 V m m f/7 J J U {pp 0000 Z U g' }s IL W .%l .- S m N N N 2 2 2 A 8 N 8 " 0 o ' a Z a al ,n o > o W N Vj Q 6 Q Z �Zi W W !L L 6 A te ' N N ; 6 iA r t i Z `L 2 '' ._ P U < Q U - m 20 g 2 c, Q m U F- V O O m m N g C W m ' Z Z Z f 0 Q m m m m r F 5 p N N m M b. N N m N g V Q < aE .o a FA 8 8 2 3 `8i o ., . 0 m o rn m cM' o 0 o a m o z z z LL m a 0 a o z o o v fl.F, _ _ _ _ _ _ = S S S = = S = a s d ¢ CCa ¢ ¢ ¢ ¢ ¢ ¢ < QQa gv Z 0, m m a m m a m cC N a, 1, 0 m o m n `o m rn b' rn a m 2 2 2 o 4 m E. 8 p 2 8 n II_ c �4q !;4q+ 4 0 4 �4[ 4 4 a a a oo1 m 4 m Y m m R a 1n oc ',,' 0 X oa s .. F- 3ooma :EP'. o $ `PP' F. c' ovc m 2 z ti 0. 0. O U U O lit U J Z}} }} o U W F r WJ S WWUV W = cc re W o J = O 7 ¢ o O O F 5 `n U a s W w O w U F U Z. w 0 J J J 7 Y 0 , , o a J J J J 0 a ' Y Y Y 6 g > 0 0 0 W Y Y Y Z Z YZ C S = E S 2 S S 2 g 2 U o _ § w w N S O C < c a 4 . 4 4 4 4 4 $4 , a 5 � a �a m r $ W J S z .0 g g w 'u5 D o 0 a a a a a a a a LL a a a a a DJ QQ E LL LL LL LL LL LL LL LL LL LL LL LL LL U Z z Z a 0 u_ 0 UO 0 o O a Z Z 2 2__ U LL co Wit r m m m m m m m m ON m m m m m m m m m m m m m m m m m m m Of m m m m m m 0 .... Q Q) 0 0 0 Z. m 01 V V V O O V V N N f� '61 N N N N N N H d 0 C a a a a a a a o — — - 0 0 0 0 0 0 0 0 0 re a Z W T - a $Q Q L aUS .1 ? Non"'ie" SA) '7m' m mm m " 1,01 2S 6S2i2222i 2iE222o02 2 �v' ` W ' U a A E W Z o LL Z 88888888888888888888888888888888888 Page 5 • 1 6 1 A 2 2 2 [2 2 / § , \ , \V \ ) I,' { ( \ 0 7 \ /}/// 2 2 2 2 2 }±* £ ±i \(§ //) ) \ kkk = J } { f } }\ ) U. ( \ \ \ \ 0 ) !o 0 \ z\ k � : $ 2} \ \/( \ k 0 0co 000 \ ; ICI f e , SSERE 40 \ \ eeeRR Z v Page 6 1 61 1 A U y.+ N W W L V 0 C3) ae WWQ teQC CO n p O S!i N a ci,0 W c _ > RT m o o a� a `- N W a s fiV r a_ Imil v W O to o -s ..I c ii E' CD Cl. Da 3 ZL, _ , Z 0 Q ''@ 161 1A 2 N N CO - co t- co (0 0.. co a) U c (4 (6 m c C L C •c O co C) au m O m N L 0 (0 -0N (Q N N c CC 7 (U C av m c m EN a) O. c W N X I.L. J N W 0Q Cl) O 0 c W O a)• o U o >• CD 8 u) H m W a W Q• ` 0 E am c mZ Q D U m D a)LL E rn N C.) 0 m O 3E x Z oN 'CZ Z_ N co 0] W H N fn I- a 0: Qg 0 (NI W O. a 0 a0) 0. D H0 o v) 0 OC 7 W a) N . W c J d E cc E0 . Z0 161 1 A 2 U W _` ,,, a c cm - a F- aa) a' Q M N W o L = m CD a) W0 • " >, i `^ J G) L- C Q Cl. E O zo 0 1 61 1 A 2 _c, _z U (13 L. rrQn) VO r a n O CO co et co 0.) co 7 O O N- O O co r CD 0 0 0 M J V CO O W0 CO O V. O CO 0) 1. O CO 'a 0 O V 0) I,- 0 1n 1• N Q W .- N CD 1.--v b N O M O CO 0 N 1`... CO O ti r CO 7 0 M M -CON . 00 7 (f O o «) N CO N .- CO f` N N 1- h Z 7 N a- Q m LL O 0 .-- O Cp O M 0 0) M U) CO 0 CO N' O 0 0 CO CO 1f) CO 0) W N 0 .0 N O 00 O .- O O O) 0 O N a a CO O CO N- O 0 1` CO J HO v. co O) (y 0 M O CO M CO V (O O N N )O N LO M M 1O r r c0 < W N ^ — c 10 N M N " CO n N N N rG a co d 0 O r O CO O 7 O N- 0 O O O O O N CD M N CO W O 00 1p O O O N O M V O O sr O O N I- CO 0) U I- N M e O M O N CO 0 O CO uO O 10 V M .- CO C U U Or. V N CO 00 CO N 1— A alW W N r n CO CO 0 a 0. m CC N C 3 O) CO 10O CO 0 O r CO M CO CO 0) CO 1` O co co M v) Q LL JO n 0) c0 c0 0) O N V CO CO CO M C- O) Q 7 .- r O) O N n V 1- N- N 0) CO .-- O ,C 7 a' N VV ,. ID M N- 1- N v I > a d Q O co Z S) C a 7 0 m0 .1. A O c`') O 0) O N CO V O O N O O O 1` CO 0 O O U -0 W H O N CO W N O CO0 O W 100 CD N CO O r.- LO 0) V CO M M 0O sr .- CO 0 I- Co a 0 0 O o 7 CO N M N CO CO N N CO C N N r N O` o m Q L d 44 � 00 f ) Q' O O M 0) o CO CO CD O N. 1` t` n CO CO V N 19aa, N 7 Cn 01 N O CO CD M Q O C' 0 N V CD CO nMaO J 0) In co O M Q V CD. N CD 0) M n O) 0) a .-- M C N 7 N .-- M O~1^ 1O O N N r - .,- W Q LL > .H Y7 8 d 0 CO M O V h O M O M 0 m _N O r O CO r CO O J O m o N N O CO 0) n COO D) O CD O O 1` O V0) I-- N C Q N O M O r 0) M - 0 CO O I— CO I— 11) 1- 1- N U 7 p O) N 0 cc,- CD 7 N N CO N CO > N < LL 690 t' 03 E E z N 0 0 F- a) C a w c cn 8 c z• 0 U ' U O o `o E 0 .� E .0 m a) •L fn N O X V N Q) 7 a 10 J ID IL 0. +.' W 10 w N '� Cv '�' n. — a CO O y a) I- 0 W d In a2) o ¢ a: rn 0 U o 7 W a z E o N w 7 a�� g n U n '� c c c a c h ,n txEEL.0 fn c o IL C CD N 0 c I° y a) > a ai w iED � M d d o ' c m Y `4)' �' _ aC v_) L F E 0 0 Q Q cc H m m 2 2 yy2 2 2 2 a) a) u 0. < CCO a 0 _ Q a) o_ 7 2 d O O J 0— Co E m 4 (n in N (n In cn m m m Q U W g .)4. a 4 m cg o z cuQl W c c �. n W U o o `0 0 0 o a o y m y m m BI > > co u) p a s `a u_ a` a` 0_ a a a` ¢ a a` J o •Q 01 = N F- w ¢ c o Cl) c0 N �// T a. CO W 'c o } d Q o cis Z 0 1611 A 2 a N c LL L.0 C r0 v CD 0 O O CA O 0 0 C. e} o a W N N M CV) V C) CO N COCh N CC) 0 0 L9 N N N N N N co CD Z G } { co a m LL w 0 CO 0 M CO 0 V C., CO CO a J 1-- O N CC')_ c- 00 ) CCOO M C)) 00)) CMO N W N N N C) CC) CV') W 0 O >. r LL a w y 0 h- O O O C) N ' O W 0 CMD CO LO It N CD ' N - COCO % F- N M C U U O N V N OM M N IL G LO 2 a N N N m X N) .a a w C O) N' N N CD CD CD CA 0) C- 0 LL J CD N N ri C Cl T N N M CO H O F Q al Cr)13 < Z 1.9 .2 m CD 0 0 0 n 0 0 0 N. •' ' V 0 W W o M M V 000 ' r N V" W. N CMD M CO CoN 4 Q N N M N N N N N M M al O0. ❑ 0 LL N ,_ < 0 a w 'a O J O. h CI Cf) ' d0' m CN') ..-CO CO 0 N N O 0 co � N 7 ..- M M N M co- C>D a r r C') M 00 L} LL L w N N d 00 CA N t0 rn m CO A QCO ' O t[) ' h ^ Cn 7) Off) ' H N N Q 0 N N C1 r Q } LL .4. w O 0 W E 2 E y 3 z W ce ami La N a c N 06 c N 2 U U d a J W —m 2 2 ca U3 0 c 2 o ... m y a1:: a) .0 P-< m m W a 0 W FZ m z a) -, -0 LAI w VC O C0) rn 1 a o COoa W .O CC0 0 Q 0) 0 a Uc >. a LL cc y 0. ' Z Z Q 0 QLL W c JJ o H a Nrnr U O « a ; J N 6 rn a a 0 6 O ooN NFm ` N aNi N F' H x r ❑ ❑ m W a v 0 w cc M cO a cc w 0 w U z z rn— �=/C� O VC E— > Z LLLL O CO N +�' Q N W 'E o r Q o ' au , Z 0 1 6 1 1 A 2 Co \ > ,s-, t LI: » k !o { »a)a / k k k CIS ¢ / ƒ . - 2 « $ 7 k \ _- CO 10 { ® $ o / ) % c 7 ® § © $ _a % §x co% co ® k CD 0) \ ƒ $ C 4 E k 2 ® 2 o E 2 , EL a) .2 \ .o o P_ 6 $ E ƒ o )2 i E k E G ..2.-Ts / \ 0 \ 0 /\ o co 2 \ $f \ ° a /\ / [ e o « ui 46 \ # E \ \\ a) o ® E ± a) -a = t \ 0 - § ® / C \o % § c $ ® )_ co °2 � � \ ) 0 \/ �] cn al o k � 7= t // mU ._ a) E $ / _ \ . » ) o. >£ \ §-0 / _% a \5 ° co § \ ( ° \ ® = oCI) = £ , § \ a ° \ k \ / \ ) \ 2 / £ R2 ] § w e G t k -E e E _6 E )] 0 E E8 , E C [ m o q $ § ] $ f \} \ ƒ —\ R 8 2 _ &m > ; o . co;U Eq e , 622 >. 2 ] $0 _o : o -o m \ 0 - o 9 0 7.6 = ( f ° E 0 a) C§ k # \ c E -45 co : .26 20 e && ■ { CO &\ _ _ & k \ � _ (13 k/ ■ % o0m c o i- 02E 0m. ° � ` 4 3 - , S ) i L. 7 7 � a)o \ \ k �� ® I_ a. C & § co E CD=t I ` \ $ - $ \) / W mim \ 2• \ 00 k/\ LU © 0.] A A ƒ 2 \ f& � - a)_ ix > 0o - < � o Z O > § � \ ;�) � % %/± km= � ¥ k5m �0 � : § f » « { «$2 I— 22\ g7 § 022 § 72 fm W § Z m ± � / 27I z 7 ° � - / / § ) � E \\ u e - & . m - : aao aaa aco a. [ w ° -c k 2 d k\� X E f E e ° > e ° > a ° % ` / a f / U) 4>- «_ § & < ao , a &f a62 a ( , k� 161 1 A 2 .4.a N N NN @ ...... ,4T, U o))>` 0O N >' CciE pp 03 cu 7 Na) a O m C7 E m '- (1) _.. N a N O_ C �. Old N • Q c @ 0 @ N E m w O @ N• O C 0 U 0 l O �'� � � Nc)a) 3 co N @ a) a L_ N E L 0 U C m C N 2 @ m 0 O 0) -C .r) C m @ 3 O> Q O "O O CO 9 y co a Q@ m N L C O a 1- CO c N -0 vi•Q E C E • pp m c U) ai c U c C 0 a@ N LL aa)i Um inc � m o m a - @ O N w a C C .0 (14 L° N E c a N m ,,, U E• V O m N C U O L L > _ a) G 0 Cr) 3@co co o _c N 0 Q �-0 2•E N D N a o aUi -o 'o U C @ E 0 E N a C m @ Q p Q'X co a) co Q C U r N @ 4 @ U E � Y � � CDti 0.03@ a) aa)) m > @.L O 0 0 a C `0 0 U y > NO U a m m 0 a C U a) m L.Rs N @ o a) U m U N "0 •0 t R N @ C O@ @ al C O �+ >-Z a) "t .. m m O @ 0 C > aj tc3 a m 0- 000 c61U° 3 00 m c cci (f - @ U @ N 0 m y (a a E 01 .i @ V y @ CO y = 0) CO u" m NL¢ N am U @ .0 @ C -Fi o_ cc a)CN � E N a y Z O L m .O T.. 0 m @ .- -o a y a3 m is a) @ N 0 a) a m cn m o a) 0) 0)o.o Q 0 2 rn •@ c a) > U@ N 2 "J Q co - O' V N m@ co an d @ _N (a O) _N N 0 c a) @ $ m owEm m @ al ai c o m CO .E 0 0 y O)O'� o w 0 co C) a T 0 - N V Q m .0 U_ U c Q ST)..- N O a) N a) 75 a a 5 y Q _Q C C m c C C CO CO) cc) r E.O co L'm 7 c c O "0 .@ no C cm 2@ L N3• .c) O C N @ E T a) c - aa)) 0 a 15 co a-o G w 0 _ m 20 0c o-- J cm < m cnto yTS c _o c •C _2� m D aa) @ o a) m _j c o o Ocle, r. wo E a C Q R m oa) 0 O -o - ari m c CO � a W � a�' a 'o Qom 0 8 y w 4 E E of @0oI CU m a) Qaa, - O oa w J o O) . c Q c 9. 2 0 0 0 0 N > E V `) -0 a . c -O O 0 Z . 20 ,_ , .N U.- E c 0 E) m •ai 0 0 Ti).) 'C 0 c iyru m@ E C fD L U al • U d a Nca W N > N a)aa)•� cn ao•E o cA N ., w c LL m o m ai _-N = p M �. co 2 @w co T� E c c O N 0 c rn U'� N CO@N >, H c 0 c c > m'o c C c CO C t0 @ O ' C O N y .. .. O ` coo O Qc@@ O o m o m o Qa`@) O W x Co O W j Z c R N H c aai H o o ai mai" y@ w 0 C) Q 0 t_ c o m- d E a E o a . ° m 4- Cl_L m "-) E �o o H c 3 C 'N 'c a E X ` t . . . t m o LO c O r� C L C L Q it = U w ¢ a � m. a Ocn Q O. a 1-.- a ¢ H a 1_ 161 1 A 2 Z LU '0,~t o el) - N 0 0..9.E V c N 0 - 8a a O 0 7 N y U f0 0) Ca C C a) : L N 0 co❑I— N o a) • o L C oI- N O 0 0 Iti > O)O) C m i E' Vi C (`0 N E N a U O @ E co L O > a O 0 c a) O.- a ❑ .0. 0) u)-03 r) .a ° m d o. 7 ° N E a cn a)E E dco io N L O N O aC C O c LL ...: m C C a a3 • O 0 NO c E o co N lD c) 0)co ,c-5 7 0.O •C ❑ � N c aa) E >•- co co ca w O CO Z } L O O o 0 t Iii 0 U a E +N-' 3 0 .0 U ao(13 ? > O co c 70 O. n a) o UU O m l.L al V U 0 U N 0 c u' 0)co >, m o) E N •E N U ° r E o C 0) a a) 0 C a) a) 8 C a3 O O_a) . a O N ° a W a) Cao uE) t c U O m N rn c E N �a C 0 C 0 C O a) 7 2 a) m 0 co o a o ° o E a) E ooCD Ep N c '°o O no _N.� o N 0 !a •c _� N N N L O-....•O. U a 0 U O O C•O ° C 0 m U N ° ° 3 c r E N ami aNi N C O 0 _O o L N U CO 0 7 ._- y w 0 O 0 ` CC a)) O 0 p_. C 0 0. N N T.') + c% .c - U O _0 0 ❑ N 7 V > j O - C 0 N 0 a) co C 'r: a) to -O O O o s 0. c co N d -O a+ U 'n O ° a N D) 0) d co E f coo 0 x 0 ° E 0 C c n. c ca -p j O a) O-0 7 c u) y •C N O A t iii 1.9 N m O c N L 3 No E O c c LL a CD 0 4 E c a c ai y N °U E c as .0 E c a -0 ~/ O 0 �° m h m O aci 3N 0 a LL °) m' Ii E 7 mi c ai 7 ° N O V N ' N r+ 7 O)r o - a N 0 4) N d 0 > LJ.I > N N V N OC W N > 3 �c 3 .� w y a) 0 3 0 c n •0 a) C o I D 0 w O C O a) ca co O -0 O o m a y N °c� COCL CU 0 N 'o c m eca -a-' N D co co 7 co L x N - O o ILI C _ .< _ o _ to 8 @ _ o o W o >- J E W co o o �' u o a) 0) c°') �' co'i �' cam) `� , o c7 `� d c X 'O d w N .E N .c O O co N .E N N lc C CO C N id Z U w < -1 1- 2 E- 2 1- o ° 2 r 2 1- O 1- < 1— Z aim A '2 ioi \ a co IL o (k/ \ E = 8 E 0 Ta § E e ± $ CC . , K\ IR EA/ k � /E 2 / ƒD $ _ M } �� Er ƒ /, ƒ _ ) \k \ © \ \ ® a{ ) \ / \ ,K % k % \ \ \ ) { / / { { = S 3 \ ) § ( E a ± { •2 § § § § 7 - { = 2 § 0 0 ) / 7 C / co k \ \ f ) a) i / 4 G a) » x 0 0 7 � ' 9 2 /f % a) a) E o_ \ ) & 2/ a c / \ f a 3 ) $ 7 % ] 2 0 m g $ ƒ W f F f ] a E § et E / 2 =^ ' D ) § _ i. c { 0 ) ° § 2 § LTlj U Cl) � � � � � � � \ � � \ k \ /t o & E « f o , - _ - @ R Z c c « 2 § 0 @ ) 2 \ } j E t_ N Li : § \ \ \ ' } cu / k / § 0 / 6 9 0 2 n_ E § cCO \ k \ \ CD u) t t § § / j j E k e o . o s \ e a .5Z ■ 3 § § o § ; Z0 w U. 0 & Q & , w / ■ e B 6 ■ ■ / CC ( 1611 A 2 _c, LL 0 COLO N N O O O 10 .,, to to ,- co e0 co M M CO C 3 CO N O N to CO CCO N 3- E a ER m 0 0 0 Cl) 0 0 0 0 0 0 CO CO m a N N N Cl) Cl.) V CO C C) (6 = CO O O CO c Q c a o o a N N N X re LL U p }. } w LL LL m O p c W N c m m N } N N O N LL (B N N N LL CO } } a U O N O Cl)0 O ' } C 0 O N } N CO C 01 Z N fd Q) n n _ N N Q R to } 'Co) U. d U m en C V .�_ LL "O m W O >- C O C , 0VN N O v ° LL C N V. d d U CO J J J cal _T f0 O u) V C C C W N U m N W Q G N .@ .� @ �S en ol) c m �c >- Q m NAs a) O O O O O O Q c O Z CO u_ t0 LL a LL LL LL Q' 2' Q' C ,� a ,C N j O j 0) N N co N V7 L N N LL Q Z0 a) a) a) a) a) « rn _-1 UJ o) °) H a `��° ani m Cl) ani ani ani v �^ m c m (1) I— c a Q))en m a) C))) a) a) e CO w U J 0 a2i ti U •� O cC CC CC eY Q n n j m z ` 0 Q o 5 " tx p Qi-° Q f' i°- z _ U' (7 FE C, O Ti)Ce m W (?) CN p _ N N O H T N W N c a) ,_ O. E Ts } O. EC N a o < � Z U 161 1 A2 a) .t) W 175 -a O 0 a Y c co — CC ED W0 0)N _ a) > m } co o m W > c J . aE o Z E °. o Q. U m 0 16 1 1 A 2 co C ) o c CI. U N N G! Co A N o Ad I- o cu Lo C >' N O CV o Ul 0 a) L- } N .� E a d cf) LL w a) tFr Q > u) o .i 0 0 o 0 c) in C N 0 o o L N CO)L. co d >- `°ate E Tu 6.3 UUN - u) U C 7 D a 0 2 a, a r_ Q U •C 0 ID a) r, [0 W = Z 0 N y o. co W o - J E C U Z U c 12 QLL 161 1 A 2 MINUTES OF MEETING NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Naples Heritage Community Development District was held on Tuesday, January 7, 2020 at 9:00 a.m. at the Naples Heritage Golf and Country Clubhouse,8150 Club Way,Naples, Florida. Present and constituting a quorum were: Kenneth R. Gaynor Chairman Peter Ramundo Vice Chairman Gerald James Assistant Secretary Richard Leonhard Assistant Secretary Torn Rutkowski Assistant Secretary Also present were: Justin Faircloth District Manager Patrick Dorbad NHGCC General Manager Chris Byrne Solitude Lake Management The following is a summary of the discussions and actions taken at the January 7, 2020 Board of Supervisors meeting. FIRST ORDER OF BUSINESS Roll Call The meeting was called to order and all Supervisors were present. SECOND ORDER OF BUSINESS Public Comment on Agenda Items None THIRD ORDER OF BUSINESS Approval of the Minutes of the November 5,2019 Meeting Mr. Faircloth stated each Board member received a copy of the minutes of the November 5,2019 meeting and requested any corrections,additions or deletions. On MOTION by Mr. Leonhard seconded by Mr. James with all in favor the minutes of the November 5, 2019 meeting were approved. 161 1 2 January 7, 2020 Naples Heritage CDD FOURTH ORDER OF BUSINESS Old Business A. Master Association Club Expansion Update • Mr.Gaynor provided an update on the expansion project. B. Campus Suite ADA Website Compliance Update • Staff provided an update on the Campus Suite contract and the recent work completed regarding the website revisions for ADA compliance. FIFTH ORDER OF BUSINESS New Business A. Vertex Aeration Proposals • The Vertex Aeration proposals from Solitude Lake Management for Sites 1,3&4 were discussed. • Mr. Byrnes noted there was an error on the proposal that there was only one'/HP compressor for Site 3, with no change in pricing. Also, there was no need for a deposit; that the pricing would be honored even though it was past the deadline as mentioned in the proposal. • He would look into any further discount for the District regarding the proposal. • The Board requested three proposals to install power to Lakes 1, 3 &4 as outlined in the proposal from Solitude Lake Management. On MOTION by Mr. Ramundo seconded by Mr. James with all in favor the Chairman was authorized to execute an agreement with Solitude Lake Management for Submersed Aeration System Sites 1, 3 & 4 in the amount i of $14,294.00; and further resolve appropriations with a not to exceed amount of $15,000.00 for the power installation for said project. The record will reflect Mr. Byrne left the meeting. SIXTH ORDER OF BUSINESS Manager's Report A. Acceptance of Financial Statements • The financial statements for the period ending November 30, 2019 were reviewed. 161 1 A 2 January 7, 2020 Naples Heritage CDD On MOTION by Mr. Ramundo seconded by Mr. Leonhard with all in favor the financials for the period ending November 30,2019 were accepted. B. FY 2021 Draft Budget Discussion • Discussion ensued with regard to the FY 2021 draft budget. • The Board agreed there would be no increase in assessments. • No changes were requested. • The Board requested staff obtain a proposal for aeration to be installed on Lakes 2 & 8 to be presented at the March meeting. C. Follow Up Items • Staff provided updates on the FY 2019 audit and inquired about disposing some old fence panels.The Board agreed to dispose of the old fence panels. • Staff commented on an improper billed invoiced from the Collier County Public Utilities Department and questions regarding the exchange of parcels between the Club and the CDD for the FY2019 audit. Mr. Dorbad requested the information from the utility bill and indicated he had market valuations on the parcels that were exchanged to provide to the audit firm. SEVENTH ORDER OF BUSINESS Attorney's Report • Staff reported the attorney noted that the new obtained parcel is now listed a tax exempt. EIGHTH ORDER OF BUSINESS Engineer's Report There not being any,the next item followed. NINTH ORDER OF BUSINESS Supervisors' Requests None TENTH ORDER OF BUSINESS Audience Comments None ELEVENTH ORDER OF BUSINESS Adjournment There being no further business, 3 161 1 A 2 January 7, 2020 Naples Heritage CDD On MOTION by Mr. James seconded by Mr. Leonhard with all in favor the meeting was adjourned at 9:53 a.m. ir**"."4:7)(3344r—' JFaircl Kenneth R.Gaynor cretary Chairman 4 A 2 MINUTES OF MEETING HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Heritage Bay Community Development District was held on Thursday,January 30, 2020 at 9:00 a.m. in the Heritage Bay Clubhouse,10154 Heritage Bay Boulevard,Naples,Florida. Present were: Edwin Hubbard Chairman Dennis Gagne Assistant Secretary Donna Hunter Assistant Secretary Jack Arcurie Assistant Secretary Also present were: Justin Faircloth District Manager Albert Lopez CPH Alonso Wiener Lake&Wetland Management Resident The following is a summary of the actions taken at the January 30, 2020 Heritage Bay Board of Supervisors meeting. FIRST ORDER OF BUSINESS Call to Order Mr. Faircloth called the meeting to order and called the roll. SECOND ORDER OF BUSINESS Approval of Agenda • The latest inspection from Lake & Wetland Management and a new CPH rate schedule were distributed to the Board. On MOTION by Mr. Arcurie seconded by Mr. Gagne with all in favor the agenda was approved as presented. THIRD ORDER OF BUSINESS Public Comment on Agenda Items • A resident inquired about agenda development. 161 1 A 2 January 30,2020 Heritage Bay CDD FOURTH ORDER OF BUSINESS Engineer's Report • Staff informed the Board of an overbilling issue by CPH and the resulting credit that has been provided. • The new rate schedule provided by CPH was discussed. On MOTION by Mr. Hubbard seconded by Ms. Hunter with all in favor the new CPH Rates&Reimbursables schedule was approved as presented. A. Project Summary i. Q.E.Open Items for Completion • Staff provided an update on the status of projects. • Discussion ensued with regard to project funding. ii. Clubhouse Dry Retention Modification Update • Approval from SWFMD was obtained and now waiting for review by the County. B. Water Sampling and Testing Results • The water sampling and testing results were reviewed. • Mr.Gagne voiced concern that nitrogen levels were appearing to increase. • Questions and comments were addressed. The record will reflect Mr. Lopez left the meeting. FIFTH ORDER OF BUSINESS Local Mitigation Strategy Update • Discussion ensued with regard to withdrawing from participation in the local mitigation strategy group. On MOTION by Mr. Gagne seconded by Mr. Arcurie with all in favor to rescind Resolution 2019-5 Approving, Adopting, & Demonstrating Participation in a Local Mitigation Strategy was approved. • Mr. Gagne will send a letter thanking them and informing them of the District's decision to withdraw from the group. 2 161 1 A 2 January 30, 2020 Heritage Bay CDD SIXTH ORDER OF BUSINESS Attorney's Report • Staff noted that District Counsel was reviewing proposed language to adopt internal controls to comply with recent legislative changes. A. Resolution 2020-2 Establishing Policy and Procedure for Certain Maintenance or Repair Contracts • Resolution 2020-2 was discussed; and the following changes requested: > Limits for Section 2 should be set at$10,000 for each blank. y Section 2 authorizations should occur with approval by either the Chair or Vice- Chair. > Emergency expenditures should be considered with Reserve funds in combination with allowances of the current FY budget. SEVENTH ORDER OF BUSINESS Lake & Wetland Management Monthly Inspections and Service Reports A. Review of Boundary Markers in Boulder Lake • The Lake &Wetland Inspection and Service Reports were discussed. The record will reflect Mr. Wiener left the meeting. EIGHTH ORDER OF BUSINESS Old Business A. Campus Suite ADA Website Compliance Update • The contract has been executed with Campus Suite and the new website has been reviewed. • Staff noted the District's insurer, Preferred,provided a Safety&Risk Management Bulletin for December and it was provided to District Counsel for review. • The Board had no objection to proceed with the recommendation by District Counsel for an additional website page addressing the concerns outlined in the bulletin. NINTH ORDER OF BUSINESS Manager's Report A. Approval of the Minutes of the November 7,2019 Meeting Mr. Faircloth stated each Board member received a copy of the minutes of the November 7,2019 meeting and requested any additions,corrections or deletions. On MOTION by Mr. Arcurie seconded by Mr. Gagne with all in favor the Minutes of the November 7,2019 meeting were approved. 3 1 1 A 2 January 30, 2020 Heritage Bay CDD B. Acceptance of Financials • The Financial Report for the period ending December 31, 2019 was reviewed with the Board. Questions were answered regarding invoicing and time tracking of FEMA Direct Administrative Costs with Mr. Faircloth noting that the Inframark invoice for the first portion of the Hurricane Irma work had been submitted and paid by the District which accounted for the the overage in the ProfServ-Mgmt Consulting Sery line item within the financials. On MOTION by Mr. Hubbard seconded by Mr.Arcurie with all in favor the December 31, 2019 Financial Statements and Check Register were accepted. C. Field Manager's Report • The Field Manager's Report for inspections conducted on November 25, 2019 and December 24,2019 were reviewed. The record will reflect there was a five-minute recess. The record will reflect the meeting reconvened at 10:40 a.m. D. Updated Inframark Infrastructure Management Services Contract for Review and Approval • Discussion ensued with regard to the updated lnframark Infrastructure Management Services contract. • The Board reviewed the Inframark contract and requested various changes. It was also requested that District Counsel review the revised contract prior to the March meeting. E. Review of Recommended Summer 2020 Lake Bank Restoration Projects and Littoral Plantings • Discussion ensued with regard to the Lake bank restoration project long range planning recommendations; and the following was noted: y The Board requested staff have CPH look at geo-tubing issues with Lakes 4, 5,7, & 15;and obtain recommendations for a universal resolution. L The Board requested staff obtain proposals from Copeland Southern Enterprises, Inc. for issues identified on Lakes 10 SW bank(3-4 areas); 13 SW corner; 17 NW corner;W bank; SW corner;21 NW corner; 22 N bank;24 NW corner drain; 30B E bank bridge quadrants. 4 161 jA 2 January 30,2020 Heritage Bay CDD Y The Board requested staff obtain a proposal from Q.E. on the 308 E bank bridge quadrants. F. Follow Up Items • Updates were given on the various projects/open items. i. FEMA Update • The State is working with FEMA officials regarding the appeal. Staff requested a teleconference with them to speed up process,but they declined the request and encouraged the District to have patience while they work through the backlog of applications. • Mr. Gagne requested letters to the District's representatives be sent for assistance with FEMA funding.The Board requested the District Manager and Mr.Hubbard work together to draft a letter to be sent on behalf of the District. • The Board agreed to have the March 5,2020 meeting. TENTH ORDER OF BUSINESS Supervisor Comments • None ELEVENTH ORDER OF BUSINESS Chairman's Comments • Mr.Hubbard discussed upcoming matters with the Quarry;and the Board vacancy.He has been contacted by two applicants. Interviews will occur at the March 5,2020 meeting. TWELFTH ORDER OF BUSINESS Audience Comments • None THIRTEENTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Hubbard seconded by Mr Arcurie with all in favor the meeting was adjourned at 11:58 a.m. iml_____,- ustin aircloth� Edwin Hubbard Secretary Chairman 5 16 i 1 3 The Quarry Community Development District Board of Supervisors District Staff George Cingle,Chairman Bob Koncar,District Manager Stanley T.Omland,Vice Chairman Wes Haber,District Counsel Timothy B.Cantell,Assistant Secretary Jere Earlywine,District Counsel William G.Flister,Assistant Secretary Albert Lopez,District Engineer Lloyd Schliep,Assistant Secretary Meeting Agenda Monday March 16,2020 @ 12:00 pm 1. Call to Order 2. Pledge of Allegiance 3. Approval of Agenda 4. Closed Litigation "Shade" Session A. Discussion of Settlement Negotiations/Strategy Related to Litigation Expenditure 5. Reconvene of Regular Meeting 6. Public Comments on Agenda Items 7. Organizational Matters A. Acceptance of Resignation - George Cingle B. Discussion and Consideration of Vacant Seat#2 i. Rached Karnough C. Consideration of Resolution 2020-06, Designation of Officers 8. Written Reports 9. District Manager's Report A. Approval of the Minutes of January 22, 2020 B. Approval of the Minute of February 17, 2020 C. Acceptance of the Financial Report, February 2020 and Approval of the Check Register and Invoices for February 2020 D. Discussion of District Website—links & revisions E. Discussion of Action Item List from Meeting Notes F. Update on Bridge Coverage G. Update on Records Retention H. Discussion of Minutes Format 10. Attorney's Report A. Update Regarding Property Due Diligence Items 11. Engineer's Report A. Status of Phase III Project and Progress Report B. Discussion of Engineer's Annual Inspection 12. Business Items A. FEMA Update 13. New Business Items 14. Old Business Items A. Update of CD 101 Book 16 1 1 A 3 Quarry CDD Meeting Agenda March 16, 2020 Page 2 15. Action Items A. Reserve Fund 16. Supervisor Requests/Reports • Admin • Finance • Lake & Preserve • Legal • Engineering • Complaints • Construction/Projects • Liaison—QCA, HBCDD, HBVA 17. QCA Modification Committee/CDD Easement Requests A. Pending Approvals B. New Approvals 18. Audience Comments 19. Adjournment Next meeting: Monday April 13,2020 Meeting Location: The Quarry Beach Club 8975 Kayak Drive Naples,FL 34120 16 1 1 A 3 NapLri Jai riui PART OF THE USA TODAY NETWORK Published Daily Naples, FL 34110 QUARRY CDD%INFRAMARK 210 N.UNIVERSITY DR,SUITE 702 CORAL SPRINGS,FL 33071-7394 Affidavit of Publication STATE OF WISCONSIN COUNTY OF BROWN Before the undersigned they serve as the authority, personally appeared Vicky Felty who on oath says that she serves as legal clerk 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 Naples,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 10/07/2019 aqo :1 Subscribeeand slam to before on Nov 20, 2019 .—..-._'J a.l_(,L_ linct eyN. Notary, State of WI,County of Brown !ARA MONDLOCH Notary Public y State of Wisconsin My commission expires: August 6 2021 Publication Cost:$262 50 Ad No:0003800691 Customer No:323087 PO#: 161 1 A 3 NOTICE OF MEETINGS THE QUARRY COMMUNITY DEVELOPMENT DISTRICT The Board of Supervisors of The Quarry Community Devel- opment District will hold their meetings for Fiscal Year 2020 on the third Monday of every month at 1:00 p.m. at The Quarry Beach Club located at 8975 Kayak Drive, Naples, Florida 34120, on the follow- ing dates: October 21,2019 November 18,2019 December 16,2019 January 22,2020(Wednesday) February 19,2020(Wednes- day) March 16,2020 April 20.2020 May 18,2020 June 15,2020 July 20,2020 August 17,2020 September 21,2020 There may be occasions when one or more Supervisors may participate via telephone. Any interested person can at- tend the meeting at the above location and be fully in- formed of the discussions tak- ing place. Meetings may be continued to a date, time and location to be specified on the record at the meetings with- out additional publication of notice. Any person requiring special accommodations at these meetings because of a disabil- ity or physical impairment should contact the District Of- fice at (954) 603-0033 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service at 7-1-1, or 800-955-8771 (TTY)/800- 955-8770 (Voice), for aid in contacting the District Office. Each person who decides to appeal any action taken by the Board at these meetings is advised that person will need a record of the proceedings and accordingly, the person may need to ensure a verba- tim record of the proceedings is made, including the testi- mony and evidence upon which such appeal is to be based Bob Koncar Manager Pub Date:Oct 7,2019 #3800691 1611 A 3 Agenda Page 6 9265 Quarry Drive Naples, FL 34120 February 28, 2020 Mr. Robert Koncar General Manager Inframark Management Services 5911 Country Lakes Drive Fort Myers, FL 33905 Dear Bob, This letter confirms my resignation from the Quarry Community Development District (CDD) at 5:00 PM on Friday, February 28, 2020. Accompanying this letter is a Memorex Flash Drive that contains all of the files and Emails that I produced or received during my tenure as Chairman of the Quarry CDD. It is my intent to no longer be custodian of this information after my resignation, and I will no longer be maintaining any CDD records after my resignation date. If you have any questions or need additional information, please let me know. Sincerely yours, George Lingle lil cc: Wes Haber via Email Stan Omland via Email 161 9. A 3 Agenda Page 8 Rached Karanouh, P.E. Professional Profile Page 1 of 1 Educational Background - 1985 Master of Science, (Mechanical Engineering) Gannon University, Erie, Pennsylvania. - 1983 Bachelor of Engineering, (Civil Engineering) Youngstown State University, Youngstown, Ohio Professional Registration 1990 to Present -Professional Engineer P.E. Professional Highlights 2019 to Present -Sunbelt Rentals/Scaffold Division Fort Mill, North Carolina National Strategic Customer Manager 2013 to 2019 -Sunbelt Rentals/Scaffold Division Fort Mill, North Carolina Regional Scaffold Operation Manager,Engineering Department Oversight 2011 to 2013 -Dependable Scaffolding North Olmsted, Ohio Principal 1999 to 2011 - WACO Scaffolding&Equipment Cleveland, Ohio Senior Vice-President of Operations Member of Board of Directors 1997 to 1999 - WACO Scaffolding&Equipment San Diego, California Vice-President of Western Region Member of Boards of Directors 1995 to 1997 - WACO Scaffolding& Equipment Cleveland, Ohio Vice-President of Technical Services Member of Board of Directors 1988 to 1995 - WACO Scaffolding& Equipment Cleveland, Ohio Chief Engineer 1985 to 1988 -Mahoning County Engineer Youngstown, Ohio Deputy Bridge Engineer 16 1 A 3 RESOLUTION 2020-04 A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE QUARRY COMMUNITY DEVELOPMENT DISTRICT DESIGNATING THE OFFICERS OF THE DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Quarry Community Development District ("District") is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Collier County,Florida; and WHEREAS, pursuant to Chapter 190, Florida Statutes, the Board of Supervisors ("Board"), shall organize by electing one of its members as Chair and by electing a Secretary, and such other officers as the Board may deem necessary. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE QUARRY COMMUNITY DEVELOPMENT DISTRICT: 1. District Officers.The District/ officers are as follows: 5-� lei Cc�i1is appointed Chairperson. Llere ;4 e..2/4. is appointed Vice-Chairperson. C-' Gt 1 e// is appointed Assistant Secretary. y lv't/(/al/4, frrs Me is appointed Assistant Secretary. Rac1teo{IflecraoDalis appointed Assistant Secretary. Bob Koncar is appointed Secretary. Stephen Bloom is appointed Treasurer. Alan Baldwin is appointed Assistant Treasurer. 2. Conflicts.All Resolutions or parts of Resolutions in conflict herewith are hereby repealed to the extent of such conflict. 3. Effective Date.This Resolution shall become effective immediately upon its adoption. Adopted this 16th day of March, 2020. Attest: The Qua y Commun t, Dev ment W: 'ct • Assistant Seco 'r Chair c t r Board of ervisors 161 1 Age O 2216 Altamont Avenue Fort Myers,Florida 33901 Phone:239.332.5499 Fax:239.332.2955 www.cphcorp.com The Quarry CDD — Engineers Report March 2020 Shoreline Repairs Phase Ill • All shoreline riprap work completed on March 6th • QE currently working on staging area restoration, sidewalk repairs, gutter repairs and docks punch list repairs. Spinner Cove Repairs • Work was completed February 4th Fieldstone Repairs • Sewall and berm repairs completed February 28th Preserve Assessment • CPH field work was completed on February 26th. Report completion expected by March 31St 1611 A 3 Agenda Page 13 Quarry Attorney Report 1. At the February meeting the Board authorized an extension to the contract with Quality Enterprises USA, Inc. ("QE")from February 28, 2020 to March 7, 2020. In connection with that authorization,the District and QE entered into Change Order Seven,which, in addition to extending the date of completion to March 7, also increased the contract price by five dollars to correct a typo on a prior change order. 2. At the February meeting the Board inquired about the applicability of the ADA to records that the District may want to post on the District's website. Specifically, inquiry was made regarding what protection the District has if a claim is made against the District for a noncompliant document being posted on the website. The District's first level of protection is its liability insurance policy. When ADA claims on CDD websites started arising,the District's insurer indicated that,to the extent a CDD wanted coverage for such a claim,the CDD would be required to enter into an agreement with an ADA specialist to remediate and maintain the CDD's website. In that regard,the CDD entered into its Agreement Between Quarry Community Development District and lnnersync Studio, Ltd., DBA Campus Suite,for Website Auditing, Remediation and Maintenance Services(the "ADA Agreement"). Pursuant to the ADA Agreement,the Contractor is, amongst other obligations, required to remediate up to 750 pages of new documents per year; manage and maintain the District's website;and perform monthly audits to ensure compliance. Additionally,the agreement obligates the Contractor to indemnify and hold the District harmless from any claims arising out of the Contractor's willfully reckless or willfully negligent acts or omissions. Should there be a shortfall on the extent of the liability insurance coverage,the District would likely seek to rely on the indemnification provision in the agreement,to the extent the Contractor's actions met the standard. 161A 3 1 Agenda Page 40 Quarry Community Development District Financial Report February 29, 2020 AI N FRAMARK INFRASTRUCTURE MANAGEMENT SERVICES A 3 161 IA Agenda Pa a 41 THE QUARRY g g Community Development District Table of Contents FINANCIAL STATEMENTS Balance Sheet-All Funds Page 1 Statement of Revenues, Expenditures and Changes in Fund Balance General Fund Pages 2-3 Debt Service Fund(s) Pages 4-6 Capital Projects Fund(s) Pages 7-8 Notes to the Financial Statements Page 9 SUPPORTING SCHEDULES Special Assessments-Collection Schedule Page 10 Cash and Investment Report Page 11 Bank Reconciliation Page 12 Reserves-Settlement Page 13 Series 2019(Shoreline Restoration Project) Page 14 Payment Register by Bank Account Page 15 16I 1 A 3 Agenda Page 42 Quarry Community Development District Financial Statements (Unaudited) February 29, 2020 lb ! 3 Bgenda Pae 43 QUARRY g Community Development District Governmental Funds Balance Sheet February 29, 2020 301-SERIES 302-SERIES 201-SERIES 202-SERIES 203-SERIES 2018 2019 2015 DEBT 2018 DEBT 2019 DEBT CAPITAL CAPITAL GENERAL SERVICE SERVICE SERVICE PROJECTS PROJECTS ACCOUNT DESCRIPTION FUND FUND FUND FUND FUND FUND TOTAL ASSETS Cash-Checking Account $ 866,713 $ - $ - $ - $ - $ - $ 866,713 Due From Other Funds - 27,376 7,115 10,892 - - 45,383 Investments: Money Market Account 30,023 - - - - - 30,023 Acquisition Fund - - - - 51 - 51 Capitalized Interest Account - - - 557 - - 557 Prepayment Account - - 2,959 - - - 2,959 Renewal&Replacement - - - - - 828,994 828,994 Reserve Fund - 464,114 90,114 - - - 554,228 Revenue Fund - 1,195,421 324,144 433,341 - - 1,952,906 TOTAL ASSETS $ 896,736 $ 1,686,911 $ 424,332 $ 444,790 $ 51 $ 828,994 $ 4,281,814 LIABILITIES Accounts Payable $ 429 $ - $ - $ - $ - $ - $ 429 Due To Other Funds 45,383 - - - - - 45,383 TOTAL LIABILITIES 45,812 - - - - - 45,812 FUND BALANCES Restricted for: Debt Service - 1,686,911 424,332 444,790 - - 2,556,033 Capital Projects - - - - 51 828,994 829,045 Assigned to: Reserves-Settlement 445,552 - - - - - 445,552 Unassigned: 405,372 - - - - - 405,372 TOTAL FUND BALANCES $ 850,924 $ 1,686,911 $ 424,332 $ 444,790 $ 51 $ 828,994 $ 4,236,002 TOTAL LIABILITIES&FUND BALANCES $ 896,736 $ 1,686,911 $ 424,332 $ 444,790 $ 51 $ 828,994 $ 4,281,814 Page 1 161 A 3 QUARRY Agenda Page 44 Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending February 29, 2020 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A%OF FEB-20 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL REVENUES Interest-Investments $ - $ 23 0.00% $ 23 Interest-Tax Collector - 1,298 0.00% - Special Assmnts-Tax Collector 579,497 554,066 95.61% 13,297 Special Assmnts-Discounts (23,180) (21,434) 92.47% (236) Settlements - 113,000 0.00% - Other Miscellaneous Revenues - 1,000 0.00% - TOTAL REVENUES 556,317 647,953 116.47% 13,084 EXPENDITURES Administration P/R-Board of Supervisors 12,000 4,600 38.33% 400 FICA Taxes 960 352 36.67% 31 ProfServ-Arbitrage Rebate 600 - 0.00% - ProfServ-Engineering 45,000 36,892 81.98% 6,681 ProfSery-Legal Services 30,000 12,907 43.02% 4,662 ProfSery-Legal Litigation 150,000 26,480 17.65% 10,549 ProfSery-Mgmt Consulting Sery 70,000 19,290 27.56% 3,858 ProfSery-Special Assessment 5,000 - 0.00% - ProfServ-Trustee Fees 12,000 5,026 41.88% - ProfServ-Web Site Maintenance 1,500 - 0.00% - Auditing Services 5,500 - 0.00% - Contract-Website Hosting - 388 0.00% - Website Compliance - 1,512 0.00% 756 Postage and Freight 900 292 32.44% - Insurance-General Liability 7,500 - 0.00% - Legal Advertising 1,400 1,366 97.57% 613 Miscellaneous Services 2,000 645 32.25% - Misc-Bank Charges 500 28 5.60% - Misc-Assessmnt Collection Cost 20,282 10,868 53.58% 261 Office Supplies 1,000 355 35.50% 133 Annual District Filing Fee 175 175 100.00% - Total Administration 366,317 121,176 33.08% 27,944 Page 2 16 1 1 3 i QUARRY Agenda Page 45 Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending February 29, 2020 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A%OF FEB-20 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL Field R&M-Common Area - 285 0.00% - R&M-Irrigation - 1,628 0.00% - Lake&Preserve Maintenance 140,000 28,634 20.45% 21,815 Reserve-Other 50,000 - 0.00% - Total Field 190,000 30,547 16.08% 21,815 TOTAL EXPENDITURES 556,317 151,723 27.27% 49,759 Excess(deficiency)of revenues Over(under)expenditures - 496,230 0.00% (36,675) Net change in fund balance $ - $ 496,230 0.00% $ (36,675) FUND BALANCE,BEGINNING(OCT 1,2019) 354,694 354,694 FUND BALANCE,ENDING $ 354,694 $ 850,924 Page 3 16 1 . 1 A 3 QUARRY Agenda Page 46 Community Development District 201 - Series 2015 Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending February 29, 2020 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A%OF FEB-20 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL REVENUES Interest-Investments $ 100 $ 509 509.00% $ 136 Special Assmnts-Tax Collector 1,239,460 1,185,059 95.61% 28,440 Special Assmnts-Discounts (49,578) (45,844) 92.47% (505) TOTAL REVENUES 1,189,982 1,139,724 95.78% 28,071 EXPENDITURES Administration Misc-Assessmnt Collection Cost 43,381 23,245 53.58% 559 Total Administration 43,381 23,245 53.58% 559 Principal Debt Retirement 590,000 - 0.00% - Interest Expense 551,449 283,265 51.37% - Total Debt Service 1,141,449 283,265 24.82% - TOTAL EXPENDITURES 1,184,830 306,510 25.87% 559 Excess(deficiency)of revenues Over(under)expenditures 5,152 833,214 n/a 27,512 OTHER FINANCING SOURCES(USES) Contribution to(Use of)Fund Balance 5,152 - 0.00% - TOTAL FINANCING SOURCES(USES) 5,152 - 0.00% - Net change in fund balance $ 5,152 $ 833,214 n/a $ 27,512 FUND BALANCE, BEGINNING(OCT 1,2019) 853,697 853,697 FUND BALANCE, ENDING $ 858,849 $ 1,686,911 Page 4 161 1 A 3 QUARRY Agenda Page 47 Community Development District 202- Series 2018 Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending February 29, 2020 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A%OF FEB-20 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL REVENUES Interest-Investments $ - $ 106 0.00% $ 27 Special Assmnts-Tax Collector 322,804 307,987 95.41% 7,391 Special Assmnts-Discounts (12,912) (11,915) 92.28% (131) TOTAL REVENUES 309,892 296,178 95.57% 7,287 EXPENDITURES Administration Misc-Assessmnt Collection Cost 11,298 6,041 53.47% 145 Total Administration 11,298 6,041 53.47% 145 Principal Debt Retirement 195,184 138,794 71.11% - Principal Prepayments - 5,000 0.00% - Interest Expense 102,062 52,721 51.66% - Total Debt Service 297,246 196,515 66.11% - TOTAL EXPENDITURES 308,544 202,556 65.65% 145 Excess(deficiency)of revenues Over(under)expenditures 1,348 93,622 n/a 7,142 OTHER FINANCING SOURCES(USES) Contribution to(Use of)Fund Balance 1,348 - 0.00% - TOTAL FINANCING SOURCES(USES) 1,348 - 0.00% - Net change in fund balance $ 1,348 $ 93,622 n/a $ 7,142 FUND BALANCE,BEGINNING(OCT 1,2019) 330,710 330,710 FUND BALANCE,ENDING $ 332,058 $ 424,332 Page 5 161 1 A 3 QUARRY Agenda Page 48 Community Development District 203-Series 2019 Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending February 29, 2020 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A%OF FEB-20 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL REVENUES Interest-Investments $ - $ 436 0.00% $ 229 Special Assmnts-Tax Collector 493,118 471,481 95.61% 11,315 Special Assmnts-Discounts (19,725) (18,239) 92.47% (201) TOTAL REVENUES 473,393 453,678 95.84% 11,343 EXPENDITURES Administration Misc-Assessmnt Collection Cost 17,259 9,248 53.58% 222 Total Administration 17,259 9,248 53.58% 222 Principal Debt Retirement 292,227 - 0.00% - Interest Expense 163,907 72,212 44.06% - Total Debt Service 456,134 72,212 15.83% - TOTAL EXPENDITURES 473,393 81,460 17.21% 222 Excess(deficiency)of revenues Over(under)expenditures - 372,218 0.00% 11,121 Net change in fund balance $ - $ 372,218 0.00% $ 11,121 FUND BALANCE,BEGINNING(OCT 1,2019) 72,572 72,572 FUND BALANCE,ENDING $ 72,572 $ 444,790 Page 6 16 1 1 A 3 QUARRY Agenda Page 49 Community Development District 301 - Series 2018 Capital Projects Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending February 29, 2020 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A%OF FEB-20 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL REVENUES Interest-Investments $ - $ - 0.00% $ - TOTAL REVENUES - - 0.00% - TOTAL EXPENDITURES - - 0.00% - Excess(deficiency)of revenues Over(under)expenditures - - 0.00% - Net change in fund balance $ - $ - 0.00% $ - FUND BALANCE,BEGINNING(OCT 1,2019) - 51 FUND BALANCE,ENDING $ - $ 51 Page 7 1611 1 A 3 QUARRY Agenda Page 50 Community Development District 302- Series 2019 Capital Projects Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending February 29, 2020 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A%OF FEB-20 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL REVENUES Interest-Investments $ - $ 13,382 0.00% $ 1,403 TOTAL REVENUES - 13,382 0.00% 1,403 Construction in Progress - 1,937,305 0.00% 257,812 Total Construction In Progress - 1,937,305 0.00% 257,812 TOTAL EXPENDITURES - 1,937,305 0.00% 257,812 Excess(deficiency)of revenues Over(under)expenditures - (1,923,923) 0.00% (256,409) Net change in fund balance $ - $ (1,923,923) 0.00% $ (256,409) FUND BALANCE,BEGINNING (OCT 1, 2019) - 2,752,917 FUND BALANCE,ENDING $ - $ 828,994 Page 8 161 1 A 3 0) c to cu 11 a Qcri ?; mo I CO m c o" c fq o a) E cci, isa c -o Q ER o E -c o m a w CO m o o = H o_ N = c p c m O W ) L' 0 m N CO ‘75 U >O O c_, N N O p d _� C 0 --,i.- O E N CO mCO m C C9 69- Q c m a) o CD a N aci E y. CL ct C CD N w Cl) -Ir.., C. LL0) d M _; LU O ~ 0 ;_0 C Efl CO c M >. w CO CON O CO. 0 f0 CO Cl) RS E $u C3 N Ol _ d 3 a) E o m "O N o _ m N co= co O N m co O ` N Z N C1 EIB as O) N f = U a) -0 N s CD 2 CD C Q m 0 E --CO 0 `" m n c S E w o n co o -mo n 0 U 2 -o• m e N O .... CO 0 E E o N rn N d E "� a) a) LL ° ami ami Z oo E N c0 c m N 3 3 o, y L L N 'Z. O W o a) EN `) O LL W C U 2 C O ^ a) Cn N �' 'Os. H o O C c� LL c N c O co 69 C .>. c m m >. j., N O d O U Cl) 11 .V b9 E c0 N N N N 0 U 0 2 Cl) e 0 COCTI Co _m a `m v) Y v) — +t+ N 0 C C C Z U CO d C/) 6N9 = O N a) p o 0 0 0 0 0 0 0 0 0 0 Z C C O 0 CN0 co `Cr O O 0) O O N 13 0 7 CO Ca O O ON) 00) CO CO N CCOO CO CO CC') O O CO N O CO LCD C9 N CO CO Q M ER M a- lCi EER 6A 69 69 69 64 N 0 ER 69 69 ca 68- cc 9O O O O O O O O O O O 69 E9 O O O ER 69 0 94 69 O m y O 0) CO. O N O C 669 669 69 69 ,-13 Q m69 U •L N N y •_U d Z a) Ci E 6 co rt, m C C C Z N c c' c C c Y C o 7 O O N N c O V C C 11 = U m m /›' ) V Q c C U « N co CI) co C Q a) IX N co C cn E N E ,_ O c N O) O IZ 0 m rn w N .6 w M H U > E CO d a aa, H y ¢ E a a c c E ci, co ci, m U - co C) Q co s? 9 3 N op N mp� a a) LL a) L_ O O O c y N d Y 0 C7 co 07 c co O Q d d d U J It l Q� 2' J C C 10CL = o c"� > Q' w U Page 9 16 A3 Agenda Page 52 Quarry Community Development District Supporting Schedules February 29, 2020 161 1 A 3 QUARRY Agenda Page 53 Community Development District All Funds Non-Ad Valorem Special Assessments-Collier County Tax Collector (Monthly Collection Distributions) For the Fiscal Year Ending September 30, 2020 ALLOCATION BY FUND Discount/ Gross Series 2015 Series 2018 Series 2019 Date Net Amount (Penalties) Collection Amount General Debt Service Debt Service Debt Service Received Received Amount Cost Received Fund Fund Fund Fund Assessments Levied FY 2019 $ 2,634,211 $ 579,501 $ 1,239,461 $ 322,125 $ 493,125 Allocation% 100.00% 22.00% 47.05% 12.23% 18.72% Real Estate-Installment 10/31/19 $ 11,639 $ 658 $ 238 $ 12,535 $ 2,758 $ 5,898 $ 1,533 $ 2,347 11/18/19 243,364 10,347 4,967 258,677 56,906 121,714 31,632 48,424 11/29/19 581,543 24,726 11,868 618,137 135,984 290,848 75,589 115,715 12/13/19 636 20 13 669 147 315 82 125 12/27/19 1,546 49 32 1,626 358 765 199 304 01/22/20 5,701 180 116 5,997 1,319 2,822 733 1,123 Real Estate-Current 12/13/19 1,313,019 55,676 27,796 1,396,491 307,215 657,083 170,770 261,423 12/27/19 65,435 2,065 1,335 68,836 15,143 32,389 8,418 12,886 01/22/20 90,694 2,639 1,851 95,184 20,939 44,786 11,640 17,818 02/25/20 58,181 1,073 1,187 60,442 13,297 28,440 7,391 11,315 TOTAL $2,371,757 $ 97,433 $ 49,403 $ 2,518,593 $ 554,066 $ 1,185,059 $ 307,987 $ 471,481 %COLLECTED 95.61% 95.61% 95.61% 95.61% 95.61% TOTAL OUTSTANDING $ 115,618 $ 25,435 $ 54,401 $ 14,138 $ 21,644 Report Date: 3/2/2020 Page 10 16 I 1 A 3 QUARRY Agenda Page 54 Community Development District Cash & Investment Report February 29, 2020 ACCOUNT NAME BANK NAME YIELD BALANCE OPERATING FUND Operating-Checking Account Hancock Whitney 0.00% $ 866,713 (1) Subtotal 866,713 Public Funds MMA Variance Account BankUnited 1.50% 30,023 Subtotal 30,023 DEBT SERVICE AND CAPITAL PROJECT FUNDS Series 2015 Reserve Acct U.S. Bank 1.10% 464,114 Series 2015 Revenue Fund U.S. Bank 1.10% 1,195,421 Series 2018 Prepayment Acct U.S. Bank 1.10% 2,959 Series 2018 Reserve Acct U.S. Bank 1.10% 90,114 Series 2018 Revenue Acct U.S. Bank 1.10% 324,144 Series 2019 Capitalized Interest Acct Hancock Whitney 1.20% 557 Series 2019 Revenue Fund Hancock Whitney 1.20% 433,341 Series 2018 Acquisition&Construction Acct U.S. Bank 1.10% 51 Series 2019 Capital Renewal&Replacement Acct Hancock Whitney 1.20% 828,994 Subtotal 3,339,697 Total $ 4,236,433 NOTE 1 -$750,000 of this balance transferred to MMA in March Report Date: 3/3/2020 Page 11 161 1 A 3 Quarry CDD Agenda Page 55 Bank Reconciliation Bank Account No. 3489 Hancock&Whitney Bank General Fund Statement No. 02-20 Statement Date 2/29/2020 G/L Balance(LCY) 866,712.58 Statement Balance 878,798.13 G/L Balance 866,712.58 Outstanding Deposits 0.00 Positive Adjustments 0.00 Subtotal 878,798.13 Subtotal 866,712.58 Outstanding Checks 12,085.55 Negative Adjustments 0.00 Differences 0.00 Ending G/L Balance 866,712.58 Ending Balance 866,712.58 Difference 0.00 Posting Document Document Cleared Date Type No. Description Amount Amount Difference Outstanding Checks 2/25/2020 Payment 8056 INFRAMARK LLC 3,991.10 0.00 3,991.10 2/25/2020 Payment 8058 SSS DOWN TO EARTH 800.00 0.00 800.00 2/25/2020 Payment 8059 NAPLES DAILY NEWS 613.20 0.00 613.20 2/28/2020 Payment 8060 TURRELL,HALL&ASSOCIATES,INC. 6,681.25 0.00 6,681.25 Total Outstanding Checks 12,085.55 12,085.55 Page 12 1611 A 3 ,.. in 1M a CD C a) CO Q Y Y Y Y Y Y Y Y Y Y Y U U U U U U U U U U U 0) 0) a) 0) 0) Cl.) N 0) 0J a) 0) Y O O O O O O O O O O O U a a a a 0_ a d D_ D_ D_ a •- CU Q.) a) a) 0) a) a) a) 0) a) a) a) ,�jl o c C c c C C C C C C C 3 a a) v a) 0) a) 0) a) a) a) a) a) C• o 0 0 0 o O 0 0 0 0 O N t t t t t t L c t t t C V1 V) N V) V) V) N V) V1 V1 V1 . . L G YO a) a) a) a) a) a) N 0) 0) a) a) 0 V) V, VI VI V1 V1 V1 VI VI VI VI VI an a) co 00 c0 00 00 00 co c0 c0 c0 r0 _C _C L L _C L _C L CC D_ D_ D_ D_ D_ D_ a D_ D_ a 0_ (I) OD 0.0 13.0 0D OD 00 00 0D 0n 0n 00 a c c c c c c CCCCCO 1) =a =a a '5 =o =o =a a a 'o -a ro O l0 c0 c0 c0 c0 CO c0 c0 00 00 03 v L 40 00 OD 00 00 OD 00 00 00 00 0D V1 a) a) av 0 d ut ) 0) 0) a) ) a) a) a) _ u v 0 0 0 0 0 0 0 0 0 0 0 .E E V, u u u u u u c U U 0Y) U U a) N c0 c0 CO CO CO c0 c0 Q) r0 c0 c0 f 00 r0 ut E a Y Y Y Y Y YE Y Y Y Y Y t c c c c c c c c c c c a) a� 0 0 0 0 0 0 v 0 0 0 0 0 Q ▪ V, U U U U U U 4-. OL) U u U x 0)▪ 0 Y Y Y Y Y Y Y Y Y Y Y Q) Q N V, V, Lc) VI V1 VI VI VI VI N C V1 a) C C C C C C V1 C C C C C -O CU >. 00 00 00 00 00 00 DD 0.0 OD 00 00 (0 al C Q a' c0 c0 00 c0 c0 co > co 00 c0 c0 CO OD N U a) 7 E E E E E E N EEEEE d O •fp f0 c0 (O f0 f0 • 'fO 'fO 'cp 'cp 'fC V, N DCU cu N U U U U U U • U U U U U F- a) 0 O 0 0 0 0 0 0 0 0 O O O O In n'1 0 0 V) ,--1 01 co N VY O 0 0 0 0 0 0 0 0 O O O O O e1 O O N �t V1 H C O 0 0 0 0 Ci O O O O O O O N M .4l0 ,--i 00 .4 O O O O O O V1 V1 O O O O O dr Ct 01 00 00 V V1 O V1 O O to O N N O O O O O '--i V V c0 lD dr V1 • ir.4,44 0 O N N N V V M V1 N lD 00 ^ M M ti; N 00 lD O N C) Q M N N d a d ce N V? in in in. V). V! V} V). L? t/)• V). V} V). V? V). i/? V? -V)• V? In lD n- LID V1 O N m ci '-1 01 N O U N M M dr V1 LO N O ,--1 N M V1 L0 CU 0 0 0 0 0 0 0 0 0 0 0 0 0 U N N N N N N N c0) CO 00 00 00 00 00 u C C O N c1 N O 0l co N ,-1 Cr) I, N 4: L0 Cr) V1 N lD M c0 00 LD N N LO .:1- ro c0 > oo 4-1u1 CO v CO N ri Lt-) N o f•-• m C c N 00 00 CO 01 01 00 Vl 01 O CD O ,-i N 0D — 0 0 0 0 0 0 c a) O ,-i .--I .--i .--c N C 1--1 ,--I ,--I ,--I ,--1 ai ` ,-i .-i ,1 ,--1 )-I C N C VI CCCCCCC W a) CCCCC LU O 0 0 0 0 0 0 .1-) 0 0 0 0 0 0 C VI VI VI V, VI VI VI a) a VI VI VI VI VI u cu a) ro ro MI ro co ro m E 4-, a) ro rc rc co ro o E L 0 a� a� a� a� a� a� O v 03 `) v v v v v ^ CU 0Y u C a rz o a a Q 47 c coC C C C C C C � @ 0 C C C c 0z4-0 COal Y Y Y Y Y Y Y V1 Q on Y _ Y Y Y — VI > OD .� LL LL LL LL LL LL LL ; O .0 LL LL LL LL LL _ Q1 Y Y Y Y Y Y Y Y C Y N Y Y Y > C C C C c C C eV • C C C C c a) •� 03 r0 03 03 r0 03 03 Vl DD N 03 03 03 03 VI L 01 01 01 01 01 01 01 01 01 01 Cr) O O O O i) 1 e-i ,-i e-1 ,-i ,-i ,-i e1 ,-i ,-i N N N N N 00 0 0 0 0 0 0 O 0 0 0 0 0 0 O a)1 NNNNNNN N N N N N N N N Y 01 o O O co .-I 00 00 O e-1 O V1 O O N N r-1 O I� N e-1 Cr) N 13.1 CCI 0 e1 \ ,-i M e1 \ ,--1 MO , , - -i --1 \ ,--1 N N 0 E N V 00 \ N O \ \ ,--1 \ \ \ N D_ } M LI) V1 1� 01 0) ,--1 ei N N N N O LL LL e1 ,- cr 4) M > d 0 (o • > 0 OC 'c -C re O O 0. a O LL v 0 Page 13 1611 A 3 QUARRY Agenda Page 57 Community Development District Series 2019 (Shoreline Restoration Project) Capital Renewal and Replacement Fund February 29, 2020 Date Vendor Req# Amount$ 10/1/2019 Beginning Balance $ 3,083,767.33 10/4/2019 Florida Evergreen Landscape 6 $ 3,430.75 10/4/2019 Turrell, Hall &Assoc's 6 1,250.00 10/4/2019 Florida Evergreen Landscape 7 1,648.75 10/4/2019 Quality Enterprises(Payment App 3) 6 298,862.88 10/4/2019 Hopping Green &Sams 6 2,264.00 10/4/2019 CPH, Inc 8 23,393.88 11/18/2019 CPH, Inc 11 20,522.90 11/18/2019 CPH, Inc 12 7,341.00 11/18/2019 Quality Enterprises(Payment App 4) 10 477,490.90 11/26/2019 Hopping Green &Sams 9 4,168.50 11/26/2019 Quality Enterprises(Payment App 5) 13 836,838.00 1/27/2020 CPH, Inc 14 74,890.26 1/27/2020 Quality Enterprises(Payment App 6) 15 121,601.25 1/27/2020 Quality Enterprises(Payment App 7) 15 136,639.29 2/13/2020 Hopping Green &Sams 16 1,190.00 2/24/2020 Down To Earth 18 2,757.00 2/24/2020 Quality Enterprises(Payment App 8) 17 251,108.17 Total Distributions 2,265,397.53 Dividends to-date $ 13,381.34 Less: Down To Earth Req#18 outstanding $ (2,757.00) Capital Projects Balance @ 2/29/20 $ 828,994.14 Quality Enterprises Summary Original Contract Amount $ 1,941,921.00 Total Change Orders to Date 1,113,676.50 Revised Contract Amount 3,055,597.50 6/26/2019 Quality Enterprises(Payment App 1) 7053 7,687.50 8/19/2019 Quality Enterprises(Payment App 2) 5 174,514.17 FY 2019 Total 182,201.67 Plus: FY 2020 2,122,540.49 Total Paid 2,304,742.16 QE Remaining Contract Balance $ 750,855.34 Report Date: 3/4/2020 Page 14 1611 A 3 s� , , 8s88RR8s8888k � - - - - 6aco ul Lo a) caf° a a m -a Cu a) c a Q It'S a R o R R o 82222 < _ g n g r N g 2 7 24 2 § 44 § § § fir 444 44 1 8 8 E 8 8 8 8 8 8 8 8 8 8 8 `S 0 ti a S a m 8 § -8 -s -s 8 5 . K o ‘,, ,,, c, ,, ,, § J J ti °' t N co 2 z ¢ - O S' g O O O g O c''gtiSEEto 0_ ,„ �' t rn a Y zp uJ o8 a o x wo m m oA a aEEaK iOa` 1Q § QU Lt' I U 12 I— IA w a cl 1 02 � 1ce m z W = a V o LL R ooa, o, o, m, .- . ARA V O) v o a 6 ch ch a f 8 O Q N o i, Q R o R R R w w a a i o g Q my J ICO o U a ,, ;, ,,9000c, _,,, ,,,`0 co w w w 0 , 0 (7 `W m N -a 0 E E E ,1 <Q a w a N w F z o.. . .-_,I ~ 0 _, _,-' -' -' W W R R W W 1' W W a x ? o N N m O s d ,, E 0 ( � zw m - - cew0000 , 0 226 03 ¢ Ni 0 o o ,fie' L-R R s y w w w w C) .S.4. z Q o w w LI)w U ,- ,L, R R w a o v U U w F p) p d J z co N co LlUy1 w 1I lc w w < Z 0 0 0 0 d -0 O O < < < 0 a' w w w w 2 0 Z Z Z Z z Z re a 0 S n o 8888 - 2 aa 0 0 ¢ a11 - - 110 ^ 0 9 4 3 a m Re ci Wi w 5 _ 0 N U 2' rn w 4 4 z E ' �i a ao C7 z z a ¢ wz Q ,c w a w ¢ S "x = O m m V CO w N F- N N Z J ui vi Q Q 8 8 - - x O o > > 2 N cc, F N N N N y at O o Q Q Q "tl = a ¢ < Z R a)o vR_ "v F w zw J- Y o 20os ' o0o3 a ~ < 2 W o m ? 'c aaa 000 _. LLNNT y Y } } Z < 7, 90 N K a LU = O 3 Z c w 2 < > mJ 22 iicRQz > oo 4Ngaaa ¢ z o ? a oxU ? 0 Zi- Li- -I aL. a a a a 8 a a 6 o o a _ga a a 4 8 6 6 L.Li Si S S $ S S E E S S S S S S S S S Y w . . o'0000000 . 0 . . . . . o z z° 2 V 2 °< ets 23233 � sm m � 3 Y § § § 2222222222222322 0 0 a 111111111111 -1111 .111 = 0000000000000000000 Page 15 161 1 A 3 Agenda Page 60 From: Demarco, Sandra Sent:Wednesday, February 26, 2020 9:34 AM To: Koncar, Robert<bob.koncar@inframark.com> Subject: RE: Quarry items for follow-up as per minutes Hi Bob, We currently have 18 boxes for Quarry that have not been sent to storage. Staff is keeping them to go through them for historical reference because it is a new district to us. Once they are done going through them, if the Board approves following the States records retention schedule, only nine boxes would have to be sent to storage. The cost to Inframark for storage is currently$.36 per box, per month so I estimate a yearly total of$38.88 storage for 9 boxes or$77.76 for 18 boxes. Sandra Demarco I Recording Manager 210 N. University Drive, Suite 702 Coral Springs, FL 33071 (0) 954.603.0033, Ext. 40532 (M) 954.480.78101 www.inframarkims.com Please note:Florida has a very broad public records law. Most written communications to or from districts regarding business are public records available to the public and media upon request. Your e-mail communications may therefore be subject to public disclosure. Please do not reply"to all". 161 1 A 3 The Quarry Community Development District Inframark,Infrastructure Management Services 210 N.University Drive,Suite 702,Coral Springs,Florida 33071 Tel.(954)603-0033•Fax(954)345-1292 DATE: April 30, 2020 Mr. Derrick Johnssen CLERK OF THE CIRCUIT COURT Finance Department Derek.johnssen@collierclerk.com FROM: Alison Bruce Recording Secretary RE: Minutes of the March 16, 2020 Regular Meeting Enclosed for your records is a copy of the minutes of the above referenced meeting of the Quarry Community Development District, which are to be kept on file for public access. Encl: Cc: Mr. Wes Haber wesh@hgslaw.com 161 1 A 3 MINUTES OF MEETING THE QUARRY COMMUNITY DEVELOPMENT DISTRICT The Regular Meeting of the Board of Supervisors of the Quarry Community Development District was held Monday March 16, 2020 at 1:01 p.m. at Quarry Beach Club located at 8975 Kayak Drive, Naples, FL 34120 Present and constituting a quorum were: Stanley T. Omland Chairman Lloyd Schliep Vice-Chairman Timothy B. Cantwell Assistant Secretary Rached Karanouh Assistant Secretary Also present were: Bob Koncar District Manager Wes Haber (on the phone) District Counsel Albert Lopez District Engineer The following is a summary of the discussions and actions taken at the March 16, 2020 Quarry Community Development District's Board of Supervisors Meeting. FIRST ORDER OF BUSINESS Call to Order • Mr. Koncar called the roll and a quorum was established. SECOND ORDER OF BUSINESS Pledge of Allegiance • The pledge of allegiance was recited. THIRD ORDER OF BUSINESS Approval of Agenda • Mr. Omland added under the 15th Order of Business discussion item related to the 2021 budget and scheduling. • Mr. Haber indicated the Closed Litigation "Shade" Session had been cancelled due to an advertisement issue, but the Board can have discussion on the settlement negotiations. Mr. Omland indicated they were no longer having a closed session discussion but will 1611 A 3 March 16,2020 Quarry CDD discuss in open session limited items as it relates to the BG Mine, as the Fourth Order of Business on the agenda had been modified. • Mr. Cantwell had five items which he will bring up within the agenda discussion. Mr. Omland informed the Board they have now added new and old business on the agenda. These are good places to put in new or start business as well as old business where items may fall in either of those categories or deeper in the agenda. On MOTION by Mr. Schliep seconded by Mr. Cantwell with all in favor the agenda was approved as amended. 3-0 FOURTH ORDER OF BUSINESS Close Litigation "Shade"Session A. Discussion of Settlement Negotiations/Strategy Related to Litigation Expenditure • Mr. Haber indicated as the Board is aware, the District is in an open outstanding litigation with BG Mines. The Board has held previous Shade Sessions to discuss various aspects of the litigation, District strategy and proposed settlement. • The purpose of today's discussion is not to have a discussion regarding strategy or anything they would not discuss at an open processing. The reason why this is included on the agenda is because after some hearings which went favorable for the District and was discussed at the last meeting related to communications between counsel for the parties and the Vice-Chair, Supervisor Omland and representatives from BG Mines. • A non-lawyer meeting occurred and after a number of days, the Mine made a settlement offer of$99,000, in exchange for both parties agreeing to waive and not bring any claims that may stem from the litigation. This means the CDD will not be able to bring any further litigations against the Mine, and likewise, the Mine who presently has a motion for attorneys' fees against the CDD will not be able to bring any claims including the claim for attorney's fee. Both parties will file a motion to dismiss with prejudice,and with prejudice language which is relevant as it relates to any future claims related to this litigation. On MOTION by Mr. Cantwell seconded by Mr.Schliep to discuss the settlement offer in the amount of $99,000 from B.G. Mines was approved. 3-0 2 1611 A 3 March 16,2020 Quarry CDD • The $99,000 settlement which is specific to BG Mine is the last of the defendants which the CDD has pursued relative to Phase I. Mr. Schliep feels it would be appropriate for Mr. Omland who conducted these discussions with the owner and was involved with all the litigation for both parties to provide a brief statement and recap. • Mr. Omland has had several phone calls and meetings with BG Mine starting back in May 2019. This summer they stated they did not want to meet with the District or settle with the other three parties. Mr. Omland continued to provide a brief overview of events which were discussed leading up to the decision. • Further discussion ensued regarding the motion made. Mr. Cantwell asked for another motion for acceptance or denial to vote. Mr. Omland stated if there was such a motion accepted it would be subject to attorney review, and four or five agreements between the BG Mine and Mr. Omland as to the terms of such a settlement. • Mr. Omland indicated the importance of this occurring today and thanked Mr. Haber for coordinating with the Board but with preamble to the motion to accept the settlement offer of $99,000 with legal conditions. Audience had questions for which the Board provided responses. • Mr. Cantwell indicated the move to accept or deny the proposed $99,000 settlement. On MOTION by Mr. Cantwell seconded by Mr. Schliep with all in favor to accept the settlement offer in the amount of$99,000 from B.G. Mines was approved. 3-0 FIFTH ORDER OF BUSINESS Reconvene of Regular Meeting • Not required. SIXTH ORDER OF BUSINESS Public Comment on Agenda • Public comments were received on the agenda. SEVENTH ORDER OF BUSINESS Organizational Matters A. Acceptance of Resignation—George Cingle • Mr. Omland suggested a plaque of recognition for the service provided by Mr. Cingle during his tenure on the CDD Board. The Board will consider this. 16 ) 1 A 3 March 16,2020 Quarry CDD On MOTION by Mr. Cantwell seconded by Mr. Schliep with all in favor accepting the resignation of George Cingle was approved. 3-0 B. Discussion and Consideration of Vacant Seat#2 i. Rached Karanouh • Mr. Koncar received the resume of an applicant for consideration of the vacant seat. • Mr. Schliep invited the candidate to address the Board. • Mr. Karanouh provided a brief overview and shared his interest and what he will bring, in terms of experience to the Board. • Further discussion ensued on this matter. On MOTION by Mr. Schliep seconded by Mr. Cantwell with all in favor accepting Rached Karanouh to fill the vacant seat 2 on the Board was approved. 4-0 • Mr. Koncar being a notary for the State of Florida administered the Oath of Office to Mr. Karanouh. C. Consideration of Resolution 2020-04, Designation of Officers • Mr. Koncar presented Resolution 2020-04 for designation of officer. Since the vacant seat was that of the Chair this position will have to be filled. Mr. Koncar stated they will open the floor for discussion on nominations for the position of Chairman of the Board. On MOTION by Mr. Schliep seconded by Mr. Cantwell with all in favor to open the floor for the Chairman nomination was approved. 4-0 • Mr. Cantwell and Mr. Schliep both nominated Mr. Omland as Chairman for the Board. On MOTION by Mr. Cantwell seconded by Mr. Schliep with all in favor to appoint Mr. Omland as Chairman of the CDD Board was approved. 4-0 4 161 1 A 3 March 16,2020 Quarry CDD On MOTION by Mr. Schliep seconded by Mr. Cantwell with all in favor to close the floor for the Chairman nominations was approved. 4-0 • Since Mr. Omland was the Vice-Chair and has now been appointed as the Chair, the Vice- Chair position needs to be filled. Mr. Omland nominated Mr. Schliep as Vice-Chair. On MOTION by Mr. Omland seconded by Mr. Cantwell with all in favor to appoint Mr. Schliep as Vice-Chair to the CDD Board was approved. 4-0 On MOTION by Mr. Schliep seconded by Mr. Cantwell with all in favor Resolution 2020-04, designation of officers was adopted. 4-0 On MOTION by Mr. Schliep seconded by Mr. Cantwell with all in favor to appoint Mr. Karanouh as Assistant Secretary to the CDD Board was approved. 4-0 EIGHTH ORDER OF BUSINESS Written Reports • Mr. Omland discussed this with Mr. Koncar as it relates to written reports. • Mr. Omland suggested for future agendas to have written reports which would be under the Attorney's, Engineer's and District Manager's report going forward thus removing a specific written report section on the agenda. NINTH ORDER OF BUSINESS District Manager's Report • Mr. Koncar discussed several follow-up items in his meeting notes which was sent out to the Board. • A draft regarding the website was sent to the Board and corrections were made as received from the Board, additional changes and corrections can be made as deemed necessary. Mr. Omland requested a hard paper copy of the website in order to make additional corrections. Mr. Koncar will obtain this from Campus Suite and provide it to not only Mr. Omland but the entire Board. 5 161 1A 3 March 16,2020 Quarry CDD • Further discussion ensued regarding having the links for the engineer and attorney on the website as well as various QCA application forms. • Records retention and maintenance of records was discussed. The Board discussed this further and the attorney provided his input on this matter. • Mr. Koncar mentioned having a policy for plants and trees within easement areas, however, Mr. Lopez is still working on this. A. Approval of the Minutes of January 22, 2020 • Mr. Koncar asked if there were any corrections, deletions or changes to the minutes. There being none, On MOTION by Mr. Cantwell seconded by Mr. Schliep with all in favor the minutes of January 22, 2020 were approved as presented. 4-0 B. Approval of the Minutes of February 17, 2020 • Mr. Koncar asked if there were any corrections, deletions or changes to the minutes. There being none, On MOTION by Mr. Schliep seconded by Mr. Cantwell with all in favor the minutes of February 17, 2020 were approved as presented 4-0 C. Acceptance of the Financial Report, February 2020 and Approval of the Check Register and Invoices for February 2020 • Mr. Koncar asked if there were any changes, questions as it relates to the financial report, check register and invoices. • Mr. Omland provided comments on the financial report. He asked for a list of projects similar to that of Heritage Bay CDD's report to see what projects are completed and which ones are still outstanding. 6 16 1 1 A 3 March 16,2020 Quarry CDD On MOTION by Mr. Cantwell and seconded by Mr. Schliep with all in favor the financial report and the check register and invoices were approved. 4-0 D. Discussion of District Website—links & revisions E. Discussion of Action Item List from Meeting Notes • Items were discussed in the Manager's report. F. Update on Bridge Coverage • This was discussed at the last Board meeting. A letter was received from South Florida Water Management District and the District was determined as the one to mostly likely take over the permit from Centex for the bridge. This required the District the right-of- way permit to obtain insurance as well as post a bond in the amount of$62,000. • Mr. Koncar has been in touch with the new right-of-way representative for this will continue to follow-up on this to see if there are any precedents in other Districts in similar situations and what is being done. • Mr. Omland stated this is something which came up in October 2019. The former QCDD engineer,Josh Evans forwarded this to him as he was pushed by the County to renew this because he was the agent for Centex and Pulte. Mr. Omland has forwarded the latest email as it relates to this matter to Mr. Koncar and Mr. Haber and they along with Mr. Lopez are working on this as Mr. Omland would like this matter looked after to ensure the District is not in default and some closure is initiated. G. Update on Records Retention H. Discussion of Minutes Format • These items were discussed in the Manager's report. TENTH ORDER OF BUSINESS Attorney's Report A. Update Regarding Property Due Diligence Items • Mr. Haber went over his report which was included in the agenda package. He informed the Board there was a change order for Quality Enterprises extending the date of completion to March 7 and there was a $5 correction which increased the prices of the contract which was a result of a typo of a prior change order. 7 16 1 1 A 3 March 16,2020 Quarry CDD • The other item in his report was the update stemming from the question asked at the last meeting with respect to the Districts ADA website specialist Campus Suite and namely what the Districts' rights are if there is a document, link that has been determined not to be ADA compliant. Mr. Haber provided a brief synopsis which was included in this report regarding the ADA compliant issue. • Mr. Haber stated when a new Board member joins the Board his company goes over the public record laws, the Sunshine law, some of the ethics and considerations on being a new Board member. Mr. Karanouh and Mr. Haber will exchange contact information and Mr. Haber will follow-up with Mr. Karanouh on all the items related to be a Board member. • Mr. Omland asked Mr. Haber for an update on the CD101 book now called the Quarry CDD Manual. Mr. Haber indicated they have made significant progress. His office along with the District Engineer and the Chair have all been working on various parts so presently his office is trying to assemble it into a complete notebook with all the support documents. He is hopeful to have this together to provide to the Board for review and consideration by the next meeting. ELEVENTH ORDER OF BUSINESS Engineer's Report A. Status of Phase III Project and Progress Report • Mr. Lopez provided a report on the status of Phase Ill. He indicated this project is coming to an end and all shoreline work has been substantially completed with some punch list items to be added. He mentioned there are some docks which need bolts added and some landscape and sod issues which are being addressed. • There was an area along Graphite Circle identified which was overlooked during Phase II due to highwater levels. This is being addressed and they are making progress getting that repaired. • The other project he had pending or to be completed is the Spinner Cove repairs. There were some seawall and berm which needed to be done and was completed on February 28tH There is a Fieldstone drainage repair and some punch list items to be taken care of which will be forwarded to Down to Earth so these issues can be addressed. 8 16 1 1 A 3 March 16,2020 Quarry CDD • There is also a preserve area assessment which was completed February 26th and a final report is expected by March 315t • Mr. Omland responded to Mr. Cantwell's inquiry if they are studying the ponds and lakes, Mr. Omland indicated they are only studying the preserves as of now.The lakes study will be taken on in the coming months or year and they are doing some pipe cleaning projects which is something they have to add to the ongoing list. • Mr. Omland added to Mr. Lopez report and stated the work they need to do on Graphite is under the lump sum portion on Phase II. He indicated one of the residents affected by the access was present at today's meeting. Mr. Omland, QE and Mr. Lopez walked the area this morning and met with the three neighbors who are affected. They will have a three-day effort in repairing this affected area and are going to insure there is no damage and minimize the disruption and complete this project within QE's project. They were originally scheduled to have this project completed February 28th and this was extended to March 6th, we are now at March 16th and it appears it will be another week before this is completed. • Further discussion ensued on cleaning estimates, claims and damages received by residents. Mr. Omland provided the Board and Mr. Koncar copies of costs based upon the exposure of construction on staging areas over two years and two contractors. He feels QE has an obligation to pay for half of each of the resident's claims if the Board feels these claims are fair. Further discussion ensued on this matter. • Mr. Schliep stated he would make a motion since it is an insignificant amount of money and it is within Mr. Omlands' signing power, as both homeowners' discussions come to an end, if it stays at the values that they are asking for then Mr. Omland can go ahead and take care of it but as stated by Mr. Cantwell to be included are the terms for full release. • Mr. Omland stated some of these expenses have already been undertaken and the residents want the work done this week because they want the area restored. Mr. Omland asked Mr. Haber to provide his input on this discussion. 9 16 1 1 A 3 March 16,2020 Quarry CDD On MOTION by Mr. Schliep and seconded by Mr. Cantwell with all in favor cleaning bills for two residents as presented if the residents sign a full release and authorize the Chair to make the settlement within 5% of the amount presented was approved. 4-0 • Mr. Cantwell circled back to the Mr. Omlands' comments about QE in relation to March 6th. He indicated the need to conclude this and discussion ensued on the liquidated damages. Mr. Cantwell stated getting this done correctly and getting the punch list done properly are far more important than the liquidated damages. Further discussion ensued on this matter. Mr. Schliep provided his input on this matter. Mr. Omland asked Mr. Karanouh for his input due to his expertise. He provided his input. • Further discussion ensued regarding closing out and finishing of this project. TWELFTH ORDER OF BUSINESS Business Items A. FEMA Update • Mr. Omland stated a lot is going on with FEMA. At the last meeting, he mentioned FEMA had dropped their funding from 3.2 million to $785,000 to $195,000. He reported at the last meeting their attorney in Tallahassee was working on a comprehensive package which would be given to FEMA explaining everything from beginning to end. He is currently revising their application for funding up to 4.8 million from what was earlier 3.2 million but he is including administrative costs which were not included when Josh Evans submitted the original application. This will now include Phase I & II but not Phase III as they are not entitled to get compensated for fixing what was done incorrectly in Phase I. • Further discussion ensued regarding the bond as it relates to the FEMA recovery. • Mr. Cantwell asked Mr. Haber that they do some homework so the homeowners can understand what impact this will have on the non-ad valorem portion of their tax bill. He feels there is a need to research so they can answer specifically what that impact will be. THIRTEENTH ORDER OF BUSINESS New Business Items • Mr. Cantwell asked about the final certification which CPH, ECS and others are working on for the project in release of the bonds. He had a thought that this, which relates to documentation for their own records for FEMA, is having a video or photographic 10 161 IA 3 March 16,2020 Quarry CDD documentation of the lake as it stands for Phase II and III once they are completed. He wants it memorialized in videography, still photography or both. Mr. Lopez stated this part of QE's closing documents. • Mr. Cantwell received a call from the project manager for Jan in boatlift. He shared with the Board the issues this resident is having in terms of having their dock built. Further discussion ensued on a process and policy which can assist homeowner in terms of easement access. • Mr. Cantwell discussed the 2020 upcoming elections. For all the current Board seats the Board members were appointed and there has never been discussion on the election process. Mr. Koncar will follow-up with the Board and have the District's recording secretary provide the Qualifying to Run for Office information to the Board members whose seats are up in this General Election. • On the Collier Supervisors of Election, he noted the names of the individuals for Quarry CDD is incorrect and has asked Mr. Koncar to follow-up on this. • Mr. Omland had two items, one is HBUA Best Practice meeting. Laura mentioned they are moving it online,this was done this morning and she asked each organization that attends this meeting to provide a written report of what they did last year, and their plans are for this year and any outstanding questions they have for their fellow members of the Best Practice. Once she obtains all the information, she will put it together and send it out as a complete package. • The other item if the Board recalls, former Chairman Cingle stated the difficulty he had with the contractor on the water testing and if they did not pay then the beach will be closed. They spoke with the QCA at the meeting who volunteered to take care of it but they need to go through the expense side of it. • In the ensuing month Gerry Soloman and the QCA have provided Mr. Omland information which supports what was a $129,000 annual expenditure which the QCA undertook each year and transferred to the CDD to undertake those same responsibilities. One of the line items was a $8,000 water quality testing charge which was included in the budget. Based upon the understanding the District is picking up on the QCA obligation which is $8000 11 16 1 1 A 3 March 16,2020 Quarry CDD and in the Districts' budget. Mr. Omland's recommendation is to give that $8000 back to QCA as the CDD does not want to be held responsible for recreational items. On MOTION by Mr. Cantwell seconded by Mr. Schliep with all in favor to return the funds in the amount of$8,000 to QCA for water testing and request they continue to perform this service subject to QCA comments was approved. 4-0 FOURTEENTH ORDER OF BUSINESS Old Business Items A. Update of CD101 Book • Item was discussed under the attorney's report. B. Mr. Omland is aware that there is an ongoing discussion regarding the echo harvester. He wanted to brief the Board on what he knows. Mr. Flister has taken this under his wing but is currently out of the country and unavailable so, Mr. Omland has no definitive answer to provide the Board at this time. FIFTHTEENTH ORDER OF BUSINESS Action Items A. Reserve Fund • Item not discussed but other action items were discussed during the Manager's report. SIXTEENTH ORDER OF BUSINESS Supervisor Request/Reports • Mr. Omland had this placed on the agenda as it is his vision he would like to see for the coming year. He has spoken about the supervisors taking on individual roles which they can own, and along with the Attorney, Engineer and District Manager provide a written report. If there are written reports included in the agenda package it reduces time unless there are questions related to report and cuts down the meeting time. Admin: There may be nothing to report on this. Finance: Every single month has budgetary issue which he would like someone to own, indicating they have reviewed and Mr. Koncar's office has done great. There may be questions on an item. Lake& Preserve: Mr. Flister is currently responsible for this. Legal: Mr. Omland is uncertain that there is a lot of legal, Mr. Haber and Mr. Koncar provides them any legal items that arise. 12 16 1 A 3 March 16,2020 Quarry CDD Engineering:There will always be things going on with Mr. Lopez, projects, studies. Complaints: Will require follow-up to emails, voicemail messages. Construction/Projects: Liaison — QCA, HBCDD, HBVA, SBDE, Lake Utilization: A Board member is currently a liaison on one of these. • Mr. Omland is not committed to this list but would like the Board to think about it and divide it up the best way it makes sense and bring this forward to the Board. SEVENTEENTH ORDER OF BUSINESS QCA Modification Committee/CDD Easement Requests A. Pending Approvals B. New Approvals • This report has been added and probably falls under the previous order of business. A Board member can take this one following up with Mr. Lopez on this and reporting back to the Board. It was decided this item will remain as a separate item on the agenda as it currently is, but combine A and B. EIGHTHTEENTH ORDER OF BUSINESS Audience Comments • Audience comments were received. • Mr. Omland mentioned they are currently in a crisis and he is uncertain whether they will meet again, and for that reason he did not want to cancel this meeting. However, going forward he wants to make their meetings shorter by having written reports and more concise discussion. • The one thing they need to do is to plan for their budget presentation in hopes that they could cancel one or two of their summer meetings. By planning that budget session now, and getting Mr. Koncar to follow up on this they might be able to cancel June, July or August meetings knowing that they have to introduce a budget, send it to the county for review, wait 60 days then come back and adopt it and get it to the County before September 15tH 13 16 I t A 3 March 16,2020 Quarry CDD • Mr. Koncar reviewed the budget process. All the meetings are public, but the second meeting of the budget is a public hearing on consideration of the budget. The big issue is whether there will be an increase in assessments. • Mr. Omland stated he believes given their performance this past month and knowing they cannot utilize funds for the budget from a settlement or FEMA those have to go back to the bond; he believes Mr. Cingle has given them a very good budget to start from and he does not believe there will be an increase. He has provided each Board member with a calendar and circled the third Monday of the month. • The next meeting is April 20 and he would like a preliminary budget presented for that meeting. Mr. Koncar will follow up on this with Accounting. NINETEENTH OF BUSINESS Adjournment On MOTION by Mr. Cantwell seconded by Mr. Schliep with all in favor the meeting adjourned. 4-0 1—Ck iT Chairper.Gon 14 . 61-Ato1 1 F .t't Immokalee Fire Control District R 1 Of 502 New Market Road East, Immokalee, FL. 34142 Ave Maria Michael J. Choate, Fire Chief March 25, 2020 Mr. Derek Johnson, General Accounting Manager Clerk of the Circuit Court, Finance Department 3299 Tamiami Trail East, #403 Naples, FL 34112 Dear Mr. Johnson: Enclosed please a copy of the District's audit for the fiscal year ended 9-30-19. Please contact me if you have any questions or would like to receive an electronic copy of the audit. Very truly yours, Cgtaef BECKY BRONSDON Chief Financial Officer Enclosures Administration(239)657-2111 Operations(239)657-8587 Fire Prevention(239)597-9227 Fax(239)657-9489 161 1 B 1 IMMOKALEE FIRE CONTROL DISTRICT L4 BASIC FINANCIAL STATEMENTS [ 1 TOGETHER WITH ADDITIONAL REPORTS [ J YEAR ENDED SEPTEMBER 30,2019 1 Li [] 161161 TABLE OF CONTENTS Page(s) INDEPENDENT AUDITOR'S REPORT 1-3 MANAGEMENT'S DISCUSSION AND ANALYSIS(MD&A) i-vii BASIC FINANCIAL STATEMENTS GOVERNMENT-WIDE FINANCIAL STATEMENTS: Statement of Net Position 4 Statement of Activities 5 FUND FINANCIAL STATEMENTS: Governmental Funds: t. J Balance Sheet 6 r Reconciliation of the Balance Sheet-Governmental Funds to the Statement of Net Position 7 Statement of Revenues,Expenditures and Changes in Fund Balance-Governmental Funds 8 Reconciliation of the Statement of Revenues,Expenditures and Changes r 3 in Fund Balance-Governmental Funds to the Statement of Activities 9 NOTES TO THE FINANCIAL STATEMENTS I 0-51 REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A BUDGET TO ACTUAL COMPARISON-MAJOR FUNDS(General and Special Revenue Funds) Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual- General Fund-Summary Statement 52 Statement of Revenues, Expenditures and Changes in Fund Balance- Budget and Actual- General Fund-Detailed Statement 53 55 Statement of Revenues, Expenditures and Changes in Fund Balance- Budget and Actual- Impact Fee Fund -Summary Statement .56 OTI IER REQUIRED SUPPLEMENTARY INFORMATION E.3 System of District Proportionate Share of the Net Pension Liability- Florida Retirement System(FRS) Pension Plan 57 Schedule of District Contributions-Florida Retirement System(FRS) Pension Plan 57 Schedule of District Proportionate Share of the Net Pension Liability- I Iealth Insurance Subsidy(11IS)Pension Plan 58 Schedule of District Contributions I Iealth Insurance Subsidy(1115) Pension Plan 58 Notes to the Required Supplementary Information 59-60 Schedule of Changes in the Net 0131 13 Liability and Related Ratios,GASB No. 75 and Related Notes to the Schedule 61 ADDITIONAL REPORTS Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Basic Financial Statements Performed in Accordance with Government Auditint' Standards 62-63 Independent Accountant's Report on Compliance with Section 218.415, Florida Statutes 64 Independent Auditor's Report to Management 65-67 Management's Response to Independent Auditor's Report to Management Fxhibit r , 181 161 1 Affiliations TUSCAN Florida Institute of Certified Public Accountants American Institute of Certified Public Accountants CoI3]pany, PA titrate Companies Practice Section In Dnrs,on la Certified Public Accountants & Consultants INDEPENDENT AUDITOR'S REPORT Board of Commissioners Immokalee Fire Control District 502 East New Market Road Immokalee,Florida 34142 Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities and each major fund of Immokalee Fire Control District(the"District")as of and for the year ended September 30,2019,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 111 maintenance of internal control relevant to the preparation and fair presentation of financial statements that arc free from material misstatement,whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We did not audit the financial statements of Florida Retirement System Pension Plan(FRS)or health Insurance Subsidy Pension Plan(I IIS)as of and 111 for the year ended June 30,2019. The District is required to record its proportionate share of the FRS and I IIS liability in the District's government-wide financial statements as of September 30,2019,and for the year then ended.Those financial statements were audited by other auditors whose report thereon has been furnished to us,and our opinion,insofar as it relates to the amounts included for Immokalee Fire Control District's government-wide financial statements,is based on the report of the other auditors.We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing StandarcF, ■ issued by the Comptroller General of the United States of America. 'Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement ■ An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements the procedures selected depend on the auditor's judgment,including the assessment of the risks of material misstatement of the financial statements,whether due to fraud or error. In making those risk assessments,the auditor considers internal control relevant to the District's preparation and lair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances,but not for the purpose of expressing an opinion on the . effectiveness of the District's internal control. Accordingly,we express no such opinion. An audit also includes evaluating the • appropriateness of accounting policies used and the reasonableness of ,r•niticant accounting estimates made by ® management,as well as evaluating the overall presentation of the financial I ttements, We believe that the audit evidence we have obtained is sufficient and appropriate to provide a has',k,r our audit opauoo Opinion In Dm opinion,based on our audit and the report of the(het r r I It fc financial statements teleired to above pie cat ■ fairly,in all material respects,the respective financial portion of the governmental activities and each major fund of Immokalee I tic Control Distract as of September 30 2(119 rid the tespecUve changes in financial position,for the year then ended in accordance with accounting principle' •n rally accepted in the I oiled States of America INTEGRITY . . . SERVICE EXPER IENCI�: k I 2621 Wolk! Plw.t Vane, Building, 55 • 101 Mycis, I 113907 • Phunc. (219) 113-2090 • I.1x c39) 333-2097 161 1 • -a • Board of Commissioners Immokalee Fire Control District 111 Page 2 Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages i-vii,Schedule of the District's Proportionate Share of the Net Pension Liability-Florida Retirement System(FRS)Pension Plan,Schedule of District Contributions-Florida Retirement System(FRS)Pension Plan,Schedule of the District's Proportionate Share of the Net Pension Liability-Health Insurance Subsidy(HIS)Pension Plan,Schedule of District Contributions-Health Insurance Subsidy(HIS)Pension Plan,Notes to Required Supplementary Information and Schedule of Changes in the Net OPEB Liability and Related Ratios,GASB No.75 and Related Notes to the Schedule,as listed in the table of contents,be presented to supplement the basic financial statements. Such information,although not a part of the basic financial statements,is required by the Governmental Accounting Standards Board which considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational,economic,or historical context. We have applied certain limited procedures to the required supplementary information-management's discussion and analysis(MD&A),Schedule of the District's Proportionate Share of the Net Pension Liability-Florida Retirement System(FRS)Pension Plan,Schedule of District Contributions-Florida Retirement System(FRS)Pension Plan, Schedule of the District's Proportionate Share of the Net Pension Liability-Health Insurance Subsidy(HIS)Pension Plan, Schedule of District Contributions-Health Insurance Subsidy(MIS)Pension Plan,Notes to Required Supplementary $ Information and Schedule of Changes in the Net OPEB Liability and Related Ratios,GASB No.75 and Related Notes to the Schedule,as listed in the table of contents,in accordance with auditing standards generally accepted in the United States of America,which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries,the basic financial statements,and other $ knowledge we obtained during our audit of the basic financial statements.We do not express an opinion or provide any assurance on the required supplementary information-management's discussion and analysis(MD&A), Schedule of the ® District's Proportionate Share of the Net Pension Liability-Florida Retirement System(FRS)Pension Plan,Schedule of District Contributions-Florida Retirement System(FRS)Pension Plan,Schedule of the District's Proportionate Share of the ® Net Pension Liability-I Icalth Insurance Subsidy(111S)Pension Plan,Schedule of District Contributions-Health Insurance Subsidy(MIS)Pension Plan,Notes to Required Supplementary Information and Schedule of Changes in the Net OPEB Liability and Related Ratios,GASB No.75 and Related Notes to the Schedule,as listed in the table of contents,because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. ® Other Required Supplementary Information Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise Immokalee Fire Control District's basic financial statements. The required supplementary information other than MD&A -budgetary comparison information is presented for purposes of additional analysis and is not a required part of the basic financial statements.the required supplementary information other than MD&A-budgetary comparison information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements.Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certnin additional procedures,including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves,and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion,the required supplementary information other than MD&A- budgetary comparison information is fairly stated,in all material respects,in relation to the basic financial statements as a $ whole. Other Information Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the District's basic financial statements. The Exhibit-Management's Response to Independent Auditor's Repots to Management is not a required part of the basic financial statements but is required by Government Andnm' St.mdardc. Such information has not been subjected to the auditing procedures applied in the audit of the basic lindit,all statements and,accordingly,we do not espies%an opinion or provide any assurance on it ■ ■ a 161 lB . Board of Commissioners Immokalee Fire Control District Page 3 Other Reporting Required by Section 218.415,Florida Statutes In accordance with Section 218.415,Florida Statutes,we have also issued a report dated February 3,2020 on our consideration of Immokalee Fire Control District's compliance with provisions of Section 218.415,Florida Statutes. The purpose of that report is to describe the scope of our testing of compliance and the results of that testing,and to provide an opinion on compliance with the aforementioned Statute. That report is an integral part of an audit performed in accordance with Sections 218.39 and 218.415,Florida Statutes in considering Immokalee Fire Control District's compliance with Section 218.415,Florida Statutes. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards,we have also issued our report dated February 3,2020 on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain L[ j provisions of laws,regulations,contract and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing,and not { I to provide an opinion on nternal control over financial reporting or on compliance. That report is an integral part of an L audit performed in accordance with Government Auditing Standards in considering lmmokalce Fire Control District's } 1 internal control over financial reporting and compliance. J 211 i C,AAA..t ' TUSCAN&COMPANY,P.A. Fort Myers,Florida February 3,2020 L3 E7 [3 161181 11 MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A) UI 0 16 1 1 3 Immokalee Fire Control District Management's Discussion and Analysis September 30, 2019 General Information The Immokalee Fire Control District's (the "District") discussion and analysis is designed to assist the reader in focusing on significant financial issues, provide an overview of the District's financial activity, identify changes in the District's financial ability to address the next and subsequent fiscal years challenges, identify any material deviations from the approved budget, and identify individual fund issues and concerns. Management's Discussion and Analysis (MD&A) is intended to serve as an introduction j to the District's basic financial statements which are composed of 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial L statements. It is designed to focus on the current fiscal year's activities, resulting changes and currently known facts, and should be read in conjunction with the District's financial statements. Fiscal Year Highlights As expected, the District's financial position decreased during the fiscal year ended September 30, 2019 by $762,509 substantially due to recording the increase in pension costs of$418,374 and the cost of OPEB of$23,194 and the recording of the sale and lease back of three (3) staff vehicles of$87,493. As expected, the District's financial position decreased during the fiscal year ended September 30, 2018 by $936,514 substantially due to recording the increase in pension costs of$454,106 and the cost of OPEB of$35,299. Effective September 30, 2015, the District adopted the provisions of Governmental r Accounting Standards Board Statement No. 68, Accounting and Financial Reporting for Pensions (Statement No. 68). The implementation of this standard required the District to annually report its actuarially determined net pension liability in the government-wide r , financial statements. It also requires additional disclosure in the notes related to the • financial statements. Effective September 30, 2018, the District adopted the provisions of Governmental Accounting Standards Board Statement No. 75 "Accounting and Financial Reporting for Post Employment Benefits Other Than Pensions (OPEB)"(Statement No. 75). This accounting standard requires the District to report its actuarially determined net OPEB liability of $507,058 in the government-wide financial statements of the District as of September 30 2018. It also required the beginning net asset balance to be restated. 16 1 I Immokalee Fire Control District Management's Discussion and Analysis September 30, 2019 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 statements combine and consolidate governmental fund short-term spendable resources with capital assets and long-term obligations. 0 The statements include a Statement of Net Position and a Statement of Activities that are designed to provide consolidated financial information about governmental activities of the District presented on the accrual basis of accounting. { The Statement of Net Position presents information on all of the District's assets and liabilities, with the difference between the two reported as net position. Over time, the r ' increases or decreases to net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating. ark, The government-wide financial statements can be found on pages 4 and 5 of this report at September 30: 2018 2019 Assets: Cash and Other Current Assets $ 6,947,553 $7,784,493 Capital Assets, Net of Depreciation 1,586,912 2,298,452 Total Assets 8,534,465 10,082,945 Deferred Outflows of Resources 2,420,267 2,021,392 t1 Liabilities: E Accounts Payable and Other Current Liabilities 54,394 39,486 E 3 Unearned Revenue-impact fees 4,993,602 5,743,342 Long Term Liabilities 5 333 528 6 516 317 Total Liabilities 10 381,524 12 299145 Deferred Inflows of Resources 365 420 359 913 Net Position: Net Investment in Capital Assets 1,497,055 1,464,364 Unrestricted Net Assets (Deficit) 1 289 267 2 019 085 Total Net Position $ 207 78 $5 4 2 The Statement of Activities presents information showing how the District's net position changed during the fiscal years The focus is on both gross and net costs of various activities that are supported by the District's ad valorem tax and other revenues. Thus, 16 I 181 Immokalee Fire Control District Management's Discussion and Analysis September 30, 2019 Government-wide Financial Statements (Continued) revenues and expenses are reported in this Statement for some items that will only result in cash flows in a future fiscal period (e.g. uncollected taxes earned). This Statement is intended to summarize and simplify the user's analysis of the cost of various governmental services. An increase or decrease in net position may be an indication of whether the District's financial health is improving or deteriorating. The following reflects the revenues, expenses and changes in financial position for the years ended September 30: 2018 2019 Revenues: Ad Valorem Taxes $ 3,423,086 $ 3,920,526 r ' Interest Income 45,141 149,070 Grant Revenue 331,264 6,012 Impact Fees 109,670 252,619 Other Revenue 265,530 74,301 Total Revenue 4,174,691 4,402,528 Expenses Public Safety Expenses 5,111,205 5,165,037 Change in Net Position (936,514) (762,509) Net Position — Beginning, As Originally Stated 1,412,636 207,788 Prior Period Adjustment— GASB No. 75 (268,334) - Net Position — Beginning, As Restated 1 144 302 207 788 Q Net Position (Deficit)- Ending of the fiscal year $ 207 78 $ 554 721 r , Both of the financial statements distinguish the functions of the District that are principally supported by ad valorem taxes and intergovernmental revenues. The governmental activities of the District are for public safety. General Revenues During fiscal year 2019, the District received $497,440 more in ad valorem tax dollars over the prior fiscal year due to an increase in assessable value of property within the District. This represents a 15% increase. Other revenues, however, decreased over the prior fiscal year due principally to the SAFER Grant ending. 1 61 1 I LI (` . Immokalee Fire Control District Management's Discussion and Analysis September 30, 2019 Government-wide Financial Statements (Continued) ..j fl During fiscal year 2018, the District received $428,236 more in ad valorem tax dollars over the prior fiscal year due to an increase in assessable value of property within the District. This represents a 14% increase. Other revenues, however, decreased $680,671 net over the prior fiscal year due principally to the SAFER Grant ending. Expenses During the fiscal year of 2019 expenses only slightly increased by $53,832 vs. the prior r , fiscal year due to increases in operating costs. Personnel related and operating costs were up in 2019 due to pension and OPEB costs. During the fiscal year of 2018 expenses increased by $122,751 vs. the prior fiscal year due to increases in costs. These costs included an increase in pension liability and OPEB costs. Net Position During fiscal year 2019, net position decreased by ($762,509). During fiscal year 2018, net position decreased by ($936,514). Liabilities During the year ended September 30, 2019, the District entered a capital lease of $764,074 for a Pierce Velocity pumper truck. L 3 During the year ended September 30, 2018, the District entered a capital lease of $101,432 for staff vehicles. [3 C1 Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental Funds Governmental funds are used to account for essentially the same functions reported as governmental activities in the government wide financial statements. However, unlike the government wide financial statements, governmental fund financial statements 16 1 1 B 1 Immokalee Fire Control District Management's Discussion and Analysis September 30, 2019 Governmental Funds (Continued) focus on the short-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate the comparison between governmental funds and governmental activities. The District maintains two governmental funds, the General Fund and the Special Revenue Fund for impact fees. Each fund's activity is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances. These statements can be found on pages 6 and 8 of this report. Notes to the Basic Financial Statements The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements and can be found beginning on page 10 of this report. General Fund Budgetary Highlights The District adopts an annual appropriated budget for each of its governmental funds. The most significant budget variance for the year ended September 30, 2019 was due to health insurance actual cost being less than budgeted by approximately $47,000 L J The actual expenditures in the General Fund were $2,054,295 less than the final amended budget. The actual expenditures were less than budget in general due to not E l having to use any reserves to cover expenditures. 0 The District adopts an annual appropriated budget for each of its governmental funds. The most significant budget variance for the year ended September 30, 2018 was due to entering the capital lease for staff vehicles. The actual expenditures in the General Fund were $1,796,351 less than the final amended budget. The actual expenditures were less than budget in general due to not having to use any reserves to cover expenditures. ifl 161 1 , ' Immokalee Fire Control District i Management's Discussion and Analysis ,.t September 30, 201 F Capita! Assets 1,1 The following is a schedule of the District's capital assets at September 30. Capital Assets September 30 '' 201 8 2019 Capital Assets not being depreciated Land $ 114,916 $ 114,916 Construction in progress 360,044 713 064 7 Total Capital Assets not being depreciated 474.960 827 980 C3 Capital Assets being depreciated: Buildings and building improvements 455,967 455,967 r 3 Machinery&equipment 1,194,989 1,203,816 Vehicles 2,223,423 2,845 411 Total Capital Assets being depreciated 3 874 379 4 505 194 Less. Accumulated Depreciation 2,762,427) 3,034 722) Capital Assets,being depreciated,nt'l 1 111 952 1 470 472 a`... Capital Assets,Net $ 1,586 912 $ 2,298,452 The District purchased capital assets during the year ended September 30, 2019 in the amount of$772,901 which consisted substantially of a new pumper truck. The District also sold and leased back three (3) staff vehicles. The District also incurred costs L. related to construction planning of the new Ave Maria station in the amount of$353,020. During the year ended September 30, 2018, the District purchased capital assets of $309,346 which consisted of construction in progress of$130,406 related to a new station, $133,510 in vehicles and $45,430 in equipment. U] Long Term Liabilities The following is a summary of changes in long-term liabilities for the year ended September 30: 2018 2019 Not ponsion liability 114S 3,656,517 4,053,007 Not pension liability I lis 667,117 689,001 Componsatod nbsoncos 412,979 409,969 Capital'orison 89,857 834,088 Not OP1-13 liability 507,058 530,252 ■ $ 5,333,528 $ 6,516,317 ■ ■ vi I 16 1 1 . Li Immokalee Fire Control District I. Management's Discussion and Analysis September 30, 2019 Economic Factors and Next Year's Budget Rates The following were factors considered when next year's budget (2019-2020) was prepared: • The estimated property taxes increased by approximately $185,596 or 0.5% for budgeting purposes for 2020 as compared to 2019. The millage rate stayed consistent at 3.75 mills for the fiscal year ending September 30, 2020. The District intends to continue to move into construction phase of the Ave Maria Fire Station during FY 2020. [ ) Request for information This financial report is designed to provide the reader an overview of the District. Questions regarding any information provided in this report should be directed to: Immokalee Fire Control District, 502 East New Market Road, Immokalee, Florida 34142, attention Michael Choate, Fire Chief, telephone (239) 657-2111. Ii C] C. vii 161 1 1 IMMOKALEE FIRE CONTROL DISTRICT Page 4 of 67 STATEMENT OF NET POSITION September 30,2019 Governmental Activities ASSETS Current assets: Cash and cash equivalents S 880,715 Restricted cash and cash equivalents 1,579,917 Investments 5,105,971 L J Due from other governments,including restricted amount of$102,321 143,251 Prepaid expenses 74,639 Total current assets 7,784,493 } Noncurrent assets: Capital assets: I- , Land 114,916 Construction in progress 713,064 Depreciable buildings,equipment and vehicles (net of$3,034,722 accumulated depreciation) 1 470 472 Total noncurrent assets 2 298 452 TOTAL ASSETS 10,082,945 DEFERRED OUTFLOWS OF RESOURCES 2,021,392 LIABILITIES Current liabilities: Accounts payable 39,486 Accrued liabilities r ry Unearned revenue-impact fees 5,743,342 LJ Current portion of long-term obligations 92 542 Total current liabilities 5,875,370 Noncurrent liabilities: Noncurrent portion of long term obligations 6,123,775 101AI L1A13111IILS 12,299,115 fl DEFERRED INFLOWS OF RESOURCES 359,913 w` NET POSITION Net mve,Imcnl in capital assets 1164 361 Re,ti toed Untc U toted(del lett) 2 019 085 TO I Al NI I POSI I ION(DEFICI I) 5 551 721 t. . . I I he accompanying notes arc an integral part of this statement. 161 1 1 IMMOKALEE FIRE CONTROL DISTRICT Page 5 of 67 STATEMENT OF ACTIVITIES Year Ended September 30,2019 Governmental Activities EXPENSES Governmental Activities Public Safety-Fire Protection Personnel services s 4,225,905 4. Operating expenses 612,244 Depreciation 326,888 [ j Interest and fiscal charges - [ J TOTAL EXPENSES -GOVERNMENTAL ACTIVITIES 5,165,037 [ I PROGRAM REVENUES Charges for services - Operating/capital grants and contributions 6,012 TOTAL PROGRAM REVENUES 6,012 NET PROGRAM EXPENSES 5,159,025 GENERAL REVENUES Ad Valorem taxes 3,920,526 Impact fees 252,619 Interest 149,070 Loss on disposition of capital assets (87,493) El Other 161,794 IOIALGI'NhRAL RLVLNUI.S 4,396,516 El r INCRI-ASF (DFCRhASP) IN NEI POSITION (762,509) NET POSITION - Beginning of year 207,788 NET POSITION (DEFICIT)- End of the year 554,721 I he accompanying notes ate all integral part of this statement 16 ! 1 B 1. IMMOKALEE FIRE CONTROL DISTRICT Page 6 of 67 BALANCE SHEET- GOVERNMENTAL FUNDS September 30,2019 Total General Impact Fee Governmental Fund Fund Funds ASSETS Cash and cash equivalents $ 880,715 $ - $ 880,715 Restricted cash and cash equivalents - 1,579,917 1,579,917 Investments 1,009,946 4,096,025 5,105,971 Due from other governments 40,930 102,321 143,251 Due from other funds 15,889 - 15,889 [ 3 Prepaid expenditures 74,639 - 74,639 1 TOTAL ASSETS $ 2,022,119 $ 5,778 263 $ 7,800,382 1 LIABILITIES AND FUND BALANCE LIABILITIES -4 Accounts payable $ 20,454 $ 19,032 $ 39,486 Accrued liabilities - - Due to other funds 15,889 15,889 Unearned revenue- impact fees 5,743,342 5,743,342 FOTAL LIABILITIES 20,454 5,778,263 5,798,717 FUND BALANCE Nonspendable 74,639 74,639 E3 Assigned 1,927,026 - 1,927,026 Unassigned [1 TOTAL FUND BALANCF 2,001,665 2,001,665 [1 I O I AI I IABILI FIFS AND r FUND BALANCE $ 2,022,1 19 $ 5,778,263 $ 7,800,382 I he accompanying notes arc an integral part of this statement. .• 1ÔIIB1 IMMOKALEE FIRE CONTROL DISTRICT Page 7 of 67 RECONCILIATION OF THE BALANCE SHEET-GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION September 30,2019 Amount Total fund balance for governmental funds $ 2,001,665 Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental activities are not financial resources and,therefore,are not reported in the governmental funds. r Capital assets not being depreciated: Land 114,916 Construction in progress 713,064 827,980 Governmental capital assets being depreciated: Building,Equipment and Vehicles 4,505,194 Less accumulated depreciation (3,034,7221 1,470,472 Deferred outflows and deferred inflows related to pensions are applied to future periods and,therefore,are not reported in the governmental funds. Deferred outflows related to pensions 2,021,392 Deferred inflows related to pensions (359,913) Deferred inflows related to OPEB - Li 1,661,479 Long term liabilities arc not duc and payable in the current period C} and, therefore,arc not reported in the funds. a Net pension liability 1 RS (4,053,007) Net pension liability- 111S (689,001) Capital leases (834,088) Compensated absence, (409,969) Net 01'1 13 liabiity 530,252 6,516,3 17 Ilimination of intcrlund amounts: Due from other funds 15,889 i„ Due to other funds 15,889 Iota! net position(deficit)of povcrnmental activities + (554,721) ; 1 he accompanying' notes are an integral part of this statement 1611B1 IMMOKALEE FIRE CONTROL DISTRICT Page 8 of 67 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE- GOVERNMENTAL FUNDS Year Ended September 30,2019 Impact Total I General Fee Governmental Fund Fund Funds [,,1 REVENUES Ad Valorem taxes $ 3,920,526 $ - $ 3,920,526 E.1 Intergovernmental revenues: Federal public safety grants-SAFER/AFG - - - I State firefighter supplemental 5,087 - 5,087 Local government grant-CDBG 925 - 925 1 Fees: Inspection fees - - - L i Impact fees 252,619 252,619 Miscellaneous: [, 1 Interest 35,392 113,678 149,070 Other 161,794 - 161,794 TOTAL REVENUES 4,123,724 366,297 4,490,021 -1 EXPENDITURES Current Public safety Personnel services 3,393,979 - 3,393,979 Operating expenditures 602,229 10,015 612,244 Capital outlay 769,639 356,282 1,125,921 Debt service I,1 Principal reduction 19,843 19,843 Interest and fiscal charges - - - TOTAL EXPENDITURES 4,785,690 366,297 5,151,987 U 1 1-XCESS OF REVI-NUFS OVER(UNDFR)L•XPLNDI I URES 661,966 661,966 E OTHER FINANCING SOURCES(USES) '" Proceeds from issuance of capital lease 764,071 764,071 Proceeds from disposition of capital assets 101 AI O fl IER FINANCING " SOURCES (US1•S) 764,071 764,074 " NI.I CIIANGI. IN FUND 13ALANCI. 102,108 102,108 ''3 I UND 13A1 ANCI 13eginning of the year 1,899,557 1.899,557 I I UND 13AI ANCI I nd of the year $ ',001 665 $ 's 2,001,665 he accompanying notes are an integral pail of thi,, statement 161161 IMMOKALEE FIRE CONTROL DISTRICT Page 9 of 67 RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE- GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES Year Ended September 30, 2019 Amount Net change(excess of revenues over(under)expenditures) in fund balance-total governmental funds $ 102,108 The decrease(change)in net position reported for governmental activities in the statement of activities is different because: Governmental funds report capital outlays as expenditures. However, in the Statement of Activities,the cost of those assets is allocated over their estimated useful lives and reported as I depreciation expense. Plus: Expenditures for capital assets 1,125,921 I I Less: proceeds from disposition of capital assets - Less: loss on disposition of capital assets (87,493) Less: current year depreciation (326,888) -i 711,540 The issuance of debt is reported as a financing source in governmental funds and thus contributes to the change in fund balance. In the Statement of Net Position,however, issuing debt increases long-term liabilities and does not affect the Statement of Activities. Similarly,repayment of principal is an expenditure in the governmental funds but reduces the liability in the Statement of Net Position. Proceeds from capital leases (764,074) L I Repayments(principal retirement)for capital lease 19,843 (744,23 I) [1 Some expenses reported in the Statement of Activities do not require the use of current financial resources and,therefore,are not reported as expenditures in the governmental funds. Increase(decrease) in deferred outflows Pensions (398,875) (Increase)decrease in deferred inflows Pensions 5,507 (Increase)decrease in deferred inflows 013E13 (Increase)decrease in net pension liability I•RS (396,490) (Incluse)decrease in net pension liability I IIS (21,884) (Increase)decrease in compensated absences,net 3,010 (Increase)decrease in net OI'E13 liability 23,194 831 926 Increase(decrease) in net position of governmental activities s 762.509 I he accompanying notes are an integral part of this statement. 16 t 1 1 IMMOKALEE FIRE CONTROL DISTRICT Page 10 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization Immokalee Fire Control District(the "District"), is an independent special district established on May 3, 1955 by Laws of Florida, Chapter 55-30666, as amended. The District has the general and specific powers prescribed by Florida Statutes Chapters 189, 633 and Chapter 191. Laws of Florida, Chapter 2000-393 codified, [ ] reenacted, amended and repealed its prior enabling acts. Also, as a result of Laws of [ Florida, Chapter 2000-393, the District's name was changed from Immokalee Fire Control and Rescue District to Immokalee Fire Control District. Laws of Florida, F ' Chapter 2001-330 amended Laws of Florida, Chapter 2000-393 and authorized the District to levy impact fees on new construction within the District. During January 2012, the voters within the District passed a referendum increasing the District's millage cap from 3 mills to 3.75 mills effective for the year ended September 30, 2013 and thereafter. The District was created for the purpose of providing fire control and protection services as well as crash and rescue services for a designated area in eastern Collier County. The District operates three (3) station houses and has approximately 42 employees including volunteers. The District is governed by an elected five (5) member Board of Commissioners serving staggered four(4) year terms. [ J Summary of Significant Accounting Policies The following is a summary of the significant accounting policies used in the preparation of these basic financial statements. Reporting Entity 1 he District adheres to Governmental Accounting Standards Board (GASI3) Statement Number 14, "Financial Reporting lmntity" (GASB 14), as amended by GASB Statement Number 39, "Determining Whether Certain Organiiations Arc Component Units" (GASI3 39) and GASB Statement Number 61, "1 he financial Li Reporting l-ntity: Omnibus An Amendment of GASB Statements No. 14 and No. 34" (GASI3 61). 'I hese statements require the basic financial statements of the District(the primary government) to include its component units, if any. A component unit is a legally separate organi/ation for which the elected officials of the primary government are financially accountable. Based on the criteria established in GASB Statement No. 14, as amended, there arc no component units required to be included or included in the District's basic financial statements. iôIlBi IMMOKALEE FIRE CONTROL DISTRICT Page 11 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED The basic financial statements of the District are comprised of the following: - Government-wide financial statements - Fund financial statements -Notes to the financial statements L Li Government-wide Financial Statements The government-wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information on all of the activities of the District and do not emphasize fund types. These governmental activities comprise the primary government. General governmental and intergovernmental revenues support the governmental activities. The purpose of the government-wide financial statements is to allow the user to be able to determine if the District is in a better or worse financial position than the prior year. The effect of all interfund activity between governmental funds has been removed from the government-wide financial statements. Government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Under the accrual basis of accounting,revenues, expenses, gains, losses, assets, and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes Li place. Revenues, expenses, gains, losses, assets, and liabilities resulting from noncxchange transactions arc recognized in accordance with the requirements of GASB Statement Number 33, "Accounting and Financial Reporting for E3 Nonexchangc Transactions" (GASB 33). { Amounts paid to acquire capital assets are capitaliicd as assets in the government-wide financial statements, rather than reported as expenditures. Proceeds of long-term debt arc recorded as liabilities in the government wide financial statements, rather than as other financing sources. Amounts paid to reduce long-term indebtedness of the reporting government arc reported as a reduction of the related liability in the government wide financial statements, rather than as expenditures. 16 IMMOKALEE FIRE CONTROL DISTRICT Page 12 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Government-wide Financial Statements, continued The Statement of Activities demonstrates the degree to which the direct expenses of a given function are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use or directly benefit from goods, [ 3 services, or privileges provided by a given function and 2) grants and contributions } that are restricted to meeting the operational or capital improvements of a particular function. Taxes and other items not properly included among program revenues are '} reported instead as general revenues. Program revenues arc considered to be revenues generated by services performed and/or by fees charged such as inspection fees. During the year ended September 30,2019, the District contracted another fire district to perform all fire inspections within the Immokalee Fire Control District. As such, the contracted District was entitled to all fire inspection fee revenues. 1 Capital grant revenues are grants from other governmental entities restricted for the purchase of specific capital assets. Fund Financial Statements The District adheres to GASB Statement Number 54, "bund Balance Reporting and Governmental Fund Type Definitions" (GASB 54). El 1 he accounts of the District arc organised on the basis of funds, each of which is considered a separate accounting entity. 1 he operations of each fund are accounted for with a separate set of sell-balancing accounts that comprise its assets, liabilities, `' fund equity or retained earnings, revenues, and expenditures or expenses, as appropriate. Government resources arc allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities arc controlled. land financial statements Ior the District's governmental funds arc presented after the government-wide financial statements. I hese statements display information El about major funds individually and nonmajor lunds, in aggregate, for governmental funds. 1611131 IMMOKALEE FIRE CONTROL DISTRICT Page 13 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Governmental Funds When both restricted and unrestricted resources are combined in a fund, expenditures are considered to be paid first from restricted resources, as appropriate, and then from unrestricted resources. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are considered to be available L j when they are collected within the current period or soon enough thereafter to pay liabilities of the current period. ri The District's major funds are presented in separate columns on the governmental fund financial statements. The definition of a major fund is one that meets certain criteria set forth in GASB Statement Number 34, "Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments" (GASB 34). The funds that do not meet the criteria of a major fund are considered non-major funds and are combined into a single column on the governmental fund financial statements. Separate financial statements are provided for governmental funds. Major individual governmental funds arc reported in separate columns on the fund financial LI statements. Measurement Focus and Basis of Accounting U Basis of accounting refers to when revenues and expenditures, or expenses, arc r , recognized in the accounts and reported in the basic financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. File government-wide financial statements arc reported using the economic resources measurement focus and the accrual basis of accounting. Revenues arc recorded when earned and expenses arc recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes arc recogniicd as revenues in the year for which they arc levied. Grants and similar items arc recogniicd as revenue as soon as all eligibility requirements have been mel. 61 1 B I IMMOKALEE FIRE CONTROL DISTRICT Page 14 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Measurement Focus and Basis of Accounting, continued Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. [ 1 Revenues are considered to be available when they are collectible within the current s period and soon enough thereafter to pay liabilities of the current period. For this purpose, the District considers tax revenues to be available if they are collected [ j within sixty days of the end of the current fiscal period. Revenues susceptible to accrual are property taxes, interest on investments, and intergovernmental revenues. Property taxes are recorded as revenues in the fiscal year in which they are levied, provided they are collected in the current period or within sixty days thereafter. Interest on invested funds is recognized when earned. Intergovernmental revenues that are reimbursements for specific purposes or projects are recognized when all eligibility requirements are met. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. Exceptions to this general rule include: (1) principal and interest on the long-term debt, if any, which is recognized when due; and (2) expenditures are generally not divided between years by the recording of prepaid expenditures. 0 When both restricted and unrestricted resources are available for use, it is the District's policy to use restricted resources first, then unrestricted resources as they arc needed. Separate financial statements are provided for governmental funds. Non-current Government Assets/Liabilities GASB 34 requires non-current governmental assets, such as land and buildings, and non current governmental liabilities, such as notes payable and capital leases, to be reported in the governmental activities column in the government wide Statement of Net Position. 1 61 i IMMOKALEE FIRE CONTROL DISTRICT Page 15 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Major Funds The District reports the following major governmental funds: The General Fund is the District's primary operating fund. It accounts for all financial resources of the District, except those required to be accounted for in the Impact Fee r L 1 Fund. L The Impact Fee Fund consists of fees imposed and collected by Collier County based on new construction within the District. The fees are restricted and can only be used for certain capital expenditures and/or the related debt associated with growth within the District. Budgetary Information The District has elected to report budgetary comparison of major funds as required supplementary information (RSI). Investments The District adheres to the requirements of Governmental Accounting Standards Board (GASB) Statement Number 31, "Accounting and Financial Reporting for Certain Investments and for External Investment Pools" (GASB 31), in which all El investments are reported at fair value. El Capital Assets Capital assets, which include land, construction in progress, buildings, equipment and machinery and vehicles arc reported in the government-wide financial statements in the Statement of Net Position. The District follows a capitaliiation policy which calls for capitalisation of all fixed assets that have a cost or donated value of$1,000 or more and have a useful life in excess of one year. 161191 IMMOKALEE FIRE CONTROL DISTRICT Page 16 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 l P., NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED r j Capital Assets, continued All capital assets are valued at historical cost, or estimated historical cost if actual historical cost is not available. Donated capital assets are valued at their estimated Li fair market value on the date donated. Public domain(infrastructure) capital assets consisting of certain improvements other than building, including curbs, gutters and j drainage systems, are not capitalized, as the District generally does not acquire such j assets. No debt-related interest expense is capitalized as part of capital assets in accordance with GASB 34. [ 1 Maintenance, repairs and minor renovations are not capitalized. The acquisition of land and construction projects utilizing resources received from Federal and State '{ agencies are capitalized when the related expenditure is incurred. Expenditures that materially increase values, change capacities, or extend useful lives are capitalized. Upon sale or retirement, the cost is eliminated from the respective accounts. Expenditures for capital assets arc recorded in the fund statements as current expenditures. However, such expenditures are not reflected as expenses in the [ government-wide statements, but rather are capitalized and depreciated. Depreciable capital assets are depreciated using the straight-line method over the i] following estimated useful lives: r Asset Years Buildings 30 lquipmcnt and Machinery 3-20 Vehicles 4-10 • 161 1 1 IMMOKALEE FIRE CONTROL DISTRICT Page 17 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Budgets and Budgetary Accounting The District has adopted an annual budget for the General Fund. The District has also adopted an annual budget for its Special Revenue Fund, the Impact Fee Fund. l ] The District follows these procedures in establishing budgetary data for the General Fund and the Impact Fee Fund: 1. During the summer of each year, the District Fire Chief submits to the Board of Commissioners a proposed operating budget for the fiscal year commencing on the upcoming October 1. The operating budget includes proposed expenditures and the means of financing them. 2. Public hearings are conducted to obtain taxpayer comments. 3. The budget is adopted by approval of the Board of Commissioners. 4. Budget amounts, as shown in these financial statements, arc as originally adopted or as amended by the Board of Commissioners. 5. The budget is adopted on a basis consistent with accounting principles generally accepted in the United States of America. 6. fhe level of control for appropriations is exercised at the fund level. 7. Appropriations lapse at year end. ra I he District did amend the General Fund budget during the year ended September 30, 2019 in the amount of $71 1,754. I he District did amend the Impact Ice Lund budget during the year ended September 30, 2019 in the amount of$728,437. 16 1 1 B l IMMOKALEE FIRE CONTROL DISTRICT Page 18 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Impact Fees/Deferred Revenue Through an inter-local agreement, the District levies an impact fee on new construction within the District. The intent of the fee is for growth within the District to pay for capital improvements needed due to the growth. The fee is collected by a Collier County and is remitted to the District. The fee is refundable if not expended [ 3 by the District within a reasonable period from the date of collection. The District, [ 1 therefore, records this fee as restricted cash and as deferred revenue until the date of expenditure, at which time it is recognized as revenue and charged to capital outlay in f I the fund financial statements and capital assets in the government-wide financial statements. Due To/From Other Funds Interfund receivables and payables arisc from interfund transactions and are recorded in the fund statements by funds affected in the period in which transactions are executed. Due From Other Governments No allowance for losses on uncollectible accounts has been recorded since the District considers all amounts to be fully collectible. Compensated Absences The District's employees accumulate annual leave, based on the number of years of C] continuous service. Upon termination of employment, employees can receive payment of accumulated annual leave, if certain criteria arc met. The costs of sick, r vacation and personal leave benefits (compensated absences) arc expended in the respective operating funds when payments are made to employees. I[owcvcr, the liability for all accrued sick, vacation and personal leave benefits is recorded in the government-wide Statement of Net Position. Encumbrances Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of monies arc recorded in order to re,,erve that portion of the applicable appropriation, is not employed by the District because, at present, it is not necessary in order to assure effective budgetary control or to facilitate effective cash planning and control. 16 1 1 B I IMMOKALEE FIRE CONTROL DISTRICT Page 19 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Management Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosure of contingent assets and liabilities at the date of the financial statements 1 and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates. t .j r 1 Net Position In the government-wide financial statements, no net position has been identified as restricted. Restricted net position reflects those net assets that have constraints as to their use externally imposed by creditors,through debt covenants, by grantors, or by law. Fund Balances The governmental fund financial statements the District maintains may include nonspendable, restricted, committed,assigned and unassigned fund balances. Nonspendable fund balances are those that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact. Criteria include items that are not expected to be converted into cash, for .] example prepaid expenses. Restricted fund balance consists of amounts that can be spent only on specific purposes stipulated by constitutional provisions or enabling legislation or externally imposed by creditors, grantors, contributors, or laws or regulations of other governments. el he District maintained no restricted fund balances at September 30, 2019. Committed fund balance consists of amounts that represent resources whose use is constrained by limitations the Board (highest decision making) imposes upon itself. I hese constraints made by the 13oard remain binding unless removed in the same manner. I he District maintained no committed fund balance at September 30, 2019. 16 I 1 B I IMMOKALEE FIRE CONTROL DISTRICT Page 20 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Fund Balances, continued Assigned fund balance represents the portion of fund balance that reflects the District's intended use of resources. Such intent can only be established by the Board. The District maintained assigned fund balance totaling$1,927,026 for various uses at September 30, 2019. The Board's minimum fund balance policy is to maintain not less than three (3) months budgeted expenditures in assigned fund balance as well as other specifically assigned amounts. Unassigned fund balance is the portion of fund balance representing resources in excess of what can properly be classified in one of the other categories. Interfund Transactions The District considers interfund receivables (due from other funds)and interfund liabilities(due to other funds) to be loan transactions to and from other funds to cover temporary(three months or less)cash needs. Transactions that constitute reimbursements to a fund for expenditures initially made from it that are properly applicable to another fund are recorded as expenditures in the reimbursing funds and as reduction of expenditures in the fund that is reimbursed. E Pensions In the government wide Statement of Net Position, liabilities arc recogniied for the Q District's proportionate share of each pension plan's net pension liability. For purposes of measuring the net pension liability, deferred outflows of resources and r deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Florida Retirement System (I.RS) and the Health Insurance Subsidy (ITIS) defined benefit plans and additions to deductions from fiduciary net position have been determined on the same basis as they arc reported by the Plans. For this purpose, benefit payments, (including refunds of employees contributions) are recogni/ed when due and payable in accordance with the benefit terms. I he District's retirement plans and related amounts are described in a subsequent note. 161131 IMMOKALEE FIRE CONTROL DISTRICT Page 21 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE A- ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Deferred Outflows/Inflows of Resources In addition to assets, the Statement of Net Position reports a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to future periods and so will not be recognized as an outflow of resources (expense/expenditure) until then. The deferred amount on pensions is reported in the LE government-wide Statement of Net Position. The deferred outflows of resources � related to pensions and OPEB are discussed in a subsequent note. In addition to liabilities, the Statement of Net Position reports a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period and so will not be recognized as an inflow of resources (revenue) until that time. The deferred amount on pensions and OPEB is reported only in the government-wide Statement of Net Position. A deferred amount on pensions and OPEB results from the difference in the expected and actual amounts of experience, earnings, and contributions. This amount is deferred and amortised over the service life of all employees that are provided with benefits through the plans except earnings which are amortized over five to seven years. [j Subsequent Events Subsequent events have been evaluated through February 3, 2020, which is the date the financial statements were available to be issued. r NOTE B - CASH ANI) CASH EQUIVALENTS At September 30, 2019, cash and cash equivalents were $2,460,632, which included unrestricted cash of$880,715 in the General Fund (including petty cash of $100)and restricted cash of$1,579,917, which was held in the Impact 1.ee Fund. Restricted cash is comprised of impact ices which are restricted for capital asset acquisition and/or improvement due to growth within the District. 161 1B 1 IMMOKALEE FIRE CONTROL DISTRICT Page 22 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE B - CASH AND CASH EQUIVALENTS,CONTINUED Deposits The District's deposit policy allows deposits to be held in demand deposit or money market accounts and other investments per Florida Statutes, Chapter 218.415(17). All District deposits were held in a financial institution designated as a qualified depository by the State Treasurer. [.} At September 30, 2019, the carrying amounts of the District's deposits were $880,615 and $1,579,917 in the General Fund and the Impact Fee Fund, { 3 respectively. At September 30, 2019, bank balances were$887,467 and ('-1 $1,579,917 in the General Fund and Impact Fee Fund, respectively. These deposits were entirely insured by federal depository insurance or by collateral pursuant to the Public Depository Security Act (Florida Statute 280) of the State of Florida. NOTE C - INVESTMENTS Florida Statutes and the District's investment policy authorize investments in the Florida Fixed Income Trust(FL FIT). Specifically, the District's investment policy is consistent with Florida Statutes, Chapter 218.415(17). At September 30, 2019, the District's investments in the FL FIT-Cash Pool (CP) consist of the following: Fair Value(NAV) L.3 3 Cost Carrying Basis Amount General kind I lorida I Red Income I rust 1 I I.11 Cash Pool(CP) b 1,009,946 $ 1 009,946 C a I otal investments-General fund $ 1,009,946 $ 1,009,946 lin act I cc kind I londa 1 tvcd IncomCTrusl II III Cash Pool(CP) $ 1096 025 $ 1,096,025 I otal investments-Impact I cc I and $ 4 096 025 $ 4 096 025 I he Florida Fixed Income 1 rust (I•I 1.11) Cash Pool (CP) is an external 2a7 like investment pool, which is self administered. I he l•lorida Fixed Income ['rust(I.I FII) Cash Pool (CP) is not categoriicd as it is not evidenced by securities that exist in physical or book entry form. I he l'lorida Fixed Income I rust (I'I Irl f) Cash Pool arc stated at a net asset value (NAV) which approximates fair value,NAV ` 1.00. I hese investments are subject to the risk that the market value of an investment, collateral protecting a deposit or securities underlying an investment will decline and lose value. 16 1 lB . IMMOKALEE FIRE CONTROL DISTRICT Page 23 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE C - INVESTMENTS, CONTINUED FL FIT is not required to register(and has not registered)with the SEC; however, the fund is an external investment pool that has historically adopted operating procedures consistent with those required by Florida Statutes. The District's investment in the Florida Fixed Income Trust (FL FIT) Cash Pool (CP) L ' represented approximately less than 1%of the Fund's total investments. C1 At September30, 2019, the Cash Pool's investments consisted of the following: 80% I with commercial paper; 10%with institutional money market deposits and mutual IL 1 funds; 5%with certificates of deposit; 3%with U. S. Treasury securities; and 2% with governmental agency bonds. These short-term investments are stated at fair value. Investment income is recognized as earned and is allocated to participants of the Fund based on their equity participation. The District adheres to GASB Statement No. 79 and where the Fund meets the criteria to make GASB Statement No. 31 disclosures which are required related to its FL FIT Cash Pool investment: Limitation on Participant Contributions and Withdrawals: FL FIT-Cash Pool has no limitations or restrictions on participant withdrawals, does not charge liquidity fees, and has not put in place a redemption gate. Fach participant has C3 the ability to withdraw 100 percent of its account balance any business day that the Investment Advisor is open for trading, the funds will settle trading date plus one business day (T-1-1). Investment Income, Unrealized Gains/Losses, and Realized Gains Losses: l l hl f-Cash Pool follows industry practice and records security transactions on a trade date basis. Dividend and interest income is recognized on an accrual basis. Net investment income is distributed to participants at least monthly. Unrealizecl and realized gains and losses, if any, are distributed to participants on a daily and monthly basis. Distributions to participants arc recorded on the ex dividend date. 161 1 B 1 IMMOKALEE FIRE CONTROL DISTRICT Page 24 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 NOTE C - INVESTMENTS, CONTINUED Valuation: Fair value of the investments in the FL FIT-Cash Pool is determined on a daily basis. Fair value increases and decreases are included in the change in unrealized gains and losses during the period. Net realized gains and losses on sales of securities are computed based on specific identification. Mutual fund securities are recorded at fair value as determined by using net position value as furnished by a pricing service and the number of shares owned. Redemption Gates: Per the Administrator there are no redemption gates. Liquidity Fees: Per the Administrator there are no liquidity fees. Redemption Fees: As of September 30, 2019, there were no redemption fees 01 or maximum transaction amounts, or any other requirements that serve to limit a participant's daily access to 100 percent of their account value. Fair Value: The carrying value of the investments held by the District approximate fair value. I Iowever, it is the opinion of the management of Florida f! Fixed Income Trust (FL FIT) it is exempt from GASB Statement No.72 financial hierarchy disclosures. Foreign Currency Risk: Florida Fixed Income Trust(FL FIT) Cash Pool is not exposed to foreign currency risk. C] Securities Lending: Florida Fixed income 1'rust (FL FIT) Cash Pool did not participate in securities lending program during the period October 1, 2018 1 through September 30, 2019. Florida Fixed Income Frust (FT FIT) Cash Pool does provide separate audited financial statements for the year ended June 30, 2019. At September 30, 2019, the District reported Florida Fixed Income I rust (I'L I I I) Cash Pool investments of$5,105,971. 1 he Florida Fixed Income I rust(l'l FII) Cash Pool carried a credit rating of AAAI/S1 i by Standard and Poors and had a Fl dollar weighted average days to maturity(WAM) of 135 days at September 30, '019. Rule 2a7 allows hinds to use a constant of $1.00 per share. 161 1 1 IMMOKALEE FIRE CONTROL DISTRICT Page 25 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE D - DUE TO/FROM OTHER GOVERNMENTS Due from other governments at September 30, 2019, are as follows: Description General Fund Collier County Tax Collector $ 40,930 40,930 t Im act Fee Fund C I Collier County 102,321 L $ 143 251 Management of the District believes the due from other governments amounts to be fully collectible. NOTE E - DUE TO/FROM OTHER FUNDS Interfund receivables and payables at September 30, 2019, arc as follows: Due From Due To Other Funds Other Funds General Fund: Impact Fee $ 15,889 $ Total General Fund 15,889 Li Special Revenue Fund: Impact Fee: Fl General 15,889 rotal Special Revenue Lund 15,889 Total $ 15,889 $ 15,889 1 Interfund receivables and payables were eliminated for presentation purposes in the Statement olNet Position at September 30, 2019. 161 `9 1 1 IMMOKALEE FIRE CONTROL DISTRICT Page 26 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 NOTE F- CAPITAL ASSETS ACTIVITY The following is a summary of changes in capital assets activity for the year ended September 30, 2019: Balance Balance October 1 increases/ Decreases/ Adjustments/ September 30 2018 Additions Deletions Reclassifications 2019 Capital Assets Not I Being Depreciated: t Land $ 114,916 $ - $ - $ - $ 114,916 Construction in Progress 360,044 353,020 - - 713,064 Total Capital Assets Not Being Depreciated 474,960 353,020 - - 827,980 Capital Assets Being Depreciated: Buildings 455,967 - - - 455,967 Equipment&Machinery 1,194,989 8,827 - - 1,203,816 Vehicles 2,223,423 764,074 142,086 2,845,411 Total Capital Assets Being Depreciated 3,874,379 772,901 142,086 4,505,194 I ess Accumulated Depreciation: Buildings (338,092) (11,500) - (349,592) r Equipment&Machinery (645,047) (130,549) - (775,596) Vehicles 1,779,288 184,839 54,593 1,909,534 total Accumulated Depreciation 2,762,427 326,888 54,593 3,034 722 1 otal Capital Assets Being Dept eciated,Net 1,1 11,952 446,013 87,493 1,470,172 C Capital Assets,Net 5 1,586,912 $ 799,033 $ 87,493 5 2,298,452 Related debt 83 1,088 Net inviAmont in capital assets 4. 1 164,364 Depreciation expense was charged to the following functions during the year ended September 30, 20I 9: Amount General Govetnmcnt 326,888 I oral Depreciation I \pcnsc $ 326,888 16 I 1 8 1 IMMOKALEE FIRE CONTROL DISTRICT Page 27 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE F- CAPITAL ASSETS ACTIVITY, CONTINUED The District has capital assets held under capital leases with a total cost of$897,584 at September 30,2019.The capital assets held under capital lease had accumulated depreciation of$105,008 and depreciation expense of$98,333 as of and for the year ended September 30, 2019. L NOTE G - LONG-TERM LIABILITIES The following is a summary of changes in Iong-tern liabilities for the year ended j September 30, 2019: 1 Balance Balance Amounts October 1 Retirements September 30 Due Within 2018 Additions Ad'ustmcnts 2019 One Year Net pension liability-FRS $ 3,656,517 $ 396,490 $ - $ 4,053,007 $ - - Net pension liability-1-IIS 667,117 21,884 - 689,001 Capital leases 89,857 - (19,843) 70,014 19,843 Capital leases - 764,074 - 764,074 72,699 Compensated Absences 412,979 - (3,010) 409,969 Net OPEB Liability 507 058 23 194 530,252 - $ 5 333,528 $ 1 205,642 $ 22,853 $ 6,516,317 $ 92,542 The following is a summary of the long-term obligations at September 30, 2019: Amount rr 77 Net pension obligation 1.12S pension plan. This amount is actuarially L 9 determined throuhh calculation based upon the audited financial statements of the Floi ida Retirement Plan $ 1,053,007 Net pension obligation HIS plan. I hi',amount is actuarially determined { through calculation based upon the audited financial statements of the 1 lorida Retirement Plan. 689,001 I lie District entered into a live year$89,857 capital lease agreement. Monthly payments arc$1,654 and are interest free.Payments began on March 20,2018 with a final payment due bebruary 20,2021 The lease agreement is collateralized by the respective three vehicles. 70,014 I lie District entered into a eight ycat $764,074 capital lease agreement.Annual payments arc$104,731 including fixed interest of 4.19%. Payments began on January 7,2020 with a limit payment due January 7,2027.The lease agreement is collateralized by the respective pumper truck. 764,074 Non-current portion of compensated absences. Employees of the Dist iret are entitled to paid leave(sick,vacation and comp time)based on length of ,crvicc and job classification 409 969 Net OPI 13 bnhihty aLtuanally determined GA511 No.75. 530,2 'fowl long-terns liabilities 6 516,31 Current poi Lion 92 5 I Noncurrent portion $ 6 123 7 161 1 B 11. IMMOKALEE FIRE CONTROL DISTRICT Page 28 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 NOTE G• LONG-TERM LIABILITIES, CONTINUED The annual debt service requirements at September 30, 2019, were as follows: Years Ending Total Total September 30 Princi al Interest Total 2020 $ 92,542 $ 32,032 $ 124,574 L 2021 95,590 28,984 124,574 2022 98,766 25,809 124,575 [ 1 2023 92,716 22,500 115,216 2024 85,679 19,053 104,732 [ j Thereafter 368,795 34,998 403,793 Total capital lease 834,088 163,376 997,464 Net pension liability-FRS 4,053,007 - 4,053,007 Net pension liability- HIS 689,001 - 689,001 Accrued compensated absences-vacation 409,969 - 409,969 Net OPEB obligation 530,252 - 530,252 Total long-term debt $ 6,516,317 $ 163,376 $ 6,679,693 Interest expense related to the capital lease payable was $0 for the year ended September 30, 2019. [ 1 [1 a rI 16 1 1 1 IMMOKALEE FIRE CONTROL DISTRICT Page 29 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 NOTE H- RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN General Information about the Florida Retirement System The Florida Retirement System("FRS")was created in Chapter 121, Florida Statutes. The FRS was created to provide a defined benefit pension plan("Pension Plan") for participating public employees. All District employees are participants in the Statewide Florida Retirement System (FRS) under authority of Article X, Section 14 of the State Constitution and Florida Statutes, Chapters 112 and 121. The FRS I was amended in 1998 to add the Deferred Retirement Option Program ("DROP") under the defined benefit plan and amended in 2000 to provide an integrated defined L contribution plan alternative to the defined benefit plan for FRS members effective [ July 1, 2002. This integrated defined contribution pension plan is the FRS Investment Plan. Chapter 112, Florida Statutes, established the Retiree I-lealth Insurance Subsidy(HIS) Program, a separate cost-sharing, multiple-employer defined benefit pension plan to assist retired members of any State-administered retirement system in paying the costs of health insurance. Essentially all regular employees of the District are eligible to enroll as members of the State-administered FRS. Provisions relating to the IRS are established by Chapters 121 and 122, Florida Statutes; Chapter 112, Part IV, Florida Statutes; Chapter 238, Florida Statutes; and Florida Retirement System Rules, Chapter 60S, Florida Administrative Code; wherein eligibility, contributions, and benefits are defined and [ 3 described in detail. Such provisions may be amended at any time by further action from the Florida Legislature. The FRS is a single retirement system administered by [ 'I the Florida Department of Management Services, Division of Retirement, and Q consists of two cost-sharing, multiple-employer defined benefit plans (Pension and HIS Plans)and other nonintegrated programs. A comprehensive annual financial report of the FRS, which includes its financial statements, required supplementary information, actuarial report, and other relevant information dated June 30, 2019, is available from the Florida Department of Management Services' Website (www.dms.myilorida.com). I he District's total pension expense, $1,311,585 For the year ended September 30, 2019, is recorded in the government wide financial statements. 'I otal District actual retirement contribution expenditures were$499,843, $489,104 and $410,600 for the years ended September 30, 2019, 2018 and 2017, respectively. I he District contributed 100"0 of the required contributions. 161 l B 1 IMMOKALEE FIRE CONTROL DISTRICT Page 30 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE H- RETIREMENT PLAN -DEFINED BENEFIT PENSION PLAN,CONTINUED FRS Pension Plan Plan Description. The FRS Pension Plan("Plan") is a cost-sharing, multiple- employer defined benefit pension plan,with a Deferred Retirement Option Program (DROP) for eligible employees. The general classes of membership are as follows: Regular Class - Members of the FRS who do not qualify for membership in the other classes. I Senior Management Service Class (SMSC) - Members in senior management [ level positions. 1 Special Risk Class - Members who are employed as certified firefighters and meet the criteria to qualify for this class. Elected Officials- Members who are elected by the voters within the District boundaries. Employees enrolled in the Plan prior to July 1, 2011, vest at six years of creditable service and employees enrolled in the Plan on or after July 1, 2011, vest at eight years of creditable service. All vested members, enrolled prior to July 1, 2011, are eligible for normal retirement benefits at age 62 or at any age after 30 years of service, except for those members classified as special risk who are eligible for [ j normal retirement benefits at age 55 or at any age after 25 years of service. All members enrolled in the Plan on or after July 1, 2011, once vested, arc eligible for [ j normal retirement benefits at age 65 or any time after 33 years of creditable service, except for members classified as special risk who arc eligible for normal retirement benefits at age 60 or at any age after 30 years of service. Members of both Plans , (Pension and IIIS) may include up to 4 years of credit for military service toward creditable service. The Plan also includes an early retirement provision; however, there is a benefit reduction for each year a member retires before his or her normal retirement date. The Plan provides retirement, disability, death benefits, and annual cost of living adjustments to eligible participants. DROP, subject to provisions of Section 121.091, I.Iorida Statutes, permits employees eligible for normal retirement under the Plan to defer receipt of-monthly benefit payments while continuing employment with an I'RS employer. An employee 16 1 1 B 1 IMMOKALEE FIRE CONTROL DISTRICT Page 31 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE H- RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN,CONTINUED FRS Pension Plan, continued may participate in DROP for a period not to exceed 60 months after electing to participate. During the period of DROP participation,deferred monthly benefits are held in the FRS Trust Fund and accrue interest. The net pension liability does not include amounts for DROP participants, as these members are considered retired and are not accruing additional pension benefits. Benefits Provided. Benefits under the Plan are computed on the basis of age, L and/or years of service, average final compensation, and credit service. Credit for each year of service is expressed as a percentage of the average final compensation. For members initially enrolled before July 1, 2011, the average final compensation is the average of the five highest fiscal years' earnings; for the members initially enrolled on or after July 1, 2011, the average final compensation is the average of the eight highest fiscal years'earnings. The total percentage value of the benefit received is determined by calculating the total value of all service, which is based on retirement plan and/or the class to which the member belonged when the service credit was earned. Members are eligible for in-line-of-duty or regular disability and survivors' benefits. The following chart shows the percentage value of each year of service credit earned: Class, initial Enrollment,and Retirement Age Years of Service °°Value Regular Class and elected members initially enrolled before July 1,2011 El Retirement up to age 62,or up to 30 years of service 1.60 Retirement at age 63 or with 31 years of service 1.63 r- Retirement at age 64 or with 32 years of service 1.65 Retirement at age 65 or with 33 or more years of service 1.68 Regular Class and elected members initially enrolled on or after July I,2011 Retirement tip to age 65 or up to 33 years of service 1.60 Retirement at age 66 or with 34 years of service 1.63 Retirement at age 67 or with 35 years of service 1.65 Retirement at age 68 or with 36 or more years of service 1.68 Special Risk Regular Service from December I, 1970 through September 30, 1974 2,00 Service on or after October I, 1974 3.00 Senior Management Service Class 2.00 lected Officers'Class 3.00 161 9. B I IMMOKALEE FIRE CONTROL DISTRICT Page 32 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE H- RETIREMENT PLAN -DEFINED BENEFIT PENSION PLAN,CONTINUED FRS Pension Plan, continued El As provided in Section 121.101, Florida Statutes, if the member is initially enrolled in the FRS before July 1, 2011, and all service credit was accrued before July 1, 2011, the annual cost-of-living adjustment is 3 percent per year. If the member is initially ..x enrolled before July 1, 2011, and has service credit on or after July 1, 2011, there is an individually calculated cost-of-living adjustment. The annual cost-of-living [ 1 adjustment is a proportion of 3 percent determined by dividing the sum of the L j pre-July 2011 service credit by the total service credit at retirement multiplied by 3 percent. Plan members initially enrolled on or after July 1, 2011,will not have a 1 1 cost-of-living adjustment after retirement. Contributions. The Florida Legislature establishes contribution rates for participating employers and employees. Contribution rates during the f' year ended September 30, 2019 were as follows: Percent of Gross Salar Class(2) Employee Em lo er(1 I m to cr 1.lorida Retirement System,Regular 3.00 8.26 8.47 Florida Retirement System,Senior Management Service 3.00 24.06 25.41 Florida Retirement System,Special Risk 3.00 24.50 25 48 Deferred Retirement Option Program-Applicable to Members from All of the Above Classes 0.00 14.03 14 60 Florida Retirement System,Reemployed Retiree (2) N/A N A I lorida Retirement System,Elected Official 3.00 48.70 48 82 Notes: (I) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also, r employer rates,other than for DROP participants,include.06 percent for administrative costs for t I the Investment Plan. Rates for 7/I 18 6 30/19. (2) Contribution rates arc dependent upon retirement class in which reemployed. (3) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also, employer rates,other than for DROP participants,incl tide.06 percent for administrative costs for the Investment Plan. Rates lir 7/I 19 6 30/20. ' As defined by rhe Plan. El i .il 16 1 181 IMMOKALEE FIRE CONTROL DISTRICT Page 33 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 NOTE H - RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN, CONTINUED FRS Pension Plan, continued Pension Liabilities,Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to the Pension Plan. At September 30, 2019, the District reported a pension liability of$4,053,007 for its proportionate share of the net pension liability. The net pension liability was measured as of June 30, 2019, and the total pension liability used to calculate the net L i pension liability was determined by an actuarial valuation as of July 1,2019. The L I District's proportionate share of the net pension Iiability was based on the District's 2018-19 fiscal year contributions relative to the total 2018-19 fiscal year i a contributions of all participating members. At September 30, 2019,the District's proportionate share was .017687900 percent, which was an increase of.005548278 percent from its proportionate share measure as of September 30, 2018. �.1 For the year ended September 30,2018, the District recognized a pension expense of$1,219,774. In addition, the District reported deferred outflows of resources and deferred inflows of resources related to the pension from the following sources: Deferred Outflows Deferred Inflows Descri tion of Resources of Resources Differences between expected L and actual experience $ 240,395 $ 2,515 r 3 Change of assumptions 1,040,987 Net difference between projected and 0 actual earnings on pension plan investments 224,234 Changes in proportion and differences between District contributions and proportionate share of contributions 425,638 63,037 District contributions subsequent to the measurement date 95,684 1 otal $ 1,802,701 ti '89,786 16t B 1 IMMOKALEE FIRE CONTROL DISTRICT Page 34 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 NOTE H - RETIREMENT PLAN - DEFINED BENEFIT PENSION PLAN,CONTINUED Et FRS Pension Plan,continued The deferred outflows of resources related to the FRS pension, totaling$95,684, resulting from District contributions subsequent to the measurement date, will be recognized as a reduction on the net pension liability in the fiscal year ended September 30, 2020. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to the pension will be recognized in pension expense over the remaining service period of 6.4 years as follows: Fiscal Years Ending 11 September 30 Amount 2020 $ 247,916 2021 247,916 2022 247,916 2023 247,918 2024 303,975 Thereafter 121,593 Total $ 1,417,234 Actuarial Assumptions. The total pension liability in the July 1, 2019, actuarial U valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: El Measurement date June 30, 2019 Inflation 2.60 percent Real payroll growth 0.65 percent Salary increases 3.25 percent, average, including inflation Investment rate of return 6.90 percent, net of pension plan investment expense, including inflation Actuarial cost method Individual entry age Mortality rates were based on the Generational RP-2000 with Projection Scale 1313. I he actuarial assumptions used in the July 1, 2019, valuation were based on the results of an actuarial experience study For the period July I, 2013 through .lune 30, 2018. 16 1 1 6 1 IMMOKALEE FIRE CONTROL DISTRICT Page 35 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE H - RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN,CONTINUED FRS Pension Plan,continued The long-term expected rate of return on pension plan investments was not based on historical returns, but instead is based on a forward-looking capital market economic model. The allocation policy's description of each asset class was used to map the target allocation to the asset classes shown below. Each asset class assumption is based on a consistent set of underlying assumptions, and includes an adjustment for [ I the inflation assumption. The target allocation and best estimates of arithmetic and geometric real rates of return for each major asset class are summarized in the following table: � t ' Compound Annual Annual Target Arithmetic (Geometric) Standard Asset Class Allocation 1 Return Return Deviation Cash 1.00°0 3.3°o 3.30 o 1.2°0 Fixed income 18.00°o 4.1°o 4.1%0 3.50° Global equity 54.00°0 8.0°0 6.8°o 16.5°° Real estate(property) 10.00°° 6.7°0 6.1°o 11.7°0 Private equity 1 1.00°o I I.2°0 8.4°0 25.8°0 Strategic investments 6.00°0 5.9"0 5.7°0 6.7°0 'l'otal 100.00°o [3 Assumed inflation Mcan 2.60°o 1.70°° (I)As outlined in the Plan's investment policy 0 Money-weighted Rate of Return. 1 he annual money weighted rate of return on the FRS Pension Plan investments for the year ended September 30, 2019 was C 5.98°0. Discount Rate. the discount rate used to measure the total pension liability was 6.90 percent. I he Plan's fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. I herefore, the discount rate for calculating the total pension liability is equal to the long term expected rate of return. 1611 B 1 IMMOKALEE FIRE CONTROL DISTRICT Page 36 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE H- RETIREMENT PLAN- DEFINED BENEFIT PENSION PLAN, CONTINUED FRS Pension Plan, continued Sensitivity of the District's Proportionate Share of the Net Pension Liability to Changes in the Discount Rate. The following presents the District's proportionate share of the net pension liability calculated using the discount rate of 6.90 percent, as well as what the District's proportionate share of the net pension L liability would be if it were calculated using a discount rate that is 1-percentage-point C l lower (5.90 percent)or 1-percentage-point higher(7.90 percent) than the current 1 a rate: 100 Current 10o [ 1 Decrease Discount Rate Increase 5.90°o 6.90°o 7.90°0 District's proportionate share of the net FRS pension liability $10,530,117 $ 4,053,007 $ 2,384,442 Pension Plan Fiduciary Net Position. Detailed information about pension plan's fiduciary net position is available in the separately issued FRS Pension Plan and Other State Administered Systems Comprehensive Annual Financial Report (FRS CAFR) dated June 30, 2019. The FRS CAFR and actuarial reports may also be obtained by contacting the Division of Retirement at: Department of Management Services Division of Retirement Bureau of Research and Member Communications P.O. Box 9000 '' 1 Tallahassee, FL 32315-9000 Li 850-488-5706 or toll free at 877 377-1737 http://www.dms.m florida.com workforce_operations retirement publications Payables to the Pension Plan. At September 30, 2019, the District reported a payable of$0 for the outstanding amount of contributions in the pension plan required for the year ended September 30, 2019. •. 16 1 1 1 IMMOKALEE FIRE CONTROL DISTRICT Page 37 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE H- RETIREMENT PLAN- DEFINED BENEFIT PENSION PLAN,CONTINUED Health Insurance Subsidy (HIS) Plan Plan Description. The Health Insurance Subsidy Plan ("HIS Plan") is a cost-sharing, multiple-employer defined benefit pension plan established under Section 112.363, Florida Statutes. The benefit is a monthly payment to assist retirees of State-administered retirement systems in paying their health insurance costs and is administered by the Division of Retirement within the Florida Department of L 3 Management Services. ` Benefits Provided. For the year ended September 30, 2019, eligible retirees [ 3 and beneficiaries received a monthly HIS payment equal to the number of years of creditable service completed at the time of retirement multiplied by$5. The payments are at least $30 but not more than $150 per month, pursuant to Section 112.363, Florida Statutes. To be eligible to receive a HIS Plan benefit, a retiree under a State-administered retirement system must provide proof of health insurance coverage, which can include Medicare. Contributions. The IIIS Plan is funded by required contributions from FRS participating employers as set by the Florida Legislature. Employer contributions are a percentage of gross compensation for all active FRS members. For the year ended September 30, 2019, the contribution rate ranged between 1.66 percent and 1.66 percent of payroll pursuant to Section 112.363, Florida Statutes. The District contributed 100 percent of its statutorily required contributions for the current and preceding three years. HIS Plan contributions arc deposited in a separate trust fund from which IIIS payments arc authorized. IIIS Plan benefits arc not guaranteed and arc subject to annual legislative appropriation. In the event the legislative { appropriation or available funds fail to provide full subsidy benefits to all participants, benefits may be reduced or cancelled. Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to the HIS Plan. At September 30, 2019, the District reported a 11IS liability of$689,001 for its proportionate share of the net 111S Plan's net pension liability. I he net pension liability was measured as ofJune 30, 2019, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of July 1, 2019. The District's proportionate share of the net 1 IIS liability was based on the District's 161 1 1. IMMOKALEE FIRE CONTROL DISTRICT Page 38 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE H- RETIREMENT PLAN - DEFINED BENEFIT PENSION PLAN, CONTINUED Health Insurance Subsidy (HIS) Plan,continued 2018-19 fiscal year contributions relative to the total 2018-19 fiscal year contributions of all participating members. At September 30,2019, the District's proportionate share was .006157845 percent, which was a decrease of.000145162 percent from its proportionate share measured as of September 30, 2018. [ 1 For the fiscal year ended September 30, 2019,the District recognized HIS expense of$91,811. In addition,the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources: Deferred Outflows Deferred Inflows Descri tion of Resources of Resources Differences between expected and actual experience $ 8,369 $ 844 Change of assumptions 79,780 56,313 Net difference between projected and actual earnings on HIS pension plan investments 445 - Changes in proportion and differences between District HIS contributions and proportionate share of HIS contributions 121,725 12,970 District contributions subsequent to the measurement date 8,369 - Total $ 218,688 $ 70,127 I The deferred outflows of resources related to IIIS, totaling$8,369, resulting from District contributions subsequent to the measurement date, will be recognized as a reduction on the net pension liability in the year ended September 30, 2020. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognised in pension expense over the remaining service period of 7.1 years as follows: 1•i cal Years I•ndin Sc tember 30 Amount 2020 $ 22,651 021 22,651 2022 22,651 023 22,652 0 I 22,5 10 hercallci 27,017 I ot.il 110,19 161 IMMOKALEE FIRE CONTROL DISTRICT Page 39 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE H- RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN, CONTINUED Health Insurance Subsidy (HIS)Plan, continued Actuarial Assumptions. The total pension liability in the July 1, 2017, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement: Inflation 2.60 percent Real Payroll Growth 0.65 percent Salary Increases 3.25 percent, average, including inflation L I Municipal Bond Rate 3.50 percent Annual Cost Method Individual entry age Mortality rates were based on the Generational RP-2000 with Projected Scale BB. Because the HIS Plan is funded on a pay-as-you-go basis, no experience study has been completed for the Plan. Discount Rate. The discount rate used to measure the total IIIS liability was 3.50 percent. In general, the discount rate for calculating the total IIIS liability is equal to the single rate equivalent to discounting at the long-term expected rate of return for benefit payments prior to the projected depletion date. Because the IIIS benefit is essentially funded on a pay-as-you-go basis, the depletion date is considered to be immediate, and the single equivalent discount rate is equal to the j municipal bond rate selected by the plan sponsor. The Bond Buyer General 1 1 Obligation 20-Bond Municipal Bond Index was adopted as the applicable municipal bond index. Sensitivity of the District's Proportionate Share of the Net HIS Liability to Changes in the Discount Rate. The following presents the District's proportionate share of the net IIIS liability calculated using the discount rate of 3.50 percent, as well as what the District's proportionate share of the net I IIS liability would be if it were calculated using a discount rate that is 1 percentage-point lower(2.50 percent)or 1 percentage-point higher(4.50 percent) than the current rate: Cul rent Decrease Discount Rate Inci ease 2.50"" 3.50°„ 1.50°0 District's proportionate share of the net I IIS liability $ 786,530 $ 689,001 $ 607,771 16 IMMOKALEE FIRE CONTROL DISTRICT Page 40 of 67 1 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 C I NOTE H - RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN,CONTINUED . I Health Insurance Subsidy (HIS) Plan, continued C11 Pension Plan Fiduciary Net Position. Detailed information about the HIS plan's fiduciary net position is available in the separately issued FRS Pension Plan and Other State Administered Comprehensive Annual Financial Report(FRS CAFR) LI dated June 30, 2019. I The FRS CAFR and actuarial reports may also be obtained by contacting the I Division of Retirement at: E 3 Department of Management Services Division of Retirement Bureau of Research and Member Communications P.O. Box 9000 Tallahassee, FL 32315-9000 850-488-5706 or toll free at 877-377-1737 http://www.dms.m}florida.com/workforce operations/retirement/publications Payables to the Pension Plan. At September 30, 2019, the District reported a payable of$0 for the outstanding amount of contributions to the HIS plan required for the fiscal year ended September 30, 2019. E J FRS - Defined Contribution Pension Plan Me SBA administers the defined contribution plan officially titled the FRS investment Plan (Investment Plan). '1'hc Investment Plan is reported in the SBA's annual financial statements and in the State of Florida Comprehensive Annual Financial Report. As provided in Section 121.4501, Florida Statutes,eligible FRS members may elect to participate in the Investment Plan in lieu of the FRS defined benefit plan. District employees participating in DROP are not eligible to participate in the Investment Plan. I-mploycr and employee contributions, including amounts contributed to individual member's accounts, arc defined by law, but the ultimate benefit depends in part on the performance of investment funds. Benefit terms, including contribution requirements, for the Investment Plan are established and may be amended by the Florida f egislature. 1 he Investment Plan is funded with the same employer and employee contribution rates that are based on salary and membership class(Regular Class, fleeted County Officers, etc.), as the i.RS defined benefit plan. Contributions 16 1 181 IMMOKALEE FIRE CONTROL DISTRICT Page 41 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE H- RETIREMENT PLAN-DEFINED BENEFIT PENSION PLAN, CONTINUED FRS-Defined Contribution Pension PIan, continued are directed to individual member accounts, and the individual members allocate contributions and account balances among various approved investment choices. Costs of administering the plan, including FRS Financial Guidance Program, are funded through an employer contribution of 0.06 percent of payroll and by forfeited benefits of plan members. Allocations to the investment member's accounts during the 2017-18 fiscal year were as follows: [ 3 Percent of Gross Sala Class(2 Em to cc Em to cr I Em to er(3 Florida Retirement System,Regular 3.00 8.26 8.47 Florida Retirement System,Senior Management Service 3.00 24.06 25.41 Florida Retirement System,Special Risk 3 00 24.50 25.48 Deferred Retirement Option Program-Applicable to Members from All of the Above Classes 0.00 14.03 14.60 Florida Retirement System,Reemployed Retiree (2) N A N A Florida Retirement System,Elected Official 3.00 48 70 48.82 Notes: (I) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also, employer rates,other than for DROP participants,include.06 percent for administrative costs for the Investment Plan. Rates for 7/1/18 6 30/19. (2) Contribution rates arc dependent upon retirement class in which reemployed. (3) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also, employer rates,other than for DROP participants,include.06 percent for administrative costs for the Investment Plan. Rates for 7 1 19 6 30/20. E) • As defined by the Plan. D f For all membership classes, employees arc immediately vested in their own contributions and are vested after 1 year of service for employer contributions and investment earnings. If an accumulated benefit obligation for service credit originally earned under the FRS Pension Plan is transferred to the Investment Plan, the member must have the years of service required for IRS Pension Plan vesting(including the service credit represented by the transferred funds) to be vested for these funds and the earnings on the funds. Nonvested employer contributions are placed in a suspense account for up to 5 years. If the employee returns to I'RS covered employment within the 5-year period, the employee will regain control over their account. If the employee does not return within the 5 year period, the employee will forfeit the accumulated account balance. For the fiscal year ended September 30, 2019, the information for the amount of forfeitures was unavailable from the SI3A; however, management believes that these amounts, if any, would be immaterial to the District. 1 6 1 IMMOKALEE FIRE CONTROL DISTRICT Page 42 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE H - RETIREMENT PLAN- DEFINED BENEFIT PENSION PLAN, CONTINUED FRS -Defined Contribution Pension Plan, continued After termination and applying to receive benefits, the member may rollover vested funds to another qualified plan, structure a periodic payment under the Investment Plan, receive a lump-sum distribution, leave the funds invested for future distribution, or any combination of these options. Disability coverage is provided; the member may either transfer the account balance to the FRS Pension Plan when approved for [ I disability retirement to receive guaranteed lifetime monthly benefits under the FRS [ Pension Plan, or remain in the Investment Plan and rely upon that account balance for retirement income. [ 1 The District's Investment Plan pension expense totaled$213,130 for the fiscal year ended September 30, 2019. Payables to the Investment Plan. At September 30, 2018, the District reported a payable of$0 for the outstanding amount of contributions to the Plan required for the fiscal year ended September 30, 2019. Effective January 2019, the District began offering a 457(b) Deferred Compensation Plan to all employees which allows for salary deferrals with no employer contributions. Li NOTE I - PROPERTY TAXES Property taxes are levied after formal adoption of the District's budget and become due and payable on November 1 of each year and arc delinquent on April 1 of the rl following year. Discounts on property taxes arc allowed for payments made prior to the April 1 delinquent date. Tax certificates arc sold to the public for the full amount of any unpaid taxes and must be sold not later than June 1 of each year. 1 he billing, collection, and related recordkeeping of all property taxes is performed for the District by the Collier County Tax Collector. No accrual for the property tax levy becoming due in November 2019 is included in the accompanying financial statements, since such taxes are collected to Finance expenditures of the subsequent period. Procedures for collecting delinquent taxes, including applicable tax certificate salts and tax deed sales, arc provided for by I lorida Statutes. I he enforceable lien date is approximately two years alter taxes become delinquent and occurs only upon request 1 16 1 181 IMMOKALEE FIRE CONTROL DISTRICT Page 43 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE I - PROPERTY TAXES, CONTINUED of a holder of a delinquent tax certificate. As of September 30, 2019, $40,930 was due from the Collier County Tax Collector for ad valorem taxes and excess fees. Important dates in the property tax cycle are as follows: Assessment roll certified July 1 Millage resolution approved No later than 93 days following I '3 certification of assessment roll Beginning of fiscal year for which taxes have been levied October I f 3 Taxes due and payable (levy date) November 1 with various discount provisions through March 31 Property taxes payable - ' maximum discount (4 percent) 30 days after levy date Due date March 31 Taxes become delinquent(lien date) April 1 Tax certificates sold by the Collier County Tax Collector Prior to June 1 For the year ended September 30, 2019,the Board of Commissioners of the District f levied ad valorem taxes at a millage rate of$3.75 per$1,000 (3.75 mills) of the 2018 net taxable value of real property located within the District. NOTE.I - IMPACT FEE FUND ACTIVITY During the year ended September 30, 2019, the Impact Fee fund had the following activity: Amount Unearned revenue, October 1, 2018 $ 4,993,602 Impact fcc receipts* 1,002,359 Interest income 113,678 I ransfer In from General Fund - Commissions (admin Ice) - paid to Collier County (10,015) Capital outlay 356,282 Unearned revenue, September 30, '019 $ 5,743,342 * Includes $102,321 clue from Collier County. 161 1. 1 IMMOKALEE FIRE CONTROL DISTRICT Page 44 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE K- RISK MANAGEMENT _l The District is exposed to various risks of loss related to torts;theft of, damage to, 1 and destruction of assets; errors and omissions; injuries to employees; and natural ,1 disasters. r. } Insurance programs for general/professional liability, automobile and property are { covered by commercial insurance. The District retains the risk of loss up to a Li deductible amount(ranging from $0 to $2,500)with the risk of loss in excess of this amount transferred to the insurance carrier with limits of liability of$1,000,000 per L 3 occurrence and $10,000,000 in the aggregate. The District is third party insured r j for employee health, dental and vision as well as workers' compensation. NOTE L- FUND BALANCE ALLOCATIONS Fund balance was allocated for the following purposes at September 30, 2019: Nons endable Fund Balance Amount General Fund Prepaid expenditures $ 74,639 Total Nonspendable Fund Balance-General Fund $ 74,639 Assi"ned Fund Balance Amount General Fund Assigned for fiscal year startup(90 day operations) $ 1,100,000 Disaster reserves 457,53 I l•leet reserves 369,495 Total Assigned Fund Balance General Fund $ 1,927,026 NOTE M -POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB) Plan Description Me District's defined contribution OPEB Plan provides the opportunity to obtain health insurance, pharmacy,dental and vision benefits to its retired employees and their dependents. The year ended September 30, 2019 was the District's transition year and as such, the District implemented GASB No. 75 "Accounting and Financial Reporting for Postemployment l3enclits Other I han Pensions". GASI3 No. 75 161 IMMOKALEE FIRE CONTROL DISTRICT Page 45 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE M-POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB),CONTINUED Plan Description,continued requires the District record its actuarially determined total OPEB liability as well as the restatement of the District's beginning net position balance for the year ended September 30, 2018. All retired full-time employees are eligible for OPEB benefits if actively employed by L the District immediately before retirement. As of September 30, 2019, there were retirees eligible to receive benefits. At September 30, 2019 there were thirty two (32) active District employees and one (1) inactive. The benefits are provided both with contractual or labor agreements. The benefits may require contribution from the retirees, depending on certain specified criteria and, in particular, length of creditable employment. The minimum retirement age is 62. The minimum years of service requirement is 10 years. The retiree's premiums for these benefits totaled$7,151 during the year ended September 30, 2019, of which the District paid $7,151. Funding Policy The District's OPEB benefits arc unfunded. The retiree is eligible for benefits under the District's health and pharmacy plan, but is obligated to reimburse the District for 100°o of the cost of the retiree's health coverage. As such, the District has no ultimate obligation for the retiree's health insurance premium. The District acts as agent for the retiree on a pay-as-you go basis and recognises expenditures at the time the premiums are due. fie District does, however, incur the cost of premium rate being increased on its active employees due to providing coverage to its retirees. [he District has not determined if a separate trust fund or equivalent arrangement will be established into which the District would make contributions to advance-fund the obligation. 'I herefore, no separate financial statement is issued. All required disclosures arc presented herein. I he Plan's measurement date was September 30, 2019 16 IMMOKALEE FIRE CONTROL DISTRICT Page 46 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE M-POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED 1 Funding Policy, continued The retiree pays 100%of the retiree health only coverage for Administration and 55%for high risk less the FRS health insurance subsidy(HIS)reimbursement amount until age 65. The retiree may purchase dependent coverage through the District. At age 65 the retiree then must move to Medicare but may continue to purchase dental Li and vision coverage through the District. The District finances the benefits on a pay-as-you-go basis and recognizes expenditures at the time the premiums are due. The District subsidizes the premium rates paid by retirees by allowing them to participate at blended premium rates for both active and retired employees. These rates provide an implicit subsidy for retirees because, on an actuarial basis, retiree claims are expected to result in higher costs to the plan on average than those of active employees. The projection of future benefit payments for an ongoing plan involves estimates of the value of reported amounts and assumptions about the probability of occurrence of events far into the future. Examples include assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined regarding the funded status of the plan and the annual required contributions of the employer arc subject to L.] continual revision as actual results are compared with past expectations and new estimates arc made about the future. The schedule of funding progress presents multiyear trend information about whether the actuarial value of plan assets is E3 increasing or decreasing over time relative to the actuarial accrued liabilities for benefits. Actuarial Methods and Assumptions Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and plan members) and include types of benefits provided at the time()leach valuation and the historical pattern of sharing of benefit costs between the employer and plan members to that point. I he methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long term perspective of the calculations. 161181 IMMOKALEE FIRE CONTROL DISTRICT Page 47 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE M -POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Actuarial Methods and Assumptions, continued At September 30, 2019,the District's Net OPEB Liability of$530,252 was measured as of September 30, 3019, and was determined by an actuarial valuation as of that date using the alternate measurement method. The following actuarial assumptions and other inputs were applied to all periods included in the [ a measurement: i. The following simplifying assumptions were made: r1 Mortality-Life expectancies were based on RP2000 Mortality Tables for Males and Females projected 10 years. Annual healthcare cost trend using the Society of Actuaries Long-Run Medical Cost Trend Model baseline assumptions with an initial rate of 4.6% per year trending to 4.70%by 2028. Turnover-Non-group-specific age-based turnover data from GASB Statement 45 were used as the basis for assigning active members a probability of remaining employed until the assumed retirement age and for developing an expected future working lifetime assumption for purposes of allocating to periods the present value of total benefits paid. C. 3 Amortization Period: Rolling 20 year amortization [] Amortization Method: level percentage of payroll 1 he discount rate was 4.23% (for 2018)(2.8°o for 2017)and was based on the 20 Year Municipal Bond Rate with AA/Aa or higher. r L. Entry age normal cost method was used. Salary Increases 2.50°o Discount Rate 4.23°o I he I.RS salary scale was used Participation percentage: 50°o I he actuarial assumptions used in the September 30, 2019 valuation were based on results of an actuarial experience study performed for the FRS Retirement Plan I he rationales for selecting each of the assumptions used in the financial accountinur valuation and for the assumptions changes sununarved above arc to best reflect the current market conditions and recent plan experience. tôt 1 3.. IMMOKALEE FIRE CONTROL DISTRICT Page 48 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 El 1 NOTE M-POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED ,`. Changes in the Net OPEB Liability Amount f j Balance at September 30,2018 $ 507,058 r Changes for the Year: Service Cost 29,274 I Interest Cost on Total OPEB Liability 16,639 Change in Benefit Terms j Difference Between Expected and Actual Experience 85,904 Changes in Assumptions (75,615) Benefit Payments 33,008 Old Net Changes 23,194 Balance at September 30,2019 $ 530,252 The following presents the net OPEB liability of the District as well as what the District's net OPEB liability would be if it were calculated using a discount rate that is I percent higher or 1 percent lower than the current discount rate. 1°o Decrease Current Rate 1°0 Increase 3.23°o 4.23°o 5.23°o Net OPEB Liability $ 603,491 $ 530,252 $ 467,328 0 fhe following presents the net OPFB liability of the District as well as what the District's net OPFB liability would be if it were calculated using healthcare trend rates that arc 1 percent higher or 1 percent lower than the current healthcare trend rate. Decrease I rend Rite I"o Increase 0 6 6°0 3.0 7.6"o 4 0 8 6°0 Net OP-B Liability $ 118,011 $ 530,252 $ 631,187 4 .i i�:, 16 1 1 8 1 IMMOKALEE FIRE CONTROL DISTRICT Page 49 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE M -POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS (OPEB), CONTINUED Changes in the Net OPEB Liability, continued For the year ended September 30,2019, the District recognized OPEB expense of$23,194. At September 30, 2019,the District reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources: L. i Deferred Deferred s Outflows of Inflows of L j Resources* Resources* r 1 Differences Between Expected and Actual Experience - Changes in Assumptions -Net difference between projected and actual earnings - Employer contribution subsequent to measurement date - - Total S - - Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: Year Ended September 30: Amount* 2019 $ 2020 -1 2021 2022 2023 - 1 otal Thereafter *Per GASB No. 75 paragraph 43(a)since the District used the alternative measurement method the effects of assumptions arc recogniicd immediately. As such, since the Plan holds no assets their deferred inflows outflows arc icro. iou 1 IMMOKALEE FIRE CONTROL DISTRICT Page 50 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE N- DEFICIT UNRESTRICTED NET POSITION (NET ASSETS) During the year ended September 30, 2019, the District's unrestricted net position (net assets) balance was again a deficit and totaled $(2,019,085), due substantially to recording the current year actuarially determined net pension liability of$4,742,008 and the net OPEB liability of$530,252. As a result, the District's total net position became a deficit at September 30, 2019 in the amount of$554,721. The District's L J total available fund balance at September 30, 2019 remains approximately equal to ri • five(5)months of actual expenditures. However, the Board has previously assigned $1,927,026 of the $2,001,665 available fund balance for specific purposes. [ ] During the year ended September 30, 2018, the District's unrestricted net position (net assets)balance was again a deficit and totaled $(1,289,267),due substantially to recording the current year actuarially determined net pension liability of$4,323,634 and the net OPEB liability of$507,058. The District's total available fund balance at September 30, 2018 remains approximately equal to five (5) months of actual expenditures. However, the Board has previously assigned $1,842,867 of the $1,899,557 available fund balance for specific purposes. During the year ended September 30, 2017, the District's unrestricted net position (net assets) balance was again a deficit and totaled $(669,338), due substantially to recording the current year actuarially determined net pension liability of$4,045,107. The District's total available fund balance at September 30, 2017 remains approximately equal to five (5) months of actual expenditures. IIowever, the Board has previously assigned $1,455,453 of the$1,656,297 available fund balance for specific purposes. El During the year ended September 30, 2016, the District's unrestricted net position (net assets) balance was again a deficit and totaled $(157,053), due substantially to recording the current year actuarially determined net pension liability of$2,991,948. Mc District's total available fund balance at September 30, 2016 remains approximately equal to six (6) months of actual expenditures. I lowever, the Board has assigned $1,340,382 of the $1,705,121 available fund balance for specific purposes. During the year ended September 30, 2015, the District's unrestricted net position (net assets) balance became a deficit and totaled $(58,458), clue substantially to recording the current year actuarially determined net pension liability of$1,226,192. Ihe District's total available fund balance at September 30, 2015 remains approximately equal to four (4) months of'actual expenditures. However, the 13oard assigned $1,057,074 of the$1,472,132 available fund balance for specified purposes. 161181 IMMOKALEE FIRE CONTROL DISTRICT Page 51 of 67 NOTES TO THE FINANCIAL STATEMENTS September 30,2019 NOTE O - COMMITMENTS In September 2018, the District entered into an agreement with Collier County(the "County") with the intention of constructing a multi-purpose Public Safety Complex (PSC) in the Town of Ave Maria. The County is in possession of four acres of land, three of which are known as demised premises. The demised premises are intended to be developed into the PSC. This PSC will be utilized for fire, sheriff, and ` emergency medical services. In connection to the cost of constructing the PSC, [ j Immokalee Fire Control District paid$121,000 to the County for the land as the [ , District intends to own the PSC. In doing so,the County agreed to pay the District annual rent in the amount of$4,033 over the course of 30 years. The District is responsible for all costs associated with the construction of the building, including surveying,permitting, architect fees, consultant fees,and other professional services relating to the construction of the PSC. NOTE P- LEASED VEHICLES Effective October 1, 2018, the District sold three(3) staff vehicles then leased back the three (3)vehicles under a thirty six (36) month operating lease agreement with a monthly payment of$1,566. The minimum annual lease payments are as follows: Years Ending September 30 Amount 3 2020 $ 18,792 El 2021 18,792 $ 37,584 Lease expense for the year ended September 30, 2019 was $22,383. NOTE Q- SUBSEQUENT EVENTS In January 2020, the District entered into a contract in the amount of$10,044,830 for the construction of a multi purpose Public Safety Complex (Station 32) to be located in Ave Maria, I lorida. I he District intends to fund the project through use of impact fees and a loan. I he contract is contingent upon the District's ability to obtain a loan in the amount of sixty percent on the construction contract amount. 161 1 B .1 [ I REQUIRED SUPPLEMENTARY � ) INFORMATION r , OTHER THAN MD&A L J J 0 ri 16 I 1 B I IMMOKALEE FIRE CONTROL DISTRICT Page 52 of 67 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE -BUDGET AND ACTUAL-GENERAL FUND- SUMMARY STATEMENT Year Ended September 30,2019 General Fund Variance Original Final Favorable Bud,et Bud et Actual Unfavorable REVENUES Ad Valorem taxes $ 3,831,780 $ 3,920,479 $ 3,920,526 $ 47 111 Intergovernmental revenues: Federal public safety grant-SAFER/AFG 65,000 65,000 - (65,000) R State firefighter supplemental 3,840 3,840 5,087 1,247 Local government grant-CDGB 259,000 925 925 IIPublic fees - - - - Public safety services Miscellaneous. . Interest 9,000 25,000 35,392 10,392 Other 74,960 161,110 161,794 684 IM Reserves brought forward 1,884,651 1,899,557 1,899,557 TOTAL REVENUES 6 128 231 6,075,911 4,123,724 (1,952,187 a EXPENDITURES IICurrent Public safety In Personnel services 3,693,619 3,445,059 3,393,979 51,080 Operating expenditures 640,718 597,131 602,229 (5,098) Capital outlay 292,500 786,074 769,639 16,435 IIDebt service Principal reduction 55,092 42,226 19,843 22,383 1111 Interest and fiscal charges - - Assigned-90 day reserve 1,007,953 1,100,000 - 1,100,000 111 Assigned-Fleet Reserves 369,495 369,495 ■ Assigned-Accrued Liabilities 438349 - - - Assigned-Disaster Reserves 500.000 500.000 aAssigned-800 Radio Reserves - • - Assigned-GASI3 reserve IllReserves-unassigned TOTAL EXPENDITURES 6 128 231 6 839 985 1785 690 2 054 295 1111 EXCESS OF REVENUES OVER(UNDER)EXPENDITURES 761 071 661 966 102 108 II 01'11E12 FINANCING SOURCES(USES) Proceeds from capital leases 764,074 76 I 074 IIProceeds from disposition ol'capital assets 10l'AL OTHER FINANCING SOURCES(USES) 764 071 761 074 II NET CHANGE IN FUND I3ALANCE $ $ 102 108 4 102 108 1111 FUND BALANCE-Beginning 11199 557 FUND BALANCE-Eliding 4 21101 66S he aeco 1panyin ' notes ate an Ill(C)'Ial pat t()I this statement , i61 1 B I. IMMOKALEE FIRE CONTROL DISTRICT Page 53 of 67 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL- GENERAL FUND DETAILED STATEMENT Year Ended September 30,2019 General Fund Var ance Orig nal Final Favorable Bud et Bud et Actual (Unfavorable REVENUES Ad Valorem taxes $ 3,831,780 $ 3,920,479 $ 3,920,526 $ 47 Intergovernmental revenues: - Federal public safety grants-SAFER/AFG 65,000 65,000 - (65,000) L State firefighter supplemental 3,840 3,840 5,087 1,247 Local government grants-CDGB 259 000 925 925 - 3 Inspection fees - - Public safety services - - - 1 1 Miscellaneous: J Interest income 9,000 25,000 35 392 10,392 r ; Seminole contract 50,000 - L J PILT farm workers village - 6,150 6 150 - Donations 100 100 500 400 . , Uscr fees-rent 3,459 3,459 5,818 2 359 Other income 21 401 151,401 149 326 2 075 IA Subtotal 4,243,580 4,176,354 4,123,724 (52,630) Reserves brought forward 1 884,651 1899 557 1 899 557 TOTAL REVENUES 6 128,231 6,075,911 4,123,724 1,952,187 EXPENDITURES PERSONNEL SERVICES Salaries Firefighters&administrative 1868,551 1,785,000 1,781 291 3 709 EMT incentive pay 4.005 (4 005) Overtime pay 293,715 218,715 217,665 1,050 I loliday pay 52 000 52,000 50,811 1 189 LI 3 Vacation&sick sell back pay 22 000 28,000 38 947 (10 947) i 3 Separation pay 0 Payroll taxes Social Security 171.074 165,600 157,945 7.655 Benefits Retirement 525,535 510,000 499,1143 10157 Group insurance 656 770 581.771) 535,071 16 699 1 1 Workers compensation 103.971 103 97 I 108,401 (4,127) Unemployment SUI3TOTAL-PERSONNEL SERVICES 3 693 619 3,445 059 3 393,979 51 080 OI'1 RA PING Contracted Services Physicals 1 000 1,000 22,000 (21.000) Bank service charges I egal fees 6 000 20.000 32,077 (12.077) Property appraiser fees 25,0110 25,0110 27,7416 (2,746) 1 ax collection Ices 78 186 78.486 79,457 (971) Contracted services 47 575 57,575 58,177 (602) t. t Generators Pest control 1,125 1 125 976 149 Subtotal Contraucd Service% 159 186 183 186 220 433 37 247 . I he accompanying notes are an integral part of this statement. 161 i 9. IMMOKALEE FIRE CONTROL DISTRICT Page 54 of 67 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE- BUDGET AND ACTUAL - GENERAL FUND DETAILED STATEMENT-CONTINUED Year Ended September 30,2019 General Fund Variance Original Final Favorable Bud et Bud et Actual (Unfavorable OPERATING,CONTINUED Operating Education and training 30,000 30,000 15,449 14,551 Travel 9,000 9,000 15,222 (6,222) € -) Communications-telephone 22,000 22,000 18,062 3,938 Postage 500 500 651 (151) ,I Utilities 22,840 22,840 20,713 2,127 Explorer program - - - - 1 Liability insurance 60 270 60 270 46 317 13 953 ( Subtotal-Operating 144,610 144,610 116,414 28,196 C Maintenance Vehicle 122,587 70,000 72,188 (2,188) Equipment-firefighter and rescue 13,000 13,000 11,836 1.164 Office equipment - - 271 (271) -1 •lease 22,383 (22,383) Communications-radio - - - Building 45,450 45,450 38,036 7,414 Bunker gear 1,000 1,000 760 240 Cascade system - 1,465 1,465 Subtotal-Maintenance 182,037 129,450 146 939 17,489 Legal advertising 3,350 3,350 3,183 167 Supplies Office 3,960 3,960 2,236 1,724 Shipping 3,000 3,000 350 2.650 Firefighter rescue 20,500 20,500 20,425 75 lit St„tion-janitorial 9,000 9,000 5.107 3.893 I raining - gi I ucl and oil 60,000 45,000 36.1 16 8,884 Uniforms 20,000 20,000 15,300 4,700 FA 1 mployec - - - Physical fitness equipment 500 500 500 • '.'',3 Inter-departmental . • Computer software and training 12,000 12.000 13,783 (1,783) Miscellaneous 2,000 2,000 4,738 (2,738) Bunker gear 10,000 10,000 1,516 8,484 I ire prevention - - Communication(radio) - 1,863 (1,863) Communication(phone) - - �• Siiiion-non janitorial 2,276 (2,276) Public education 1000 1,000 821 179 I urniture 1.000 1,000 969 31 4 Computer equipment 1575 1,575 1.683 (3,108) 1.3 I ire Inspection Operating Minor equipment 4,500 4,500 I.0 1.380 lies&batteries he accompanying notes are an integral part of this statement. 161 1 B I. IMMOKALEE FIRE CONTROL DISTRICT Page 55 of 67 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE- BUDGET AND ACTUAL- GENERAL FUND DETAILED STATEMENT- CONTINUED Year Ended September 30,2019 General Fund Variance Original Final Favorable Bud et Bud et Actual (Unfavorable Books and dues 2,500 2,500 4,957 (2 457 Subtotal-Supplies 151,535 136,535 115 260 21 275 SUBTOTAL-OPERATING EXPENDITURES 640,718 597,131 602,229 (5,098 I � Capital Outlay { Land 259,000 10,000 - 10,000 L 3 Firefighter rescue equipment 10,000 5 000 3,362 1,638 Communication equipment 10,000 - I 1 Building - - 500 (500) Vehicles 764,074 764,074 - Bunker gear 11 500 5,000 - 5,000 Furniture-Office 1,703 (1,703) ,,t,. Station equipment - - Computer equipment 2,000 2,000 - 2 000 SUBTOTAL CAPI I AL OUTLAY 292,500 786,074 769,639 16,435 Debt service Principal retirement 55,092 42,226 19,843 22,383 Interest charges and fiscal - SUBTOTAL-DEBT SERVICE 55 092 42 226 19 843 22 383 Assigned-90 day OPS 4007 953 1 100.000 1 100,000 lij Assigned-Fleet Reserves 369,495 369495 Assigned-Accrued Liabilities 438 349 Assigned-Disaster Reserves 500,000 500 000 Assigned-800 Radio Reserves Assigned-GASI3 Reserves Reserves-Unassigned El TOTAL EXPENDITURES 6 128 231 6 839,985 4 785 690 2 054 295 }} EXCESS OF REVENUES OVER(UNDER)EXPENDITURES 761 071 661 966 102 108 I. ' 01 ITER FINANCING SOURCES(USES) Proceeds from capital leases 761 07 I 764 071 t',1 Proceeds from disposition of capital assets '99 IOTAL I OTIEI2 FINANCING SOURCES(USES) 761 0 I 761 071 El NET CHANGE IN FUND I3ALANCE $ 'b 102 108 S 102 108 ht)Nl)BALANCE-BEGINNING 1 899 ;,,,,. 41 NI)BALANCE-ENDING . 2 001 665 I he accompatl\111!, notes are an integral pal t of this statement. 16 1 l B �. IMMOKALEE FIRE CONTROL DISTRICT Page 56 of 67 STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE-BUDGET AND ACTUAL -IMPACT FEE FUND SUMMARY STATEMENT Year Ended September 30,2019 Impact Fee Fund Variance Original Final Favorable Bud et Bud et Actual (Unfavorable REVENUES Ad Valorem taxes $ - $ - $ - $ - r Impact fees 787,359 900,000 252,619 (647,381) Intergovernmental revenue-grants [. 3 Miscellaneous: C Interest 21,000 95,000 113,678 18,678 I Other - - - Cash brought forward 4,451,806 4,993,602 - 4,993,602 TOTAL REVENUES 5,260,165 5,988,602 366,297 5,622,305 EXPENDITURES Current Public safety Personnel services - - - - Operating expenditures 62,000 13,500 10,015 3,485 Capital outlay 4,000,000 150,000 356,282 (206,282) Debt service Principal reductionEi - - Interest and fiscal charges - Cash carried forward 1,198,165 5,825,102 5,825,102 t" 1 TOTAL I XPhNDI I'URI S 5,260,165 5,988,602 366,297 5 622,305 EXCESS OF REVENUES r 1 OVER EXPENDITURES 0 I'11FR FINANCING SOURCES(USES) Operating transfers in Operating transfers out TO'T'AL OTHER FINANCING SOURCES(USES) NEI'CHANGE IN FUND I3ALANCE $ $ S 1.UND BALANCE-Beginning PUN!)IIALANCI, Ending I he accompanying notes are an integral part of this statement. 161 1 B I Page 57 of 67 2015 2014 0.006183105% 0.006001750% $ 798,631 $ 366,195 $ I 298,578 $ 1,199,275 61.50% 30 53% ] 92.00% 96 09% 4 2015 2014 r 236 175 $ 209.820 J 236 175 209 820 R $ R 1,298,578 $ 1,199.275 El 18 19% 17 50°0 0is [I H • 161 181 Page 58 of 67 2015 2014 0.004192421% 0.004035317% 427,561 $ 377,312 $ 1,298,578 $ 1,199,275 32.93% 31.46% 0 50% 0.99% I 3 1 1 1 2015 2014 1S 19237 $ 14244 19,237 14 244 t 1 5 1,298,578 $ 1 199275 0 1 48% 1 19% 0 [ I 1 rt, 1 I, L 1 r 16 1 �. IMMOKALEE FIRE CONTROL DISTRICT Page 59 of 67 NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION September 30,2019 Changes of Assumptions Actuarial assumptions for both cost-sharing defined benefit plans are reviewed annually by the Florida Retirement System Actuarial Assumptions Conference. The FRS Pension Plan has a valuation performed annually. The I IIS Program has a valuation performed biennially that is updated for GASB reporting in the year a valuation is not performed. The most recent experience study for the FRS Pension Plan was completed in 2019 for the period July 1,2013, through June 30,2018. Because the HIS Program is funded on a pay-as-you-go basis, no experience study has been completed for that program. The actuarial assumptions that determined the j 3 total pension liability for the HIS Program were based on certain results of the most recent experience study for the FRS Pension Plan. rj The total pension liability for each cost-sharing defined benefit plan was determined using the individual entry age actuarial cost method. Inflation increases for both plans is assumed at 2.60%. Payroll growth, including inflation, for both plans is assumed at 3.25%. Both the discount rate and the long-term expected rate of return used for FRS Pension Plan investments was reduced from 7.00% to 6.90%. The Plan's fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the discount rate for calculating the total pension liability is equal to the long-term expected rate of return. [) Because the IIIS Program uses a pay-as-you-go funding structure, a municipal bond rate was decreased from 3.87°o to 3.5000 and was used to determine the total pension j liability for the program (Bond Buyer General Obligation 20-Bond Municipal Bond Index). Mortality assumptions for both plans were based on the Generational RP-2000 with Projection Scale BB tables. r � l lorida Retirement S}stem Pension Plan I here were changes in actuarial assumptions. As of June 30, 2019, the inflation rate assumption remained at 2.6 percent, the real payroll growth assumption was 0.65 percent, and the overall payroll growth rate assumption remained at 3.25 percent. I he long term expected rate of return was reduced from 7.00 percent to 6.90 percent. I Iealth Insurance Subsidy Pension Plan I he municipal rate used to determine total pension liability decreased from 3.87 percent to 3.50 percent. 16 1 IMMOKALEE FIRE CONTROL DISTRICT Page 60 of 67 NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION September 30, 2019 Pension Expense and Deferred Outflows/Inflows of Resources In accordance with GASB 68, paragraphs 54 and 71, changes in the net pension liability are recognized in pension expense in the current measurement period, except as indicated below. For each of the following, a portion is recognized in pension expense in the current reporting period, and the balance is amortized as deferred outflows or deferred inflows of resources using a systematic and rational method over a closed period,as defined below: 1. 1 • Differences between expected and actual experience with regard to economic 3 and demographic factors-amortized over the average expected remaining service life of all employees that are provided with pensions through the pension plan(active and inactive employees) • Changes of assumptions or other inputs -amortized over the average expected remaining service life of all employees that are provided with pensions through the pension plan(active and inactive employees) • Changes in proportion and differences between contributions and proportionate share of contributions - amortized over the average expected remaining service life of all employees that are provided with pensions through the pension plan (active and inactive employees) [3 • Differences between expected and actual earnings on pension plan investments 3 -amortized over five years [] fmploycr contributions to the pension plans from employers arc not included in collective pension expense. I lowever, employee contributions arc used to reduce pension expense. 1 he average expected remaining service life of all employees provided with pensions through the pension plans at June 30, 2019, remained at 6.4 years for I RS and 7.2 years for I IIS. 16 I 1 IMMOKALEE FIRE CONTROL DISTRICT Page 61 of 67 SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS GASB 75 Changes in Employer's Net OPEB Liability and Related Ratios as of September 30: Net OPEB Liability 2019 2018 Service Cost $ 29,274 $ 31,359 Interest Cost on Total OPEB Liability 16,639 13,731 Changes in Benefit Terms - - Differences Between Expected and Actual Experience 85,904 116,389 Changes in Assumptions (75,615) (100,573) Benefit Payments (33,008) (25,607) Net Change in net OPEB Liability 23,194 35,299 Net OPEB Liability-Beginning of Year 507,058 471,759 j Net OPEB Liability-End of Year $ 530,252 $ 507,058 11 NOTE: Information for FY 2017 and earlier is not available. Plan Fiduciary Net Position as of September 30: 2019 2018 Contributions-Employer $ 33,008 $ 25,607 Net Investment Income - - Benefit Payments (33,008) (25,607) Administrative Expense Net Change in Fiduciary Net Position Fiduciary Net Position-Beginning of Year Fiduciary Net Position-End of Year $ $ Net OPEB Liability $ 530,252 $ 507,058 I Fiduciary Net Position as a 00 of Net OPEB Liability 0.00°" 0.00°0 [1 Covered-Employee Payroll * Net OPEB Liability as a 00 of Payroll * El * Because this OPEB plan does not depend on salary, no information is provided. 1 NOTE: Information for FY 2017 and earlier is not available. Notes to the Schedule: Benefit Changes None Changes of Assumptions The discount tale wdS ehdn!'cd as follows 9 30 17 .80°o 9 30 18 4. 3 9 30 19 I. 300 Population covered by Plan: 32 active I retired Plan has no specific trust established $0 assigned foi OPI 13 16 1 1 B f ' ADDITIONAL REPORTS Li rLi h 1 B I 161 J Affiliations • jJJE ] j ' S CiI Florida Institute Of Certified Public Accountants E•.j 1 American Institute of Certified Public Accountants 1, & Company, PA P gate Companies Practice Sect on ^_._ lac ITs:si n ,u.... Certified Public Accountants&Consultants r. .3 Page 62 of 67 f:T;I INDEPENDENT AUDITOR'S REPORT ON INTERNAL j CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF BASIC FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE__ WITH GOVERNMENT AUDITING STANDARDS L 3 Board of Commissioners Immokalee Fire Control District 502 last New Market Road wl Itnmokalee, Florida 34142 We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America, the basic financial statements of the governmental activities and each major fund of Immokalee Fire Control District (the "District")as of and for the year ended September 30, 2019 and the related notes to the '_-, financial statements which collectively comprise the District's basic financial statements as listed in the table of contents and have issued our report thereon dated February 3, 2020. [1 Internal Control Over Financial Reporting Q 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 arc appropriate in the circumstances for the purpose of cxpressinp our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. Accordingly, we do not express an opinion on the effectiveness attic District's internal control. A deficiency in internal control exists when the design or operation of a control docs not allow management or employees, in the normal course of performin ' their assigned functions. to prevent �7 or detect and correct misstatements on a timely basis. E ■ 1NTEGR11 Y SL'RVVICE EXPERIENCE 4' 11 12621 World Plnia I ano 13utitltmt' SS • Fort Myers. 11 33007 • Phone' (239) 333 2090 • Fax' (339) 333 2097 1611B1 Page 63 of 67 A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the Immokalee Fire Control District's basic financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness,yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be J material weaknesses or significant deficiencies. Given these limitations during our audit, we did j not identify any deficiencies in internal control that we consider to be material weaknesses as defined previously. However, material weaknesses may exist that were not identified. r Compliance and Other Matters t. As part of obtaining reasonable assurance about whether Immokalee Fire Control District's basic financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of basic financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditin, Standards. The District's Response to Findings 'the District's response to the findings identified in our audit is described in the accompanying Management's Response to Independent Auditor's Report to Management. '1 he District's response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it. r Purpose of This Report 1 he purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control or on compliance. I his report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. 7°.4A1-42441 P ) • A . I USCAN & COMPANY, P.A. Lori Myers, i.lorida l'cbruary 3, 2020 161 1 B 1 Affiliations TUSCAN { Florida Institute of Certified Public Accountants American Institute of Certitied Public Accountants 8z Company, PA Private Companies Pract ec Secuun El Certified Public Accountants&Consultants Page 64 of 67 fl INDEPENDENT ACCOUNTANT'S REPORT ON COMPLIANCE WITH SECTION 218.415,FLORIDA STATUTES Board of Commissioners J Immokalee Fire Control District 502 East New Market Road Immokalee, Florida 34142 We have examined Immokalee Fire Control District's compliance with Section 218.415, Florida Statutes, regarding the investment of public funds during the year ended September 30, 2019. Management is responsible for Immokalee Fire Control District's compliance with those requirements. Our responsibility is to express an opinion on Immokalee Fire Control District's compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about Immokalee Fire Control District's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on Immokalee Fire Control District's compliance with specified [3 requirements. [1 In our opinion, Immokalee Fire Control District complied, in all material respects, with the aforementioned requirements for the year ended September 30, 2019. r1 I his report is intended solely for the information and use of Immokalee Fire ('ontrol District and the Auditor General, State of Florida, and is not intended to be and should not be used by anyone other than these specified parties. 71,41/t1414i) 4""i'Ve,,vta I USCAN & r OMPANY, P.A. El Fort Myers Florida February 3, 20 .0 INT GRITY SERVICE EXPERIENCE® 12621 WotId Pl lea I •Int. Building 55 • Fort Myers, FL 33907 • Phone: (239) 333 2090 • I ax: (239) 333 2097 16 1 1 6 1 t,9 Affiliations TUSCAN Florida Institute of Certified Public Accountants American institute of Certified Public Accountants & .Company, PA 1'ri'ate Companies Practice Section Tax Division Certified Public Accountants&Consultants Page 65 of 67 INDEPENDENT AUDITOR'S REPORT TO MANAGEMENT Board of Commissioners E 3 Immokalee Fire Control District 502 East New Market Road O Immokalee, Florida 34142 We have audited the accompanying basic financial statements of Immokalee Fire Control District (the "District") as of and for the year ended September 30, 2019 and have issued our report thereon dated February 3, 2020. 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 Auditin Standards, issued by the Comptroller General of the United States of America and Chapter 10.550, Rules of the Florida Auditor General. We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters based on an audit of the financial statements performed in accordance with Government Auditing Standards r and Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which arc dated February 3, 2020, should be considered in conjunction with this report to management. C1 Additionally, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor General, which governs the conduct of local governmental entity audits performed in the State of r , Florida. This letter includes the following information,which is not included in the aforementioned auditor's reports: • Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findinps and recommendations made in the preceding annual financial audit leport Prior year comments appear to have been resolved. • Section 10.554(1)(i)2., Rules of the Auditor General, requires that we address in the management letter any recommendations to Improve financial manal'emcnt. Such recommendations were noted to improve financial management. INTEGRITY FXPERIENCrq) 12621 World Plana Lane, Building 55 • Fort Myers, FL 33907 •.i'honc: (239) 333 '090 • lax: (C39) 333 ''09' 161 181 Page 66 of 67 • Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address noncompliance with provisions of contracts or grant agreements, or abuse,that have an effect on the financial statements that is less than material but more than inconsequential. in connection with our audit, we did not have any such findings. • Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in the management letter, unless disclosed in the notes to the financial statements. The District discloses this information in the notes to the financial statements. • Section 10.554(1)(i)5.a., Rules of the Auditor General, requires a statement be included as to whether or not the local government entity has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and identification of the 3 specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes. • Pursuant to Sections 10.554(1)(i)5.b. and 10.556(7),Rules of the Auditor General, we have applied financial condition assessment procedures. It is management's responsibility to monitor the District's financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. • Pursuant to Section 10.554(1)(i)5b.2, Rules of the Auditor General, if a deteriorating financial condition(s) is noted then a statement is so required along with the conditions causing the auditor to make such a conclusion. No such conditions were noted. • Pursuant to Section 10.554(1)(i)5.c., Rules of the Auditor General, requires a statement indicating a failure, if any,of a component unit Special District to provide financial information necessary to a proper reporting of the component unit within the I 1 audited financial statements of this District (F.S. Section 218.39(3)(b)). there arc no known component special districts required to report within these financial statements. • Section 10.556(10)(a), Rules of the Auditor General, requires that the scope of our audit to determine the District's compliance with the provisions of Section 218.415, 1.lorida Statutes, regarding the investment of public funds. In connection with our audit, we determined that the District complied with Section 218.415, if lorida Statutes as reported in our independent Accountant's Report on Compliance with Section 218.415, l.lorida Statutes dated February 3, 2020, included herein. 161 1 B 1 Page 67 of 67 PRIOR YEAR COMMENTS: Prior year comments appear to have been resolved and have been removed. CURRENT YEAR COMMENTS: No financially significant comments noted. Pursuant to Chapter 119, Florida Statutes,this management letter is a public record and its L distribution is not limited. Auditing standards generally accepted in the United States of America [ require us to indicate that this letter is intended solely for the information and use of the Board of Commissioners, management,the Auditor General of the State of Florida and other federal and state agencies. This report is not intended to be and should not be used by anyone other than these specified parties. 4A/2404) (°1".V4u1 TUSCAN &COMPANY, P.A. Fort Myers, Florida February 3, 2020 E D 1611 B Li EXHIBIT Li I ( j 16 1 1 B 1 014%0KAtee F;. °` 1 R R Immokalee Fire Control District E ' III c E E 502 New Market Road East, Immokalee, FL. 34142 Ave Maria Michael J. Choate, Fire Chief March 20, 2020 Auditor General's Office Local Government Audits/342 Claude Pepper Building, Room 401 111 West Madison Street ❑ Tallahassee, FL 32399-1450 In connection with the audit for the fiscal year ended 9-30-19 we are pleased to report all prior year comments have been resolved and removed, and there are no current year comments. The District continues to refine and enhance financial reporting and compliance functions, and internal controls, policies and procedures. Close communication with our auditing firm, Tuscan & Co , PA is maintained to ensure we continue to operate in a manner that assures financial compliance The Board of Fire Commissioners and management staff are committed to avoiding future possible comments and we maintain our assurance that future audits will reflect the actions we have taken. Sincerely 0 IMMOKALEE FIRE CONTROL DISTRICT 0 Li [1 5...J Administration(239)657-2111 Operations(239)657-8587 Fire Prevention(239)597-9227 Fax(239)657-9489