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Agenda 03/09/2020Cedar Hammock Community Development District Board of Supervisors Norman Day, Chairman Quentin Greeley, Vice Chairman Fred Bally, Assistant Secretary John Martino, Assistant Secretary Gene T. Bolton, Assistant Secretary Meeting Agenda March 9, 2020 — 2:00 p.m. Justin Faircloth, District Manager Sam Marshall, District Engineer Dan Cox, District Counsel 1. Roll Call 2. Approval of Agenda 3. Public Comments on Agenda Items 4. Old Business A. Bulkhead & Bridge Repair/Replacement Project Update B. South Florida Water Management District Water Use Permit Renewal 5. New Business A. Distribution of the Proposed Budget for Fiscal Year 2021 and Consideration of Resolution 2020-01 Approving the Budget and Setting the Public Hearing B. Cedar Hammock Golf & Country Club Reimbursement Request 6. Attorney's Report 7. Engineer's Report 8. Manager's Report A. Approval of the Minutes of February 10, 2020 Meeting B. Approval of the Minutes of February 13, 2020 Continued Meeting C. Approval of the Minutes of February 21, 2020 Continued Meeting D. Acceptance of the Financials i. Project Tracking Forms E. Acceptance of the FY2019 Financial Audit Report i. Audit Letter from Berger, Toombs, Elam, Gaines & Frank F. Follow Up Items i. Total Asphalt Roadway Inquiry 9. Supervisors Requests 10. Audience Comments 11. Adjournment Cedar Hammock Community Development District Board of Supervisors Norman Day, Chairman Quentin Greeley, Vice Chairman Fred Bally, Assistant Secretary John Martino, Assistant Secretary Gene T. Bolton, Assistant Secretary Meeting Agenda March 9, 2020 — 2:00 p.m. Justin Faircloth, District Manager Sam Marshall, District Engineer Dan Cox, District Counsel 1. Roll Call 2. Approval of Agenda 3. Public Comments on Agenda Items 4. Old Business A. Bulkhead & Bridge Repair/Replacement Project Update B. South Florida Water Management District Water Use Permit Renewal 5. New Business A. Distribution of the Proposed Budget for Fiscal Year 2021 and Consideration of Resolution 2020-01 Approving the Budget and Setting the Public Hearing B. Cedar Hammock Golf & Country Club Reimbursement Request 6. Attorney's Report 7. Engineer's Report 8. Manager's Report A. Approval of the Minutes of February 10, 2020 Meeting B. Approval of the Minutes of February 13, 2020 Continued Meeting C. Approval of the Minutes of February 21, 2020 Continued Meeting D. Acceptance of the Financials i. Project Tracking Forms E. Acceptance of the FY2019 Financial Audit Report i. Audit Letter from Berger, Toombs, Elam, Gaines & Frank F. Follow Up Items i. Total Asphalt Roadway Inquiry 9. Supervisors Requests 10. Audience Comments 11. Adjournment NaptrS 41)attlj NtItIS PARTOF THE USA TODAY NETWORK Published Daily Naples, FL 34110 Notice of Meetings Cedar Hammock CEDAR HAMMOCK COMMUN ITY INFRAMARK Community Development 210 N UNIVERSITY DR 702 District The Board of Supervisors of CORAL SPRINGS, FL 33071 the Cedar Hammock Com- munity Development District will Old their meetings for Fiscal Year 2020 at the Cedar Hammock Clubhouse, 8660 Affidavit of Publication Cedar Hammock Boulevard, STATE OF WISCONSIN Naples, Florida at 2:00 p.m. on the second Monday of the fol- COUNTY OF BROWN lowing months except as not- ed: Before the undersigned they serve as the authority, October 15, 2019 personally appeared said legal clerk who on oath says that November 19, 2019 December 9, 2019 he/she serves as Legal Clerk of the Naples Daily News, a January 13, 2020 daily newspaper published at Naples, in Collier County, 2 2020 February March 9, 2D20 Florida; distributed in Collier and Lee counties of Florida; April 13, 2020 that the attached copy of the advertising was published in May 11, 2020 said newspaper on dates listed. Afffant further says that the There may be occasions when said Naples Daily News is a newspaper published at one or more Supervisors will partrctpate by telephone. Naples, in said Collier County, Florida, and that the said Meetings may be continued newspaper has heretofore been continuously published in w a date and time certain wh�h will be announced at said the meeting. Collier County, Florida, distributed in Collier and Lee In accordance with the provi- counties of Florida, each day and has been entered as sions of the Americans with second class mail matter at the post office in Naples, in Disabilities Act, any person re- quiring special accommoda- said Collier County, Florida, for a period of one year next lions at this meeting because preceding the first publication of the attached copy of of a disability or physical he parrment should contact the advertisement; and affiant further says that he has neither District Management Compa- paid nor promised any person, or corporation any discount, ny, Inlramark, Infrastructure Manaaggeement Services at (954) rebate, commission or refund for the purpose of securing 603.0033. If you are hearing this advertisement for publication in the said newspaper. or speech impaired, please contact the Florida Relay Serv, ice at 7-1-1 for aid in contact - Published: September 20, 2019 ing the District Office. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of Subscribed and sworn to before on September 20, 2019: the proceedings and that ac- cordingly, the person may need to ensure that a verba- tim record of the proceedings is made, including the testi- �1cr_ ! Yv1 dv Gi2-I cx mony and evidence upon which such appeal is to be based. Notary, Slate of WI, County of Brown Justin Faircloth Manager iAliA MONDI_(2CI-I S8 pp 2District Nui�iry Public e366019 :.;late of VViscansin My commission expires August 6, 2021 Publication Cost: $234.50 Ad No: 0003586506 Customer No: 1304217 PO #: FY2020 Meetings Agenda Page 6 From: Sam Marshall <SMarshall@BanksEng.com> Sent: Monday, February 24, 2020 9:15 AM To: Faircloth, Justin <lustin.faircloth@inframark.com>; Kipp Schulties <kschulties@gmaiI.com>; Norman Day (nday@cedarhammockcdd.com) <nday@cedarhammockcdd.com>; Jim Glase <glasegolf@earthlink.net>; Travis <artisticstructures@msn.com>; Jim Kurtzeborn - Cedar Hammock Golf & Country Club (gm@cedarhammockcc.coni) <<;m@cedarhammockcc.com> Subject: FW: PL20200000085 - Cedar Hammock (ICP) Final Approval Team: The Collier County sitework permit and plans are attached for the bridge and bulkhead work. The County required that we show planting compliance for all of the lakes we are working within, and that is a planted shelf totaling 10% of the lake shoreline. If there are already planted areas totaling 10% then there is nothing more to do. If there is a deficiency the plantings will need to be supplemented to total 10% planted shoreline. The areas we depicted may be adjusted in the field, and can be split up into few/several areas. Justin — it probably makes the most sense to do the lake planting work outside of the bridge and bulkhead contract since it is an on -going compliance job. Your thoughts? Thanks, Samuel W. Marshall, P.E., LEED AP 10511 Six Mile Cypress Parkway Fort Myers, Florida 33966 (239)939-5490 office (239)939-2523 fax (239)898-0047 cell SOUTH FLORIDA WATER MANAGEMENT DISTRICWATER USE INDIVIDUAL PERMIT Agenda Page 8 i APPLICATION NO: 200122-5 PERMIT NUMBER: 11-01711-W DATE ISSUED: February 24, 2020 EXPIRATION DATE: February 24, 2040 PERMITTEE: CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT C/O INFRAMARK 5911 COUNTRY LAKES DRIVE FORT MYERS, FL 33905 PROJECT NAME: CEDAR HAMMOCK GOLF AND COUNTRY CLUB PROJECT LOCATION: Collier County, S3/T50S/R26E PROJECT DESCRIPTION/AUTHORIZING: The use of surface water from on -site lakes with groundwater recharge from the Lower Tamiami aquifer for golf course irrigation of 69.86 acres of turf using a sprinkler irrigation system and landscape irrigation of 82.53 acres using a sprinkler irrigation system with an annual allocation of 214.71 million gallons. This is to notify you of South Florida Water Management District's (District) agency action concerning Permit Application Number 200122-5, received January 22, 2020. This action is taken pursuant to Chapter 373, Part II, Florida Statutes (F.S.), Rule 40E-1.603 and Chapter 40E-2, Florida Administrative Code (F.A.C.). Based on the information provided, District rules have been adhered to and a Water Use Individual Permit is in effect for this project subject to: 1. Not receiving a filed request for an administrative hearing pursuant to Section 120.57, F.S. and Section 120.569, F.S., or a request for a judicial review pursuant to Section 120.68, F.S. 2. The attached 31 permit conditions. 3. The attached 11 exhibits. By acceptance and utilization of the water authorized under this permit, the Permittee agrees to hold and save the District and its successors harmless from any and all damages, claims or liabilities that may arise by reason of the construction, maintenance or use of activities authorized by this permit. Should you object to the permit, please refer to the attached "Notice of Rights" that addresses the procedures to be followed if you desire a public hearing or other review of the proposed agency action. Should you wish to object to the proposed agency action or file a petition or request, please provide written objections, petitions, requests and/or waivers to: Office of the District Clerk, South Florida Water Management District, 3301 Gun Club Road, West Palm Beach, FL 33406, or by email to clerk@sfwmd.gov. CFRTIFICAT1QNI QF RFRVIr.F I HEREBY CERTIFY THAT this written notice has been mailed or electronically transmitted to the Permittee (and the persons listed in the attached distribution list) this 24th day of February, 2020, in accordance with Section 120.60(3), F.S. Notice was also electronically posted on this date through a link on the home page of the District's website (my.sfwmd.gov/ePermitting). BY: - LISANDRA JONE DEPUTY CLERK, SOUTH FLORIDA WATER MANAGEMENT DISTRICT Application Number:200122-5 PAGE 1 OF 8 SPECIAL PERMIT CONDITIONS Agenda Page 9 This permit is issued to: CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT C/O INFRAMARK 5911 COUNTRY LAKES DRIVE FORT MYERS, FL 33905 2. This permit shall expire on February 24, 2040. 3. Use classification is: Golf Course Irrigation Landscape Irrigation 4. Source classification is: Groundwater from: Lower Tamiami Aquifer Surface Water from: On -site Lake(s) 5. Allocation: Total annual allocation is 214.71 million gallons (MG). (588,247 GPD) Total maximum monthly allocation is 26.30 million gallons (MG). These allocations represent the amount of water required to meet the water demands as a result of a rainfall deficit during a drought with the probability of recurring one year in ten. The Permittee shall not exceed these allocations in hydrologic conditions less than a 1-in-10 year drought event. Compliance with the annual allocation is based on the quantity withdrawn over a 12-month time period. Compliance with the maximum monthly allocation is based on the greatest quantity withdrawn in any single month. The annual allocation expressed in GPD or MGD is for informational purposes only. If the rainfall deficit is more severe than that expected to recur once every ten years, the withdrawals shall not exceed that amount necessary to continue to meet the reasonable -beneficial demands under such conditions, provided no harm to the water resources occur and: 1. All other conditions of the permit are met; and 2. The withdrawal is otherwise consistent with applicable declared Water Shortage Orders in effect pursuant to Chapter 40E-21, F.A.C. Page 2 of 8 Application Number: 200122-5 Agenda Page 10 6. Withdrawal facilities: Groundwater - Existing: 3 - 8" X 50' X 250 GPM Wells Cased To 40 Feet 1 - 8" X 55' X 250 GPM Well Cased To 45 Feet Surface Water - Existing: 1 - 4" x 50 HP X 50 GPM Turbine Pump 5 - 6" x 75 HP X 800 GPM Turbine Pumps 7. The Permittee shall submit all data as required by the implementation schedule for each of the permit conditions to: SFWMD at www.sfwmd.gov/ePermitting, or Regulatory Support, 3301 Gun Club Road, West Palm Beach, FL 33406. 8. The Permittee must submit the appropriate application form incorporated by reference in Rule 40E-2.101, F.A.C., to the District prior to the permit expiration date in order to continue the use of water. 9. The Permittee shall secure a well construction permit prior to construction, repair, or abandonment of all wells, as described in Chapter 40E-3, F.A.C. 10. Prior to any withdrawals at the project, the Permittee shall provide the results of the calibration testing of the identified water accounting method(s) and equip all existing and proposed withdrawal facilities with approved water use accounting method(s) pursuant to Subsection 4.1.1 of the Applicant's Handbook for Water Use Permit Applications within the South Florida Water Management District. 11. Every five years from the date of last calibration, the Permittee shall submit re -calibration data for each withdrawal facility. 12. Monthly withdrawals for each withdrawal facility shall be reported to the District quarterly. The water accounting method and means of calibration shall be stated on each report. 13. If at any time there is an indication that the well casing, valves, or controls leak or have become inoperative, repairs or replacement shall be made to restore the system to an operating condition. Failure to make such repairs shall be cause for filling and abandoning the well, in accordance with procedures outlined in Chapter 40E-3, F.A.C. 14. Permittee must comply with the water conservation plan submitted pursuant to Subsection 2.3.2.E.1 of the Applicant's Handbook for Water Use Permit Applications within the South Florida Water Management District and described in the Staff Report. Page 3 of 8 Application Number: 200122-5 Agenda Page 11 15. Landscape irrigation shall be restricted to the hours and days described in Rule 40E-24.201, F.A.C., or alternative landscape irrigation conservation measures adopted by local government ordinance in accordance with Rule 40E-24.301, F.A.C. 16. The Permittee shall continue to investigate the feasibility of utilizing reclaimed water as an alternative water supply for this project. To this end, the Permittee, or its successor, shall provide the District with periodic reclaimed water feasibility reports, to be submitted at five (5) year intervals commencing 5 years from permit issuance and continuing through the duration of this water use permit. Such reclaimed water feasibility reports shall evaluate the feasibility of utilizing reclaimed water and specifically consider: 1) whether a suitable reclaimed water supply source is available and permitted; 2) whether reclaimed water supply lines are available at the property boundary in sufficient capacity to serve Permittee's needs; 3) whether the Permittee is capable of accessing the reclaimed water source through distribution lines; 4) whether use of reclaimed water is technically, environmentally, and economically feasible; and 5) whether use of reclaimed water would adversely affect requirements contained in Permittee's surface water drainage permit, if appropriate. 17. If reclaimed water becomes available prior to the expiration date of this permit, the Permittee shall apply for a modification of the water use permit to reflect that portion of the allocation which is to be provided for by reclaimed water. The permittee is required to request a permit modification when an agreement has been executed between both parties, the transmission lines are constructed to the project site, and the necessary on -site modifications and authorizations are obtained. 18. The Permittee shall submit to the District an updated "Summary of Groundwater (Well) or Surface Water (Pump or Culvert) Facilities" table ("Section IV - Sources of Water", Water Use Permit Application Form 1379) at least 30 days prior to a change in any facility status (e.g. installation, relocation, abandonment) to include all specifications of the well, pump or culvert (e.g. actual total and cased depths, pump manufacturer and model numbers, pump types, intake depths and type of meters, culvert type, length, cross-section, diameter, height, width, invert elevation, control device, and water use accounting method). 19. The amount of water used for irrigation replacement/recharge shall not exceed the amount of water withdrawn from the surface water sources(s) on a monthly basis (for example, there cannot be more water put into the lake than is pumped out of the lake). The replacement/recharge of groundwater into surface water is for water quality treatment or supplementation and not the artificial maintenance of lake levels. 20. The Permittee shall implement the following saline water intrusion monitoring program: Monthly sampling and analysis for chloride concentration at monitor wells MW-1 through MW-4; production wells 1, 2, 4, and 6; and the on -site lake (Pump Station) shall be submitted quarterly to District. If the chloride concentration of the on -site lake exceeds 200 mg/L, the Permittee shall contact the District to discuss ways to bring the chloride concentration in the on -site lake back Page 4 of 8 Application Number: 200122-5 Agenda Page 12 below this threshold. Additionally, groundwater elevations shall continue at the four monitor wells MW-I, MW-2, MW-3 and MW-4 shall be measured on a monthly basis and submitted to District on a quarterly basis. Page 5 of 8 Application Number: 200122-5 STANDARD PERMIT CONDITIONS Agenda Page 13 All water uses authorized by this permit shall be implemented as conditioned by this permit, including any documents incorporated by reference in a permit condition. The District may revoke this permit, in whole or in part, or take enforcement action, pursuant to Section 373.136 or 373.243, F.S., unless a permit modification has been obtained to address the noncompliance. The Permittee shall immediately notify the District in writing of any previously submitted material information that is later discovered to be inaccurate. 2. The Permittee is advised that this permit does not relieve any person from the requirement to obtain all necessary federal, state, local and special district authorizations. 3. The Permittee shall notify the District in writing within 30 days of any sale, transfer, or conveyance of ownership or any other loss of permitted legal control of the Project and/or related facilities from which the permitted consumptive use is made. Where Permittee's control of the land subject to the permit was demonstrated through a lease, the Permittee must either submit a new or modified lease showing that it continues to have legal control or documentation showing a transfer in control of the permitted system/project to the new landowner or new lessee. All transfers of ownership are subject to the requirements of Rule 40E-1.6107, F.A.C. Alternatively, the Permittee may surrender the consumptive use permit to the District, thereby relinquishing the right to conduct any activities under the permit. 4. Nothing in this permit should be construed to limit the authority of the District to declare a water shortage and issue orders pursuant to Chapter 373, F.S. In the event of a declared water shortage, the Permittee must adhere to the water shortage restrictions, as specified by the District. The Permittee is advised that during a water shortage, reports shall be submitted as required by District rule or order. The Permittee is advised that during a water shortage, pumpage, water levels, and water quality data shall be collected and submitted as required by District orders issued pursuant to Chapter 40E-21, F.A.C. 5. This permit does not convey to the Permittee any property rights or privileges other than those specified herein, nor relieve the permittee from complying with any applicable local government, state, or federal law, rule, or ordinance. 6. With advance notice to the Permittee, District staff with proper identification shall have permission to enter, inspect, observe, collect samples, and take measurements of permitted facilities to determine compliance with the permit conditions and permitted plans and specifications. The Permittee shall either accompany District staff onto the property or make provision for access onto the property. 7. A. The Permittee may seek modification of any term of an unexpired permit. The Permittee is advised that Section 373.239, F.S., and Rule 40E-2.331, F.A.C., are applicable to permit modifications. B. The Permittee shall notify the District in writing 30 days prior to any changes to the project that Page 6 of 8 Application Number: 200122-5 Agenda Page 14 could potentially alter the reasonable demand reflected in the permitted allocation. Such changes include, but are not limited to, change in irrigated acreage, crop type, irrigation system, large users agreements, or water treatment method. Permittee will be required to apply for a modification of the permit for any changes in permitted allocation. 8. If any condition of the permit is violated, the permit shall be subject to review and modification, enforcement action, or revocation pursuant to Chapter 373, F.S. 9. The Permittee shall mitigate interference with existing legal uses that was caused in whole or in part by the Permittee's withdrawals, consistent with the approved mitigation plan. As necessary to offset the interference, mitigation will include pumpage reduction, replacement of the impacted individual's equipment, relocation of wells, change in withdrawal source, or other means. Interference to an existing legal use is defined as an impact that occurs under hydrologic conditions equal to or less severe than a 1-in-10 year drought event that results in the: A. Inability to withdraw water consistent with provisions of the permit, such as when remedial structural or operational actions not materially authorized by existing permits must be taken to address the interference; or B. Change in the quality of water pursuant to primary State Drinking Water Standards to the extent that the water can no longer be used for its authorized purpose, or such change is imminent. 10. The Permittee shall mitigate harm to the natural resources caused by the Permittee's withdrawals, as determined through reference to the conditions for permit issuance. When harm occurs, or is imminent, the District will require the Permittee to modify withdrawal rates or mitigate the harm. Harm, as determined through reference to the conditions for permit issuance includes: A. Reduction in ground or surface water levels that results in harmful lateral movement of the fresh water/salt water interface, B. Reduction in water levels that harm the hydroperiod of wetlands, C. Significant reduction in water levels or hydroperiod in a naturally occurring water body such as a lake or pond, D. Harmful movement of contaminants in violation of state water quality standards, or E. Harm to the natural system including damage to habitat for rare or endangered species. 11. The Permittee shall mitigate harm to existing off -site land uses caused by the Permittee's withdrawals, as determined through reference to the conditions for permit issuance. When harm occurs, or is imminent, the District will require the Permittee to modify withdrawal rates or mitigate the harm. Harm as determined through reference to the conditions for permit issuance, includes: Page 7 of 8 Application Number: 200122-5 Agenda Page 15 A. Significant reduction in water levels on the property to the extent that the designed function of the water body and related surface water management improvements are damaged, not including aesthetic values. The designed function of a water body is identified in the original permit or other governmental authorization issued for the construction of the water body. In cases where a permit was not required, the designed function shall be determined based on the purpose for the original construction of the water body (e.g. fill for construction, mining, drainage canal, etc.) B. Damage to agriculture, including damage resulting from reduction in soil moisture resulting from consumptive use; or, C. Land collapse or subsidence caused by reduction in water levels associated with consumptive use. Page 8 of 8 Application Number: 200122-5 Agenda Page 16 NOTICE OF RIGHTS As required by Chapter 120, Florida Statutes, the following provides notice of the opportunities which may be available for administrative hearing pursuant to Sections 120.569 and 120.57, Florida Statutes, or judicial review pursuant to Section 120.68, Florida Statutes, when the substantial interests of a party are determined by an agency. Please note that this Notice of Rights is not intended to provide legal advice. Some of the legal proceedings detailed below may not be applicable or appropriate for your situation. You may wish to consult an attorney regarding your legal rights. RIGHT TO REQUEST ADMINISTRATIVE HEARING A person whose substantial interests are or may be affected by the South Florida Water Management District's (District) action has the right to request an administrative hearing on that action pursuant to Sections 120.569 and 120.57, Florida Statutes. Persons seeking a hearing on a District decision which affects or may affect their substantial interests shall file a petition for hearing in accordance with the filing instructions set forth herein within 21 days of receipt of written notice of the decision unless one of the following shorter time periods apply: (1) within 14 days of the notice of consolidated intent to grant or deny concurrently reviewed applications for environmental resource permits and use of sovereign submerged lands pursuant to Section 373.427, Florida Statutes; or (2) within 14 days of service of an Administrative Order pursuant to Section 373.119(1), Florida Statutes. "Receipt of written notice of agency decision" means receipt of written notice through mail, electronic mail, posting, or publication that the District has taken or intends to take final agency action. Any person who receives written notice of a District decision and fails to file a written request for hearing within the timeframe described above waives the right to request a hearing on that decision. If the District takes final agency action that materially differs from the noticed intended agency decision, persons who may be substantially affected shall, unless otherwise provided by law, have an additional point of entry pursuant to Rule 28-106.111, Florida Administrative Code. Any person to whom an emergency order is directed pursuant to Section 373.119(2), Florida Statutes, shall comply therewith immediately, but on petition to the board shall be afforded a hearing as soon as possible. A person may file a request for an extension of time for filing a petition. The District may grant the request for good cause. Requests for extension of time must be filed with the District prior to the deadline for filing a petition for hearing. Such requests for extension shall contain a certificate that the moving party has consulted with all other parties concerning the extension and whether the District and any other parties agree to or oppose the extension. A timely request for an extension of time shall toll the running of the time period for filing a petition until the request is acted upon. FILING INSTRUCTIONS A petition for administrative hearing must be filed with the Office of the District Clerk. Filings with the Office of the District Clerk may be made by mail, hand -delivery, or e-mail. Filings by facsimile will not be accepted. A petition for administrative hearing or other document is deemed filed upon receipt during normal business hours by the Office of the District Clerk at the District's headquarters in West Palm Beach, Florida. The District's normal business hours are 8:00 a.m. — 5:00 p.m., excluding weekends and District holidays. Any document received by the Office of the District Clerk after 5:00 p.m. shall be deemed filed as of 8:00 a.m. on the next regular business day. Additional filing instructions are as follows: • Filings by mail must be addressed to the Office of the District Clerk, 3301 Gun Club Road, West Palm Beach, Florida 33406. Rev. 1/16/20 Agenda Page 17 Filings by hand -delivery must be delivered to the Office of the District Clerk. Delivery of a petition to the District's security desk does not constitute filing. It will be necessary to request that the District's security officer contact the Office of the District Clerk. An employee of the District's Clerk's office will receive and process the petition. Filings by e-mail must be transmitted to the Office of the District Clerk at clerk(@sfwmd.gov. The filing date for a document transmitted by electronic mail shall be the date the Office of the District Clerk receives the complete document. INITIATION OF AN ADMINISTRATIVE HEARING Pursuant to Sections 120.54(5)(b)4. and 120.569(2)(c), Florida Statutes, and Rules 28-106.201 and 28- 106.301, Florida Administrative Code, initiation of an administrative hearing shall be made by written petition to the District in legible form and on 8 1/2 by 11 inch white paper. All petitions shall contain: Identification of the action being contested, including the permit number, application number, District file number or any other District identification number, if known. The name, address, any email address, any facsimile number, and telephone number of the petitioner, petitioner's attorney or qualified representative, if any. An explanation of how the petitioner's substantial interests will be affected by the agency determination. A statement of when and how the petitioner received notice of the District's decision. A statement of all disputed issues of material fact. If there are none, the petition must so indicate. A concise statement of the ultimate facts alleged, including the specific facts the petitioner contends warrant reversal or modification of the District's proposed action. A statement of the specific rules or statutes the petitioner contends require reversal or modification of the District's proposed action. If disputed issues of material fact exist, the statement must also include an explanation of how the alleged facts relate to the specific rules or statutes. A statement of the relief sought by the petitioner, stating precisely the action the petitioner wishes the District to take with respect to the District's proposed action. MEDIATION The procedures for pursuing mediation are set forth in Section 120.573, Florida Statutes, and Rules 28- 106.111 and 28-106.401—.405, Florida Administrative Code. The District is not proposing mediation for this agency action under Section 120.573, Florida Statutes, at this time. RIGHT TO SEEK JUDICIAL REVIEW Pursuant to Section 120.68, Florida Statutes, and in accordance with Florida Rule of Appellate Procedure 9.110, a party who is adversely affected by final District action may seek judicial review of the District's final decision by filing a notice of appeal with the Office of the District Clerk in accordance with the filing instructions set forth herein within 30 days of rendition of the order to be reviewed, and by filing a copy of the notice with the appropriate district court of appeals via the Florida Courts E-Filing Portal. Rev. 1 / 16/20 FINAL APPROVED BY EXECUTIVE DIRECTOR OjVel'0EfSjj5NEE FEBRUARY 24, 2020 WATER USE STAFF REPORT Application Number: 200122-5 Permit Number: 11-01711-W Proiect Name: CEDAR HAMMOCK GOLF AND COUNTRY CLUB Water Use Permit Status: RENEWAL Location: COLLIER COUNTY, S3/T50S/R26E Applicant's Name and CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT Address: C/O INFRAMARK, 5911 COUNTRY LAKES DRIVE FORT MYERS, FL 33905 Water Use Classification: Golf Course Landscape Total Serviced Acreage: 152.39 ( 69.86 acres of turf) ( 82.53 acres of turf) Sources: Groundwater from: Lower Tamiami Aquifer Surface Water from: On -site Lake(s) Authorized Allocation: Annual Allocation: 214.71 Million Gallons (MG) Maximum Monthly Allocation: 26.30 Million Gallons (MG) Existing Withdrawal Facilities - Groundwater Source: Lower Tamiami Aquifer 1 - 8" X 55' X 250 GPM Well Cased to 45 Feet 3 - 8" X 50' X 250 GPM Wells Cased to 40 Feet Existing Withdrawal Facilities - Surface Water Source: On -site Lake(s) 1 - 4" X 50 HP X 50 GPM Turbine Pump 5 - 6" X 75 HP X 800 GPM Turbine Pumps Page 1 of 15 Application Number: 200122-5 Agenda Page 19 Rated Capacity Source Status Code GPM MGM MGY Lower Tamiami Aquifer E 1,000 43.8 526 On -site Lake(s) E 4,050 177.3 2,129 Totals: 5,050 221.1 2,655 PURPOSE The purpose of this application is to renew Water Use Permit 11-01711-W for golf course irrigation of 69.86 acres of turf and the landscape irrigation of 82.53 acres of common areas. Withdrawals are from the on -site lakes with groundwater recharge from the Lower Tamiami aquifer (LTA). PROJECT DESCRIPTION Cedar Hammock Golf and Country Club (Project) is an existing 417-acre multi -family residential golf course community located in southern Collier County southwest of the intersection of County Road 951 and Davis Boulevard, as shown on Exhibits 1 through 3. In this application the Permittee is requesting golf course irrigation of 69.86 acres of turf and landscape irrigation of 82.53 acres of common areas. Withdrawals are from the on -site lake system via six existing surface water pumps (Master Pump Station P1 -6) with groundwater recharge from four existing LTA wells (1, 2, 4 and 6). This application for permit renewal requests no changes to the permitted withdrawal facilities, sources, irrigation allocations or limiting conditions. The facility locations are shown on Exhibit 2 and their specifications are detailed on Exhibits 3 and 4. Permit History: The permit was originally issued on June 10, 1999 for the irrigation of 152.39 acres of golf course and residential landscape. The Permit was renewed on February 28, 2011. On January 26, 2015, the permit was modified and renewed which removed wells 3 and 7 for chloride monitoring. This application for renewal was received timely. PROJECTED WATER USE DEMANDS The annual and maximum monthly allocations for the Project are calculated using the Modified Blaney-Criddle method as described in Section 2.3.1.E(2) of the Applicant's Handbook (AH) for Water Use Permit Applications within the South Florida Water Management District (District). Using this method, the annual and maximum month allocations for the Project (combined landscape and golf course) are 214.71 million gallons (MG) and 26.30 MG, respectively. A summary of allocations for each landuse is provided in Exhibit 5. IMPACT EVALUATION To ascertain that reasonable assurances were provided to support the conditions of permit issuance, Staff has reviewed monitor data from the Project, specifically, the historic pumpage reporting data that was collected from a calibrated surface water pump, pursuant to Subsection 3.1.1 of the AH. The review also consisted of the Page 2 of 15 Application Number: 200122-5 Agenda Page 20 IMPACT EVALUATION (CONTINUED) irrigated acreage, collected water level data form the lower Tamiami aquifer, and collected rainfall data from the Naples rainfall station. Staff has determined that the permitted irrigation withdrawals within the Project site have occurred during a 1-in-10 drought rainfall event. WATER RESOURCE IMPACT EVALUATION Water Resource Availability Lower Tamiami Aquifer The land surface elevation at the Project is approximately 10 feet National Geodetic Vertical Datum (NGVD). The top of the LTA occurs at an elevation of approximately - 39 feet NGVD (District Technical Publication WS-35) with the Maximum Developable Limit at approximately -19 feet NGVD beneath the Project. The historic groundwater elevation data collected on -site, presented in Exhibit 6, indicates that the LTA water level has an average dry season groundwater elevation of 3.0 feet NGVD (Exhibit 7). Therefore, the remaining head above the MDL is approximately 22.0 feet NGVD. This application is for the continuation of an existing, historical, permitted use of water with no change in source, withdrawal operations, demand, and no reported harm to water resource availability. Therefore, the potential for harm to occur to the water resource availability of the LTA as a result of the withdrawal of the recommended allocation is considered minimal. On -site Lake(s) The land surface elevation in the vicinity of the Project is approximately 10 feet National Geodetic Vertical Datum (NGVD). According to Environmental Resource Permit (ERP) 11-01683-P, the bottom of the on -site lakes are at an approximate elevation of -10.0 feet NGVD with a control elevation of 10.0 feet NGVD. The primary source of water supply is the on -site lake which is recharged with groundwater from the LTA (Special Condition 19). This application is for the continuation of an existing, historical, permitted use of water with no change in source, withdrawal operations, demand, and no reported harm to water resource availability. Therefore, the potential for harm to occur to the water resource availability of the on -site lakes as a result of the withdrawal of the recommended allocation is considered minimal. Existing Legal Users Lower Tamiami Aquifer The nearest existing legal users of the LTA are the ATM Dept and Naples Heritage Golf and Country Club and Vincent Acres (Water Use Permits 11-02787-W and 11- 00660-W respectively) located approximately 2,050 feet northwest and approximately 2,200 feet southwest to the nearest Project recharge LTA wells, respectively. This application is for the continuation of an existing permitted historical use of water with no changes in source or withdrawal operations, no increase in demand and no reported problems or harm to existing legal users. Therefore, the potential for harm to occur to existing legal users as a result of the withdrawal of the recommended allocation is considered minimal. Page 3 of 15 Application Number: 200122-5 Agenda Page 21 WATER RESOURCE IMPACT EVALUATION (CONTINUED) On -site Lake(s) The nearest existing legal user of the surface water is the Saddlebrook Village Apartments (Water Use Permit 11-01712-W) located approximately 2,700 feet northeast of the Project's pump station. The primary source of water supply is the on - site lake which is recharged with groundwater from the LTA (Special Condition 19). This application is for the continuation of an existing permitted historical use of water with no changes in source or withdrawal operations, no increase in demand and no reported problems or harm to existing legal users. Therefore, the potential for harm to occur to existing legal users as a result of the withdrawal of the recommended allocation is considered minimal. Existing Off Site Land Uses Lower Tamiami Aquifer Land uses that are dependent upon water being on or near land surface and that existed prior to this application are protected from harm. The Project is surrounded by golf courses and residential users, which also withdraw from on -site lakes. In addition, the LTA is separated from the water table aquifer, and surface water features, by a confining layer that is 15 to 30 feet thick in this area. This application is for the continuation of an existing permitted historical use of water with no changes in source or withdrawal operations, no increase in demand and no reported problems or harm to existing off site land uses. Therefore, pursuant to Section 3.6.2 of the AH, the use is not expected to result in significant reduction in water levels on the property of an existing off -site land use to the extent that: the designed function of a water body and related surface water management improvements are damaged (not including aesthetic values); or result in damage to agriculture, including damage resulting from reduction in soil moisture resulting from water use, or land collapse or subsidence caused by reduction in water levels associated with water use. On -site Lake(s) Land uses that are dependent upon water being on or near land surface and that existed prior to this application are protected from harm. The Permittee's parcel is surrounded by golf courses and residential users, which also withdraw from on -site lakes. The primary source of water supply is the on -site lake which is recharged with groundwater from the LTA (Special Condition 19). This application is for the continuation of an existing permitted historical use of water with no changes in source or withdrawal operations, no increase in demand and no reported problems or harm to existing off site land uses. Therefore, pursuant to Section 3.6.2 of the AH, the use is not expected to result in significant reduction in water levels on the property of an existing off -site land use to the extent that: the designed function of a water body and related surface water management improvements are damaged (not including aesthetic values); or result in damage to agriculture, including damage resulting from reduction in soil moisture resulting from water use, or land collapse or subsidence caused by reduction in water levels associated with water use. Page 4 of 15 Application Number: 200122-5 Agenda Page 22 WATER RESOURCE IMPACT EVALUATION (CONTINUED) Migration of Saline Water Lower Tamiami Aquifer The nearest source of surface saline water is Naples Bay located approximately five miles west of the Project. The LTA is separated from the water table aquifer, and surface water features, by a confining layer that is 15 to 30 feet thick in this area. Groundwater within the LTA is fresh to mildly brackish (less than 400 milligrams per liter (mg/L) chloride concentration]. On -site LTA chloride data collected indicates that the chloride concentration ranges from 50 to 350 mg/L (Exhibits 8A, 8B and 8C). Chloride concentrations have remained relatively stable since the Project was permitted in 1999, but the saline monitoring shall continue with monthly testing for chloride concentrations of the four LTA monitoring wells (MW-1 through MW-4), the four LTA production wells (1, 2, 4 and 6), and the on -site lake. The test results shall be submitted to the District on a quarterly basis. In addition, water levels shall continue to be monitored to determine the effect of the Project's withdrawals on the groundwater system. Based upon historical chloride data and the continuation of chloride monitoring, the potential for saline water intrusion or upconing to occur as a result of the withdrawal of the recommended allocation is considered minimal. On -site Lake(s) The nearest source of surface saline water is Naples Bay located approximately five miles west of the Project. Chloride concentrations from the on -site lakes typically range between 50 to 150 mg/L and have remained relatively stable since the Project was permitted in 1999 with no signs of increasing chloride concentrations. The Permittee shall continue the chloride monitoring plan that was previously permitted. If the chloride concentration in the on -site lakes exceeds 200 mg/L, the Permittee shall contact the District to discuss ways to bring the chloride concentration below this threshold. Based upon historical chloride data and the continuation of chloride monitoring, the potential for lateral saline water intrusion or saline water upconing to occur as a result of the withdrawal of the recommended allocation is considered minimal. Wetland Environments Lower Tamiami Aquifer Pursuant to ERP 11-01638-P, the Project contains 134 acres of wetlands and uplands that have been preserved and encumbered by a conservation easement. On - site wetlands are contiguous to off -site wetlands to the south, which are within the Naples Heritage Golf and Country Club (ERP 11-01101-S). On -site and off -site wetlands can generally be described as cypress and cypress -pine -cabbage palm habitats. As mentioned in Application 120907-8, on -site wetlands show signs of altered hydrology, which is most likely attributable to surrounding canals, roads, and other development, which are factors outside the Permittee's control. The Permittee has requested to remove the wetland monitoring condition from the water use permit. Wetland monitoring under the water use permit started in 2010 and concluded in 2015. The data in the reports do not indicate evidence of harm to the wetlands has occurred as a result of the water use. On February 5, 2019, District staff conducted a Page 5 of 15 Application Number: 200122-5 Agenda Page 23 WATER RESOURCE IMPACT EVALUATION (CONTINUED) preserve inspection. Based on the inspection, harm to the wetlands was not observed. On -site Lake(s) As stated above, the Project contains 134 acres of wetlands and uplands that have been preserved and encumbered by a conservation easement. On -site wetlands are contiguous to off -site wetlands to the south, which are within the Naples Heritage Golf and Country Club (ERP 11-01101-S). On -site and off -site wetlands can generally be described as cypress and cypress -pine -cabbage palm habitats. Irrigation water withdrawn from the on -site lakes is partially replaced with groundwater from the LTA. Based on the above information and the application of the narrative standard, the potential for harm to occur to the on -site wetlands as a result of the withdrawal of the recommended allocation is considered minimal. Sources of Pollution Lower Tamiami Aquifer The nearest identified potential pollution source to the Project is Southern Petro Holdings (Florida Department of Environmental Protection ID 8518131), which is located approximately 3,300 feet northeast of the Project. Southern Petro Holdings is undergoing remediation which would pull the potential pollution source away from the Project. The LTA is separated from the water table aquifer, where sources of pollution tend to occur, by a confining layer that is 15 to 30 feet thick in this area. This application is for the continuation of an existing permitted historical use of water with no changes in source or withdrawal operations, no increase in demand and no reported problems or harm to involving the migration of pollution. Therefore, the potential for movement of contaminants, if present, from known pollution sources as a result of the withdrawal of the recommended allocation is considered minimal. On -site Lake(s) As detailed above, the Southern Petro Holdings site is undergoing remediation which would pull the potential pollution source away from the Project. The primary source of water supply is the on -site lake which is recharged with groundwater from the LTA (Special Condition 19). This application is for the continuation of an existing permitted historical use of water with no changes in source or withdrawal operations, no increase in demand and no reported problems or harm to involving the migration of pollution. Therefore, the potential for movement of contaminants, if present, from known pollution sources as a result of the withdrawal of the recommended allocation is considered minimal. ADDITIONAL INFORMATION Regional Issues Maximum Developable Limits The LTA has a MDL set 20 feet above the top of the uppermost strata in the aquifer. The top of the aquifer is approximately -39 feet NGVD beneath the Project and the MDL occurs at -19 feet NGVD. As discussed in the Water Resource Availability Page 6 of 15 Application Number: 200122-5 Agenda Page 24 ADDITIONAL INFORMATION (CONTINUED) section of this staff report, withdrawal of the recommended allocation for this Project should not impact the MDL. Project Site Issues Legal Control and Land Use Records from the Collier County Property Appraiser demonstrate that the Permittee maintains legal control over the Project site. All withdrawal facilities are located within the Project boundary. The water allocation requested for golf course and landscape irrigation is compatible with the zoning and land use designation at the site (Subsection 2.1.4 of the AH). Water Conservation Plan The Project will utilize the water conservation methods as described in Exhibit 9, which include xeriscape (Florida Friendly plants) and state of the art distribution to control irrigation application areas, metering and compliance with all mandated irrigation water use rules and restrictions. The Project's Water Conservation Plan is in accordance with Subsection 2.3.2.E of the AH. Potential Use of Reclaimed Water The Permittee provided documentation from Collier County Public Utilities Department (Engineering and Project Management Division) that indicates reclaimed water is currently unavailable to serve the Project. Therefore, the use of reclaimed water is no technically feasible at this time (Subsection 2.2.4.B.2.b of the AH). Permit Duration The Permittee is requesting renewal of a permit with no increase in allocation or change in withdrawal facilities. Therefore, the recommended water use permit duration is 20 years, in accordance with Subsection 1.5.2.0 of the AH. ENVIRONMENTAL RESOURCE PERMIT STATUS: PERMITTED (No. 11-01683-P) RIGHT OF WAY PERMIT STATUS: Not Applicable Page 7 of 15 Application Number: 200122-5 Agenda Page 25 RECOMMENDATIONS Project Name: CEDAR HAMMOCK GOLF AND COUNTRY CLUB Application Number: 200122-5 Permit Number: 11-01711-W RECOMMENDATION The use of surface water from on -site lakes with recharge from the Lower Tamiami aquifer for golf course irrigation of 69.86 acres of turf using a sprinkler irrigation system and landscape irrigation of 82.53 acres using a sprinkler irrigation system with an annual allocation of 214.71 million gallons. STAFF EVALUATION REVIEWER: Matt Brosious, NRM Lisa J. Uliman, P.G., WU - L I t't, for Laura Layman, ,NRM Nicholas M. Vitani, P.G., WU W.VrER USE BUR -AU rHIEr : - Date: February 20, 2020 *'imo_nS_um'erland, P.G. Page 8 of 15 Application Number: 200122-5 Agenda Page 26 SPECIAL PERMIT CONDITIONS 1. This permit is issued to: CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT C/O I N FRAMARK 5911 COUNTRY LAKES DRIVE FORT MYERS, FL 33905 2. This permit shall expire on February 24, 2040. 3. Use classification is: Golf Course Irrigation Landscape Irrigation 4. Source classification is: Groundwater from. - Lower Tamiami Aquifer Surface Water from: On -site Lake(s) 5. Allocation: Total annual allocation is 214.71 million gallons (MG). (588,247 GPD) Total maximum monthly allocation is 26.30 million gallons (MG). These allocations represent the amount of water required to meet the water demands as a result of a rainfall deficit during a drought with the probability of recurring one year in ten. The Permittee shall not exceed these allocations in hydrologic conditions less than a 1-in-10 year drought event. Compliance with the annual allocation is based on the quantity withdrawn over a 12-month time period. Compliance with the maximum monthly allocation is based on the greatest quantity withdrawn in any single month. The annual allocation expressed in GPD or MGD is for informational purposes only. If the rainfall deficit is more severe than that expected to recur once every ten years, the withdrawals shall not exceed that amount necessary to continue to meet the reasonable -beneficial demands under such conditions, provided no harm to the water resources occur and: 1. All other conditions of the permit are met; and 2. The withdrawal is otherwise consistent with applicable declared Water Shortage Page 9 of 15 Application Number: 200122-5 Agenda Page 27 SPECIAL PERMIT CONDITIONS Orders in effect pursuant to Chapter 40E-21, F.A.C. 6. Withdrawal facilities. - Groundwater - Existing: 3 - 8" X 50' X 250 GPM Wells Cased To 40 Feet 1 - 8" X 55' X 250 GPM Well Cased To 45 Feet Surface Water - Existing: 1 - 4" x 50 HP X 50 GPM Turbine Pump 5 - 6" x 75 HP X 800 GPM Turbine Pumps 7. The Permittee shall submit all data as required by the implementation schedule for each of the permit conditions to: SFWMD at www.sfwmd.gov/ePermitting, or Regulatory Support, 3301 Gun Club Road, West Palm Beach, FL 33406. 8. The Permittee must submit the appropriate application form incorporated by reference in Rule 40E-2.101, F.A.C., to the District prior to the permit expiration date in order to continue the use of water. 9. The Permittee shall secure a well construction permit prior to construction, repair, or abandonment of all wells, as described in Chapter 40E-3, F.A.C. 10. Prior to any withdrawals at the project, the Permittee shall provide the results of the calibration testing of the identified water accounting method(s) and equip all existing and proposed withdrawal facilities with approved water use accounting method(s) pursuant to Subsection 4.1.1 of the Applicant's Handbook for Water Use Permit Applications within the South Florida Water Management District. 11. Every five years from the date of last calibration, the Permittee shall submit re - calibration data for each withdrawal facility. 12. Monthly withdrawals for each withdrawal facility shall be reported to the District quarterly. The water accounting method and means of calibration shall be stated on each report. 13. If at any time there is an indication that the well casing, valves, or controls leak or have become inoperative, repairs or replacement shall be made to restore the system to an operating condition. Failure to make such repairs shall be cause for filling and abandoning the well, in accordance with procedures outlined in Chapter 40E-3, F.A.C. Page 10 of 15 Application Number: 200122-5 Agenda Page 28 SPECIAL PERMIT CONDITIONS 14. Permittee must comply with the water conservation plan submitted pursuant tc Subsection 2.3.2.E.1 of the Applicant's Handbook for Water Use Permit Applications within the South Florida Water Management District and described in the Staff Report. 15. Landscape irrigation shall be restricted to the hours and days described in Rule 40E- 24.201, F.A.C., or alternative landscape irrigation conservation measures adopted by local government ordinance in accordance with Rule 40E-24.301, F.A.C. 16. The Permittee shall continue to investigate the feasibility of utilizing reclaimed water as an alternative water supply for this project. To this end, the Permittee, or its successor, shall provide the District with periodic reclaimed water feasibility reports, to be submitted at five (5) year intervals commencing 5 years from permit issuance and continuing through the duration of this water use permit. Such reclaimed water feasibility reports shall evaluate the feasibility of utilizing reclaimed water and specifically consider: 1) whether a suitable reclaimed water supply source is available and permitted; 2) whether reclaimed water supply lines are available at the property boundary in sufficient capacity to serve Permittee's needs; 3) whether the Permittee is capable of accessing the reclaimed water source through distribution lines; 4) whether use of reclaimed water is technically, environmentally, and economically feasible; and 5) whether use of reclaimed water would adversely affect requirements contained in Permittee's surface water drainage permit, if appropriate. 17. If reclaimed water becomes available prior to the expiration date of this permit, the Permittee shall apply for a modification of the water use permit to reflect that portion of the allocation which is to be provided for by reclaimed water. The permittee is required to request a permit modification when an agreement has been executed between both parties, the transmission lines are constructed to the project site, and the necessary on -site modifications and authorizations are obtained. 18. The Permittee shall submit to the District an updated "Summary of Groundwater (Well) or Surface Water (Pump or Culvert) Facilities" table ("Section IV - Sources of Water", Water Use Permit Application Form 1379) at least 30 days prior to a change in any facility status (e.g. installation, relocation, abandonment) to include all specifications of the well, pump or culvert (e.g. actual total and cased depths, pump manufacturer and model numbers, pump types, intake depths and type of meters, culvert type, length, cross-section, diameter, height, width, invert elevation, control device, and water use accounting method). 19. The amount of water used for irrigation replacement/recharge shall not exceed the amount of water withdrawn from the surface water sources(s) on a monthly basis (for example, there cannot be more water put into the lake than is pumped out of the lake). The replacement/recharge of groundwater into surface water is for water quality treatment or supplementation and not the artificial maintenance of lake levels. Page 11 of 15 Application Number: 200122-5 Agenda Page 29 SPECIAL PERMIT CONDITIONS 20. The Permittee shall implement the following saline water intrusion monitoring program. - Monthly sampling and analysis for chloride concentration at monitor wells MW-1 through MW-4; production wells 1, 2, 4, and 6; and the on -site lake (Pump Station) shall be submitted quarterly to District. If the chloride concentration of the on -site lake exceeds 200 mg/L, the Permittee shall contact the District to discuss ways to bring the chloride concentration in the on -site lake back below this threshold. Additionally, groundwater elevations shall continue at the four monitor wells MW-1, MW-2, MW-3 and MW-4 shall be measured on a monthly basis and submitted to District on a quarterly basis. Page 12 of 15 Application Number: 200122-5 Agenda Page 30 STANDARD PERMIT CONDITIONS 1. All water uses authorized by this permit shall be implemented as conditioned by this permit, including any documents incorporated by reference in a permit condition. The District may revoke this permit, in whole or in part, or take enforcement action, pursuant to Section 373.136 or 373.243, F.S., unless a permit modification has been obtained to address the noncompliance. The Permittee shall immediately notify the District in writing of any previously submitted material information that is later discovered to be inaccurate. 2. The Permittee is advised that this permit does not relieve any person from the requirement to obtain all necessary federal, state, local and special district authorizations. 3. The Permittee shall notify the District in writing within 30 days of any sale, transfer, or conveyance of ownership or any other loss of permitted legal control of the Project and/or related facilities from which the permitted consumptive use is made. Where Permittee's control of the land subject to the permit was demonstrated through a lease, the Permittee must either submit a new or modified lease showing that it continues to have legal control or documentation showing a transfer in control of the permitted system/project to the new landowner or new lessee. All transfers of ownership are subject to the requirements of Rule 40E-1.6107, F.A.C. Alternatively, the Permittee may surrender the consumptive use permit to the District, thereby relinquishing the right to conduct any activities under the permit. 4. Nothing in this permit should be construed to limit the authority of the District to declare a water shortage and issue orders pursuant to Chapter 373, F.S. In the event of a declared water shortage, the Permittee must adhere to the water shortage restrictions, as specified by the District. The Permittee is advised that during a water shortage, reports shall be submitted as required by District rule or order. The Permittee is advised that during a water shortage, pumpage, water levels, and water quality data shall be collected and submitted as required by District orders issued pursuant to Chapter 40E-21, F.A.C. 5. This permit does not convey to the Permittee any property rights or privileges other than those specified herein, nor relieve the permittee from complying with any applicable local government, state, or federal law, rule, or ordinance. 6. With advance notice to the Permittee, District staff with proper identification shall have permission to enter, inspect, observe, collect samples, and take measurements of permitted facilities to determine compliance with the permit conditions and permitted plans and specifications. The Permittee shall either accompany District staff onto the property or make provision for access onto the property. Page 13 of 15 Application Number: 200122-5 Agenda Page 31 7. A. The Permittee may seek modification of any term of an unexpired permit. The Permittee is advised that Section 373.239, F.S., and Rule 40E-2.331, F.A.C., are applicable to permit modifications. B. The Permittee shall notify the District in writing 30 days prior to any changes to the project that could potentially alter the reasonable demand reflected in the permitted allocation. Such changes include, but are not limited to, change in irrigated acreage, crop type, irrigation system, large users agreements, or water treatment method. Permittee will be required to apply for a modification of the permit for any changes in permitted allocation. 8. If any condition of the permit is violated, the permit shall be subject to review and modification, enforcement action, or revocation pursuant to Chapter 373, F.S. 9. The Permittee shall mitigate interference with existing legal uses that was caused in whole or in part by the Permittee's withdrawals, consistent with the approved mitigation plan. As necessary to offset the interference, mitigation will include pumpage reduction, replacement of the impacted individual's equipment, relocation of wells, change in withdrawal source, or other means. Interference to an existing legal use is defined as an impact that occurs under hydrologic conditions equal to or less severe than a 1-in-10 year drought event that results in the: A. Inability to withdraw water consistent with provisions of the permit, such as when remedial structural or operational actions not materially authorized by existing permits must be taken to address the interference; or B. Change in the quality of water pursuant to primary State Drinking Water Standards to the extent that the water can no longer be used for its authorized purpose, or such change is imminent. 10. The Permittee shall mitigate harm to the natural resources caused by the Permittee's withdrawals, as determined through reference to the conditions for permit issuance. When harm occurs, or is imminent, the District will require the Permittee to modify withdrawal rates or mitigate the harm. Harm, as determined through reference to the conditions for permit issuance includes: A. Reduction in ground or surface water levels that results in harmful lateral movement of the fresh water/salt water interface, B. Reduction in water levels that harm the hydroperiod of wetlands, C. Significant reduction in water levels or hydroperiod in a naturally occurring water body such as a lake or pond, Page 14 of 15 Application Number: 200122-5 Agenda Page 32 D. Harmful movement of contaminants in violation of state water quality standards, or E. Harm to the natural system including damage to habitat for rare or endangered species. 11. The Permittee shall mitigate harm to existing off -site land uses caused by the Permittee's withdrawals, as determined through reference to the conditions for permit issuance. When harm occurs, or is imminent, the District will require the Permittee to modify withdrawal rates or mitigate the harm. Harm as determined through reference to the conditions for permit issuance, includes: A. Significant reduction in water levels on the property to the extent that the designed function of the water body and related surface water management improvements are damaged, not including aesthetic values. The designed function of a water body is identified in the original permit or other governmental authorization issued for the construction of the water body. In cases where a permit was not required, the designed function shall be determined based on the purpose for the original construction of the water body (e.g. fill for construction, mining, drainage canal, etc.) B. Damage to agriculture, including damage resulting from reduction in soil moisture resulting from consumptive use; or, C. Land collapse or subsidence caused by reduction in water levels associated with consumptive use. Page 15 of 15 Application Number: 200122-5 1� 1*122- ,x COLLIER COUNTY, FLORIDA Application No: 200122-5 Permit No: 11-01711-W Sec 3 / Twp 50 / Rge 26 Agenda Page 33 1 50 T51 T 52 T 53 N A Map Date: 2020-02-18 Project Name: CEDAR HAMMOCK GOLF AND COUNTRY CLUB 0 5 10 Miles Exhibit No: 1 4 •:� � �'rj; P'a"IV�F'A � d � ----- — - a � :�' � �I 35 i f� !" ;:• ia#Yn,RADIO RD ~ _ .a --,. _ _y '.• .. sw .+�� « ,: ! •" ` RADIO RD RAD IO.Rpa F.,T,5,77 ✓L �iJ a tom" ' _ c r• _ V� 1 • 7. M 1 C84 r at PUMP STATION ' ' 7� bf,,��.MMp7��yy..IIdSdal air � � MW-4 y MW-3 6 4� i it 4 ApMY 4 r r , 0 i• L6; �I J 7. ` •' f I U F . M D Ge • pa ,ia Services COLLIER COUNTY, FLORIDA y Application PUMP ♦ WELL Map Date: 2020-02-18 Project Application No: 200122-5 Permit No: 11-01711-W Sec 3 / Twp 50 / Rge 26 Project Name: CEDAR HAMMOCK GOLF AND COUNTRY CLUB 0 900 1,800 Feet Exhibit No: 3 J N N C O N L 4) E 3 Z C O R U O. Q .iE F- N Z Q (6 r N N U rn M o o F- J > (0 M 'C C 3 7 (O > LO O O d (O O O N W V (O ID 0-Z O N Q V O ZO 2 J Q .E Z Q N O M F N C J W (O N M C O C O C w O '] LO N W 7 at d Z O Q 7 (O Z J 07 Q N F (6 C (d Z N Q C E N O) O) CD O_ U F- o a (`no coo o E 0) CL 3 '3 ULn Ln D (n LO o Cl) (D co W o0 l0 V O O d F- M N N Q (D LL d = d' J Q F- c : E Q E @ CD a) U N � O U ~ M C NO (O O CD 3) O- j M } W N ut O O d F- M N N Q 'Q (o LL d = Q' J Q � E (O N Cl) N N W e0 LL09 V O O d F- M CD N N Q U a Q t` (n 'It O N 0 (O N N 3 LL E d i E CC))~ O rnn = ca ca `m.3 J CT Q N Z N m O 6 m C UQ o L (0 CD_ U N d (0 C) E rn w 3 '� o M W CDo CD LO CD CN o CL e0 (f) O O a. F- M N N Q (O LL d = Q' J Q N U > C_ 0- .-. Z _ O O m OCL ECL 2 °/ r a d LL W> in m r rn rn Z o O a a d rn C 3 y C Gl C N O >� L Gi ? m U J a)W N Z C w 7 y O Li _ G 0 a O. O. CL A 3 N w O IC CL m J d X O M LL F- N = O N 00/ t01 N « 7 Z 2 LL W R. O H U m LL U (n 3 0_ 7 a 7 lL s lL 7 0_ r a y LL LL Q j 3 Q Page 1 of 2 Exhibit NO: 4 IF m Q 1 N N 0 0 N L E Z C O IQ V Q Q Q F M m ¢ rn U O LO o o C C >� >� C 1 N W U) U] IL O ¢ IT (D Z J Q ¢ 6 ao U m co o ~ m M co J N w v v v a z O ¢ v o z �¢ Ocm Z IC :� 0 p NO w w O > rT. O O C is E C O 7 y t C y C y W> N R 'O COi L w F Z v_ a E a a+ W v O n J a a� O w r c v OI (0 Gl 0 C N ~ ? m V — J V W Z C m 7 GI IL O > _ O G a C C G (0 fn w E An.O N O R J d X d O O U U. F 7 7 3 lL IL 3 N (n IL IL U w O C' Z m LL W H U LL In d LL LL I1 } a Q 7 Q Page 2 of 2 Exhibit No: 4 a m e q k C14 .0 E z q k El z $ 0 e \ \ z < $ 5 \ E \ 2 ¢ = 9 0- I a f a % E» E $ E C R E a % / / 2 2 < / \ LL 2 \ E # z 9 _ z 0 e \ \ \ z < $ j 3 @ \ 2 > / = 9 I� f a)$ E» E # o I w 3 R E cu 7 \ / ƒ E / e G � z 9 < / 2 ƒ g _ / z /0 e ¥ z m & m m C c < / q 2 a)c > / ® I a_ # a © E 2 o I # ƒ \} i E/ 0 2% z 9 <\\ k a / z \ \ e z � j co U) a) / c= ¢ = w I a = S CO U \ / \ / a- 3 / t ¥ § I R m\ <-t w S 2 # E I I e o z 9 m _ \ z � \ e \ \ z < 2 cli / \\ 2> a)= 9 $ 0 I= D [ \ \ \ 3 / f ¥ & I / E </ S g c # E E u@ e z 9 m _ / z / 0 e < # z 6 / U) 6 e \m o» c _ G i 2\ E m a E E \ o * E / i / 2 % < w o U $ ƒ ƒ 7@ L 0 z 9 _ \ IL � 0 ® > 0 o 2 0.E z%Cc f CL 0 CL J \ §k§ \ = o e a v z %� 2 3 § ° ■ P e o { a a) C a 0. � \ % � � 0 § ° E E CL 7 E E E E o > c 0 a 2 S a 2 k 2 U- U- a z 2 u- w a a a/ w 2 <� J $ Exhibit No: 5 Pagel 0 1 Calculations Of Irrigation Requirements Page 1 APPLICATION NUMBER: 200122-5 Agenda Page 39 RAINFALL STATION: Naples 'ROP: Turf IRRIGATION SYSTEM: Sprinkler SOIL TYPE: 0.4 PARCEL ACREAGE: 69.86 PARCEL NAME: CEDAR HAMMOCK GOLF, LAND USE: Golf Course IRR. MULTIPLIER: 1.3 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL MEAN RAINFALL 1.88 1.93 0.96 2.05 4.42 8.17 8.36 8.18 8.69 4.09 1.56 1.32 51.61 EVAPOTRANSPIRATION 1.93 2.21 3.76 5.09 6.66 7.44 7.88 7.51 6.47 5.00 3.22 2.26 59.43 AVG. EFFECTIVE RAIN 0.77 0.80 0.45 0.99 2.14 3.78 3.95 3.79 3.77 1.82 0.70 0.56 23.52 DROUGHT RAINFALL 0.64 0.66 0.37 0.82 1.77 3.13 3.28 3.15 3.13 1.51 0.58 0.47 19.51 AVERAGE IRRIGATION 1.16 1.41 3.31 4.10 4.52 3.66 3.93 3.72 2.70 3.18 2.52 1.70 35.91 DROUGHT IRRIGATION 1.29 1.55 3.39 4.27 4.89 4.31 4.60 4.36 3.34 3.49 2.64 1.79 39.92 ANNUAL SUPPLEMENTAL CROP REQUIREMENT: 39.92 INCHES ANNUAL SUPPLEMENTAL CROP WATER USE: 39.92 IN X 69.86 AC X 1.3 X 0.02715 MG/AC-IN = 98.43MG MAXIMUM MONTHLY SUPPLEMENTAL CROP REQUIREMENT: 4.89 INCHES MAXIMUM MONTHLY SUPPLEMENTAL CROP WATER USE: 4.89 IN X 69.86 AC X 1.3 X 0.02715 MG/AC-IN = 12.06 MG Page 1 of Exhibit No: 6 Calculations Of Irrigation Requirements Page 2 APPLICATION NUMBER: 200122-5 Agenda Page 40 RAINFALL STATION: Naples 'ROP: Turf IRRIGATION SYSTEM: Sprinkler SOIL TYPE: 0.4 PARCEL ACREAGE: 82.53 PARCEL NAME: CEDAR HAMMOCK GOLF, LAND USE: Landscape IRR. MULTIPLIER: 1.3 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TOTAL MEAN RAINFALL 1.88 1.93 0.96 2.05 4.42 8.17 8.36 8.18 8.69 4.09 1.56 1.32 51.61 EVAPOTRANSPIRATION 1.93 2.21 3.76 5.09 6.66 7.44 7.88 7.51 6.47 5.00 3.22 2.26 59.43 AVG. EFFECTIVE RAIN 0.77 0.80 0.45 0.99 2.14 3.78 3.95 3.79 3.77 1.82 0.70 0.56 23.52 DROUGHT RAINFALL 0.64 0.66 0.37 0.82 1.77 3.13 3.28 3.15 3.13 1.51 0.58 0.47 19.51 AVERAGE IRRIGATION 1.16 1.41 3.31 4.10 4.52 3.66 3.93 3.72 2.70 3.18 2.52 1.70 35.91 DROUGHT IRRIGATION 1.29 1.55 3.39 4.27 4.89 4.31 4.60 4.36 3.34 3.49 2.64 1.79 39.92 ANNUAL SUPPLEMENTAL CROP REQUIREMENT: 39.92 INCHES ANNUAL SUPPLEMENTAL CROP WATER USE: 39.92 IN X 82.53 AC X 1.3 X 0.02715 MG/AC-IN = 116.28MG MAXIMUM MONTHLY SUPPLEMENTAL CROP REQUIREMENT: 4.89 INCHES MAXIMUM MONTHLY SUPPLEMENTAL CROP WATER USE: 4.89 IN X 82.53 AC X 1.3 X 0.02715 MG/AC-IN = 14.24 MG TOTAL ANNUAL DEMAND: 214.71 MG TOTAL MAXIMUM MONTHLY DEMAND: 26.30 MG Page 2 of Exhibit No: 6 wl m J U ry H Z D Q U Q LL J (, U 0 ry W U N E m Z i� m a ti 0 U.) E C7 CD n v H U 7 0 7� 3 N 7 9> O> Z O> O> O} C.7J1 6J� 6J� 63 I ' I 0 LD G U7 C7 U3 0i (6 v of laaj N N m a cu N Q m D I C) ry f- Z D (_J 0 Cl Q LL J C) C7 v U LY 5 rL 7- 2 CY Q C] w C) o` oo 0 m aY m v O O O O v l'N'Y Cam"? O O O C. 0 Cl) V aJ 1T co aa) Q m J Z U C. 0 z Q LL .J 0 i U C) S ry Q O W U ar E m Z ; ar L1 O C5 C? E It ar IZ 0 o v o 0 Ju W m z . C L . C U U Ci U O O O O C7 4A O U7 O m N C'J SWI?Jblll!I J O Cl I n 0 0 O N O s�uea6i��iw Agenda Page 45 CEDAR HAMMOCK GOLF AND COUNTRY CLUB WATER CONSERVATION PLAN Water conservation methods for the Cedar Hammock project includes the use of xeriscape plantings, the installation and use of state-of-the-art distribution to control irrigation application areas, metering of water use, and compliance with all mandated irrigation water use rules and restrictions. Xeriscape landscaping has been utilized to the greatest extent possible in the common areas. Individual homeowners are also encouraged to utilize xeriscape principals on their home sites whenever possible. Water conservation and conservation techniques are also stressed to the individual homeowners through brochures and public awareness campaigns. An ongoing program of maintenance and repair on the water distribution and irrigation systems, including a system -wide survey is conducted at least once per year that includes monitoring flow rates and system pressures to detect leaks and clogs; routine cleaning of system components (nozzles, valves, filters, meters, etc.); checking controllers or timers for accurate operation; and monitoring meters for unusually high or low readings. An irrigation schedule that maximizes the efficiency of delivering the correct quantity of water to the root zone at the time it is needed is utilized. This includes varying the irrigation schedule (time and duration) to accommodate rainy and dry seasons, adjustments for rainy versus dry and normal rainfall years, use of rain sensors, and reducing irrigation during dormant months. Frequent mowing practices are in place to keep turf at an optimum constant height to provide a dense canopy to retain soil moisture by shading. A program to reduce or eliminate irrigation runoff by monitoring irrigation duration so that only the water necessary for plant growth is used which avoids irrigation runoff to paved areas. Triangular and directional sprinkler head systems are used to maximize irrigation efficiency. Metering of all water usage is undertaken to insure compliance with all permitted allocations and mandated watering restrictions. All withdrawal facilities are equipped with calibrated water use accounting devises. The project uses Florida -friendly landscape principles and components consistent with Section 373.185, F.S. 36. Irrigation will comply with 40E-24 F.A.C., Mandatory Year -Round Landscape Irrigation Measures for Lee, Collier, and Charlotte Counties. 200122-5 Exhibit 9 Water Conservation Agenda Page 46 Requirement by Permit Condition Report App No: 200122-5 Permit No: 11-01711-W Project Name: CEDAR HAMMOCK GOLF AND COUNTRY CLUB Permit Condition No: 11 Permit Condition Code: WUSTD021-2 Facility Name Requirement Name Col Freq Sub Freq Due Date WELL - 1 Calibration report for WELL 1 Every Five Years Every Five Years 31-OCT-2022 WELL - 2 Calibration report for WELL 2 Every Five Years Every Five Years 31-OCT-2022 WELL - 4 Calibration report for WELL 4 Every Five Years Every Five Years 30-NOV-2022 WELL - 6 Calibration report for WELL 6 Every Five Years Every Five Years 30-NOV-2022 Pump Station 1 Calibration report for FACILITY Every Five Years Every Five Years 31-OCT-2022 GROUP Pump Station 1 Permit Condition No: 12 Permit Condition Code: WUSTD022-2 Facility Name Requirement Name Col Freq Sub Freq Due Date WELL - 1 Monthly withdrawal for WELL 1 Monthly Quarterly 30-APR-2020 WELL - 2 Monthly withdrawal for WELL 2 Monthly Quarterly 30-APR-2020 WELL - 4 Monthly withdrawal for WELL 4 Monthly Quarterly 30-APR-2020 WELL - 6 Monthly withdrawal for WELL 6 Monthly Quarterly 30-APR-2020 Pump Station 1 Monthly withdrawal for FACILITY Monthly Quarterly 30-APR-2020 GROUP Pump Station 1 Permit Condition No: 16 Permit Condition Code: WURWFO04-1 Facility Name Requirement Name Col Freq Sub Freq Due Date PERMIT 5-Year reclaimed water feasibility Every Five Years Every Five Years 30-APR-2025 report for PERMIT Permit Condition No: 20 Permit Condition Code: WUSLT001-2 Facility Name Requirement Name Col Freq Sub Freq Due Date WELL - 1 Chloride for Well 1 Monthly Quarterly 30-APR-2020 WELL - 2 Chloride for Well 2 Monthly Quarterly 30-APR-2020 WELL - 4 Chloride for Well 4 Monthly Quarterly 30-APR-2020 WELL - 6 Chloride for Well 6 Monthly Quarterly 30-APR-2020 WELL - MW-1 Chloride for WELL MW-1 Monthly Quarterly 30-APR-2020 WELL - MW-2 Chloride for WELL MW-2 Monthly Quarterly 30-APR-2020 WELL - MW-3 Chloride for WELL MW-3 Monthly Quarterly 30-APR-2020 WELL - MW-4 Chloride for WELL MW-4 Monthly Quarterly 30-APR-2020 Pump Station 1 Chloride for FACILITY GROUP Monthly Quarterly 30-APR-2020 Pump Station 1 WELL - MW-1 Ground Water Level for Well MW- Monthly Quarterly 30-APR-2020 1 WELL - MW-2 Ground Water Level for Well MW- Monthly Quarterly 30-APR-2020 2 WELL - MW-3 Ground Water Level for Well MW- Monthly Quarterly 30-APR-2020 3 WELL - MW-4 Ground Water Level for Well MW- Monthly Quarterly 30-APR-2020 4 Page 1 of 1 Exhibit No: 10 STAFF REPORT DISTRIBUTION LIST CEDAR HAMMOCK GOLF AND COUNTRY CLUB Application No: 200122-5 Permit No: 11-01711-W INTERNAL DISTRIBUTION X Lisa J. Ullman, P.G. Agenda Page 47 EXTERNAL DISTRIBUTION X Permittee - Cedar Hammock Community Development District X Agent - Cardno Inc GOVERNMENT AGENCIES X Engineer, City of Naples OTHER INTERESTED PARTIES X CEI/Kensington X Collier County Transportation X Patrick Dorbad Exhibit No:11 00 a 0 a c Q r O N n LL CL N E U �3a p_ L d �+ O Ri U ++ o �j d 0 O t U � � m O E J c 0 � N w � j Cy E E 0 0 E 0 O Q 0 H 0 U �N ❑ c 0000 O CO a)'n N Q M 0) C V (0 O Cl) N f6 0 J L 0> w a� m (0 U N (SS cu D 00 M '0 CO O O N E LL j X @ 0 a o w co 0 w N cn Q N Of m U_ J U U) }s z w > D 2 Q d ❑ U JO cn ❑ W Z > Y Q Q Q _l LL 0 ? j o 2 U U U 0)E M M 0 O J LL U Y Y u) w 00 — E Q U r = O Y X Of w ; ca _ o a Q a } c @� 0 _ ()f ofLU M of LL Z O LL N N 0 -0 (D W 0 O- N O z 6 c E E U Z Z o U � X m � . E❑ Q) N 0 C — c6 O � d� `2 Q .T. U L a E w � � J ar �_ m U 0 O L N i rn c C 0 O v U Q t 0o R d L c } t 0 M o M o 0 _ V m CO N M v N M E E o 0 0 0 o Z M co M co 0 U) Q E [L d D O C� d } 'I (D w Z J J J J J V J J J J E o 0 0 0 0 Q Q cu cu ca cu cu Ri Rs Rs cu Rs -0 _0 -a 0 •0 � r s L -r- T T T T T L L L :E L C C C C C E 0 LL CL E U c 0 a� a O m E z ai 0 N cu m U) 0 co O z O 2 O 00 co FD L 0 a) m d CEDAR HAMMOCK Community Development District Annual Operating and Debt Service Budget Fiscal Year 2021 Approved Tentative Budget (Meeting 3/9120, Rev. 3) Prepared by: (61NFRANIARK lNf RASTRVC TYRE MANAGEMENT 5ERVICES CEDAR HAMMOCK Community Development District Table of Contents Page OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balances ................................... 1 - 2 BudgetNarrative......................................................................................................... 3-6 Bulkhead/Bridge Restoration Fund Summary of Revenues, Expenditures and Changes in Fund Balances ................................... 7 BudgetNarrative......................................................................................................... 8 Exhibit A - Allocation of Fund Balances............................................................................ 9 SUPPORTING BUDGET SCHEDULES 2020-2021 Non -Ad Valorem Assessment Summary............................................................. 10 CEDAR HAMMOCK Community Development District Budget Overview Fiscal Year 2021 CEDAR HAMMOCK Community Development District Operating Budget Fiscal Year 2021 CEDAR HAMMOCK Community Development District General Fund .................... Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2021 Approved Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU JAN- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2018 FY 2019 FY 2020 DEC-2019 SEP-2020 FY 2020 FY 2021 REVENUES Interest - Investments $ 9,400 $ 17,191 $ 10,088 $ 4,660 13,980 18,640 10,088 Hurricane Irma FEMA Refund - $ 5,316 - $ 1,082 - - - Interest - Tax Collector 16.00 188 - - - - - Special Assmnts- Tax Collector 379,525 379,523 158,454 139,175 19,279 158,454 299,007 Special Assmnts - Other - - 281,622 248,921 32,701 281,622 - Special Assmnts- Discounts (14,175) (13,901) (17,603) (15,386) (2,079) (17,465) (11,960) Other Miscellaneous Revenus - 9,281 - - - - TOTAL REVENUES 374,766 397,598 432,561 378,452 63,881 441,251 297,135 EXPENDITURES Administrative ProfServ-Engineering 19,768 38,061 30,000 13,525 40,575 54,100 30,000 ProfServ-Legal Services 1,593 14,201 4,249 1,711 5,133 6,844 4,249 ProfServ-Mgmt Consulting Sery 37,286 41,498 39,555 10,326 30,978 41,304 40,742 ProfServ-Property Appraiser 4,195 5,693 6,601 2,132 289 2,421 4,485 ProfServ-Special Assessment 2,855 7,941 3,029 13,029 - 13,029 8,938 ProfServ-Web Site Maintenance 637 656 676 113 563 676 696 Auditing Services 5,000 4,400 5,000 - 5,000 5,000 5,000 Postage and Freight 549 2,843 900 142 1,700 1,842 900 Insurance - General Liability 7,235 7,000 7,700 7,200 - 7,200 7,920 Printing and Binding 2,310 1,252 2,379 161 1,620 1,781 2,000 Legal Advertising 2,181 6,629 2,394 1,057 3,171 4,228 3,000 Misc-Bank Charges 653 380 700 - 700 700 700 Misc-Assessmnt Collection Cost (1,019) 3,540 8,802 7,454 386 7,840 5,980 Misc-Web Hosting 47 239 246 1,366 1,164 2,530 1,799 Office Supplies 33 28 400 - 100 100 100 Annual District Filing Fee 175 175 175 175 - 175 175 Total Administrative 83,498 134,536 112,806 58,391 91,379 149,769 116,683 Field ProfServ-Field Management 1,494 5,008 1,585 3,209 5,727 8,936 1,633 Contracts -Water Mgmt Services 7,200 7,200 7,200 1,800 5,400 7,200 7,200 Utility - Cameras 1,160 1,299 1,268 324 944 1,268 1,268 Electricity - Wells 4,324 2,190 3,000 1,181 3,543 4,724 4,866 Electricity - Aerator 1,598 1,358 2,000 614 1,386 2,000 2,000 R&M - Lake 2,167 3,113 3,000 - 3,000 3,000 3,000 R&M - Plant Replacement - 788 3,015 3,015 3,015 3,015 R&M - Bridges - 8,000 - 8,000 8,000 5,000 R&M - Bulkheads - 8,000 8,000 4,000 4,000 8,000 5,000 M i sc-Contingency 15,966 14,421 12,243 1,600 10,643 12,243 17,470 Capital Outlay - 12,015 9,944 - - - - Total Field 33,909 55,392 59,255 12,728 45,658 58,386 50,451 TOTAL EXPENDITURES 117,407 189,928 172,061 71,119 137,036 208,155 167,135 Annual Operating Budget Fiscal Year 2021 Page 1 CEDAR HAMMOCK Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2021 Approved Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU JAN- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2018 FY 2019 FY 2020 DEC-2019 SEP-2020 FY 2020 FY 2021 Reserve - Bridges 28,840 22,064 35,000 - 154,036 154,036 10,000 Reserve -Bulkheads 15,412 94,673 95,500 26,101 425,009 451,110 10,000 Reserve - Lakes 12,400 - 25,000 5,000 67,153 72,153 10,000 Reserve - Roadways 32,141 - 105,000 - 105,000 105,000 100,000 Total Reserves 88,793 116,737 260,500 31,101 751,198 782,299 130,000 TOTAL EXPENDITURES & RESERVES 206,200 306,665 432,561 102,220 888,234 990,454 297,135 Excess (deficiency) of revenues Over (under) expenditures 168,566 90,933 - 276,232 (824,353) (549,203) - OTHER FINANCING SOURCES (USES) TOTAL OTHER SOURCES USES $ - - - Net change in fund balance FUND BALANCE, BEGINNING FUND BALANCE, ENDING Annual Operating Budget Fiscal Year 2021 168,566 609,904 90,933 276,232 (824,353) (549,203) 784,458 875,391 875,391 875,391 326,188 $ 784,458 $ 875,391 $ 875,391 $ 1,151,623 $ (824,353) $ 326,188 $ 326,188 Page 2 CEDAR HAMMOCK Community Development District General Fund Budget Narrative Fiscal Year 2021 REVENUES Interest Investments The District earns interest on the monthly average collected balance for their operating accounts, money market accounts and certificates of deposits. Special Assessments - Tax Collector The District will levy a Non -Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments - Discounts Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative Prof Service - Engineering The District's engineer will be providing general engineering services to the District, i.e., attendance and preparation for monthly board meetings, review invoices, etc. Prof Service - Legal Services The District's legal counsel will be providing general legal services to the District, i.e., attendance & preparation for monthly meetings, review operating & maintenance contracts, etc. Prof Service - Management Consulting Sery The District receives Management, Accounting and Administrative services as part of a Management Agreement with Inframark Infrastructure Management Services. These services are further outlined in Exhibit "A" of the Management Agreement. Prof Service - Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The budget for property appraiser costs was based on 1.5% of gross assessments. Annual Operating Budget Fiscal Year 2021 Page 3 CEDAR HAMMOCK Community Development District General Fund Budget Narrative Fiscal Year 2021 EXPENDITURES Administrative (cont'd) Prof Service - Special Assessment The District's Collection Agent will be providing financials services which include the collection of prepaid assessments, maintenance of District's assessment roll and levying the annual operating and maintenance assessments. Prof Service — Web Site Maintenance Inframark Infrastructure Management Services oversees the District's email accounts and provides assistance to Campus Suite regarding the website as necessary. Auditing Services The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. Postage and Freight Mailing of agenda packages, overnight deliveries, correspondence, etc. Insurance - General Liability The District's General Liability & Public Officials Liability Insurance policy is with The Florida League of Cities, Inc. The Florida League of Cities, Inc. specializes in providing insurance coverage to governmental agencies. Printing & Binding Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc. Legal Advertising The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation. Misc - Bank Charges Bank analysis fees that are incurred during the year. Misc-Assessment Collection Costs The District reimburses the Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The budget for collection costs was based on a maximum of 2% of the anticipated assessment collections. Annual Operating Budget Fiscal Year 2021 Page 4 CEDAR HAMMOCK Community Development District General Fund Budget Narrative Fiscal Year 2021 EXPENDITURES Administrative (cont'd) Misc — Web Hosting The District incurs expenses to maintain and renew their website domain and email accounts. Office Supplies Miscellaneous office supplies required for the preparation of agenda packages. Annual District Filing Fee The District is required to pay an annual fee of $175 to the Dept of Economic Opportunity Div. Field Services Prof Service — Field Management Inframark Infrastructure Management Services inspects the District's assets and provides two reports per year. Contracts — Water Mgmt Services Professional services for environmental permit compliance related to the water use permit. Utility — Cameras Costs associated with the District's gate cameras. Electricity - Wells FPL provides electrical services for the District's pumps at the following addresses: • 8684 Cedar Hammock Circle - Well #4 Meter KL35128 • 3639 Cedar Hammock Court — Well #6 Meter ACD4996 Electricity - Aerators FPL provides electrical services for the District's pumps at the following addresses: • 3826 Wax Myrtle Run — Meter ACD4234 • 8892 Cedar Hammock Blvd — Meter ACD4976 • 3766 Buttonwood Way — Meter ACD8387 R&M - Lake Repair and maintenance expenses related to lakes including washout repairs and erosion. R&M — Plant Replacement Replace landscape plantings at pumps. R&M — Bridges Repair and maintenance expenses related to the bridges Annual Operating Budget Fiscal Year 2021 Page 5 CEDAR HAMMOCK Community Development District General Fund Budget Narrative Fiscal Year 2021 EXPENDITURES Administrative (cont'd) R&M — Bulkheads Repair and maintenance expenses related to bulkheads. Misc-Contingency Any current year Field expenditure that may not have been provided for in the budget. Reserves: Reserve - Bridges Funds to be set aside for future bridge expenditures as determined by the BOS. Reserve - Bulkheads Funds to be set aside for future bulkhead expenditures as determined by the BOS. Reserve - Lakes Funds to be set aside for future lake expenditures as determined by the BOS. Reserve - Roadways Funds to be set aside for future roadway expenditures as determined by the BOS. Annual Operating Budget Fiscal Year 2021 Page 6 CEDAR HAMMOCK Community Development District Bridges & Bulkhead Project Budget Fiscal Year 2021 CEDAR HAMMOCK Community Development District Bulkhead/Bridge Restoration Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2021 Approved Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL BUDGET THRU JAN- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2020 DEC-2019 SEP-2020 FY 2020 FY 2021 REVENUES SpecialAssmnts-Tax Collector $ 1,166,613 $ 1,031,145 135,468 1,166,613 $ 1,464,819 Special Assmnts- Discounts (46,665) (40,880) (5,419) (46,299) (58,593) TOTAL REVENUES 1,119,948 990,265 130,049 1,120,314 1,406,226 EXPENDITURES Administrative P rofServ-P rope rty Appraiser 17,499 - 17,499 17,499 21,972 Misc-Assessmnt Collection Cost 23,332 19,805 3,527 23,332 29,296 Total Administrative 40,831 19,805 21,026 40,831 51,269 Field Capital Outlay Bulkhead and Bridges Project 1,079,117 - 2,379,117 2,379,117 1,354,957 Total Field 1,079,117 - 2,379,117 2,379,117 1,354,957 TOTAL EXPENDITURES 1,119,948 19,805 2,400,143 2,419 948 1,406,226 Excess (deficiency) of revenues Over (under) expenditures - 970,460 (2,270,094) (1,299,634) - OTHER FINANCING SOURCES (USES) Loan Proceeds - 1,300,000 1,300,000 Contribution to (Use of) Fund Balance - - TOTAL OTHER SOURCES (USES) 1,300,000 1,300,000 Net change in fund balance FUND BALANCE, BEGINNING FUND BALANCE, ENDING Annual Operating Budget Fiscal Year 2021 970,460 (970,094) 366 (1,300,000) 366 $ $ 970,460 $ (2,270,094) $ 366 $ 366 Page 7 CEDAR HAMMOCK Community Development District Bulkhead and Bridge Restoration Fund Budget Narrative Fiscal Year 2021 REVENUES Special Assessments - Tax Collector The District will levy a Non -Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments - Discounts Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative Prof Service - Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The budget for property appraiser costs was based on 1.5% of gross assessments. Misc-Assessment Collection The District reimburses the Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The budget for collection costs was based on a maximum of 2% of the anticipated assessment collections. Field Capital Outlay Bulkhead and Bridges Project Costs associated with the Bulkhead/Bridge Repair/Replacement Project. A loan for $1.3M, including interest and related costs, was taken out for this project. Annual Operating Budget Fiscal Year 2021 Page 8 CEDAR HAMMOCK Community Development District General Fund Exhibit "A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance - Fiscal Year 2021 $ 326,188 Net Change in Fund Balance - Fiscal Year 2021 - Reserves - Fiscal Year 2021 Additions 130,000 Total Funds Available (Estimated) - FY21 456,188 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve - First Quarter Operating Capital 41,784 11l Reserves - Bridges Prior Year's Reserve Funding 119,036 FY 2020 Reserve Funding 35,000 Less Actual FY20 (154,036) FY 2021 Reserve Funding 10,000 10,000 Reserves - Bulkheads Prior Year's Reserve Funding 125,885 FY 2020 Reserve Funding 95,500 Plus Reserves re -assignment 1/30/20 229,725 Less Actual FY20 (451,110) FY 2021 Reserve Funding 10,000 10,000 Reserves - Lakes Prior Year's Reserve Funding 47,153 FY 2020 Reserve Funding 25,000 Less Actual FY20 (72,153) FY 2021 Reserve Funding 10,000 10,000 Reserves - Roadways Prior Year's Reserve Funding 229,725 FY 2020 Reserve Funding 105,000 Less Reserves Re -assignment as of 1/30/2020 (229,725) Less Actual FY20 (105,000) FY 2021 Reserve Funding 100,000 100,000 Subtotal 171,784 Total Allocation of Available Funds 171,784 Total Unassigned (undesignated) Cash $ 284,404 Notes (1) Represents approximately 3 months of operating expenditures less FY2021 budget reserves. Annual Operating Budget Fiscal Year 2021 Page 9 CEDAR HAMMOCK Community Development District Supporting Budget Schedules Fiscal Year 2021 CEDAR HAMMOCK Community Development District 2020-2021 Assessment Chart O&M Assessment I Bridges and Bulkhead Project I Total I Total Prior Year FY 2021 FY 2020 Percent FY 2021 FY 2020 Percent FY 2621 FY 2020 Percent Product Total Units Fund Fund Change Fund Fund Change Per Unit Per Unit Change Single Family 65 $374.2 $550.8 -32.1% $1,833.31 $1,460.09 25.6% $2,207.54 $ 2,010.87 9.8% 2-Story 228 $374.2 $550.8 -32.1% $1,833.31 $ 1,460.09 25.6% $2,207.54 $ 2,010.87 9.8% 4-Story 330 $374.2 $550.8 -32.1% $1,833.31 $ 1,460.09 25.6% $2,207.54 $ 2,010.87 9.8% Duplex 176 $374.2 $550.8 -32.1% $1,833.31 $ 1,460.09 25.6% $2,207.54 $ 2,010.87 9.8% 799 Annual Operating Budget Fiscal Year 2021 Page 10 RESOLUTION 2020-01 A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT APPROVING THE BUDGET FOR FISCAL YEAR 2021 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW WHEREAS, the District Manager has heretofore prepared and submitted to the Board a proposed operating and:'or debt service budget for Fiscal Year 2021; a copy of which is attached hereto, and WHEREAS, the Board of Supervisors has considered said proposed budget and desires to set the required public hearing thereon; NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT; 1. The budget proposed by the District Manager for Fiscal Year 2021 is hereby approved as the basis for conducting a public hearing to adopt said budget. 2. A public hearing on said approved budget is hereby declared and set for the following date, hour and place: Date: May 17^2020 Hour: 2:00 P.M. Place: Cedar Hammock Clubhouse 8660 Cedar Hammock Boulevard Naples, Florida Notice of this public hearing shall be published in the manner prescribed in Florida Law. Adopted this 9`h day of March, 2020. Norman Day Chairman eecreta Faircloth ry Agenda Page 69 From: General Manager <gm@cedarhammockcc.com> Sent: Thursday, February 27, 2020 2:03 PM To: Faircloth, Justin<Iustin.faircloth@inframark.com> Subject: FW: C.D.D Work on Bulkheads Justin, I have attached a picture of the top cap on hole 13 that needs repair along with the bid from Artistic Structures to repair and Todd's detail of the costs of the work done from the October 25,2020 field report. I will have the top cap fixed and send you an invoice from the club for $2575 if you approve. Thank you, Jim Kurtzeborn General Manager, CCM, CAM, PGA MASTER PROFESSIONAL Cedar Hammock Golf & Country Club 8660 Cedar Hammock Boulevard Naples, FL 34112 (239) 354-1175 Office (239) 707-2445 Mobile From: Golf Maintenance Sent: Monday, February 24, 2020 11:52 AM To: General Manager <gm@cedarhammockcc.com> Subject: C.D.D Work on Bulkheads Item 1 section g on the Inframark Cedar Hammock CDD Field Management Report dated October 25, 2019 has been completed. It states that new sealant should likely be sprayed on any bulkheads that are not being replaced. Areas of concern are the cart path on #2, Tee Box #8 and Tee Box #13. Antonio Martinez and Salvador Valasquaz Removed all vegetation growing out of the bulkheads. After removing all of the vegetation they pressure cleaned the bulkheads. Once the pressure cleaning was finished and had time to dry they applied two coats of sealer to the bulkheads. They each had 36 hours of labor to clean and seal the bulkheads. We had leftover sealer from last year so we did not have to buy any sealer this year. The total labor that the CDD should reimburse us for is $ 1800.00. The top cap on hole 13 is rotted out and the boards are extremely loose posing a safety issue. Attached is a picture of the rotten top boards. Artistic Structures is replacing the top cap at a cost of $775.00. They are not charging taxes since this is a CDD job. The total cost to remove weeds, pressure clean, apply two coats of sealer and replace the top cap on hole 13 is $2575.00. Todd G. Legan Golf Course Superintendent Cedar Hammock Golf & Country Club 8660 Cedar Hammock Blvd. Naples, Florida 34112 (239) 304-2898 PROPOSAL: RETAINING WALL CAP REPLACEMENT Agenda Page 70 C4 Agenda Page 71 Aftisu&,- Stfuctures,Inc. 8415 SW Riverside Drive, Arcadia, Florida 34269 I (863) 494-24261 Fax (863) 494-2707 ! _ rticticstructuresO)msn.corn PROPOSAL SUBMITTED TO: Cedar hammock Golf & Country Club Attention: Todd Legan 8660 Cedar Hammock Blvd Naples, FL 34112 Cell: (239) 8254599 We hereby submit specifications and pricing for JOB DESCRIPTION: Cedar hammock Golf & Country Club Bulkhead Cap Replacement 6-14-2019 ....___.__.._-- labor, equipment and materials for the following: Hole 13 Tee Bulkhead Cap • Removal of 140 LF of existing wall caps. • Install new 2" x 18" Full Rough Sawn, .60 CCA wall cap. Wall cap shall be installed with 4" Simpson StrongDrive Stainless Steel screws. Wall cap shall be radiused on exterior edge with a router. LUMPSUM...........................................................................................................$ 775.00 Note: Disposal by Golf Course unless otherwise noted We hereby propose to furnish labor and materials — complete in accordance with the above specification, for the sum of: Based on actual field measurements _ Dollars ($ _ _ _) with payment to be made as follows: 30% deposit upon mobilization. Progresspavment based on percentage completion due each 30 Days All material is guaranteed to be as specified. All work to be completed in a workmanlike manner according to standard practices. Any alteration or deviation from above specifications involving extra costs, will be executed only upon written orders, and will become extra charge over and above the estimate. All agreements contingent upon strikes, accidents or delays beyond our control. This proposal subject to acceptance within 30 days and is void thereafter at the option of the undersigned. Owners to carry fire, wind, and other necessary insurance. Our workers are covered by workers' compensation insurance. Authorized Signature: _ __. .__ _- _ _.------._ Artistic Structures Inc. ACCEPTANCE OFPROPOSAL: The above process, specifications and conditions are hereby accepted. You are authorized to do the work as specified. Payment shall be made as outlined above. Signature: Date: - of Agenda Page 81 CEDAR HAMMOCK Community Development District Financial Report January 31, 2020 Prepared by: 61,,NFRAMARK CEDAR HAMMOCK Community Development District Table of Contents FINANCIAL STATEMENTS Balance Sheet General Fund General Fund - Bulkhead/Bridge Restoration Fund SUPPORTING SCHEDULES Non -Ad Valorem Special Assessments Cash and Investment Report Valley National Bank Reconciliation Check Register Agenda Page 82 Agenda Page 83 CEDAR HAMMOCKS Community Development District Financial Statements (Unaudited) January 31, 2020 CEDAR HAMMOCK Community Development District ACCOUNT DESCRIPTION Balance Sheet January 31, 2020 GF- BULKHEAD AND BRIDGE GENERAL RESTORATION FUND FUND Agenda Page 84 Governmental Funds TOTAL ASSETS Cash - Checking Account $ 1,941,977 $ - $ 1,941,977 Due From Other Funds - 1,016,904 1,016,904 Investments: Money Market Account 214,129 - 214,129 Deposits 1,359 - 1,359 TOTAL ASSETS $ 2,157,465 $ 1,016,904 $ 3,174,369 LIABILITIES Accounts Payable $ 5,871 $ $ 5,871 Accrued Expenses 6,473 6,473 Due To Other Funds 1,016,904 1,016,904 TOTAL LIABILITIES 1,029,248 1,029,248 FUND BALANCES Nonspendable: Deposits 1,359 1,359 Assigned to: Operating Reserves 43,617 43,617 Reserves - Bridges 119,036 119,036 Reserves - Bulkheads 355,610 355,610 Reserves - Lakes 47,153 47,153 Unassigned: 561,442 1,016,904 1,578,346 TOTAL FUND BALANCES $ 1,128,217 $ 1,016,904 $ 2,145,121 TOTAL LIABILITIES & FUND BALANCES $ 2,157,465 $ 1,016,904 $ 3,174,369 Page 1 CEDAR HAMMOCK Agenda Page 85 Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending January 31, 2020 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest -Investments $ 10,088 $ 3,470 $ 7,108 $ 3,638 Hurricane Irma FEMA Refund - - 1,082 1,082 Interest - Tax Collector - - 740 740 Special Assmnts- Tax Collector 158,454 148,361 145,749 (2,612) Special Assmnts- Other 281,622 263,571 260,679 (2,892) Special Assmnts- Discounts (17,603) (16,475) (15,881) 594 TOTAL REVENUES 432,561 398,927 399,477 550 EXPENDITURES Administration ProfServ-Engineering ProfServ-Legal Services ProfServ-Mgmt Consulting Sery ProfServ-Property Appraiser ProfServ-Special Assessment ProfServ-Web Site Maintenance Auditing Services Postage and Freight Insurance - General Liability Printing and Binding Legal Advertising Misc-Bank Charges Misc-Assessmnt Collection Cost Misc-Web Hosting Office Supplies Annual District Filing Fee Total Administration 30,000 10,000 19,998 (9,998) 4,249 1,416 3,558 (2,142) 39,555 13,184 13,623 (439) 6,601 6,601 5,693 908 3,029 3,029 13,029 (10,000) 676 225 169 56 5,000 - - - 900 300 195 105 7,700 7,700 7,200 500 2,379 687 172 515 2,394 798 1,057 (259) 700 233 - 233 8,802 8,238 7,811 427 246 246 2,122 (1,876) 400 133 - 133 175 175 175 - 112,806 52,965 74,802 (21,837) Page 2 CEDAR HAMMOCK Community Development District Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending January 31, 2020 ACCOUNT DESCRIPTION Field ProfServ-Field Management Contracts -Water Mgmt Services Utility - Cameras Electricity - Wells Electricity - Aerator R&M -Lake R&M -Plant Replacement R&M Bulkheads R&M - Bridges & Cart Paths Misc-Contingency Capital Outlay Reserve - Bridges Reserve - Bulkheads Reserve - Lakes Reserve - Roadways Total Field Agenda Page 86 General Fund ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) BUDGET BUDGET ACTUAL FAV(UNFAV) 1,585 528 4,028 (3,500) 7,200 2,400 2,400 1,268 423 434 (11) 3,000 1,000 1,835 (835) 2,000 667 709 (42) 3,000 1,000 - 1,000 3,015 1,005 - 1,005 8,000 2,667 4,000 (1,333) 8,000 2,667 - 2,667 12,243 4,081 5,025 (944) 9,944 3,315 - 3,315 35,000 35,000 - 35,000 95,500 95,500 38,968 56,532 25,000 25,000 5,000 20,000 105,000 105,000 - 105,000 319,755 280,253 62,399 217,854 TOTAL EXPENDITURES 432,561 333,218 137,201 196,017 Excess (deficiency) of revenues Over (under) expenditures - 65,709 262,276 196,567 Net change in fund balance $ - $ 65,709 $ 262,276 $ 196,567 FUND BALANCE, BEGINNING (OCT 1, 2019) 865,941 865,941 865,941 FUND BALANCE, ENDING $ 865,941 $ 931,650 $ 1,128,217 Page 3 CEDAR HAMMOCK Agenda Page 87 Community Development District Gf- Bulkhead And Bridge Restoration Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending January 31, 2020 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest - Investments $ _ $ _ $ _ $ SpecialAssmnts-Tax Collector 1,166,613 1,091,835 1,079,853 (11,982) Special Assmnts- Discounts (46,665) (43,673) (42,196) 1,477 TOTAL REVENUES 1,119,948 1,048,162 1,037,657 (10,505) EXPENDITURES Administration ProfServ-Property Appraiser 17,499 17,499 - 17,499 Misc-Assessmnt Collection Cost 23,332 21,835 20,753 1,082 Total Administration 40,831 39,334 20,753 18,581 Field Capital Outlay - Bulkheads Total Field 1,079,117 359,706 359,706 1,079,117 359,706 359,706 TOTAL EXPENDITURES 1,119,948 399,040 20,753 378,287 Excess (deficiency) of revenues Over(under)expenditures - 649,122 1,016,904 367,782 Net change in fund balance $ $ 649,122 $ 1,016,904 $ 367,782 FUND BALANCE, BEGINNING (OCT 1, 2019) FUND BALANCE, ENDING $ $ 649,122 $ 1,016,904 Page 4 Agenda Page 88 CEDAR HAMMOCKS Community Development District Supporting Schedules January 31, 2020 CEDAR HAMMOCK Community Development District Non -Ad Valorem Special Assessments (Collier County Tax Collector - Monthly Collection Distributions) For the Fiscal Year Ending September 30, 2020 Agenda Page 89 ALLOCATION General Fund Reserve Bulkhead/Bridge Date Net Amount (Discount) Commission Amount 001 Study Restoration Fund Received Received Amount Amount Received Assessments Assessments Assessments Assessments Levied For FY 2020 $1,605,694 $ 157,459 $ 281,622 $ 1,166,613 Allocation % 100% 10% 18% 73% 10/31/19 $ 9,032 $ 516 $ 184 $ 9,732 $ 954 $ 1,707 $ 7,071 11/15/19 143,690 6,109 2,932 152,732 14,977 26,788 110,967 11/26/19 429,180 18,247 8,759 456,186 44,735 80,010 331,441 12/13/19 714,885 30,166 14,589 759,640 74,492 133,233 551,914 12/27/19 38,927 1,229 794 40,950 4,016 7,182 29,752 01/17/20 63,926 1,810 1,305 67,040 6,574 11,758 48,708 TOTAL $ 1,399,640 $ 58,077 $ 28,564 $ 1,486,281 $ 145,749 $ 260,678 $ 1,079,853 % COLLECTED 93% 93% 93% 93% TOTAL OUTSTANDING $ 119,414 1 $ 11,710 $ 20,944 $ 86,760 Report Date: 2/26/2020 Page 5 CEDAR HAMMOCK Community Development District General Fund Account Name Checking Account - Operating Money Market Account Cash and Investment Report January 31, 2020 Bank Name Valley National Bank BankUnited Agenda Page 90 AU Funds Investment Type Maturity Yield Balance Gov't Interest Checking n/a 1.55% 1,941,977 Public Funds MMA n/a 1.50% 214.129 Total $ 2,156,105 Report Date: 2/27/2020 Page 6 Cedar Hammock CDD Bank Reconciliation Bank Account No. 2555 Valley National Bank GF Statement No. 01-20 Statement Date 1/31/2020 GIL Balance (LCY) 1,941,976.85 Statement Balance 1,951,213.09 GIL Balance 1,941,976.85 Outstanding Deposits 0.00 Positive Adjustments 0.00 Subtotal 1, 951, 213.09 Subtotal 1,941,976.85 Outstanding Checks 9,236.24 Negative Adjustments 0.00 Differences 0.00 Ending GIL Balance 1,941,976.85 Ending Balance 1,941,976.85 Difference 0.00 Posting Document Document Cleared Date Type No. Description Amount Amount Outstanding Checks 1/22/2020 Payment 2399 LAKE & WETLAND MANAGEMENT 5,000.00 0.00 1/30/2020 Payment 2400 INFRAMARK, LLC 4,236.24 0.00 Total Outstanding Checks...................................................................................................................... 9,236.24 Agenda Page 91 Difference 5,000.00 4,236.24 9,236.24 Page 7 rn 0 m m a m S O M w 0 O O M O N m V 0 0 0 0 O M. o 0 0 M 0 m O M O f p O n l0 m M O M V N r 0 0Q O C) O N N M V V n GO f0 M O N M f00 � fAM b9 m MN fN') �� M M f9 IA M 4) O (A to N N GO L6 M N! f9 Yi N f9 M W f9 M w m m o o m o 0 0 o m m o 0 0 0 0 0 0 0 o m o 0 o m m m o 0 0 m V N m m M M M M M M M m N m m m m N m m M M M M m m m m m M M M M M M M M M M M M M M M 4? 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N N 2 o O H W m N E rn o a o o rn w m r w v y w ^ m o m o M U + x m i a Ii c m o m c - E d- m ae fAN °W_ - .L Ii m 2 LL .a a tl m c o U' � � Q ° d° U a c m a E a a U U N m` a, " N O D E w m m�> a w U m a o 0 0 a o 0 N O N W � 100 N M O N N 0 0 0 0 o 0 0 0 0 0 th I° N O t0 V O t0 4i [•1 lh n O .s U m o 0 0 00 N O Q th e9 m F o 0 0 0 � O eD � N r N tl3 cM "w Agenda Page 97 Cedar Hammock Community Development District ANNUAL FINANCIAL REPORT September 30, 2019 Cedar Hammock Community Development District ANNUAL FINANCIAL REPORT September 30, 2019 TABLE OF CONTENTS Agenda Page 98 Page Ni imhar REPORT OF INDEPENDENT AUDITORS 1-2 MANAGEMENT'S DISCUSSION AND ANALYSIS 3-7 BASIC FINANCIAL STATEMENTS: Government -wide Financial Statements Statement of Net Position 8 Statement of Activities 9 Fund Financial Statements: Balance Sheet — General Fund 10 Reconciliation of Total Governmental Fund Balances to Net Position of Governmental Activities 11 Statement of Revenues, Expenditures and Changes in Fund Balances — General Fund 12 Reconciliation of the Statement of Revenues, Expenditures and Change in Fund Balances of Governmental Funds to the Statement of Activities 13 Statement of Revenues, Expenditures and Change in Fund Balances — Budget and Actual — General Fund 14 Notes to Financial Statements 15-23 INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 24-25 MANAGEMENT LETTER 26-27 INDEPENDENT ACCOUNTANT'S REPORT/COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES 28 Agenda Page 99 Berger, Toombs, Elam, -� Gaines & Frank Certified Public Accountants PL 600 Citrus Avenue Suite 200 Fort Pierce, Florida 34950 772/461-6120 // 461-1155 FAX: 772/468-9278 REPORT OF INDEPENDENT AUDITORS To the Board of Supervisors Cedar Hammock Community Development District Collier County, Florida Report on the Financial Statements We have audited the accompanying financial statements of Cedar Hammock Community Development District as of and for the year ended September 30, 2019, and the related notes to financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Accounting Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Fort Pierce / Stuart Member AICPA Member AICPX division For CPA Firms Member FICPA Private Companies Practice Section Agenda Page100 �c Berger, Toombs, Elam, c -} Gaines & Frank Ceufal Public Au'aunlnnb Pl To the Board of Supervisors Cedar Hammock Community Development District Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and the General Fund of Cedar Hammock Community Development District, as of September 30, 2019, and the respective changes in financial position and the budgetary comparison for the General Fund for the year then ended in conformity with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the Management Discussion and Analysis be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued a report dated February 12, 2020 on our consideration of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations and contracts. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Cedar Hammock Community Development District's internal control over financial reporting and compliance. Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL Fort Pierce, Florida February 12, 2020 -2- Agenda Page 101 Cedar Hammock Community Development District MANAGEMENT'S DISCUSSION AND ANALYSIS For the Year Ended September 30, 2019 Management's discussion and analysis of Cedar Hammock Community Development District (the "District") financial performance provides an objective and easily readable analysis of the District's financial activities. The analysis provides summary financial information for the District and should be read in conjunction with the District's financial statements. OVERVIEW OF THE FINANACIAL STATEMENTS The District's basic financial statements comprise three components; 1) Government -wide financial statements, 2) Fund financial statements, and 3) Notes to financial statements. The Government -wide financial statements present an overall picture of the District's financial position and results of operations. The Fund financial statements present financial information for the District's major funds. The Notes to financial statements provide additional information concerning the District's finances. The Government -wide financial statements are the statement of net position and the statement of activities. These statements use accounting methods similar to those used by private -sector companies. Emphasis is placed on the net position of governmental activities and the change in net position. Governmental activities are primarily supported by special assessments. The statement of net position presents information on all assets and liabilities of the District, with the difference between assets and liabilities reported as net position. Net position are reported in two categories; invested in capital assets, net of related debt, and unrestricted. Assets, liabilities and net position are reported for all Governmental activities. The statement of activities presents information on all revenues and expenses of the District and the change in net position. Expenses are reported by major function and program revenues relating to those functions are reported, providing the net cost of all functions provided by the District. To assist in understanding the District's operations, expenses have been reported as governmental activities. Governmental activities financed by the District include general government, physical environment and interest on long term debt. Fund financial statements present financial information for governmental funds. These statements provide financial information for the major governmental funds of the District. Governmental fund financial statements provide information on the current assets and liabilities of the funds, changes in current financial resources (revenues and expenditures), and current available resources. -3- Agenda Page102 Cedar Hammock Community Development District MANAGEMENT'S DISCUSSION AND ANALYSIS For the Year Ended September 30, 2019 OVERVIEW OF THE FINANACIAL STATEMENTS (CONTINUED) Fund financial statements include a balance sheet and a statement of revenues, expenditures and changes in fund balances for all governmental funds. A statement of revenues, expenditures, and changes in fund balances — budget and actual, is provided for the District's General Fund. Fund financial statements provide more detailed information about the District's activities. Individual funds are established by the District to track revenues that are restricted to certain uses or to comply with legal requirements. The government -wide financial statements and the fund financial statements provide different pictures of the District. The government -wide financial statements provide an overall picture of the District's financial standing. These statements are comparable to private -sector companies and give a good understanding of the District's overall financial health and how the District paid for the various activities, or functions, provided by the District. All assets of the District, including buildings, land, roads, bridges, and traffic signals are reported in the statement of net position. All liabilities, including principal outstanding on bonds, are included. The statement of activities includes depreciation on all long-lived assets of the District, but transactions between the different functions of the District have been eliminated in order to avoid "doubling up" the revenues and expenses. The fund financial statements provide a picture of the major funds of the District. In the case of governmental activities, outlays for long lived assets are reported as expenditures and long-term liabilities, such as general obligation bonds, are not included in the fund financial statements. To provide a link from the fund financial statements to the government -wide financial statements, a reconciliation is provided from the fund financial statements to the government -wide financial statements. Notes to financial statements provide additional detail concerning the financial activities and financial balances of the District. Additional information about the accounting practices of the District, investments of the District, capital assets and long-term debt are some of the items included in the notes to financial statements. Financial Highlights: The following are the highlights of financial activity for the year ended September 30, 2019. ♦ The District's total assets exceeded total liabilities by $13,730,208 (net position). Unrestricted net position for Governmental Activities was $865,941. Net investment in capital assets was $12,864,267. ♦ Governmental Activities revenues totaled $397,598 while governmental activities expenses totaled $554,890. -4- Agenda Page103 Cedar Hammock Community Development District MANAGEMENT'S DISCUSSION AND ANALYSIS For the Year Ended September 30, 2019 OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) Financial Analysis of the District The following schedule provides a summary of the assets, liabilities and net position of the District and is presented by category for comparison purposes. Net Position Current assets Capital assets Total Assets Current liabilities Net position - net investment in capital assets Net position - unrestricted Total Net Position Governmental Activities 2019 $ 886,964 12,864,267 13,751,231 2018 $ 792,714 13,103,043 13,895,757 21,023 8,257 12,864,267 13,103,043 865,941 784,457 $ 13,730,208 $ 13,887,500 The increase in current assets and net position — unrestricted is the result of revenues in excess of expenditures at the fund level. The decrease in capital assets and net position — net investment in capital assets is primarily due to depreciation in the current year. -5- Agenda Page 104 Cedar Hammock Community Development District MANAGEMENT'S DISCUSSION AND ANALYSIS For the Year Ended September 30, 2019 OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) Financial Analysis of the District (Continued) The following schedule provides a summary of the changes in net position of the District and is presented by category for comparison purposes. Change in Net Position Governmental Activities 2019 2018 Governmental Revenues Charges for services $ 365,622 $ 365,350 Intergovernmental revenues 12,622 - Miscellaneous revenues 1,975 - Investment earnings 17,379 9,416 Total Revenues 397,598 374,766 Expenses General government Physical environment Total Expenses Change in Net Position Net Position - Beginning of Year 130,975 423,915 554,890 (157,292) 13,887,500 83,497 374,147 457,644 (82,878) 13,970,378 Net Position - End of Year $ 13,730,208 $ 13,887,500 The increase in general government is related to increased engineering, legal and management fees in the current year The increase in physical environment is primarily related to bulkhead repairs in the current year. I� Agenda Page 105 Cedar Hammock Community Development District MANAGEMENT'S DISCUSSION AND ANALYSIS For the Year Ended September 30, 2019 OVERVIEW OF THE FINANCIAL STATEMENTS (CONTINUED) Capital Assets Activity The following schedule provides a summary of the District's capital assets as of September 30, 2019 and 2018. Description Land and improvements Buildings and improvements Infrastructure Equipment Accumulated depreciation Total Capital Assets (Net) Governmental Activities 2019 $ 10,991,512 359,117 5,747,726 41,856 (4,275,944) 2018 $ 10,991,512 359,117 5,747,726 35,472 (4,030,784) $ 12,864,267 $ 13,103,043 During the year, depreciation was $250,416, loss on disposal was $375 and capital additions were $12,015. General Fund Budgetary Highlights The budget exceeded actual government expenditures primarily due to less reserve expenditures than were anticipated. The were no amendments to the budget during the year ended September 30, 2019. Economic Factors and Next Year's Budget Cedar Hammock Community Development District anticipates borrowing funds for a major bulkhead repair project in fiscal year 2020. Request for Information The financial report is designed to provide a general overview of Cedar Hammock Community Development District's finances for all those with an interest. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the Cedar Hammock Community Development District, Inframark Infrastructure Management Services, Inc., 210 N. University Drive, Suite 702, Coral Springs, Florida 33071. -7- Agenda Page 106 Cedar Hammock Community Development District STATEMENT OF NET POSITION September 30, 2019 Governmental Activities ASSETS Current Assets: Cash and cash equivalents $ 878,272 Due from other governments 7,333 Deposits 1,359 Total Current Assets 886,964 Non -Current Assets: Capital Assets Not Being Depreciated Land and improvements 10,991,512 Capital Assets Being Depreciated Buildings and improvements 359,117 Infrastructure 5,747,726 Equipment 41,856 Less: accumulated depreciation (4,275,944) Total Non -Current Assets 12,864,267 Total Assets 13,751,231 LIABILITIES Current Liabilities: Accounts payable and accrued expenses 21,023 NET POSITION Net investment in capital assets 12,864,267 Unrestricted 865,941 Total Net Position $ 13,730,208 See accompanying notes to financial statements. -8- Cedar Hammock Community Development District STATEMENT OF ACTIVITIES For the Year Ended September 30, 2019 Functions/Programs Primary government Governmental Activities General government Physical environment Total Governmental Activities Program Revenues Charges for Expenses Services Agenda Page107 Net (Expense) Revenue and Changes in Net Position Governmental Activities $ (130,975) $ 157,473 $ 26,498 (423,915) 208,149 (215,766) $ (554,890) $ 365,622 (189,268) General revenues: Intergovernmental revenues Miscellaneous revenues Interest earnings Total General Revenues Change in net position 12,622 1,975 17,379 31,976 (157,292) Net Position - October 1, 2018 13,887,500 Net Position - September 30, 2019 $ 13,730,208 See accompanying notes to financial statements. -9- Cedar Hammock Community Development District BALANCE SHEET — GENERALFUND September 30, 2019 ASSETS Cash and cash equivalents Due from other governments Deposits Total Assets LIABILITIES AND FUND BALANCES Liabilities Accounts payable and accrued expenses Fund balances Nonspendable: Deposits Assigned: Roadways Bulkheads Lakes Bridges Operating reserves Unassigned Total Fund Balances Total Liabilities and Fund Balances See accompanying notes to financial statements. -10- Agenda Page108 878,272 7,333 1,359 $ 886,964 $ 21,023 1,359 229,725 125,885 47,153 119,036 43,617 299,166 865,941 $ 886,964 Agenda Page109 Cedar Hammock Community Development District RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES September 30, 2019 Total governmental fund balances $ 865,941 Amounts reported for governmental activities in the Statement of Net Position are different because: Capital assets not being depreciated, land and improvements, used in governmental activities are not financial resources and therefore, are not reported at the fund statement level. 10,991,512 Capital assets being depreciated; building and improvements, $359,117, infrastructure, $5,747,726, and equipment, $41,856, net of accumulated depreciation, $(4,275,944), used in governmental activities are not financial resources and therefore, are not reported at the fund statement level. 1,872,755 Net Position of Governmental Activities $ 13,730,208 See accompanying notes to financial statements. -11- Cedar Hammock Community Development District STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES — GENERALFUND For the Year Ended September 30, 2019 Revenues Special assessments Intergovernmental revenues Miscellaneos revenues Interest earnings Total Revenues Expenditures Current General government Physical environment Capital outlay Total Expenditures Excess of revenues over/(under) expenditures Fund Balances - October 1, 2018 Fund Balances - September 30, 2019 See accompanying notes to financial statements. 12- Agenda Page110 $ 365,622 12,622 1,975 17,379 397.598 130,975 173,124 12,015 316,114 81,484 784,457 $ 865,941 Agenda Page 111 Cedar Hammock Community Development District RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGE IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES For the Year Ended September 30, 2019 Net change in fund balances - total governmental funds $ 81,484 Amounts reported for governmental activities in the Statement of Activities are different because: Governmental funds report capital outlays as expenditures. However, in the Statement of Activities, the cost of those assets is allocated over their estimated useful lives as depreciation expense. This is the amount that depreciation, $(250,416) and loss on disposal, $(375) exceeded capital outlay, $12,015 in the current year. (238,776) Change in Net Position of Governmental Activities $ (157,292) See accompanying notes to financial statements. -13- Cedar Hammock Community Development District STATEMENT OF REVENUES, EXPENDITURES AND CHANGE IN FUND BALANCES - BUDGET AND ACTUAL - GENERALFUND For the Year Ended September 30, 2019 Revenues Special assessments Intergovernmental revenues Miscellaneous revenues Interest earnings Total Revenues Expenditures Current General government Physical environment Capital outlay Total Expenditures Net change in fund balances Fund Balances - October 1, 2018 Fund Balances - September 30, 2019 Agenda Page 112 Variance with Final Budget Original Final Positive Budget Budget Actual (Negative) $ 364,342 $ 364,342 $ 365,622 $ 1,280 - - 12,622 12,622 - - 1,975 1,975 2,017 2,017 17,379 15,362 366,359 366,359 397,598 31,239 93,878 93,878 130,975 (37,097) 262,536 262,536 173,124 89,412 9,945 9,945 12,015 (2,070) 366,359 366,359 316,114 50,245 - - 81,484 81,484 814,922 814,922 784,457 (30,465) $ 814,922 $ 814,922 $ 865,941 $ 51,019 See accompanying notes to financial statements. -14- Agenda Page113 Cedar Hammock Community Development District NOTES TO FINANCIAL STATEMENTS September 30, 2019 NOTE A — SUMMARY OF ACCOUNTING POLICIES The financial statements of Cedar Hammock Community Development District (the "District") have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard -setting body for establishing governmental accounting and financial reporting principles. The District's more significant accounting policies are described below. 1. Reporting Entity The District was established on November 23, 1999, pursuant to the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended (the "Act"), by ordinance of the Board of County Commissioners of Collier County, as a Community Development District. The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of the infrastructure necessary for community development within its jurisdiction. The District is authorized to issue bonds for the purpose, among others, of financing, funding, planning, establishing, acquiring, constructing or re -constructing, enlarging or extending, equipping, operating and maintaining water management, water supply, sewer and waste water management, bridges or culverts, district roads, landscaping, street lights and other basic infrastructure projects within or outside the boundaries of the District. The District is governed by a five -member Board of Supervisors who are elected for four-year terms. The District operates within the criteria established by Chapter 190. As required by GAAP, these financial statements present the District (the primary government) as a stand-alone government. The reporting entity for the District includes all functions of government in which the District's Board exercises oversight responsibility. Oversight responsibility includes, but is not limited to, financial interdependency, selection of governing authority, designation of management, significant ability to influence operations and accountability for fiscal matters. Based upon the application of the above -mentioned criteria as set forth by the Governmental Accounting Standards Board the District has identified no component units. 2. Measurement Focus and Basis of Accounting The basic financial statements of the District are composed of the following: • Government -wide financial statements • Fund financial statements • Notes to financial statements -15- Agenda Page114 Cedar Hammock Community Development District NOTES TO FINANCIAL STATEMENTS September 30, 2019 NOTE A — SUMMARY OF ACCOUNTING POLICIES (CONTINUED) 2. Measurement Focus and Basis of Accounting (Continued) a. Government -wide Financial Statements Government -wide financial statements report all non -fiduciary information about the reporting government as a whole. These statements include the governmental activities of the primary government. The effect of interfund activity has been removed from these statements. Governmental activities are normally supported by special assessments and interest. Amounts paid to acquire capital assets are capitalized as assets, rather than reported as an expenditure. Proceeds of long-term debt are recorded as liabilities in the government -wide financial statements, rather than as an other financial source. Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as an expenditure. b. Fund Financial Statements The underlying accounting system of the District is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self -balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. Fund financial statements for the primary government's governmental funds are presented after the government -wide financial statements. These statements display information about major funds individually. -16- Agenda Page115 Cedar Hammock Community Development District NOTES TO FINANCIAL STATEMENTS September 30, 2019 NOTE A — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 2. Measurement Focus and Basis of Accounting (Continued) b. Fund Financial Statements (Continued) Governmental Funds The District classifies fund balance according to Governmental Accounting Standards Board Statement 54 — Fund Balance Reporting and Governmental Fund Type Definitions. The Statement requires the fund balance for governmental funds to be reported in classifications that comprise a hierarchy based primarily on the extent to which the government is bound to honor constraints on the specific purposes for which amounts in those funds can be spent. The classifications include non -spendable, restricted, committed, assigned and unassigned. The District has a policy governing the fund balance classifications. Nonspendable Fund Balance — This classification consists of amounts that cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact. Restricted Fund Balance — This classification includes amounts that can be spent only for specific purposes stipulated by constitution, external resource providers, or through enabling legislation. Assigned Fund Balance — This classification consists of the Board of Supervisors' intent to be used for specific purposes, but are neither restricted nor committed. Unassigned Fund Balance — This classification is the residual classification for the government's general fund and includes all spendable amounts not contained in the other classifications. Unassigned fund balance is considered to be utilized first when an expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used. Fund Balance Spending Hierarchy — For all governmental funds except special revenue funds, when restricted, committed, assigned, and unassigned fund balances are combined in a fund, qualified expenditures are paid first from restricted or committed fund balance, as appropriate, then assigned and finally unassigned fund balances. 17- Agenda Page 116 Cedar Hammock Community Development District NOTES TO FINANCIAL STATEMENTS September 30, 2019 NOTE A — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 2. Measurement Focus and Basis of Accounting (Continued) b. Fund Financial Statements (Continued) Governmental Funds (Continued) Expenditures generally are recorded when a liability is incurred, as under accrual accounting. Interest associated with the current fiscal period is considered to be an accrual item and so has been recognized as revenue of the current fiscal period. Revenues are considered to be available when they are collected within the current period or soon thereafter to pay liabilities of the current period. Under the current financial resources measurement focus, only current assets and current liabilities are generally included on the balance sheet. The reported fund balance is considered to be a measure of "available spendable resources". Governmental fund operating statements present increases (revenues and other financial sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of "available spendable resources" during a period. Because of their spending measurement focus, expenditure recognition for governmental fund types excludes amounts represented by non -current liabilities. Since they do not affect net current assets, such long-term amounts are not recognized as governmental fund type expenditures or fund liabilities. Amounts expended to acquire capital assets are recorded as expenditures in the year that resources were expended, rather than as fund assets. The proceeds of long-term debt are recorded as an other financing source rather than as a fund liability. 3. Basis of Presentation a. Governmental Major Funds General Fund — The General Fund is the District's primary operating fund. It accounts for all financial resources of the general government. -18- Agenda Page117 Cedar Hammock Community Development District NOTES TO FINANCIAL STATEMENTS September 30, 2019 NOTE A — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 3. Basis of Presentation (Continued) b. Non -current Governmental Assets/Liabilities GASB Statement 34 requires that non -current governmental assets, such as land and buildings, and non -current governmental liabilities, such as bonds payable, be reported in the governmental activities column in the government -wide statement of net position. 4. Assets, Liabilities, and Net Position or Equity a. Cash and Investments Florida Statutes require state and local governmental units to deposit monies with financial institutions classified as "Qualified Public Depositories," a multiple financial institution pool whereby groups of securities pledged by the various financial institutions provide common collateral from their deposits of public funds. This pool is provided as additional insurance to the federal depository insurance and allows for additional assessments against the member institutions, providing full insurance for public deposits. The District is authorized to invest in those financial instruments as established by Section 218.415, Florida Statutes. The authorized investments consist of: 1. Direct obligations of the United States Treasury; 2. The Local Government Surplus Funds Trust or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperative Act of 1969; 3. Interest -bearing time deposits or savings accounts in authorized qualified public depositories; 4. Securities and Exchange Commission, registered money market funds with the highest credit quality rating from a nationally recognized rating agency. b. Restricted Assets Certain assets of the District and a corresponding liability or portion of net position is classified as restricted on the statement of net position because their use is limited either by law through constitutional provisions or enabling legislation; or by restrictions imposed externally by creditors. In a fund with both restricted and unrestricted assets, qualified expenses are considered to be paid first from restricted net position and then from unrestricted net position. -19- Agenda Page118 Cedar Hammock Community Development District NOTES TO FINANCIAL STATEMENTS September 30, 2019 NOTE A — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 4. Assets, Liabilities, and Net Position or Equity (Continued) c. Capital Assets Capital assets, which include property, plant and equipment, are reported in the applicable governmental or business -type activities column. The District defines capital assets as assets with an initial, individual cost of $5,000 or more and an estimated useful life in excess of one year. The valuation basis for all assets is historical cost. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend its useful life are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed. Depreciation of capital assets is computed and recorded by utilizing the straight-line method. Estimated useful lives of the various classes of depreciable capital assets are as follows: Buildings 7-39 years Improvements other than buildings 20-40 years Machinery and equipment 5-10 years d. Budgets Budgets are prepared and adopted after public hearings for the governmental funds, pursuant to Chapter 190, Florida Statutes. The District utilizes the same basis of accounting for budgets as it does for revenues and expenditures in its various funds. The legal level of budgetary control is at the fund level. All budgeted appropriations lapse at year end. Formal budgets are adopted for the general and debt service funds. As a result, deficits in the budget columns of the accompanying financial statements may occur. -20- Agenda Page119 Cedar Hammock Community Development District NOTES TO FINANCIAL STATEMENTS September 30, 2019 NOTE B — RECONCILIATION OF GOVERNMENT -WIDE AND FUND FINANCIAL STATEMENTS 1. Explanation of Differences Between the Governmental Fund Balance Sheet and the Government -wide Statement of Net Position "Total fund balances" of the District's governmental funds, $865,941, differs from "net position" of governmental activities, $13,730,208, reported in the Statement of Net Position. This difference primarily results from the long-term economic focus of the Statement of Net Position versus the current financial resources focus of the governmental fund balance sheet. The effect of the differences is illustrated below. Capital related items When capital assets (land, buildings, infrastructure and equipment that are to be used in governmental activities) are purchased or constructed, the cost of those assets is reported as expenditures in governmental funds. However, the Statement of Net Position included those capital assets among the assets of the District as a whole. Land and improvements $ 10,991,512 Buildings and improvements 359,117 Infrastructure 5,747,726 Equipment 41,856 Accumulated depreciation (4,275,944) Total $ 12 864,267 2. Explanation of Differences Between the Governmental Fund Operating Statements and the Statement of Activities The "net change in fund balances" for government funds, $81,484, differs from the "change in net position" for governmental activities, $(157,292), reported in the Statement of Activities. The differences arise primarily from the long-term economic focus of the Statement of Activities versus the current financial resources focus of the governmental funds. The effect of the differences is illustrated below. Capital related items When capital assets that are to be used in governmental activities are purchased or constructed, the resources expended for those assets are reported as expenditures in governmental funds. However, in the statement of activities, the costs of those assets is allocated over their estimated useful lives and reported as depreciation expense. As a result, fund balances decrease by the amount of financial resources expended, whereas net position decrease by the amount of depreciation expense charged for the year. Depreciation Loss on disposal Capital outlay Total -21 - $ (250,416) (375) 12,015 (238.776) Agenda Page120 Cedar Hammock Community Development District NOTES TO FINANCIAL STATEMENTS September 30, 2019 NOTE C — CASH AND INVESTMENTS All deposits are held in qualified public depositories and are included on the accompanying balance sheet as cash and investments. Custodial Credit Risk — Deposits Custodial credit risk is the risk that in the event of a bank failure, the District's deposits may not be returned to it. The District does not have a formal deposit policy for custodial credit risk; however, they follow the provisions of Chapter 280, Florida Statutes regarding deposits and investments. As of September 30, 2019, the District's bank balance was $884,980 and the carrying value was $878,272. Exposure to custodial credit risk was as follows. The District maintains all deposits and certificates of deposit in a qualified public depository in accordance with the provisions of Chapter 280, Florida Statutes, which means that all deposits are fully insured by Federal Depositors Insurance or collateralized under Chapter 280, Florida Statutes. Investments The District categorizes its fair value measurements within the fair value hierarchy recently established by generally accepted accounting principles. The fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The District uses a market approach in measuring fair value that uses prices and other relevant information generated by market transactions involving identical or similar assets, liabilities, or groups of assets and liabilities. The District categorizes its fair value measurements within the fair value hierarchy recently established by generally accepted accounting principles. The fair value is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The District uses a market approach in measuring fair value that uses prices and other relevant information generated by market transactions involving identical or similar assets, liabilities, or groups of assets and liabilities. As of September 30, 2019 the District does not hold any investments subject to the fair value hierarchy. NOTE D — SPECIAL ASSESSMENT REVENUES Special assessment revenues recognized for the 2018-2019 fiscal year were levied in October 2018. All taxes are due and payable on November 1 or as soon as the assessment roll is certified and delivered to the Tax Collector. Per Section 197.162, Florida Statutes, discounts are allowed for early payment at the rate of 4% in November, 3% in December, 2% in January, and 1 % in February. Taxes paid in March are without discount. All unpaid taxes become delinquent as of April 1. Virtually all unpaid taxes are collected via the sale of tax certificates on, or prior to, June 1; therefore, there were no material taxes receivable at fiscal year end. -22- Agenda Page 121 Cedar Hammock Community Development District NOTES TO FINANCIAL STATEMENTS September 30, 2019 NOTE E — CAPITAL ASSETS Capital asset activity for the year ended September 30, 2019 was as follows: Balance Balance October 1, September 30, 2018 Additions Deletions 2019 Governmental Activities: Capital assets, not being depreciated: Land and improvements $ 10,991,512 $ - $ - $ 10,991,512 Total Capital Assets, Not Depreciated 10,991,512 - - 10,991,512 Capital assets, being depreciated: Building and improvements 359,117 - - 359,117 Infrastructure 5,747,726 - - 5,747,726 Equipment 35,472 12,015 5,631 41,856 Total Capital Assets, Being Depreciated 6,142,315 12,015 5,631 6,148,699 Less accumulated depreciation for Building and improvements (216,231) (17,956) - (234,187) Infrastructure (3,780,396) (231,121) - (4,011,517) Equipment (34,157) (1,339) (5,256) (30,240) Total Accumulated Depreciation (4,030,784) (250,416) (5,256) (4,275,944) Total Capital Assets Depreciated, Net 2,111,531 (238,401) 375 1,872,755 Governmental Activities Capital Assets $ 13,103,043 $ (238,401) $ 375 $ 12,864,267 Depreciation, ($250,416) was charged to physical environment. NOTE F — RISK MANAGEMENT The government is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; and natural disasters for which the government carries commercial insurance. There were no claims or settled claims from these risks that have exceeded commercial insurance coverage over the past three years. NOTE G — SUBSEQUENT EVENT In February 2020, the District borrowed $1,300,000 to fund a major bulkhead renovation. -23- Agenda Page 122 ee,�c Berger, Toombs, Elam, -� Gaines & Frank Certified Public Accountants PL 600 Citrus Avenue Suite 200 Fort Pierce, Florida 34950 772/461-6120 // 461-1155 FAX: 772/468-9278 INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Supervisors Cedar Hammock Community Development District Collier County, Florida We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Cedar Hammock Community Development District, as of and for the year ended September 30, 2019, and the related notes to the financial statements, and have issued our report thereon dated February 12, 2020. Internal Control Over Financial Reporting In planning and performing our audit, we considered Cedar Hammock Community Development District's internal control over financial reporting to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Cedar Hammock Community Development District's internal control. Accordingly, we do not express an opinion on the effectiveness of Cedar Hammock Community Development District's internal control over financial reporting. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Fort Pierce / Stuart -24- Member AICPA Member AICPA Division For CPA Firms Member FICPA Private Companies Practice Section Agenda Page123 CcBerger, Toombs, Elam, -} Gaines & Frank C-fie NblicMw-- PL To the Board of Supervisors Cedar Hammock Community Development District Collier County, Florida Compliance and Other Matters As part of obtaining reasonable assurance about whether Cedar Hammock Community Development District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants Fort Pierce, Florida February 12, 2020 -25- c�c Berger, Toombs, Elam, -� Gaines & Frank Certified Public Accountants PL 600 Citrus Avenue Suite 200 Fort Pierce, Florida 34950 772/461-6120 // 461-1155 FAX: 772/468-9278 MANAGEMENT LETTER Agenda Page124 To the Board of Supervisors Cedar Hammock Community Development District Collier County, Florida Report on the Financial Statements We have audited the financial statements of the Cedar Hammock Community Development District as of and for the year ended September 30, 2019, and have issued our report thereon dated February 12, 2020. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Chapter 10.550, Rules of the Florida Auditor General. Other Reporting Requirements We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and our Independent Auditor's Report on an examination conducted in accordance with AICPA Professionals Standards, AT-C Section 315 regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in that report, which is dated February 12, 2020, should be considered in conjunction with this management letter. Prior Audit Findings Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been made to address findings and recommendations made in the preceding financial audit report. There were no findings or recommendations made in the preceding financial audit report. Financial Condition Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, requires us to apply appropriate procedures and communicate the results of our determination as to whether or not Cedar Hammock Community Development District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific conditions met. In connection with our audit, we determined that the Cedar Hammock Community Development District did not meet any of the conditions described in Section 218.503(1), Florida Statutes. Fort Pierce / Stuart Member AICPA Member AICPA Di2A5?or) For CPA Firms Member FICPA Private Companies Practice Section Agenda Page125 4C C Berger, Toombs, Elam, - Gaines & Frank Ceiuf.J PuLlic AcrpunUnb PL To the Board of Supervisors Cedar Hammock Community Development District Pursuant to Sections 10.554(1)(i)5.c. and 10.556(8), Rules of the Auditor General, we applied financial conditions assessment procedures as of September 30, 2019 for the Cedar Hammock Community Development District. It is management's responsibility to monitor the Cedar Hammock Community Development District's financial condition; our financial condition assessment was based in part on the representations made by management and the review of the financial information provided by the same. Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations. Additional Matters Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings. Purpose of this Letter Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties. Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL Fort Pierce, Florida February 12, 2020 -27- Agenda Page126 cc,�c Berger, Toombs, Elam, -� Gaines & Frank Certified Public Accountants PL 600 Citrus Avenue Suite 200 Fort Pierce, Florida 34950 772/461-6120 // 461-1155 FAX: 772/468-9278 INDEPENDENT ACCOUNTANT'S REPORT/COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES To the Board of Supervisors Cedar Hammock Community Development District Collier County, Florida We have examined Cedar Hammock Community Development District's compliance with Section 218.415, Florida Statutes during the year ended September 30, 2019. Management is responsible for Cedar Hammock Community Development District's compliance with those requirements. Our responsibility is to express an opinion on Cedar Hammock Community Development District's compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about Cedar Hammock Community Development District's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on Cedar Hammock Community Development District's compliance with the specified requirements. In our opinion, Cedar Hammock Community Development District complied, in all material respects, with the aforementioned requirements during the year ended September 30, 2019. Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL Fort Pierce, Florida February 12, 2020 Fort Pierce / Stuart Member AICPA Member AICPA 0.46 , For CPA Firms Member FICPA Private Companies Practice Section Agenda Page128 t� ref Berger, Toombs, Elam, ~� wines & Frank Certified Public Accountants PL 600 Citrus Avenue Suite 200 Fort Pierce, Florida 34950 772/461-6120 // 461-1155 FAX:772/468-9278 February 3, 2020 To the Board of Supervisors Cedar Hammock Community Development District Collier County, Florida This letter is intended to communicate certain matters related to the planned scope and timing of our audit of Cedar Hammock Community Development District's (the "District") financial statements as of and for the year ending September 30, 2019. Communication Effective two-way communication between our firm and the Board of Supervisors is important to understanding matters related to the audit and developing a constructive working relationship. Your insights may assist us in understanding the District and its environment, identifying appropriate sources of audit evidence and providing information about specific transactions or events. We will discuss with you your oversight of the effectiveness of internal control and any areas where you request additional procedures to be undertaken. We expect that you will communicate to us any matters you consider relevant to the audit in a timely manner. Such matters might include strategic decisions that may significantly affect the nature, timing and extent of audit procedures, your suspicion or detection of fraud, or any concerns you may have about the integrity or competence of senior management. We will communicate to you, in timely manner, any fraud involving senior management and other fraud that causes a material misstatement of the financial statements, instances of noncompliance with laws and regulations that come to our attention (unless they are clearly inconsequential), and disagreements with management and other serious difficulties encountered in performing the audit. We also will communicate to you and to management any significant deficiencies or material weaknesses in internal control that become known to us during the course of the audit. Other matters arising from the audit that are, in our professional judgment, significant and relevant to you in your oversight of the financial reporting process will be communicated to you in writing after the audit. Fort Pierce / Stuart Member AICPA Member AICPA Division for CPA Firms Member FICPA Private Companies practice Section Agenda Page 129 RPBerger, Toombs, Elam, Gaines & Frank Board of Supervisors Cedar Hammock Community Development District February 3, 2020 Page 2 Independence Our independence policies and procedures are designed to provide reasonable assurance that our firm and its personnel comply with applicable professional independence standards. Our policies address financial interests, business and family relationships, and non -audit services that may be thought to bear on independence. Also, if an immediate family member or close relative of a partner or professional employee is employed by a client in a key position, the incident must be reported and resolved in accordance with firm policy. In addition, our policies restrict certain non -audit services that may be provided by Berger, Toombs, Elam, Gaines, and Frank and require audit clients to accept certain responsibilities in connection with the provision of permitted non -attest services. The Audit Planning Process Our audit approach places a strong emphasis on obtaining an understanding of how your organization functions. This enables us to identify key audit components and tailor our procedures to the unique aspects of your operations. The development of a specific audit plan will begin by meeting with you and with management to obtain an understanding of your organization's objectives, strategies, risks and performance. As part of obtaining an understanding of your organization and its environment, we will obtain an understanding of internal control. We will use this understanding to identify risks of material misstatement, which will provide us with a basis for designing and implementing responses to the assessed risks of material misstatement. We will also obtain an understanding of the users of the financial statements in order to establish an overall materiality level for audit purposes. We will conduct formal discussions among engagement team members to consider how and where your financial statements might be susceptible to material misstatement due to fraud or error. The Concept of Materiality in Planning and Executing the Audit We apply the concept of materiality in both planning and performing the audit; evaluating the effect of identified misstatements on the audit and the effect of uncorrected misstatements, if any, on the financial statements; and forming the opinion in our report on the financial statements, and determining or reporting in accordance with Government Auditing Standards and other compliance reporting requirements. Our determination of materiality is a matter of professional judgment and is affected by our perception of the financial information needs of users of the financial statements. We establish performance materiality at an amount less than materiality for the financial statements as a whole to allow for the risk of misstatements that may not be detected by the audit. We use performance materiality for purposes of assessing the risks of material misstatement and determining the nature, timing and extent of further audit procedures. Agenda Page130 414' Berger, Toombs, Elam, Gaines & Frank Board of Supervisors Cedar Hammock Community Development District February 3, 2020 Page 3 The Concept of Materiality in Planning and Executing the Audit (Continued) Our assessment of materiality throughout the audit will be based on both quantitative and qualitative considerations. Because of the interaction of quantitative and qualitative considerations, misstatements of a relatively small amount could have a material effect on the current financial statements as well as financial statements of future periods. We will accumulate misstatements identified during the audit, other than those that are clearly trivial. At the end of the audit, we will inform you of all individual uncorrected misstatements aggregated by us in connection with our evaluation of our audit test results. Our Approach to Internal Control Relevant to the Audit Our audit of the financial statements will include obtaining an understanding of internal control sufficient to plan the audit and determine the nature, timing and extent of audit procedures to be performed. An audit is not designed to provide assurance on internal control or identify significant deficiencies or material weaknesses. Our review and understanding of the District's internal control is not undertaken for the purpose of expressing an opinion on the effectiveness of internal control. We will issue a report on internal control related to the financial statements. This report describes the scope of testing of internal control and the results of our tests of internal control. Our report on internal control will include any significant deficiencies and material weaknesses in internal controls of which we become aware of as a result of our understanding and testing of internal controls consistent with the requirements of Government Auditing Standards issued by the Comptroller General of the United States. Timing of the Audit We have scheduled preliminary audit field work for February 2020. Management's adherence to its closing schedule and timely completion of information used by us in performance of the audit is essential to timely completion of the audit. Closing We will be pleased to respond to any questions you have about the foregoing. We appreciate the opportunity to continue to be of service to the District. Agenda Page131 Berger, Toombs, Elam, Gaines & Frank Cm W Nb& 4—.- 1� Board of Supervisors Cedar Hammock Community Development District February 3, 2020 Page 4 This communication is intended solely for the information and use of the Board of Supervisors and is not intended to be, and should not be, used by anyone other than this specified party. f BERG R, TOOMBS, ELAM, GAINES & FRANK J.W. GAINES, CPA