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Backup Documents 06/23/2020 Item #16I 11611 BOARD OF COUNTY COMMISSIONERS MISCELLANEOUS CORRESPONDENCE June 23, 2020 1. MISCELLANEOUS ITEMS TO FILE FOR RECORD WITH ACTION AS DIRECTED: A. DISTRICTS: 1) Cedar Hammock Community Development District: Meeting Agenda 03/09/2020 Meeting Minutes 03/09/2020 2) Heritage Bay Community Development District: Meeting Agenda 03/05/2020 Meeting Minutes 03/05/2020 3) Naples Heritage Community Development District: Meeting Agenda 03/03/2020 Meeting Agenda 03/03/2020 4) Winding Cypress Community Development District: FY20/21 Proposed Budget B. OTHER: 1) Bayshore Gateway CRA: Legal Notice regarding Bid #20-7773 2) Immokalee Water & Sewer District: District Documents 5) Naples CRA Annual Report FYI 8/19 1611A1 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 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 4j)ttiiJ NrI116 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 Bold their meetings for Fiscal Year 2020 at the Cedar Affidavit of Publication Hammock Clubhouse, 8660 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, February 10, 2020 March 9, 2020 Florida; distributed in Collier and Lee counties of Florida; April13.2020 that the attached copy of the advertising was published in y 11, 2020 said newspaper on dates listed. Affiant further says that the There may be occasions when said Naples Daily News is a newspaper published at one or more Supervisors will ppa� rticipate by telephone. =fings Naples, in said Collier County, Florida, and that the said may be continued newspaper has heretofore been continuously published in to a date and time certain which 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 bons at this meetinrtgg because preceding the first publication of the attached copy of of a disability or physical im- pairment 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, Intfamark, Infrastructure Managqement 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 i 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- fje-L A mony and evidence upon n V vl vv ril cx - - - which such appeal is to be based. Notary, State of WI, County of Brown Justin Faircloth Manager TAHA MONDI.00II gQ po pDistrict rl:,t:,r✓ Public d3�665b6019 3 6 ;atate of Wisconsin 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@BanksEne.com> Sent: Monday, February 24, 2020 9:15 AM To: Faircloth, Justin <Tustin.faircloth@inframark.com>; Kipp Schulties <kschulties@gmail.com>; Norman Day (nday@cedarhammockcdd.com) <nday@cedarhammockcdd.com>; Jim Glase <glasegolf@earthhnk.net>; Travis <artisticstructures@msn.com>; Jim Kurtzeborn - Cedar Hammock Golf & Country Club (g_m@cedarhammockcc.com) <gm@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, Sam 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 1611A1 " SOUTH FLORIDA WATER MANAGEMENT DISTRICT WATER USE INDIVIDUAL PERMIT Agenda Page 8 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. CFRTIFICATION nF RFRV1r.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 I NFRAMARK 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 1611A1 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 1611 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-1, 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 1611 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 1611A1 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 1611A1 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 cbsfwmd.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: 1. Identification of the action being contested, including the permit number, application number, District file number or any other District identification number, if known. 2. The name, address, any email address, any facsimile number, and telephone number of the petitioner, petitioner's attorney or qualified representative, if any. 3. An explanation of how the petitioner's substantial interests will be affected by the agency determination. 4. A statement of when and how the petitioner received notice of the District's decision. 5. A statement of all disputed issues of material fact. If there are none, the petition must so indicate. 6. 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. 7. A statement of the specific rules or statutes the petitioner contends require reversal or modification of the District's proposed action. 8. 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. 9. 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 IN6 1 1 A 1 EXECUTIVE DIRECTOR OfteelESIVNEE 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 Rated Capacity Source Lower Tamiami Aquifer On -site Lake(s) Totals: Status Code GPM MGM E 1,000 43.8 E 4.050 177.3 5,050 221.1 1611A1 Agenda Page 19 MGY 526 2,129 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 1611A1 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: 200122-5 161 1 Al 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 1611A1 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 _—_6 PER ISOR: - ti �L for Laura Layman, NRM /X' Nicholas M. Vitani, P.G., WU W.OJER USE BUR;_AU rHIEr : _ Date: February 20, 2020 Simon Sunrzrland, P.G. Page 8 of 15 Application Number: 200122-5 161 1 Al Agenda Page 26 SPECIAL PERMIT CONDITIONS 1. 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 Page 9 of 15 Application Number: 200122-5 1611 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 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. 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 1#611A1 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 1611A1 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 1611A1 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 0 COLLIER COUNTY, FLORIDA Application No: 200122-5 Permit No: 11-01711-W Sec 3 / Twp 50 / Rge 26 Agenda Page 33 N A Map Date: 2020-02-18 Project Name: CEDAR HAMMOCK GOLF AND COUNTRY CLUB 0 5 10 Miles Exhibit No: 1 1611A1 !!Vi V -f.t _, COLLIER COUNTY, FLORIDA N Legend A Application Map Date: 2020-02-18 Application No: 200122-5 Permit No: 11-01711-W Sec 3 / Twp 50 / Rge 26 Project Name: CEDAR HAMMOCK GOLF AND COUNTRY CLUB 0 2,250 4,500 Feet Exhibit No: 2 :ADIO RD RADIO.RO` si. 6 A" - 6 s. i riau..:a 9 ; s PUMP STATION 2 C aT" yy' J t� r f U o _ MW-4 MW-3 � r . 7 o D COLLIER COUNTY, FLORIDA N Application PUMP ♦ WELL Map Date: 2020-02-18 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 TABLE - A Description Of Wells. Application Number: 200122-5 Well ID 30124 30126 30130 30134 258516 258517 Name 1 2 4 6 MW-1 MW-2 Map Designator 1 2 4 6 MW-1 MW-2 FLUWID Number Well Field Existing/Proposed E E E E E E Well Diameter(Inches) 8 8 8 8 4 4 Total Depth(feet) 50 50 50 55 45 65 Cased Depth(feet) 40 40 40 45 40 60 Facility Elev. (ft. NGVD) Screened Interval From 0 0 0 0 To 0 0 0 0 Pumped Or Flowing P P P P P P Pump Type Turbine Turbine Turbine Turbine None None Pump Int. Elev. Feet (NGVD) (tZ M Feet (BLS) 38 38 35 35 G Pump Capacity(GPM) 250 250 250 250 0 0 h tV Year Drilled 2000 2000 2000 2016 Planar Location Source APPLICANT APPLICANT APPLICANT APPLICANT APPLICANT APPLICANT Feet East 426868 427457 427721 426579 427613 427609 XFeet North 660407 660229 657966 658669 661321 661353 Accounting Method Flow Meter Flow Meter Flow Meter Flow Meter None None r-r Use Status Primary Primary Primary Primary Monitor Monitor O Water Use Type Irrigation Water Irrigation Water Irrigation Water Irrigation Water Monitor Monitor Replacement Replacement Replacement Replacement -p Aquifer Lower Tamiami Lower Tamiami Lower Tamiami Lower Tamiami Lower Tamiami Lower Tamiami Aquifer Aquifer Aquifer Aquifer Aquifer Aquifer 1611A1 Agenda Page 36 TABLE - A Description Of Wells. Application Number: 200122-5 Well ID 258518 258519 Name MW-3 MW-4 Map Designator MW-3 MW-4 FLUWID Number Well Field Existing/Proposed E E Well Diameter(Inches) 4 4 Total Depth(feet) 45 55 Cased Depth(feet) 40 50 Facility Elev. (ft. NGVD) Screened Interval From To Pumped Or Flowing P P Pump Type None None Pump Int. Elev. p� Feet (NGVD) CQ M Feet(BLS) N O Pump Capacity(GPM) 0 0 Year Drilled N Planar Location Source APPLICANT APPLICANT Feet East 429289 429300 X Feet North 658816 658805 Accounting Method None None Use Status Monitor Monitor O Water Use Type Monitor Monitor Aquifer Lower Tamiami Lower Tamiami Aquifer Aquifer 161�a Agenda Page 37 cc cD 0 TABLE - B Description Of Surface Water Pumps Application Number: 200122-5 16I�Al Agenda Page 38 Pump ID 42191 42189 42187 258523 258524 258525 Name Pump 1 Pump 2 Pump 3 Pump 4 Pump 5 Pump 6 Map Designator PUMP STATION PUMP STATION PUMP STATION PUMP STATION PUMP STATION PUMP STATION Facility Group Pump Station 1 Pump Station 1 Pump Station 1 Pump Station 1 Pump Station 1 Pump Station 1 Existing/Proposed E E E E E E Pump Type Turbine Turbine Turbine Turbine Turbine Turbine Diameter(Inches) 6 6 6 6 6 4 Pump Capacity(GPM) 800 800 800 800 800 50 Pump Horse Power 75 75 75 75 75 50 Two Way Pump ? N N N N N N Elevation (ft. NGVD) -5 -5 -5 -5 -5 -5 Planar Location Source APPLICANT APPLICANT APPLICANT APPLICANT APPLICANT APPLICANT Feet East 427139 427139 427139 427139 427139 427139 Feet North 660418 660418 660418 660418 660418 660418 Accounting Method Flow Meter Flow Meter Flow Meter Flow Meter Flow Meter Flow Meter Use Status Primary Primary Primary Primary Primary Primary Water Use Type Irrigation Irrigation Irrigation Irrigation Irrigation Irrigation m X Surface Water Body z O Ul On -site Lake(s) On -site Lake(s) On -site Lake(s) On -site Lake(s) On -site Lake(s) On -site Lake(s) Calculations Of Irrigation Requirements APPLICATION NUMBER: 200122-5 Page 61 f A i 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 = MAXIMUM MONTHLY SUPPLEMENTAL CROP REQUIREMENT: MAXIMUM MONTHLY SUPPLEMENTAL CROP WATER USE: 4.89 IN X 69.86 AC X 1.3 X 0.02715 MG/AC-IN = 98.43 MG 4.89 INCHES 12.06 MG Page 1 of Exhibit No: 6 Calculations Of Irrigation Requirements 1 P6 121 Agenda Page 40 APPLICATION NUMBER: 200122-5 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 2 Exhibit No: 6 Permit #. 11-01711-W Project Name: CEDAR. HAMMOCK GOLF AND COUNTRY CLUB I n C 6.0 4..- 3.0 Agenda Page11 6 i i A i Ground Water —Level for Well r.MV-1 Ground Water —Level for Well rMV-3 Ground Water —Level for Well r NV-2 Ground Water = Level for Well hMV-4 11 II I J A J 0 J A J 0 J A J 0 J A J O J A J O J A J O J A J 0 J A J 0 J 2012 2013 2014 2015 2016 2017 2018 2019 2020 D ate 200122-5 Exhibit 7 Groundwater elevations Permit #. 11-01711-W Project Name: CEDAR. HAMMOCK GOLF AND COUNTRY CLUB 450 400 350 300 E 250 200 150 100 CJ 16I AZ Agenda Page 42 _Chloride for'AELL MW-4 _ Chloride for WELL MVV-3 Chloride for WELL MW 2 Chloride for WELL WV-1 0' J A J 0 J A J 0 J A J O J A J 0 J A J 0 J A J _ J 4 J = J A J 0 J 2012 2013 2014 2015 2016 2017 2018 2019 2020 Date 200122-5 Exhibit 8A Chloride in monitor wells Permit # 11-01711-W Project Name: CEDAR HAMMOCK GOLF AND COUNTRY CLUB 400 . 350 300 250 co E `v -100 150 100 50 0' J A J O J A J O J A J O J A J 0 J A J O J A J O J A J 2012 2013 2014 2015 2016 2017 2018 Date Agenda L61 I A I Chloride for Well 1 — Chloride for Well 6 Chloride for Well 4 Chloride for Well 2 0 J A J O J 2019 2020 200122-5 Exhibit 8B LTA Well Choride concentrations 16 1 Agenda Page 44 Permit ## 11-01711-W Project Name: CEDAR HA.Pa 01--"ICK GOLF AND COUNTRY CLUB 1 Or, 0 J A J 0 J A J 0 J A J 2012 2013 2014 Chloride for Pumgstation Lake 3 O J A J 0 J A J 0 J A J 0 J A J 0 J A J 0 2015 2016 2017 2018 2019 Date 200122-5 Exhibit 8 C Lake Chloride concentrations 1611A1 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 1611Al 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 16 11 A 1 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 SOUTH• ' . WATER MANAGEMENT DISTRICT Water Use Limiting Condition Compliance Report Quarterly Report of Withdrawals From Wells and Surface Water Pumps This Report must be completed and submitted to the District at the address shown as required by your Permit Permit Number 11-01711-W Project Name CEDAR HAMMOCK GOLF AND COUNTRY CLUB Issued to CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT Address C/O INFRAMARK, 5911 COUNTRY LAKES DRIVE City, State, Zip FORT MYERS FL 33905 Phone / Fax No (239)245-7118 E-mail justin.faircloth@inframark.com Wntpr Wifhrtrawalc Millinn f:allnna Agenda Page 48 Return To: South Florida Water Management District Attn: Water Use Regulation Division (4320) PO Box 24680 West Palm Beach, FL - 33416 - 4680 Requirement Name District Identification Number Month: Year: Month: Year: Month: Year: Accounting Method Date Last Calibrated Monthly withdrawal for FACILITY GROUP Pump Station 1 101079 Monthly withdrawal for WELL 2 30126 Monthly withdrawal for WELL 1 30124 Monthly withdrawal for WELL 4 30130 Monthly withdrawal for WELL 6 30134 Name of Person Completing Form Sig Form 0188-QMON (08/03) Date: Page 1 of 1 Printed: 02/24/2020 CEDAR HAMMOCK Community Development District Annual Operating and Debt Service Budget Fiscal Year 2021 Approved Tentative Budget (Meeting 3/9120, Rev. 3) Prepared by: 6INFRAMARK INf RASTRVCTVRE INANA6EAIENT SERVICES 1611A1 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 1611A1 CEDAR HAMMOCK Community Development District Operating Budget Fiscal Year 2021 1611A1 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 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 Administrative Field ProfServ-Field Management Contracts -Water Mgmt Services Utility - Cameras Electricity - Wells Electricity - Aerator R&M - Lake R&M - Plant Replacement R&M - Bridges R&M - Bulkheads Misc-Contingency Capital Outlay Total Field 19,768 38,061 30,000 13,525 40,575 54,100 30,000 1,593 14,201 4,249 1,711 5,133 6,844 4,249 37,286 41,498 39,555 10,326 30,978 41,304 40,742 4,195 5,693 6,601 2,132 289 2,421 4,485 2,855 7,941 3,029 13,029 - 13,029 8,938 637 656 676 113 563 676 696 5,000 4,400 5,000 - 5,000 5,000 5,000 549 2,843 900 142 1,700 1,842 900 7,235 7,000 7,700 7,200 - 7,200 7,920 2,310 1,252 2,379 161 1,620 1,781 2,000 2,181 6,629 2,394 1,057 3,171 4,228 3,000 653 380 700 - 700 700 700 (1,019) 3,540 8,802 7,454 386 7,840 5,980 47 239 246 1,366 1,164 2,530 1,799 33 28 400 - 100 100 100 175 175 175 175 - 175 175 83,498 134,536 112,806 58,391 91,379 149,769 116,683 1,494 5,008 1,585 3,209 5,727 8,936 1,633 7,200 7,200 7,200 1,800 5,400 7,200 7,200 1,160 1,299 1,268 324 944 1,268 1,268 4,324 2,190 3,000 1,181 3,543 4,724 4,866 1,598 1,358 2,000 614 1,386 2,000 2,000 2,167 3,113 3,000 - 3,000 3,000 3,000 - 788 3,015 3,015 3,015 3,015 - 8,000 - 8,000 8,000 5,000 - 8,000 8,000 4,000 4,000 8,000 5,000 15,966 14,421 12,243 1,600 10,643 12,243 17,470 - 12,015 9,944 - - - - 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 1611A1 CEDAR HAMMOCK Community Development District General Fund ...,--.-�..---.................................m...,....,..........:..-.-.................. .............. ...,..... ................. 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 90,933 276,232 (824,353) (549,203) 609,904 784,458 875,391 875,391 875,391 326,188 $ 784,458 $ 875,391 $ 875,391 $ 1,151,623 $ (824,353) $ 326,188 $ 326,188 Page 2 1611A1 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 Ar1M;nietrntl110 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 16 I 1 A 1 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 44 Meter KL35128 • 3639 Cedar Hammock Court — Well 46 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 1611A1 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. RPsarvPc 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 1611A1 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 Special Assmnts- 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 ProfServ-Property 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 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. Field Capital Outlay Bulkhead and Bridges Proiect 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 16 11 A 1 Community Development District General Fund Exhibit "A" Allocation of Fund Balances AVAILABLE FUNDS Beginning Fund Balance - Fiscal Year 2021 Net Change in Fund Balance - Fiscal Year 2021 Amount $ 326,188 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 ttl 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 1611A1 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 2021 FY 2020 Percent Product Total Units Fund Fund I 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 1611A1 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 12r 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 1611A1 Agenda Page 69 From: General Manager <gm@cedarhammockcc.com> Sent: Thursday, February 27, 2020 2:03 PM To: Faircloth, Justin<Lustin.faircloth@infr-amark.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.con;> 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 1611A1 Agenda Page 70 f t, i s � 1 cl n,truc t t 11 �., s 8415 SW Riverside Drive, Arcadia, Florida 34269 / (863) 494-2426 / Fax (863) 494-2707 / 1 _ PROPOSAL SUBMITTED TO: t6�lAi Agenda Page 71 .Inc. JOB DESCRIPTION: Cedar hammock Golf $ Country Club j Cedar hammock Golf & Country Club Attention: Todd Legan Bulkhead Cap Replacement 8660 Cedar Hammock Blvd Naples, FL 34112 i Cell: (239) 825-4599 -_.___-- -.- - 6.14.2019 We hereby submit specifications and pricing__ . for thIe 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 fumish labor and materials — complete in accordance with the above specification, for the sum of: Based on actual field measurements _ v _ Dollars ($ ____.__) with payment to be made as follows: _ 30% deposit upon mobilization. Progress pavment 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: Em LIN 46 -mm - vpw�. �,- raymw "fit. ,�' I` �e ■. !4;"►y " . aISO �1, �+� '4.�'a ry.• ,i Cj'r f;� 40 Lh IWA Ai }tit t ary �. LNjr �„�wr�di `� +- 1n, ,� f"l)6� . • - �'. ' f�+ '`� t-T.t,� t�, ir13 T �i• ' - s a •• # 4r •T{ }. _;�� 1 B r� •, ,.-. �'lp. 4"• It Y f• `5 r r}, :,�, rr� ��r, , n r .�, .4 d J 1, • , LPL, s .t 4 - '^ - i+1.k- k _ i . F -r lyj `. .,•. `Tf' rr tar. _.: r- -}'�'�-� f-��j -"' �•,ai ��:�.. ,�ti,•:� fir• ,� � ••� �- � ��! -- f •, , �-: �'� rt �.,� {c„ a� ►'. �„ F•i. 1 .' r�' ;ti • � �•�ijj�t,'��'y'�'� _ `•AV'_J'�ly� .i, ,T: � ,'a{!j,'` , '��j`I' � � _ � i14 i . iy fi l ! ' „r �.0 ,l 1� r .a r�,j, -6Sr'�?a�-•+��••J _ � =r r �'�' .y �F f4 ,`�'. �r_ � C, � h - � r• { t r4 '� � r . t •fi' . •'. r~ .. r � .. •?. � I'. . ... • �' n � C ' M' 1 i. .. r ,' , r � • . `� t Agenda Page 81 CEDAR HAMMOCK Community Development District Financial Report January 31, 2020 Prepared by: 61-NFRAMARK . .., ,. _ !1"•+._ •!tip;. _!s 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 1611A1 Agenda Page 82 1611A1 Agenda Page 83 CEDAR HAMMOCKS Community Development District Financial Statements (Unaudited) January 31, 2020 CEDAR HAMMOCK Community Development District ACCOUNT DESCRIPTION 1611A1 Agenda Page 84 Governmental Funds Balance Sheet January 31, 2020 GF- BULKHEAD AND BRIDGE GENERAL RESTORATION FUND FUND 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 Community Development District 1611A1 Agenda Page 85 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 1611A1 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) FUND BALANCE, ENDING 865,941 865,941 865,941 $ 865,941 $ 931,650 $ 1,128,217 Page 3 CEDAR HAMMOCK Agenda Ple b 11 A I 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 1611A1 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 16i1A1 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 1 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 1 $ 20,944 $ 86,760 Report Date: 2/26/2020 Page 5 CEDAR HAMMOCK Community Development District Cash and Investment Report January 31, 2020 General Fund 1611A1 Agenda Page 90 AU Funds Account Name Bank Name Investment Type Maturity Yield Balance Checking Account - Operating Valley National Bank Gov't Interest Checking n/a 1.55% 1,941,977 Money Market Account BankUnited Public Funds MMA n/a 1.50% 214,129 Total $ 2,156,105 Report Date: 2/27/2020 Page 6 1611A1 Cedar Hammock CDD Agenda Page 91 Bank Reconciliation Bank Account No. 2555 Valley National Bank GF Statement No. 01-20 Statement Date 1/31/2020 G/L Balance (LCY) 1,941,976.85 Statement Balance 1,951,213.09 G/L 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 G/L Balance 1,941,976.85 Ending Balance 1,941,976.85 Difference 0.00 Posting Document Document Cleared Date Type No. Description Amount Amount Difference Outstanding Checks 1/22/2020 Payment 2399 LAKE & WETLAND MANAGEMENT 5,000.00 0.00 5,000.00 1/30/2020 Payment 2400 INFRAMARK, LLC 4,236.24 0.00 4,236.24 TotalOutstanding Checks...................................................................................................................... 9,236.24 9,236.24 Page 7 A 1 Agenda Page 926 CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT Payment Register by Fund For the Period from 1/112020 to 1/3112020 (Sorted by Check I ACH No.) Fund Check/ Amount I Date Payee Invoice No. Payment Description Invoice I GL Description G/L Account # No. ACH No. Paid GENERAL FUND - 001 001 2389 01/03/20 BRIDGING SOLUTIONS LLC 486 WALL SECTION DRAWINGS Reserve - Bulkheads 568038-53901 $1,208.00 001 2390 01/03/20 DANIEL H. COX, P.A. 10920 LEGAL SERVICE FOR 12/19 ProfServ-Legal Services 531023-51401 $175.00 001 2391 01/03/20 INFRAMARK, LLC 47379 12/19 MANAGEMENT FEES ProfServ-Mgmt Consulting Sery 531027-51201 $3,296.33 001 2391 01/03/20 INFRAMARK, LLC 47379 12/19 MANAGEMENT FEES ProfServ-Field Management 531016-53901 $132.08 001 2391 01/03/20 INFRAMARK, LLC 47379 12/19 MANAGEMENT FEES ProfServ-Field Management 531016-53901 $593.75 001 2391 01/03/20 INFRAMARK, LLC 47379 12/19 MANAGEMENT FEES Postage and Freight 541006-51301 $5.50 001 2391 01/03/20 INFRAMARK, LLC 47379 12/19 MANAGEMENT FEES Printing and Binding 547001-51301 $99.90 001 2391 01/03/20 INFRAMARK, LLC 47379 12/19 MANAGEMENT FEES ProfServ-Web Site Maintenance 531094-51301 $56.33 001 2391 01/03/20 INFRAMARK, LLC 47379 12/19 MANAGEMENT FEES ProfServ-Special Assessment 531038-51301 $3,029.00 001 2391 01/03/20 INFRAMARK, LLC 47379 12/19 MANAGEMENT FEES Misc-Web Hosting 549915-51301 $165.32 001 2392 01/10/20 BOARD OF COUNTY COMMISSIONER 011020-PERMIT CONSTRUCTION PERMIT Misc-Contingency 549900-51301 $20,295.49 001 2393 01/14/20 INNERSYNC STUDIO LTD 18194 ADA COMPLIANT WEBSITE Misc-Web Hosting 549915-51301 $756.15 001 2394 01/16/20 COMCAST BUSINESS 84299-010620 ACCT# 853510 023 1084299 1/19-2/18/2020 Utility - Cameras 543029-53901 $109.64 001 2395 01/17/20 BANKS ENGINEERING INC 1263CDD-88 GEN ENGINEERING ProfServ-Engineedng 531013-51501 $2,859.70 001 2396 01/17/20 CARDNO ENTRIX 286400 PROFESSIONAL SERVICE THRU 12/27/19 Contracts -Water Mgmt Services 534047-53901 $600.00 001 2397 01/21/20 KIPP SCHULTIES GOLF DESIGN, INC. CONSULT INVOICE #4 CDD RENOVATION PLANNING FOR CEDAR HAMMOCK Reserve - Bulkheads 568038-53901 $5,581.50 001 2398 0125/20 KIPP SCHULTIES GOLF DESIGN, INC. CONSULT INVOICE #3 CDD RENOVATION PLANNING FOR CEDAR HAMMOCK Reserve - Bulkheads 568038-53901 $8,844.76 001 2399 012220 LAKE & WETLAND MANAGEMENT 7546 BATHYMETRIC ANALYSIS OF LAKES Reserve - Lakes 568102-53901 $5,000.00 001 2400 01/3020 INFRAMARK, LLC 48219 12020 MANAGEMENT FEE ProfServ-Mgmt Consulting Sery 531027-51201 $3,296.33 001 2400 01/30/20 INFRAMARK, LLC 48219 12020 MANAGEMENT FEE ProfServ-Field Management 531016-53901 $132.08 001 2400 01/3020 INFRAMARK, LLC 48219 12020 MANAGEMENT FEE ProfServ-Field Management 531016-53901 $687.50 001 2400 01/3020 INFRAMARK, LLC 48219 1/2020 MANAGEMENT FEE Postage and Freight 541006-51301 $5.50 001 2400 01/3020 INFRAMARK, LLC 48219 1/2020 MANAGEMENT FEE Printing and Binding 547001-51301 $11.10 001 2400 01/30/20 INFRAMARK, LLC 48219 1/2020 MANAGEMENT FEE ProfServ-Web Site Maintenance 531094-51301 $56.33 001 2400 01/3020 INFRAMARK, LLC 48219 12020 MANAGEMENT FEE Postage and Freight 541006-51301 $47.40 001 DD0072 012120 FPL - ACH 010320-52583 ACH ACCT# 24773-52583 12/3-1/320 Elecficity - Wells 543050-53901 $329.45 001 DD0073 01/1420 FPL -ACH 010320-94271 ACH ACCT# 91615-9427112/3-1/320 Electricity - Aerator 543051-53901 $32.78 001 DD0074 012320 FPL - ACH 01032020-27409 ACH ACCT# 87833-27409 12/3-1/320 Electricity - Wells 543050-53901 $323.81 001 DD0075 01/2320 FPL -ACH 01032020-92574ACH ACCT# 56324-9257412/3-11320 Electricity -Aerator 543051-53901 $32.61 001 DD0076 01/1420 FPL-ACH 010320-25561ACH ACCT# 14237-2556112/3-1/320 Electricity -Aerator 543051-53901 $29.30 Fund Total $67,792.64 Total Checks Paid 1 $67,792.64 Page 8 4 L PROJECT DATE APPROVED AMOUNT APPROVED ACTUAL COST UNDER/OVER BUDGET STATUS NOTES Agenda Page 94 LWM Bathymetric Survey Lakes 1, 2, 3, sent documents to C.S. on 10/31/19 waiting on 11, & 16 9/26/2019 5,000.00 5,000.00 Completed LWM to complete the survey. RTS Irrigation Consulting 9/26/2019 8,000.00 4,000.00 (4,000.00) In Progress NTE amount. Sent to C.S. on 11/25/19. Campus Suite Website Remediation 12/4/2019 1,512.30 - (1,512.30) In Progress sent documents to C.S. on 12/16/19, BS Cap Rock Con-Insp-Admin 12/9l2019 34,860.00 - (34,860.00) In Progress sent documents to CS. on 12/16/19 A.S. Bridge Replacement #9 & #18, wear sent documents to C.S. on 3/1/20 - initial decking installed on #17 1 /17/2020 370,438.10 - (370,438.10) In Progress contract amount was $352,300 - Chg Order #1 $18,138.10 approved on 2/25/20 sent documents to CS. on 1/23/20 - requested KSGDI Continued Design, Construction COI for CDD & Club on 1/24/20 - sent revised Coordination & Project Accounting 1l17/2020 96,50Q.00 - (96,500.00) In Progress contract with COI to C.S. 1/24/20 Change order in the amount of $40,842 Glase Golf Bridge & Bulkhead Repairs & 1/17/2020 2,340,620.45 (2,340,620.45) In Progress approved by the Board on 1/20120. Including the Replacement cost of $18,170 for a new pipe arch. Waiting on W-9. Contech 1/20/2020 90,850.00 - (90,850.00) In Progress sent documents to C.S. on 2/7/20 - waiting on signed addendum from Contech. Total 3,685,335.58 743,331.04 (2,942,004.54) Totals for Projects Shown 2,947,780.85 9,000.00 (2,938,780.85) Al 1611A1 Agenda Page 95 Cedar Hammock Bridge/Bulkhead Repair/Rel Project Cost Input PROJECT INVOICE # INVOICE DATE VENDOR DESCRIPTION AMOUNT PAID GL ACCOUNT KSGDI Contract 1 81122019 KSGDI progress payment 6,750.00 Field - Reserve - Bulkheads KSGDI Contract 2 10/2/2019 KSGDI progress payment with $510.02 in reimbursable expenses 13,010.02 I Field - Reserve - Bulkheads KSGDI Contract 3 1P32020 KSGDI progress payment 8,844.76 Field - Reserve - Bulkheads KSGDI Contract 4 1/4/2020 KSGDI progress payment 5,581.50 Field - Reserve - Bulkheads Permitting 011020-Permit 1/102020 Board of County Commissioner final payment 20.295.49 Field - Reserve - Lakes BS Cap Rock Retaining Wall Contract 469 10/18/2019 Bridging Solutions progress payment 3,03800 Field - Reserve - Bulkheads RTS Irrigation Consulting 11017 1013012019 Ragan Technical Solutions, Inc. progress payment 4,000.00 Field - R&M Bulkheads BS Cap Rock Retaining Wall Contract 486 12/162019 Bridging Solutions final payment 1,208.00 Field - Reserve - Bulkheads CM ymetrtc urvey a es 7546 1/92020 Lake & Weiland Management final payment 5,000.00 Field - Reserve - Lakes Valley National Loan Closing Costs Check Request 2/72020 Dan Cox final payment 6,500.00 Field - Reserve - Lakes Valley National Loan Closing Costs Check Request 2/72020 Denton. Cohen & Grigsby PC final payment 6.000.00 Field - Reserve - Lakes Valley National Loan Closing Costs Check Request 2(72020 Valley National final payment 7.625.00 Field - Reserve - Lakes Contech Pipe Arches Contech waiting on invoice Fielld-Reserve-roadways or bulkheads depending on ifroadways has been moved or not. $87,852.77 $1,079,117.00 Special Assesment Funds Other FY2020 Budget Funds: Reserve - Bridges$35K, Reserve - Bulkheads$95.5K, Reserve $260,500.00 - Lakes$25K, Reserve - Roadways$105k moved to Reserve - Bulkheads at the 12/9/19 meeting $229,725.00 Reserve Roadways Funds as of 11/30/19 $47,153.00 Reserve Lakes Funds as of 11/30/19 $119,036.00 Reserve Bridges Funds as of 11/30/19 $125,885.00 Reserve Bulkhead Funds as of 11/30/19 $1,300,000.00 Valley National Loan as of 1113/20 CDO Meeting $3,161,416.00 Total funding sources $3,073,563.23 Amount remaining not including interest additions $3,301,688.08 Esitmated project cost as of 1 /6/20 + BS FY2020 items as of 12/16/19 of $4,246 over two invoices, and RTS invoice of $4,000 $40,842.00 Change orders #1 - Glast Golf - Lake 7 pipe install $18,138.10 Change Order #1 - Artistic Structures - Performance Bond, Recording, & upgraded wood $12,750.00 Bank loan Closing Costs of $20,125 - $7,375 estimated on the estimated project costs sheet as of 1/6120. $3,373,418.18 Total project estimated cost $212,002.18 Amount still needed for full project funding to take from Unassigned funds of $418,311.00 as of 11/30/19 1611A1 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 1611A1 Agenda Page 98 Page Number REPORT OF INDEPENDENT AUDITORS 1-2 MANAGEMENT'S DISCUSSION AND ANALYSIS 3-7 BASIC FINANCIAL STATEMENTS: Government -wide Financial Statements Statement of Net Position 8 Statement of Activities 9 Fund Financial Statements: Balance Sheet — General Fund 10 Reconciliation of Total Governmental Fund Balances to Net Position of Governmental Activities 11 Statement of Revenues, Expenditures and Changes in Fund Balances — General Fund 12 Reconciliation of the Statement of Revenues, Expenditures and Change in Fund Balances of Governmental Funds to the Statement of Activities 13 Statement of Revenues, Expenditures and Change in Fund Balances — Budget and Actual — General Fund 14 Notes to Financial Statements 15-23 INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 24-25 MANAGEMENT LETTER 26-27 INDEPENDENT ACCOUNTANT'S REPORT/COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES 28 Agenda Pale 6 11 A 1 CBerger, Toombs, Elam, CO.,�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 AICP,17 &Ision For CPA Firms Member FICPA Private Companies Practice Section 1611A1 Agenda Page 100 SHE} Berger, Toombs, Elam, - Gaines & Frank CrnQW Pubic Al'A'LII-lb 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. lot3 �Onl�ta t9u,-" Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL Fort Pierce, Florida February 12, 2020 -2- Agenda Page101 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- 1611A 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 2018 $ 886,964 $ 792,714 12,864,267 13,103,043 13,751,231 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- 1611AI 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. Governmental Revenues Charges for services Intergovernmental revenues Miscellaneous revenues Investment earnings Total Revenues Expenses General government Physical environment Total Expenses Change in Net Position Net Position - Beginning of Year Net Position - End of Year Change in Net Position Governmental Activities 2019 2018 $ 365,622 12,622 1,975 17,379 397,598 $ 365,350 9,416 374,766 130,975 83,497 423,915 374,147 554,890 457,644 (157,292) (82,878) 13, 887, 500 13, 970, 378 $ 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. 1611A1 Agenda Page105 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 2018 $ 10,991,512 359,117 5,747,726 41,856 (4,275,944) $ 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- 1611kI 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 NET POSITION Net investment in capital assets Unrestricted Total Net Position See accompanying notes to financial statements. -8- 21,023 12,864,267 865,941 $ 13,730,208 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 RPvpnuec t.onarges Tor Expenses Services $ (130,975) $ 157,473 (423,915) 208,149 $ (554,890) $ 365,622 General revenues: Intergovernmental revenues Miscellaneous revenues Interest earnings Total General Revenues Change in net position 1611A1 Agenda Page107 Net (Expense) Revenue and Changes in Net Position Governmental Activities $ 26,498 (215,766) (189,268) 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 1611A1 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- 1611A1 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 Page111 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 Original Final Budget Budget Agenda Page112 Variance with Final Budget Positive 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- 1611A1 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- 1611A1 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- 1611A1 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 Page116 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- 1611A1 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- 1611A1 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- 1611A1 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 (238.7761 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- 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: Governmental Activities: Capital assets, not being depreciated: Land and improvements Total Capital Assets, Not Depreciated Capital assets, being depreciated Balance October 1, 2018 Additions Deletions 1611A1 Agenda Page 121 Balance September 30, 2019 $ 10,991,512 $ - $ - $ 10,991,512 10,991,512 - - 10,991,512 Building and improvements 359,117 - Infrastructure 5,747,726 - Equipment 35,472 12,015 Total Capital Assets, Being Depreciated 6,142,315 12,015 Less accumulated depreciation for 5,631 5,631 359,117 5,747,726 41,856 6,148,699 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- 16I1A1 Agenda Page 122 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 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 1611A1 Agenda Page123 QRBBerger, Toombs, Elam, Gaines & Frank CerJfed PuGic AununNnb 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. r Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants Fort Pierce, Florida February 12, 2020 -25- CCie- 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 1611A1 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 DiNc—i)i For CPA Firms Member FICPA Private Companies Practice Section 1611A1 Agenda Page125 -}Berger, Toombs, Elam, Gaines & Frank C-fdPulfic Arwun— 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- 16I1A1 Agenda Page126 rrr 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 DiUcT, For CPA Firms Member FICPA Private Companies Practice Section 1611A1 Agenda Page 128 r� C18RGaines' & Frank C Berger b, Elam, 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 FCPA Private Companies practice Section 1611A1 Agenda Page129 Berger, Toombs, Elam, Ga+nes & 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 eNt'j Berger, Toombs, Elam, cCP Gaines & Frank f RM RrMk 4iuur.�enO R 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 uwIIANo x'-- n 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. BERG rR,TOOMBS, ELAM, GAINES & FRANK J.W. GAINES, CPA 1611 Cedar Hammock Community Development District Inframark, Infrastructure Management Services 210 N. University Drive, Coral Springs, FL 33071 Tel: 954-603-0033: Fax: 954-345-1292 DATE: May 29, 2020 Memorandum to: Jim Kurtzeborn Cedar Hammock Golf and Country Club VIA EMAIL TO: GMa,cedarhammockcc.com RE: Cedar Hammock CDD Minutes of the continued March 9, 2020 Meeting on March 23, 2020 as approved at the May 12, 2020 meeting Enclosed for your record is a copy of the above -reference minutes for the Cedar Hammock Community Development District, which are to be kept on file for public access. FOR INFORMATIONAL PURPOSES ONLY: Crystal Kinzel, Director Clerk of the Circuit Court/Finance Dept. VIA EMAIL TO: Derek. johnssengcollierclerk.com Berger, Toombs, Elam, Gaines &Frank Via email to: audit(? btef-cpas.com Justin Faircloth, justin.faircloth(a�inframark.com 1611 MINUTES OF MEETING CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT The meeting of the Board of Supervisors of the Cedar Hammock Community Development District held on Monday, March 9, 2020 at 2:00 p.m. was reconvened on Monday, March 23, 2020 at 2 p.m. at the Cedar Hammock Clubhouse, 8660 Cedar Hammock Boulevard, Naples, Florida. Present and constituting a quorum were: Norman Day Quentin Greeley Gene Bolton Fred Bally Chairman Vice Chairman Assistant Secretary Assistant Secretary The following is a summary of the discussions and actions taken at the March 9, 2020 Cedar Hammock Board of Supervisors continued meeting. Meeting Schedules Mr. Day reported a discussion he had with Justin Faircloth, District Manager regarding future meetings of the CDD Board given the governmental limitations imposed on group meetings as a result of the Coronavirus. The Governor has temporarily modified the "Sunshine Law" to allow a quorum to be established via video or teleconference rather than physical presence. Advertising of any such meetings will have to be modified accordingly. The current meeting scheduled for April 13, 2020 will proceed, subject to any further developments with the Coronavirus. In any event, Mr. Day noted that the Board has already tentatively approved the FY 2021 Budget and the May 12, 2020 public hearing to review that budget will be advertised as scheduled, once again subject to any governmental requirements regarding the Coronavirus. 1 Bulkhead & Bridges Repair/Replacement Update Travis Pritchard from Artistic Structures is ready to set the 41h and final row of capstone rocks on Hole #17 this week and get the filter cloth in place for Glase Golf to then fill in behind the wall with crushed stone, then fill and grade that area. By Friday, March 27, 2020 Hole #4 should be prepped for Artistic Structures to start the bulkhead wall on Monday, March 30, 2020. Kipp Shulties will be onsite tomorrow to review work and provide update as to progress. He is keeping track of expenditures based on original contract budget. It appears that the project is currently ahead of schedule. The irrigation is in place on Hole #4 to keep the green watered. 2021 Budget General discussion regarding potential Club assessment for impact of Coronavirus to cover Club expenses and loss of revenue regarding closing of course for Bulkhead Project. Mr. Day suggested that we review CDD maintenance budget carefully to try to keep the lid on costs for 2021 to limit increase, given impact of loss of revenue for Club via Coronavirus/Bulkheads. Cedar Hammock Golf & Country Club Reimbursement Request General discussion regarding the maintenance responsibility of CDD for its assets. Mr. Day has requested from Sam Marshall a specific list of CDD assets based on original 1999/2000 development documentation. In the meantime, based on District Manager's Field Maintenance Report dated October 25, 2019 regarding the cart path on #2 , Tee Box #8 and Tee Box #13 the Club's maintenance department proceeded to remove vegetation growing out of bulkheads on cart path #2, Tee Box #8, pressure treated and sealed the same and has requested it be reimbursed $1800 for that work as well as an additional $775 for authorizing Artistic Structures to remove and replace deteriorating wood on top cap of the bulkhead wall on Tee #13 for a total of $2575. Although it is unclear whether those walls are the responsibility of the CDD, clearly the Golf Club proceeded with the repairs based on the recent CDD Field Manager's Report and it's appropriate that the Club be reimbursed. Upon motion by Mr. Greeley, 6 seconded by Mr. Bally, it was unanimously voted to reimburse the Cedar Hammock Golf & Country Club the sum of $2,575 for Maintenance Expenses as presented, based on the CDD Field Manager's Report of October 25, 2019. The next Meeting is scheduled for 2 p.m. Monday, April 13, 2020. There being no further business, upon motion by Mr. Greeley, seconded by Mr. Bolton, the Board voted to adjourn the Meeting at 2:55 p.m. Se ,5pltary 3 Chairman/Vice airman Cedar Hammock Community Development District Inframark, Infrastructure Management Services 210 N. University Drive, Coral Springs, FL 33071 Tel: 954-603-0033; Fax: 954-345-1292 DATE: May 29, 2020 Memorandum to: Jim Kurtzeborn Cedar Hammock Golf and Country Club VIA EMAIL TO: GM(d,cedarhammockcc.com RE: Cedar Hammock CDD Minutes of the March 9, 2020 Meeting as approved at the May 12, 2020 meeting Enclosed for your record is a copy of the above -reference minutes for the Cedar Hammock Community Development District, which are to be kept on file for public access. FOR INFORMATIONAL PURPOSES ONLY: Crystal Kinzel, Director Clerk of the Circuit Court/Finance Dept. VIA EMAIL TO: Derek. iohnssen(&collierclerk.com Berger, Toombs, Elam, Gaines & Frank Via email to: auditna,btef-cpas.com Justin Faircloth, Justin.faircloth(cDinframark.com 16 11 Al MINUTES OF MEETING CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Cedar Hammock Community Development District was held Monday, March 9, 2020 at 2:00 p.m. at the Cedar Hammock Clubhouse, located at 8660 Cedar Hammock Boulevard, Naples, Florida. Present and constituting a quorum were: Norman Day Chairman Quentin Greeley Vice Chairman Gene Bolton Assistant Secretary John Martino Assistant Secretary Fred Bally Assistant Secretary Also present were: Justin Faircloth District Manager Sam Marshall District Engineer Jim Kurtzeborn Cedar Hammock Golf & Country Club Todd Legan Cedar Hammock Golf & Country Club Residents The following is a summary of the discussions and actions taken at the March 9, 2020 Cedar Hammock Community Development District's Board of Supervisors Meeting. FIRST ORDER OF BUSINESS Roll Call Mr. Faircloth called the meeting to order and called the roll. A quorum was established. SECOND ORDER OF BUSINESS Approval of Agenda Mr. Faircloth presented the Agenda for the meeting, and the following amendments were requested: • Handouts were provided regarding the Bulkhead/Bridge Repair/Replacement Project Accounting Schedule, Project Management Tracking Sheet, Fiscal Year Monday, 05/04/20 March 9, 2020 Cedar Hammock CDD 2021 Proposed Budget Version 3, Facilities Operation and Maintenance Memorandum of Agreement Between the District and Cedar Hammock Golf & Country Club dated April 22, 2018, and the email and proposal from Jacob Chase of PMI dated August 6, 2018 regarding roadway damage on Cedar Hammock Circle. • The Agenda was amended to include the additional documents noted above, along with the February 13, and February 21, 2020 CDD Meeting Minutes. On MOTION by Mr. Greeley, seconded by Mr. Martino, with all in favor, the Agenda for the Meeting was approved as amended. THIRD ORDER OF BUSINESS Public Comments on Agenda Items Hearing no comments from the public, the next order of business followed. FOURTH ORDER OF BUSINESS Old Business A. Bulkhead & Bridge Repair/Replacement Project Update • Hole 17 will be open for member guests only. • Palm Trees will have to be removed from Hole 4, but will be replanted. The process was discussed. • Mr. Faircloth discussed the expenditures associated with this project. • Change Orders were addressed. • Mr. Schulties will provide updates to the Board at upcoming meetings. On MOTION by Mr. Day, seconded by Mr. Greeley, with all in favor, retainage on bonding/permitting regarding the bulkhead/bridge repair/replacement project shall not be withheld. • The Board requested KSGDI provide a weekly update on the project, including updates to the project accounting schedule and dates when they will be on site. • Littoral planting was discussed. • The $250 SFWMD permit fee for the project was decreased to $100. B. South Florida Water Management District Water Use Permit Renewal • The renewal is for 20 years. • Recalibrations must be done every five years with this permit. 2 Monday, 05/04/20 March 9, 2020 • The lakes may not be artificially elevated. • Wetland monitoring was removed from this permit. • The preserves will continue to be monitored. • Inspections will now be done on a random basis. Cedar Hammock CDD • The Board requested the engineer review the data submitted to SFWMD by Cardno and verify all information/map presented to the District are correct. FIFTH ORDER OF BUSINESS 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 • Version Three has the change the Board requested for a $196.67 overall increase. • The bridge/bulkhead project was addressed in this regard. • The possibility of a Reserve Study was discussed. • Mr. Faircloth discussed the budget timeline. • The loan was discussed. The loan may be paid off at any time. The rate is 3.35%. • The date of the Public Hearing will be changed from May 11, 2020 to May 12, 2020 at 2:00 p.m. Mr. Greeley MOVED to adopt Resolution 2020-01, approving Version 3 of the Budget for Fiscal Year 2021, and Setting a Public Hearing thereon pursuant to Florida Law, to be held Tuesday, May 12, 2020 at 2:00 p.m. at the Cedar Hammock Clubhouse, located at 8660 Cedar Hammock Boulevard, Naples, Florida, and Mr. Bally seconded the motion. • This version of the budget was not presented in the original agenda package. • The reserve line item for roads was changed from $130,500 to $100,000. There being no comments from the audience, On VOICE vote, with all in favor, the prior motion was approved. B. Cedar Hammock Golf & Country Club Reimbursement Request • The reimbursement is for $2,575 for work they did on the cart paths, bulkheads and other areas. 3 Monday, 05/04/20 March 9, 2020 Cedar Hammock CDD • Public funds cannot be spent on private property, and this property belongs to the Association. • The CDD owns the lakes within the stormwater system, as well as the stormwater piping and roadways. The CDD is responsible for the bulkheads on the lakes. • The CDD is not responsible for the repairs associated with this request. Mr. Faircloth explained exactly what he understands the CDD is responsible regarding this request. • Any property belonging to the CDD was funded with bond funds. • The District Engineer can determine which bulkheads are the CDD's responsibility. • The CDD is responsible for the Preserves. • The Board would like the District Engineer to prepare a list of items the CDD owns. • Mr. Marshall was asked to investigate the irrigation as well. • This item was tabled until such time as the District Engineer determines the CDD's assets. SIXTH ORDER OF BUSINESS Attorney's Report • Cedar Hammock Circle damages were discussed. The roadways were utilized without the CDD's permission and the contractor damaged the recently repaved roadway with their equipment and storage of the roofing repair materials. The attorney proceeded with pursuing this with Tekram Services, but has not heard back from them. The next step would be to file a lawsuit. • The Board requested the attorney send a letter to the Club regarding a couple of items. • It was requested the CDD be listed as an additional insured on all vendor policies which may impact the CDD's roadways. Another letter will be sent to each HOA President and Master Board in this regard. SEVENTH ORDER OF BUSINESS Engineer's Report There being no report, the next order of business followed. 4 Monday, 05/04/20 March 9, 2020 16IlA1 Cedar Hammock CDD EIGHTH ORDER OF BUSINESS Manager's Report A. Approval of the Minutes i. February 10, 2020 Meeting Mr. Faircloth stated each Board member received a copy of the Minutes of the February 10, 2020 Meeting, and requested any additions, corrections or deletions. There being none, On MOTION by Mr. Day, seconded by Mr. Martino, with all in favor, the Minutes of the February 10, 2020 Meeting were approved. ii. February 13, 2020 Continued Meeting Mr. Faircloth stated each Board member received a copy of the Minutes of the February 13, 2020 Meeting, and requested any additions, corrections or deletions. There being none, On MOTION by Mr. Day, seconded by Mr. Greeley, with all in favor, the Minutes of the February 13, 2020 Continued Meeting were approved. iii. February 21, 2020 Continued Meeting Mr. Faircloth stated each Board member received a copy of the Minutes of the February 21, 2020 Continued Meeting, and requested any additions, corrections or deletions. There being none, On MOTION by Mr. Greeley, seconded by Mr. Bolton, with all in favor, the Minutes of the February 21, 2020 Continued Meeting were approved. B. Acceptance of the Financials i. Project Tracking Forms Mr. Faircloth presented the January 31, 2020 Financial Statements for the Board's review and approval. • Tax collections were addressed. As of January 17, 2020 the District was 93% collected. More funds were likely received in February. On MOTION by Mr. Bally, seconded by Mr. Bolton, with all in favor, the Financials were accepted. 5 Monday, 05/04/20 1611A1 March 9, 2020 Cedar Hammock CDD C. Acceptance of the FY 2019 Financial Audit Report i. Audit Letter from Berger, Toombs, Elam, Gaines & Frank Mr. Faircloth presented the Fiscal Year 2019 Financial Audit Report for the Board's discussion and acceptance. • The Audit was reviewed and noted that it was favorable for the District. On MOTION by Mr. Bolton, seconded by Mr. Day, with all in favor, the Audit for the Fiscal Year ended September 30, 2019 was accepted. D. Follow Up Items i. Total Asphalt Roadway Inquiry • The loan has been assigned. • All required documentation has been received. • Payments are currently being processed. Other follow up items were addressed. • Grates will be installed. The Carp will be placed after. Certain lakes will be impacted. • The Board decided not to have the dumpster damages on Wax Myrtle repaired at this time until future roadway projects are considered. • The Board discussed pursuit of litigation against Tekram Services. On MOTION by Mr. Day, seconded by Mr. Martino, with all in favor, the District shall not pursue litigation against Tekram Services at this time. NINTH ORDER OF BUSINESS Supervisors' Requests • Mr. Day indicated the progress on the bulkheads and bridges should be evaluated in the next two weeks, and determine whether to insist on hauling in fill. This project must be complete in a timely manner. A lengthy discussion ensued. Mr. Schulties has the authority to order the fill when he believes it is necessary, but he should be told that time is of the essence. Everything appears to be in place for Mr. Schulties to take action. Board approval is not necessary. 6 Monday, 05/04/20 March 9. 2020 + Mr. Bally would like more information regarding the bulkhead project. Mr. Faircloth suggested Mr. Schulties be directed to give an update on a weekly basis The Board suggested a weekly email synopsis. TENTH ORDER OF BUSINESS Audience Comments Audience members commented on the following items: + The schedules for different projects. The club is in contact with Mr. Schulties. • Utilizing old roof tiles for fill was addressed. • Closure of the back gate was discussed. The roadway shall remain open. Mr. Faircloth recommended Glase Construction ensure there are flagmen at the gates. ELEVENTH ORDER OF BUSINESS Adjournment Mr. Greeley MOVED to continue this meeting to Monday, March 23, 2020 at 2:00 p.m. at the Cedar Hammock Clubhouse, located at 8660 Cedar Hammock Boulevard, Naples, Florida, and Mr. Bally seconded the motion. • The meeting may be cancelled if necessary. There being no further discussion, On VOICE vote, with Mr. Day, Mr. Greeley, Mr. Bolton and Mr. Bally voting aye, and Mr. Martino voting nay, the prior motion was approved. Justin aircloth Secr' tary ff1 Norman Day Chai rman 1611A2 Heritage Bay Community Development District Board of Supervisors ❑ Edwin Hubbard, Chairman F. Jack Arcurie, Assistant Secretary ❑ Dennis Gagne, Assistant Secretary ❑ Donna Hunter, Assistant Secretary ❑ Justin Faircloth, District Manager ❑ Gregory Urbancic, District Counsel ❑ Jeffrey Satfield, District Engineer Regular Meeting Agenda March 5, 2020 — 9:00 a.m. 1. Roll Call 2. Approval of Agenda 3. Public Comments on Agenda Items 4. Organizational Matters A. Consideration of Supervisor to Fill Unexpired Term of Office (Seat 5, Expires 11/2022) i. Allen Soucie Resume ii. Paul Shellberg Resume B. Oath of Office for Newly Appointed Supervisor C. Designation of Officers (Resolution 2020-3) 5. Engineer's Report A. Project Summary i. Q.E. Open Items for Completion ii. Clubhouse Dry Retention Modification Update iii. CPH Geotube Recommendation Email February 23, 2020 6. Attorney's Report A. Resolution 2020-2 Establishing Policy and Procedure for Certain Maintenance or Repair Contracts 7. Lake & Wetland Management Monthly Inspections and Service Reports 8. Old Business A. FY 2020 Lake Bank Erosion Restoration Proposals i. Quality Enterprises Email Proposal February 23, 2020 ii. Copeland Southern Enterprises Proposals 9. New Business 10. Manager's Report A. Approval of the Minutes of the January 30, 2020 Meeting District Office: 210 N. University Drive, Suite 702 Meeting Location: Coral Springs, FL 33071 Heritage Bay Clubhouse 954-603-0033 10154 Heritage Bay Boulevard Naples, FL March 5, 2020 Agenda Heritage Bay CDD B. Acceptance of Financials C. Discussion of Draft FY 2021 Budget D. Field Manager's Reports E. Updated Inframark Infrastructure Management Services Contract for Review and Approval F. Follow Up Items i. FEMA Update 11. Supervisors' Reports, Requests, and Comments 12. Chairman's Comments 13. Audience Comments 14. Adjournment The next meeting is scheduled for April 2, 2020 District Office: Meeting Location: 210 N. University Drive, Suite 702 Heritage Bay Clubhouse Coral Springs, FL 33071 10154 Heritage Bay Boulevard 954-603-0033 Naples, FL NaVttS:43a*tjj NZWO PART Of THE USA TODAY NETWORK Published Daily Naples, FL 34110 HERITAGE BAY COMMUNITY 210 N UNIVERSITY OR # 702 CORAL SPRINGS, FL 33071-7320 Affidavit of Publication STATE OF WISCONSIN COUNTY OF BROWN Before the undersigned they serve as the authority, personally appeared said legal clerk who on oath says that he/she serves as Legal Clerk of the Naples Daily News, a daily newspaper published at Naples, in Collier County, Florida; distributed in Collier and Lee counties of Florida; that the attached copy of the advertising was published in said newspaper on dates listed. Affiant further says that the said Naples Daily News is a newspaper published at Naples, in said Collier County, Florida, and that the said newspaper has heretofore been continuously published in said Collier County, Florida; distributed in Collier and Lee counties of Florida, each day and has been entered as second class mail matter at the post office in Naples, in said Collier County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. Published: September 20, 2019 Subscribed and sworn to before on September 20, 2019: Notary, State of WI, County of Brown TARA MONDLOCH Ni>tary )'ublir: State of Wisconsin My commission expires August 6, 2021 Publication Cost: $336.00 Ad No:0003784770 Customer No: 1305454 PO # Meeting Schedule 1511A2i NOTICE OF MEETING SCHEDULE HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT The Board of Supervisors of the Heritage Bay Cornmunify Devol- apmenl District will hold their meetings for Fiscal Year 2019/2020 in the Heritage Bay Clubhouse. 10154 Heritage Bay Boulevard, Naples Florida, at 9:00 a.m. as follows. October 3, 2019 November 7, 2019 December 5, 2019 January 2, 2020 January 30, 2020 March 5, 2020 April 2, 2020 May 7, 2020 June 4, 2020 July 2, 2020 August 6, 2020 September 3, 2020 The meetings are open to the public and will be conducted in accordance with the provision of Florida Law tot Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meet- Ing. There may be occasions when one or more Supervisors will par- ticipate by telephone. Any person requiring special accommodations at these meetings because of a disability or physical impairment should contact the District Manager's Office at least forty-eight (40) hours prior to the meeting II you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800.955- 8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Manager's Office. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the pro. ceedings and that according)yy, the person may need to ensure that a verbatim record of the proceedings Is made, including the testimony and evidence upon which such appeal is to be based. Justin Faircloth District Manager Sept 20, 2019 No. 3784770 1611A2 Agenda Page 6 Allen Soucie 10288 Gator Bay Ct Naples, FL 34120 Application For CDD Education: Porter School of Engineering Design -Graduated 1966 Attended Western New England College Dale Carnegie Sales Course Numerous educational seminars Work Experience 1968-1972 Universal Design Tool designer -production tooling and gauging for the aircraft industry. 1972-1984 Linatex Corp of America Began as a sales engineer and finished as the Director Sales and Marketing of Mining Equipment The equipment we designed and sold revolved around the pumping and separation of solids from liquid. We dealt nationally in a variety of industries from sizing constriction sands, Glass (silica) sands, Coal, Phosphates are the among the most common. Most important here is that we designed and sold wastewater equipment which would clarify plant wastewater for reuse at rates as high as 4000 GPM and as little as 30 GPM with a common goal of reducing solids to a maximum particle size of 30 microns. I am familiar with water sampling, flow measurement and lab analysis. 1985-1996 Carl Fisher Co Sales Engineer & Factory Manager for approximately 40 metal fabricators and welders. 1996-2016 CAMM Metals, Inc Founder and owner of a custom metals manufacturing plant. We would cut, bend, weld and finish metal to customer supplied specifications. Our primary way to cut the various metals was the use of (3) waterjet cutting machines. We pumped water at a rate of one GPM for each machine at 50,000 psi and introduced 80 mesh garnet sand into the waterflow to cut various materials from .020" to 10" thick. I again used my background in wastewater treatment to clarify the wastewater from the waterjets for re -use. 1611 A Paul C Shellberg Agenda Page 8 10483 Heritage Bay Blvd. Naples, FL 34120 (H) 248-274-0174: (C) 248-705-2927: Email paulc914@yahoo.com Originally from Southeast Michigan, me and my wife Peggy of 50+ years, are full time residents (Single Family Home) in Heritage Bay since October 2014, after renting for a couple of years. I am very much interested in filling the open Heritage Bay CDD Board of Supervisors Seat #5 for the term expiring November 2022. The reason for my interest to serve on the Heritage Bay CDD Board of Supervisors, is to fulfil a civic responsibility, by getting involved and giving something back to the community. In my prior life, I worked in many sales and sales management positions in the electrical equipment manufacturing and distribution businesses. In 1986, I started an independent manufacturer's representative sales firm that grew to over $40 Million is sales by adding (2 partners) and 13 employees. In 2001, I sold that business to my partners and "retired". I was lured out of retirement in 2005 to join an automotive consulting firm, A.T. Kearney. I was part of a specialized management team that helped Daimler Chrysler Corporation restructure their MRO (Maintenance, Repair and Operations) function for plants in the US and Canada, recommending and implementing modern processes, which resulted in millions of dollars of Corporate savings. On completion of that assignment in 2008, I retired "for good". I've volunteered and served on the HB Golf Advisory and HB Finance (Advisory) Committees. Additionally, I was appointed by the HB Board of Directors to serve on the (3) person Heritage Bay Broadband Task Force. This resulted in replacing Comcast (Xfinity) as the Bundled Video and Broadband provider in Heritage Bay, with state-of-the-art Hotwire Communications - Fiber to each home. In my role on the Finance Advisory Committee, I served as the FAC liaison to our Green Committee, where I had my first exposure to what our CDD is all about. In this role I witnessed how our CDD works with the HB Green committee for the betterment of our residents and to the benefit of the South Florida Water Management District. In addition to attending several CDD monthly meetings over the last few years, as a guest, I have reviewed the various documents, reports and financial files on the Heritage Bay CDD website. I have also, acquainted myself with: 1.) What is a CDD? • How a CDD operates • Relationship with our HOA's • Benefit to our Residents • Costs to Operate a CDD • Value of our CDD to our Community • Importance of our CDD to the South Florida Water Management District 2.) Specific Roles & Responsibilities • Board of Supervisors • District Administration • District Manager's Responsibility (Infromark) 1 1 P a g e 1611A2 Agenda Page 9 Paul C Shellberg 10483 Heritage Bay Blvd. Naples, FL 34120 (H) 248-274-0174: (C) 248-705-2927; Email paulc914@yahoo.com ■ District Engineer's Responsibility • District Counsel's Responsibility • Field Manager's Responsibility Although, I have no specific work experience in maintaining community -wide infrastructure and related services, I am a quick learner and will spend the necessary time in helping to set policies and financial obligations that support District facilities. If I'm selected to fill this open seat, I commit to attend scheduled meetings and field trips (as necessary). • Prior to a scheduled meeting: o Completely review Agenda Package, including all reports, Strategy Updates & Inspections c Be familiar with the issues • Participate in discussions and work assignments. • Abide by the provisions as outlined by the Florida Commission on Ethics. I look forward to the opportunity of being valued member of the Heritage Bay COD Board of Supervisors. Thank you for your consideration, Two C ske[Lterg 2 1 P a g e i611A2 OATH OF OFFICE (Art. IL § 5(b), Fla. Const.) STATE OF FLORIDA County of Collier I do solemnly swear (or affirm) that I will support, protect, and defend the Constitution and Government of the United States and of the State of Florida; that I am duly qualified to hold office under the Constitution of the State, and that I will well and faithfully perform the duties of Heritage Bay CDD Supervisor Seat 5 (Title of Office) on which I am now about to enter, so help me God. [NOTE: If you affirm, you may o t the words "7hel,bye God." See § 92.52, Fla. Stat.l AN& T. & Si at $own n,Sworn to and subscribed before e by ►neans of �bysical pr Bence or r�11r f onU notarization, tills I o r'y�i�, // i gcef Adn►inistering P. n Print, Type,'or Stan►p or of Notary Public Nance of Notary Public Personally Known ❑ OR �P'"rrooduced Identification I�r Type of Identification Produced / G 407 1 ✓f, ll> ACCEPTANCE I accept the office listed in the above Oath of Office. Mailing Address: ❑✓ Home ❑ Office 10288 Gator Bay Ct. Allen Soucie Street or Post Office Box Print Naples, FL 34120 City, State, Zip Code tore DS-DE 56 (Rev. 02/20) RESOLUTION 2020-3 A RESOLUTION DESIGNATING OFFICERS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT WHEREAS, the Board of Supervisors of Heritage Bay Community Development District at a regular business meeting held on March 5, 2020 desires to appoint the below recited persons to the offices specified. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT: The following persons were appointed to the offices shown, to wit: ��i�..�- IlGvs>rt��t r✓t' Chairman r,L/t,JIC- Vice Chairman Justin Faircloth Secretary Stephen Bloom Treasurer Alan Baldwin Assistant Treasurer 4)ier Assistant Secretary " F 2 J('Assistant Secretary Allel. - v �� ,�- Assistant Secretary PASSED AND ADOPTED THIS, 5th DAY OF MARCLL2920. Chairman 16 Agenda Page 14 11 AZ From: Lopez, Albert J. <alopez@cphcorp.com> Sent: Monday, February 24, 2020 5:47 PM To: Faircloth, Justin <justin.faircloth@inframark.com> Cc: Satfield, Jeffrey M. (P.E.) <jsatfield@cphcorp.com> Subject: RE: Heritage Bay CDD - 1/30/20 Meeting Summary Justin, Please refer to the attached picture for section needing to be replaced on lake 4. It is our understanding the section failed due to drainage pipe defect. We recommend the removal of this section and confirm/repair pipe condition. Thank you, Albert Lopez Office Manager o 239.332.5499 (Ext.3207) c 386.518.9175 alopezCa)cphcorp.com Full Service A&E Firm Facebook I Linkedln 16 11 A Agenda Page 15 Agenda P2gek I 1 _.z Agenda Paget 6 11 A From: Faircloth, Justin <iustin.faircloth@inframark.com> Sent: Monday, February 24, 2020 5:04 PM To: Lopez, Albert J. <aic,ia rz@cphcorp.com> Cc: Satfield, Jeffrey M. (P.E.) <iatfield@cphcorp.com> Subject: RE: Heritage Bay CDD - 1/30/20 Meeting Summary Albert, Thank you for this information. Where is the section you believe should be replaced? Why would we not just cover up this section like you have recommended elsewhere? Thank you, Justin Justin Faircloth I CAM, CDM I District Manager (biNFRAMARK INP AAS rAUC t UAE MANAGEMENI SEAYICES 5911 Country Lakes Drive I Fort Myers, FL 33905 (0) 239.245.7118 ext. 3061 (M) 239.785.0675 1 www.inframarkims.com SUPERVISORS, PLEASE DO NOT REPLY TO ALL AS THIS COULD BE A VIOLATION OF THE FLORIDA SUNSHINE PROVISIONS. CONFIDENTIALITY NOTICE: The information in this email is intended for the sole use of the recipient(s) and may be confidential and subject to protection under the law. If you are not the intended recipient, you are hereby notified that any distribution or copying of this email is strictly prohibited. If you have received this message in error, please contact the sender immediately and delete your copy from your computer. From: Lopez, Albert J. <alopez@cphcorp.com> Sent: Sunday, February 23, 2020 7:39 PM To: Faircloth, Justin <iustin.faircloth@inframark.com> Cc: Satfield, Jeffrey M. (P.E.) <iatfield@cphcorp.com> Subject: RE: Heritage Bay CDD - 1/30/20 Meeting Summary Justin, CPH visited the site to confirm the geotube existing condition. CPH identified one section (± 12 LF) that need to be replaced by a professional specialized on this type of erosion control material/application. The remaining geotubing length seems to be in good structural condition with the exception of some evident top erosion. CPH recommends the geotubing to be covered with new fill material and sod and planting of additional littoral material to help with the erosion problem. Please let me know if you have any questions. Thank you, Albert Lopez Office Manager o 239.332.5499 (Ext.3207) 1611A2 RESOLUTION NO.2020-02 A RESOLUTION OF THE BOARD OF SUPERVISORS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT ESTABLISHING A POLICY AND PROCEDURE FOR CERTAIN MAINTENANCE OR REPAIR CONTRACTS, INCLUDING IN A EMERGENCY SITUATION; AUTHORIZING THE DISTRICT MANAGER TO EXECUTE CERTAIN MAINTENANCE OR REPAIR CONTRACTS; PROVIDING FOR PRESENTATION OF MAINTENANCE OR REPAIR CONTRACTS APPROVED PURSUANT TO THIS POLICY AND PROCEDURE FOR INFORMATIONAL PURPOSES TO THE BOARD OF SUPERVISORS; PROVIDING FOR CONFLICTS, PROVIDING FOR SEVERABILITY AND PROVIDING AN EFFECTIVE DATE. WHEREAS, Heritage Bay Community Development District (the "District") is organized for purposes which include ownership and operation of certain public infrastructure within or benefiting the community known generally as Heritage Bay; and WHEREAS, throughout the year, the District encounters various instances where the facilities or infrastructure of the District require prompt maintenance or repair; and WHEREAS, it is not practical, expeditious or economical to hold meetings of the Board of Supervisors (the "Board") each time a certain maintenance or repair issue occurs; and WHEREAS, it is in the best interest of the District to ensure prompt and timely maintenance and repair of its facilities; and WHEREAS, the Board of Supervisors desires to establish updated policies and procedures for the District to allow the District Manager to carry out certain maintenance or repair items in an expeditious manner. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT: Section 1. Recitals. The foregoing recitals are true, correct and hereby incorporated as the findings of the Board. Section 2. District Manager Authority. The District Manager is designated the authority to enter into contracts for the maintenance or repair of District facilities or infrastructure under the following circumstances: (i) the maintenance or repair cost will not exceed $10,000 for the subject maintenance or repair event; (ii) the total maintenance or repair cost paid to any one contractor or maintenance or repair provider under this policy will not exceed $10,000 in the aggregate (including the subject maintenance or repair event) during the then -current fiscal year of the 1611A2 District; and (iii) such proposed maintenance or repair cost falls within an approved budget line - item of the District's budget. In each of the foregoing cases (i) — (iii), the action will be subject to prior written approval by the Chairman (or the Vice Chairman in the Chairman's absence). Subject to the foregoing requirements, the District Manager is designated by the District, and authorized by the District, to carry out this policy and procedure and to execute such documents as necessary to accomplish the same. Section 3. Emergency Expenditures. The District Manager is further designated the authority to enter into contracts for the maintenance or repair of District facilities or infrastructure if there is an emergency situation such that the District Manager believes the repair or maintenance is necessary to prevent a significant interruption or suspension of the District's services or otherwise necessary for the preservation and safety of persons or property. For purposes of this Section, the contract for maintenance or repair shall only be to the extent necessary to prevent or abate the emergency and any such contract shall be subject to the prior written approval of the Chairman (or the Vice Chairman in the Chairman's absence). In connection with contracts in such emergency situations, the District Manager can consider the utilization of reserve funds in combination with allowances under the then -current fiscal year budget. Subject to the requirements herein, the District Manager is designated by the District, and authorized by the District, to carry out this policy and procedure and to execute such documents as necessary to accomplish the same. Section 4. Placement in Board Agenda Packet. A copy of any maintenance or repair contract approved pursuant to Section 2 or Section 3 of this Resolution shall be presented to the Board for informational purposes only at its next regularly scheduled meeting following said approval; provided, however, that any failure to present said contract shall not affect the validity or implementation of this Resolution. Section 5. Future Amendments. These policies and procedures shall stay in full force and effect until such time as the Board may amend or rescind the same. Section 6. Severability. Should any sentence, section, clause, part or provision of this Resolution be declared by a court of competent jurisdiction to be invalid, the same shall not affect the validity of this Resolution as a whole, or any part thereof, other than the part declared invalid. Section 7. Conflicts. All Sections or parts of Sections of any Resolutions or actions of the Board in conflict are hereby repealed to the extent of such conflict. Section 8. Effective Date. This Resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed. {Remainder ofpage intentionally left blank. Signatures appear on next page.] PASSED in Public Session of the Board of Supervisors of Heritage Bay Community Development District, this 5 '' day of March, 2020. Attest: J Faircloth, Secretary HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT Edwin Hubbard, Chairman 16 I 1 A2 Agenda Page 24 Lake &Wetland MANAGEMENT HERITAGE BAY CDD LAKES INSPECTION REPORT February 24, 2020 Mr. Justin Faircloth Heritage Bay Community Development District c/o Inframark Management Services Justin.faircloth@inframark.com 5911 Country Lakes Drive (239) 245-7118 Office Fort Myers, Florida 33905 (239) 245-7120 Fax Below are my observations noted on Friday, Friday 21st: Lake 1 - No issues noted Lake 2 - No issues noted Lake 3 - No issues noted - Spatterdock completely gone Lake 4 - No issues noted, turbid water at north cove Lake 5 - No issues noted. Lake 6 - Chara and algae noted, will advise tech 1611A2 Agenda Page 25 Lake 7 - No issues noted Lake 8 - No issues noted Lake 9 - No issues noted Lake 10 - No issues noted, healthy littorals Lake 11 - Torpedo grass noted, will advise tech Lake 12 - Pondweed treated 2/20. Minimal algae along littorals, will advise tech Lake 13 - No issues noted Lake 14 - Minimal torpedo grass, will advise tech Lake 15 - No issues noted Lake 16 - No issues noted Lake 17 - No issues noted Lake 18 - No issues noted, healthy littorals Lake 19 - Pondweed on shelve, advised tech, he will come in with the boat to treat lake 1611A2 Agenda Page 26 Lake 20 - Pondweed noted, treated 2/22 Lake 21 - No issues noted Lake 22 - No issues noted Lake 23 - No issues noted Lake 24 - Chara noted, will advise tech Lake 25 - No issues noted Lake 26 - No issues noted Lake 27 - No issues noted Agenda P"agT 7� 1 A 2 Lake 28 - Hydrilla was treated 2/20 Lake 29 - Hydrilla noted, treated 2/20 Lake 30A - Need to cut pondweed Lake 30B - Pondweed noted by boat launch, will advise tech Canal - No issues Summary: The community waterways still look great, minimal issues. Water levels keep going down. Canal is clean, 30B has minimal pondweed by the boat launch. We need to cut pondweed at 30A. 1611A2 4/L MANAGEMENT &Wetland Agenda Page 28 Lake Management - Wetland & Preserve Maintenance Erosion Restoration - Mosquito & Midge Larvae Control Algae & Aquatic Weed Control - Native Planting Water Testing & Analysis - Fountains & Aerators SERVICE & INSPECTION REPORT Customer: I _ _ Account #: L 5 �� Date: —,"12 7 Technician:_ _A' q vet 4yevi Territory: __ G Weather Conditions: CZ&--- ►/ 0 LAKE MANAGEMENT ❑ ALGAE CONTROL Lake(s) #: 016RASSES & EMERGENTS Lake(s) #: SUBMERSED AQUATICS Lake(s) #: ❑FLOATING PLANTS Lake(s) #: C INSPECTION Lake(s) #: ❑ DEBRIS Lake(s) #: Water Test Results (Combined Average) Temperature OF Dissolved Oxygen ppm pH reading Water Clarity _ Water Level 0 LITTORAL SHELF ❑ SHORELINE GRASSES & EMERGENTS ❑ FLOATING PLANTS ❑ INVASIVE / EXOTIC SPECIES 0 UPLAND / WETLAND PRESERVE ❑ INVASIVE / EXOTIC SPECIES ❑ GRASSES ❑ VINES O MOSQUITO / MIDGE LARVAE CONTROL ❑ INSECTICIDE TREATMENT ❑ HIGH ❑ AVERAGE ❑ LOW ❑ HIGH ❑ AVERAGE ❑ LOW ❑ ACID ❑ NEUTRAL ❑ BASE ❑ GOOD ❑ FAIR ❑ POOR ❑ HIGH ❑ AVERAGE ❑ LOW SHELVES #: �Q ❑ HERBICIDE TREATMENT DEBRIS REMOVAL ❑ MANUAL REMOVAL ❑ INSPECTION PRESERVE(S) ❑ HERBICIDE TREATMENT ❑ DEBRIS REMOVAL ❑ MANUAL REMOVAL ❑ INSPECTION LAKE(S) #: ❑ INSPECTION Comments: .49 ,Fi lkw)�Pro R ��DDN1�i�'_�f lam' P ___ f}uyc•� O — c.?.o FISH & WILDLIFE OBSERVATIONS FISH: 0 Bass OBream O Catfish O Grass carp 0 Tilapia O Mosquitofish O Shad BIRDS: 0 Raptor REPTILES: 0 Alligator ODuck OSnake O Wood Stork 0 Turtle O Shorebird O Wading bird O Songbird O Vulture 0 Tortoise 0 Lizard 0 AMPHIBIANS O INSECTS INVASIVE / EXOTIC PLANTS NOTED 08razilian pepper OMelaleuca OPennywort OBischofia 0Earleaf Acacia OAustralian pine O5hoebutton OSedge OCllmbing Fern OAir potato OTorpedograss OAzolla 05alvinia ODowny rose myrtle OJava plum OFloating Hearts OLantana OHydrilla OHygrophilia OWater Lettuce 0 Water hyacinth OCattail OPrimrose OAlligatorweed NATIVE PLANTS NOTED OCypress 0 Wax Myrtle OFL Pine ORed Maple O Waterlily OMangrove OPond Apple 0Oak OCocoplum O Bulrush OBlue flag iris 0Strangler fig OArrowhead OPickerelweed OThalia O Palms OGoldenCannaOSpikerush OButtonbush OEelgrass OCordgrass OFakahatcheegrassOSpatterdock OFerns OBabytears 0Naiad OChara ODuckweed 0Bladderwort 0Pondweed 0Slender spikerushOBacopa Other species noted / comments: www.lakeandwetland.com RevO7/23/14 Farmf398D 4/Lake k�. MANAGEMENT Agenda Page 29 Lake Management - Wetland & Preserve Maintenance Erosion Restoration - Mosquito & Midge Larvae Control Algae & Aquatic Weed Control - Native Planting Water Testing & Analysis - Fountains & Aerators l� SERVICE & INSPECTION REPORT Customer:...f Q _ -----------__ Account #: Date: Technician: Weather Conditions: 'E MANAGEMENT ❑ AEI GAE CONTROL BASSES & EMERGENTS ❑ SUBMERSED AQUATICS 0_Fk6ATING PLANTS INSPECTION ❑ DEBRIS &Wetland Territory: _ff� Lakes) #: — Lake(s) #;— --- -- -- - - Lake(s) #: Lake(s) #: Lake(s) #: _ Water Test Results (Combined Average) Temperature °F Dissolved Oxygen —ppm pH reading _ Water Clarity Water Level jj LITTrrLOWINE SHELF GRASSES & EMERGENTS ATING PLANTS INVASIVE / EXOTIC SPECIES ❑ HIGH ❑ AVERAGE ❑ HIGH ❑ AVERAGE ❑ ACID ❑ NEUTRAL ❑ GOOD ❑ FAIR ❑ HIGH ❑ AVERAGE SUELVES #: BICIDE TREATMENT Ej>rANUAL REMOVAL INSPECTION 0 UPLAND / WETLAND PRESERVE PRESERVE(S) #: ❑ INVASIVE / EXOTIC SPECIES ❑ HERBICIDE TREATMENT ❑ GRASSES ❑ MANUAL REMOVAL ❑ VINES [] INSPECTION 0 MOSQUITO / MIDGE LARVAE CONTROL ❑ INSECTICIDE TREATMENT LAKE(S) #: ❑ INSPECTION ❑ LOW ❑ LOW ❑ BASE ❑ POOR ❑ LOW ❑ DEBRIS REMOVAL ❑ DEBRIS REMOVAL Comments: i��1 -�F� q✓1 ______. / C6 /A FISH & WILDLIFE OBSERVATIONS FISH: O Bass BIRDS: O Raptor OBream ODuck O Catfish O Wood Stork () Grass carp O Shorebird O Tilapia O Mosquitofish O Wading bird O Songbird O Shad O Vulture REPTILES: O Alligator OSnake INVASIVE / EXOTIC PLANTS NOTED O Turtle O Tortoise O Lizard O AMPHIBIANS O INSECTS OBrazilian pepper OMelaleuca OClimbing Fern OAir potato OPennywort OBischofia OTorpedograss OAzolla OEarleaf Acacia OAustralian pine OShoebutton OSalvinia OSedge OLantana OHydrilla OHygrophilia ODownyrosemyrtieOJava plum OWater Lettuce OWater hyacinth OCattail OPrimrose ()Floating Hearts OAlligatorweed NATIVE PLANTS NOTED OCypress O Wax Myrtle OCocoplum O Bulrush OFL Pine OBlue flag iris ORed Maple 0Strangler fig O Waterlily O Arrowhead OMangrove OPond Apple OPickerelweed OThalia OOak O Palms OGoldenCannaOSpikerush OBaby tears ONaiad OButtonbush OChara OEelgrass ODuckweed OCordgrass 0Bladderwort OFakahatcheegrassOSpatterdock OFerns OPondweed 0Slender mikerushOBaco a Other species noted / comments: www.Iakeandwetland.com p Rev 07123114 Form 4 3980 1611A2 &Wetland MANAGEMENT Customer:Technician:—_. °� vr;�t Weather Conditions: 9✓11VI Agenda Page 30 Lake Management - Wetland & Preserve Maintenance Erosion Restoration - Mosquito & Midge Larvae Control Algae & Aquatic Weed Control - Native Planting Water Testing & Analysis - Fountains & Aerators SERVICE & INSPECTION REPORT %3 Account #: %�Z� Date:,._ — — �` --- Territory:—. QLAKE r#ANAGEMENT [GAE CONTROL Lake(s) #: BASSES & EMERGENTS Lake(s) #: BMERSED AQUATICS Lake(s) #: GATING PLANTS Lake(s) #: INSPECTION Lake(s) #: ❑ DEBRIS Lake(s) #: Water Test Results (Combined Average) Temperature OF Dissolved Oxygen _ppm pH reading Water Clarity _ Water Level 0 LITTORAL SHELF ❑ SHORELINE GRASSES & EMERGENTS ❑ FLOATING PLANTS ❑ INVASIVE / EXOTIC SPECIES 2'9 3 _._.._ .. --- - . _ --- — - -- ❑ HIGH ❑ AVERAGE ❑ HIGH ❑ AVERAGE ❑ACID ❑ NEUTRAL ❑ GOOD ❑ FAIR ❑ HIGH ❑ AVERAGE SHELVES #: ❑ HERBICIDE TREATMENT ❑ MANUAL REMOVAL ❑ INSPECTION Q UPLAND / WETLAND PRESERVE PRESERVE(S) #:_ ❑ INVASIVE / EXOTIC SPECIES ❑ HERBICIDE TREATMENT ❑ GRASSES ❑ MANUAL REMOVAL ❑ VINES ❑ INSPECTION Q MOSQUITO / MIDGE LARVAE CONTROL LAKE(S) #:_ [-]INSECTICIDE TREATMENT [j INSPECTION ❑ LOW ❑ LOW ❑ BASE ❑ POOR ❑ LOW ❑ DEBRIS REMOVAL li[r7aaa[.11gain rfn Comments: T�cew y�-�� - FISH & WILDLIFE OBSERVATIONS FISH: O Bass OBream O Catfish 0 Grass carp 0 Tilapia O Mosquitofish O Shad BIRDS: O Raptor ODuck 0 Wood Stork O Shorebird 0 Wading bird O Songbird O Vulture REPTILES: 0 Alligator OSnake 0 Turtle O Tortoise 0 Lizard O AMPHIBIANS 0 INSECTS INVASIVE / EXOTIC PLANTS NOTED 08razilian pepper OMelaleuca OPennywort OBischofia OEarleaf Acacia OAustralian pine 05hoebutton OSedge OClimbing Fern OAir potato OTorpedograss OAzolla OSalvinia ODownyrose myrtle OJava plum OFloating Hearts OLantana OHydrilla OHygrophilia OWater Lettuce OWater hyacinth OCattail OPrimrose OAlligatorweed NATIVE PLANTS NOTED OCypress 0 Wax Myrtle OFL Pine 0Red Maple O Waterlily OMangrove OPond Apple OOak C?Cocoplum 0 Bulrush OBlue flag iris 0Strangler fig O Arrowhead OPickerelweed OThalia O Palms OGolden CannaOSpikerush OButtonbush OEelgrass OCordgrass OFakahatcheegrassOSpatterdock 0Ferns 0Baby tears 0Naiad OChara ODuckweed 0Bladderwort OPondweed 0 Slender spikerush 0 Bacopa Other species noted / comments: ,- _ www.lakeandwetland.com ReVD7/13/14 Form$398D Lake &Wetland MANAGEMENT Customer: Technician: .'� (,-Pi, Weather Conditions: Si. Agenda Page 16 ' Lake Management - Wetland & Preserve Maintenance Erosion Restoration - Mosquito & Midge Larvae Control Algae & Aquatic Weed Control - Native Planting Water Testing & Analysis - Fountains & Aerators SERVICE & INSPECTION REPORT -- - — Account #: -- �1?2 ,2O —Date: Territory:-- _ -- 0 LAKE MANAGEMENT ❑ ALGAE CONTROL El GRASSES & EMERGENTS SUBMERSED AQUATICS ❑ FLOATING PLANTS ❑ INSPECTION ❑ DEBRIS Lakes) #: Lake(s) #: _ Lake(s) #: Lake(s) #: _ _ - Lake(s) #: Lake(s) #: Water Test Results (Combined Average) _ Temperature pF Dissolved Oxygen __yppm pH reading Water Clarity - Water Level _ O LITTORAL SHELF ❑ SHORELINE GRASSES & EMERGENTS ❑ FLOATING PLANTS ❑ INVASIVE / EXOTIC SPECIES 4 UPLAND / WETLAND PRESERVE ❑ INVASIVE / EXOTIC SPECIES ❑ GRASSES ❑VINES 0 MOSQUITO / MIDGE LARVAE CONTROL ❑ INSECTICIDE TREATMENT Comments: -""fl Z0 7;�, ❑ HIGH ❑ AVERAGE ❑ HIGH ❑ AVERAGE ❑ ACID ❑ NEUTRAL ❑ GOOD ❑ FAIR ❑ HIGH ❑ AVERAGE SHELVES #: ❑ HERBICIDE TREATMENT ❑ MANUAL REMOVAL ❑ INSPECTION PRESERVE(S) #: ❑ HERBICIDE TREATMENT ❑ MANUAL REMOVAL ❑ INSPECTION LAKE(S) #:` ❑ INSPECTION ❑ LOW ❑ LOW ❑ BASE ❑ POOR ❑ LOW ❑ DEBRIS REMOVAL ❑ DEBRIS REMOVAL ro FISH & WILDLIFE OBSERVATIONS FISH: O Bass BIRDS: O Raptor OBream ODuck O Catfish O Wood Stork O Grass car O Tila is p p� O Mosquitafish O Shorebird O Wading bird O Shad REPTILES: O Alligator OSnake INVASIVE / EXOTIC PLANTS NOTED O Turtle O Songbird O Vulture O Tortoise O Lizard OAMPHIBIANS O INSECTS OBrazilian pepper OMelaleuca OCtimbin Fern 9 OAir potato OPennywort OTorpedograss OBischofia OAzolia OEarteaf Acacia OAustralian pine OShoebutton OSedge OLantana y OH drilia OSatvinia ODownyrosemyrtleOlava plum OHygrophilia OWater Lettuce OWaterh hyacinth Y QCattaii OPrimrase OFloatin Hearts g NATIVE PLANTS NOTED OAlligatorweed OCypress O Wax Myrtle OCocoplum 0Bulrush OGaldenCannaOS OFL Pine OBlueflag iris ORed Maple OStranglerfig O Waterlily OMangrove OPond Apple OArrowhead OPickereiweed OThalia OOak OPalms p ikerush 0Baby tears 0Naiad OButtonbush OChara OEelgrass ODuckweed 0Cordgrass OFakahatcheegrassOSpatterdock 0Bladderwort OPondweed 0 Slender spikerushO OFerns Bacopa Other species noted / comments: www.lakeandwetiand.com Rev07/23114 Formb348D Copeland Southern Enterprises, Inc. 1668 Many Road North Fort Myers, F1, 33903 PROFESSIONAL SERVICES AGREEMENT BETWEEN COPELAND SOUTHERN ENTERPRISES, INC. AND Heritage Bay Community Development District in Naples OWNER INFORMATION: OWNER'S ADDRESS: 10154 Heritage Bay Blvd, Naples, FL 34120 BILL TO THE ATTENTION OF: Justin Faircloth, Assistant District Manager PROJECT NAME: Heritage Bay 2020 Erosion and Lake Restoration Projects. WORK DESCRIPTION: Repair of 7 lakes for Step Erosion with Coconut Blanket, High Flow Fabric and Rip Rap or Concrete Slabs for CB and Curbs. DATE: 03/04/2020 OWNER INFORMATION: TELEPHONE NO.: (239) 245-71 18 / 306 Fax No: (239) 245-7120 E-MAIL: Justin.Faircloth (abstservices.com, PROJECT MANAGER: Scott Copeland copelandsei(cc ,aol.com FEE AND TYPE: Time & Materials based upon the Rate Schedule in effect at the time service is rendered. Estimated Fees: $ Not -To -Exceed Fixed Fee based upon the Rate Schedule in effect at the time service is rendered: $ REMARKS: 1) All guest and golfers will need to be notified by the board, of the repair Lump Sum Fixed Fee: $ .00 done on the Lakes to stay clear of the repair areas and equipment during the project. 2) All Sprinkler heads and lines within the work area must be clearly marked before Total Fees: $ .00 restoration begins 3) CSEI will call in a dig ticket 72 hours before work can start to allow utility companies time to mark the underground utilities within the work areas. 4) CSEI Price of Proposal will be based on selected options below. will need a staging area to store equipment and supplies during the project Dear Justin Faircloth In Pursuant to your request, Copeland Southern Enterprises, Inc. is pleased to submit the following proposal for the Erosion Correction project along the 7 Lakes listed below, for the above -referenced project: SCOPE OF SERVICES (Limited to the following pages): 1. Crews will set up MOT around work areas to insure the safety of the residents and guests during the project. 2. Crews will back fill eroded slopes with lake material and extend any existing drains out 1.5 ft. below seasonal low water. 3. Crews will install Coconut Erosion Blanket or High Flow Fabric on Slopes and install Matching Sod once slopes have been repaired or Rip Rap. 4. Crews will restore the lawns and slopes back to original condition where equipment crossing has caused any damage. Price of Proposal will be based on selected options below. V Lake #10, Repair Total 65 ft of Spot Erosion for 3 different locations along lot lines on Lake 10..................................................$ 2,675.00 Lake #13, Option 1, Repair 61 feet of Lake Bank with Coconut Erosion Blanket and matching Sod .............................................$ 2,575.00 Lake #13, Option 2, Install 65foot of 6x 6" x 10" deep. Concrete Curb and Sod.................................................................. �I ake #17, Repair 1 area of Step Erosion with Coconut Erosion Blanket with Sod & 2 Rip Rap areas ..............................................$ $ 5,175.00 6,775.00 �/xake #21, Repair a 25 ft. Washout area with Coconut Erosion Blanket with Recovered fill from Lake Bottom with sod ......................$ ake #22, 285 Ft of Erosion Repair Install High Flow Fabric & 8" Rip Rap with Flume Modifications ........................................ LVake #24, Install a new 14' x 5' Ft. wide 3500 PSI Concrete Slab, 22 Inch Catch Basin Tied to Existing 6" DW ADS Pipe .....................$ Lake #30B, Repair NW & SW Comer of Rip Rap at Bridge for Lake 30B with 57 stone & 3 to 6 Inch Rip Rap ....................................$ 1,475.00 $ 62,975.00 8,675.00 24,975.00 Note: Any additional work and services requested, and is not found in this Proposal can be done, but will require additional cost to be paid in full with proposal fee upon the completion of job. We at Copeland Southern Enterprises hope this meets your approval and satisfies your requirements. If so please sign the contract proposal below and return a copy to our office by Fax or Email. Should you have any questions or need any additional information, Please do not hesitate to call Scott Coneland at 239-995-3684 or Mobile # 239-707-6806.Fax 239-995-0058 OWNER AUTHORIZATION: I warrant and represent that I am authorized to enter into this contract for professional services and I hereby authorize the performance of the above services and agree to pay the charges upon the completion of the Job resulting there from as identified in the "FEE TYPE" section above. J have read. understand and agree to these Standard Business Terms. Authorized Signature:1:::l Highlighted items totaling $107,550.00 Date: 3/16/20 Typed Name & Title: -Justin Faircloth - District Manager/Secretary, as approved by the Board at the 3/5/20 meeting. Dependent on the final comments of the Engineer for lake 22 repairs. 1611Q Lake # 10 Repair 3 Spot Erosion Areas, Cost $ 2,675.00 1. Crews will back fill slope with Lake Material recovered from Lake Bottom to repair 3 Spots of Erosion Locations Totaling over 65 feet +/- on Lot lines as seen in Exhibit below. 2. Crews will install Coconut Erosion Blanket within repaired areas and over lay with top soil before installing matching Sod. Note: No additional plants will be needed in the repaired area for there is a good and thriving water plant population. Option 1, Lake # 13 proposed 61 feet of Lake Bank Repair with Coconut erosion Blanket Cost $ 2,575.00 1. Crews will repair & bury the uncovered 2" Irrigation Line at TOB. 2. Crews will recovered Material from the lake bottom to repair 61 foot of Lake Slope on South East Side as seen in exhibit. 3. Crews will install Coconut Erosion Blanket within repaired area and over lay with 2" of top soil and Matching Sod. Note: No additional plants will be installed in the repaired areas for the Native Water Plants are thriving in this Lake. Option 2, Lake # 13 Proposed 65foot 6"x 6" x 10" deep, Concrete Curb Cost $ 5,175.00 1. Crews will move the 3 existing Irrigation heads back from sidewalk edge so curbing trench can be dug and formed. 2. Crews will pour a 6"x 6"x10" deep Concrete 3000 psi Curb to funnel the high flow of water into the existing 12" drain. d j611h2 Lake # 17 Repair 4 Damaged Areas on West Bank, Cost $ 6,775.00 1. Crews will repair slope with material recovered from bottom of Lake and install Coconut erosion blanket locked in with 2 inches of top soil for both location as seen in exhibit below and lay new matching sod down to control line. 2. Rip Rap areas will be cut out and re -graded to bring the slope back to proposed grade then High Flow Filter cloth will be installed and locked into trenched top and slope with 6 inch staples on a 12 inch diamond pattern. 3. Crews will install 3 to 6 inch Rip Rap 8 to 10 inches thick down to below SLW line and re -grade existing Rip Rap piles to match proposed slope. Note: No additional plants will be installed in the repaired areas for the Native Water Plants are thriving on this Lake. -1 1611A2 Lake # 21/ 25 Ft. of Erosion Repair Cost $1,475.00 1. Repair up to 25 ft. of Washout along flower bed and Lake Bank area with Coconut Erosion Blanket, with Recovered fill from Lake Bottom, install 2" of top soil on top of Blanket and install new matching Floratam Sod down to control line. Note: No additional plants will be installed in this repaired area for the Native Water Plants are thriving on this Lake as well. 5 1611A2 Lake #22 / 285 Ft of Erosion Repair install High Flow Fabric & 8" Rip Rap with Flume Modifications. Cost $ 62,975.00 1. Crews will Cut and grind the existing 6 inch Sidewalk Curb Throat to the 3 existing Flumes 4 ft. wider to allow more rain water to enter flumes before over flowing the existing curb system. 2. Crews will form up and re -pour the top half of the Flumes wider with a 6 inch curb system to funnel the high flows of water from sidewalk into the 3 existing Flume and then into Lake 22 3. Crews will recover material from Lake Bottom and re -build Lake Slope from Back of Sidewalk down to SLW and install High Flow Erosion Blanket locked in the slope at BOW and running from13 to 18 foot wide within the 285 foot Area as seen in exhibit below. 4. Crews will install 6 to 12" Rip Rap along the 285 feet and set Rip Rap 12 inches thick +/- locked in on Top & Bottom shelves for the rock to lock into, to insure no sliding of the rocks over time as seen in the detail below. Note: 1. there is a high flow of water washing over the sidewalk curb during the summer heavy rains causing a 14 inch ledge of erosion along the Back of walk, the installation on the High Flow Fabric and Rip Rap will eliminate the erosion problem but may need to be permitted with the county by the HBC Engineer in order to be installed. 2. No additional plants will be installed in this repaired area for the Native Water Plants are thriving on the GC Side. RIP-RA-P PRC?TECZZON NORMAL ^KE ELEVATION nit TOE IN END OF STONE 1 FOOT DEPTH MINIMUM FEET D 1 2 1611A� Lake # 24/ Install 14' x 5 Ft. 3500 PSI Concrete Slab & Curb W/ 22" Catch Basin & 6" ADS.......... $ 8,675.00 1. Crews will dig out the old 12 inch Catch Basin and slab and haul away to county dump. 2. Crews will form up and pour a 3500 PSI Concrete Slab 14 ft. along the Sidewalk and 5 fee t +/- wide with 6 inch Curb to force water into 22 inch Catch Basin which will be tied into the existing 6 inch Double Walled ADS pipe into Lake 24. Note: no planting will be needed on this repair. 7 16I1AZ Lake # 30B, Repair all voids on the NW & SW Side of Bridge over Lake 30B with 57 stone & 3 to 6" Rip Rap.....$ 24,975.00 1. Crews will haul in up to 7 loads of 57 stone with 3 to 6 inch Rip Rap mixed in to fill the existing voids cause by Hurricane Irma filling all gaps and voids so all filter fabric within the highlighted areas in exhibit below are covered or voids filled. 2. Crews will need a off-loading area on both sides of the bridge within the planter areas as seen in exhibit below in order to move the rock in and out of the work areas. 3. Plants will be removed by CSEI and watered daily until job is completed and re -planted once beds have been restored any damage done to Irrigation lines or heads will also be repaired on site by CSEI. 4. There will be a Flagman on duty at all times when loading or offloading is taken place to insure the safety of all and that the local traffic continues to flow properly. ADDENDUM TO AGREEMENT This ADDENDUM TO AGREEMENT ("Addendum") dated as of the 16th day of March, 2020, by and between the Heritage Bay Community Development District ("DISTRICT") and Copeland Southern Enterprises, Inc. ("CONTRACTOR"). (DISTRICT and CONTRACTOR being collectively referred to herein as the "Parties"). WHEREAS, the Parties entered into a stonnwater system erosion restoration ("Agreement") on March 16, 2020; and WHEREAS, the DISTRICT is a "public agency" pursuant to Section 119.0701(1)(b), Florida Statutes, and Chapter 119, Florida Statutes, provides for certain contract requirements related to public records in each public agency contract for services. NOW THEREFORE, the Parties hereby agree as follows: 1. CONTRACTOR agrees to comply with Florida's public records law by keeping and maintaining public records that ordinarily and necessarily would be required by the DISTRICT in order to perform the services under the Agreement by doing the following: upon the request of the DISTRICT's Custodian of Public Records, providing the DISTRICT with copies of or access to public records on the same terms and conditions that the DISTRICT would provide the records and at a cost that does not exceed the cost provided by Florida law; by ensuring that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the term of this Agreement and following completion of the Agreement if the CONTRACTOR does not transfer the records to the DISTRICT; and upon completion of the Agreement by transferring, at no cost, to the DISTRICT all public records in possession of the CONTRACTOR or by keeping and maintaining all public records required by the DISTRICT to perform the services. If the CONTRACTOR transfers all public records to the DISTRICT upon completion of the Agreement, the CONTRACTOR shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If the CONTRACTOR keeps and maintains public records upon completion of the Agreement, the CONTRACTOR shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the DISTRICT, upon request from the DISTRICT's Custodian of Public Records, in a format that is compatible with the information technology systems of the DISTRICT. IF THE CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS WORK ASSIGNMENT, CONTACT THE DISTRICT'S CUSTODIAN OF PUBLIC RECORDS SANDRA DEMARCO, AT INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES 210 N. UNIVERSITY DRIVE SUITE 702 CORAL SPRINGS, FL 33071, 954-753-5841 EXT. 40532, OR SANDRA.DEMARCO@INFRAMARK.COM. 2. Contractor or any subcontractor performing the work described in this Contract shall maintain throughout the term of this Contract the following insurance: (a) Workers' Compensation coverage, in full compliance with Florida statutory requirements, for all employees of Contractor who are to provide a service under this Contract, as required under applicable Florida Statutes AND Employer's Liability with limits of not less than $1,000,000.00 per employee per accident, $500,000.00 disease aggregate, and $100,000.00 per employee per disease. (b) Commercial General Liability "occurrence" coverage in the minimum amount of $1,000,000 combined single limit bodily injury and property damage each occurrence and $2,000,000 aggregate, including personal injury, broad form property damage, products/completed operations, broad form blanket contractual and $100,000 fire legal liability. (c) Automobile Liability Insurance for bodily injuries in limits of not less than $1,000,000 combined single limit bodily injury and for property damage, providing coverage for any accident arising out of or resulting from the operation, maintenance, or use by Contractor of any owned, non -owned, or hired automobiles, trailers, or other equipment required to be licensed. Said insurance shall also to include insured/underinsured motorists coverage in the minimum amount of $100,000 when there are owned vehicles. District, its staff, consultants, agents and supervisors shall be named as an additional insured on all policies required (excluding worker's compensation). Contractor shall furnish District with the Certificate of Insurance evidencing compliance with this requirement. No certificate shall be acceptable to District unless it provides that any change or termination within the policy periods of the insurance coverage, as certified, shall not be effective within thirty (30) days of prior written notice to District. Insurance coverage shall be from a reputable insurance carrier acceptable to District, who licensed to conduct business in the State of Florida, and such carrier shall have a Best's Insurance Reports rating of at least A-VII. If Contractor fails to have secured and maintained the required insurance, District has the right (without any obligation to do so, however), to secure such required insurance in which event, Contractor shall pay the cost for that required insurance and shall furnish, upon demand, all information that may be required in connection with District's obtaining the required insurance. 3. Neither District nor Contractor may assign this Contract without the prior written approval of the other. 2 4. This Contract shall be construed, governed and interpreted in accordance with the laws of the State of Florida. 5. In the event of litigation arising out of either party's obligations under this Contract, sole and exclusive venue shall lie in Lee County, Florida and the prevailing party shall be entitled to recover its attorney's fees and costs from the non -prevailing party, including but not limited to trial level fees, bankruptcy fees and appellate fees. 6. All other provisions to the Agreement shall remain in full force and effect. IN WITNESS WHEREOF, the Parties have caused this Addendum to be executed by their respective duly authorized officers as of the date first above written. District: HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT By: �r Contractor: COPELAND SOUTHERN ENTERPRISES, INC. Bv: 1611A2 Agenda Page 34 Subject: FW: Heritage Bay CDD 3/5/20 Agenda Packet item - Old Business - QE Proposal From: Lou Gaudio <I audio geusa.com> Sent: Sunday, February 23, 2020 6:20 PM To: Faircloth, Justin<iustin.faircloth@inframark.com> Subject: RE: HBCDD - Rip Rap Repair Proposal Request Justin The cost for the repair to the east bank is $59,600.00. I am traveling on Monday, so if you have any questions please email me and I'll respond as soon as I can. Thanks Louis J. Gaudio Vice President Quality Enterprises USA, Inc. 3494 Shearwater Street Naples, Florida 34117-8414 Tel. (239) 435-7200 Fax (239) 435-7202 www, quali�enterprisesusa. corn QE This electronic message and any attachments contain confidential, privileged information intended solely for the addressee. If you are not the intended recipient of this message, please reply to the sender that you received the message in error and delete all copies of the message from your computer and network. Dissemination, copying, or other use of this message by any person or entity other than the intended recipient is strictly prohibited. 291 351h Avenue Northeast Naples, Florida 34120 (239) 272-8220 i b 11 A 2 cyprus-inc@outlook.com dCYPRES S, www.cypressearthworks.com EARTHWORKS License #CUC1225624 Proposal for Services Heritage Bay CDD-FY2020 Lake Bank Restoration Projects >Total estimated cost for the scope of work outlined below: $88,100.80 Cost Breakdown/Project Deliverables Note: Cyprus installs all fill materials in six (6") inch compacted lifts and all fabric is pinned and tucked Lake #10: $13, 727.00 • Potholing for pipe and/buried bubbler systems at fault for current erosion issue • Repair identified pipe/bubbler • Rebuild embankment • Install heavy woven fabric and rip rap to prevent further erosion • Restoration of work zone Lake #13: $10,841.00 • Install one hundred thirty-eight (138') foot of "F" curb to the spillway to match the northside curb • Restore washed out area around exposed irrigation and discharge pipe on the embankment with the following materials: soil, heavy woven fabric and rip rap • Restoration of work zone Lake #15: $37,153.40 • Create approximately four (4') foot of embankment on the lake side using the following materials: soil, heavy woven fabric and rip rap • The fill area of three hundred ninety (390') feet will be burrito wrapped with heavy woven fabric and an additional layer of heavy woven fabric will be placed beneath the rip rap surrounding the fill area to prevent further erosion • Restoration of work zone Lake #22: $18,657.40 • Installing heavy woven fabric on the embankment and around the existing landscape • Rip rap area measuring two hundred seventy-five (275') foot long and fifteen (15') feet wide • Restoration of work zone • Excluded from cost/not noted in plans: concrete flumes for spillways on east end of lakeside Control Structure L25/1_30: $7,722.00 • Fill small voids with #57 stone • Fill large voids with Sacrete bags • Rip rap filled areas 1611A2 Agenda Page 53 HERITAGE BAY Community Development District Financial Report January 31, 2020 (Unaudited) Prepared by 6INFRAMARK HERITAGE BAY Community Development District Table of Contents FINANCIAL STATEMENTS Balance Sheet - All Funds .................................. Statement of Revenues, Expenditures and Changes in Fund Balance General Fund .................................. Debt Service Fund ................................ Construction Fund SUPPORTING SCHEDULES Trend Report 1611A2 Agenda Page 54 Pages ........... 1 ....................................................... Non -Ad Valorem Special Assessments....................................................... Cash and Investment Report ....................................................... Construction Report Schedule....................................................... Requisitions List ........................................... I........... Bank Reconciliation ... ............ ... .............. I...................... Check Register with Invoices....................................................... 2-3 4 5 6-7 8 9 10 11 - 13 14 15-20 1611A2 Agenda Page 55 HERITAGE BAY Community Development District Financial Statements (Unaudited) January 31, 2020 HERITAGE BAY Community Development District ACCOUNT DESCRIPTION 1611A2 Agenda Page 56 Governmental Funds Balance Sheet January 31, 2020 SERIES 2018 SERIES 2018 DEBT CONSTRUCTION GENERAL SERVICE & ACQUISITION FUND FUND FUND TOTAL ASSETS Cash - Checking Account $ 1,916,211 $ - $ $ 1,916,211 Due From Other Funds - 1,480,122 1,480,122 Investments: Money Market Account 350,861 - 350,861 Construction Fund - - 141,773 141,773 Reserve Fund 392,403 - 392,403 Revenue Fund - 175,332 - 175,332 TOTAL ASSETS $ 2,267,072 $ 2,047,857 $ 141,773 $ 4,456,702 LIABILITIES Accounts Payable $ 2,875 $ $ $ 2,875 Due To Other Funds 1,480,122 1,480,122 TOTAL LIABILITIES 1,482,997 - 1,482,997 FUND BALANCES Restricted for: Debt Service 2,047,857 - 2,047,857 Capital Projects - 141,773 141,773 Assigned to: Operating Reserves 95,050 - 95,050 Reserves - Erosion Control 14,687 14,687 Reserves - Lakes 125,000 125,000 Reserves - Loan 4,750 4,750 Reserves - Stormwater System 3,310 3,310 Unassigned: 541,278 - - 541,278 TOTAL FUND BALANCES $ 784,075 $ 2,047,857 $ 141,773 $ 2,973,705 TOTAL LIABILITIES & FUND BALANCES $ 2,267,072 $ 2,047,857 $ 141,773 $ 4,456,702 Page 1 HERITAGE BAY Community Development District 1611A2 Agenda Page 57 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 $ 2,000 $ 667 $ 1,629 $ 962 Hurricane Irma FEMA Refund - - 3,787 3,787 Interest - Tax Collector _ 999 999 Special Assmnts- Tax Collector 355,190 331,644 328,226 (3,418) Specials Assmnts - Lakes 30A & 30B 60,923 56,883 56,297 (586) Special Assmnts- Reserves 31,250 29,178 28,878 (300) Special Assmnts- Discounts (17,895) (16,709) (16,182) 527 Other Miscellaneous Revenues - - 5,000 5,000 TOTAL REVENUES 431,468 401,663 408,634 6,971 EXPENDITURES Administration P/R-Board of Supervisors 9,000 3,000 1,800 1,200 FICA Taxes 689 230 138 92 ProfServ-Arbitrage Rebate 600 600 - 600 ProfServ-Dissemination Agent 1,500 - 500 (500) ProfServ-Engineering 14,000 4,667 792 3,875 ProfServ-Legal Services 13,000 4,333 2,438 1,895 ProfServ-Mgmt Consulting Sery 46,270 15,423 19,955 (4,532) ProfServ-Property Appraiser 6,710 - 1,726 (1,726) ProfServ-Special Assessment 6,600 6,600 6,600 - ProfServ-Trustee Fees 5,157 5,157 - 5,157 ProfServ-Web Site Maintenance 1,100 367 367 - Auditing Services 5,900 - 500 (500) Postage and Freight 2,500 833 264 569 Insurance - General Liability 9,389 9,389 7,749 1,640 Printing and Binding 1,379 460 - 460 Legal Advertising 3,000 1,000 336 664 Misc-Bank Charges 100 100 - 100 Misc-Assessmnt Collection Cost 8,947 8,354 7,944 410 Misc-Web Hosting 6,773 2,258 2,314 (56) Office Supplies 100 - - Annual District Filing Fee 175 175 175 - Total Administration 142,889 62,946 53,598 9,348 Page 2 HERITAGE BAY 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 R&M -Contingency Total Field Lakes and Ponds Contracts -Lake and Wetland Contracts -Water Analysis Contracts -Water Quality Contracts -Lakes 30A & 30B Contract -Sediment Testing R&M-Aquascaping R&M-Stormwater System R&M -Lake Erosion R&M -Contingency Reserve - Lakes Reserve-Stormwater System Total Lakes and Ponds lbllA2 Agenda Page 58 General Fund ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) BUDGET BUDGET ACTUAL FAV(UNFAV) 12,830 4,277 6,152 (1,875) 84 28 - 28 12,914 4,305 6,152 (1,847) 71,200 23,733 22,400 1,333 9,861 3,287 - 3,287 27,700 9,233 10,508 (1,275) 24,000 8,000 8,000 - 6,675 6,675 - 6,675 8,500 2,833 2,833 4,000 1,333 - 1,333 71,024 23,675 24,000 (325) 3,000 1,000 2,475 (1,475) 31,250 31,250 - 31,250 18,455 18,455 - 18,455 275,665 129,474 67,383 62,091 TOTAL EXPENDITURES 431,468 196,725 127,133 69,592 Excess (deficiency) of revenues Over (under) expenditures - 204,938 281,501 76,563 Net change in fund balance $ - $ 204,938 $ 281,501 $ 76,563 FUND BALANCE, BEGINNING (OCT 1, 2019) 502,573 502,573 502,573 FUND BALANCE, ENDING $ 502,573 $ 707,511 $ 784,074 Page 3 1611A2 HERITAGE BAY Agenda age 59 Community Development District Series 2018 Debt Service 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 $ - $ - $ 3,342 $ 3,342 SpecialAssmnts-Tax Collector 1,689,155 1,577,175 1,560,922 (16,253) Special Assmnts- Discounts (67,566) (63,087) (61,101) 1,986 TOTAL REVENUES 1,621,589 1,514,088 1,503,163 (10,925) EXPENDITURES Administration ProfServ-Property Appraiser 25,337 25,337 6,493 18,844 Misc-Assessmnt Collection Cost 33,783 31,831 29,996 1,835 Total Administration 59,120 57,168 36,489 20,679 Debt Service Principal Debt Retirement 1,005,000 - Principal Prepayments - - 5,000 (5,000) Interest Expense 556,688 278,344 278,269 75 Total Debt Service 1,561,688 278,344 283,269 (4,925) TOTAL EXPENDITURES 1,620,808 335,512 319,758 15,754 Excess (deficiency) of revenues Over (under) expenditures 781 1,178,576 1,183,405 4,829 OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance 781 - TOTAL FINANCING SOURCES (USES) 781 _ Net change in fund balance $ 781 $ 1,178,576 $ 1,183,405 $ 4,829 FUND BALANCE, BEGINNING (OCT 1, 2019) 864,452 864,452 864,452 FUND BALANCE, ENDING $ 865,233 $ 2,043,028 $ 2,047,857 Page 4 HERITAGE BAY Community Development District Agenda PaJ66 11 A 2 Series 2018 Construction and Acquisition 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 $ $ $ 761 $ 761 TOTAL REVENUES 761 761 EXPENDITURES Construction In Progress Construction in Progress 22,355 (22,355) Total Construction In Progress 22,355 (22,355) TOTAL EXPENDITURES 22,355 (22,355) Excess (deficiency) of revenues Over(under)expenditures (21,594) (21,594) Net change in fund balance $ $ $ (21,594) $ (21,594) FUND BALANCE, BEGINNING (OCT 1, 2019) 163,367 FUND BALANCE, ENDING $ $ $ 141,773 Page 5 1611A2 Agenda Page 61 HERITAGE BAY Community Development District Supporting Schedules January 31, 2020 HERITAGE BAY Community Development District Agenda Page 62 Trend Report - General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending January 31, 2020 TOTAL Acct Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Actual Thru Projected FY2020 Adopted % of No. Account Description Actual Actual Actual Actual Budget Budget Budget Budget Budget Budget Budget Budget 113112020 Next 8 Mths Total Budget Budget Revenues 361001 Interest - Investments 331397 Hurricane Irma FEMA Refund 361006 Interest- Tax Collector 363010 SpecialAssmnts- TaxCokctor 363018 SpecL*Assmnts- Lakes 30Ad30B 363023 Special Assmnts-Reserves 363090 Special Assmnts-Discounts 369900 Other Miscellaneous Revenues Total Revenues Expenditures Administrative 511001 PIR-Board of Supervisors 521001 FICA Taxes 531002 ProfServ-Arbitrage Rebate 531012 ProfServ-Dissemnatlon Agent 531013 ProfServ-Engineering 531023 ProfServ-Legal Services 531027 ProfServ-MgmtConsulting Sery 531035 ProfServ-Property Appraiser 531038 ProfServ-Special Assessment 531045 ProfServ-Trustee Fees 531094 ProfServ-Web Site Maintenance 532002 Auditing Services 541006 Postage and Freight 545002 Insurance - General Liability 547001 Printing and Binding 548002 Legal Advertising 549009 Misc-Bank Charges 549070 Misc-Assessmnt Collection Cost 549915 Misc-Web Hosting 551002 Office Supplies 554007 Annual District Filing Fee Total Administrative $ 397 $ 351 $ 436 $ 442 $ 167 $ 167 $ 167 $ 167 $ 167 $ 167 $ 167 $ 167 $ 1,629 $ 1,333 $ 2,962 $ 2,000 148% 3,787 - - - - - - - - - 3,787 - 3,787 - 0% 999 - 999 - 999 - 0% 3,226 125,223 184,006 15,770 6,873 8,376 8,297 328,226 23,546 351,772 355,190 99% 553 21,478 31,561 2,705 1,179 1,437 1,424 56,297 4,040 60,337 60,923 99% 284 11,017 16,189 1,387 605 737 730 28,878 2,072 30,950 31,250 99% (213) (6,300) (9,132) (537) (346) (422) (418) (16,182) (1,186) (17,368) (17,895) 97% 5,000 - - - - 5,000 5,000 - 0% 4,247 160,556 223,060 20,766 8,478 10,295 10,200 167 167 167 167 167 408,634 29,805 438,439 431,468 102 % 1,000 800 750 750 750 750 750 750 750 750 1,800 6,000 7,800 9,000 87% 77 61 57 57 57 57 57 57 57 57 138 459 597 689 87% - - - - - - - - - - - 600 0% 125 125 125 125 - - - - - - - 1,500 500 1,500 2,000 1,500 133% - 792 1,167 1,167 1,167 1,167 1,167 1,167 1,167 1,167 792 9,333 10,125 14,000 72% 260 1,008 423 748 1,083 1,083 1,083 1,083 1,083 1,083 1,083 1,083 2,438 8,667 11,105 13,000 85% 8,387 3,856 3,856 3,856 3,856 3,856 3,856 3,856 3,856 3,856 3,856 3,856 19,955 30,847 50,802 46,270 110% 1,726 - - - - - - - 6,710 1,726 6,710 8,436 6,710 126% - 6,600 6,600 - 6,600 6,600 100% 6,730 (6,730) - - - - - - - - - - - 5,157 0% 92 92 92 92 92 92 92 92 92 92 92 92 367 733 1,100 1,100 100% - 500 - - - 4,500 - 1,400 - - - 500 5,900 6,400 5,900 108% 41 40 180 3 208 208 208 208 208 208 208 208 264 1,667 1,931 2,500 77% - 7,749 - - - - - - - - 7,749 7,749 9,389 83% - - 115 115 115 115 115 115 115 115 - 919 919 1,379 67% 336 250 250 250 250 250 250 250 250 336 2,000 2,336 3,000 78 % - - - - - - - - - - - - 100 0% 77 3,028 4,452 387 173 211 209 - - - - - 7,944 593 8,537 8,947 95 % 756 1,144 413 - 564 564 564 564 564 564 564 564 2,314 4,515 6,829 6,773 101 % - - - - - - - - - - 100 100 100 100 100% 175 - - - - - - - - - - 175 - 175 175 100% 18,056 10,654 18,886 6,003 8,315 8,353 12,851 8,142 9,542 8,142 8,142 16,452 53,598 79,943 133,541 142,889 93% Report Date: 2/20/2020 Page 6 HERITAGE BAY Community Development District Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending January 31, 2020 1611A2 Agenda Page 63 Trend Report - General Fund I TOTAL Acct Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Actual Thru Projected FY2020 Adapted % of No. Account Description Actual Actual Actual Actual Budget Budget Budget Budget Budget Budget Budget Budget 113112020 Next 8 Mths Total Budget Budget Field 531016 ProfServ-Field Management 1,507 1,507 1,788 1,350 1,069 1,069 1,069 1,069 1,069 1,069 1,069 1,069 6,152 8,553 14,705 12,830 115% 546335 R&M -Contingency - - - 7 7 7 7 7 7 7 7 - 56 56 84 67% Total Field 1,507 1,507 1,788 1,350 1,076 1,076 1,076 1,076 1,076 1076 1076 1076 6,152 8,609 14,761 12,914 114% Lakes and Ponds 534021 Contracts -Lake and Wetland 5,600 5,600 5,600 5,600 5,933 5,933 5,933 5,933 5,933 5,933 5,933 5,933 22,400 47,467 69,867 71,200 98% 534046 Contracts -Water Analysis - - - - 822 822 822 822 822 822 822 822 6,574 6,574 9,861 67/ 534048 Contracts -Water Quality - 13,850 (3,343) 2,308 2,308 2,308 2,308 2,308 2,308 2,308 2,308 10,508 18,467 28,975 27,700 105% 534166 Contracts -Lakes 30A & 30B 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 8,000 16,000 24,000 24,000 100% 534167 Contract -Sediment Testing - - - 546006 R&M-Aquascaping - - 708 708 - 708 - 708 708 708 - 708 - 708 - 5,667 5,667 6,675 8,500 0% 67% 546090 R&M-StormwaterSystem 333 333 333 333 333 333 333 333 2,667 2,667 4,000 67% 546132 R&M -Lake Erosion 18,000 - - 6,000 5,919 5,919 5,919 5,919 5,919 5,919 5,919 5,919 24,000 47,349 71,349 71,024 100% 546335 R&M -Contingency 863 863 750 - 250 250 250 250 250 250 250 250 2,475 2,000 4,475 3,000 149% 568102 Reserve - Lakes - - 568169 Reserve-Stormwater System - - _ _ - - - ,25 0% - _ - - - - - - - - 18 18,455 0% Total Lakes and Ponds 26,463 22,313 8,350 10,257 18,273 18,273 18,273 18,273 18,273 18,273 18,273 18,273 67,383 146,191 213,574 275,665 77% Total Expenditures 46,026 34,474 29,024 17,610 27,664 27,702 32,200 27,491 28,891 27,491 27491 35801 127,133 234,743 361,876 431,468 84% Excess (deficiency) of revenues Over(under)expenditures (41.779) 126,082 194,036 3,156 (19,186) (17,407) (22,000) (27,324) (28,724) (27324) (27324) (35634) 281,501 (204,938) 76,563 0% Other Financing Sources (Uses) Contribution to (Use of) Fund Balance - - - (19,186) (17,407) (22,000) (27,324) (28,724) (27,324) (27,324) (35,634) - (204,938) (204,938) 0% Total Financing Sources (Uses) (19,186) (17,407) (22,000) (27,324) (28,724) (27,324) (27,324) (35,634) (204,938) (204,938) 0% Net change in fund balance $ (41,779) $ 126,082 $ 194,036 $ 3,156 $ (19,186) $ (17,407) $ (22,000) $ (27,324) $ (28,724) $ (27,324) $ (27,324) $ (35,634) $ 281,501 $ (204,938) $ 76,563 $ 0 391000 Fund Balance, Beginning (Oct 1, 2019) 502,573 502,573 502,573 Fund Balance, Ending $ 784,074 $ (204,938) $ 579,136 $ 502,573 Report Date: 2/20/2020 Page 7 HERITAGE BAY Agenda P1 6 ' 1 A 2 Community Development District AU Funds Non -Ad Valorem Special Assessments - Collier County Tax Collector (Monthly Collection Distributions) For the Fiscal Year Ending September 30, 2020 ALLOCATION BY FUND Discount/ Gross Debt Date Net Amount (Penalties) Collection Amount General Lakes Reserve Service Received Received Amount Costs Received Fund 30A & 30B Assmnts Fund Assessments Levied $ 2,136,519 $ 355,191 $ 60,922 $ 31,250 $ 1,689,157 Allocation % 100% 17% 3% 1 % 79% 10/31/19 $ 18,020 $ 1,019 $ 368 $ 19,406 $ 3,226 $ 553 $ 284 $ 15,343 11/15/19 189,791 8,069 3,873 201,734 33,538 5,752 2,951 159,493 11/25/19 518,892 22,017 10,590 551,498 91,685 15,726 8,067 436,021 12/13/19 985,005 41,753 20,102 1,046,861 174,038 29,851 15,312 827,660 12/27/19 56,942 1,860 1,162 59,963 9,969 1,710 877 47,408 01/17/20 90,448 2,566 1,846 94,860 15,770 2,705 1,387 74,997 TOTAL $ 1,859,098 $ 77,283 $ 37,941 $ 1,974,322 $ 328,226 $ 56,297 $ 28,878 $ 1,560,922 % COLLECTED 92% 92% 92% 92% 92% TOTAL OUTSTANDING $ 162,197 $ 26,965 $ 4,625 $ 2,372 $ 128,235 Report Date: 2/25/2020 Page 8 HERITAGE BAY Community Development District Cash and Investment Balances January 31, 2020 ACCOUNT NAME GENERALFUND Operating Checking Money Market Account DEBT SERVICE FUND Series 2018 Constr and Acq Fund Series 2018 Reserve Fund Series 2018 Revenue Fund BANK NAME MATURITY YIELD 1611A2 Agenda Page 65 BALANCE Valley National Bank N/A 0.00% $ 1,916,211 BankUnited N/A 1.50% 350,861 Subtotal General Fund 2,267,072 US Bank N/A 1.3% US Bank N/A 1.3% US Bank N/A 1.3% Subtotal Debt Service Note (1) Invested in First American Obligation Fund "Note: $1,408,613.38 was transferred to the trustee, US Bank, in February, 2020. 141,773 392,403 175,332 709,508 (1) Total $ 2,976,580 Report Date: 2/25/2020 Page 9 1611A2 HERITAGE BAY Community Development District Construction Report December 31, 2019 Deposit to 2018 Acquisition and Construction Account (Amount from 4/18/18) Requisitons (Please see Requisition List) Agenda Page 66 Series 2018 Construction Report 3,461,202 Requisitions Total 3,350,651 Less Requisitions paid in FY17 $ 28,232 Total Requisitions for FY18 $ 2,669,228 Total Requisitions for FY19 $ 630,835 Total Requisitions for FY20 $ 22,355 Sub -Total of initial dep less requisitions $ 110,551 Interest and transfers in Construction and Acquisition Account 31,222 Balance in Construction & Acq Account as of December 31, 2019 $ 141,773 Report Date: 2/20/2020 Page 10 1611A2 HERITAGE BAY Community Development District Agenda Page 67 Series 2018 Requisition List REQUISITONS REQ # FISCAL YEAR VENDOR AMOUNT DATE OF CHECK 1 FY17 Heritage Bay CDD Reimb. CPH Inv # 103070 $ 7,112.44 6/29/2018 2 FY17 Heritage Bay CDD Reimb. CPH Inv # 103671 $ 8,399.67 6/29/2018 3 FY17 Heritage Bay CDD Reimb. CPH Inv # 104031 $ 6,475.70 6/29/2018 4 FY17 Heritage Bay CDD CPH Inv # H13604-2100 $ 250.00 6/29/2018 5 FY17 Heritage Bay CDD Reimb. CPH Inv # 105069 $ 2,362.81 6/29/2018 6 FY18 Quality Enterprises INV 67922 PAY APP 1.1 $ 206,526.48 6/29/2018 7 FY18 Quality Enterprises INV 67922 PAY APP 2.1 $ 378,885.24 6/29/2018 8 FY17 Heritage Bay CDD Reimb. CYK INV 30 $ 81.25 7/26/2018 9 FY17 Heritage Bay CDD Reimb. CYK Inv 31 $ 1,316.25 7/26/2018 10 FY17 Heritage Bay CDD Reimb CYK INV 32 $ 81.25 7/26/2018 11 FY17 Heritage Bay CDD Reimb. CYK INV 33 $ 1,300.00 7/26/2018 12 FY17 Heritage Bay COD Reimb. CYK INV 34 $ 853.00 7/26/2018 13 FY18 Heritage Bay CDD Reimb. CYK INV 35 $ 1,218.75 7/26/2018 14 FY18 Heritage Bay CDD Reimb. CYK INV 36 $ 4,062.50 7/26/2018 15 FY18 Heritage Bay CDD Reimb. CYK INV 37 $ 1,446.25 7/26/2018 16 FY18 Heritage Bay CDD Reimb. CYK INV 2 $ 845.00 7/26/2019 17 FY18 Heritage Bay CDD Reimb. CClinv 1213 $ 21,562.50 7/26/2018 18 FY18 Heritage Bay CDD Reimb. CPH INV 105202 $ 9,387.86 7/26/2018 19 FY18 Heritage Bay CDD Reimb. CPH INV 105725 $ 6,769.38 7/26/2018 21 FY18 Heritage Bay CDD Reimb. CPH INV 106266 $ 12,000.00 7/30/2018 22 FY18 Heritage Bay CDD Reimb. CPH INV 106268 $ 5,000.00 7/30/2018 23 FY18 Heritage Bay CDD Reimb. CPH INV 106264 $ 2,644.95 7/30/2018 24 FY18 Heritage Bay CDD Reimb. CPH INV 106834 $ 7,026.46 7/30/2018 25 FY18 Heritage Bay CDD Reimb. CPH INV 106836 $ 1,250.00 7/30/2018 26 FY18 Heritage Bay CDD Reimb. CPH INV 107109 $ 855.95 7/30/2018 27 FY18 Heritage Bay CDD Reimb. CPH INV 107111 $ 4,777.81 7/30/2018 28 FY18 Heritage Bay CDD Reimb. CPH INV 107110 $ 2,718.76 7/30/2018 29 FY18 Heritage Bay CDD Reimb. CPH INV 107735 $ 1,482.62 7/30/2018 30 FY18 Heritage Bay CDD Reimb. CPH INV 107737 $ 660.20 7/30/2018 32 FY18 Heritage Bay CDD Reimb. CPH INV 108333 $ 6,335.00 7/30/2018 Page 11 1611A2 HERITAGE BAY Agenda Page 68 Community Development District Series 2018 Requisition List REQ # FISCAL YEAR VENDOR AMOUNT DATE OF CHECK 33 FY18 Heritage Bay CDD Reimb. CPH INV 108108 $ 3,753.83 7/30/2018 34 FY18 Quality Ent. Inv 68067 $ S29,1S1.82 8/22/2018 35 FY18 Quality Ent. Inv 68070 $ 829,714.60 8/22/2018 36* FY18 *Please see note below 37 FY18 G to Z Turf $ 1,540.00 9/4/2018 38 FY18 Heritage Bay Reimb CPH INV 110322 $ 30,156.65 9/14/2018 39 FY18 Heritage Bay Reimb CPH INV 110324 $ 790.05 9/14/2018 40 FY18 Heritage Bay Reimb CPH INV 107113R $ 600.00 9/14/2018 41 FY18 Heritage Bay Reimb CYK INV 4 $ 2,778.75 9/14/2018 42 FY18 Heritage Bay Reimb CYK INV 3 $ 861.25 9/14/2018 43 FY18 Heritage Bay CDD Reimb. CPH Inv # 108997 $ 757.49 9/14/2018 44 FY18 Heritage Bay CDD Reimb. CPH Inv # 108996 $ 3,374.65 9/14/2018 45 FY18 Quality Ent. HB Phase 1 Pay App. 1.3 $ 154,281.26 9/24/2018 46 FY18 Quality Ent. HB Phase II Pay App. 2.3 $ 120,993.40 9/24/2018 47 FY18 Quality Ent HB Phase I Pay App. 1.4 $ 49,442.20 9/24/2018 48 FY18 Quality Ent HB Phase II Pay App. 2.4 $ 73,866.30 9/24/2018 49 FY18 Heritage Bay CDD Reimb. CPH Inv # 109567 $ 9,408.22 9/24/2018 50 FY18 Heritage Bay CDD Reimb. CPH Inv # 109569 $ 1,536.45 9/24/2018 51 FY18 Heritage Bay CDD Reimb. CPH Inv # 110504 $ 168.75 9/24/2018 52 FY18 Heritage Bay CDD Reimb. CPH Inv # 110502 $ 12,232.96 9/24/2018 53 FY18 Heritage Bay Reimb Lake Bank Restoration Inv #6 $ 1,738.55 11/1/2018 54 FY18 CPH Reimb #111061 $ 2,485.70 11/1/2018 55 FY18 CPH Reimb #111063 $ 356.25 11/1/2018 56 FY18 Quality Enterprises # Phase II Pay App. 2.5-2 $ 132,895.46 11/1/2018 57 FY18 CPH Reimb # 111275 $ 14,385.23 11/1/2018 58 FY18 CPH Reimb # 111352 $ 12,849.92 11/29/2018 59 FY18 CPH Reimb # 111354 $ 337.50 11/29/2018 60 FY18 Heritage Bay Reimb CYK STMT 7 $ 32.50 1/24/2019 61 FY18 Heritage Bay Reimb CYK STMT 48 $ 526.25 1/24/2019 62 FY18 Heritage Bay Reimb CPH INV 111975 $ 243.75 1/24/2019 Page 12 HERITAGE BAY Community Development District Agenda Page 69 Series 2018 Requisition List REQ # FISCAL YEAR VENDOR AMOUNT DATE OF CHECK 63 FY18 CPH INV 111973 $ 2,513.00 1/24/2019 64 FY19 Heritage Bay Reimb TCC Inv # 21346 $ 4,250.00 3/28/2019 65 FY19 CPH Inv # 112570 $ 1,417.28 3/22/2019 66 FY19 CPH Inv # 113216 $ 1,672.50 3/22/2019 67 FY19 CPH Inv # 113217 $ 2,133.85 3/22/2019 68 FY19 CPH Inv 4 113219 $ 487.50 3/22/2019 69 FY19 CPH Inv # 113758 $ 3,745.20 4/22/2019 70 FY19 CPH INV # 113759 $ 300.00 5/7/2019 71 FY19 CPH INV # 113813 $ 2,606.75 5/7/2019 72 FY19 CPH INV 4 113812 $ 1,770.60 5/7/2019 73 FY19 CPH INV # 114320 $ 1,595.50 5/17/2019 74 FY19 CPH # INV 114321 $ 2,611.35 5/17/2019 75 FY19 QUALITY ENTERPRISE INV # 68227 PAY APP 1.5 $ 79,970.49 5/20/2019 76 FY19 IRRIGATION SPECIALISTS INV # 9724 $ 2,950.00 5/24/2019 77 FY19 IRRIGATION SPECIALISTS INV # 9726 $ 4,466.50 5/24/2019 78 FY19 IRRIGATION SPECIALISTS INV # 9725 $ 2,950.00 6/14/2019 79 FY19 IRRIGATION SPECIALSTS INV # 9727 $ 4,466.50 6/12/2019 80 FY19 IRRIGATION SPECIALISTS INV # 9761 $ 2,100.00 6/12/2019 81 FY19 COPELAND SOUTHERN ENT. INV # 202A $ 37,575.00 6/12/2019 82 FY19 IRRIGATION SPECIALISTS INV # 9762 $ 2,804.00 6/14/2019 83 FY19 CPH Inv # 114919 $ 7,391.35 7/1/2019 84 FY19 CPH Inv # 114920 $ 7,588.50 7/1/2019 85 FY19 CPH Inv # 115463 $ 8,668.75 7/26/2019 86 FY19 Quality Enterprise Inv # 69841 PAY APP 4.1 $ 119,601.00 8/1/2019 87 FY19 Quality Enterprise Inv # 69902 PAY APP 3.1 $ 216,469.80 8/1/2019 88 FY19 CPH Inv # 115462 $ 10,574.05 8/12/2019 89 FY19 CPH Inv # 115569 $ 12,642.30 8/12/2019 90 FY19 Quality Enterprises Inv # 70195 PAY APP 3.2 $ 88,026.10 8/28/2019 91 FY20 CPH Inv # 116307 $ 4,720.10 10/3/2019 92 FY20 CPH # 116738 $ 521.40 11/15/2019 93 94 FY20 FY20 Quality Enterprise Inv # 70721 CPH Inv # 117659 $ 14,639.00 $ 2,474.55 1/8/2020 1/29/2020 FY17 (1) FY18 (1) $ 28,232.37 $ 2,669,228.45 FY19 (1) FY20 (1) $ 630,834.87 $22,355.05 Total (1) *Note - Req 36 - Heritage Bay $3780 came out of the Cost of Issuance Account. 3,350,650.74 Page 13 1611A2 Heritage Bay CDD Agenda Page 70 Bank Reconciliation Bank Account No. 9727 Valley National Bank GF Statement No. 01-20 Statement Date 1/31/2020 GIL Balance (LCY) 507,597.25 Statement Balance 1,923,226.78 GIL Balance 507,597.25 Outstanding Deposits 0.00 Positive Adjustments 0.00 Subtotal 1, 923, 226.78 Subtotal 507,597.25 Outstanding Checks 1,415,629.53 Negative Adjustments 0.00 Differences 0.00 Ending GIL Balance 507,597.25 Ending Balance 507,597.25 Difference 0.00 Posting Document Document Cleared Date Type No. Description Amount Amount Difference Outstanding Checks 12/27/2019 Payment 3574 COLEMAN, YOVANOVICH & KOESTER, P.A. 260.00 0.00 260.00 1/24/2020 Payment 3583 INNERSYNC, LTD 756.15 0.00 756.15 1/24/2020 Payment 3586 HERITAGE BAY C/O US BANK 700,000.00 0.00 700,000.00 1/29/2020 Payment 3587 HERITAGE BAY C/O US BANK 708,613.38 0.00 708,613.38 1/30/2020 Payment 3588 HERITAGE BAY COUNTRY CLUB 6,000.00 0.00 6,000.00 Total Outstanding Checks...................................................................................................................... 1,415,629.53 1,415,629.53 Page 14 N i[J O 00 A fA fA yj � N t0 Q C r r r au V 7 M N M M M M M M N2 O) Ol O] M M M J � N LL'l 49 u'1 h N N N In 4� In u? ll') In .-- M co m m E w m = � N OI OI O J o N Q J 0 Um c c m o (� W E y w m am A w a L. = _: o o m � 0 0 > u u m m a2i m o� a2i m 3 m [p C V N U N U N 6 U 6 O O O NO O O N O y O O O W' co o a a` a` a a` a` a` o U ct 0 N O N {` 'a 0 .- Z C O m_ N O w V000 (o o Lu Lu w Lu O LL OZ U U U U O T O () a _ �_ W o f> i> i i i i Q = cn W w O y N Z C7 W W W w W w Z Y E ❑ W Z U w w w w w w w W Y N U Q n O U K F F F F F F F F 07 S y y L oO a U Z O Z Z Z Z Z Z Z Z W F F Z❑ F J Z Z W <..% W O z C7 C7 (7 U' U' U' C7 C7 a Q Q Q c w T O U O w Q Eo m g rn m rn rn rn m m rn❑ w w❑ Z 0 a T a o 0 0 0 0 0 0 Q Q Q W N N N N N N N N J J K is G7 a s p � U F Z Z U U U U U U U U m U o w Q w w w w w w w w w y �? t Z O�❑ 0 0❑ 0 0❑❑� a�� O d = W m O N N N N N N N N O) rn o r r r r r r r r ro u� �n o Q Q a a C� U U LU w Z Z F F Cl) U F F W W Z Z o] O O W w Z) 06 od W W U m = = Q Q }>- m U U a O O < Q Z Q Q U U U U U U U U O Z Z O i i J J J J J J J J O O J J J J J J J J J J J Q }} Y Y Y Y Y Y Y Y U F F m K= W W w z w w w Q Q U Q Q Q Q Q Q Q Q> 0 2 2 Z 2 2 M 2 M 2 M 2 U y7 Q w W Q Q Q Q Q Q Q a F J J 2 W' � K= K a' a' = W W W O O a �- w LL w LL LL LL w Z Y Y LU UUUzzzzzzzzzag= r 0 O O O O O O O O O O O O O O O O N N N N N N N N N N N N N N N N V V V V V V V V V V V 7 V V O Q N N N N N N N N N N N N N N M 0 O O O O O O O O O O O O O O O Z O V 2 LL W W N OJ N 00 00 OJ W OJ CO W CO OJ 0p U M M M M M M M M M M M M M M M U Q W Z 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LL z T a� m a A21 Coleman, Yovanovich &Koester, P.A. 1�6l Northern Trust Bank Building Agenda Page 72 4001 Tamiami Trail North, Suite 300 Naples, Florida 34103-3556 Telephone: (239) 435-3535 Fax: (239) 435-1218 Page: 1 Heritage Bay CDD December 26, 2019 c/o Inframark File No: 6176-001 M 210 N. University Dr. Suite 702 Statement No: 59 Coral Springs FL 33071 Attn: Justin Faircloth Gen Rep SENT VIA EMAIL TO: inframark@avidbill.com Previous Balance $1,007.50 Fees Hours 11/01/2019 GLU Review email correspondence from Justin Faircloth on expenditure resolution; Draft resolution relating to expenditures; Draft email correspondence to Justin Faircloth on same 0.70 227.50 11/07/2019 GLU Review agenda for Board of Supervisors meeting 0.20 65.00 11/27/2019 GLU Review multiple email correspondence from Justin Faircloth on project closeout; Telephone conference with Justin Faircloth on same 0.40 130.00 Professional Fees through 12/26/2019 1.30 422.50 Total Current Work 422.50 Payments Total Payments Through 12/26/2019 Balance Due -1,007.50 $422.50 Page 16 1611A2 Coleman, Yovanovich & Koester, P.A. Northern Trust Bank Building Agenda Page 73 4001 Tamiami Trail North, Suite 300 Naples, Florida 34103-3556 Telephone: (239) 435-3535 Fax: (239) 435-1218 Page: 1 Heritage Bay CDD January 14, 2020 c/o Inframark File No: 6176-001 M 210 N. University Dr. Suite 702 Statement No: 60 Coral Springs FL 33071 Attn: Justin Faircloth Gen Rep SENT VIA EMAIL TO: inframark@avidbill.com Previous Balance $422.50 Fees Hours 12/11/2019 GLU Review multiple email correspondence from Justin Faircloth and Chair on RFI from FDEM regarding bidding information; Review and comment on proposed response; Draft email correspondence to Justin Faircloth and Chair 0.70 227.50 12/14/2019 GLU Review multiple email correspondence from Justin Faircloth on public assistance RFI 0.10 32.50 12/17/2019 GLU Review and respond to email correspondence from Justin Faircloth regarding closeout forms for Quality Enterprises; Draft project completion forms 1.00 325.00 12/23/2019 GLU Review email correspondence from Justin Faircloth on flyer relating to ADA compliance measures; Review flyer; Brief research on same; Draft email correspondence to Justin Faircloth 0.50 162.50 Professional Fees through 01/14/2020 2.30 747.50 Total Current Work 747.50 Balance Due $1,170.00 Page 17 Invoice Justin Faircloth December 6, 2019 Heritage Bay Community Development District Project No: CIO INFRAMARK Invoice No: 210 N. University Drive Suite 702 Coral Springs, FL 33071 Heritage Bay CUD Water Quality Monitoring Events - October 2019 & April 2020 Collier County, FL Professional Services through November 17, 2019 Fee Percent Previous Fee Current Fee Billing Phase Fee Complete Billing Billing October 2019 Water 13,850.00 100.00 0.00 13,850.00 Quality Monitoring April 2020 Water Quality 13,850.00 0.00 0.00 0.00 Monitoring Total Fee 27,700.00 0.00 13,850.00 Total Fee Total this Invoice H13610.1 116912 611A2 Age p' 500 West Fulton .Street Sanford, Florida 32771 Phone: 407.32-7.6841 13,850.00 $13,850.00 Phase ENV-1 October 2019 Water Quality Monitoring Event and Report CPH sampled salinity, conductivity, temperature, dissolved oxygen, pH for one (1) event within 29 lakes within the development boundaries. CPH collected one (1) sample for each parameter to include Chlorophyll a, Total Nitrogen and Total Phosphorus within 29 lakes. CPH prepared a report of results discussing the monitoring event and laboratory results and provided the report to the Client CPH, Inc. Page 18 i, it �, 1 1611A2 -innersvnc P.O. Box 18723 Fairfield, OH 4501"723 INVOICE BILL TO Heritage Bay CDD 210 N. University Drive Suite 702 Coral Springs, FL 33071 DESCRIPTION campm CDD Implementation - Onboarding of ADA Compliant Website & Remediation of Historical Documents Final 50% Implementation BALANCE DUE Agenda Page 75 INVOICE # 18039 DATE 11 /28/2019 DUE DATE 12/13/2019 TERMS Net 15 AMOUNT 756.15 $756.15 For any questions or comments regarding invoice contact us at 513-620-4016 or billing@innersync.com Page 19 F�J Heritage Bay Golf & Country Club 10154 Heritage Bay Blvd. Naples, FL 34120 239-353-7056 Salesperson Qty Job Description Regrode Lake Bank on Hole 6 To Payment Terms Agendal4J i A 2 INVOICE Date: 1 1 /19/2019 INVOICE # 200 CDD Heritage Bay Due Date Unit Price Subtotal Sales Tax Total Make all checks payable to Heritage Bay Golf & Country Club Line Total 6000.00 6000.00 Page 20 1611A2 PROJECT DATE APPROVED AMOUNT APPROVED ACTUAL COST UNDER/OVER BUDGET STATUS NOTES Agenda Page 77 Golf Course Practice Facility 2/1/2017 3,765.21 3,765.21 Completed Received reimbursement 4/16 for all CDD expenses. Lake and Wetland Management Boat Rides 3/2/2017 100.00 100.00 ( ) Completed P For Supervisors touring Lakes 30A & 30B - waiting on invoice P g g 6 rounds of sampling ($11,498 ea.) 4/17, 7/17, & 4 in FYI - Agreement sent to CPH on CPH Water Quality Monitoring #3 3/2/2017 68,988.00 45,992.00 (22,996.00) Completed 6/15/17 - Board voted at the 10/17 meeting not to do the last quarter of testing as water quality but instead as Bathymetrics determined at the 11/17 meeitng as lakes (1.2,4,6,8,9,11,13,14,16,17,1821,23,24,28, & 29) CPH Lake Bathymetrics #2 3/2/2017 9,861.27 10,766 49 905.22 Completed cost is $202.52/acre @ 43 36 acres - to be completed in FY 2018 CPH Lake 30A & 30B Survey 3/2/2017 6,000.00 7,112,44 1,112.44 Completed included reimburseable costs of $1,112.44 - Agreement sent to CPH on 6/15117 Copeland Southern FY2017 Erosion 3/2/2017 40,550.00 41,350.00 t 800.00 Completed includes a NTE amount of $500 for L6L20 on 1-6 side for sediment control. 1-6 was done Repairs for $0, instead applied to L19 pipe for $475 - additional repairs on lake 19 included - $825 CPH Lake & 306 Rip Rap Design/Biddindin g 4/6/2017 145,350.00 115,250.70 (30,099.30) In Progress agreement sent to CPH on 6/15/17 - addtional $108,000,00 allowed for inspections and compaction testing authorized on 6-7-18. See spreadsheet for reimbursables. Copeland Southern FY2017 Pipe Repairs 4/6/2017 4,500.00 4,500.00 - Completed Not to exceed amount 1-28/1-30 Monitoring 5/4/2017 5,000.00 2,500.00 (2,500.00) Completed Copeland Southern Lake 20 Repairs 7/20/2017 2,775.00 - (2,775.00) Deferred Board decided not to pursue - permanent fix being engineered by CPH. Creekbridge Hurricane Damage Repairs 9/29/2017 19,687.50 21.562.50 '° 1,875.00 Completed Q.E. Lake 30A/30B Erosion Restoration 10/5I2017 1,314,480.48 1,023,622.25 (290,858.23) Completed CPH Lake 20 North Bank 11/2/2017 16,950.00 14,745A0 (2,204.60) Completed CPH Emergency lake Bank Repair 30/AI30B 11/2/2017 117.950.00 111.362.05 (6,587.95) In Progress Includes design,bidding, oversight. Additional $12,500 allowed for testing on 6-7-18 CPH C.S. Replacement 30A/30B 11/2/2017 21,450.00 22,700.55 1,250.55 In Progress Includes design,bidding, oversight. Reimburseables of $1,356.80 Q.E. Hurricane Emergency Lake Bank Restoration / Outfall Structures 1/4/2018 1,755,429 50 1,537,895.12 (217,534.38) In Progress LWM Lake 19 Carp Install 1/4/2018 3,708.00 (3,708.00) Deferred Contract sent to LWM on 1-8-18. They will handle all permiting. Canceled as of May 2018 CUD Meeting. MRI Buoy Installation 2,11/2018 2,000.00 - (2,000.00) Deferred Canceled as of May 2018 CDD Meeting CPH Water/Sediment Testing FY 2019 7/12/2018 34,375.00 34,375.00 Completed Waiting on revised contract with changes to ENV-2to be 4/2019 & ENV-3 to be 10/2018. Buttonwood Grass 10/1/2017 11162,50 1,162.50 Completed 150 3 gal. Fakahatchee Grass plants - golf course to install Summer 2018 Erosion Work 5/3/2018 67,500.00 65,565.00 (1,935.00) Completed Not to Exceed Amount MRI Stormwater System Inspection 9/6/2018 300000 3,000,00 - Completed OE Supplemental 30A East Bank 9/11/2018 260,669.20 304,495.90 43,826.70 In Progress Added change orders #1 & 2 for $80K & $5,425 on 5/17/19 - total new cost is $346,094.20 overage should be $85,425 or less. IAA I A PROJECT DATE APPROVED AMOUNT APPROVED ACTUAL COST UNDER / OVER BUDGET STATUS NOTES Agenda Page 78 QE North Bank Lake 20 9/11/2018 149,039.00 134,240.00 (14,799.00) Completed Final documents received 12/18/19 final requisition regeust submitted 12/20/19 CPH Muck Probe Sampling FY 2019 10/4/2018 5,600.00 5,600.00 Completed sent signed contract to CPH on 10/10/18 ADA Site Compliance Review 10/4/2018 199.00 199,00 Completed sent signed contract to on 10/8/18 CPH Boat Launch Design 12/6/2018 22,000.00 9,318.56 (12,681.44) Deferred NTE - waiting on contract from CPH - sent signed contract to CPH and Recording/Finance on 1 /18/19 - Barad decided to abandon this project at the Feb 2019 meeting. QE Boat Launch Construction 12/6/2018 28,000.00 563.20 (27,436.80) Deferred NTE - waiting on CPH design - Board Decided to terminate project at the February 2018 meeting. LWM Cypress Tree Trimming 12/6/2018 3,500.00 3,500.00 Completed sent emails to LWM on 12/27/18 & 1/8/19 Drone Video of Lakes 30A&30B 12/6/2018 5,000.00 - (5,000.00) Deferred NTE - reached out to Tim Hall reached out to Florida Aerial Survey on 1 /7/18 Inframark Lake Bank Erosion Evaluation 12/6/2018 2,000.00 2,000,00 Completed NTE Received proposal from LWM 4/16/19 & returned signed. 5/17119 requested littorals stop LWM Littoral Planting Lakes 4 & 5 3/22/2019 1,111 50 1 111 50 Completed being planted and moved to lake 24 if necessary due to lake bank restoration per Chairman. Communicated week of 5/27/29 to plant lake 4. MRI SWS Cleaning 3/22/2019 35,350,00 34,600.00 (750.00) Completed Documents obtained. Waiting on inspection date. $124,100 - NTE amount approved at the 3122/19 meeting. Signed contract sent 4/15/19. Sent signed contract to Recording/Finance on 5/17/19. wiating on reimbursement from CS Lake Bank Restoration 3/22/2019 142,225.00 146,925.00 4,700.00 Completed Hotwire - sent email on 5/17119 for $2,550 in damages. Sent revised invoice to Hotwire on 5/22/19 for $1,350. Additional $2,775 for Terrace I damages(reimbursement received), $7,775 for Terrace II damaages(reimbursement received) both approved at the 2/14/19 meeting. and $7,575 for lake 4 drain as approved at the 6/6/19 meeting. HBGCC Lake 6 Bank Restoration 3/22/2019 6,000.00 6,000,00 - Completed LWM Palm Removal (4 trees) 4/26/2019 1 000.00 1,000.00 Completed Price determined after the meeting. I.S. Lake 20 Irrigation Re -Route 5/17l2019 14.833.00 19,737.00 4,904.00 Completed sent documents to I.S. on 5117/19 need COI, addendum. Change order in the amount of $2,017 approved on 5/29/19. Board approved all overages at the 616/19 meeting LWM Bathymetric Survey Lake 30B 5/17/2019 1.750,00 1,750.00 Completed C.S. Lake 14 & 21 repairs 10/3/2019 7,450.00 7,450.00 Completed Sent dots to Scott on 10/7119. waiting on signed addendum. Lake 308 Marker installation 10/3/2019 3.205.00 2A74.57 (730.43) Completed CPH FY2020 Water Sampling 10/3/2019 27,700.00 13,850.00 (13,850.00) In Progress Total for all Projects 4,671,926.45 4,085,340.25 (586,586.20) Totals for Projects Shown 4,355,286.45 3,762,041.94 (593,244.51) updated 2/25/20 Heritage Bay CDD Rip Rap Project Lakes 30A & 30B I TOTAL SPENT Updated 113112020 16' A Agenda Page 79 $3,403,956 PROJECT DATE APPROVED ACTUAL COST STATUS NOTES Lake 30A & 30B Rip Rap Project 4/6/2017 1,155,933.99 Completed Hurricane Erosion Repairs 30A/30B 10/5/2017 1,657,522.17 In Progress Outfall Structures 30A/30B 11/2/2017 22,700.55 In Progress North Bank 20 11/2/2017 169,248.65 Completed Creekbridge Hurricane Damage Repairs 9/29/2017 21,562.50 Completed Copeland Southern 18 5/3/2018 5,201.25 Completed Copeland Southern 20 S.W. side 5/3/2018 23,726.25 Completed Copeland Southern 19 W side 3/22/2019 37,575.00 Completed FEMA 10/1/2017 5.990.00 In Progress CIE Supplemental 30A East Bank 9/11/2018 304,495.90 In Progress Total 3,403,956.26 1611A2 Agenda Page 81 HERITAGE BAY Community Development District Annual Operating and Debt Service Budget Fiscal Year 2021 Proposed Budget (Meeting 3/5/20) Prepared by: 6INFRAMARK HERITAGE BAY Community Development District Table of Contents OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balance Exhibit A - Allocation of Fund Balances ....................................... Budget Narrative..................................................................... 1611A2 Agenda Page 82 Page # ................................ 1-2 ................................ 3 ................................ 4-7 DEBT SERVICE BUDGET Series 2018 Summary of Revenues, Expenditures and Changes in Fund Balances ..... Amortization Schedule.................................................................... BudgetNarrative.................................................................................. SUPPORTING BUDGET SCHEDULES 2020-2021 Non -Ad Valorem Assessment Summary 8 9 10 If Agenda Page 83 HERITAGE BAY Community Development District Budget Overview Fiscal Year 2021 1611A2 Agenda Page 84 HERITAGE BAY Community Development District Operating Budget Fiscal Year 2021 HERITAGE BAY Community Development District Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2021 Proposed Budget ADOPTED ACTUAL ACTUAL BUDGET ACCOUNT DESCRIPTION FY 2018 FY 2019 FY 2020 1611A2 Agenda Page 85 General Fund ACTUAL PROJECTED TOTAL THRU FEB- PROJECTED JAN-2020 SEP-2020 FY 2020 ANNUAL BUDGET FY 2021 REVENUES Interest -Investments $ 3,241 $ 7,367 $ 2,000 $ 1,629 $ 3,258 $ 4,887 $ 2,000 Hurricane Irma FEMA Refund 44,179 3,787 - 3,787 Interest - Tax Collector 96 1,087 - 999 - 999 - Special Assmnts- Tax Collector 355,190 355,190 355,190 328,226 26,964 355,190 355,190 Special Assmnts- Lakes 30A & 30B 60,922 60,923 60,923 56,297 4,626 60,923 60,923 Special Assmnts- Reserves 31,250 31,250 31,250 28,878 2,372 31,250 31,250 Special Assmnts- Discounts (16,490) (16,333) (17,895) (16,182) (799) (16,981) (17,895) Other Miscellaneous Revenue 31,000 36,800 - 5,000 - 5,000 - TOTAL REVENUES 465,209 520,463 431,468 408,634 36,421 445,055 431,468 EXPENDITURES Administrative P/R-Board of Supervisors FICA Taxes ProfServ-Arbitrage Rebate ProfServ-Dissemination Agent ProfServ-Engineering ProfServ-Legal Services ProfServ-Mgmt Consulting Sery ProfServ-Property Appraiser ProfServ-Special Assessment ProfServ-Trustee Fees 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 Administrative 16,000 8,000 9,000 1,800 7,200 9,000 9,000 1,224 612 689 138 551 689 689 - - 600 - 600 600 600 - 1,500 1,500 500 1,000 1,500 1,545 22,878 27,411 14,000 792 13,208 14,000 14,000 26,871 28,676 13,000 2,438 10,562 13,000 13,000 41,793 44,972 46,270 19,955 30,846 50,801 47,658 - 6,710 6,710 1,726 4,984 6,710 6,710 5,464 6,200 6,600 6,600 - 6,600 6,798 - - 5,157 - 5,157 5,157 5,157 773 1,000 1,100 367 734 1,101 1,133 3,700 5,800 5,900 500 5,400 5,900 5,900 2,839 739 2,500 264 528 792 2,500 15,389 7,750 9,389 7,749 - 7,749 7,749 7,428 1,911 1,379 - 919 919 947 3,241 1,806 3,000 336 672 1,008 3,000 1 1 100 - 67 67 100 (613) 4,174 8,947 7,944 587 8,947 8,947 47 1,612 6,773 2,314 515 2,829 6,773 - - 100 - 67 67 100 175 175 175 175 - 175 175 147,210 149,049 142,889 53,598 83,597 137,611 142,481 Annual Operating and Debt Service Budget~ Fiscal Year 2021 Page 1 HERITAGE BAY Community Development District Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2021 Proposed Budget ACCOUNT DESCRIPTION Field PmfServ-Field Management R&M -Contingency Capital Outlay Total Field 1611A2 Agenda Page 86 General Fund ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU FEB- PROJECTED BUDGET FY 2018 FY 2019 FY 2020 JAN-2020 SEP-2020 FY 2020 FY 2021 11,536 20,688 12,830 6,152 6,678 12,830 13,215 - - 84 - 56 56 4,107 - 57,825 - _ _ - 11,536 78,513 12,914 6,152 6,734 12,886 17,322 Lakes and Ponds Contracts -Lake and Wetland 71,200 67,200 71,200 22,400 48,800 71,200 67,200 Contracts -Water Analysis 10,766 5,600 9,861 - 9,861 9,861 9,861 Contracts -Water Quality Monitoring 22,996 27,700 27,700 10,508 17,192 27,700 27,700 Contracts -Lakes 30A & 30B 12,000 18,000 24,000 8,000 16,000 24,000 24,000 Contracts -Sediment Testing - 6,675 6,675 - 6,675 6,675 6,675 R&M-Aquascaping 2,559 8,500 5,667 5,667 8,500 R&M - Stormwater System - 4,000 4,000 - 4,000 4,000 4,000 R&M -Lake Erosion 37,800 575 71,024 24,000 48,000 72,000 71,024 R&M -Contingency - 5,250 3,000 2,475 4,950 7,425 3,000 Improvement -Lake Bank Restoration 29,512 39,050 - _ - - Reserve - Lakes - - 31,250 31,250 31,250 Reserve - Stormwater System - 33,600 18,455 - - 18,455 18,455 Total Lakes and Ponds 184,274 210,209 275,665 67,383 161,145 278,233 271,665 Debt Service Operating Loan Repayment 13,141 - - _ - Interest Expense -Note 1,554 Total Debt Service 14,695 TOTAL EXPENDITURES 357,715 437,771 431,468 127,133 251,475 428,730 431,468 Excess (deficiency) of revenues Over (under) expenditures 107,494 82,692 - 281,501 (215,054) 16,325 - OTHER FINANCING SOURCES (USES) Interfund Transfer- In 28,232 _ _ TOTAL OTHER SOURCES (USES) 28,232 _ Net change in fund balance 135,726 82,692 281,501 (215,054) 16,325 - FUND BALANCE, BEGINNING 284,155 $ 419,881 502,573 502,573 502,573 518,898 FUND BALANCE, ENDING $ 419,881 $ 502,573 $ 502,573 $ 784,074 $ (215,054) $ 518,898 $ 518,898 Annual Operating and Debt Service Budget Fiscal Year 2021 Page 2 16I1A2 HERITAGE BAY Agenda Page 87 Community Development District Exhibit "A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance - Fiscal Year 2021 $ 518,898 Net Change in Fund Balance - Fiscal Year 2021 - Reserves - Fiscal Year 2021 Additions 49,705 Total Funds Available (Estimated) - 9/30/2021 568,603 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve - First Quarter Operating Capital 95,441 l�l Reserves - Erosion Control (Prior years) 14,687 Reserves - Lakes (Prior Years) 125,000 Reserves - Lakes (FY20) 31,250 Reserves - Lakes (FY21) 31,250 187,500 Reserves - Stormwater System (Prior Years) 3,310 Reserves - Stormwater System (FY20) 18,455 Reserves - Stormwater System (FY21) 18,455 40,220 Reserves - Loan (Prior years) 4,750 Subtotal 342,598 Total Allocation of Available Funds 342,598 Total Unassigned (undesignated) Cash $ 226,006 Notes (1) Represents approximately 3 months of operating expenditures Annual Operating and Debt Service Budget Fiscal Year 2021 Page 3 1611AZ 4 HERITAGE BAY Community Development District Budget Narrative Fiscal Year 2021 REVENUES Interest -investments The District earns interest on the monthly average collected balance for their money market accounts. Agenda Page 88 General Fund Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments -Lakes 30A & 30B The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order to pay for the repair of Lakes 30A & 30B and any impending debt associated with making repairs. Special Assessments -Reserves The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order re-establish reserves which were depleted due to the District having to address numerous lake bank erosion issues. Special Assessments -Discounts Per Section 197.162 and Section 197.3632 of the Florida Statutes, discounts are allowed for early payments of assessments collected by the Tax Collector and only when the Tax Collector is using the uniform methodology. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative. P/R-Board of Supervisors Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated $200 per meeting at which they are in attendance. The amount for the Fiscal Year is based upon all supervisors attending all meetings. FICA Taxes are calculated at 7.65% of gross payroll. Professional Services -Arbitrage Rebate The District contracted with an independent professional firm to annually calculate the District's Arbitrage Rebate Liability on its bonds Professional Services -Dissemination Agent This line item is to cover dissemination services as required. Services are provided by Inframark. Professional Services -Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for board meetings when requested, review of invoices, and other specifically requested assignments. Professional Services -Legal Services The District's attorney provides general legal services to the District, i.e., attendance and preparation for Board meetings, review of contracts, agreements, resolutions and other research as directed or requested by the BOS District Manager. Annual Operating and Debt Service Budget Fiscal Year 2021 Page 4 5 HERITAGE BAY Community Development District Budget Narrative Fiscal Year 2021 EXPENDITURES Administrative (continued) Agenda PagLb I 1 A 2 General Fund Professional Services -Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Inframark Infrastructure Management Services. Inframark manages all of the District's financial activities such as accounts payable, financial statements, auditing and budgeting in accordance with the management contract in effect. Professional Services -Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service which is based upon 1.5% of the anticipated Non -Ad Valorem assessment collections. Professional Services -Special Assessment This is the Administrative fees to prepare the District's special assessment roll. Professional Services -Trustee Fees The District pays US Bank an annual fee for trustee services on the Series 2018 Special Assessment Bond. The budgeted amount for the fiscal year is based on standard fees charged plus any out-of-pocket expenses. Professional Services -Web Site Maintenance Inframark 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 to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees from an existing engagement letter. Postage and Freight Actual postage used for District mailings including agenda packages, vendor checks and other correspondence. Insurance -General Liability The District's General Liability & Public Officials Liability Insurance policy is with Public Risk Insurance Agency, Inc. They specialize in providing governmental insurance coverage. The budgeted amount projects a 10% increase in the premium. Printing and Binding Copies used in the preparation of agenda packages, required mailings, and other special projects. Legal Advertising The District is required to advertise various notices for Board meetings and other public hearings in a newspaper of general circulation. Annual Operating and Debt Service Budget Fiscal Year 2021 Page 5 6 HERITAGE BAY Community Development District Budget Narrative Fiscal Year 2021 EXPENDITURES (continued) Administrative (continued) Agenda Page 90 General Fund Miscellaneous -Bank Charges In the rare event of bank service charges from operating or money market accounts, the cost will be assigned here. Miscellaneous -Assessment Collection Costs The District reimburses the Collier County Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The assessment collection cost is based on a maximum of 2% of the anticipated assessment collections. Miscellaneous -Web Hosting The District incurs costs for maintaining the District's website domain and email accounts. Office Supplies Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. Annual District Filing Fee The District is required to pay an annual fee of $175 to the Department of Economic Opportunity Division of Community Development. Field Professional Services -Field Management Field Management Services for the District is performed by Inframark Infrastructure Management Services. This includes the regular inspection of all District assets and contractor performance monitoring. A monthly report is provided for the Board's review to allow for their consideration of issues and action to consider. R&M -Contingency All other field expenses that do not fall into the category described above will be expensed to contingency. Lakes & Ponds Contracts -Lake and Wetland A contract was negotiated with Lake & Wetland Management for monthly lake maintenance of the District's lakes and littoral shelf maintenance which includes approximately 14.52 acres. Fluorodine Treatment was added May 2015. Contracts -Water Analysis A contract was negotiated with CPH for bathymetric to be performed on Lakes. Contracts -Water Qualitv Monitoring A contract was negotiated with CPH for testing of the lakes and water quality monitoring. Annual Operating and Debt Service Budget Fiscal Year 2021 Page 6 1611A2 7 HERITAGE BAY Community Development District Budget Narrative Fiscal Year 2021 Agenda Page 91 General Fund EXPENDITURES (continued) Lakes & Ponds (continued) Contracts -Lakes 30A & 30B A contract was negotiated with Lake & Wetland Management for monthly maintenance of lakes 30A & 30B. Contracts -Sediment Testing Contract with CPH to do sediment testing in the District lakes. R&M-Aguascaping This is for any repair and maintenance expenses pertaining to the District's lakes that are not covered in the contract. R&M-Stormwater System This is for any repair and maintenance expenses pertaining to the stormwater system. R&M -Lake Erosion This is for any repair and maintenance expenses pertaining to erosion control that are not covered in the contract. R&M -Contingency All other lake expenses that do not fall into the previous repair and maintenance categories will be expensed to contingency. Reserve -Lakes Lake improvement expenses that are projected to occur in the future are appropriated with this account. Reserve-Stormwater System Stormwater system/drainage expenses that are projected to occur in the future are appropriated with this account. Annual Operating and Debt Service Budget Fiscal Year 2021 Page 7 16I1A2 8 HERITAGE BAY Community Development District Budget Narrative Fiscal Year 2021 REVENUES Interest -investments The District earns interest on the monthly average collected balance for their trust accounts. Agenda Page 92 Debt Service Fund Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments -Discounts Per Section 197.162 and Section 197.3632 of the Florida Statutes, discounts are allowed for early payments of assessments collected by the Tax Collector and only when the Tax Collector is using the uniform methodology. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative Professional Services -Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. The property appraiser cost is based upon 1.5% of the anticipated Non -Ad Valorem assessment collections. Miscellaneous -Assessment Collection Costs The District reimburses the Collier County Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The assessment collection cost is based on a maximum of 2% of the anticipated assessment collections. Debt Service Principal Debt Retirement The District pays regular principal payments annually in order to pay down/retire the debt. Interest Expense The District makes semi-annual interest payments on the outstanding debt. Annual Operating and Debt Service Budget Fiscal Year 2021 Page 8 i61 1 A2 Agenda Page 93 HERITAGE BAY Community Development District Debt Service Budget Fiscal Year 2021 161 1 A2 HERITAGE BAY Agenda Page 94 Community Development District Series 2018 Debt Service Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2021 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU FEB- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2018 FY 2019 FY 2020 JAN-2020 SEP-2021 FY 2020 FY 2021 REVENUES Interest -Investments $ 3,925 $ 17,479 $ - $ 3,342 $ 668 $ 4,010 $ 3,000 Special Assmnts- Tax Collector 16,736 1,689,155 1,689.155 1,560,922 128,233 1,689,155 1,689,155 Special Assmnts-Discounts - (61,668) (67,566) (61,101) (5,129) (67,566) (67,566) Other Miscellaneous Revenues 10,263 - - _ - _ TOTAL REVENUES 30,924 1,644,966 1,621,589 1,503,163 123,772 1,625,599 1,624,589 EXPENDITURES Administrative ProfServ-Arbitrage Rebate - 600 - _ _ ProfServ-Property Appraiser - 19,629 25,337 6,493 18,844 25,337 25,337 ProfServ-Trustee Fees - 7,655 - - - _ _ Misc-Assessmnt Collection Cost - 15,757 33,783 29,996 2,564,66 33,783 33,783 Total Administrative 43,641 59,120 36,489 21,409 59,120 59,120 Debt Service Principal Debt Retirement 16,110,000 990,000 1,005,000 - 1,005,000 1,005,000 1,030,000 Principal Prepayments 0 - 5,000 - 5,000 - Interest Expense 283,983 597,305 556,688 278,269 278,269 556,538 535,181 Cost of Issuance 204,039 _ _ _ DS Bond Discount 281,935 - _ _ Underwriter 160,963 Total Debt Service 17,040,920 1,592,305 1,561,688 283,269 1,283,269 1,566,538 1,565,181 TOTAL EXPENDITURES 17,040,920 1,635,946 1,620,808 319,758 1,304,677 1,625,658 1,624,302 Excess (deficiency) of revenues Over (under) expenditures (17, 009,996) 9020 781 1,183,405 (1,180,905) (59) 287 OTHER FINANCING SOURCES (USES) Operating Transfers - In 1,770,429 Proceeds of Refunding Bonds 16,095,000 - _ Contribution to (Use of) Fund Balance - - 781 - - 287 TOTAL OTHER SOURCES USES 17,865,429 781 287 Net change in fund balance FUND BALANCE, BEGINNING FUND BALANCE, ENDING 855,433 9,020 781 1,183,405 (1,180,905) (59) 287 (1) 855,432 864,452 864,452 864,452 864,393 $ 855,432 $ 864,452 $ 865,233 $ 2,047,857 $ (1,180,905) $ 864,393 $ 864,681 Annual Operating and Debt Service Budget Fiscal Year 2021 Page 8 1611A2 HERITAGE BAY Community Development District Amortization Schedule 2018 Refunding of Series 2018A-1 and A-2 Special Assessment Refunding Bonds Agenda Page 95 Year Principal Special calls Interest Principal Balance FYTotaI IDS 11/1/2020 267,590.63 267,590.63 1,550,859.38 5/1/2021 1,030,000 2.25% 267,590.63 1,297,590.63 11/1/2021 256,003.13 256,003.13 1,553,593.75 5/1/2022 1,055,000 2.50% 256,003.13 1,311,003.13 11/1/2022 242,815.63 242,815.63 1,553,818.75 5/1/2023 1,090,000 2.625% 242,815.63 1,332,815.63 11/1/2023 228,509.38 228,509.38 1,561,325,00 5/1/2024 1,120,000 2.625% 228,509.38 1,348,509.38 11/1/2024 213,809.38 213,809.38 1,562,318.75 5/1/2025 1,150,000 2.75% 213,809.38 1,363,809.38 11 /1 /2025 197, 996.88 197,996.88 1,561,806.25 5/1/2026 1,180,000 3.00% 197,996.88 1,377,996.88 11 /112026 180,296.88 180,296.88 1,558,293.75 5/1/2027 1,220,000 3.00% 180,296.88 1,400,296.88 11 /1 /2027 161, 996.88 161, 996.88 1,562, 293.75 5/1/2028 1,255,000 3.00% 161,996.88 1,416,996.88 11 /1 /2028 143,171.88 143,171.88 1,560,168.75 5/1/2029 1,290,000 3.00% 143,171.88 1,433,171.88 11 /1 /2029 123, 821.88 123, 821.88 1,556, 993.75 5/1/2030 965,000 3.125% 123,821.88 1,088,821.88 11 /1 /2030 108, 743.75 108, 743.75 1,197, 565.63 5/1/2031 1,000,000 3.25% 108,743.75 1,108,743.75 11/1/2031 92,493.75 92,493.75 1,201,237.50 5/1/2032 1,030,000 3.25% 92,493.75 1,122,493.75 11/1/2032 75,756.25 75,756.25 1,198,250.00 5/1/2033 1,065,000 3.25% 75,756.25 1,140,756.25 11/1/2033 58,450.00 58,450.00 1,199,206.25 5/1/2034 1,100,000 3.375% 58,450.00 1,158,450.00 11/1/2034 39,887.50 39,887.50 1,198,337.50 5/1/2035 1,140,000 3.375% 39,887.50 1,179,887.50 11/1/2035 20,650.00 20,650.00 1,200,537.50 5/1/2036 1,180,000 3.50% 20,650.00 1,200,650.00 1,200,650.00 18,875,000 5,380,525.00 24,255,525.00 Annual Operating and Debt Service Budget Fiscal Year 2021 Page 9 1611AZ HERITAGE BAY Community Development District Budget Narrative Fiscal Year 2021 REVENUES Interest -Investments The District earns interest on the monthly average collected balance for their trust accounts. Agenda Page 96 Debt Service Fund Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all sold and platted parcels (using the uniform method) within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments -Discounts Per Section 197.162 and Section 197.3632 of the Florida Statutes, discounts are allowed for early payments of assessments collected by the Tax Collector and only when the Tax Collector is using the uniform methodology. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative Professional Services -Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. The property appraiser cost is based upon 1.5% of the anticipated Non -Ad Valorem assessment collections. Miscellaneous -Assessment Collection Costs The District reimburses the Collier County Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The assessment collection cost is based on a maximum of 2% of the anticipated assessment collections. Debt Service Principal Debt Retirement The District pays regular principal payments annually in order to pay down/retire the debt. Interest Expense The District makes semi-annual interest payments on the outstanding debt. Annual Operating and Debt Service Budget Fiscal Year 2021 Page 10 Agenda Page 97 HERITAGE BAY Community Development District Supporting Budget Schedules Fiscal Year 2021 HERITAGE BAY Community Development District Comparison of Assessment Rates Fiscal Year 2021 vs. Fiscal Year 2020 �1 Agenda age 98 All Funds Product General Fund FY 2021 FY 2020 Percent Change Series 2018 Debt Service FY 2021 FY 2020 Percent Change Total Assessments per Unit FY 2021 FY 2020 Percent Change Units Executive $357.89 $357.89 0% $1,928.85 $1,928.85 0% $2,286.74 $2,286.74 0% 139 Classics $357.89 $357.89 0% $3,050.09 $3,050.09 0% $3,407.98 $3,407.98 0% 95 Classics II $357.89 $357.89 0% $3,294.57 $3,294.57 0% $3,652.46 $3,652.46 0% 18 Coach $357.89 $357.89 0% $1,361.54 $1,361.54 0% $1,719.43 $1,719.43 0% 184 2 Story $357.89 $357.89 0% $1,134.62 $1,134.62 0% $1,492.51 $1,492.51 0% 364 4 Story $357.89 $357.89 0% $907.69 $907.69 0% $1,265.58 $1,265.58 0% 450 1250 Annual Operating and Debt Service Budget Fiscal Year 2021 Page 11 1611A2 Agenda Page100 6INFRAMARK INFRASTRUCTURE MANAGEMENT SERvICES Heritage Bay CDD 01/28/20 — Field Management Report HERITAGE HAY r;r3[.F rw- I'PY CLUB www.inframarkims.com VY J ! a e r Inspected on: 01/28/20 by: Tim Hall & Tina Williams 1611AZ Agenda Page 101 1. Lake Management The water levels have dropped again as a result of the lack of rain but do not appear to be as low as they were this time last year. No flow issues with the storm water system were noted. None of the lake interconnects were flowing including the outfalls into the Cocohatchee Canal. Additional lake maintenance information is found below; all lake issues are low density unless otherwise noted. Algae levels have decreased across all lakes except for Lake 29, which has filamentous algae growing along the perimeter. Minor amounts of algae noted on Lakes 1, 6, 9, 11, 20, 27, 28, and 29. It was mostly caught up in the littoral rings around the lakes. r Lake 27 Lake 29 b. Littorals: i. Alligator Flag in Lakes: No issues noted. ii. Phragmites in Littorals of Lake 308: Grass to east of weir structure has been sprayed while to the west is spreading. Follow up treatment still needed to prevent torpedo grass. pt Inframark Monthly Management Report 1 Agenda Paget26 I 1 A 2 iii. Torpedo Grass in Littorals of Lake 30B North Side: Torpedo grass treated and no C. Rocks: No issues noted d. Weeds: i. Alligator Weed in Lakes No new issues observed. ii. Brazilian Pepper: No new issues observed. iii. Cattails in Lakes: No new issues observed iv. Climbing Hemp Vine in Lakes; No issues observed. v. Dollar Weed in Lakes: No issues observed. vi. Lake 28 Lake 29 vi i. Illinois Pond Weed in Lakes: Pond Weed still noted in many of the lakes but density is greatly reduced. Observed in Lakes 5, 6, 8, 9, 10, 11, 12, 14, 15, 16, 18, 19, 20, 25, 30A and 3013. Inframark Monthly Management Report 2 1611A2 Agenda Page103 Vill Ix. Lake 6 Lake 18 Palms on Lake Batiks: Palm observed along Lake 5 and Lake 11 we-t hank - Lake 5 Lake 11 Lake 6 Lake 10 x. Sedges in Lakes: No issues observed. Inframark Monthly Management Report 1611A2 Agenda Page104 xi. Spatterdock/Lily Pads in Lakes: Noted in Lake 3 but appeared to have been treated. Lake 3 xii. Torpedo Grass in Lakes' In small amounts around lakes 4, 5, 8, 9, 11, 14, 16, 19, 20, 26, and 30A & B. Lake 8 Lake 16 xilt. Chara noted in Lake 19 4� Lake 19 e. Trash in Lakes, Debris noted in Lakes 14, 18, 24, and 30A Inframark Monthly Management Report 4 1611AZ Agenda Page 105 Lake 14 (plastic bag) Lake 30A (palm frond) f. Bulkheads: No issues noted g. Clippings in Lakes: No issues noted 2. Lake Bank Erosion a Lake 12: Erosion alo Lake 18 (plastic bag) east side of lake, exposed pipes Inframark Monthly Management Report 1611A2 Agenda Page106 b. Lake 16 Erosion along western bank near 10385 Heritage Bay Blvd mol..fi.. .. c. Lake 13 Erosion causing bank to slide and expi d. Lake 22, Erosion by spillway exposing underlayment Inframark Monthly Management Report Next to splice box 1611A2 3 Agenda Page107 Storm Drainage System a. Control Structures: i. Basin 1: Control Structure 1-3/1-10 was not flowing. il. Basin 2- Control Structure 1-6/1-20 was not flowing. Control Structure 1-12/1-20 was not flowing. iii. Basin 3: Control Structure 1-251-30 was not flowing. iv. Basin 4 & 5: Control Structure 1-28/1-30 was not flowing. Structure L29/1-30 was not flowing. v. Basin 6- Control Structure 1-27/1-30 was not flowing. Control Structure L30/C00O3 was not flowing. Control Structure L30/C00O2 was not flowing. Q Drains: No issues noted. Roadway Catch Basins No issues observed. ca e. Inter-Connect/Drain Pipes: No issues observed f. Illicit Discharges` No issues observed. g. Lake Drainage Pipe-s No new issues observed still not set correctly. Inframark Monthly Management Report 7 ® Gambusia ® Gallinules ❑ Ibis ❑ Snakes Agenda Page108 4. Fisb/11Vildlife Observations-. ® Bass ® Bream ❑ Catfish ® Egrets ❑ Herons ❑ Coots ®Anhinga ❑ Cormorant ❑ Osprey ❑ Wood stork ❑ Otter ® Alligators ® Turtles ❑ Other: Turkey, Grey squirrel 2 5. Residential Complaints/Concerns: None reported or observed. 6. Non-CDD Issues: Fertilizer from golf course on pathways in several areas. Inframark Monthly Management Report i611A2 Agenda Page109 6INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES Heritage Bay CDD 02/24/20 — Field Management Report ITAG BAY r ^^ a, r t)a p'Y" CLUB www.inframarkims.com Inspected on: 02/20/20 by: Tim Hall & Tina Williams 1611A2 Agenda Page 110 1, Lake Management The water levels have held pretty steady this month with only a slight drop in levels. No flow issues with the storm water system were noted. None of the lake interconnects were flowing including the outfalls into the Cocohatchee Canal. Additional lake maintenance information is found below; all lake issues are low density unless otherwise noted. a. Algae on Lakes: Algae levels were low this month. Minor amounts of algae were noted on Lakes 1, 6, 9, and 29. It was mostly caught up in the littoral rings around the lakes. Lake 6 Lake 29 b. Littorals: i. Alligator Flag in Lakes: No issues noted. li. Phragmites in Littorals of Lake 30B. Grass to east of weir structure starting to degrade. Follow up treatment still needed to prevent torpedo grass. Inframark Monthly Management Report 1 1611A2, Agenda Page111 iii. Torpedo Grass in Littorals of Lake 3OB North Side: Torpedo grass treated but regenerating. M Weeds noted in rocks along lakes 20 and 30A Lake 20 d. Weeds: i. Alligator Weed in Lakes. No new issues observed. ii. Brazilian Pepper: No new issues observed. iii. Cattails in Lakes`. One cattail noted on east bank of Lake 5. 0 Lake 5 iv. Climbing Hemp Vine in Lakes No issues observed. v. Dollar Weed in Lakes: No issues observed. Lake 30B Inframark Monthly Management Report 2 1611A2 Agenda Page112 vi. Hydrilla in Lakes: Hydrilla noted in Lakes 28, and 29 vu Lake 28 Illinois Pond Weed in Lakes: Pond Weed still noted in many of the lakes but density is low in most. Observed in Lakes 5, 6, 8, 9, 10, 12, 14, 16, 18, 19, 20, 25, 30A and 3013. Lake 6 viii. Palms on Lake Banks: No issues noted. ix. in Lakes: Noted in Lake 6. Lake 6 Lake 30A Inframark Monthly Management Report 3 1611A2 Agenda Page113 x. Sedges in Lakes No issues observed. xi. Spatterdock/Lily Pads in Lakes. Noted in Lake 3 but much lower density after treatment. Lake 3 xii. Torpedo Grass in Lakes 28, and 30A. Lake 28 In small amounts around Lakes 1, 4, 5, 6, 8, 9, 10, 11, 12, 20, 26, xiii. Various Submerged weeds in Lakes: No issues noted e. Trash in Lakes: Debris noted in Lakes 14, 17, 21, and 30A Lake 14 (plastic bag) ,. Lake 30A Lake 21 (plastic bag) Inframark Monthly Management Report 4 1611A2 Agenda Page114 A � VI Lake 30A (palm frond) f. 'ulkheads: Weeds noted in Lake 19 bulkhead g. Clippings in LakeS No issues noted 2, Lake Bank Erosion a. Lake 4- Erosion over geotube associated with roof downspouts. Inframark Monthly Management Report 5 Agenda Page 115 b. Lake 11 Erosion causing bank to slide and exposing pipes. Some recent irrigation work noted. I -AL C. Lake 21: small eroded area noted on west bank d. i - I— ,,-., - -- - yment Inframark Monthly Management Report 6 1611A2 Agenda Page116 3. Storm Drainage System a. Control Structures: i. Basin 1° Control Structure 1-3/1-10 was not flowing. ii. Basin 2 Control Structure 1-6/1-20 was not flowing. Control Structure 1-12/1-20 was not flowing. iii. Basin 3: Control Structure 1-251-30 was not flowing. iv. Basin 4 & 5- Control Structure 1-28/1-30 was not flowing. Structure 1-29/1-30 was not flowing. v. Basin 6 Control Structure 1-27/1-30 was not flowing. Control Structure L30/C00O3 was not flowing. Control Structure L30/C00O2 was not flowing. b. L.iai; One drain cover noted off of pipe by Lake 4 • ice"' ' 40 x to c. Roadway Catch Basins: No issues observed. d. Catch Basins: No issues observed. e. Inter-Connect/Drain Pipes No issues observed f. Illicit Discharges' No issues observed. g. Lake Drainage Pipes No new issues observed Inframark Monthly Management Report 7 1611A2 Agenda Page117 4. Fish/Wildlife Observations ® Bass ® Bream ❑ Catfish ® Gambusia ® Egrets ❑ Herons ❑ Coots ® Gallinules ®Anhinga ❑ Cormorant ❑ Osprey ❑ Ibis ❑ Wood stork ❑ Otter ® Alligators ❑ Snakes ® Turtles ❑ Other: Turkey, 5. Residential Complaints/Concerns: None reported or observed. 6. Non-CDD Issues: No issues observed. Inframark Monthly Management Report 8 1611A2 Agenda Page119 MANAGEMENT SERVICES MASTER AGREEMENT This Management Services Master Agreement (the "Agreement") is made this 30' day of January 2020. ("Commencement Date"), between: 1) HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT, a Community Development District with its principal place of business at 210 North University Parkway, Suite 702, Coral Springs, Florida 33071. (hereinafter the "District"); and 2) INFRAMARK, LLC, a Texas limited liability company registered in Florida, with its principal place of business at 2002 West Grand Parkway North, Suite 100, Katy, Texas 77449 (hereinafter the "Service Company") BACKGROUND The District desires to procure management services required for the District as set forth in Schedule A attached to this Agreement ("Services") and the Service Company desires to provide said operations and maintenance services to the District. In consideration of the mutual promises in this Agreement, the parties agree as follows: 1) TERM AND TERMINATION 1.1 The term of this Agreement shall be an evergreen contract with no termination date. The agreement may be terminated for any reason (by either party), in writing by certified mail return receipt requested, sixty (60) days prior to the renewal date. The Agreement may also be terminated as set forth in Sections 1.2 and 1.3. 1.2 The failure of either party to comply with the terms of this Agreement shall constitute a default. Upon default by one party, the other party shall send written Notice of Termination. Such notice shall clearly specify the nature of the default and provide the defaulting party forty-five (45) days to cure the default. If the default is capable of being cured within forty- f►ve (45) days, but is not cured, the Agreement shall terminate at midnight of the forty-fifth (45th) day following receipt of the Notice. In the case of default that cannot be cured within forty- f►ve (45) days, this Agreement shall not terminate so long as the defaulting party has given written notice of the extension to the other party and the defaulting party has commenced and is diligently pursuing a cure. 1.3 This Agreement may be terminated upon the dissolution or court -declared invalidity of the District. 1.4 Upon termination, the Service Company shall be paid in full for all services rendered and reimbursed for all reasonable costs and/or expenses incurred on behalf of the District through the date of termination. 1.5 If District incurs costs for damages due to a default of the Service Company that results in termination of this Agreement, District may deduct such costs or damages from the final payment due to Service Company. Such deduction will not exceed the final payment owed to Service Company and will constitute full and final settlement between District and Service Company for all claims against Service Company by District and a release by District of any and all further claims against Service Company. 1.6 The Service Company may, at its discretion, suspend service immediately should the District fail to make payments in a timely manner, until such time as the account is made current. 2) SERVICE COMPANY'S SERVICES 2.1. Service Company shall provide the services as set forth in Schedule A attached to this Agreement (the "Services"). 2.2. The District is an established and previously operating entity on the date of this Agreement and the parties acknowledge that the District previously made available to the Service Company the following records: 2.2.1. All financial books and records of the District; 2.2.2. All bank statements of all accounts of the District; 2.2.3. Copies of all contracts and agreements to which District is a party; 2.2.4. Copies of all minutes, resolutions and other official actions of the District; and 2.2.5. Copies of recorded Covenants and Restrictions, Articles of Incorporation, by-laws, any amendments thereto, and plats (to include addresses). It is agreed between the District and the Service Company that the Service Company shall have no liability for any errors contained in the above -referenced documents, and shall have no liability for errors which may result from the use of the above - referenced documents should errors be contained therein. 2.3. Service Company may offer and/or District may request, that additional services be provided under this Agreement. If the Service Company and the District agree upon a change in the scope of services to be provided under this Agreement, such agreement as well as the change in compensation, if any, shall be agreed to in writing by both Parties and will be invoiced in accordance with this Agreement. Page 1 1611A2 2.4. In performing the services, Service Company may rely on information supplied by the District and Service Company shall not be required to independently verify the accuracy and completeness of such information. In addition, although the Service Company may participate in the accumulation of information developed by others necessary for use in documents required by the District, Service Company is not responsible for verifying the accuracy of such information. 2.5. Nothing in this Agreement shall prohibit the Service Company from (a) performing water and wastewater utility management, customer services, utility billing, and operation and maintenance services for the District under a separate agreement; and (b) providing for the benefit of any other district services like the services provided to District. District hereby waives any and all conflicts of interest or potential conflicts of interest, it being specifically agreed to and understood that Service Company's provision of such services to the District or to any other district shall not constitute a conflict of interest under this Agreement. 2.6. Even though Service Company's employees may include licensed attorneys and engineers, the District acknowledges that Service Company is not performing in the capacity of a law firm or an engineering firm when providing services under this Agreement. Service Company may offer general interpretation of documents, but legal opinions are obtainable only from the District's legal counsel. 2.7. Service Company shall provide the Services in a professional and workmanlike manner, and in accordance with generally accepted industry practices. THE SERVICE COMPANY EXPRESSLY DISCLAIMS ALL OTHER EXPRESS AND IMPLIED WARRANTIES UNDER LAW. 2.8. If the scope of services requires the Service Company to administer or supervise the District's personnel, the Service Company shall not be responsible for any damages, losses, settlement payments deficiencies, liabilities, costs and expenses resulting from the failure of the District's employees to follow the instructions of the Service Company. 3) DISTRICT OBLIGATIONS 3.1. District shall: 3.1.1. Perform all duties and discharge all responsibilities and obligations not expressly assumed by the Service Company pursuant to the terms of this Agreement; 3.1.2. Obtain and maintain all state, federal, and local permits and licenses required; 3.13. Comply with applicable law relating to the management of the District to the extent that the responsibility of complying with those laws is not specifically assumed by the Service Company under this Agreement (the Service Company shall not be responsible for the District's failure to comply with any provision of applicable law that is not otherwise specifically assumed by the Service Company hereunder); and Agenda Page120 3.2 The Service Company shall have no liability for vendor late charges if the late charges are not the result of the Service Company's fault or negligence. 3.3 The District represents and warrants that: 3.3.1 It is duly incorporated, validly existing, and in good standing under the laws of its state; 3.3.2. It has all requisite power, financial capacity, and authority to execute, deliver, and perform its obligations under this Agreement; 3.3.3. The execution, delivery, and performance of this Agreement has been duly and validly authorized by it by all necessary action, and this Agreement constitutes the legal, valid, and binding agreement of it and is enforceable against it in accordance with its terms; 3.3.4. It shall comply with all applicable federal, state, local, or other laws and regulations applicable to the performance by it of its obligations under this Agreement and shall obtain all applicable permits and licenses required of it in connection with its obligations under this Agreement; 3.3.5. There is no outstanding litigation, arbitrated matter or other dispute to which it is a party which, if decided unfavorably to it, would reasonably be expected to have a potential or actual material adverse effect on its ability to fulfill its obligations under this Agreement; and 3.4 The District shall operate as a body, dictated by the District legal documents and applicable laws. Authority lies in a majority vote of the Supervisors, and no Director shall act independently unless authorized by a Board Resolution that empowers him to make specific decisions independently or spend funds within a specified dollar range. District shall also appoint a liaison to communicate Board decisions to Service Company. If no liaison is named, it shall be the Chairman. The District acknowledges and agrees that in the course of providing the Services, it may be necessary for Service Company to use District computer systems, data systems, or networks, or to meet District residents' personal information. District shall notify Service Company of any protocols for said systems and information, and Service Company shall follow all such protocols as provided and shall not be liable for the loss or compromise of District systems or information. If no protocols are provided, then Service Company shall treat such systems and information with the same degree of care and confidentiality as it treats its own systems and information, but no less than a reasonable degree of care. Notwithstanding anything in this Agreement to the contrary, Service Company is not liable for any liabilities, losses, damages, expenses, fines, or penalties incurred by the District or any third party as a result of a data security breach or other cyber security breach to the District's computer systems, operating systems, and all other technological or information systems related to the Services provided hereunder, except to the extent such liability, loss, damage, expense, fine, or penalty is the direct result Service Company's negligence or willful misconduct. Page 2 i611A2 4) FEES AND PAYMENT The District shall pay Operator the Annual Base Fee as set out in Schedule B. The Annual Base Fee for the first year of the Agreement the fee be will be $68,300 (through September 2020). At the beginning of the new fiscal year (October 1, 2020 the management fee will be increased by 3% beyond the current fee to $70,349). Changes to the fees can be made by mutual agreement of both parties and as part of the adoption of the annual budget. 4.1. The District shall pay the Annual Base Fee in equal monthly installments. The District shall pay the Service Company any related expenses as set forth in Schedule B's Miscellaneous Schedule of Charges. The Base Fee shall be due, in advance, on the first of the month during which the Services will be rendered. All other payments shall be due within thirty (30) days of the date of invoice. Disputes with invoices are waived if not raised within ten (10) days of invoice date. 4.2. Additional services not described on Schedule A which are rendered by the Service Company for or on behalf of the District, with the District's prior written consent, including, but not limited to, preparation of special schedules in assisting auditors, preparation for lawsuits or court appearances, and/or the coordination of insurance claims, major construction projects, or emergency repairs due to acts of God, when requested by the District, will be billed at the rate of $100.00 per hour or as otherwise agreed by Service Company, to be paid by the District upon receipt of statement. The billing and/or supervision of construction for restoration due to insurance claims or special construction projects shall be billed as a part of the claim at the rate of fifteen percent (15%) of the actual cost of new construction or reconstruction if so requested and approved by the Board of Supervisors. Should Service Company not have expertise in an area, an experienced contractor, approved by the Board, will be consulted, and District will be billed at the rate of $100.00 per hour for any coordination or liaison activities with the contractor. For additional services, travel will be billed for all such services at the rate of $100 an hour. 4.3. In the event of emergency repairs, Service Company is authorized to dispatch the vendor, without liability to the Service Company, to take whatever corrective action is necessary to repair the problem. The District will be notified immediately that such emergency action was taken. 4.4. The District shall reimburse the Service Company for all reasonable costs or expenses incurred by the Service Company as provided for in the "Miscellaneous Schedule of Charges" attached to the Agreement and incorporated herein by reference, or with the written consent of the District, in and directly attributable to its fulfilling its duties under this Agreement, including, but not limited to, postage costs, supplies costs and costs to reproduce documents. Such costs and expenses are payable by the District to the Service Company. The District shall pay all reasonable legal fees and expenses should it become necessary for the Service Company to seek legal assistance to recover any balance owed by the District under this Agreement. Agenda Page121 4.5. The Service Company reserves the right to modify, with thirty (30) days' written notice, any of the applicable fees listed in the "Miscellaneous Schedule of Charges", attached to the Agreement, to bring them in line with current business practice. The Board shall consider such increases upon notice and documentation of the reason for the increase. The Board shall not unreasonably delay or withhold approval. Should the Board reject an increase, the Service Company shall have the option to terminate the Agreement upon sixty (60) days' notice to the District. 4.6. For each fiscal year of the District, the compensation payable to the Service Company under the terms and conditions of this Agreement shall be in an amount approved by the District in its final fiscal year budget. Each fiscal year the District will consider price adjustments to compensate for market conditions and the anticipated type and amount of work to be performed by the Service Company during the upcoming fiscal year of the District. In no event shall the compensation payable to the Service Company be reduced, unless agreed to by the District and Service Company, in writing. 4.7. If the fiscal year budget is not approved prior to the first day of the fiscal year, the Service Company's compensation under this Agreement will continue at the rate currently in effect at the time of the renewal. The subsequent approval of the budget will result in a retroactive fee adjustment, which will be invoiced in the first month following approval of the budget. 4.8. Upon receipt of a ten (10) day written notice of a late payment, any and all late payments due to either party from the other shall accrue interest at a rate of one and one-half percent (1 ''/z%) per month from the original due date and until payment is received, unless waived by agreement. 5) INDEMNIFICATION AND LIMITATION 5.1. DISTRICT AGREES TO, SUBJECT TO THE LIMITATION OF LIABILITY DESCRIBED HEREIN, INDEMNIFY, DEFEND AND HOLD THE SERVICE COMPANY AND ITS SUPERVISORS, OFFICERS, MANAGERS, AGENTS AND EMPLOYEES HARMLESS FROM ANY AND ALL LIABILITY, CLAIMS, ACTIONS, SUITS OR DEMANDS BY ANY THIRD PARTY FOR INJURIES OR DAMAGE OF ANY NATURE, ARISING OUT OF, OR IN CONNECTION WITH DISTRICT, INCLUDING LITIGATION OR ANY APPELLATE PROCEEDINGS WITH RESPECT THERETO, TO THE EXTENT SUCH LIABILITY, CLAIMS, ACTIONS, SUITS OR DEMANDS RESULTED FROM THE DISTRICT'S INTENTIONAL OR GROSS NEGLIGENT ACTS OR OMISSIONS. 5.2. SERVICE COMPANY AGREES TO, SUBJECT TO THE LIMITATION OF LIABILITY DESCRIBED HEREIN, INDEMNIFY, DEFEND AND HOLD THE DISTRICT AND ITS SUPERVISORS, OFFICERS, MANAGERS, AGENTS AND EMPLOYEES HARMLESS FROM ANY AND ALL LIABILITY, CLAIMS, ACTIONS, SUITS OR DEMANDS BY ANY THIRD PARTY FOR INJURIES OR DAMAGE OF ANY NATURE, ARISING OUT OF, OR IN CONNECTION Page 3 1611 AB WITH, THE WORK TO BE PERFORMED BY SERVICE COMPANY, INCLUDING LITIGATION OR ANY APPELLATE PROCEEDINGS WITH RESPECT THERETO, TO THE EXTENT SUCH LIABILITY, CLAIMS, ACTIONS, SUITS OR DEMANDS RESULTED FROM THE SERVICE COMPANY'S INTENTIONAL OR GROSS NEGLIGENT ACTS OR OMISSIONS. 5.3. EITHER PARTY'S TOTAL LIABILITY FOR ANY ACTION OR BREACH OF THIS AGREEMENT SHALL BE LIMITED TO THE AMOUNTS OF INSURANCE CONTRACTUALLY REQUIRED HEREUNDER AND THE AMOUNTS ACTUALLY PAID UNDER THE REQUIRED INSURANCE POLICIES OR, FOR ALL OTHER CLAIMS OTHER THAN BREACH, AN AMOUNT EQUAL TO TWICE THE COMPENSATION PAID IN THE YEAR THE DISPUTE AROSE. 5.4. NEITHER PARTY SHALL BE LIABLE, EITHER DIRECTLY OR AS AN INDEMNITOR, FOR THE OTHER'S SPECIAL, PUNITIVE, INDIRECT AND/OR CONSEQUENTIAL DAMAGES ATTRIBUTABLE TO LOSS OF USE, LOSS OF INCOME OR LOSS OF PROFIT, EVEN IF THE OTHER PARTY HAS BEEN FOREWARNED OF THE POSSIBILITY OF SUCH DAMAGES. 5.5. UNDER NO CIRCUMSTANCES SHALL SERVICE COMPANY BE RESPONSIBLE FOR ANY DAMAGES, LOSSES, SETTLEMENT, PAYMENT DEFICIENCIES, LIABILITIES, COSTS AND EXPENSES ARISING BECAUSE OF THE EXECUTION OR IMPLEMENTATION OF SPECIFIC INSTRUCTION OR DIRECTIONS PROVIDED BY THE DISTRICT OR ANY OF ITS DULY DESIGNATED AGENTS OR REPRESENTATIVES. 5.6. Service Company further agrees that nothing herein will constitute or be construed as a waiver of the Districts limitations on liability contained in Section 768.28, Florida Statutes, or other statute or law. Obligations under this section will include the payment of all settlements, judgments, damages, liquidated damages, penalties, forfeitures, back pay awards, court costs, arbitration and/or mediation costs, litigation expenses, attorney fees, and paralegal fees (incurred in court, out of court, on appeal, or in bankruptcy proceedings) as ordered. 5.7. Statements for attorney's fees and all legal expenses received by the Service Company shall be processed in the same manner as are all other debts and obligations of the District, except that the District shall promptly approve and sign checks to satisfy such statements. 5.8. All final, non -appealable judgments payable and enforceable against the Service Company for which the District is obligated to indemnify the Service Company shall be processed and satisfied by the District in the same manner as are all other debts and obligations of the District, except that the District shall promptly approve and sign checks to satisfy such judgments. 5.9. Although the Service Company shall be liable to the District for the actions of its subcontractors, the District shall Agenda Page 122 not hold the Service Company liable for any losses or damages arising out of or attributable to the acts or omissions of third parties that Service Company does not have a contractual relationship with to perform services for the District or in fulfillment of the services provided to the District, unless the Service Company failed to exercise reasonable care to select third parties competent to provide services. 5.10. The District shall not hold the Service Company liable for any loss of records to the extent arising out of or attributable to unforeseeable occurrences caused through no fault of the Service Company, including but not limited to fire, theft, vandalism, force of nature, or acts of God. 5.11. In the event that a party receives notice of or undertakes the defense or prosecution of any action, claim, suit, administrative or arbitration proceeding or investigation consistent with its indemnity obligations hereunder, such party shall give the other party prompt notice of such proceedings and shall inform the other party in advance of all hearings regarding such action, claim, suit, proceeding or investigation. 5.12. This indemnification shall not be construed as a waiver of the District's sovereign immunity under state law and is subject to the limitations set forth under state law. 6) INSURANCE 6.1. The Service Company shall provide and maintain the following levels of insurance coverage: 6.1.1. Commercial Crime/ Fidelity Insurance with a per loss limit of one million dollars ($1,000,000.00); 6.1.2. Professional Liability insurance with an aggregate limit of two million dollars ($2,000,000); 6.1.3. General Liability insurance with a per occurrence limit of one million dollars ($1,000,000); and 6.1.4. Workers compensation coverage as provided by and in the amounts specified by state law. 6.2. The District shall maintain in force a director's and officer's liability policy in an amount of not less than one million dollars ($1,000,000) in aggregate coverage and such policy shall name the Service Company as an additional insured. Additionally, the District shall maintain property and general liability insurance with appropriate coverage. 7) DISPUTES 7.1 In the event of any disputes, the parties shall first attempt to resolve the situation by good faith discussions which shall take place in a timely manner. If the dispute cannot be resolved within sixty (60) days, the parties shall mediate their dispute before a mediator acceptable to both parties, if they cannot agree, they shall ask the Director of the Federal Mediation and Conciliation Service to nominate a mediator. The parties shall bear their own costs of the mediation, but the parties shall share equally the costs of the mediator and the mediation Services. Page 4 1611A2 Agenda Page 123 7.2 If the parties are unable to resolve any disputes in accordance with the Section above, either party may request that such dispute be submitted for binding arbitration, which shall be governed by the rules of the American Arbitration District or such other rules as the parties may agree. The parties agree that any judgment issued as a result of arbitration may be entered in the court having jurisdiction thereof. The parties agree that arbitration shall be the exclusive means to settle any dispute, controversy or claim arising out of this Agreement. The parties agree that any judgment issued as a result of arbitration may be entered in the court having jurisdiction thereof. Any mediation or arbitration shall be held in a mutually agreeable location within the County in which the District is located. 7.3 ALL CLAIMS MUST BE BROUGHT WITHIN ONE (1) YEAR OF THE DATE THE CLAIMING PARTY KNEW OR SHOULD HAVE REASONABLY KNOWN OF SAID CLAIM. INVOICES ALREADY PAID CANNOT BE DISPUTED FOR ANY REASON BEYOND THE DATE OF THE NEXT BOARD MEETING. 8) FORCE MAJEURE A party's performance of any obligation under this Agreement (except for payment obligations) shall be excused if, and to the extent that, the party is unable to perform because of any event of Force Majeure. The party unable to perform shall be required to resume performance of its obligations under this Agreement as soon as reasonably practicable following the termination off the event or because that excused performance hereunder. Force Majeure is defined as any act, event or condition to the extent that it adversely impacts the cost of performance of, or adversely affects the ability of, or either party to perform any obligation under this Agreement (except for payment obligations) if such act, event or condition, in light of any circumstances that should have been known or reasonably believed to have existed at the time, is beyond the reasonable control and is not a result of the willful or negligent act, error, omission or failure to exercise reasonable diligence on the part of the party relying thereon. 9) PUBLIC RECORDS 9.1 The Service Company Manager will be the public records custodian for the District ("Manager"). In connection with its services to District, the Manager agrees to fully comply with the provisions of Section 119.0701, Florida Statutes pertaining to Florida's Public Records Law. Said compliance will include the Manager taking appropriate and necessary steps to comply with the provisions of Section 119.0701(2)(b), Florida Statutes including, without limitation, the following: 9.1.1. The Manager shall keep and maintain public records required by the District to perform the services hereunder. 9.1.2. Upon a request for public records received by the District, the Manager shall provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or otherwise provided by law. 9.1.3 The Manager shall ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the agreement term and following completion of this Agreement if the Manager does not transfer the records to the District. 9.1.4 Upon completion of this Agreement, the Manager shall transfer, at no cost, to the District all public records in possession of the Manager consistent with Florida law. All records stored electronically by the Manager must be provided to the District, upon request from the District's custodian of public records, in a format that is compatible with the information technology systems of the District. 9.1.5 The District shall make all determinations as to what constitutes confidential or exempt public records. 9.1.6 Service Company shall follow the requirements of the Florida Records Retention Act and destroy all records in accordance with the requirements of the law. 9.1.7 Failure of the Manager to comply with Section 119.0701, Florida Statutes may subject the Manager to penalties under Section 119.10, Florida Statutes. Further, in the event the Manager fails to comply with this Section or Section 119.0701, Florida Statutes, the District shall be entitled to all remedies at law or in equity. The following statement is required to be included in this Agreement pursuant to Section 119.0701(2), Florida Statutes: IF THE MANAGER HAS QUESTIONS REGARDING THE APPLICATION CHAPTER 119, FLORIDA STATUTES, TO THE MANAGER'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT SANDRA DEMARCO C/O INFRAMARK, LLC, TELEPHONE: (954) 603-0033, EMAIL: SANDRA.DEMARCOnINFRAMARK.0 OM, AND MAILING ADDRESS: 210 N. UNIVERSITY DRIVE, SUITE 702, CORAL SPRINGS, FL 33071. 10) MISCELLANEOUS 10.1. Where agreement, approval, acceptance, consent or similar action by either party hereto is required by any provision of this Agreement, such action shall not be unreasonably delayed or withheld. Each party will cooperate with the other by, among other things, making available, as reasonably requested by the other, management or board decisions, information, approvals, and acceptances in order that each party Page 5 1611A2 may properly accomplish its obligations and responsibilities hereunder. Should a party withhold such cooperation as detailed in this Section, the other party shall not be liable for late fees, fines, or other damages or delay as a result. 10.2. The headings and titles to the sections of this Agreement are inserted for convenience only and shall not be deemed a part hereof or affect the construction or interpretation of any provision. 10.3. No remedy herein conferred upon any party is intended to be exclusive of any other remedy and each such remedy shall be cumulative and shall be in addition to every other remedy now or hereafter existing at law or in equity or by statute or otherwise, including injunctive relief. 10.4. If any provision of this Agreement or application thereof to anyone or under any circumstances is adjudicated to be invalid or unenforceable in any jurisdiction, such invalidity or unenforceability shall not affect any other provision or application of this Agreement which can be given effect without the invalid or unenforceable provision or application and shall not invalidate or render unenforceable such provision or application in any other jurisdiction. 10.5. This Agreement shall be construed without regard to the party that drafted it. Any ambiguity shall not be interpreted against either party and shall, instead, be resolved in accordance with other applicable rules concerning the interpretation of contracts. 10.6. This Agreement contains the entire agreement between District and Service Company and supersedes all prior or contemporaneous communications, representations, understandings or agreements that are not consistent with any material provision of this Agreement. 10.7. The parties may only modify this Agreement by a written amendment signed by both parties. 10.8. The failure on the part of either party to enforce its rights as to any provision of this Agreement shall not be construed as a waiver of its rights to enforce such provisions in the future. 10.9. In the event of termination, cancellation or failure to renew, District agrees, for a period of twelve (12) months from the date of termination, not to engage or attempt to engage the services of anyone who is employed by Service Company (or was employed by Service Company at any time within one (1) year prior to the date of termination) for the performance of identical or similar services. 10.10. This Agreement shall be binding upon the successors and assigns of each of the parties. This Agreement shall not be assigned by either party without the prior written consent of the other party unless such assignment shall be to a parent, subsidiary, affiliate, or successor of either Party. When written consent of a party is required, such consent shall not be unreasonably withheld. 10.11. This Agreement shall be construed under and in accordance with the laws of the State of Florida, and all obligations of the parties created hereunder are enforceable in Agenda Page124 the federal or state court having appropriate jurisdiction thereof. 10.12. Pursuant to Section 287.135, Florida Statutes, Service Company represents that in entering into this Agreement, the Service has not been designated as a "scrutinized company" under the statute and, in the event that the Service Company is designated as a "scrutinized company", the Service Company will immediately notify the District whereupon this Agreement may be terminated by the District. 10.13. Section 287.133, Florida Statutes, provides that a person or affiliate, as defined in that Section, who has been placed on the convicted vendor list following a conviction for a public entity crime may not submit a bid on a contract to provide any goods or services to a public entity, may not submit a bid on a contract with a public entity for the construction or repair of a public building or a public work, may not submit bids on leases of real property to a public entity, may not be awarded or perform work as a contractor, supplier, subcontractor, or consultant under a contract with any public entity, and may not transact business with any public entity in excess of the threshold amount provided in F.S. 287.017 for CATEGORY TWO ($25,000) for a period of 36 months from the date of being placed on the convicted vendor list. Any such person or affiliate convicted of a public entity crime shall provide written notice of such conviction to the District within 30 days after the date of such conviction. Service Company warrants that it follows these terms as well as any subcontractor hired to perform under this Agreement. 10.14. All notices will be in writing and shall be deemed given when mailed by first class mail or delivered in person. Notices required to be given to the parties by each other will be addressed to: To Service Company: Inframark, LLC 2002 West Grand Parkway North, Suite 100 Katy, Texas 77449 ATTN: Chris Tarase, Vice President With a copy to: Inframark, LLC 220 Gibraltar Road, Suite 200 Horsham, PA 19044 ATTN: Legal Department To District: 210 N. UNIVERSITY DRIVE, SUITE 702, CORAL SPRINGS, FL 33071. ATTN: Edwin Hubbard, Chairman With copy to: Gregory L. Urbancic Attorney at Law Coleman, Yovanovich & Koester, P.A. The Northern Trust Building Page 6 1611AZ Agenda Page125 4001 Tamiami Trail North, Suite 300 Agreement are the property of District. Naples, Florida 34103 P: 239.435.3535 1 F: 239.435.1218 10.16. This Agreement may be executed in more than one gurbancic6akyklawfirm.com counterpart, each of which shall be deemed an original. 10.15. All records compiled by Service Company with information and material gathered when performing this IN WITNESS WHEREOF, the parties have duly executed this Agreement effective as of the date at the top of this Agreement. INFRAMAIM LLC By: Chris Tarase Title: Vice President Date: HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT By: Ed Hubbard Title: Chairman Date: Page 7 Agenda �,g§l26 I ' ` Schedule A Scope of Services The Service Company shall provide the following services to, for, and on behalf of the District: A- FINANCIAL ACCOUNTING SERVICES 1- Prepare the District's budget at the District's direction. 2- Implement the District's budget directives. 3- Prepare of monthly financial reports for the regular District meetings. 4- Submit preliminary budget to the District as required under applicable law or District policy. 5- Modify preliminary budget for consideration by the District at the District's advertised Public Hearing. 6- Coordinate budget preparation with District's Board, Engineer, and Attorney. 7- Prepare budget resolution approving the District's budget and authorization to set public hearing. 8- Prepare budget and assessment resolutions as required by applicable law. 9- Prepare annual financial report for units of local government. 10- Prepare of Public Depositor's Report and distribution to State Treasurer. 11- Provide all required annual disclosure information to the local government in the County in which the District resides 12- Coordinate and distribute Annual Public Facilities Report and distribute to appropriate agencies. 13- Prepare of all required schedules for year-end audit. 14- Oversee capital and general fund accounts. 15- Prepare required investment policies and procedures at the District's direction. 16- Administer purchase order system, periodic payment of invoices. 17- Coordinate tax collection and miscellaneous receivables. 18- Establish Government Fund Accounting System in accordance with the Uniform Accounting System prescribed by Department of Banking and Finance for Government Accounting, Generally Accepted Accounting Principles (GAAP) and Government Accounting Standards Board (GASB). Page 8 1611A2 Agenda Page127 19- Prepare and coordinate applications for federal ID numbers and tax exemption certificates. B- MANAGEMENT AND RECORDING SERVICES 1- Attend up to seven meetings of the District Board of Supervisors and provide meaningful dialogue on the issues before the District Board of Supervisors for action. 2- Record all meetings of the District. 3- Organize, conduct, and provide minutes for all meetings of the District. This includes, but is not limited to, scheduling meetings, providing agenda packages and meeting materials in the form requested by the Board of Supervisors, and publishing Board meeting, public hearing notices, and landowner election notices as directed by the District; for avoidance of doubt, the Service Company does not provide any legal advice and does not make any recommendations as to how to apply with applicable laws. 4- Consult with the Board of Supervisors and its designated representatives, and when necessary, organize such meetings, discussions, project site visits, workshops, and hearings as may pertain to the administration and accomplishment of the various projects and services provided by the District. 5- Identify significant policies, including analysis of policy implementation with administrative and financial impact statement and effect on the District. 6- Provide Oath of Office and Notary Public for all newly elected members of the District Board of Supervisors. 7- Prepare agenda for budget hearings. 8- Prepare of all the District's Board of Supervisor agendas and coordination of receipt of sufficient material for the District's Board of Supervisors to make informed policy decisions. 9- Prepare and advertise all notices of meetings as required. 10- Maintain the District's seal. 11- Act as the primary point of contact for District -related matters 12- Ensure all required procedures for the District are properly followed and executed, including provision of required compliance and disclosure information to local governments; Service Company shall work with the District as need be to ensure all required procedures are properly followed and executed. 13- Solicit bids for the District's contract services for the District's approval and serve as a liaison between the District and contractors to observe the monthly performance of the work of companies supplying the services related to the operation and maintenance of the District's public infrastructure Page 9 Agenda Page 128 14- Make recommendations and assist in matters relating to solicitation, approval, rejection, amendment, renewal, and cancellation of contracts for services to the District. In advance of expiration of contracts, the Service Company shall advise the District as to need for renewal or additional procurement activities and implement same. The Service Company shall work with the District's attorney and engineer in fulfilling these requirements. The Service Company's project management (the onsite management of specific large maintenance and/or capital projects) will require an additional project management fee. The Board of Supervisors must approve any project management projects to be undertaken by the Manager prior to the work beginning. The Manager will present any and all such projects to the Board for their approval (prior to the commencement of any such work) and provide an estimated number of anticipated hours the project will involve. The Manager will keep the Board of Supervisors informed of the progress on any such projects and will provide monthly updates at each Board meeting and/or by email. If the number of hours required to complete any such projects is to exceed the estimated number of hours approved by the Board, the Manager will present this information, with an updated estimated on the number of project hours required at the next available Board meeting. All hourly project management billings will be billed on a monthly basis as part of the monthly Manager invoice. 15- Coordinate and provide contract administration for any services provided to the District by outside vendors. Contract administration will not require any "project management" (i.e. oversight of construction and/or engineering work that may require professional certifications or other expertise that the Service Company's personnel may not possess). 16- If required, provide day-to-day management of in-house operations by performing the following: a- Prepare and implement operating schedules. b- Prepare and implement operating policies. c- Interface with Residents to insure anticipated levels of service are being met. d- Implement internal purchasing policies. e- Prepare and bid services and commodities as necessary. f- Coordinate with the District's residents to determine the services and levels of service to be provided as part of the District's budget preparations. 17- Preparation of Specifications and coordination for insurance and independent auditor services. 18- Provide a monthly field inspection of the community and provide the report to the District. 19- Responding to any community complaints or requests for service from residents. C- SPECIAL ASSESSMENT SERVICES Page 10 Agendla61 I A 2 1- Prepare assessment resolution levying the assessments on the property in the District and prepare assessment rolls. 2- Prepare and maintain a property database by using information obtained by local Property Appraiser's secured roll. 3- Review and compare information received from the Property Appraiser to prior years' rolls, to ensure that the District rolls are in compliance with the law and that the Service Company has obtained all the pertinent information to prepare accurate assessments. 4- Periodically update the database for all activity such as transfer of title, payment of annual assessment, prepayment of principal. 5- Act as the primary contact to answer property owner questions regarding special assessments, tax bills, etc. and provide pay off information upon request to property owner. 6- Upon adoption of the budget and assessments, coordinate with the office of the Property Appraiser and Tax Collector to ensure correct application of assessments and receipt of District funds. 7- Act as primary contact to answer property owners' questions regarding the Capital Assessment. D- FIELD MANAGEMENT SERVICES a. Service Company shall provide the following field management services with a professional assigned with exceptional communication skills and job knowledge to manage and maintain all District owned assets. The services will include monthly inspections and be on site as needed to monitor contractor performance which includes but is not limited to: storm water systems, ponds, wetlands, preserves, and similar District assets. In addition, Service Company's responsibilities will include identification of any problems or concerns that will need to be addressed if within the budget or be presented to the District if it isn't a budgeted item. C. Included in the scope of additional management services being proposed will be the following: i. On site as needed to insure all responsibilities are being addressed in a timely manner and reported monthly to the District; ii. Monthly inspections with results included in the monthly report submitted to the District; iii. Attend any meetings requested as needed; iv. Oversee/coordinate any complaint response to concerns from residents or community leaders; v. Check for invasive plants along lake banks and other designated areas; Page 11 161 1AZ Agenda Page 130 vi. Inspect ponds on a monthly basis; vii. Inspect storm water drainage structures; viii. Perform contract management/monitoring for contractors conducting work for the District; ix. Assist in the preparation of bid packages for required work in the District; x. Follow up on District identified concerns such as wildlife issues and exotic plant intrusion; xi. Customer relations, working with staff will respond to any community complaints or requests for service from residents and Supervisors; xii. On -site inspections and vendor meetings as needed; xiii. Preconstruction meetings with contractors when required; xiv. After monthly inspections a report is given to the Board of Supervisors (BOS), and issues identified will be addressed immediately; xv. All bid invitations will be sent out by the Service Company to pre -qualified contractors, and quotes will be compared, reviewed and awarded by the BOS; xvi. Other needs not specifically mentioned in field services will be addressed as identified; Page 12 Schedule B Rate Schedule IW.110elll:11alAVyasyD10 Agenda Page 131 I District Management Fee $46,270 Dissemination Agent Fee $ 1,500 Special Assessment Services $ 6,600 Website Services $ 1,100 Field Management Services $12,830 Total Annual Fees $ 68,300 II. MISCELLANEOUS SCHEDULE OF CHARGES Special Meetings - Beyond seven (7) annual meetings as defined in $750 dollars for additional Schedule A to this Agreement meetings beyond the 7 meetings. Special projects such as project management services and other $125.00 per hour specialized services not included in the scope of services will be billed at $125.00 per hour. Mail Distribution General Distribution- Includeslabel,folding, insertion of up to two items and $0.35 per piece delivery to the post office General Distribution - Additional inserts over two $0.03per additional page Labels $0.07each Certified Mail Current rate charged by postmaster plus handling charge of $5.00 Postage Current rate charged by postmaster (no add on Copies Black and white, single sided $0.18percopy,upto 100copies $0.10 per copy thereafter Color (single sided) $0.50 per copy Black and white, duplex (two-sided) $0.21 per duplex copy Special Services- incudes court appearances, performance oi tasks other than $125.00per hour contract schedule(s), requested attendance for special committee functions and research forspecial projects File Storage - Records preceding those included in base fee (current year records $15.00 per box per month plus two years previous) (Any boxes may be transferred to the District upon the request ofthe District) Notary service Included Estoppel letters for Sellers ofProperty-the Service Company will charge the seller Included directly at market rates Website services for compliance with Florida Statutes Chapter 189 are hapter 189 Included included, but not ADA compliance services. ADA compliance services can be Page 13 1611A2 Agenda Page132 provided at an additional cost. For the filing of any FEMA applications there will be a minimum charge of $750 per the development and $750 for the filing of any such application and the Manager will be paid $150 submission of a FEMA application an hour for all work associated with a FEMA project. The hourly billing will and $150 an hour for all work on a begin once an application for FEMA funds has been developed and submitted. FEMA project, with the billing to begin once an application has been evelo ed and submitted. Page 14 1611A Heritage B_ay Community Development District Inframark, Infrastructure Management Services 210 N. University Drive, Suite 702, Coral Springs, Florida 33071 Tel. (954) 603-0033 • Fax (954) 345-1292 DATE: June 16, 2020 Mr. Derrick Johnssen CLERK OF THE CIRCUIT COURT Finance Department Derek.johnssen@collierclerk.com FROM: Diane M. Manza Lead Recording Secretary RE: Minutes of the March 5, 2020 Meeting Approved at the May 7, 2020 Meeting Enclosed for your records is a copy of the minutes of the above referenced meeting of the Heritage Bay Community Development District, which are to be kept on file for public access. Encl: Cc: Mr. Gregory Urbancic gurbancic@cyklaw.com justin.fairclothAinframark.com 1611A2 MINUTES OF MEETING HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Heritage Bay Community Development District was held on Thursday, March 5, 2020 at 9:00 a.m. in the Heritage Bay Clubhouse, 10154 Heritage Bay Boulevard, Naples, Florida. Present and constituting a quorum were: Edwin Hubbard Chairman Dennis Gagne Assistant Secretary Donna Hunter Assistant Secretary Jack Arcurie Assistant Secretary Also present were: Justin Faircloth District Manager Albert Lopez CPH Stan Omland Quarry CDD Laura Severance Heritage Bay Umbrella Association Residents The following is a summary of the actions taken at the March S, 2020 Heritage Bay Community Development District's Board of Supervisors meeting. FIRST ORDER OF BUSINESS Call to Order Mr. Faircloth called the meeting to order and called the roll. A quorum was established. SECOND ORDER OF BUSINESS Approval of Agenda • Handouts from Cypress Earthworks and the revised proposal from Copeland Southern Enterprises, Inc. were distributed to the Board. Both are to be considered under item 8A. On MOTION by Ms. Hunter, seconded by Mr. Arcurie, with all in favor, the agenda was approved as amended. THIRD ORDER OF BUSINESS Public Comment on Agenda Items None. March 5, 2020 Heritage Bay CDD FOURTH ORDER OF BUSINESS Organizational Matters A. Consideration of Supervisor to Fill Unexpired Term of Office (Seat 5, Expires 11/2022) i. Allen Soucie Resume ii. Paul Shellberg Resume • A public interview was conducted with each of the candidates. On MOTION by Mr. Hubbard, seconded by Mr. Gagne, with all in favor, appointment of Mr. Allen Soucie to fill the remaining term of office for Seat 5 was approved. B. Oath of Office for Newly Appointed Supervisor • Mr. Faircloth being a Notary Public of the State of Florida administered the Oath of Office to Mr. Soucie. C. Designation of Officers (Resolution 2020-3) On MOTION by Mr. Arcurie, seconded by Ms. Hunter, with all in favor, Resolution 2020-03, designating Edwin Hubbard as Chairman, Dennis Gagne as Vice Chairman, Justin Faircloth as Secretary, Stephen Bloom as Treasurer, Alan Baldwin as Assistant Treasurer, and the remaining Supervisors as Assistant Secretaries was adopted. FIFTH ORDER OF BUSINESS Engineer's Report A. Project Summary i. Q.E. Open Items for Completion • Q.E. open items were discussed with the Board. ii. Clubhouse Dry Retention Modification Update • CPH and the Chairman updated the Board on the Clubhouse Dry Retention Modification. • As construction begins, the District will need to ensure silt fences are being installed and turbidity is not going into the lake. In addition, the filters will need to be maintained for oil and sediments. iii. CPH Geotube Recommendation Email February 23, 2020 • CPH reviewed their recommendations regarding the step erosion with the existing geotubes within the District. • CPH will provide details, which can be used with future repair projects. 2 March 5, 2020 1611A2 Heritage Bay CDD • The Board agreed to allow Copeland Southern Enterprises, Inc. to investigate the damaged drain line on Lake 4 and, if necessary, have it repaired as needed in conjunction with the Association. EIGHTH ORDER OF BUSINESS Old Business A. FY 2020 Lake Bank Erosion Restoration Proposals i. Quality Enterprises Email Proposal February 23, 2020 ii. Copeland Southern Enterprises Proposals iii. Cypress Earthworks and Copeland Southern Enterprises, Inc. Revised Proposals • Mr. Faircloth reviewed and discussed the proposals. Mr. Gagne MOVED to approve the revised proposal from Copeland Southern Enterprises, Inc. to complete lake bank repairs to Lakes 10, 17, 21, 22, 22, 24, and 30B at a cost of $107,550 and Ms. Hunter seconded the motion. • Further discussion ensued regarding the remaining bridge work and designation of funds. On VOICE Vote, with all in favor, the prior motion was approved. SIXTH ORDER OF BUSINESS Attorney's Report A. Resolution 2020-2 Establishing Policy and Procedure for Certain Maintenance or Repair Contracts • Mr. Faircloth discussed the purpose for developing Resolution 2020-2. On MOTION by Mr. Arcurie, seconded by Ms. Hunter, with all in favor, Resolution 2020-2, Establishing Policy and Procedure for Certain Maintenance or Repair contracts was adopted. SEVENTH ORDER OF BUSINESS • The reports were reviewed with the Board. NINTH ORDER OF BUSINESS None. Lake & Wetland Management Monthly Inspections and Service Reports New Business TENTH ORDER OF BUSINESS Manager's Report A. Approval of the Minutes of the January 30, 2020 Meeting W March 5, 2020 ib 1 i A2 Heritage Bay CDD • One correction was mentioned noting that Mrs. Arcurie did not make a motion at the last meeting and rather it should be listed as Mr. Arcurie. The change will be reflected on the amended minutes. On MOTION by Ms. Hunter, seconded by Mr. Arcurie, with all in favor, the Minutes of the January 30, 2020 Meeting were approved as amended. B. Acceptance of Financials • Mr. Faircloth reviewed the Financial Report for the period ending January 31, 2020 with the Board. Questions were asked and discussion ensued regarding Miscellaneous Revenues, the Umbrella Association, outstanding assessments and the construction balance. On MOTION by Mr. Gagne, seconded by Mr. Soucie, with all in favor, the January 31, 2020 Financial Statements were accepted. C. Discussion of Draft FY 2021 Budget • Mr. Faircloth reviewed the Draft FY 2021 Budget with the Board noting there are no planned increases to the residents and no major projects to consider. As discussed in contract discussions, there is a proposed three percent increase included for Inframark. • The Board requested Lakes & Ponds, R&MAquascaping be reduced from $8,500 to $3,500 and Lakes & Ponds, R&MLake Erosion be increased from $71,024 to $76,024. D. Field Manager's Reports • The Field Manager's Report for inspections conducted on January 28, 2020 and February 24, 2020 were reviewed. E. Updated Inframark Infrastructure Management Services Contract for Review and Approval • The Board tabled the updated Inframark contract discussion until the next meeting, as the Chairman continues to work with the Attorney on this item. F. Follow Up Items i. FEMA Update • The Board was updated on FEMA regarding the recent RFI on DAC items and the response from Senator Rubio's office. 0 11 ORD1 R M fit 1-,1\1 ti1 hut,►r�r„�r. None. 16 1 A 2 lltritakre ft.: , RIETOM. Retlue%ts, and U%% FI.f•• 111 ORDER OF HUS1NES;S ( hairman's Comments • N'Ir. Hubbard distuswd it homeowner's request it, extend their tx)c►I area and modit} the landscaping on the hernt t,, the cove on Lake 30A. Ile also discussed drainage projects by Usociations and a resident's request to install a generator. • The Board decided to cancel the meeting scheduled for April 2, 2020. The next meeting gill he held on May 7, 2020 and the Board plans to hold the Public hearing on August 6, 2020. I I 1111TEENTH ORDER OF BUSINESS Audience ( *omments • \tr. Oml,tncd thanked the Heritage [lay CDD and conttnentecd on Quam CDD matters. f 01 R TEE:N E 11 ORDER OF BUSINESS Adjournment There being no further busincsS, ()n 1 0TION by Mr. Hubbard, seconded by Mr. Arcurie, with all ill favor. the ► eeting was adjourned at 1 1:32 a.m. e__ .Nt Iin Fa:rcl,th I -A%% in I ILibbard `�c•� retar� Chairman 5 Naples Heritage Community Development District Board of Supervisors ❑ Kenneth R. Gaynor, Chairman ❑ Peter V. Ramundo, Vice Chairman ❑ Gerald G. James, Assistant Secretary ❑ Richard J. Leonhard, Assistant Secretary ❑ Tom Rutkowski, Assistant Secretary Meeting Agenda March 3, 2020 — 9:00 a.m. ❑ Justin Faircloth, District Manager ❑ Gregory L. Urbancic, District Counsel ❑ W. Terry Cole, District Engineer 1. Roll Call 2. Public Comment on Agenda Items 3. Approval of the Minutes of the January 7, 2020 Meeting 4. Old Business A. Master Association Club Expansion Update 5. New Business A. Distribution of the Proposed Fiscal Year 2021 Budget and Consideration of Resolution 2020-2 Approving the Budget and Setting the Public Hearing B. Power Installation Proposals i. Condee Cooling & Electric, Inc. ii. Bentley Electric Installation Agreement iii. Naples Heritage Golf & Country Club/Naples Heritage CDD Aeration Connection Agreement C. Solitude Proposal Aeration Install Lakes 2 & 8 6. Manager's Report A. Acceptance of Financial Statements B. Follow Up Items i. Motion to Surplus Fence Panels Before Disposal 7. Attorney's Report 8. Engineer's Report 9. Supervisors' Requests 10. Audience Comments 11. Adjournment Next Meeting Scheduled for April 7, 2020 District Office: Meeting Location: 210 N. University Drive, Suite 702 Naples Heritage Golf and Country Club Clubhouse Coral Springs, FL 33071 8150 Heritage Club Way 954-603-0033 Naples, FL jNapttS 4 tj*tjj NeWS PART OF THE USA TODAY NETWORK Published Daily Naples, FL 34110 Notice of Meetings Naples Heritage Community NAPLES HERITAGE COMM UNITY Development District 210 N UNIVERSITY DR 702 The Board of Supervisors of the Naples Heritage Community De- velopment District will hold thew meetings for Fiscal Year 2020 CORAL SPRINGS, FL 33071 at the Naples Heritage Golf and Country Club Clubhouse, 8150 Heritage Club Way. Naples, Florida at 9-00 a,m, as follows: Affidavit of Publication STATE OF WISCONSIN COUNTY OF BROWN Before the undersigned they serve as the authority, personally appeared said legal clerk who on oath says that helshe serves as Legal Clerk of the Naples Daily News, a daily newspaper published at Naples, in Collier County, Florida; distributed in Collier and Lee counties of Florida; that the attached copy of the advertising was published in said newspaper on dates listed. Affiant further says that the said Naples Daily News is a newspaper published at Naples, in said Collier County, Florida, and that the said newspaper has heretofore been continuously published in said Collier County, Florida; distributed in Collier and Lee counties of Florida, each day and has been entered as second class mail matter at the post office in Naples, in said Collier County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. Published: September 5, 2019 Subscribed a sworn to before on September 6, 2019 �1(ta(- tVl Ov<<,i21-cv-l'-.-) Notary, State of WI, County of Brown ' ARA MORIDI OCi i Nr,riary F'LJhIIC Stine of Wisconsin My commission expires August 6, 2021 Publication Cost: $280.00 Ad No.0003736719 Customer No: 1306647 PO 4: Meeting Notice November 5, 2019 (Election Day) January 7, 2020 March 3, 2020 April 7, 2020 May 5, 2020 Meetings may be continued to a date and time certain which will be announced at the meeting. There may be occasions when one or more Supervisors will participate by telephone. At the meeting location there will be present a speaker telephone so that any interested person can attend the meeting at the meeting location and be fully informed of the discussions taking place either in person or by telephone communication. Any person requiring special accommodations at these meetings because of a disability or physical impairment should contact the District Manager's Office at least forty-eight (48) hours prior to the meeting. If you are hearing or speech Impaired, please contact the Florida Rota Service by dialing 7-1.1, or 1-8DO-955. 8771 (TTY) / 1-800.955.8770 (Voice), lot aid in contacting the District Manager's Office. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the pro- ceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based. Justin Faircloth District Manager Sept 5, 2019 No. 3736719 f �7 �Y7�[fri OC�7.i�ij�ibl A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NAPLES HERITAGE 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 NAPLES HERITAGE 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 5, 2020 Hour: 9:00 a.m. Place: Naples Heritage Golf & Country Club Clubhouse 8150 Heritage Club Way Naples, Florida Notice of this public hearing shall be published in the manner prescribed in Florida Law. Adopted this 3rd day of March, 2020. Kenneth R. Gaynor Chairman J to Fa rclot ecretary 1611A� NAPLES HERITAGE Community Development District Annual Operating Budget Fiscal Year 2021 Version 2 - Approved Tentative Budget (Approved at the 03/03/20 Meeting) Prepared by 6INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES NAPLES HERITAGE Community Development District Table of Contents OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Budget Narrative...................................................................... Exhibit A - Allocation of Fund Balances ......................................... SUPPORTING BUDGET SCHEDULE 2020-2021 Comparison of Assessment Rates Page # 1-2 3-6 7 8 1611A3 NAPLES HERITAGE Community Development District Operating Budget Fiscal Year 2021 NAPLES HERITAGE Community Development District Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2021 Approved Tentative Budget ADOPTED ACTUAL ACTUAL BUDGET ACCOUNT DESCRIPTION FY 2018 FY 2019 FY 2020 ACTUAL PROJECTED TOTAL THRU FEB- PROJECTED JAN-2020 SEP-2020 FY 2020 ANNUAL BUDGET FY 2021 11611A3 General Fund REVENUES Interest - Investments $ 948 $ 1,157 $ 240 $ 261 $ 280 $ 541 $ 240 Interest - Tax Collector 3 51 - 53 - 53 - Special Assmnts- Tax Collector 79,900 99,875 119,851 109,418 10,433 119,851 119,851 Special Assmnts- Discounts (2,624) (3,564) (4,794) (4,241) (209) (4,450) (4,794) TOTAL REVENUES 78,227 97,519 115,297 105,491 10,504 115,995 115,297 EXPENDITURES Administrative P/R-Board of Supervisors 5,000 5,000 5,000 2,000 3,000 5,000 5,000 FICA Taxes 383 383 383 153 230 383 383 ProfServ-Engineering 6,095 - 2,000 - 2,000 2,000 2,000 ProfServ-Field Management 773 469 819 826 - 826 844 ProfServ-Legal Services 4,934 10,430 3,500 854 3,200 4,054 3,500 ProfServ-Mgmt Consulting Sery 21,309 21,948 22,605 7,535 15,070 22,605 23,283 P rofServ-P rope rty Appraiser 1,199 208 1,798 1,498 - 1,498 1,798 ProfServ-Web Site Maintenance 618 636 654 218 436 654 674 Auditing Services 2,800 2,900 3,000 - 3,000 3,000 3,000 Postage and Freight 1,061 1,327 750 251 600 851 750 Insurance - General Liability 8,101 7,747 8,522 7,747 - 7,747 7,747 Printing and Binding 807 1,167 900 - 800 800 900 Legal Advertising 2,175 1,967 2,400 280 2,000 2,280 2,400 Misc-Bank Charges 546 518 660 - 500 500 546 Misc-Assessmnt Collection Cost - 933 2,397 2,104 209 2,313 2,397 Misc-Contingency - - 376 - 376 376 376 Misc-Web Hosting 47 414 501 2,038 1,164 3,202 1,850 Office Expense 198 132 410 33 132 165 250 Annual District Filing Fee 175 175 175 175 - 175 175 Total Administrative 56,221 56,354 56,850 25,712 32,717 58,429 57,873 Annual Operating Budget Fiscal Year 2021 1 NAPLES HERITAGE Community Development District Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2021 Approved Tentative Budget ACCOUNT DESCRIPTION Field Contract -Fountain Contract -Aerator Maintenance Electricity -Aerator R&M -Fence Misc-Contingency Cap Outlay -Lake Aerators Total Field ADOPTED ACTUAL ACTUAL BUDGET FY 2018 FY 2019 FY 2020 ACTUAL PROJECTED TOTAL THRU FEB- PROJECTED JAN-2020 SEP-2020 FY 2020 ANNUAL BUDGET FY 2021 General Fund 711 716 358 537 895 716 - 904 2,350 382 1,968 2,350 2,350 2,006 3,512 3,360 1,604 3,440 5,044 5,340 - - 480 - 460 460 480 42,519 3,409 22,861 120 2,875 2,995 20,998 - 44,369 - - - - 44,525 52,905 29,767 2,464 9,280 11,744 29,884 Reserves Reserve - Fountains - 200 - - 200 Reserve - Roads and Lakes 8,135 28,480 22,000 22,000 27,340 Total Reserves - 8,135 28,680 22,000 22,000 27,540 TOTAL EXPENDITURES & RESERVES 100,746 117,394 115,297 28,176 63,997 92,173 115,297 Excess (deficiency) of revenues Over (under) expenditures (22,519) (19,875) - 77,315 (53,492) 23,823 - Net change in fund balance (22,519) (19,875) 77,315 (53,492) 23,823 FUND BALANCE, BEGINNING 55,446 32,927 13,052 13,052 13,052 36,875 FUND BALANCE, ENDING $ 32,927 $ 13,052 $ 13,052 $ 90,367 $ (53,492) $ 36,875 $ 36,875 Annual Operating Budget Fiscal Year 2021 2 NAPLES HERITAGE Community Development District Budget Narrative Fiscal Year 2021 General Fund REVENUES Interest -investments The District earns interest on the monthly average collected balance for their operating accounts. Special Assessments -Tax Collector The District will levy a Non -Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments -Discounts Per Section 197.162, Florida Statues, 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 P/R-Board of Supervisors Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated $200 per meeting at which they are in attendance. The amount for the Fiscal Year is based upon all supervisors attending all of the meetings. Professional Services -Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for monthly board meetings when requested, review of invoices, and other specifically requested assignments. Professional Services -Field Management The District will have Inframark Infrastructure Management Services, Inc. perform an annual inspection of the CDD assets to insure they are being maintained to permit levels. Professional Services -Legal Services The District's Attorney provides general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research as directed or requested by the Board of Supervisors and the District Manager. Annual Operating Budget Fiscal Year 2021 NAPLES HERITAGE Community Development District Budget Narrative Fiscal Year 2021 EXPENDITURES Administrative (continued) General Fund Professional Services -Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Inframark Infrastructure Management Services, Inc. Also included are costs for Information Technology charges to process all of the District's financial activities, i.e. accounts payable, financial statements, budgets, etc., on a main frame computer owned by Inframark in accordance with the management contract and the charge for rentals. The budgeted amount for the fiscal year is based on the contracted fees outlined in Exhibit "A" of the Management Agreement. Professional Services -Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The budgeted amount for property appraiser costs was based on a maximum of 1.5% of the anticipated assessment collections. Professional Services -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 to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees. Postage and Freight Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence. Insurance -General Liability The District is obliged to carry General Liability & Public Officials Liability Insurance. Printing and Binding This is for copies used in the preparation of agenda packages, required mailings, and other special projects. Annual Operating Budget Fiscal Year 2021 1611 A3 NAPLES HERITAGE Community Development District Budget Narrative Fiscal Year 2021 EXPENDITURES Administrative (continued) Legal Advertising The District is required to advertise various notices for Board meetings and public hearings in a newspaper of general circulation. Miscellaneous -Bank Charges This is for bank charges incurred during the year. Miscellaneous -Assessment Collection Costs General Fund The District reimburses the Tax Collector for her or his 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 budgeted amount for collection costs was based on a maximum of 2% of the anticipated assessment collections. Miscellaneous -Contingency This is for unforeseen administrative expenses occurring throughout the year Miscellaneous -Web Hosting This is for the cost of maintaining the District's website domain and email accounts. Office Expense This is for supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. Annual District Filing Fee The District is required to pay an annual fee to the Department of Economic Opportunity Division of Community Development. Annual Operating Budget Fiscal Year 2021 NAPLES HERITAGE Community Development District Budget Narrative Fiscal Year 2021 EXPENDITURES Field Contract - Fountain This is for the quarterly contract for the fountain cleaning at Site #14. 1611A3 General Fund Contract - Aerator Maintenance This is for the semi-annual contracts for the maintenance of the aeration system Project 1 ($382 semi-annually), for the semi-annual contract for the maintenance of the aeration system Project 2 ($395 semi-annually) and for Sites #5 and #6 aeration systems ($323 semi-annually). Electricity - Aerator This is for monthly electrical costs of the aeration system in the District. R&M - Fence This is for the repair and maintenance of the fence in the District. Miscellaneous — Contingency This is for unforeseen field operating expenses occurring throughout the year. Reserves Reserve -Fountain The District will set aside funds to pay for future improvements of the fountain. Reserve -Roads and Lakes The District will set aside funds to pay for future improvements of the roads and lakes. Annual Operating Budget Fiscal Year 2021 NAPLES HERITAGE Community Development District Exhibit "A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance - Fiscal Year 2021 $ 36,875 Net Change in Fund Balance - Fiscal Year 2021 - Reserves - Fiscal Year 2021 Additions 27,540 Total Funds Available (Estimated) - 9/30/21 64,415 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve - First Quarter Operating Capital 27,324 III Reserves - Fountain - Prior Years 400 Reserves - Fountain - Current Year - FY 2020 200 Reserves - Fountain - Budget Year - FY 2021 200 800 Reserves - Roads & Lakes - Prior Years 1,865 Reserves - Roads & Lakes - Current Year - FY 2020 28,480 Reserves - Roads & Lakes - Current Year Expenses (22,000) Reserves - Roads & Lakes - Budget Year - FY 2021 27,340 35,685 Subtotal 63,809 Total Allocation of Available Funds 63,809 Total Unassigned (undesignated) Cash Notes (1) Should represent approximately 3 months of operating expenditures, but is reduced by $1,500 to keep total Unassigned(undesignated) Cash from being negative - balance s/b -- $28,824. Annual Operating Budget Fiscal Year 2021 1611a3 General Fund ib 11 A3 NAPLES HERITAGE Community Development District Supporting Budget Schedule Fiscal Year 2021 1611A3 NAPLES HERITAGE Community Development District Comparison of Assessment Rates Fiscal Year 2020 vs Fiscal Year 2021 O&M Assessment Product FY 2020 FY 2021 Percent Change All 799 Units $ 150.00 $ 150.00 0.0% Annual Operating Budget $ Fiscal Year 2021 ondee Marco Island, FL 34145-3615 FOR: Inframark Infrastructure ADDRESS: 8150 Heritage Club Way Naples, FL DESCRIPTION OF WORK PROPOSAL #1 �S'c-j'ving Marco �& Naples Shic�Aj� Agpenda Paagqe 24 `-' CAC1813240 EC13006552 CFC1479111 MRSA156"1 MRSR1649 24 Hour Phone (239)394-5121 Toil Free: 800-749-5121 CONDEE MAN CAN Fax: (239) 394-9603 www.condee.com PROPOSAL DATE: February 12, 2020 PHONE: 239-246-3422 ORDER: 430976WP:430976/el We appreciate this opportunity to present you with the following proposal. We propose providing the electrical work to support new lake aeration systems for sites 1,3 and 4,installation will include the following: Site 1 Site 3 Site 4 Install one new concrete post within 10 feet of FPL transformer. Install one new 100 AMP meter can on new concrete post. Install new aluminum feeders in P.V.C. conduit between meter and transformer. Install on new two circuit weatherproof panel on concrete post. Install one new GFI receptacle under weatherproof panel. Install one new lockable weatherproof in -use cover on GFI receptacle. Permit fees. Install one new concrete post within 10 feet of FPL transformer. Install one new 100 AMP meter can on new concrete post. Install new aluminum feeders in P.V.C. conduit between meter and transformer. Install on new two circuit weatherproof panel on concrete post. Install two new GFI receptacle under weatherproof panel. Install one new lockable weatherproof in -use cover on GFI receptacle. Permit fees. Install one GFI receptacle under existing electric panel by bathroom. Install dedicated circuit for new receptacle. Install new weatherproof in use cover on GFI receptacles. Permit fees. Note: Any applicable taxes to be paid by Condee Cooling and Electric, Inc. Totalcost installed.............................................................................$6,610.00 Terms 50% due upon acceptance Balance due upon completion 1611A3 Agenda Page 25 2 All material is guaranteed to be as specified. All work is to be completed in a workmanlike manner according to Collier County codes and standard practices. Any alteration or deviation from the above specifications involving extra costs will be executed only upon written change orders signed by the buyer. These changes will become an extra charge over and above the contract. All agreements are contingent upon accidents or delays beyond our control. Owner or builder will carry fire, tornado, and other necessary insurance. Our workers are fully covered by Workmens Compensation. Condee Cooling and Electric, Inc., carry in excess of the required liability insurance. Certification of this insurance is available at our office upon request. WARRANTY: One year warranty on the above materials and associated labor. "ANY CLAIMS FOR CONSTRUCTION DEFECTS ARE SUBJECT TO THE NOTICE AND CURE PROVISIONS OF CHAPTER 558, FLORIDA STATUTES." This proposal may be withdrawn if not accepted within 60 days. If you wish to schedule this work, please sign and date where indicated and return to this office. We look forward to being of service to you. Greg Schneider, Service Manager Condee Cooling and Electric, Inc. The above prices, specifications and conditions are satisfactory. You are hereby authorized to do the work as specified. Payment will be made upon receipt of invoice(s). Proposal Accepted By: Date Proposal Accepted: Agenda Page 27 INDUSTRIAL B E N T L E Y CO. ELECTRICAL CONTRACTORS COMMERCIAL Phone: (239) 643-5339 Fax: (239) 643-3685 of Naples, Florida, Inc. PO. BOX 10572 • NAPLES, FLORIDA 34101 February 4, 2020 Naples Heritage CDD c/o Inframark 5911 Country Lakes Dr. Ft Myers, FL 33905 Attn: Justin Faircloth Re: Naples Heritage Aerators — Hi Justin, We propose to furnish labor and material to do the following electric work: 1. Install a metered 60-amp service next to the transformer at 7987 Kilkenny Way. 2. Make final connections for a 110 volt aerator compressor next to the service. 3. Secure necessary permits and inspections. Total Job: $1,940.00 *Price based on availability of service from the FPL transformer at this address. Thank you for the opportunity to submit this proposal, should you have any questions regarding this please contact my office at 239-643-5339. Sincerely; Jo n F Field Supervisor Bent ey Electric Company Accepted by/Date As approved by the Board at the 1/7/2020 CDD meeting. An addendum is required for this contract to be valid. 1611A3 Agenda Page 28 �.. INDUS"i-RIAL B E N T L E Y CO. ELECTRICAL CONTRACTORS COMMERCIAL Pne: (239) 643-5339 Fax: (239) 643-3685 of Naples, Florida, Inc. PO. BOX 10572 • NAPLES, FLORIDA 34101 February 4, 2020 Naples Heritage CDD c/o Inframark 5911 Country Lakes Dr. Ft Myers, FL 33905 Attn: Justin Faircloth Re: Naples Heritage Aerators — 7748 Naples Heritage Dr. Hi Justin, We propose to furnish labor and material to do the following electric work: 1. Install a metered 60-amp service next to the transformer at 7748 Naples Heritage Dr. 2. Make final connections for a 110 volt aerator compressor next to the service. 3. Secure necessary permits and inspections. Total Job: $1,940.00 *Price based on availability of service from the FPL transformer at this address. Thank you for the opportunity to submit this proposal, should you have any questions regarding this please contact my office at 239-643-5339. Sincerely; Jo In Ff Field Supervisor Bentley Electric Company 2 Accepted by/Date As approved by the Board at the 1/7/2020 CDD meeting. An addendum is required for this contract to be valid. 1611A3 Agenda Page 29 INDUSTRIAL B E N T L E YCO. ELECTRICAL CONTRACTORS COMMERCIAL Phone: (239) 643-5339 Fax: (239) 643-3685 of Naples, Florkia Inc P.O. BOX 10572 o NAPLES, FLORIDA 34101 February 4, 2020 Naples Heritage CDD c/o Inframark 5911 Country Lakes Dr. Ft Myers, FL 33905 Attn: Justin Faircloth Re: Naples Heritage Aerators — Golf Course Bathroom Hi Justin, We propose to furnish labor and material to do the following electric work: 1. Install a 110-volt outlet on the wall of the golf course bathroom for an aerator. Total Job: $265.00 *No permit included. Thank you for the opportunity to submit this proposal, should you have any questions regarding this please contact my office at 239-643-5339. Sincerely; Jo n Fr Field Supervisor Bent ey Electric Company As approved by the Board at the 1/7/2020 CDD meeting. An addendum is required for this contract to be valid. Agenda Page 30 ADDENDUM TO AGREEMENT This ADDENDUM TO AGREEMENT ("Addendum") dated as of the 20th day of February, 2020, by and between the Naples Heritage Community Development District ("DISTRICT") and Bentley Electric Co. of Naples, Florida, Inc. ("CONTRACTOR"). (DISTRICT and CONTRACTOR being collectively referred to herein as the "Parties"). WHEREAS, the Parties entered into an electrical installation project agreement ("Agreement") on February 20, 2020; and WHEREAS, the DISTRICT is a "public agency" pursuant to Section 119.0701(1)(b), Florida Statutes, and Chapter 119, Florida Statutes, provides for certain contract requirements related to public records in each public agency contract for services; and WHEREAS, the parties desire to incorporate certain provisions relating to public records together with other supplemental contract provisions. NOW THEREFORE, the Parties hereby agree as follows: 1. CONTRACTOR agrees to comply with Florida's public records law by keeping and maintaining public records that ordinarily and necessarily would be required by the DISTRICT in order to perform the services under the Agreement by doing the following: upon the request of the DISTRICT's Custodian of Public Records, providing the DISTRICT with copies of or access to public records on the same terms and conditions that the DISTRICT would provide the records and at a cost that does not exceed the cost provided by Florida law; by ensuring that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the term of this Agreement and following completion of the Agreement if the CONTRACTOR does not transfer the records to the DISTRICT; and upon completion of the Agreement by transferring, at no cost, to the DISTRICT all public records in possession of the CONTRACTOR or by keeping and maintaining all public records required by the DISTRICT to perform the services. If the CONTRACTOR transfers all public records to the DISTRICT upon completion of the Agreement, the CONTRACTOR shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If the CONTRACTOR keeps and maintains public records upon completion of the Agreement, the CONTRACTOR shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the DISTRICT, upon request from the DISTRICT's Custodian of Public Records, in a format that is compatible with the information technology systems of the DISTRICT. IF THE CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING Agenda Page 31 TO THIS WORK ASSIGNMENT, CONTACT THE DISTRICT'S CUSTODIAN OF PUBLIC RECORDS SANDRA DEMARCO, AT INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES 210 N. UNIVERSITY DRIVE SUITE 702 CORAL SPRINGS, FL 330719 954-603-0033 EXT. 40532, OR SANDRA.DEMARCO@INFRAMARK.COM. 2. Contractor or any subcontractor performing the work described in this Contract shall maintain throughout the term of this Contract the following insurance: (a) Workers' Compensation coverage, in full compliance with Florida statutory requirements, for all employees of Contractor who are to provide a service under this Contract, as required under applicable Florida Statutes AND Employer's Liability with limits of not less than $1,000,000.00 per employee per accident, $500,000.00 disease aggregate, and $100,000.00 per employee per disease. (b) Commercial General Liability "occurrence" coverage in the minimum amount of $1,000,000 combined single limit bodily injury and property damage each occurrence and $2,000,000 aggregate, including personal injury, broad form property damage, products/completed operations, broad form blanket contractual and $100,000 fire legal liability. (c) Automobile Liability Insurance for bodily injuries in limits of not less than $1,000,000 combined single limit bodily injury and for property damage, providing coverage for any accident arising out of or resulting from the operation, maintenance, or use by Contractor of any owned, non -owned, or hired automobiles, trailers, or other equipment required to be licensed. Said insurance shall also to include insured/underinsured motorists coverage in the minimum amount of $100,000 when there are owned vehicles. District, its staff, consultants, agents and supervisors shall be named as an additional insured on all policies required (excluding worker's compensation). Contractor shall furnish District with the Certificate of Insurance evidencing compliance with this requirement. No certificate shall be acceptable to District unless it provides that any change or termination within the policy periods of the insurance coverage, as certified, shall not be effective within thirty (30) days of prior written notice to District. Insurance coverage shall be from a reputable insurance carrier acceptable to District, who licensed to conduct business in the State of Florida, and such carrier shall have a Best's Insurance Reports rating of at least A-VII. If Contractor fails to have secured and maintained the required insurance, District has the right (without any obligation to do so, however), to secure such required insurance in which event, Contractor shall pay the cost for that required insurance and shall furnish, upon demand, all information that may be required in connection with District's obtaining the required insurance. Pa Agenda Page 32 3. Neither District nor Contractor may assign this Contract without the prior written approval of the other. 4. This Contract shall be construed, governed and interpreted in accordance with the laws of the State of Florida. 5. In the event of litigation arising out of either party's obligations under this Contract, sole and exclusive venue shall lie in Collier County, Florida and the prevailing party shall be entitled to recover its attorney's fees and costs from the non -prevailing party, including but not limited to trial level fees, bankruptcy fees and appellate fees. 6. All other provisions to the Agreement shall remain in full force and effect. IN WITNESS WHEREOF, the Parties have caused this Addendum to be executed by their respective duly authorized officers as of the date first above written. District: NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT By: t. J Contractor: BENTLEY ELECTRIC CO. OF NAPLES, FLORIDA, INC. By: Client#: 66194 BENEL2 16 11 A 3 CERTIFICATE OF LIABILITY INSURANCE DATE�8/202J2021YYYY) ACORD. Agenda g 1J0 THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER. IMPORTANT: If the certificate holder Is an ADDITIONAL INSURED, the policy(les) must be endorsed. If SUBROGATION IS WAIVED, subject to the terns and conditions of the policy, certain policies may require an endorsement. A statement on this Certificate does not confer rights to the certificate holder in lieu of such endorsement(s). PRODUCER N ME: Marla J@bb Gulfshore Insurance - SWFL PHONE 4100 Goodlette Road INArc Ne E,), 39 435-7120 fArc Nol. 239 435-2803 E-MAIL Naples, FL 34103 ADDRESS: mjebb@gulfshoreinsurance.com 239 261-3646 INSURER(S) AFFORDING COVERAGE NAIC r INSURER A : elncimatl IrtsunlKe Compa»y 1 O6]] INSURED '—'-- Bentley Electric Company of INsuRERe:imucpw+er 10178 Naples FL, Inc. PO Box 10572 Naples, FL 34101 COVERAGFS !`COTIC 1rA7G in lets L-e. INSURER E: - — -- -- - - rccvI01VN NUMLSr_K: THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED NOTWITHSTANDING ANY REQUIREMENT. TERM OR CONDITION OF ANY CONTRACTOR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. R LT TYPE OF INSURANCE DL UB POLICY EFF POLICY EXP R POLICY NUMBER MMID MMRt LIMITS A GENERALLUIBIUTv COMMERCIAL GENERAL LIABILITY CLAIMS -MADE _ X i OCCUR X X ENPOS66601 D210112020 02/01/2021 EACH OCCURRENCE $1 000000 X DAMAGE T nRENTED occurrence) PMREED $1 OOQ OOO EXSEPS(Anyeone person) $1 O 000 PERSONAL & ADV INJURY $1,000 000 ........ .'..`....... _._...............— GENERAL AGGREGATE s2,000,000 GEN'L AGGREGATE LIMIT APPLIES PER POLCY X PRO- LOC PRODUCTS - COMP/OP AGG s2,000,000 $ A AUTOMOBILE LIABILITY X ANYAUTO ALL OWNED SCHEDULED AUTOS AUTOS X HIREDAUYOS X NON -OWNED AUTOS X rive Oth Car X X ENP0566601 2/01/2020 02/01/2021 EBMB D SINGLE LIMIT 1,()0(),000 BODILY INJURY (Per person) $ BODILY INJURY (Per acadant) $ DAMAGE PROPer accident $PERTY s A B X UMBRELLA LIAR EXCESS LIAB X OCCUR CLAIMS -MADE NIA X ENP0566601 001 WC19A63713 2/01/2020 J17/2019 02/01/2021 W171202 EACH OCCURRENCE $5 00O 000 AGGREGATE $5 00O 000 DED I X RETENTXJNSO WORKERS COMPENSATION AND EMPLOYERS' LIABILITY OFFIDEWMEMBER EXCLUDE07�CUTNEIYY j (Mandatory in NH) K yas descrbe under DESCRIPTION OF OPERATIONS below X v"C STATU DTH i EL EACH ACCIDENT S1,000.000 E L. DISEASE - EA EMPLOYEE S1 000 OOO E L. DISEASE - POLICY LIMIT $1 000 000 DESCRIPTION OF OPERATIONS I LOCATIONS I VEHICLES (Attach ACORD 101, Additional Remarks Schedule, If more space is requlred) Certificate Holder is included as Additional Insured on a primary and non-contributory basis on General Liability per GA233, ongoing and completed operations per form GA472 and Waiver of Subrogation per GA233 as required by written contract. Additional Insured for Auto Liability, Waiver of Subrogation and Primary non Contributory is included per form AA288FL when required by written contract. Waiver of Subrogation on Workers Compensation WC000313 as required by written contract. f'5:RTIC1f'ATC Yrll Naples Heritage CDD 5911 Country Lakes Dr Fort Myers, FL 33905 ACORD 25 (2010/05) 1 Of 1 #S1521164/M1521086 SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WALL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. AUTHORIZED REPRESENTATIVE 'U t_.t'Ice v Ieoo-ZVTU AI UKU cVKNVKATION. All rights reserved. The ACORD name and logo are registered marks of ACORD MJE 1611A3 HOA/CDD AERATION CONNECTION AGREEMENT THIS HOA/CDD AEtAON CONNECTION AGREEMENT (this "Agreement") is made and entered into as of this j day of /�Li��4'1.� 2020, by and between NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT, a community development district established pursuant to Chapter 190, Florida Statutes (the "District"), and NAPLES HERITAGE GOLF & COUNTRY CLUB, INC., a Florida not -for -profit corporation (the "Association"). RECITALS: WHEREAS, the Association is a community association incorporated under Chapters 617 and 720, Florida Statutes as an organization which owns and operates certain community infrastructure and amenity facilities located within the Naples Heritage community; and WHEREAS, the District is a local unit of special purpose government organized and existing in accordance with the Uniform Community Development District Act, Chapter 190, Florida Statutes, and was established for purposes that include, without limitation, the delivery of certain community services including without limitation, the maintenance of systems, facilities and basic infrastructure including, without limitation, water management, irrigation, landscaping, drainage, conservation areas, mitigation areas and wildlife habitat, and security; and WHEREAS, the District operates and maintains certain stormwater management lakes within the Naples Heritage community. The District has determined the need to place various aeration systems in certain stormwater management lakes; and WHEREAS, in order for the District to install an aeration system relating to Lake 4 in a cost effective and efficient manner, it is necessary for the District to connect to certain electric lines near Lake 4 tied into meters registered to the Association; and WHEREAS, the Association approves of the District connecting its aeration system for Lake 4 to the electric lines near Lake 4 that are tied into meters registered to the Association as described herein; and WHEREAS, the District and the Association agree that the terms of this Agreement are in the best interest of the District and the Association as well as the property owners and residents within Naples Heritage. NOW, THEREFORE, the District and the Association agree as follows: Recitals. The above recitals are true and correct and incorporated herein by this reference. 2. Right to Connect. Subject to the terms and conditions set forth in this Agreement, the Association grants the District the right to connect its aeration system for Lake 4 to the electric lines near Lake 4 that are tied into meters registered to the Association and draw electricity therefrom. The District shall have the right to enter upon the Association property to the extent reasonably necessary to establish and maintain the foregoing connections. The general location of the connection is shown on Exhibit "A" attached hereto and made a part hereof. All connections, or any modifications thereto, by the District shall be subject to the prior review and approval of the Association. No fee or charge shall be paid by the District to the Association for the right and privilege granted to the District in this Agreement to connect and draw electricity. HOA/CDD Aeration Connection Agreement Page t of 4 3. Effective Date/Term. The term of this Agreement shall commence upon the Effective Date and shall terminate upon the removal of the aerators from Lake 4. Either party shall have the right to terminate this Agreement upon written notice to other parry that said other party has defaulted in the performance of any of the obligations imposed on it under this Agreement and said defaulting party does not, after being notified of the existence of default, cure said default within fifteen (15) days of the defaulting parry's receipt of notice. Further, either party shall have the right to terminate this Agreement upon one hundred eighty (180) days' written notice to other party. Upon expiration or any termination of this Agreement, the District shall immediately disconnect its aerators for Lake 4 from the Association's electric lines. 4. Amendments. This Agreement may not be changed, modified, or terminated, except by an instrument executed by the parties hereto. 5. Entire Agreement. This Agreement is the entire agreement between the parties hereto, and supersedes any and all prior agreements or understandings with respect to the subject matter hereof. 6. Assignment. This Agreement may not be assigned by the Association or the District without the prior written specific consent of the other party, which consent may be withheld in that party's sole and absolute discretion. 7. Notices, Any notice, request, demand, instruction or other communication to be given to any party hereunder shall be in writing and sent by either hand delivery, next business day commercial courier, regular U.S. Mail, or email addressed as follows: If to District: Naples Heritage Community Development District Attn: District Manager Inframark, LLC 210 N. University Dr. Suite 702 Coral Springs, FL 33071 l .�°tm, F:jErci�,th.<,_tnframark.cum If to Association: Naples Heritage Golf & Country Club, Inc. Attn: Patrick Dorbad, General Manager 8150 Heritage Club Way Naples, Florida 34112 g-111141 nhgc�,;,Com The addressees and addresses for the purpose of this Section may be changed by either party by giving written notice of such change to the other party in the manner provided herein. For the purpose of changing such addresses or addressees only, unless and until such written notice is received, the last addressee and respective address stated herein shall be deemed to continue in effect for all purposes. 8. Governing Law. This Agreement is made and shall be governed and construed by the laws of the State of Florida. Exclusive venue for any litigation arising out of this Agreement shall be in the state court of appropriate jurisdiction in Collier County, Florida. 9. Coanterparts. This Agreement may be executed in several counterparts or by separate instruments, and all of such counterparts and instruments shall constitute one agreement, binding on all of the parties hereto. (Remainder of page intentionally left blank. Signatures appear on next page.) HOA/CDD Aeration Connection Agreement Page 2 of 4 ib 11 A IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the date set forth below. ATTEST: 4gja. e�' - Ju in Faircloth, Secretary DISTRICT: NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT, a community development district By:,....�i(.�-� Kenneth Gaynor, Chai an Date: ASSOCIATION: NAPLES HERITAGE GOLF & COUNTRY CLUB, INC., a Flori -for-profit co oratio By: Name: A 7Y � Title:/ U Date: HOA/CDD Aeration Connection Agreement Page 3 of 4 EXHIBIT "A" HOA/CDD Aeration Connection Agreement Page 4 of 4 M .ed dor •D 404 M , M. -F M, 7 — w co N M N N N ti (9 u LL 0 v Ewa 'fCpY� c C 8 ace N £ 0. 0. I: R - 0.3 > Q— 0 0 U. 4. N o N *0UCHV) C 1 SQLITUDE LAKE MANAGEMENT SERVICES CONTRACT CUSTOMER NAME: Naples Heritage CDD PROPERTY NAME: Naples Heritage CDD - Mr. Justin Faircloth CONTRACT DATE: February 13, 2020 SUBMITTED BY: Chris Byrne This agreement (the "Agreement") is made as of the date indicated above, and is by and between SOLitude Lake Management, LLC ("Solitude" or the "Company") and the customer identified above (the "Customer") on the terms and conditions set forth in this Agreement. l . The Services. SOLitude will provide services at the Customer's property as described in Schedule A attached hereto: 2. PAYMENT TERMS. The fee for the Services is $30,074.00. The Customer shall pay 50% of this service fee upon execution of this Agreement. The balance (remaining 50% of fee) will be invoiced to Customer by SOLitude following completion of the Services. For any work completed or materials in storage on the customer's behalf at the end of each month, the company will invoice and the customer will be responsible for paying the percent of the total work completed as of that date, less any previous deposit paid. Should the work performed be subject to any local, state, or federal jurisdiction, agency, or other organization of authority for sales or other taxes or fees in addition to those expressly covered by this contract, customer will be invoiced and responsible for paying said additional taxes in addition to the fee above. Customer agrees to pay all invoices within thirty (30) days of invoice date. The Customer will be liable for any returned check fees and any collection costs, including reasonable attorney fees and court costs, for any invoices not otherwise timely paid, and interest at the rate of I % per month may be added to all unpaid invoices. Company shall be reimbursed by the Customer for any non -routine expenses, administrative fees, compliance fees, or any other similar expense that are incurred as a result of requirements placed on the Company by the Customer that are not covered specifically by the written specifications of this contract. 3. TERM AND EXPIRATION. This Agreement is for a one-time service as described in the attached Schedule A. Any additional services will be provided only upon additional terms as agreed to by the parties in writing. 4. DISCLAIMER. SOLitude is not responsible for the failure of any treatment, equipment installation, or other work that result from dam or other structural failures, severe weather and storms, flooding, or other acts of God that are outside of the control of SOLitude. Customer understands and acknowledges that there are irrigation restrictions associated with many of the products used to treat lakes and ponds. The customer is responsible for notifying SOLitude in advance of the contract signing and the start of the contract if they utilize any of the water in their lakes or ponds for irrigation purposes. The customer accepts full responsibility for any issues that may arise from the irrigation Competitively Sensitive & Proprietary Materials — The information contained herein is the intellectual property of SOLitude Lake Management. Recipient may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall be the responsibility of the recipient to keep the information contained herein confidential. 888.480.LAKE (5253) SOLITUDELAKEMANAGEMENT.COM 1611A3 Agenda Page 42 Aeration System Installation Services Contract Naples Heritage CDD — (01384880) — CB/GU Page 2 of 5 of turf, ornamentals, trees, crops, or any other plants as a result of treated water being used by the customer for irrigation without the consent or knowledge of SOLitude. Although there is rarely direct fish toxicity with the products used for treatment when applied at the labeled rate, or the installation and normal operation of the equipment we install, there is a risk under certain circumstances of significant dissolved oxygen drops. This risk is most severe in times of extremely hot weather and warm water temperatures, as these are the conditions during which dissolved oxygen levels are naturally at their lowest levels. Often times lakes and ponds will experience natural fish kills under these conditions even if no work is performed. Every effort, to include the method and timing of application, the choice of products and equipment used, and the skill and training of the staff, is made to avoid such problems. However, the customer understands and accepts that there is always a slight risk of the occurrence of adverse conditions outside the control of SOLitude that will result in the death of some fish and other aquatic life. The customer also understands and accepts that similar risks would remain even if no work was performed. The customer agrees to hold SOLitude harmless for any issues with fish or other aquatic life which occur as described above, or are otherwise outside the direct control of the SOLitude, unless there is willful negligence on the part of SOLitude. While SOLitude Lake Management LLC makes every effort to thoroughly inspect the site before providing this contract proposal or beginning any work, it is possible, without fault or negligence, that unforeseen circumstances may arise, or that hidden conditions on the site might be found in the course of the performance of the contract work, which would result in additional time or material costs that exceed this contract pricing. Should this occur, the customer will be notified of these unforeseen circumstances or conditions and be responsible for the costs associated with remedying. By signing this agreement, the customer acknowledges that they have informed SOLitude Lake Management® of all known and relevant current site conditions that would be reasonable to expect could affect our ability to successfully complete the contract work. 5. INSURANCE AND LIMITATION OF LIABILITY. Solitude will maintain general liability and property damage insurance as necessary given the scope and nature of the Services. The Company will be responsible for those damages, claims, causes of action, injuries or legal costs to the extent of its own direct negligence or misconduct, and then only to an amount not to exceed the annual value of this Agreement. In no event will any party to this Agreement be liable to the other for incidental, consequential or purely economic damages. 6. FORCE MAJEURE. The Company shall not be liable for any delay in performing the Services, nor liable for any failure to provide the Services, due to any cause beyond its reasonable control. 7. ANTI -CORRUPTION AND BRIBERY. Each party represents that neither it nor anyone acting on its behalf has offered, given, requested or accepted any undue financial or other advantage of any kind in entering into this Agreement, and that it will comply with all applicable laws and regulations pertaining to corruption, competition and bribery in carrying out the terms and conditions of this Agreement. 8. GOVERNING LAW. This Agreement shall be governed and construed in accordance with the laws of the state in which the Services are performed. 9. ENTIRE AGREEMENT. This Agreement constitutes the entire agreement between the parties with respect to the subject matter and replaces any prior agreements or understandings, whether in writing or otherwise. This Agreement may not be modified or amended except by written agreement executed by Competitively Sensitive & Proprietary Materials — The information contained herein is the intellectual property of SOLitude Lake Management. Recipient may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall be the responsibility of the recipient to keep the information contained herein confidential. 888.480.LAKE (5253) SOLITUDELAKEMANAGEMENT.COM Aeration System Installation Services Contract Naples Heritage CDD — (01384880) — CB/GU Page 3 of 5 Agenda Page 43 both parties. In the event that any provision of this Agreement is determined to be void, invalid, or unenforceable, the validity and enforceability of the remaining provisions of this Agreement shall not be affected. 10. NOTICE. Any written notice provided under this Agreement may be sent via overnight mail, certified mail, hand delivery or electronic mail with delivery confirmation, to the individuals and addresses listed below. ]I. BINDING. This Agreement shall inure to the benefit of and be binding upon the legal representatives and successors of the parties. ACCEPTED AND APPROVED: SOLITUDE LAKE MANAGEMENT, LLC. By: _ Name: Title: Date: Please Remit All Payments to: 1320 Brookwood Drive Suite H Little Rock AR 72202 Please Mail All Contracts to: 2844 Crusader Circle, Suite 450 Virginia Beach, VA 23451 Naples Heritage CDD By: Name: Title: Date: Customer's Address for Notice Purposes: Competitively Sensitive & Proprietary Materials — The information contained herein is the intellectual property of sOLitude Lake Management. Recipient may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its attachments without the prior written consent of 501-itude Lake Management. This document is provided to the recipient in good faith and it shall be the responsibility of the recipient to keep the information contained herein confidential. 888.480.LAKE (5253) SOLITUDELAKEMANAGEMENT.COM Aeration System Installation Services Contract Naples Heritage CDD - (01384880) - CB/GU Page 4 of 5 SCHEDULE A - AERATION SYSTEM INSTALLATION Aeration System Install: Agenda Page 44 1. Company will install the following submersed air diffused aeration system: Vertex Large Lake 22HE 8XL5 VBS Aeration System (Site #2) Includes: Four'/4 HP Compressors (230V) 8-Valve, Valve Box Manifold Pressure Relief Valve Pressure Gauge Air Filter / Muffler Assembly GFCI protection breaker Lockable / Weatherproof / Sound Reducing Cabinet Large Lake Sound Kit Sub Assembly Cabinet mounting pad Cabinet Exhaust Fan Eight (8) Air Station Bottom Diffusers (Five Membrane / Self Cleaning) Check Valves Adjustable air distribution manifolds 7,700 ft. underwater self -weighted air delivery tubing ('/2" ID / 1 1/4" OD) Includes 175' of Trenching and Installation of 175' of 1" PVC Pipe All labor and parts necessary for proper installation 2. Company will install the following submersed air diffused aeration system: Vertex Air 3 XL2 VBS Aeration System (Site #8) Includes: '/z HP Compressor (115V) 3-Valve, Valve Box Manifold Pressure Relief Valve Pressure Gauge Air Filter / Muffler Assembly GFCI protection breaker Lockable / Weatherproof / Sound Reducing Cabinet Medium Sound Kit Sub Assembly Cabinet mounting pad Cabinet Exhaust Fan Four (4) Air Station Bottom Diffusers (Dual Membrane / Self Cleaning) Check Valves Adjustable air distribution manifolds 1,200 ft. underwater self -weighted air delivery tubing ('/2"ID/1'/4"OD) Installation of 500' of 1 " PVC Pipe All labor and parts necessary for proper installation Competitively Sensitive & Proprietary Materials — The information contained herein is the intellectual property of SOLitude Lake Management. Recipient may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall be the responsibility of the recipient to keep the information contained herein confidential. 888.480.LAKE (5253) SOLITUDELAKEMANAGEMENT.COM 1611A3 Aeration System Installation Services Contract Agenda Page 45 Naples Heritage CDD — (01384880) — CB/GU Page 5 of 5 3. Air Diffusers will be evenly placed throughout the lake in the deepest areas possible to provide for uniform coverage and to maximize the benefits of aeration on the lake. *For all single-phase units customer must provide suitable 230V and 1 15V power source with appropriate breaker or disconnect for electrical connection by the edge of the pond, next to the site where the compressor cabinet is to be placed. SOLitude Lake Management@ can arrange for any additional electrical work necessary to meet these electrical requirements for an additional fee. SOLitude Lake Managements is not responsible for electrical permits or inspections that might be required if new electrical service is ordered. Permits and inspections are the sole responsibility of the customer and the customer's electrician who is responsible for providing the necessary electrical service as described above. The cost for installation is based on the assumption that power is available within 30 feet of the pond, and that no obstacles exist between the power source and the pond (i.e., concrete/asphalt walkways, retaining walls, utilities, landscaped areas, trees). General: l . Company is a Vertex Distributor, certified by the manufacturer for sales, installation, service, and repair. 2. All electrical work performed as part of the above installation will be done in accordance with all state and local codes, by a person licensed to perform such work. 3. Company will continue to maintain all appropriate licensing necessary to perform all specified work in a safe and legal manner throughout the entire contract period. 4. Company will furnish personnel, equipment, boats, materials, and other items required to provide the foregoing at his expense. Warranty: l . Company warrants that all installation work will be done in a safe and professional manner. 2. Manufacturer warrants system for three (3) years from the date of installation against any defects in materials and workmanship. 3. Manufacturer warrants Air Station Membrane Diffusers for five (5) years from the date of installation against any defects in materials and workmanship. 4. Company warrants all labor and parts necessary for installation of the fountain aeration system for a period of one (1) year from the date of installation. 5. The manufacturer's warranty and the SOLitude Lake Management@ warranty will be voided if: a. Any person not specifically authorized by the manufacturer and by SOLitude Lake Management° performs any service, repair, or other work to the aeration system during the warranty period. b. The aeration system is used in any manner inconsistent with its intended use or in any manner that is not in accordance with the manufacturer's instructions. Competitively Sensitive & Proprietary Materials — The information contained herein is the intellectual property of SOLitude Lake Management. Recipient may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall be the responsibility of the recipient to keep the information contained herein confidential. 888.480.LAKE (5253) SOLITUDELAKEMANAGEMENT.COM vert-ex AQUATI(— LL22 8XL5 VBS -- Solitude Lake Management Naples Het-itage CDD Site 2 lab, 0 1: Legend FO Compressor Cabinet P XI-5 AirStation 35, 0 Bottoml-ine Tubing Optional Equipment . e Shoreline Valve Box 625' 0- 1" PVC Pipe Site and System Specifications 95 0. OL Surface Acres: 12.5 Perimeter Feet: 5,916 r. Lake Volume, Gal.: 61,727,068 Total Acre Feet: 189 9 of XI-5 AirStations: 8 -1 4 -4. 4� CFM AirStation: 2.5 GPM AirStation: 7578 Daily Pumpage: 87,303,74 sjr>rl Turnovers/Day: 1.4 4? T N System PSI: 22.8 -4 Date: 2/4/20 W7 Ag.ndn.ge 46 1611 A' �t ri-ex AC�UATIC SOLUTIONS Solitude Lake Management Naples Heritage CDD Site 8 Agenda Page 47 Air 3 XL2 VBS ---.-.. Legend Compressor Cabinet` AirStation s t ;..� _ .. , t 4 -�� BottomLine Tubing Optional Equipment _ do Shoreline Valve Box 1' PVC Pipe Site and Svstem ._ Specifications._. Surface Acres: 3.2 Perimeter Feet: 1,436 Ilki i Lake Volume, Gal.: 11,211,662 I& Total Acre Feet: 34.4`- 6 r # of AirStations: y . ia• at`+ CFM / AirStation: 1.43 +;3►3 ,� GPM / AirStation: 3,506 4 ' - 'A . Daily Pumpage: 15,146,423 Turnovers/Day: 1.35 System PSI: 9.2 ", „' �► �. •-."• Date: 214190 1611A3 Vertex Water Features Pond and Lake Aeration BOTTOM A E RATION FEATURES AIRSTATIONXL2TM • Total pumping capacity of up to 11,400 GPM • Six 9" flexible membrane discs with MicronBubbleT"' technology • Shallow water Airstation optional for depths lower than 8' • Self-cleaning, low maintenance • Rugged EPDM construction with vacuum formed and sonic welded HDPE base unit • Lipped edge prevents sinking into soft bottom sediments • 5-year "No Questions" warranty BROOKWOODTM COMPRESSOR • 3-year Vertex warranty, excluding wearable parts (air filters and compressor maintenance kits) • Vertex SafeStartT' Technology • UL, 115v or 230v, 35 Max PSI • Thermal overload protection • 1/2hp (0.37kW): low electrical costs • 2-3 year extended duty cycle between scheduled maintenance Agenda Page 48 / With Vertex MicronBubbleT Technology AIR3 XL2 TM The Vertex Air3 XL2T"' pond aerator is a super -efficient, affordable and safe system. In a typical pond, an Air3 XL2TM can aerate approximately 3-4 acres depending on shape, slope, oxygen demand and other factors. A 1/2hp (0.37kW) Brookwood" SafeStartT"' compressor, housed in our rustproof aluminum outdoor cabinet, feeds three bottom mounted CoActive AirStationsT"' utilizing Vertex's MicronBubbleTM technology. The rising force of millions of bubbles circulates the entire water column, entraining bottom water up to the surface allowing vital oxygen to be absorbed and poisonous gasses expelled. With no electricity in the water, Vertex's aeration systems are safe for any type of water recreation. Our systems have a full 3-year Vertex warranty, excluding wearable parts (air filters and compressor maintenance kits) plus a Limited Lifetime warranty against rust and corrosion on the cabinet, 5-year warranty on the AirStationsT" and a 15-year warranty on BottomLineTM supply tubing. `N2ERTEk cCET��s QUIETAIR— CABINET • Class "A" GFCI protection on all 115v circuits • Powder coated aluminum for a durable attractive finish • High capacity 290 CFM fan • Easy access design with cam lock • Easy plug-in connection to waterside electrical service • Disconnect switch • Heavy duty, light weight mounting pad included • Sound dampening kit optional • Limited lifetime warranty against rust BOTTOMLINETm TUBING • Over -sized I.D. for high flow • Self -weighted for easy installation • Available in 100' and 500' increments • 15-year Vertex warranty BENEFITS TO THE LAKE • High pumping rate easily penetrates stratification layers • Circulates entire water column • Increases oxygen levels throughout water column • Promotes beneficial bacteria growth • Prevents low oxygen fish kills • Reduces nutrient levels and associated algae growth • Oxidizes/reduces bottom muck • Expands oxygenated habitat for improved fisheries • Reduces aquatic midge and mosquito insect hatches • Eliminates foul odors from undesirable dissolved gases • Safe entry — no electricity in the water • Extremely energy efficient 1611A3 Agenda Page 49 SPECIFICATIONS: AIR3 XL2Tm LAKE AERATION SYSTEM BROOKWOOD' COMPRESSOR 1/2hp (0.37kVi), 115v or 230v, Single Phase piston type compressor. Built for continuous 24/7 operation and equipped with Vertex SafeStart'm technology allowing auto restart under maximum rated pressure without motor damage. Super -duty Brookwood""' compressors incorporate upgraded rotors, stators, valve plates, bearings and capacitors and are thermally protected, oil -free, and require no lubrication; just periodic cleaning of included washable air filter. Extended duty cycle is approximately 2 to 3 years for compressor maintenance, about 2 to 3 times the duty cycle of ordinary piston and rotary vane compressors. All Brookwood""' SafeStartTm compressors carry a 3-year Vertex warranty, excluding wearable parts (air filters and compressor maintenance kits). (00'sTM CUIETAIR CABINET Q Enclosure comes equipped with cam lock for security, fully gasketed and constructed of aluminum with gray electrostatically -bonded powder coating to provide Limited Lifetime warranty against cabinet rust and corrosion. Enclosure furnished with stamped ventilation grills to insure forced air circulation and an integral cooling fan with thermal protection, producing 290 CFM to guard against excessive compressor operating temperatures. Cabinet provided with HDPE mounting pad. Enclosure comes with class a GFCI protection on both the compressor and fan circuits. Quick disconnect switch included. Side mounted muffler box and additional insulation optional for quiter operation. AIRSTATION XL2TM ASSEMBLY Diffuser station consists of two self-cleaning, 9" diameter, flexible membrane diffusers of EPDM compound with 100% rebound memory, each producing millions of fine 500 to 3000 micron bubbles — the majority 500 to 1000 microns. Each diffuser station is equipped with vacuum -formed HDPE base, sonic spot-welded to provide unit integrity. Base unit is made of hollow chamber design for the addition of inert pea gravel ballast and has a lipped design to prevent settling into soft bottom sediments. AIRSTATION" is designed with adjustable diffuser riser to accommodate any site requirements. i 1y.Zb" VV X 1Z.Zb" L x 1I" H 14.375" W x 18.625" L x 8.375" H BOTTOMLINETM SUPPLYTUBING HIGH WALL THICKNESS Self -weighted, direct burial submersible tubing for connection from compressor to diffuser stations. Tubing is flexible PVC composite construction for use with standard O Bottornhne ` 0 PVC solvent weld cement and insert fittings. Tubing has 0.58" I.D. and high wall thickness for long term durability and protection against punctures. Remains flexible LETTERING EVERY 12" in cold temperatures. AVAILABLE IN 100' AND 500' LENGTHS 1!t�Ve Water Features Pond and Lake Aeration (844) 432-4303 • info@avertexwaterfeatures.com www.vertexwaterfeatures.com Install all electrical equipment in accordance with Article 682 of the National Electrical Code and all local codes. Vertex Water Features reserves the right to improve and change our designs and/or specifications of our aerators without notice or obligation. ©Vertex Water Features rev.051116 1611 A3 ' + tir.y"". •'. y9. $A ; ige 50 Do you want to control unsightly and harmful algae blooms, eliminate foul odors, reduce muck, improve fisheries and add life giving oxygen to your waterway? The new Vertex LL 22HET"' high efficiency air compressor system is ideal for aerating large inland canals, harbors and marinas. The LL22HE provides you our most advanced techne large single-phase compressor systems for restoring impaired waterways. Features & Benefits • Powerful: Brookwood super -duty 230V single phase HighFlowTM compressors provide ul to 25 PSI of working pressure, for depths up to 40' deep. • Higher Efficiency: 3/4 HP Brookwood HighFlowTM systems reduce monthly electric bills about 30% over rotary vane and 10% over other piston compressor systems.Total • Airflow: 22 Cubic Feet/Minute - Our highest flow in this compressor class and a 100% increase over our next largest single-phase system. • Extended Service Intervals: When operated 24/7, the compressor service interval is typically every two to four years. • Compressor Cabinet: Heavy gauge, powder coated, reinforced and welded aluminum construction with stainless steel fasteners. • Redundant Cooling System: Three oversized 6" axial fans with excess capacity to protect compressors from over -heating and premature motor failure for world class reliability. • Vertex SafeStartTM: This exclusive technology boosts airflow while allowing safe, automatic restart following power supply interruption. • Versatility: System is totally customizable, operates all models of Vertex AirStationsT"', BottomLine air supply tubing and VBS remote valve boxes as needed. • World's Best Warranty: 3 years parts coverage on compressor system excluding wearable parts (air filters and compressor maintenance kits), 5 years on all AirStationsT"' and 15 years on BottomLineT"' air supply tubing. See our website for details. Up Your Game with Vertex quality and performance. Call Vertex Water Features today for free consulting and design services and the location of a dealer near you. - : ' ) Vertex Water Features Lake & ResertioirAeYation (844) 432-4303 www.vertexwaterfeatures.com 1611A3 Agenda Page 51 SPECIFICATIONS: LL HE22Tm LAKE AERATION SYSTEM BROOKWOODTM HIGHFLOWTM COMPRESSOR Four 3/4hp, 22 total CFM. Super -duty 240V, 60 Hz single phase 25 PSI, thermally protected twin cylinder piston type compressors. Built for continuous 24/7 operation. Super -duty BrookwoodTm HighFlowTm compressors incorporate upgraded rotors, stators, bearings and capacitors and are thermally protected, oil - free, and require no lubrication; just periodic replacement of air filter. Extended duty cycle is approximately 2 to 4 years for compressor service, about 2 to 4 times the dutycycle of ordinary rotary vane compressors. All Brookwood Tm HighFlowTm compressor systems carry a 3-year warranty, excluding wearable parts (air filters and compressor maintenance kits). QUIETAIRTM CABINET Enclosure comes equipped with cam lock for security and exterior disconnect switch for safety. Fully gasketed and constructed of aluminum with gray electrostatically -bonded powder coating to provide lifetime warranty against rust. Enclosure furnished with stamped ventilation grill to insure forced air circulation and integral redundant cooling fans, producing 870 CFM to guard against excessive compressor operating temperatures. This system is equipped with Vertex SafeStartTM technology allowing auto restart under maximum rated pressure without motor damage. Cabinet provided with HDPE mounting pad. 230V system requires the purchaser to provide GFCI protection on their electrical supply circuit. ETL Listed. Quick disconnect switch included. Side mounted muffler box and additional insulation optional for quieter operation. AIRSTATION XL5Tm ASSEMBLY _ Diffuser station consists of five self-cleaning, 9" diameter, flexible membrane diffusers of EPDM compound with 100% rebound memory, each producing millions of fine 500 to 3000 micron bubbles. Includes FlowControlTm technology �` that equalizes airflow to all diffusers on uneven bottoms and StableTrakrm `..� technology which stabilizes the bubble column increasing lift velocity. Each diffuser station is equipped with a vacuum -formed HDPE base, sonic spot- welded to provide unit integrity. Base unit has a hollow chamber design for the addition of inert pea gravel ballast and a lipped design to prevent settling into soft bottom sediments. 28" W x 28" L x 10.5" H BOTTOMLINETM SUPPLY TUBING HIGH WALL THICKNESS Self -weighted, direct burial submersible tubing for connection from compressor to diffuser stations. Tubing is flexible PVC composite construction for use with O BottonnLine ' 0 standard PVC solvent weld cement and insert fittings. Tubing has 0.58" I.D. and high wall thickness for long term durability and protection against punctures. LETTERING EVERY 12" Remains flexible in cold temperatures. AVAILABLE IN 100' AND 500' LENGTHS Vertex Water Features Pond and Lake Aeration (844) 432-4303 • info@avertexwaterfeatures.com www.vertexwaterfeatures. com Install all electrical equipment in accordance with Article 682 of the National Electrical Code and all local codes. Vertex Water Features reserves the right to improve and change our designs and/or specifications of our aerators without notice or obligation. ©Vertex Water Features Agenda Page 54 NAPLES HERITAGE Community Development District Financial Report January 31, 2020 Prepared by 6INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES 1611A NAPLES HERITAGE Community Development District Table of Contents FINANCIAL STATEMENTS Balance Sheet Statement of Revenues, Expenditures and Changes in Fund Balances General Fund SUPPORTING SCHEDULES Non -Ad Valorem Special Assessments Cash and Investment Balances Check Register Agenda Page 55 Page 1 Page 2 Page 3 Page 4 Page 5 - 6 Agenda ig661 1 A 3 NAPLES HERITAGE Community Development District Financial Statements (Unaudited) January 31, 2020 NAPLES HERITAGE Community Development District Balance Sheet January 31, 2020 ACCOUNT DESCRIPTION TOTAL ASSETS Cash - Checking Account $ 81,957 Investments: Money Market Account 7,227 Deposits 1,700 TOTAL ASSETS $ 90,884 LIABILITIES Accounts Payable $ 517 TOTAL LIABILITIES 517 FUND BALANCES Nonspendable: Deposits 1,700 Assigned to: Operating Reserves 9,208 Reserves -Fountains 400 Reserves -Road and Lakes 1,865 Unassigned: 77,194 TOTAL FUND BALANCES $ 90,367 TOTAL LIABILITIES & FUND BALANCES $ 90,884 1611A Agenda Page 57 General Fund Page 1 1611A3 NAPLES HERITAGE Agenda Page 58 Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending January 31, 2020 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A % OF JAN-20 JAN-20 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL REVENUES Interest -Investments $ 240 $ 80 $ 261 $ 181 108.75% $ 20 $ 99 Interest - Tax Collector - - 53 53 0.00% - 53 Special Assmnts- Tax Collector 119,851 110,883 109,418 (1,465) 91.30% 8,880 6,754 Special Assmnts- Discounts (4,794) (4,615) (4,241) 374 88.46% (1,012) (180) TOTAL REVENUES 115,297 106,348 105,491 (857) 91.50 % 7,888 6,726 EXPENDITURES Administration P/R-Board of Supervisors 5,000 2,000 2,000 - 40.00% 1,000 1,000 FICA Taxes 383 153 153 - 39.95% 77 77 ProfServ-Engineering 2,000 - - - 0.00% - - ProfServ-Field Management 819 819 826 (7) 100.85% 31 31 ProfServ-Legal Services 3,500 854 854 - 24.40% - - ProfServ-Mgmt Consulting Sery 22,605 7,535 7,535 - 33.33% 1,884 1,884 ProfServ-Property Appraiser 1,798 1,798 1,498 300 83.31% - - ProfServ-Web Site Maintenance 654 218 218 - 33.33% 55 55 Auditing Services 3,000 - - - 0.00% - - Postage and Freight 750 250 251 (1) 33.47% 63 110 Insurance - General Liability 8,522 8,522 7,747 775 90.91% - - Printing and Binding 900 - - - 0.00% - - Legal Advertising 2,400 267 280 (13) 11.67 % - - Misc-Bank Charges 660 - - - 0.00% - - Misc-Assessmnt Collection Cost 2,397 2,218 2,104 114 87.78% 178 131 Misc-Contingency 376 - - - 0.00% - - Misc-Web Hosting 501 167 2,038 (1,871) 406.79% 42 756 Office Expense 410 137 33 104 8.05% - - Annual District Filing Fee 175 175 175 - 100,00 % - - Total Administration 56,850 25,113 25,712 (599) 45.23% 3,330 4,044 Field Contracts -Fountain 716 358 358 - 50.00% 179 179 Contracts -Aerator Maintenance 2,350 382 382 - 16.26% 382 382 Electricity - Aerator 3,360 1,120 1,604 (484) 47.74% 280 363 R&M -Fence 480 - - - 0.00% - - Misc-Contingency 22,861 120 120 - 0.52% - - Total Field 29,767 1,980 2,464 (484) 8.28% 841 924 Reserves Reserve - Fountain 200 - - - 0.00% - - Reserve - Roads and Lakes 28,480 - - - 0.00% - - Total Reserves 28,680 - - - 0.00% - - TOTAL EXPENDITURES & RESERVES 115,297 27,093 28,176 (1,083) 24.44% 4,171 4,968 Excess (deficiency) of revenues Over (under) expenditures - 79,255 77,315 (1,940) 0.00% 3,717 1,758 Net change in fund balance $ - $ 79,255 $ 77,315 $ (1,940) 0.00% $ 3,717 $ 1,758 FUND BALANCE, BEGINNING (OCT 1, 2019) 13,052 13,052 13,052 FUND BALANCE, ENDING $ 13,052 $ 92,307 $ 90,367 Page 2 i611A3 Agenda Page 59 NAPLES HERITAGE Community Development District Supporting Schedules January 31, 2020 NAPLES HERITAGE Community Development District Non -Ad Valorem Special Assessments - Collier County Tax Collector Monthly Collection Distributions For the Fiscal Year Ending September 30, 2020 1611A3 Agenda Page 60 Date Received Net Amount Received Discount / (Penalties) Amount Collection Costs Gross Amount Received Assessments Levied $ 119,850 Allocation % 100% 11/25/19 $ 15,382 $ 654 $ 314 $ 16,350 11/27/19 30,482 1,296 622 32,400 12/13/19 46,409 1,956 947 49,313 12/27/19 3,673 116 75 3,864 12/30/19 684 39 14 737 01/22/20 6,443 180 131 6,754 TOTAL $ 103,074 $ 4,241 $ 2,104 $ 109,418 % COLLECTED 91.3% TOTAL OUTSTANDING $ 10,432 Page 3 NAPLES HERITAGE Community Development District ACCOUNT NAME GENERALFUND Checking Account -Operating Money Market Account 1611A3 Agenda Page 61 Cash and Investment Balances January 31, 2020 BANK NAME YIELD MATURITY BALANCE Valley National 1.07% N/A 81,957 BankUnited 1.50% N/A 7,227 Total $ 89,184 Page 4 Agenda Page 62 NAPLES HERITAGE Community Development District Payment Register by Fund For the Period from 12/01/2019 to 1/31/2020 (Sorted by Check / ACH No.) Fund Check / ACH Amount I I Dale Payee Invoice No. Payment Description Invoice / GL Description G/L Account # No. No. Paid GENERAL FUND - 001 001 367 12/11/19 FPL-ACH 113019-96465 ACH 96307-96465 10/31119-11130/19 Electricity - Aerator 543051-53901 $42.24 001 368 12/11/19 FPL-ACH 113019-083268 ACH 62115-08368 10/31119-11130/19 Electricity - Aerator 543051-53901 $75.37 001 369 12/11/19 FPL-ACH 113019-62125 ACH 57930-62125 10/31119-11130119 Electricity - Aerator 543051-53901 $90.54 001 370 12/11/19 FPL-ACH 113019-45567ACH D0255-4556710131/19-11130119 Electricity - Aerator 543051-53901 $78.89 001 371 12/11/19 FPL-ACH 113019-99566ACH 46592-9956610/31/19-11/30/19 Electricity -Aerator 543051-53901 $84.72 001 5027 12/06/19 FEDEX 6-849-92897 SERVICE FOR 1120/19 Postage and Freight 541006-51301 $13.98 001 5028 12/06/19 INFRAMARK, LLC 46497 11/19 MANAGEMENT FEES ProfServ-Mgmt Consulting Sery 531027-51201 $1,883.75 001 5028 12/06/19 INFRAMARK, LLC 46497 11/19 MANAGEMENT FEES Postage and Freight 541006-51301 $3.50 001 5028 12/06/19 INFRAMARK, LLC 46497 11/19 MANAGEMENT FEES Office Expense 551001-51301 $33.00 001 5028 12/06/19 INFRAMARK, LLC 46497 11/19 MANAGEMENT FEES ProfServ-Web Site Maintenance 531094-51301 $54.50 001 5029 12/13/19 FPL-ACH 113019.56059 87443-5605910/31/19-11130/19 Electricity -Aerator 543051-53901 $38.85 001 5030 12/13/19 INNERSYNCE STUDIO 18083 QTRLY WEBSITE HOSTING NOV19-JAN20 Misc-Web Hosting 549915-51301 $388.13 001 5030 12/13/19 INNERSYNCE STUDIO 18082 WEBSITE & REMEDIATION OF HISTORICAL DOCS-50 % Misc-Web Hosting 549915-51301 $756.15 001 5032 01/0320 COLEMAN, YOVANOVICH & 81 11/19 GEN COUNSEL ProfServ-Legal Services 531023-51401 $528.75 001 5033 01/0320 COLLIER COUNTY TAX COLLECTOR TIAGE-121619 2019 TAX ROLL 1ST POSTAGE BILL Postage and Freight 541006-51301 $9.69 001 5034 01/0320 1NFRAMARK, LLC 47420 12/19 MANAGEMENT FEES ProfServ-Mgmt Consulting Sery 531027-51201 $1,883.75 001 5034 01/0320 INFRAMARK, LLC 47420 12/19 MANAGEMENT FEES Postage and Freight 541006-51301 $7.00 001 5034 01/0320 INFRAMARK, LLC 47420 12/19 MANAGEMENT FEES ProfServ-Web Site Maintenance 531094-51301 $54.50 DOt 5034 0110320 INFRAMARK, LLC 47420 12/19 MANAGEMENT FEES GoDaddy 549915-51301 $137.86 001 5035 01/0720 INNERSYNCE STUDIO 18193 WEBSITE & REMEDIATION OF HISTORICAL DOCS-FINAL Misc-Web Hosting 549915-51301 $756.15 001 5039 01/1420 FEDEX 6-889-52678 SERVICE FOR 12/31/19 Postage and Freight 541006-51301 $92.05 001 5040 01/14/20 FPL-ACH 123119-56059 87443-5605911/30/19-12/31/19 Electricity -Aerator 543051-53901 $39.82 001 5041 01/1420 SOLITUDE LAKE MANAGEMENT LLC PI-A00342064 01/0120-03/3120 FOUNTAIN MAINT Contracts -Fountain 534023-53901 $179.00 001 5041 01/1420 SOLITUDE LAKE MANAGEMENT LLC PI-A00342065 01/0120-D6/3020 AERATOR MAINT Contracts -Aerator Maintenance 534129-53901 $382.00 Doi 5042 012020 COLEMAN, YOVANOVICH & 82 12119 GEN COUNSEL ProfServ-Legal Services 531023-51401 $162.50 001 5043 012020 NAPLES HERITAGE GOLF & CC 88D034976 REIMB PER AGREEMENT 04/03/19-VERTEX INV Agreement 04-03-19 568135-58100 $21,578.57 001 5045 01QW0 FEDEX 6-895-95835 SERVICE FOR 01/07/20 Postage and Freight 541006-51301 $15.09 001 5046 0113020 INFRAMARK, LLC 48265 0120 MANAGEMENT FEES ProfServ-Mgmt Consulting Sery 531027-51201 $1,883.75 001 5046 0113020 INFRAMARK, LLC 48265 0120 MANAGEMENT FEES ProfServ-Field Management 531016-51301 $31.25 001 5046 0113020 INFRAMARK, LLC 48265 01/20 MANAGEMENT FEES Postage and Freight 541006-51301 $2.50 001 5046 01/3020 INFRAMARK, LLC 48265 01/20 MANAGEMENT FEES ProfServ-Web Site Maintenance 531094-51301 $54.50 001 DD103 01/11/20 FPL-ACH 123119-08368 ACH 62115-08368 11/30/19-12131/19 Electricity - Aerator 543051-53901 $76.56 001 DD104 0111120 FPL-ACH 123119-62125ACH 57930-6212511/30/19-12131/19 Electricity - Aerator 543051-53901 $92.70 001 DD105 0111120 FPL-ACH 123119-45567ACH 00255-4556711/30/19-12/31119 Electricity - Aerator 543051-53901 $81.69 001 DD106 01/1120 FPL-ACH 123119-99566ACH 46592-9956611/30/19-12/31/19 Electricity -Aerator 543051-53901 $87.57 w CD m cn 1611A3 NAPLES HERITAGE Community Development District Payment Register by Fund For the Period from 12/01/2019 to 1/31/2020 (Sorted by Check / ACH No.) Fund Check / ACH No. I No. Date Payee Invoice No. Payment Description Invoice / GL Description 001 5031 01/02/20 THOMAS RUTKOWSKI PAYROLL January 02, 2020 Payroll Posting 001 5036 01110/20 GERALD G. JAMES PAYROLL January 10, 2020 Payroll Posting 001 5037 01/10/20 RICHARD J. LEONHARD PAYROLL January 10, 2020 Payroll Posting 001 5038 01/10/20 THOMAS RUTKOWSKI PAYROLL January 10, 2020 Payroll Posting 001 DD101 01/10/20 KENNETH R. GAYNOR PAYROLL January 10, 2020 Payroll Posting 001 ADJ WAGES 12/31/19 PETER J. LOMBARDI PAYROLL December 31, 2019 Payroll Posting 001 5044 01/20/20 PETER V. RAMUNDO PAYROLL January 20, 2020 Payroll Posting m CD m M Agenda Page 63 G/L Account N I Amount Paid $184.70 $184.70 $184.70 $184.70 $184.70 ($184.70) $184.70 Fund Total $32.804.37 Total Checks Paid $32,804.37 1611A3 Agenda Page 64 Subject: FW: Naples Heritage - Payroll Importance: High From: Lenzen, Priscilla<priscilla.lenzen@inframark.com> Sent: Monday, February 24, 2020 10:36 AM To: Faircloth, Justin<Tustin.faircloth@inframark.com> Cc: Bingle, Lori A. <lori,bingle@inframark.com>; Baldwin, Alan <alan.baldwin inframark.com>; Davis, Paula <i)au,la.davis(rllinframark.com>; Lusk, Terri <tern.luskCa�inframark.com> Subject: Naples Heritage - Payroll Justin, I spoke with Valley Bank's Relationship Manager in regards to Naples Heritage Payroll Issue. On an annual basis the bank reviews the ACH limit set for ALL Districts managed by Inframark. It so happened that the review was the same time frame as when this ACH file went through. A temporary hold must have been put the accounts during this review process. This is not the normal procedure and the Bank's Relationship Manager should have been advised if there were any such holds. The ACH limit is very sufficient for ALL of our districts, and this issue is being addressed with the bank staff so it doesn't happen in the future. The Bank would like to express their apologies to Naples Heritage for this mishap. Our Payroll Department will be processing a manual check for the payroll today, and will resume with ACH for Direct Deposits for these board members going forward. Please let me know if you have any questions. Thanks. Priscilla Lenzen I Senior Accountant ( 1NFRAMARK 1 N 1'RASTRUC1URt MAHAGLMLHI StAVICtS 210 N. University Drive, Suite 702 1 Coral Springs, FL 33071 (0) 954-603-0033 Ext. 40547 1 (D) 754-229-4134 1 (M) 954-415-9633 www.inframark.com 161ia4 Naples Heritage Community Development District Inframark, Infrastructure Management Services 210 N. University Drive, Suite 702, Coral Springs, Florida 33071 Tel. (954) 753-5841 • Fax (954) 345-1292 DATE: June 11, 2020 Mr. Derrick Johnssen CLERK OF THE CIRCUIT COURT Finance Department Derek.johnssen@collierclerk.com FROM: Diane M. Manza Lead Recording Secretary RE: Minutes of the Meeting held March 3, 2020 as Approved at the May 5, 2020 Meeting Enclosed for your records is a copy of the minutes of the above referenced meeting of the Naples Heritage Community Development District, which are to be kept on file for public access. /dmm Encl: Cc: Mr. Gregory Urbancic Coleman, Yovanovich & Koester, P.A. gurbancic@gcjlaw.com justin.fairclothginframark.com Gmgnh cg c.com 16 11 A 3 MINUTES OF MEETING NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Naples Heritage Community Development District was held on Tuesday, March 3, 2020 at 9:00 a.m. at the Naples Heritage Golf and Country Clubhouse, 8150 Club Way, Naples, Florida. Present and constituting a quorum were: Kenneth R. Gaynor Chairman Peter Ramundo Vice Chairman Gerald James Assistant Secretary Richard Leonhard Assistant Secretary Tom Rutkowski Assistant Secretary Also present were: Justin Faircloth District Manager Patrick Dorbad NHGCC General Manager The following is a summary of the discussions and actions taken at the March 3, 2020 Board of Supervisors meeting. FIRST ORDER OF BUSINESS Roll Call The meeting was called to order and all Supervisors were present. SECOND ORDER OF BUSINESS Public Comment on Agenda Items None THIRD ORDER OF BUSINESS Approval of the Minutes of the January 7, 2020 Meeting Mr. Faircloth stated each Board member received a copy of the minutes of the January 7, 2020 meeting and requested any corrections, additions or deletions. On MOTION by Mr. James seconded by Mr. Leonhard with all in favor the minutes of the January 7, 2020 meeting were approved. 3 1611A3 March 3, 2020 FOURTH ORDER OF BUSINESS Old Business A. Master Association Club Expansion Update • Mr. Gaynor provided an update on the expansion project. Naples Heritage CDD FIFTH ORDER OF BUSINESS New Business A. Distribution of the Proposed Fiscal Year 2021 Budget and Consideration of Resolution 2020-2 Approving the Budget and Setting the Public Hearing • The Fiscal Year 2021 proposed budget was reviewed. • The Board made no changes to the budget; assessments will not be increased. On MOTION by Mr. Gaynor seconded by Mr. Leonhard with all in favor Resolution 2020-2 approving the tentative budget for fiscal year 2021 and setting a public hearing for May 5, 2020 at 9:00 a.m. in the Naples Heritage Golf & ,Country Club Clubhouse was adopted. B. Power Installation Proposals i. Condee Cooling & Electric, Inc. ii. Bentley Electric Installation Agreement • Power installation proposals were received from Condee Cooling & Electric and Bentley Electric. • Bentley Electric was substantially lower of the two and after discussion with the Chair a contract with them was authorized. • It was noted to the Board the need for boring to be completed under driveways along Killkenny Way to get power from the transformer to the drainage easement for the aeration of lake 1. The estimated cost of the boring will still be under the previously authorized amount for the power installation on the project. iii. Naples Heritage Golf & Country Club/Naples Heritage CDD Aeration Connection Agreement • Aeration Connection Agreement with Naples Heritage Golf & Country Clubhouse was reviewed. On M:a1l ON by Mr. Ramundo seconded by Mr. James with in favor the HOA/CDD Aeration Connection A reet was approved. 2 March 3, 2020 Naples Heritage CDD 161 1 C. Solitude Proposal Aeration Install Lakes 2 & 9 • The aeration install proposal from Solitude for Lakes 2 & 8 was discussed. • This item was tabled pending the electrical install proposal from Bentley Electric. SIXTH ORDER OF BUSINESS Manager's Report A. Acceptance of Financial Statements • The financial statements for the period ending January 31, 2020 were reviewed. On MOTION by Mr. Leonhard seconded by Mr. Ramundo with all in favor the financials for the period ending January 31, 2020 were accepted. B. Follow Up Items i. Motion to Surplus Fence Panels Before Disposal On MOTION by Mr. Leonhard seconded by Mr. James with all in favor to surplus fence panels before disposal was approved. SEVENTH ORDER OF BUSINESS Attorney's Report • Staff is working with District Counsel on revising agreement with the Master Association to help protect the District with FEMA and to clarify the Club is acting as a vendor for the District. EIGHTH ORDER OF BUSINESS Engineer's Report There not being any, the next item followed. NINTH ORDER OF BUSINESS Supervisors' Requests • Supervisor Rutkowski inquired about a community obtaining a fountain in their lake. • Supervisor Leonhard inquired about handling of Supervisor agenda booklets. TENTH ORDER OF BUSINESS Audience Comments None ELEVENTH ORDER OF BUSINESS Adjournment 3 There being no further business, On MOTION by Mr. Leonhard seconded by Mr. James with a I l in favor the meetin was adjourned at 9:37 a.m. Z cz J n Faircloth Kenneth R. Gavnor ecretary Chairman 1611q,� WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT c/o Special District Services, Inc. 2501 Burns Road, Suite A Palm Beach Gardens, Florida 33410 (561) 630-4922 Fax: (561) 630-4923 May 21, 2020 VIA CERTIFIED MAIL — RETURN RECEIPT REQUESTED Clerk of the Circuit Court Collier County Courthouse 3315 Tamiami Trail East, #102 Naples, Florida 34112-5324 Re: Winding Cypress Community Development District To Whom It May Concern: Pursuant to Florida law, enclosed please find a copy of the following document relative to the above referenced Community Development District: 1.) Proposed Fiscal Year 2020/2021 Budget (Oct. 1, 2020 — Sept. 30, 2021) If you have any questions or comments, please contact our office. Sincerely, SPECIAL DISTRICT SERVICES, INC. Laura J. Arc Enclosure ib11A4 Winding Cypress Community' Development District Proposed Budget For Fiscal Year 202O/2021 October 1, 2020 - September 30, 2021 1611A4 CONTENTS PROPOSED BUDGET II DETAILED PROPOSED BUDGET III DETAILED PROPOSED DEBT SERVICE FUND BUDGET (SERIES 2015) IV DETAILED PROPOSED DEBT SERVICE FUND BUDGET (SERIES 2019) V ASSESSMENT COMPARISON PROPOSED BUDGET 1 6 I 1 A 4 WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2020/2021 OCTOBER 1, 2020 - SEPTEMBER 30, 2021 REVENUES FISCAL YEAR 2020/2021 BUDGET 4 & m Ass asswwft ATT %AA Debt Assessments - Series 2015 526,216 Debt Assessments - Series 2019 311,687 Interest Income 180 TOTAL REVENUES $ 1,016,894 EXPENDITURES Supervisor Fees 1,200 .Payroll Taxes - Employer 98 Engineering/Inspections 8,000 Preserve Maintenance 79,700 Management 36,084 Legal 15.500 Assessment Roll 5,000 Audk Fees 3,900 Arbitrage Rebate Fee 650 Insurance 5,900 Legal Advertisements 1,800 Miscellaneous 750 Postage 300 Office Supplies 600 Dues & Subscriptions 175 Trustee Fee 7,800 Continuing Disclosure Fee 2,000 TOTAL EXPENDITURES S 169,465 REVENUES LESS EXPENDITURES $ 846,439 Bond Payments - Series 2015 486,750 Bond Payments - Series 2019 (288,311) BALANCE 71,378 County raiser & Tax Collector Fee (35,042 Discounts For Early Payments (41,136) EXCESS/ SHORTFALL E (4,800) Carryover Funds From Prior Year 4,8001 NET EXCESS/ SHORTFALL 4/122020 10:57 AM 1611A4 DETAILED PROPOSED BUDGET WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2020/2021 OCTOBER 1, 2020 - SEPTEMBER 30, 2021 REVENUES FISCAL YEAR 2018/2019 ACTUAL FISCAL YEAR FISCAL YEAR 2018/2020 2020/2021 BUDGET BUDGET COMMENTS ti & 1th Assessments 93 298 177,85D 177 811 'Expenditures Less Interest & Car over1.925 Debt Assessments - Series 2015 518,126 526,216 526,216 Bond Pa ments/.925 Debt Assessments - Series 2019 0 311,786 311,687 Bond Pa ments/.925 Interest Income 266 180 180 Interest Pro'ected At $15 Per Month TOTAL REVENUES_. 611,690 $ _ U16 032 $ 1,015,894 EXPENDITURES Supervisor Fees 0 1,200 1,200 Supervisor Fees Payroll Taxes - Employer 0 96 96 Pro'ected At 8% Of Supervisor Fees Engineering/Inspections 14,154 5,500 8,000 $2,500 Increase From 2019/2020 Budget Preserve Maintenance 0 76,940 79,700 Fiscal Year 2019/2020 Expenditure Was $78,705 Management 34,632 35,280 36,084 CPI Adjustment Legal 5,563 16,000 15,5 FY 2019/2020 Expenditure Through Feb 2020 Was $4,026 Assessment Roll 5,000 5,000 5,000 As Per Contract Audit Fees 3,400 4,400 3,900 Accepted Amount Of 201912020 Audit Arbitrage Rebate Fee 650 650 650 No Chan a From 2019/2020 Budget Insurance 5,000 6,000 5,900 Insurance Estimate Legal Advertisements 7,850 2,000 1,8W Expenditure Was Higher In 2018/2019 Due To Bond Issue Miscellaneous 457 750 750 No Change From 2019/2020 Budget Postage 534 300 300 Expenditure Was Higher In 2018/2019 Due To Bond Issue Office Supplies 1,051 6001 600 Expenditure Was Higher In 2018/2019 Due To Bond Issue Dues & Subscriptions 175 175 175 No Change From 2019/2020 Budget Trustee Fee 3,709 7,8001 7,800 Increased Due To Second Bond Issue Continuing Disclosure Fee 1,000 2,OOOJ 2,000 Increased Due To Second Bond Issue TOTAL EXPENDITURES 83,175 $ 164 691 $ 169,455 REVENUES LESS EXPENDITURES 628,516 $ 851,341 $ 84111,439 Bond Payments - Series 2015 490,124 486,750 486,750 2021 Principal & Interest Payments Bond Payments - Series 2019 0 288,402 (288,311) 2021 Principal & Interest Payments BALANCE 38,391 76,189 71,378 County Appraiser & Tax Collector Fee (6,527) 35,047 (35,042 Three And One Half Percent Of Total Assessment Roll Discounts For Early Payments 20,123 41.142 (41,136) Four Percent Of Total Assessment Roll EXCESS/ SHORTFALL $ 11,741 $ - $ (4,8001 Carryover Funds From Prior Year 0 0 4,800 Carryover Funds From Prior Year NET EXCESS! SHORTFALL 11 741 $ - $ 4/12r2020 10:57 AM DETAILED PROPOSED DEBT SERVICE FUND (SERIES 2015) BUDGET WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2020/2021 OCTOBER 1, 2020 - SEPTEMBER 30, 2021 REVENUES FISCAL YEAR 2018/2019 ACTUAL FISCAL YEAR 2019/2020 BUDGET FISCAL YEAR 2020/2021 BUDGET COMMENTS Interest Income 1,522 225 225 Projected Interest For 2020/2021 NAV Tax Collection 490,123 486,750 486,750 Maximum Debt Service Collection Total Revenues 491,646 $ 486,975 $ 486,975 EXPENDITURES Principal Pa ments 130,000 140,000 145 000 Principal Payment Due In 2021 Interest Payments 350,350 342,350 336,750 Interest Payments Due In 2021 Bond Redemption 0 4,625 5,225 Estimated Excess Debt Collections Total Expenditures ; 480,360 $ 486,975 $ 486,975 Excess/ Shortfall 11 295 $ - $ Series 2015 Bond Information Original Par Amount = $7,535,000 Annual Principal Payments Due = Interest Rate = 4.00% - 5.00% Annual Interest Payments Due = Issue Date = December 2015 Maturity Date = November 2045 Par Amount As Of 1/1120 = $6,975,000 411212= 10:57 MA III November 1st May 1st & November 1st DETAILED PROPOSED DEBT SERVICE (SERIES 2019) FUND BUDGET WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2020/2021 OCTOBER 1, 2020 - SEPTEMBER 30, 2021 REVENUES FISCAL YEAR 2018/2019 ACTUAL FISCAL YEAR 2019/2020 BUDGET FISCAL YEAR 2020/2021 BUDGET COMMENTS Interest Income 409 50 50 Projected Interest For 2020/2021 Debt Service Bond Proceeds 289,830 0 0 NAV Tax Collection 0 288,402 288,311 Maximum Debt Service Collection Total Revenues $ 290,239 288,452 $ 288 361 EXPENDITURES Principal Payments 0 75,000 75,000 Principal Payment Due In 2021 Interest Payments 0 213,156 210,344 Interest Payments Due In 2021 Bond Redemption 0 296 3,017 Estimated Excess Debt Collections Total Expenditures $ - $ 288,452 $ 288,361 Excess/ Shortfall 290,239 ; Series 2019 Bond Information Original Par Amount = $4,470,000 Annual Principal Payments Due = Interest Rate = 3.75% - 5.00% Annual Interest Payments Due = Issue Date = February 2019 Maturity Date = November 2049 Par Amount As Of 1/1/20 = $4,470,000 4112=20 10:57 PM I V November 1st May 1st & November 1st WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICTA 4 ASSESSMENT COMPARISON O P1 a 2 SF Villas DMse a 2 SF Was Total For Phases 1 d 2 SF Mlles O a M Fa Phases 1 d 2 SF 50' Unks Q6bt Ft1r Phases 1 a 2 SF 60' Units Total For Phases 1 & 2 SF 30' Units 0 a M For Phases 1 a 2 SF W Units Dab For Phases i a 2 SF 66' Units Total For Phases 14, 2 SF 66' Units O d M For Phase 3 SF 60' Units pabl Far Pjtaae 3 SF 50' Units Total For Phase 3 SF $0' Units O d M For Phan 3 8F 85' Units Qebt For Phan 3 SF 85' Units Total For Phase 3 SF 6V Units Assessments Include the Folaain0 4% DteOdtatt fa Early Payments 2% County Tax Collector Foe 1.6% County Property Appraiser Fee Community Information: Phases 1 d 2: 554 Units Phase 3: 212 Units Total: 755 Unite Fiscal Year Fiscal Year Fiscal Yw Flocal Year 2017/2018 2018/2019 2019f2020 2020IM21 AssounwR' Assessment' Projected Assessment' Prolected Assessawar f 164.53 $ 184.53 f 232.18 f 23213 f 1135.00 f 835.00 f $49.00 f 849.00 S 999.53 f 999.53 f 1,081.18 S 1.061.13 S 164.53 f 164.53 f 232.18 f 232.13 f 939.00 s 939.00 ; 961,09 f s64.00 i 1,103.53 s 1.103.53 f 1,166.15 f 1,166.13 S 164.53 f 164.53 3 232.18 f 23713 f 1."&E f 1,043.00 f 1,060.00 f 1,e60.00 $ 1.207.53 f 1,207.53 s 1,292.18 3 1,29t13 f - 8 - f 232.18 i 232.13 Al f f _ 1,429.00 f 1,429.00 f 3 - S 1.661.19 f 1,661.13 3 f - f 232.18 f 23113 f f f 1.544.00 $ 1,5M.00 f - f - s 1.776.18 f 1,776.13 Phases 1 a 2: Villas 152 Units 50' Lots: 270 Units 65' Lots: 132 Units 70tai 554 UMte Note: Chan6ee In Debt Aasesemant Rates From I W 9 to 19120 Dw To Fees Rate Adlustnrom In Updated MCFodolooes. Debt Rates Did Not Increase. Property Appraiser Fees Were Indrded ti O&M. V043: 0 Units 50, Lots: 136 Unks 85, Lou 78 Units Total: 212 Unks 4112*020 10:67 AM v Note: Dwatepar made Phase 3 Bond Prepayngm in January 2020 for 1 lot di0eren8ai (1 65' Let Replaoed Mth 1 50' let) COLLIER COUNTY FLORIDA REQUEST FOR LEGAL ADVERTISING OF PUBLIC HEARINGS To: Clerk to the Board: Normal Legal Advertisement (Display Adv., location, etc.) ® Other: X ,i ,77 r � r 1611B Originating Dept/ Div: Bayshore Gateway CRA Person: Tami Scott Date: 5/13/20 Petition No. (If none, give brief description): Petitioner: (Name & Address): Bayshore Community Redevelopment Agency 3299 Tamiami Trl E unit 103 Naples, F134112 Name & Address of any person(s) to be notified by Clerk's Office: (If more space is needed, attach separate sheet) Hearing before: BCC BZA X Other- Legal Notice Advertisement for— CRA Public Parking lot ITB Requested Hearing date: (Based on advertisement appearing at least 10 days before hearing.) Newspaper(s) to be used: (Complete only if important): To appear in Naples Daily News X Naples Daily News ❑ Other Proposed Text: (Include legal description & common location & Size): Companion petition(s), if any & proposed hearing date: N/A ❑ Legally Required Does Petition Fee include advertising cost? ® Yes ❑ No If Yes, what account should be charged for advertising costs: Please charge to PO 4500200494 Reviewed by: Tami Scott Date 5/13/20 Division Administrator or Designee List Attachments: (1) Bayshore CRA Project Notice DISTRIBUTION INSTRUCTIONS A. For hearings before BCC or BZA: Initiating person to complete one copy and obtain Division Head approval before submitting to County Administrator. Note: If legal document is involved, be sure that any necessary legal review, or request for same, is submitted to County Attorney before submitting to County Administrator. The Administrator's office will distribute copies: ❑ County Manager agenda file: to ® Requesting Division ® Original - Clerk's Office B. Other hearings: Initiating Division head to approve and submit original to Clerk's Office, retaining a copy for file. FOR CLERK'S OFFICE USE ON ;Y�, Date Received: s J �(Ztlate of Public hearing:&,%-JA Date Advertised: —qW 161181 Send all Invoices to: Collier County Board of County Commissioners Collier County Board of County Commissioners Procurement Services Division Attn: Accounts Payable Phone: 239-252-8407 3299 Tamiami Trl E Ste 700 Fax: 239-732-0844 Naples FL 34112-5749 Tax Exempt: 85-8015966531C-1 OR email to: bccapclerk@collierclerk.com Vendor# 128310 DESK SPINCO INC SCRIPPS NP OPERATING LLC NAPLES DAILY NEWS 7950 JONES BRANCH DRIVE MCLEAN VA 22107 Please deliver to: BAYSHORE GATEWAY TRIANGLE CRA 3299 TAMIAMI TRAIL E, SUITE 103, UNIT 102 NAPLES FL 34112 Purchase Order number must appear on all related correspondence, shipping papers and invoices: Purchase order PC Number 4500200494 Date 11/15/2019 Contact Person Comm Redev Agency Telephone 239-643-1115 f� Delivery Date: 09/30/2020 Terms of Payment Net 30 Days Item Material Description Order Qty Unit Price Per Unit Net Value 00010 WV LEGAL & NON -LEGAL ADS 4,000 EA 1.00 4,000.00 Legal & Non -Legal Advertisements 19-7576-WV;BCC APPVL 2/26/19;ITEM#16.E.4 Total net value excl. tax USD 4,000.00 VENDOR Terms and Conditions The VENDOR agrees to comply with all Purchase Order Terms and Conditions as outlined on the Collier County Procurement Services Division site: https://www.colliercountyfl.gov/home/showdocument?id=74077, including delivery and payment terms. Further the VENDOR agrees to: 1. Provide goods and services outlined in this Purchase Order with the prices, terms, delivery method and specifications listed above. 2. Notify department Immediately if order fulfillment cannot occur as specified. 3. Send all invoices to: Collier County Board of County Commissioners Attn: Accounts Payable 3299 Tamiami Trl E Ste 700 Naples FL 34112-5749 OR email to: bccapclerk@collierclerk.com The Purchase Order is authorized under direction of Collier County Board of County Commissioners by: �+ C,_ 4 Edward F. Coyman Jr, Director, Procurement Services Division Printed 11/15/2019 @ 12:35:41 187-138325-649100 Page 1 of 1 1611B1 Date: May 11, 2020 From: Jim Flanagan, Procurement Manager, Procurement Services To: Tami Scott, Project Manager; Debrah Forester Director, CRAs; Jennifer Reynolds, Fiscal Technician — Bayshore CRA RE: ITB Solicitation #20-7773 — Bayshore CRA Community Parking Lot - Advertising Legal Notice Advertisement for Invitation to bid #20-7773 — Bayshore CRA Community Parking Lot is to be posted in the Naples Daily News for publication on May 15, 2020 i exT Tor Havertisement as tollows: Collier County hereby advertises on May 15, 2020 Bid No. 20-7773 for the construction of the Bayshore CRA Community Parking Lot Project located in Collier County, Florida, for sealed bids to be received no later than June 17, 2020 at 3:00 p.m. local time. A non -mandatory pre -bid meeting will be held on May 27, 2020 at 10:00 a.m. on the Procurement Services Conference Bridge. The Conference Bridge is available by calling 239-252-7205 using access Code 212121. for this solicitation. Prospective bidders must register on https://www.bidsync-com/bidsync-cas/ by clicking on Vendor Registration. Once registered, interested parties may obtain a complete set of documents at: https://www.bidsync.com/bidsync-cas/ For your information and reference, below is the overview and timeline of the solicitation process that we have set it as of this date: Solicitation Process Overview — (may be subject to change) Solicitation Posting: May 15, 2020 NON -MANDATORY Pre -Bid Meeting: May 27, 2020 @ 10:00 AM on the Procurement Services Conference Bridge. The Conference Bridge is available by calling 239-252-7205 using access Code 212121. NO SITE VISIT Last Day for Questions: June 5, 2020 at 5:00 pm Questions answered by: June 10, 2020 Bids Due: June 17, 2020 no later than 3:00 PM Please mark your calendars accordingly. Please note: All contact and communication between potential bidders on this project is to be directed to the Procurement Strategist for the duration of the solicitation — from issuance of the solicitation to the execution of the final contract/cancellation of solicitation. This policy ensures proper communication channels and preserves the integrity and transparency of the solicitation process. Reference Section 7.3.0 of the Procurement Manual. Please advise your team and design professionals of this requirement. 1611B1 Corporate Acct #125362 May 13, 2020 Attn: Legals Naples News Media Group 1100 Immokalee Road Naples, Florida 34110 Re: CRA Invitation to Bid #20-7773 — Community Parking Lot Project Dear Legals: Please advertise the above referenced notice on Friday, May 15, 2020 and kindly send the Affidavit of Publication, together with charges involved, to this office. Thank you. Sincerely, Teresa Cannon, Deputy Clerk P.O.#4500200494 1611B1 Collier County hereby advertises on May 15, 2020 Bid No. 20-7773 for the construction of the Bayshore CRA Community Parking Lot Project located in Collier County, Florida, for sealed bids to be received no later than June 17, 2020 at 3:00 p.m. local time. A non -mandatory pre -bid meeting will be held on May 27, 2020 at 10:00 a.m. on the Procurement Services Conference Bridge. The Conference Bridge is available by calling 239-252-7205 using access Code 212121. for this solicitation. Prospective bidders must register on hitps://www.bidsync.com/bidsync-cas/ by clicking on Vendor Registration. Once registered, interested parties may obtain a complete set of documents at: https://www.bidsync.com/bidsync-cas/ 1611B1 Teresa L. Cannon From: Teresa L. Cannon Sent: Wednesday, May 13, 2020 10:10 AM To: Naples Daily News Legals Subject: CRA Notification Attachments: CRA Community Parking Lot Project.doc; CRA - Community Parking Lot Project.doc Legals, Please process the attached Legal ad on Friday, May 15, 2020. Thank you Teresa Cannon BMR Senior Clerk II Office: 239-252-8411 Fax: 239-252-8408 Teresa.Cannon@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112-5746 www.CollierClerk.com i 1611B1 Teresa L. Cannon From: Gannett Legals Public Notices <GanLegPubNotices@gannett.com> Sent: Wednesday, May 13, 2020 10:10 AM To: Teresa L. Cannon Subject: DO NOT REPLY External Message: Please use caution when opening attachments, clicking links, or replying to this message. This is an auto generated email, please do not reply. The legal department has received your email and will be processing your notice as soon as possible. We will provide a proof as well as publication dates, cost and payment requirements prior to the notice running. All Legal/Public Notices will be processed for the desired publication if received by deadline. Office Hours: Monday — Friday 8:00 am -5:00 pm CST/EST Thank you for your business. Gannett Legal/Public Notice Department Teresa L. Cannon From: Gannett Legals Public Notices <GanLeg PubNotices@gannett.com> Sent: Wednesday, May 13, 2020 11:12 AM To: Teresa L. Cannon Subject: RE: 4192159 CRA Notification Attachments: 4192159.pdf External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good Morning, The notice is scheduled to publish in the Naples Daily News on May 15. The total cost is $91.00 and a proof is attached. An affidavit will be sent after publication. Thank you! Brittany Grady Public Notice Representative Naples Daily News I LOCAUQ PART OF THE USA TODAY NETWORK Office: 239-263-4700, option 3 From: Teresa L. Cannon <Teresa.Cannon@collierclerk.com> Sent: Wednesday, May 13, 2020 9:10 AM To: NDN-Legals <legals@naplesnews.com> Subject: 4192159 CRA Notification Legals, Please process the attached Legal ad on Friday, May 15, 2020. Thank you Teresa Cannon BMR Senior Clerk II Office: 239-252-8411 Fax: 239-252-8408 Teresa.Cannon@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112-5746 www.CollierClerk.com 1 1611B **L NttpltS 4J)Z1*t1J dews PART OF THE USA TODAY NETWORK BCC ZONING DEPARTMEN 3299 TAMIAMI TRL E 700 NAPLES FL 34112- Account AD# Net Amount Tax Amount Total Amount Payment Method Payment Amount Amount Due 1303809 0004192159 $91.00 $0.00 $91.00 Invoice $0.00 $91.00 Sales Rep: bgrady Order Taker: bgrady Order Created 05/13/2020 Product # Ins Column Lines Start Date End Date NDN-Naples Daily News 1 1.00 26 05/15/2020 05/15/2020 NDN-naplesnews.com 1 1.00 26 05/15/2020 05/15/2020 ' ALL TRANSACTIONS CONSIDERED PAID IN FULL UPON CLEARANCE OF FINANCIAL INSTITUTION Text of Ad: 05/13/2020 Collier County hereby adver- tises on May 15, 2020 Bid No. 20-7773 for the construction of the Bayshore CRA Com- munity Parking Lot Project lo- cated in Collier County, Flori- da, for sealed bids to be re- ceived no later than June 17, 2020 at 3:00 p.m. local time. A non -mandatory pre -bid meet- ing will be held on May 27, 2020 at 10:00 a.m. on the Pro- curement Services Conference Bridge. The Conference Bridge is available by calling 239-252-7205 using access Code 212121. for this solicita- tion. Prospective bidders must register on https://www.bidsy nc.com/bidsync-cas/ by clicking on Vendor Registration. Once registered, interested parties may obtain a complete set of documents at: https://www.bi dsync.com/bidsync-cas/ May 15, 2020 #4192159 Teresa L. Cannon From: Sent: To: Subject: Attachments: Please review Teresa L. Cannon Wednesday, May 13, 2020 11:13 AM GarciaShirley FW: 4192159 CRA Notification 4192159.pdf Teresa Cannon BMR Senior Clerk II Office: 239-252-8411 Fax: 239-252-8408 Teresa.Cannon@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112-5746 www.CollierCierk.com From: Gannett Legals Public Notices <GanLegPubNotices@gannett.com> Sent: Wednesday, May 13, 2020 11:12 AM To: Teresa L. Cannon <Teresa.Cannon @collierclerk.com> Subject: RE: 4192159 CRA Notification External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good Morning, The notice is scheduled to publish in the Naples Daily News on May 15. The total cost is $91.00 and a proof is attached. An affidavit will be sent after publication. Thank you! Brittany Grady Public Notice Representative Naples Daily News I LOCALiQ PART OF THE USA TODAY NETWORK Office: 239-263-4700, option 3 From: Teresa L. Cannon<Teresa.Cannon@collierclerk.com> Sent: Wednesday, May 13, 2020 9:10 AM Teresa L. Cannon 16' B From: GarciaShirley <Shirley.Garcia@colliercountyfl.gov> Sent: Wednesday, May 13, 2020 11:48 AM To: Teresa L. Cannon Cc: ScottTami; FlanaganJim Subject: RE: 4192159 CRA Notification Teresa: Tami has approved as is. Go ahead and run it. Thank you, Shirley From: Teresa L. Cannon<Teresa.Cannon @collierclerk.com> Sent: Wednesday, May 13, 2020 11:13 AM To: GarciaShirley <Shirley.Garcia@colliercountyfl.gov> Subject: FW: 4192159 CRA Notification EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Please review Teresa Cannon BMR Senior Clerk II Office: 239-252-8411 Fax: 239-252-8408 Teresa.Cannon@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112-5746 www.CollierClerk.com From: Gannett Legals Public Notices <GanLegPUbNotices@pannett.com> Sent: Wednesday, May 13, 2020 11:12 AM To: Teresa L. Cannon <Teresa.CannonCc@collierclerk.com> Subject: RE: 4192159 CRA Notification External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good Morning, The notice is scheduled to publish in the Naples Daily News on May 15. The total cost is $91.00 and a proof is attached. An affidavit will be sent after publication. Thank you! Brittany Grady 1 Teresa L. Cannon From: Teresa L. Cannon Sent: Wednesday, May 13, 2020 11:49 AM To: 'Gannett Legals Public Notices' Subject: RE: 4192159 CRA Notification Legals, Ad #4192159 looks good, OK to run. Thanks Teresa Cannon BMR Senior Clerk II Office: 239-252-8411 Fax: 239-252-8408 Teresa.Cannon@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112-5746 www.CollierClerk.com From: Gannett Legals Public Notices <GanLegPubNotices@gannett.com> Sent: Wednesday, May 13, 2020 11:12 AM To: Teresa L. Cannon <Teresa.Cannon@collierclerk.com> Subject: RE: 4192159 CRA Notification 1611B1 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good Morning, The notice is scheduled to publish in the Naples Daily News on May 15. The total cost is $91.00 and a proof is attached. An affidavit will be sent after publication. Thank you! Brittany Grady Public Notice Representative Naples Daily News I LOCALiQ PART OF THE USA TODAY NETWORK Office: 239-263-4700, option 3 From: Teresa L. Cannon <Teresa.Cannon@collierclerk.com> Sent: Wednesday, May 13, 2020 9:10 AM 161101 Napirs 4:3t 1 i :ijents FART OF THE USA TODAY NET WORK Published Daily Naples, FL 34110 BCC ZONING DEPARTMEN T 3299 TAMIAMI TRL E 700 NAPLES, FL 34112 Affidavit of Publication STATE OF WISCONSIN COUNTY OF BROWN Before the undersigned they serve as the authority, personally appeared said legal clerk who on oath says that he/she serves as Legal Clerk of the Naples Daily News, a daily newspaper published at Naples, in Collier County, Florida; distributed in Collier and Lee counties of Florida; that the attached copy of the advertising was published in said newspaper on dates listed. Afflant further says that the said Naples Daily News is a newspaper published at Naples, in said Collier County, Florida, and that the said newspaper has heretofore been continuously published in said Collier County, Florida; distributed in Collier and Lee counties of Florida, each day and has been entered as second class mail matter at the post office in Naples, in said Collier County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. Published: 05/15/2020 Subscribed and sworn to before on May 15, 2020: Notary, State of WI, County of Brown TARA MONDLOCH Notary Public State of Wisconsin My commission expires August 6, 2021 Publication Cost: $91.00 Ad No: 0004192159 Customer No: 1303809 PO #: 4500200494 # of Affidavits This is not an invoice Collier County hereby adver- tises on May 15, 2020 Bid No. 20-7773 for the construction of the Bayshore CRA Com- munity Parking Lot Proiect lo- cated in Collier County, Florr da, for sealed bids to be re- ceived no later than June 17, 2020 at 3:00 p.m, local time. A non -mandatory pre -bid meet- ing9 will be held on May 27, 2020 at 10:00 a.m. on the Pro- curement Services Conference Bridge. The Conference Bridge is available by calling 239-252-7205 using access Code 212121. for this solicita- tion. Prospective bidders must register on https:1/www.brdsy nc.comlbidsync-cas/ by clicking on Vendor Registration. Once registered, interested parties may obtain a complete set of documents at: https://www.bi dsync.com/bidsync-cas/ May 15, 2020 #4192159 1611B2 IMMOKALEE WATER & SEWER DISTRICT iP11,ni k. i17'." ELGi.,L}N'G(%) 9 ) 6.5 :�.._3`�w 3 0 May 07, 2020 Clerk of Circuit Court Finance Department P. O. Box 413016 Naples, FL 34112-3016 To Whom It May Concern: Immokalee Water & Sewer District is located at 1020 Sanitation Road, Immokalee FL, 34142. Mrs. Sarah Catala, Executive Director is the Registered Agent. Both the agent and office are registered with The Florida Special District Program. Also, enclosed are the 2019-2020 Schedule of Regular Meetings and the Fiscal Year Ending September 30, 2019 and Amendment of Fiscal Year 2019 Budget Ending September 30, 2019. If you have any other questions, please call the office at the above number. Sincerely, NormaGarcia Human Resources Administrator Visit our web Page at: www.iw-sd.com normag rcia'a iw-sd.com 16 119 2 LOCAL GOVERNMENTAL ENTITY AUDIT REPORT SUBMITTAL CHECKLIST Entity Name: Immokalee Water & Sewer District Contact Person Name and Title: Sarah Carala_ Fxerntive Directnr Contact Person Mailing Address: 1020 Sanitation Road, Immokalee, FL 34142-4238 Contact Person Phone Number: (239) 658-3630 Contact Person E-mail Address: sarahcatala@iw-sd.com Fiscal Year Audited: September 30, 2019 Date the auditor delivered the audit report to the entity: _ April 15, 2020 Does the audit report include the following items required by Section 10.557(3), Rules of the Auditor General: Required for mun€ciyalities, special districts the county as a whole and county agencies ** YES_ The financial statements described in Sections 10.556(3) and (4), Rules of the Auditor General, as applicable, together with related notes to financial statements? YES Required supplementary information (RSI) such as the management's discussion and analysis (not required for county agencies), or the budgetary comparison schedule (required as RSI if not presented as part of the financial statements)? YES The auditor's report on the financial statements? M The auditor's report on compliance and internal control? YES The management letter defined in Section 10.554(1)(i), Rules of the Auditor General? YES The written statement of explanation or rebuttal, including corrective action to be taken, required by Section 10.558(1), Rules of the Auditor General? YES The auditor's report based on an examination conducted in accordance with AICPA Professional Standards, prepared in accordance with AT-C Section 315, promulgated by the American Institute of Certified Public Accountants, regarding the compliance requirements referenced in Section 10.556(10), Rules of the Auditor General? N/A For entities that have adopted an impact fee by ordinance, an affidavit signed and sworn to by the Chief Financial Officer before an officer authorized to administer oaths (e.g., notary public) stating that the entity complied with the requirements of Section 163.31801, Florida Statutes, as referenced by Section 10.557(3)(m), Rules of the Auditor General. ** Pursuant to Section 218.39(2), Florida Statutes, an audit of the board of county commissioners is not required. However, if the county report includes an audit of the board of county commissioners, it should Include the Items required by Section 10.557(3), Rules of the Auditor General. Auditor General Rules effective September 30, 2019 Page 1 of 3 1611B 2 Required for municioali ies: special. districts, and the countv as a whole YES If applicable, the auditor's reports, related financial Information, and auditee prepared documents required pursuant to Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance); or other applicable Federal law? N/A If applicable, the auditor's reports, related financial information, and auditee prepared documents required pursuant to the Florida Single Audit Act (see Section 10.557(3)(e), Rules of the Auditor General)? N/A For any fiscal year in which funds related to the Deepwater Horizon oil spill are received or expended, a schedule of receipts and expenditures of such funds required by Section 10.557(3)(n), Rules of the Auditor General? N/A For any fiscal year in which funds related to the Deepwater Horizon oil spill are received or expended, a report that includes an opinion (or disclaimer of opinion) as to whether the schedule of receipts and expenditures of such funds required by Section 10.557(3)(n), Rules of the Auditor General, is presented fairly in all material respects in relation to the financial statements taken as a whole. The report shall be prepared in accordance with AICPA Professional Standards, AU-C Section 725, promulgated by the American Institute of Certified Public Accountants. (see Section 10.557(3)(f)), Rules of the Auditor General? In addition to the above, have the following requirements been complied with: YES Are all of the above elements of the audit report included in a single document as required by Section 10.557(3), Rules of the Auditor General? YES Are one paper copy and one electronic copy of the audit report being submitted as required by Section 10.558(3), Rules of the Auditor General? YES Is the electronic copy named using all lower-case letters as follows: [fiscal year] [name of entity].pdf? Counties should include the word "county" in the entity name; however, it is not necessary for municipalities to include "city of," "town of," etc. in the entity name. For example, the converted document for the 2017-18 fiscal year for Alachua County should be named 2018 alachua county.pdf while the converted document for the 2017-18 fiscal year for the City of Alachua should be named 2018 afachua.pdf. YES Was the audit report being submitted within 45 days after receipt of the audit report from the auditor, but no later than 9 months after the end of the fiscal year? NOTE: There is no provision In law authorizing an extension for filing the audit report. N/A If the audit report is for a county or municipality, and a dependent special district was audited as part of the county or municipality audit, did the notes to financial statements clearly indicate that the special district had been included as part of the county's or municipality's reporting entity? NOTE: Pursuant to Section 218.39(3), Florida Statutes, an independent special district may not be audited as part of a county or municipality audit. When a dependent special district is audited as part of the county or municipality audit, the county or municipality notes to financial statements should clearly disclose that the special district is a component unit included within the county's or municipality's reporting entity. Auditor General Rules effective September 30, 2019 Page 2 of 3 This checklist should accompany the audit report. It Is suggested that you retain a copy of the checklist for your files. Do not hesitate to contact us if assistance or clarification is needed regarding reporting requirements. Our contact information is as follows: Auditor General Local Government Audits/342 Claude Pepper Building, Room 401 111 West Madison Street Tallahassee, FL 32399-1450 Telephone: (850) 412-2881 E-mail Address: fleudgen_localgovt@aud.state.fl.us Web site Address: FLAuditor.gov Auditor General Rules effective September 30, 2019 Page 3 of 3 Unit Information Unit ID: 300143 Year. 2019 Unit Name: Immokatee Water and Sewer District Unit Status: Active Location Information Name: Mrs. Sarah A. Catala Title: Executive Director Phone: (239) 658-3630 Fax: (239) 658-3634 Address: 1020 Sanitation Road Immokalee, FL 34142 Unit Dependency: Independent Contact Information Name: Mrs. Sarah A. Calais Title: Executive Director Phone: (239) 658-3630 Email: SarahCatala@tw-sd.com Address: 1020 Sanitation Road Immokalee, FL 34142 Certification Chief Financial Officer ChairmantElected Official Name: Sarah A. Catala Name: Joseph J. Brister Title: Executive Director Title: Chairman Have You Experienced a Financial Emergency in this year? If Yes, Have You Compiled With Section 218.503(2), Florida Statues? Yes No ❑a ❑ ❑ AFR Details Original AFR AFR Status: Certified By Entity AFR Recieved Date: 5/7/2020 Audit Recieved Date: 515/2020 Submission Type: Electronic Debt Information Long -Term Debt: $31,697.659 Audit Information Was an audit performed? Yes Audit Performed Date: 3/30/2020 Auditor Name: Tuscan & Company, P.A. Address: 12621 World Plaza Lane Building 55 Fort Myers, FL 33907 Thursday, May 07, 2020 Page 1 of 5 Revenues Report for FYE 2019 Aor»unt Code General Special Debt Service Capital Permanent EnWMrlse Internal Pension Trust Component Total Revenue Projects servk a Units 343600 - Service Charge - Water/Sewer Combination Utility 10.511.350 10.511.350 364000 - Disposgion of Fixed Assets 39,191 39,191 369900- Other Miscellaneous Revenues 144,342 144,342 389100 - Proprietary - Interest 149,616 149,616 3895W - cprret::ry- Capital Contdkdlom from Federal 1,418,403 1,418,403 Govemmerrt 389800 - ; ' , . ry - Capital Contributions from Private Source 71,713 71,713 Grand Total 12,334,615 12,334,615 Thursday, May 07, 2020 Page 2 of 5 Expenditures Report for FYE 2019 161182 Account/ObjectOode General Special DebtServloe Capital Permanent Enterprise Internal Pension Tnist Component Total Revenue Projects Service Units 536.10 - Water/Server Services - Personnel Services 3,717.619 3,717,619 536.30 - WawfSewer Services - OperaUng Expenses 4,747,312 4,747,312 59170 - Non -Operating Interest Expense - Debt Service 1,040,450 1,040,450 Grand Total 9,505,381 9,505,381 Thursday, May 07, 2020 Page 3 of 5 Data Element Worksheet Report for FYE: 2019, Unit ID: 300143, Immokalee Water and Sewer District 1 � � 1 B Thursday, May 07, 2020 Page 4 of 5 16I1B2 MllaW Ernky Type Total Revenues Total Total Debt Expenditures Thursday, May 07, 2020 Page 5 of 5 IMMOKALEE WATER & SEWER DISTRICT BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION TOGETHER WITH ADDITIONAL REPORTS YEARS ENDED SEPTEMBER 30, 2019 AND 2018 TABLE OF CONTENTS INDEPENDENT AUDITOR'S REPORT ............................... 1611E Page(s) .......I ........................ 1-4 MANAGEMENT'S DISCUSSION AND ANALYSIS(MD&A).......................................... BASIC FINANCIAL STATEMENTS Statements of Net Position....................................................................................................... Statements of Revenues, Expenses, and Changes in Net Position ....................................... Statementsof Cash Flows.................................................................................................... I-VIII 5 6 7 Notes to the Financial Statements............................................................................................ 8-33 REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A Schedule of Revenues, Expenses and Changes in Net Position - Budget (Non-GAAP Budgetary Basis) and Actual with Reconciliation to GAAP Basis - Year Ended September 30, 2019................................................................................ 34-39 Schedule of Expenditures of Federal Awards - Year Ended September 30, 2019..................................................................... 40 Notes to the Schedule of Expenditures of Federal Awards ....................................... 41 ADDITIONAL REPORTS Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Basic Financial Statements Performed in Accordance with Government Auditiniz Standards ............................................. 42-43 Independent Auditor's Report on Compliance for Each Major Program/Project and on Internal Control Over Compliance Required by the Uniform Guidance ....................... 44-46 Schedule of Findings and Questioned Costs - Federal Awards ................................... 47-49 Independent Accountant's Report on Compliance with Section 218,415, Florida Statutes................................................................... 50 Independent Auditor's Report to Management...................................................... 51-53 Management's Response to the Independent Auditor's Report to Management ................ Exhibit i611B2 TUSCAN & Company, PA Affiliations Florida Institute or Certified Public Accountants American Institute of Certified Public Accountants Private Companies Pracuce Section Tax Dntston Certified Public Accountants & Consultants INDEPENDENT AUDITOR'S REPORT Board of Commissioners Immokalee Water & Sewer District 1020 Sanitation Road Immokalee, Florida 34142 Report on the Financial Statements We have audited the accompanying basic financial statements of the business -type activities of Immokalee Water & Sewer District (an independent special district) (the "District") as of and for the years ended September 30, 2019 and 2018, and the related notes to the financial statements, which collectively comprise the District's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government AuditiLig Standards, issued by the Comptroller General of the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those 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, INTEGRITY . . SERVICE ......... EXPERIENCE 12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-'0U77 161182 Board of Commissioners Immokalee Water & Sewer District Page 2 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. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the business -type activities of Immokalee Water & Sewer District as of September 30, 2019 and 2018, and the respective changes in financial position and cash flows thereof, for the years then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages I - X 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 - management's discussion and analysis (MD&A) in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the required supplementary information - management's discussion and analysis (MD&A) because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Required Supplementary Information Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise Immokalee Water & Sewer District's basic financial statements. The required supplementary information other than MD&A - budgetary comparison information - Schedule of Revenues, Expenses and Changes in Net Position - Budget (Non-GAAP Budgetary Basis) and Actual with Reconciliation to GAAP Basis - year ended September 30, 2019 is presented for purposes of additional analysis and is not a required part of the basic financial statements. The required supplementary information other than MD&A - budgetary comparison information - Schedule of Revenues, Expenses and Changes in Net Position - Budget (Non-GAAP Budgetary 1611B2 Board of Commissioners Immokalee Water & Sewer District Page 3 Basis) and Actual with Reconciliation to GAAP Basis - year ended September 30, 2019 is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the required supplementary information other than MD&A budgetary comparison information - Schedule of Revenues, Expenses and Changes in Net Position - Budget (Non-GAAP Budgetary Basis) and Actual with Reconciliation to GAAP Basis - year ended September 30, 2019 is fairly stated, in all material respects, in relation to the basic financial statements as a whole. Our audit was conducted for the purpose of forming an opinion on the financial statements of Immokalee Water & Sewer District that collectively comprise the Immokalee Water & Sewer District's basic financial statements. The accompanying Schedule of Expenditures of Federal Awards for the year ended September 30, 2019 as required by the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, "Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards" is presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the accompanying Schedule of Expenditures of Federal Awards for the year ended September 30, 2019 is fairly stated, in all material respects, in relation to the basic financial statements as a whole. Other Information Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the District's basic financial statements. The Exhibit - Management's Response to The independent Auditor's Report to Management is not a required part of the basic financial statements but is required by Government Auditing Standards. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on it. 1611B2 Board of Commissioners Immokalee Water & Sewer District Page 4 Other Reporting Required by Section 218.415, Florida Statutes In accordance with Section 218.415, Florida Statutes, we have also issued a report dated March 30, 2020, on our consideration of Immokalee Water & Sewer District's compliance with provisions of Section 218.415, Florida Statutes. The purpose of that report is to describe the scope of our testing of compliance and the results of that testing, and to provide an opinion on compliance with the aforementioned Statute. That report is an integral part of an audit performed in accordance with Sections 218.39 and 218.415, Florida Statutes in considering Immokalee Water & Sewer District's compliance with Section 218.415, Florida Statutes. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 30, 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, contract and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing_ Standards in considering the District's internal control over financial reporting and compliance. ,.W� 4 eiol/ TUSCAN & COMPANY, P.A. Fort Myers, Florida March 30, 2020 MANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A) 1611B 2 IMMOKALEE WATER & SEWER DISTRICT Required Supplementary Information Management's Discussion and Analysis September 30, 2019 The management of the Immokalee Water & Sewer District offers readers of our financial statements the following narrative overview and analysis of our financial activities for the year ended September 30, 2019. Basic Financial Statements Our basic financial statements are prepared using proprietary fund (enterprise fund) accounting that uses the same basis of accounting as private -sector business enterprises. The District is operated under one enterprise fund. Under this method of accounting, an economic resources measurement focus and an accrual basis of accounting is used. Revenue is recorded when earned and expenses are recorded when incurred. The basic financial statements include a statement of net position, a statement of revenues, expenses and changes in net position, a statement of cash flows, and a reconciliation of operating profit (loss) to net cash provided by operating activities. These financial statements are followed by notes to the financial statements. In addition to the basic financial statements, this report also contains required supplementary information pertaining to budgetary reconciliations. The statement of net position presents information on the District's assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating. The statement of revenues, expenses, and changes in net position reports the operating revenues and expenses and nonoperating revenues and expenses of the District for the fiscal year. The difference, the net income or loss, is combined with any capital grants to determine the increase or decrease in net position for the fiscal year. The increase or decrease, combined with the net position at the end of the previous year, total to the net position at the end of the current fiscal year. The statement of cash flows reports cash and cash equivalent activities for the fiscal year resulting from operating activities, capital and related financing activities, noncapital and related financing activities and investing activities. The net result of these activities added to the beginning of the year cash balance, total to the cash and cash equivalent balance at the end of the current fiscal year. MDAI IMMOKALEE WATER & SEWER DISTRICT Required Supplementary Information Management's Discussion and Analysis September 30, 2019 Condensed Financial Statement Condensed financial information from the statements of net position and revenues, expenses and changes in net position for the years ended September 30, 2018 and 2019 are as follows. September 30, 2018 2019 Current and other assets $ 15,856,328 $ 17,786,466 Capital assets, net 57,740,004 57,690,948 Total assets $ 73,596,332 $ 75,477,414 Current liabilities $ 3,975,237 $ 3,788,708 Long-term liabilities 32,608,356 31,846,733 Total liabilities 36,583,593 35,635,441 Net position. Net Investment in capital assets 24.356,438 25,012,497 Restricted 1,357,500 1,685,849 Unrestsicted 11,298,801 13,143,627 Total net position 37,012,739 39,841,973 Total liabilities and net position $ 73,596,332 $ 75.477.414 Operating revenue - Water service $ 3,312,732 S 3,835,620 Wastewater service 5,072,932 5,390,755 Meter service charges 690,603 748,565 Late fees 84,005 74,960 Reconnection 'transfer fee 123,259 107,280 Miscellaneous revenue 97,114 110,627 Cross connection control fees 345,443 354,170 Total operating revenues 9,726,088 10,621,977 Operating expenses Water treatment and distribution expense 1,868,538 1,900,862 Wastewater treatment expense 1,833,299 1,858,641 Wastewater collection expense 672,377 718,038 Customer service and administrative expense 1,381,868 1,648,632 Maintenance 435,898 451,254 Total operating expenses, excluding depreciation 6,191,980 6,577,427 Depreciation 1,863,699 1,875,143 Total operating expenses, including depreciation 8,055,679 8,452,570 Operating profit (loss) 1,670,409 2,169,407 Net nonoperating revenue/(expense) (847,307) (830,289) Profit (loss) before capital grants 823,102 1,339,118 Capital grants and contributions 3,187,705 1,490,116 Increase (Decrease) in net position 4,010,807 2,829,234 Beginning of year net position 33,001,932 37,012,739 End of year net position $ 37,012,739 $ 39,841,973 (Continued) MDA II IMMOKALEE WATER & SEWER DISTRICT Required Supplementary Information Management's Discussion and Analysis September 30, 2019 The information contained in the condensed financial information table is used as the basis for the discussion presented on the following pages, surrounding the District's activities for the fiscal year ended September 30, 2019. Financial Highlights • The District completed a rate study and adopted Resolution 17-01. Rate increases went into effect on November 1, 2016, October 1, 2017 and October 1, 2018. • The District ended the year September 30, 2019, with a net position of $39,841,973 of which $25,012,497 represented the net investment in capital assets and $13,143,627 was unrestricted. The ending net position was $2,829,234 more than the net position at the beginning of the year. This was primarily the result of the implementation of the previous rate increases. • The District ended the year September 30, 2018, with a net position of $37,012,739 of which $24,356,438 represented the net investment in capital assets and $11,298,801 was unrestricted. The ending net position was $4,010,807 more than the net position at the beginning of the year. This was primarily the result of the implementation of the previous rate increases. • The District had profit before capital contributions, for the years ended September 30, 2018 and 2019 of $ 823,102 and $1,339,118, respectively. • The District has minimized interest expense, because of utilizing low interest bonds/loans for capital projects funded through USDA Rural Development. These interest rates range from 2.25% to 5.125%. The projects are a combination of loans and grants with the highest grant ratio to date being at 57% of the total project. The Series 2018 Bond had the lowest interest rate ever received by the District at 2.25%. • In 2009 the District also qualified for an EPA loan and grant through the FDEP State Revolving Loan Program. The District received $2,324,845 as "loan forgiveness" or grant funds, and $738,425 in the form of loans. • The District ended the year September 30, 2019 with cash and cash equivalents and investments of approximately $15,948,815. However, only $11,852,148 of this amount is available for operations, with the remainder of these assets being restricted for specific purposes and unavailable for the District's general use. • The statement of cash flows identifies the sources and uses of cash activity for the fiscal year. For fiscal year 2019, cash and cash equivalents increased by $2,312,620 compared to an increase of $2,035,541 for the year ended September 30, 2018. This change resulted primarily from the receipt of grant funds to fund the cost of a capital project. The servicing of the District's debt resulted in the spending of nearly $1,964,872. MDA III IMMOKALEE WATER & SEWER DISTRICT Required Supplementary Information Management's Discussion and Analysis September 30, 2019 Revenue As in previous years, the wastewater service revenues make up more than half of the revenues, accounting for 51% in 2019 and 53% in 2018. Water revenue accounted for 36% in 2019 and 34% in 2018. Meter service charges, late fee charges, reconnection fees, and miscellaneous revenues also remained constant between the two years. Cross connection control fees decreased to 3 % in 2018 from 3% in 2019. The District was successful in receiving an increase in the District boundaries by the Florida Legislature, during the Spring 2005 session. This change in the boundaries is expected to result in increased opportunities for new users, in future years. We will be working on a capital improvement plan, in conjunction with the Immokalee Master Plan, to identify the needs within the next fiscal year. In addition, the District received donations from large landowners to pay for the cost of a Master Plan for the District. That Master Plan was completed during 2009, however the landowners have had to delay implementation of new housing plans, due to a downturn in the national and local economy. Expenses Due to the significant investments the District has in capital assets, depreciation continues to be one the largest operating expenses at 26-23% of total operating expenses per year. Unlike the other expenses listed, depreciation is not a cash expense. One of the largest departments, by expenses, at 23% and 22% of total expenses is for wastewater treatment, which remained constant between 2018 and 2019, respectively. This department is one of the largest, with eight full time employees and one part-time employee. One of the largest expenses, excluding salaries and benefits, in this department is electric, which accounted for over $218,000 in expenses in 2019. The second highest department by expenses is the water treatment and distribution department with twelve full time employees. The related expenses of 22% were a decrease of 1 % between 2018 and 2019. We are replacing meters that are under registering, with new Neptune auto -read meters. In addition, all new residential services are required to use the Neptune auto -read meters. This will reduce the need for additional meter readers in the water department and will improve the efficiency and accuracy of the meter reading process. 100% of the meters are now automated. The third largest department is the administration department, which consists of nine full time employees and one part-time employee. The related expenses remained constant at 17% and 19% of total expenses in 2018 and 2019, respectively. The largest expense in this department, other than salaries and benefits is engineering fees. MDA IV IMMOKALEE WATER & SEWER DISTRICT 161 1 D 2 Required Supplementary Information Management's Discussion and Analysis September 30, 2019 The next largest department by expenses is the wastewater collection department, which consists of five full time employees. The related expenses remained constant at 80`6 in 2018 compared to 2019. The smallest department is the maintenance department, which was created in fiscal year 2004 to reduce maintenance -related expenses from third -party vendors. It consists of six full time employees. It decreased by one percent to 50 o of total expenses in 2019, from 6% in 2018. Labor costs in this department, except for those relating to the supervisor, are charged to the appropriate departments, based on the maintenance projects they are working on. Wages and benefits decreased by one percent to 39% of the expenses in 2019, making it the highest expense category. Depreciation expense decreased by one percent to 200o, and operating expenses remained constant at 41 %. The District continues to monitor costs. We did give a cost of living increase and merit increases, of up to 7%, based on evaluations. We also allowed promotions for those employees that met the specified criteria and training. The District bids out contracts for major expenses, such as health insurance, property insurance, residuals management and chemicals. The District has an arrangement with Collier County Fleet Management allowing the District to access their fuel tanks, located in Immokalee, to take advantage of bulk -usage savings. The District utilizes SUNCOM, through the Florida Department of Management Services for long distance services. General Fund Budgetary Highlights Over the course of the year, the Board of Commissioners amended the District budget two times. These budget amendments were done primarily to a) increase operating revenue, increase depreciation and adjust designated funds and to b) increase operating expenses and capital funding primarily related to the District's projects, and adjust designated funds. Original to Final Budget Variance Total operating revenues were increased by $500,000 more than originally budgeted, and total operating expenses, excluding depreciation expense, were decreased by over $700,000. Capital outlay capital outlay was increased by $600,000 to complete the waterline proj ect. 161182 IMMOKALEE WATER & SEWER DISTRICT Required Supplementary Information Management's Discussion and Analysis September 30, 2019 Final_ Budget to, Actual Variance Total operating revenue was approximately $5,000 more than budgeted. Over the rive departments, approximately $115,000 in budgeted operating expenses were not expended. Capital Assets The District's net capital assets as of September 30, 2018 and 2019 amounted to $57,740,004 and $57,690,948 (net of accumulated depreciation), respectively. This investment in capital assets includes land, construction in progress, buildings and improvements, water and wastewater plants and systems, and machinery and equipment. Net capital asset additions included the following for the years ended September 30: 2018 2019 Construction in progress $16,861,985 $ 1,189,315 Buildings and improvements 212,095 47,313 Water and wastewater plants and systems 519,228 214,364 Machinery and equipment 154,978 375,095 $17,748,286 $ 1,826,087 Construction in progress for 2019 was primarily for the AC Water Main and Undersized Replacement Project funded through 1 ?SDA. The District primarily acquires its assets with the proceeds from federal capital grants and revenue bonds, supplemented by user fees. USDA Rural Development is the primary source of proceeds, because they offer low interest loans for capital improvements. We also received contributed capital in the form of new water and sewer infrastructure from developers. New equipment purchases and a system expansion are part of the District's capital improvement program. Capital purchases are acquired using bids, or Florida State Contract prices. For our ongoing meter replacement program, we utilize the bid prices for Neptune® meters from the City of Cape Coral. In Fiscal Years 2018 and 2019, we used our own personnel to continue the meter replacement program. MDA VI IMMOKALEE WATER & SEWER DISTRICT 6 11 B Required Supplementary Information Management's Discussion and Analysis September 30, 2019 Debt As of September 30, 2019, the District had $31,981,969 of revenue bonds outstanding. The total amount outstanding for these categories of debt decreased, to reflect the principal payments by the District of $868,000. Unrestricted Net Assets As of September 30, 2019, the District had designated $8,625,177 in unrestricted net assets, as recommended by their auditor. The District designated $761,000 for emergencies, $3,308,656 for operations, $527,483 for vehicle replacement, $546,416 for capital equipment, and $3,481,622 for maintenance reserve. Upcoming Significant Changes or Impacts Rate Increase: In fiscal year 2015, the District hired a rate consultant, PRMG, to determine what rate increase was needed. The Board adopted rate increases of 8.5% on water and 2.50`6 for wastewater to go into effect on November 1, 2016, October 1, 2017 and October 1, 2018. Residential - There are several residential developments that are expected to impact the revenues of the District during the next fiscal year. Arrowhead PUD, which will consist of over 1,200 residential units at completion, has completed the first phase of their water and wastewater infrastructure. The Crestview Apartments Phase I & II (304 units) were completed and connected. The first and second phase of approximately 125 single-family units were also completed. Building on these homes had been delayed due to the impact of the nationwide housing market. Habitat for Humanity continues to build homes in Immokalee. In December 2006, they completed the infrastructure in the Independence Subdivision Phases II, with 167 homes. Liberty PUD, with 162 single family homes has also been connected, to our system. They have completed the work for the Faith PUD, which included an additional 175 homes; and the Kaicasa PUD, which will consist of 400 homes. Habitat did say that they were renewing their irrigation permit on the Kaicasa PUD. This is the last place that they own in Immokalee to build homes. Other Residential: The nearby Ave Maria University campus is expected to eventually impact Immokalee with increased demand for low cost residential homes for workers. Discussions were held in previous years with Lennar Homes regarding the possibility of 5,000 to 6,000 homes in the Serenoa subdivision, however, that did not materialize following the nationwide slump in housing prices. Barron Collier has since acquired that property, and they have not yet MDA VII IMMOKALEE WATER & SEWER DISTRICT Required Supplementary Information Management's Discussion and Analysis September 30, 2019 indicated what they plan to use the property for. Collier hnterprises has withdrawn their plans to build 400 homes near the Florida Tradeport. Commercial The EDC continues to market the Florida Tradeport, but has been unable to secure a key industry for that location. Plans were previously approved for the CCAA USDA Manufacturing Building at the airport, and that building is complete. Plans were also approved for First Stop Grocery on South 1' Street. That building replaces a building that was condemned years ago. Collier County Public Schools completed construction on the new Bethune Education Center. Collier County Parks completed the upgrade of their South Park Community Center. We were approached by Barron Collier regarding a "big - box" application for the intersection of Westclox and HWY 29. We completed the sewer line for the "Big Box" as well as for the new Suncoast Schools Federal Credit Union stand alone banking center, and the units in between. To date there has been no other information regarding the "Big Box". Family Dollar has completed a new building on New Market Road. The Seminole Tribe -- Casino approached the District to begin the process of taking over their existing utility service to the Casino as well as their new Hotel. They connected to our system in December 2014. A new Family Dollar and Taco Bell were completed in 2015 on North 15'' Street. The Boys and Girls Club completed a new center in Immokalee on Roberts Avenue late in 2016. Saint Matthews House replaced their Thrift Store on Main Street. First 1 Bank is building a new facility on North 15"' Street, also. Our Wastewater Expansion Project began construction during 2012. It included an expansion from 2.5 mgd to 3.25 mgd at the existing wastewater facility. It also included a sewer force main from Arrowhead PUD to the wastewater plant. It was completed in 2014. We began the process of switching our Residuals Management process to the Schwing Bioset Process. During 2013 we had begun the building permit process. It was completed in May 2014. This project has significantly reduced our residuals management expenses. We began construction on the A/C and Undersized Water Lines Replacement Project during the 2017 Fiscal Year. This project is over $20,000,000 and is primarily funded by USDA. We will be replacing the majority of the water lines in Immokalee. This project was broken down into four phases, so that smaller contractors would be able to bid on the project. It is expected to be completed by the end of the 2018 Fiscal Year. Request For Information This financial report is intended to provide an overview of the finances of the District for those with an interest in this organization. Questions concerning any information within this report, may be directed to the Executive Director of the District, 1020 Sanitation Road, Immokalee, Florida 34142. MDA VIII LIABILITIES AND NET POSITION CURRENT LIABILITIES Accounts and contracts payable Other accrued expenses Capital lease payable, current portion TOTAL CURRENT LIABILITIES 1611B2 Page 5 of 53 2019 2018 $ 486,197 $ 628,819 129,070 114,856 43,861 - 659,128 743,675 CURRENT LIABILITIES (Payable from Restricted Assets) Revenue bonds payable, current portion 901,000 868,000 Loans payable - SRF, current portion 35,931 35,020 Accrued revenue bond interest 81,322 81,322 Retainage payable 747,945 972,372 Customer deposits 1,363,382 1,274,848 TOTAL CURRENT LIABILITIES (Payable from Restricted Assets) 3,129,580 3,231,562 LONG-TERM LIABILITIES Revenue bonds payable, net of current portion 31,080,969 31,981,969 Loans payable - SRF, net of current portion 463,175 498,577 Capital lease payable, net of current portion 153,515 - Bond anticipation note - - Accrued compensated absences 149,074 127,810 TOTAL LONG-TERM LIABILITIES 31,846,733 32,608,356 TOTAL LIABILITIES 35,635,441 36,583,593 NET POSITION Net investment in capital assets 25,012,497 24,356,438 Restricted 1,685,849 1,357,500 Unrestricted 13,143,627 11,298,801 TOTAL NET POSITION 39,841,973 37,012,739 TOTAL LIABILITIES AND NET POSITION $ 75,477,414 $ 73,596,332 i611B2 IMMOKALEE WATER & SEWER DISTRICT Page 6 of 53 STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN NET POSITION Years ended September 30, 2019 and 2018 OPERATING REVENUES Water service Wastewater service Meter service charge Late fees Reconnect and transfer fees Miscellaneous charges, fees and other income Cross connection control fee OPERATING EXPENSES Water treatment and distribution Wastewater treatment Wastewater collection Customer service and administrative Maintenance Depreciation TOTAL OPERATING REVENUES TOTAL OPERATING EXPENSES PRIOR TO DEPRECIATION TOTAL OPERATING EXPENSES OPERATING PROFIT (LOSS) :SON -OPERATING REVENUES (EXPENSES) Interest income 0ain (loss) on disposal of fixed assets Interest expense Bad debt expense adjustment Other income including FEMA hurricane reimbursement NET NON -OPERATING EXPENSES CAPITAL CONTRIBUTIONS USDA - grants Customers Developers PROFIT (LOSS) BEFORE CAPITAL CONTRIBUTIONS TOTAL CAPITAL CONTRIBUTIONS INCREASE (DECREASE) IN NET POSITION NET POSITION - Beginning of the year NET POSITION - End of the year The accompanying notes are an integral part of this statement. 2019 2018 S 3,835,620 $ 3,312,732 5,390,755 5,072,932 748,565 690,603 74,960 84,005 107,280 123,259 110,627 97,114 354,170 345,443 10,621,977 9,726,088 1,900,862 1,868,538 1,858,641 1,833,299 718,038 672,377 1,648,632 1,381,868 451,254 435,898 6,577,427 1,875,143 6,191,980 1,863,699 8,452,570 8,055,679 2,169,407 1,670,409 149,616 69,620 39,191 - (1,040,450) (944,963) (12,361) (7,234) 208,430 35,270 (655,574) (847,307) 1,513,833 823,102 1,243,688 3,124,532 71,713 63,173 1,315,401 3, 1872705 2,829,234 4,010,807 37,012,739 33,001,932 S 39,841,973 S 37,012,739 RECONCILIATION OF OPERATING PROFIT TO NET CASH PROVIDED BY OPERATING ACTIVITIES: OPERATING PROFIT (LOSS) Adjustments to reconcile operating profit to net cash provided by operating activities; Depreciation (non cash) Increase (decrease) in accrued compensated absences (non cash) (Increase) decrease in accts. receivable, net of bad debt expense (Increase) decrease in other receivables (Increase) decrease in inventory (Increase) decrease in prepaid expenses Increase (decrease) in accounts and contracts payable Increase (decrease) in other accrued expenses Increase (decrease) in customer deposits TOTAL ADJUSTMENTS NET CASH PROVIDED BY OPERATING ACTIVITIES 1611B2 Page 7 of 53 2019 2018 $ 2,169,407 $ 1,670,409 1,875,143 1,963,699 21,264 9,440 (102,128) 134,073 (5,019) (8,385) 59,877 67,270 (6,455) 7,087 (142,622) (2,012,890) 14,214 12,540 88,534 68,865 1,802, 808 141,699 $ 3,972,215 $ 1,812,108 1611B2 IMMOKALEE WATER & SEWER DISTRICT Page 8 of 53 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization Immokalee Water & Sewer District (the "District") was created by Laws of Florida, (Section) Chapter 78-494 on July 5, 1978, under the provisions of Florida Statute, Chapter 153.53 and 189.031 for the purpose of providing water and sewer services to Immokalee, an unincorporated area of eastern Collier County, Florida. The District's enabling legislation was repealed, updated, reenacted, and codified by Laws of Florida, Chapter 98-495 on May 28, 1998. On July 1, 2005, Laws of Florida, Chapter 2005-298 amended Laws of Florida, Chapter 98-495 by expanding the District's boundaries. On June 10, 2015, Laws of Florida, Chapter 2015-205 amended Laws of Florida, Chapter 98-495 to provide for salaries/honorariums for elected District Board members up to $250 each per month. The District owns, operates, maintains and regulates its water and sewer plants and systems as an independent special district of the State of Florida. The District is governed by a seven (7) member Board of Commissioners appointed by the Governor of the State of Florida. The Board of Commissioners (the "Board") administer the District, independent from any other local governing body and serve staggered four (4) year terms. Reporting Entity Immokalee Water & Sewer District is financially independent of all other units of government. It is responsible for financing its own activities and the payment of its own debt. The Board of Commissioners (the "Board") has the responsibility to employ management that is responsible for the day-to-day operations of the District. The Board has absolute authority over all funds included in the entity. Immokalee Water & Sewer District is not a component unit of any other governmental unit. The District adheres to Statement of Governmental Accounting Standards Board (GASB) Statement No. 14, "Financial Reporting Entity", as amended by GASB Statement Number 39, "Determining Whether Certain Organizations Are Component Units" and GASB Statement No. 61, "The Financial Reporting Entity: Omnibus - An Amendment of GASB Statements No. 14 and No. 34". These Statements require the financial statements of the District (the primary government) to include its component units, if any. A component unit is a legally separate agency for which the 16119 2 IMMOKALEE WATER & SEWER DISTRICT Page 9 of 53 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Reporting Entity, continued primary government is financially accountable or organizations whose exclusion would cause the financial statements to be misleading because of the nature and significance of their relationship with the primary government. Financial accountability is determined by the primary government's ability to appoint the voting majority of the District's board, impose its will on the organization, the existence of a financial benefitiburden relationship or fiscal dependency. Based on this criteria, there are no component units included or required to be included in the District's financial statements. The Immokalee Water & Sewer District adheres to the requirements of Governmental Accounting Standards Statement Number 33 "Accounting and Financial Reporting for Non -Exchange Transactions." As such, capital related grant revenue is recorded as non -operating revenue and is reflected on the Statements of Revenues, Expenses and Changes in Net Position. The following is a summary of the significant accounting polices used in the preparation of these financial statements: The District adheres to the requirements of Governmental Accounting Standards Board Statement Number 34, "Basic Financial Statement and Management's Discussion and Analysis for State and Local Governments" (GASB 34). The government -wide financial statements along with the notes to the financial statements and the RSI, as noted below comprise the basic financial statements. The basic financial statements of the District are comprised of the following: - Government -wide financial statements - Notes to the financial statements - Required supplementary information other than MD&A 1611B IMMOKALEE WATER & SEWER DISTRICT Page 10 of 53 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Government -Wide Financial Statements The government -wide financial statements (i.e., the Statement of Net Position and the Statement of Revenues, Expenses and Changes in Net Position) report information on all of the activities of the District and do not emphasize fund types. These business -type activities comprise the primary government. Business -type activities rely on user fees and charges to support its activities rather than taxes and intergovernmental revenues. The purpose of the government -wide financial statements is to allow the user to be able to determine if the District is in a better or worse financial position than the prior year. The District uses only one fund. Government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Under the accrual basis of accounting, revenues, expenses, gains, losses, assets, and liabilities resulting from exchange and exchange -like transactions are recognized when the exchange takes place. Revenues, expenses, gains, losses, assets, and liabilities resulting from nonexchange transactions are recognized in accordance with the requirements of GASB Statement Number 33 "Accounting and Financial Reporting for Nonexchange Transactions." Amounts paid to acquire capital assets are capitalized as assets in the government -wide financial statements, rather than reported as expenditures. Proceeds of long-term debt are recorded as liabilities in the government -wide financial statements, rather than as other financing sources. Amounts paid to reduce long-term indebtedness of the reporting government are reported as a reduction of the related liability in the government -wide financial statements, rather than as expenditures. The Statement of Revenues, Expenses and Changes in Net Position demonstrates the degree to which the direct expenses of a given function are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use or directly benefit from goods, services, or privileges provided by a given function and 2) grants and contributions that are restricted to meeting the operational or capital improvements of a particular function. IMMOKALEE WATER & SEWER DISTRICT NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 1611B2 Page 11 of 53 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Government -Wide Financial Statements, continued Operating revenues are considered to be revenues generated by services performed and/or by fees charged such as water and sewer usage, connection, inspection fees and flow testing. Budgetary Information As required, the District uses only one fund to account for its activities and, therefore, it is considered a major fund. The District has elected to report budgetary comparison of its major fund as required supplementary information (RSI). Fund Accounting The District's financial practices are based upon fund accounting concepts. A fund is defined as a fiscal and accounting entity with a self -balancing set of accounts, recording cash and other financial resources, together with all related liabilities and net assets (fund equity balances) and changes therein. The accompanying financial statements reflect Business - Type Activities and are classified as a single Proprietary Fund Type - Enterprise Fund. This fund accounts for the cost of services provided by the District as well as the revenues earned by the District. Business - Type Activities - Proprietary Fund Tyne Enterprise Fund - An enterprise fund is used to account for operations (1) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (2) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. i611B 2 IMMOKALEE WATER & SEWER DISTRICT Page 12 of 53 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Measurement Focus Proprietary funds are accounted for on a flow of economic resources measurement focus. With this measurement focus, assets and liabilities associated with the operation of these funds are included on the balance sheet. Proprietary fund -type operating statements present increases (i.e. revenues) and decreases (i.e. expenses) in total net position. Operating revenues and expenses result from providing water distribution as well as wastewater collection and treatment to members within the District's boundaries. Generally, other revenues and expenses are treated as non -operating revenues and expenses. When both restricted and unrestricted resources are available for use, it is the District's policy to use restricted resources first, then unrestricted resources as they are needed. Basis of Accounting The proprietary fund type is presented on the accrual basis of accounting. Under the accrual basis of accounting, revenues are recorded in the period earned and expenses are recorded in the period the liability is incurred. Budgetary Process The District operates under a fixed budget for control purposes. The budget and amendments, if any, are approved by the Board of Commissioners. The budget is prepared on a Non-GAAP accrual basis, whereby items such as capital expenditures and debt principal payments are budgeted as expenses. The annual budget serves as the legal authorization for expenditures. Expenditures cannot legally exceed the total amount budgeted. All budget amendments, which change the legally adopted total appropriation, are approved by the Board. The District follows these procedures in establishing budgetary data. During the summer of each year, management submits to the Board of Commissioners a proposed operating budget for the fiscal year commencing on October 1. The operating budget includes proposed expenditures and the means of financing them. IMMOKALEE WATER & SEWER DISTRICT NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 1611B2 Page 13 of 53 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Budaetar_y Process, continued 2. Public hearings are conducted to obtain citizen comments. 3. The budget is adopted by approval of the Board of Commissioners. 4. Budget amounts, as shown in these financial statements, are as originally adopted or as amended by the Board of Commissioners. 5. The budget is adopted on a basis consistent with accounting principles generally accepted in the United States of America, except as reflected in the supplementary information and as noted above. 6. The level of control for appropriations is exercised at the fund level. 7. Appropriations lapse at year-end. The Board of Commissioners did amend the budget during the fiscal year ended September 30, 2019 to increase total budgeted net revenue by $1,817,500 and an increase in budgeted expenses (including net non -operating revenue and expense) by $1,817,500. Cash For the purpose of the Statements of Cash Flows, the District considers all highly liquid investments, including both unrestricted and restricted, with a maturity of three months or less, when purchased, to be a cash equivalent, in accordance with District policy. Accounts Receivable/Allowance for Doubtful Accounts Receivables include user fees for water and wastewater services provided as part of the operations by the District. The accounts receivable are recorded net of the estimated allowance for doubtful accounts. The District operates using an allowance and collection policy that ultimately provides for discontinuance of water service due to nonpayment by the user. The policy also provides for application of the respective user's security deposit upon certain criteria. Additionally, the policy requires a user landlord to satisfy any outstanding user fees (tenant) prior to allowing services to a future tenant for that landlord. 1611B? IMMOKALEE WATER & SEWER DISTRICT Page 14 of 53 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Inventory Inventory consists of utility system parts and hardware supplies at year end. The inventories are valued at cost, which approximates market. The method used to determine the value of the inventory is the FIFO (first in -first out) method. Capital Assets and Depreciation Capital assets acquired by proprietary funds are reported in those funds at historical cost or estimated historical cost if actual historical cost is not available. Donated assets are reported at estimated fair market value at the time received. Certain infrastructure -type fixed assets consisting of certain improvements such as roads, curbs, gutters and lighting systems have not been capitalized, as the District does not generally incur such expenditures. However, the systems' distribution and collection lines and pumps are capitalized and depreciated as part of the overall system. Assets acquired with a cost or fair value of $1,000 or more and a useful life of 1 year or more are capitalized. Maintenance, repairs and minor renovations are not capitalized. The acquisition of land and construction projects utilizing resources received from Federal and State agencies are capitalized when the related expenditure is incurred. The capital assets are depreciated using the straight-line method of depreciation over the following estimated useful lives: Asset Years Buildings/Plant and Plant Equipment 10-40 Capital Improvements, Distribution Lines 5-40 Furniture, Fixtures and Equipment 3-20 Vehicles 3-7 Restricted Assets These monies are restricted by the applicable debt covenants and grant agreements or as customer deposits. IMMOKALEE WATER & SEWER DISTRICT NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 16118 2 Page 15 of 53 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Vacation Leave and Other Compensated Absences Accumulated unpaid vacation pay is accrued when incurred in the proprietary fund. The method of accrual is in accordance with Statement of Governmental Accounting Standards Board Number 16, "Accounting for Compensated Absences" (GASB 16). This Standard provides for the measurement of accrued vacation Ieave and other compensated absences using the pay or salary rates in effect at the balance sheet date. It also requires additional amounts to be accrued for certain salary related payments associated with the payment of compensated absences such as FICA and retirement benefits only. Vacation is accrued and paid at termination. Encumbrances Encumbrance accounting, under which purchase orders, contracts and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriation, is not employed by the District because at present it is not considered necessary to assure budgetary control or to facilitate effective cash planning and control. Membership (Connection) Fees Water (connection) service installation fees are dedicated for the system expansion and are treated as contributed capital but recognized as revenue when received (due to the District) by the District. Income Taxes The District, as a governmental unit, is exempt from income taxes under current provisions of the Internal Revenue Code and Florida State Law. Fund Equity Grants, entitlements or shared revenues which are externally restricted for capital acquisition or construction are treated as contributed capital but recorded as revenue when due to the District. Contributed or donated fixed assets are also treated as contributed capital but recorded as revenue when due the District. Reserved retained earnings represent those portions of fund equity legally restricted by debt covenants for current and future debt service. 161102 IMMOKALEE WATER & SEWER DISTRICT Page 16 of 53 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Use of Estimates The preparation of basic financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Reclassifications Certain amounts in the financial statements have been reclassified to conform with the current year presentation. These reclassifications had no effect on the results of operations or net assets. Subsequent Events Subsequent events have been evaluated through March 30, 2020, which is the date the basic financial statements were available to be issued. Application of FASB Pronouncements to Proprietary Funds In accordance with Governmental Accounting Standards Board (GASB) Statement No. 20, "Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting", the District has elected not to apply those FASB Statements and Interpretations issued after November 30, 1989. Only GASB pronouncements issued after this date will be adopted by the District. Accounting Pronouncement GASB Statement No. 42 The District adheres to Government Accounting Standards Board Statement No. 42, "Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries" (GASB Statement No. 42). GASB Statement No. 42 establishes accounting and financial reporting standards for impairment of capital assets. IMMOKALEE WATER & SEWER DISTRICT NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 1611 B ` Page 17 of 53 NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED Accounting Pronouncement GASB Statement No. 42, continued A capital asset is considered impaired when its service utility has declined significantly and unexpectedly. Governments are required to evaluate prominent events or changes in circumstances affecting capital assets to determine whether impairment of a capital asset has occurred. Such events or changes in circumstances that may be indicative of impairment include evidence of physical damage, enactment or approval of laws or regulations or other changes in environmental factors, technological changes or evidence of obsolescence, changes in the manner or duration of a capital asset, and construction stoppage. A capital asset generally should be considered impaired if both (a) the decline in service utility of the capital asset is large in magnitude and (b) the event or change in circumstance is outside the normal life cycle of the capital asset. The District incurred no capital asset impairment activity for the years ended September 30, 2019 and 2018. NOTE B - CASH AND INVESTMENTS At September 30, 2019 and 2018, cash and cash equivalents (including both restricted and unrestricted cash and cash equivalents) were $14,838,329 and $12,525,709 respectively, including unrestricted cash on hand of $3,400 and $3,400, respectively. Deposits The District's deposit policy allows deposits to be held in demand deposits, savings accounts, certificates of deposit, direct obligations of the U.S. Treasury, Local Government Surplus Trust Funds, direct obligations of Federal agencies and instrumentalities and money market accounts. All cash deposits are held in qualified public depositories pursuant to Florida Statutes Chapter 280, "Florida Security for Public Deposits Act." 161182 IMMOKALEE WATER & SEWER DISTRICT Page 18 of 53 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE B - CASH AND INVESTMENTS, CONTINUED Deposits, continued Insured/ Bank Carrying Collateralized Balance Amount September 30, 2019 Unrestricted Depository accounts $ 696,192 $ 696,192 $ 708,259 Money market 10,030,003 10,030,003 10,030,003 10,726,195 10,726,195 10,738,262 Restricted Depository accounts 1,355,957 1,355,957 1,355,957 Money market 2,755,710 2,755,710 2,740,710 4,111,667 4,111,667 4,096,667 $ 14,837,862 $ 14,837,862 $ 14,834,929 September 30, 2018 Unrestricted Depository accounts $ 408,939 $ 408,939 $ 350,386 Money market 8,735,382 8,735,382 8,735,382 9,144,321 9,144,321 9,085,768 Restricted Depository accounts 1,272,376 1,272,376 1,272,376 Money market 2,164,165 2,164,165 2,164,165 3,436,541 3,436,541 3,436,541 $ 12,580,862 $ 12,580,862 $ 12,522,309 Unrestricted and Restricted Deposits The District's deposits were categorized to give an indication of the level of risk assumed by the District at year-end. All deposits were fully insured by Federal Depository Insurance or collateral pursuant to the Public Depository Act (Florida Statute 280). As such, the District resolved to abide by Florida Statute 218.415(17). IMMOKALEE WATER & SEWER DISTRICT NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE B - CASH AND INVESTMENTS, CONTINUED Restricted Deposits 161102 Page 19 of 53 Restricted deposits are required by the District's outstanding debt agreements as well as grant and other agreements. Restricted deposits also include customer deposits. Restricted deposits (carrying amounts) consist of the following at September 30: Construction account Bond sinking fund reserve Department of Environmental Protection - Deep Well Injection Reserve Customer deposits Loan debt service Special assessment collections Investments 2019 2018 $ 51,234 $ 50,178 2,075,595 1,578,889 237,687 1,353,457 25,184 353,510 $ 4,096,667 235,087 1,269,876 24,969 277,542 $ 3,436,541 Florida Statutes and the District's investment policy authorize investments in certificates of deposit (CD's). Certificates of deposit whose values exceed the amount of the Federal Depository Insurance are collateralized pursuant to the Public Depository Security Act of the State of Florida. The District had $1,110,486 and $1,100,573 (bank and book balance) invested in certificates of deposit at September 30, 2019 and 2018, respectively. The CDs carried interest rates of 2.20% and 1.51% at September 30, 2019. The CDs mature on December 4, 2022 and July 17, 2021, respectively. NOTE C - ACCOUNTS RECEIVABLE, NET Accounts receivable, net, consist of the following at September 30: Customer receivables (water/sewer) Less allowance for doubtful accounts Net receivables 2019 2018 $ 780,568 $ 678,440 (69,743) (57,382) $ 710,825 $ 621,058 1611B2 IMMOKALEE WATER & SEWER DISTRICT Page 20 of 53 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE D - GRANT AND ASSESSMENT RECEIVABLES Grant and assessment receivables consisted of the following at September 30: 2019 2018 Grants receivable $ - $ 362,246 Special Assessment 718,762 790,275 $ 718,762 $ 1,152,521 The District levied a special assessment of $1,060,900 on system users benefiting from the system improvements funded by the $4,932,000 Series 2013 Revenue Bonds during the year ended September 30, 2014. The assessment collections are restricted to principal reduction of the Series 2013 Revenue Bonds. The assessment was initially levied through the Collier County Tax Collector on November 1, 2013. The assessment is a one time assessment payable in full or over 20 years by the affected system users. The special assessment had the following activity for the years ended September 30: Balance, October 1 Assessment levied Collections 2019 2018 $ 790,275 $ 848,705 (71,513) (58,430) $ 718,762 $ 790,275 1611B2 IMMOKALEE WATER & SEWER DISTRICT Page 21 of 53 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE E - CAPITAL ASSET ACTIVITY The following is a summary of changes in capital asset activity for the year ended September 30, 2019: Balance Balance October I Adjustments/ September 30 2018 Additions Retirements Reclassifications 2019 Capital Assets Not Being Depreciated: Land $ 2,645,941 $ - $ - $ - $ 2,645,941 Construction in Progress 21,029,594 1,189,315 - (295,083) 21,923,826 Total Capital Assets Not Being Depreciated 23,675,535 1,189,315 - (295,083) 24,569,767 Capital Assets Being Depreciated: Buildings & Improvements 1,757,711 47,313 - - 1,805,024 Water and Wastewater Plant and Systems 63,217,488 214,364 - 295,083 63,726,935 Machinery & Equipment 3,483,382 375,095 !_34( 5,164) - �3,513,313 Total Capital Assets Being Depreciated 68,458,581 636,772 (345,161) 295,083 69,045,272 Less Accumulated Depreciation: Buildings & Improvements (846,718) (48,227) - (894,945) Plant and Systems (30,348,164) (1,593,143) - (31,941,307) Machinery & Equipment (3,199,230) (233,773) 345,164 (3,087,839) Total Accumulated Depreciation (34,394,112) (1,875,143) 345,164 _ _ (35,924,091} Capital Assets, Net $ 57,740,004 $ (49,056) $ - S - 57,690,948 Related debt (32,678,451 Net Investment in Capital Assets $ 25,012,497 1611B 2 IMMOKALEE WATER & SEWER DISTRICT Page 22 of 53 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE E - CAPITAL ASSET ACTIVITY, CONTINUED The depreciation expense for the years ended September 30, 2019 and 2018 was $1,875,143 and $1,863,699, respectively. During the years ended September 30, 2019 and 2018, the District continued construction on its system -wide improvements. The District capitalized interest on the project in the amount of $0 and $0 for the years ended September 30, 2019 and 2018. During the year ended September 30, 2018, the District early implemented GASB Statement No. 89, "Accounting for Interest Cost Incurred Before the End of a Construction Period". The implementation of the pronouncement requires the interest cost incurred before the end of a construction period be recognized as an expense in the period in which the cost is incurred for financial statement prepared using the economic resources measurement focus. As a result, no interest costs were capitalized on the project for fiscal year ended September 30, 2019 and 2018. NOTE F - RETIREMENT PLANS Plan Description and Provisions Section 401(a) Plan The District historically offered all its employees the opportunity to participate in an individual government employer -sponsored defined contribution 414(h) Money Purchase Pick -Up Retirement Plan and Trust (the "Plan"). Effective January 1, 2009, the District restated its retirement plan. As such, the restated plan qualifies as a 401(a) Money Purchase defined contribution plan. The Plan is administered by a third party administrator. The employer funds substantially all the administrative costs of the Plan. The Plan allows all employees to participate after three (3) months creditable employment. Employees who elect to participate must contribute three (3%) percent of their gross wages, excluding overtime compensation, up to $3,000. If the employee desires to defer more than $3,000 they can defer those amounts into the IRC Section 457 Plan. The employer is required to contribute six (6%) percent of the respective participating employees' gross wages, excluding overtime compensation. Employer contributions are only required for those participating employees who contribute three (3%) of their gross wages, as defined. During the years ended September 30, 2019, 2018, and 2017, the District contributed 100% of its required contributions. IMMOKALEE WATER & SEWER DISTRICT Page 23 of 53 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE F - RETIREMENT PLANS, CONTINUED Plan Description and Provisions, continued The District's gross contributions (employer portion) to the plan for the years ended September 30, 2019, 2018 and 2017 were $142,584, $132,710, and $129,415, respectively. Employee contributions to the plan were 73,939, $61,450 and $65,670, respectively for the years ended September 30, 2019, 2018, and 2017, respectively. There were no forfeitures used to reduce employer contributions. Benefits available are limited to the value of the respective employee's individual account. Individuals direct the investment of their individual account. Benefits vest at a rate of twenty (20%) percent per year of creditable service and vest in full after five years of creditable service. A creditable year of service is defined as a year in which an eligible participant completes 1,000 hours of service. Employees immediately vest in their contributions. Normal retirement shall be considered to be attainment of age 55 and completion of five (5) creditable years of service. Employees who fail to complete five (5) years creditable service vest in their respective accounts at twenty (20%) percent per completed year of creditable service. The Plan requires retirement at April 1 following the date the participant reaches age 70 1/2. The Plan provides that forfeitures of employer contributions by non -vested terminated employees are to be used to offset future employer contributions. Therefore, employer contributions made to employee accounts who fail to complete the respective year revert back to the employer. The District has no liability for losses, if any, incurred by the plan. Loans to participants are permitted from the participant's specific account. Participants should refer to the complete plan document for specific detail of the Plan. Section 457 Plan Effective November 1, 2012, the District approved a resolution to establish a Deferred Compensation Plan to be made available to all eligible District employees pursuant to Section 457 of the Internal Revenue Code (IRC). The Plan is administered by a third party administrator. The employer funds substantially all administrative costs of the plan. All contributions made to the Plan are voluntary deductions from employees' wages, with no contributions to the Plan made by the District. Employees are eligible to participate after 3 months employment and attainment of age 18. Deferral amounts are limited per IRS Code Section 457(e)(15). For the year ended September 30, 2019 the limit was $19,000. Employees are immediately vested in their salary deferral amounts. 1611B 2 IMMOKALEE WATER & SEWER DISTRICT Page 24 of 53 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE G - REVENUE BONDS PAYABLE The following is a summary of the District's revenue bonds payable for the years ended September 30: Amount Balances - September 30, 2017 $ 16,278,969 Principal retired (563,000) Bonds issued 17,134,000 Balances - September 30, 2018 32,849,969 Principal retired (868,000) Bonds issued - Balances - September 30, 2019 $ 31,981,969 Revenue Bonds payable is comprised of the following at September 30: 2019 2018 $5,300,000 Series A, Water and Sewer Revenue Bonds, issued July 1981, through USDA Rural Development. Principal is payable annually beginning September 1, 1983 through September 1, 2020; interest payable annually at the rate of 5%; collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the system. $ 120,000 $ 240,000 $722,715 Series B, Water and Sewer Revenue Bonds, issued July 1981, through USDA Rural Development. Principal is payable annually beginning September 1, 1983 through September 1, 2020; interest payable annually at the rate of 5%; collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the system. 43,000 78,000 $635,000 Series 1985, Water and Sewer Revenue Bonds, issued May 1987, through USDA Rural Development. Principal is payable annually beginning September 1, 1989 through September 1, 2026; interest payable annually at the rate of 5%; collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the system. 191,969 217,969 1611E 2 IMMOKALEE WATER & SEWER DISTRICT Page 25 of 53 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE G - REVENUE BONDS PAYABLE, CONTINUED '014 2019 $3,750,000 Series 1989, Water and Sewer Revenue Bonds, issued October 1991, through USDA Rural Development. Principal is payable annually beginning September 1, 1994 through September 1, 2031; interest payable annually at the rate of 5%; collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the system. 1,970,000 2,088,000 $250,000 Series 1990, Water and Sewer Revenue Bonds, issued October 1991, through USDA Rural Development. Principal is payable annually beginning September 1, 1994 through September 1, 2031; interest payable annually at the rate of 5%; collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the system. 131,000 139,000 $4,313,200 Series 1996, Water and Sewer Revenue Bonds, issued August 1996, through USDA Rural Development. Principal is payable annually beginning September 1, 1998 through September 1, 2035; interest payable annually at the rate of 5.125%; collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the system. 2,791,000 2,902,000 $802,000 Series 1998, Water and Sewer Revenue Bonds, issued October 1998, through USDA Rural Development. Principal is payable annually beginning September 1, 2001 through September 1, 2038; interest payable annually at the rate of 4.5%; collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the system. 560,000 578,000 1611B 2 IMMOKALEE WATER & SEWER DISTRICT NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE G - REVENUE BONDS PAYABLE, CONTINUED $2,252,000 Series 2001, Water and Sewer Refunding Bonds, issued December 2001, through USDA Rural Development. Principal is payable annually beginning September 1, 2004 through September 1, 2041; interest payable annually at the rate of 4.5%; collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the system. $3,366,200 Series 2008, Water and Sewer Revenue Bonds, issued March 28, 2008 through USDA Rural Development, Principal is payable annually beginning September 1, 2008 through September 1, 2047; interest payable annually at the rate of 4.375%; collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the system. $4,932,000 Series 2013, Water and Sewer Revenue Bonds, issued March 1, 2013, through USDA Rural Development. Principal and interest are payable annually beginning September 1, 2016 through September 1, 2052; interest payable annually at the rate of 2.5%; collateralized by the gross operating revenues of the system and a special assessment levied on the lands benefited by the system. $17,134,000 Series 2018 A & B, Water and Sewer Revenue Bonds, issued May 3, 2018, through USDA Rural Development. Interest only due September 1, 2018, then principal and interest are payable annually beginning September 1, 2019 through September 1, 2057; interest payable annually at the rate of 2.25%; collateralized by the gross operating revenues of the system and a special assessments levied on the lands benefited by the system. Less: current portion (due in one year) Long-term portion Page 26 of 53 '019 2018 1,720,000 1,765,000 2,924,000 2,977,000 4,676,000 4,731,000 16,855,000 17,134,000 31,981,969 32,849,969 _ (901,000) (868,000) $ 31,080,969 $ 31,981,969 IMMOKALEE WATER & SEWER DISTRICT Page 27 of 53 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE G - REVENUE BONDS PAYABLE, CONTINUED Bond Resolutions The bond resolutions established certain accounts and determined the order in which certain revenues are to be deposited into those accounts. In addition, there are various other covenants established by the official statements and District resolutions, including such items as debt service coverage, reporting requirements, and maintenance of facilities. Management believes that it has complied, in all material respects, with these covenants. All required balances at September 30, 2019 and 2018, were maintained and are reflected as restricted deposits within these financial statements. A summary of revenue bond debt service requirements to maturity is as follows September 30: Years Ending September 30 2020 2021 2022 2023 2024 2025 - 2029 2030 - 2034 2035 - 2039 2040 - 2044 2045 - 2049 2050 - 2054 2055 - 2057 Principal $ 901,000 769,000 798,000 828,000 859,000 4,671,969 5,908,000 4,098,000 3,915,000 3,880,000 2,717,000 2,637,000 $ 31,981,969 Interest $ 992,500 957,240 928,853 899,305 868,496 3,842,558 2,923,397 2,020,745 1,429,335 891,456 384,458 143,100 $ 16,281,443 Total $ 1,893,500 1,726,240 1,726,853 1,727,305 1,727,496 8,514,527 8,831,397 6,118,745 5,344,335 4,771,456 3,101,458 2,780,100 $ 48,263,412 Revenue bond debt interest expense was $1,026,345 and $823,330 for the years ended September 30, 2019 and 2018, respectively. No revenue bond debt interest expense was capitalized in either year. i611B 2 IMMOKALEE WATER & SEWER DISTRICT Page 28 of 53 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE H - LOANS PAYABLE - SRF The following is a summary of the District's loans payable activity for the year ended September 30: DEP.SRF DEP.SRF DW110120 DWI 10121 Total Balance -September 30, 2017 $ 316,537 $ 251,192 $ 567,729 Proceeds - - - Principal retired (18,869) 15,263 (34,132) Balance -September 30, 2018 297,668 235,929 533,597 Principal retired (18,855) _ (15,636) (34,A21) Balance -September 30, 2019 $ 278,813 $ 220,293 $ 499,106 The loans payable - SRF activity for the year ended September 30 is as follows: 2019 2018 $419,681 loan payable representing 15% of a grantlloan payable to Florida Department of Environmental Protection. The maximum amount of the loan is $2,735,112, in which the FDEP has forgiven $2,324,845 of the note. The loan also required the District to capitalize interest of $9,414 during the year ended September 30, 2011. Interest accrues at 2.71%. Principal and interest is payable in forty (40) semi-annual payments of $13,660 in May and November beginning November 15, 2011. Final payment due May 2031. The loan is collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the system. $ 278,813 $ 297,668 $335,504 loan payable to Florida Department of Environmental Protection. The loan requires forty (40) semi-annual payments of $10,637 in November and May beginning November 15, 2011. The loan required the District to capitalize interest of $7,346 during the year ended September 30, 2011. Final payment date May 2031. Interest accrues at 2.43%. The loan is collateralized by the gross operating revenues of the system and assessments levied on the lands benefited by the system. 220,293 235,929 Total loans payable 499,106 533,597 Less current portion: (35,931) (35,020) $ 463,175 $ 498,577 a6118E IMMOKALEE WATER & SEWER DISTRICT NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE H - LOANS PAYABLE - SRF, CONTINUED Years Ending September 30 Principal Interest Total 2020 $ 35,931 $ 12,664 $ 48,595 2021 36,866 11,729 48,595 2022 37,825 10,770 48,595 2023 38,810 9,785 48,595 2024 39,820 8,775 48,595 2025 - 2029 215,197 27,779 242,976 2030 - 2031 94,657 2,534 97,191 $ 499,106 $ 84,036 $ 583,142 Page 29 of 53 Loans payable - SRF related interest expense was $14,105 and $14,463 for the years ended September 30, 2019 and 2018, respectively. No loan interest costs were capitalized in either year. NOTE I - CAPITAL LEASE On October 31, 2018, the District entered into a sixty (60) month, 0% interest capital lease agreement, for the lease of eight (8) vehicles, in the amount of $219,307. Monthly payments are $3,655 plus monthly maintenance fees. Payments began in April, 2019 with final payment due in March 2024. The lease agreement is collateralized by the respective eight (8) vehicles. The following is a summary of the District's capital lease payable for the years ended September 30: Amount Balances - September 30, 2017 $ - Proceeds - Principal payments Balances - September 30, 2018 - Proceeds 219,307 Principal payments (21,931) Balances - September 30, 2019 $ 197,376 The cost of capital assets under lease was $219,307 at September 30, 2019. The accumulated depreciation was $40,206 and the current year depreciation expense was $40,206 on those capital assets. i611B2 IMMOKALEE WATER & SEWER DISTRICT Page 30 of 53 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE I - CAPITAL LEASE, CONTINUED A summary of capital lease debt service requirements to maturity is as follows at September 30: Years Ending September 30 Principal Interest Total 2020 $ 43,861 $ $ 43,861 2021 43,861 - 43,861 2022 43,861 - 43,861 2023 43,861 - 43,861 2024 21,932 - _21,932 $ 197,376 $ - $ 197,376 Interest expense related to the capital lease was $0 and $0 for the years ended September 30, 2019 and 2018, respectively. NOTE J - LINE OF CREDIT On October 15, 2018, the District renewed an agreement with a financial institution to establish an uncollateralized $1 million revolving Line of Credit (LOC) to be used for emergency situations. The LOC is available, although the District had not borrowed any funds from the LOC for the years ended September 30, 2019 or 2018. The LOC required interest paid quarterly and principal at maturity. Interest accrues at Prime Rate plus .50% with a floor rate of 4.00%. The LOC is due in full on October 15, 2020. Interest rate at September 30, 2019 was 5.75%. NOTE K - BOND ANTICIPATION NOTE On July 26, 2017 the District entered into a Bond Anticipation Note (BAN) with a financial institution to provide interim construction financing for improvements to water facilities in the amount of $17,134,000. Interest payable at 1.85% is due every six months. The BAN term is twenty four (24) months with accrued interest and principal due upon maturity on July 26, 2019. The note is collateralized by a commitment from the USDA Rural Development Program. At September 30, 2019 and 2018, the BAN payable balance was $0 and $0, respectively. Interest expense for the years ended September 30, 2019 and 2018 was $0 and $107,170 and no loan interest costs were capitalized. Upon completion of the related construction project, the BAN was replaced by permanent financing from USDA by the $17,134,000 Series A & B, Water and Sewer Revenue Bonds issued on May 3, 2018. 1611B2 IMMOKALEE WATER & SEWER DISTRICT Page 31 of 53 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE L - ACCRUED COMPENSATED ABSENCES Employees of the District are entitled to paid vacation based on length of service and job classification. Accrued compensated absences had the following activity for the year ended September 30: Amount Accrued compensated absences, September 30, 2017 $ 118,370 Net Increase 9,440 Accrued compensated absences, September 30, 2018 127,810 Net Increase 21,264 Accrued compensated absences, September 30, 2019 $ 149,074 NOTE M - CONTINGENCIES Litigation The District, from time to time, is involved as a defendant or a plaintiff in certain litigation and claims arising in the ordinary course of operations. As such, the District maintains third party insurance coverages. In the opinion of legal counsel, the range of potential recoveries or liabilities will not materially affect the financial position of the District. The District intends to vigorously defend all claims unless first settled. Potential losses, if any, may be recoverable through insurance coverages. Federal Grants Grant monies received by the District are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon prior experience, the District does not believe that such disallowances, if any, would have a material effect on the financial position of the District. The operations of the District are dependent upon the condition of the District's facilities. These facilities are currently being rehabilitated and improved substantially through the receipt of federal funding. Loss or reduction of such funding would have a material effect on the operations of the District. 161182 IMMOKALEE WATER & SEWER DISTRICT Page 32 of 53 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE N - NET POSITION (NET ASSETS) Restricted net assets consist of the following at September 30: 2019 2018 Restricted assets $ 4,815,429 $ 4,589,062 Less: liabilities payable from restricted cash (3,129,580(3,231 562) $ 1,685,849 $ 1,357,500 Unrestricted net assets consist of the following at September 30: 2019 2018 Designated for emergencies $ 761,000 $ 721,000 Designated for operations 3,308,656 3,282,417 Designated for vehicle replacement 527,483 527,483 Designated for capital equipment 546,416 538,483 Designated for maint. reserve - wastewater 3,069,382 2,829,327 Designated for maint. reserve - water 412,240 _ 206,120 Total Designated 8,625,177 8,104,830 Undesignated 4,518,450 3,193,971 Total unrestricted net assets $ 13,143,627 $ 11,298,801 NOTE O - RISK MANAGEMENT The District is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; injuries to employees, and natural disasters. Insurance programs for generaUprofessional liability, automobile, and property are through commercial insurance. The District retains the risk of loss, on insured claims, up to a deductible amount (ranging from 0% to 5% of total insured value depending on the type of loss) with the risk of loss in excess of this amount transferred to the insurance carrier. Limits of general liability are $1,000,000 per occurrence. The District is third party insured for employee health as well as workers' compensation. 1611B 2 IMMOKALEE WATER & SEWER DISTRICT Page 33 of 53 NOTES TO THE FINANCIAL STATEMENTS September 30, 2019 and 2018 NOTE P - COMMITMENT The District has received approval from USDA for funding in the fiscal year ending September 30, 2017, of approximately $21,000,000 to replace water lines within the District. The Letter of Obligation is for a $17,134,000 loan over 40 years at 2.25%; $5,611,100 grant; and the remaining funding will be provided by the District. Construction began in fiscal year 2017, and it will last for approximately twenty four months. The following in a summary of the construction projects contracted by the District and not yet completed at September 30, 2019: Contract Price IWSD AC Main Undersized WM Replacement: Phase 1 $ 6,617,073 Phase 2 4,966,881 Phase 3 3,291,960 Phase 4 5,345,733 $ 20,221,647 NOTE Q - SUBSEQUENT EVENT Amounts Paid Through September 30 $ 6,422,426 4,966,303 3,291,351 5,345,733 $ 20,025,813 On July 23, 2019, the USDA obligated funds to the District for a Clarifier Rehabilitation Project to be funded with a $944,000 loan and a $765,000 grant. The project is expected to begin in June 2020 and is estimated to be completed in June 2021. 161182 REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A 1611B2 IMMOKALEE WATER & SEWER DISTRICT Page 34 of 53 SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET POSITION - BUDGET (NON-GAAP BUDGETARY BASIS) AND ACTUAL WITH RECONCILIATION TO GAAP BASIS Year ended September 30, 2019 Original Final Budget Budget Actual Variance OPERATING REVENUES Water service $ 3,557,954 S 3,835,620 $ 3,835,620 $ Wastewater service 5,235,708 5,390,755 5,390,755 Meter service charge 717,114 748,565 748,565 - Late fees 90,809 74,960 74,960 Reconnect and transfer fees 117,943 107,280 107,280 - Miscellaneous charges, fees and other income '75,189 105,084 110,627 5,543 Cross connection control fee 321,786 354,171 354,170 E.l ) TOTAL OPERATING REVENUES IO,116,503 10,616,435 10,621,977 5,542 OPERATING EXPENSES WATER PLANTS / DISTRIBUTION Salaries and wages 709,143 651,457 658,096 (6,639) Overtime 85,333 32,446 32,446 - FICA 60,777 54,316 54,316 - Unemployment taxes 320 810 810 - Employer pension contribution 42,549 36,445 36,445 - Health/life insurance 292,186 220,264 220,264 - Workers' compensation 34,584 36,878 36,878 - Travel and training 26,000 23,462 24,112 (650) Telephone and fax 7,648 7,067 7,901 (834) Electric 173,925 162,458 167,449 (4,991) General liability insurance 20,909 19,317 19,317 - Comprehensive auto insurance 9,395 9,524 9,524 - Other insurance 84,351 75,410 75,410 - Repairs and maintenance 178,042 90,047 91,013 (966) Other contract services 36,955 52,007 52,007 - Vehicle fuel 29,505 27,093 27,093 - Vehicle maintenance 16,157 18,914 18,914 - Vehicle Lease - 3,354 345 3,009 Licenses and permits 15,101 4,350 4,350 - Chemicals 116,320 98,358 98,358 - Other materials 62,604 258,695 239,903 18,792 Laboratory fees 27,001 20,589 20,914 (325) Uniforms/clothing allowance 3,900 3,005 3,005 - Memberships/periodicals/books 4,073 _ 1,989 1,992 (3) SUB -TOTAL WATER PLANTS/DISTRIBUTION 2,036,778 1,908,255 1,900,862 7,393 The accompanying notes are an integral part of this statement. '.61182 IMMOKALEE WATER & SEWER DISTRICT SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET POSITION - BUDGET (NON-GAAP BUDGETARY BASIS) AND ACTUAL WITH RECONCILIATION TO GAAP BASIS, CONTINUED Year ended September 30, 2019 Original Final Budget Budget WASTEWATER PLANT Salaries and wages 560,503 Overtime 25,841 FICA 44,855 Unemployment taxes 240 Employer pension contribution 33,630 Health/life insurance 192,615 Workers' compensation 20,313 Travel and training 18,000 Telephone and fax 4,016 Electric 253,158 Section 8 electric 6,507 General liability insurance 20,909 Comprehensive auto insurance 5,480 Other insurance 79,348 Section 8 field maintenance 17,372 Repairs and maintenance 212,343 Section 8 repairs 38,220 Other contract services 15,598 Vehicle fuel 10,057 Vehicle maintenance 15,829 Vehicle Lease - Licenses and permits 5,234 Chemicals 109,758 Other materials 53,857 Laboratory fees 51,066 Residuals management 245,522 Uniforms/clothing allowance 2,400 Memberships/periodicals/books 2,485 SUB -TOTAL WASTEWATER PLANT 2,045,156 599,415 10,254 45,976 675 28,763 136,894 19,675 8,388 3,498 211,766 5,194 19,317 4,082 70,718 257,959 10,500 13,629 8,618 3,979 2,460 11,175 111,648 60,196 40,690 180,233 1,758 988 1,868,448 Page 35 of 53 Actual Variance 602,711 (3,296) 10,254 - 45,976 - 675 - 28,763 - 136,894 - 19,675 - 9,007 (619) 3,832 (334) 217,573 (5,807) 5,283 (89) 19,317 - 4,082 - 70,718 - 258,919 (960) 10,500 - 14,924 (1,295) 8,618 - 3,979 - 253 2,207 11,175 - 111,648 - 40,196 20,000 40,690 - 180,233 - 1,758 - 988 1,859,64.1 9,807 The accompanying notes are an integral part of this statement. IMMOKALEE WATER & SEWER DISTRICT Page 36 of 53 SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET POSITION - BUDGET (NON-GAAP BUDGETARY BASIS) AND ACTUAL WITH RECONCILIATION TO GAAP BASIS, CONTINUED Year ended September 30, 2019 Original Final Budget Budget Actual Variance WASTEWATER COLLECTION Salaries and wages 365,764 346,763 346,181 582 Overtime 35,360 17,207 17,207 - FICA 30,686 27,704 27,704 - Unemployment taxes 100 322 322 - Employer pension contribution 21,946 19,824 19,824 - Health/life insurance 114,542 101,828 101,828 - Workers' compensation 13,896 12,976 12,976 - Travel and training 12,000 11,760 11,760 - Telephone and fax 2,152 2,003 2,107 (104) Electric 35,477 30,836 31,441 (605) General liability insurance 20,909 19,316 19,316 - Comprehensive auto insurance 5,480 5,442 5,442 - Other insurance 3,221 1,881 1,881 - Repairs and maintenance 138,958 66,678 46,678 20,000 Other contract services 9,716 9,278 9,958 (680) Vehicle fuel 17,382 9,919 9,919 - Vehicle maintenance 12,032 7,994 7,994 - Vehicle Lease - 8,264 851 7,413 Licenses and permits 4,000 - - - Chemicals - 5,756 5,756 - Other materials 53,684 36,737 36,737 - Uniforms/clothing allowance 1,800 1,372 1,372 - Memberships/periodicals/books 1,114 784 784 - SUB -TOTAL WASTEWATER COLLECTION 900,219 744,644 718,038 26,606 The accompanying notes are an integral part of this statement. 1611B2 IMMOKALEE WATER & SEWER DISTRICT Page 37 of 53 SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET POSITION - BUDGET (NON-GAAP BUDGETARY BASIS) AND ACTUAL WITH RECONCILIATION TO GAAP BASIS, CONTINUED Year ended September 30, 2019 Original Final Budget Budget Actual Variance CUSTOMER SERVICE / ADMIN Salaries and wages 729,366 675,656 685,698 (10,042) Overtime 3,803 1,527 1,527 - FICA 56,087 49,022 49,022 - Unemployment taxes 341 811 811 - Employer pension contribution 42,502 37,067 37,067 - Health/life insurance 177,913 168,334 168,334 - Workers' compensation 1,851 1,841 1,841 - Legal services 43,000 152,023 188,830 (36,807) Legal services - sewer assessments - - - Other professional services 1,500 765 765 - Accounting/auditing 49,000 62,795 62,795 - Engineering services 143,560 142,444 142,444 - Travel and training 34,000 24,013 24,494 (481) Telephone and fax 4,456 3,787 4,082 (295) Postage and freight 36,629 36,099 36,099 - General liability insurance 4,349 4,041 4,041 - Comprehensive auto insurance 782 680 680 - Other insurance 46,465 40,751 40,751 - Other contract services 4,972 9,786 9,786 - Repairs and maintenance 30,711 86,412 86,412 - Vehicle fuel 273 117 117 - Vehicle maintenance 208 - - - Vehicle Lease - 2,145 221 1,924 Office supplies 30,847 10,491 10,491 - Miscellaneous office expense 40,137 84,993 68,965 16,028 Miscellaneous bank fees 6,370 9,626 7,123 2,503 Miscellaneous expense 826 4,253 4,242 11 Arrowhead assessment exp. 3,000 - 1,749 (1,749) Advertising 2,578 4,596 4,596 - Licenses and permits 1,641 336 336 - Memberships/periodicals/books 12,233 5,311 5,313 (2) SUB -TOTAL CUSTOMER SERVICE ADMIN 1,509,400 1,619,722 1,648,632 (28,910) The accompanying notes are an integral part of this statement. IMMOKALEE WATER & SEWER DISTRICT Page 38 of 53 SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET POSITION - BUDGET (NON-GAAP BUDGETARY BASIS) AND ACTUAL WITH RECONCILIATION TO GAAP BASIS, CONTINUED Year ended September 30, 2019 Original Final Budget Budget Actual Variance MAINTENANCE Salaries and wages 407,951 198,251 200,120 (1,869) Overtime 27,179 74 74 - FICA 33,287 14,885 14,885 - Unemployment taxes 150 183 183 Employer pension contribution 24,477 20,485 20,485 - Health/life insurance 146,031 113,676 113,676 - Workers' compensation 15,074 13,651 13,651 - Travel and training 14,000 5,953 5,953 - Telephone and fax 1,321 1,819 1,886 (67) General liability insurance 2,619 2,397 2,397 - Comprehensive auto insurance 9,395 8,163 8,163 - Repairs and maintenance 20,209 33,066 13,066 20,000 Other contract services 4,295 5,551 5,696 (145) Vehicle fuel 13,630 7,897 7,897 - Vehicle maintenance 32,345 13,335 13,645 (310) Vehicle lease - 8,226 848 7,378 Licenses and permits 14,003 750 750 - Other materials 27,385 25,289 25,289 - Uniforms/clothing allowance 2,100 1,500 1,500 - Memberships/periodicals/books 1,868 1,092 1,090 2 SUB -TOTAL MAINTENANCE 797,319 476,243 451,254 24,989 DEPRECIATION Depreciation 1,993,656 1,950,054 1,875,143 74,911 SUB -TOTAL DEPRECIATION 1,993,656 1,950,054 1,875,143 74,911 TOTAL OPERATING EXPENSES 9,282,528 8,567,366 8,452,570 114,796 OPERATING PROFIT $ 833,975 $ 2,049,069 $ 2,169,407 $ 120,338 The accompanying notes are an integral part of this statement. 1611B2 IMMOKALEE WATER & SEWER DISTRICT Page 39 of 53 SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET POSITION - BUDGET (NON-GAAP BUDGETARY BASIS) AND ACTUAL WITH RECONCILIATION TO GAAP BASIS, CONTINUED Year ended September 30, 2019 Original Final Budget Bud",et Actual Variance OPERATING PROFIT, BROUGHT FORWARD $ 833,975 $ 2,049,069 $ 2,169,407 $ 120,338 NON -OPERATING REVENUES (EXPENSES) Interest income 58,000 149,616 149,616 - Contributed capital - grant - FDEP/EPA - - - - Contributed capital - grant - USDA/FHA 1,817,742 2,486,568 1,243,688 (1,242,880) Contributed capital - customers 54,540 71,714 71,713 (1) Contributed capital - developers 70,000 - - - Debt proceeds - Capital lease - - 219,307 219,307 Hurricane Irma - 174,715 174,715 - Bond proceeds - USDA - - - - Other non -operating revenue 35,122 39,258 33,715 (5,543) Capital outlay (1,942,282) (2,558,282) (636,772) 1,921,510 Principal retirement - bonds (903,020) (905,020) (868,000) 35,020 Principal retirement - SRF (34,491) (34,491) Principal retirement - capital lease (21,931) (21,931) Net Assets - brought forward 7,201,945 7,633,046 - (7,633,046) Net Assets - caryforward (6,126,102) (8,129,594) - 8,129,594 Maintenance reserve - - - Interest expense (1,039,920) (1,039,920) (1,040,450) (530) Bad debt expense (35,000) (12,361) (12,361) - Gain (Loss) on disposal of assets (25,000) 39,191 39,191 - NET NON -OPERATING REVENUES (EXPENSES) (833,975) (2,049,069) (682,060) 1,367,009 NET PROFIT (LOSS) $ - $ - $ 1,487,347 $ 1,487,347 Reconciliation: Net profit (loss) (Non-GAAP Budgetary Basis) S 1,487,347 Debt proceeds (219,307) Capital outlay 636,772 Principal retirement - bonds 868,000 Principal retirement - SRF 34,491 Principal retirement - Capital lease 21,931 Increase in Net Position (GAAP Basis) 2,829,234 Net position - beginning of the year 37,012,739 Net position - end of the year $ 39,841,973 The accompanying notes are an integral part of this statement. 1611B2 IMMOKALEE WATER & SEWER DISTRICT Page 41 of 53 NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year ended September 30, 2019 NOTE A - BASIS OF PRESENTATION The Schedule of Expenditures of Federal Awards has been prepared on an accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America and is in accordance with the provisions of the Uniform Guidance. Expenditures reported on the Schedule of Expenditures of Federal Awards include cash disbursements, whether capitalized or expensed, during the fiscal year as well as loan and grant related amounts recorded as payable at year end. Revenues reported on the Schedule of Expenditures of Federal Awards include income recognized including loan and grant receivables recorded at year end. Cash receipts that were deferred are footnoted as such. NOTE B - INDIRECT COSTS The District did not routinely allocate costs to Federal Awards. Costs charged to such programs were direct costs unless specifically incurred for the program and allowed and indicated as such. The District has elected not to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance. 1611B2 Page 40 of 53 Receipts/ Revenue Disbursements/ Recognized Expenditures Subrecipients $ 939,368 (1) $ 939,368 None 304,320 304,320 none None - - None 1,243,688 1,243,688 174,715 174,715 None S 1,419,403 S 1,418,403 1611B2 ADDITIONAL REPORTS 1611B2 TUSCAN & Company, PA Certified Public Accountants & Consultants Affiliations Florida Institute of Certified Public Accountants American Institute of Certified Public Accountants Private Companies Practice Section INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF BASIC FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Board of Commissioners Immokalee Water & Sewer District 1020 Sanitation Road Immokalee, Florida 34142 Tax Division Page 42 of 53 We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States of America, the basic financial statements of the business -type activities of Immokalee Water & Sewer District (the "District") which comprise the statement of net position as of September 30, 2019, and the related statements of revenues, expenses and changes in net position and cash flows for the year then ended and the related notes to the financial statements and have issued our report thereon dated March 30, 2020. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered Immokalee Water & Sewer District's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Immokalee Water & Sewer District's internal control. Accordingly, we do not express an opinion on the effectiveness of the Immokalee Water & Sewer District's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the basic financial statements will not be prevented or detected and INTEGRITY ......... SERVICE ......... EXPERIENCE® 12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097 1611B2 Page 43 of 53 corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies in internal control may exist that have not been identified. We did, however, identify certain deficiencies in internal control, described in the accompanying Schedule of Findings and Questioned Costs, identified as item 2018-1 that we consider to be material weaknesses, as defined previously. Further, we also noted certain other matters that we have reported in our Report to Management dated March 30, 2020. Compliance and Other Matters As part of obtaining reasonable assurance about whether Immokalee Water & Sewer District's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. Purpose of This Report The purpose of this report is solely to describe the scope of our testing internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditinp, Standards in considering the District's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. 1 TUSCAN & COMPANY, P.A. Fort Myers, Florida March 30, 2020 161fee TUSCAN & Company, PA Affiliations Florida institute of Certified Public Accountants American Institute of Certified Public Accountants Private Companies Practice Section Tax Division Certified Public Accountants & Consultants Page 44 of 53 Independent Auditor's Report on Compliance for Each Maior Program/Pro a ect and on Internal Control Over Compliance Required by the Uniform Guidance Board of Commissioners Immokalee Water & Sewer District 1020 Sanitation Road Immokalee, Florida 34142 Report on Compliance for Each Major Federal Program We have audited Immokalee Water & Sewer District's compliance with the types of compliance requirements described in the OMB Compliance Supplement as applicable, that could have a direct and material effect on each of Immokalee Water & Sewer District's major federal programs for the year ended September 30, 2019. Immokalee Water & Sewer District's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Management's Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its major federal programs. Auditor's Responsibility Our responsibility is to express an opinion on compliance for each of Immokalee Water & Sewer District's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, "Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards" ("Uniform Guidance"). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Immokalee Water & Sewer District's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. INTEGRITY ......... SERVICE ......... EXPERIENCE® 12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097 161182 Page 45 of 53 We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of Immokalee Water & Sewer District's compliance with those requirements. Opinion on Each Major Federal Program In our opinion, Immokalee Water & Sewer District complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended September 30, 2019. Report on Internal Control Over Compliance Management of Immokalee Water & Sewer District is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Immokalee Water & Sewer District's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Immokalee Water & Sewer District's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be deficiencies, material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 1611B2 Page 46 of 53 Purpose of the Report The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. � rTi TUSCAN & COMPANY, P.A. Fort Myers, Florida March 30, 2020 IMMOKALEE WATER & SEWER DISTRICT SCHEDULE OF FINDINGS AND QUESTIONED COSTS - FEDERAL AWARDS Year ended September 30, 2019 Section I— Summary of Auditor's Results Financial Statements Type of auditor's report issued Internal control over financial reporting: Control deficiency(ies) identified? Significant deficiency(ies) identified? Material weakness(es) identified? Noncompliance material to financial statements noted? Federal Awards Internal control over major programs: Control deficiency(ies) identified? Significant deficiency(ies) identified? Material weakness(es) identified? Type of auditors report issued on compliance for major programs Any audit findings disclosed that are required to be reported in accordance with 2 CFR, Section 200.516(a)? Identification of major programs (Type A): Unmodified Yes X Yes X X Yes Unmodified Page 47 of 53 No No None reported Yes X No Yes X No Yes X No Yes X None reported Yes X CFDA Numbers Name of Federal Program or Cluster 10.760 U.S. Department of Agriculture - Loan - Grants Dollar threshold used to distinguish between Type A and Type B programs Threshold used was $750,000. Auditee qualified as low -risk auditee? Listing of Subrecipients and matching amounts passed -through: None - not applicable Yes X No No IMMOKALEE WATER & SEWER DISTRICT Page 48 of 53 SCHEDULE OF FINDINGS AND QUESTIONED COSTS - FEDERAL AWARDS, CONTINUED Year ended September 30, 2019 Section II- Financial Statement Findings 2018-1 Condition: The financial reporting of the District related to the construction project and payable was deficient and did not allow for sufficient review of account balances and supervision of data entry. Questioned Costs: None Criteria: Accurate monthly and annual financial information should be prepared and provided to management and the Board on a timely basis. Context: Significant adjustments to the account balances as of and for the year ended September 30, 2018 were required during the audit of the financial statements. The initial trial balance provided for the audit contained incorrect balances for accounts payable, retainage payable, contributed capital, net assets and fixed asset additions. Cause: Turnover of administrative staff and increase in the volume and complexity of financial transaction postings are beyond the experience and training of the current staff. Effect: Material weakness. Financial information provided to stakeholders during the fiscal year ended September 30, 2018 did not accurately reflect the District's financial position as significant adjustments were proposed during the audit process. These adjustments caused the audit process to be more time consuming and therefore delayed. It also makes audit issuance difficult to meet the Federal Single Audit reporting deadlines. Recommendation: We recommend that the District obtain or designate a qualified individual to provide assistance to review monthly account balances and prepare month -end closing adjustments. 1611B2 IMMOKALEE WATER & SEWER DISTRICT Page 49 of 53 SCHEDULE OF FINDINGS AND QUESTIONED COSTS - FEDERAL AWARDS, CONTINUED Year ended September 30, 2019 Section II- Financial Statement Findings, continued Current Year Addendum During fiscal year ended September 30, 2019, the District contracted an accounting professional experienced in governmental accounting to assist in the monthly and annual closing and reconciliation process. As a result significant improvements were made, however not all areas were addressed due to the timing of implementation. As such, several audit adjustments were still proposed. The reconciliations and adjustments caused the audit process to be delayed and time consuming. The District, with the assistance of the contracted accounting professional, has proceeded to implement a systematic process of closing and reconciling and is committed to continuing this service. Section III- Federal Award Findings and Questioned Costs There were no audit findings related to Federal Awards required to be reported by 2 CFR, Section 200.516(a). Section IV- Status of Federal Prior Year Findings There were no prior year findings. 161182 TUSCAN & Company, PA Affiliations Florida Institute of Certified Public Accountants American Institute of Certified Public Accountants Private Companies Practice Section Tax Division Certified Public Accountants & Consultants Page 50 of 53 INDEPENDENT ACCOUNTANT'S REPORT ON COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES Board of Commissioners Immokalee Water & Sewer District 1020 Sanitation Road Immokalee, Florida 34142 We have examined Immokalee Water & Sewer District's compliance with Section 218.415, Florida Statutes, regarding the investment of public funds during the year ended September 30, 2019. Management is responsible for Immokalee Water & Sewer District's compliance with those requirements. Our responsibility is to express an opinion on Immokalee Water & Sewer District's compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about Immokalee Water & Sewer District's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on Immokalee Water & Sewer District's compliance with specified requirements. In our opinion, Immokalee Water & Sewer District complied, in all material respects, with the aforementioned requirements for the year ended September 30, 2019. This report is intended solely for the information and use of the Immokalee Water & Sewer District and the Auditor General, State of Florida, and is not intended to be and should not be used by anyone other than these specified parties. TUSCAN & COMPANY, P.A. Fort Myers, Florida March 30, 2020 INTEGRITY ......... SERVICE ......... EXPERIENCE® 12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097 16i11B2 TUSCAN & Company, PA Certified Public Accountants & Consultants Affiliations Florida Institute of Certified Public Accountants American Institute of Certified Public Accountants INDEPENDENT AUDITOR'S REPORT TO MANAGEMENT Board of Commissioners Immokalee Water & Sewer District 1020 Sanitation Road Immokalee, Florida 34142 Private Companies Pracace Section Tax Division Page 51 of 53 We have audited the accompanying basic financial statements of b=okalee Water & Sewer District (the "District") as of and for the year ended September 30, 2019 and have issued our report thereon dated March 30, 2020. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America and Chapter 10.550, Rules of the Florida Auditor General. We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters based on an Audit of the Financial Statements Performed in Accordance with Government_Auditing Standards. Disclosures in that report, which is dated March 30, 2020, should be considered in conjunction with this report to management. Additionally, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor General, which governs the conduct of local governmental entity audits performed in the State of Florida. This letter included the following information, which is not included in the aforementioned auditor's report: Section 10.554(1)(i)l., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. Prior year comments that have not been resolved are repeated and updated below. Section 10.554(1)(i)2., Rules of the Auditor General, requires that we address in the management letter any recommendations to improve financial management. No such recommendations were noted to improve financial management except as noted below. INTEGRITY ......... SERVICE ......... EXPERIENCEK, 12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239) 333-2090 • Fax: (239) 333-2097 Page 52 of 53 Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address noncompliance with provisions of contracts or grant agreements, or abuse, that have an effect on the financial statements that is less than material but more than inconsequential. In connection with our audit, we did not have any such findings. Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in the management letter, unless disclosed in the notes to the financial statements. The District discloses this information in the notes to the financial statements. Section 10.554(1)(i)5.a., Rules of the Auditor General, requires a statement be included as to whether or not the local government entity has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and identification of the specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes. Pursuant to Sections 10.554(1)(i)5.b. and 10.556(7), Rules of the Auditor General, we have applied financial condition assessment procedures. It is management's responsibility to monitor the District's financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. Pursuant to Section 10.544(1)(i)5.b.2., Rules of the Auditor General, if a deteriorating financial condition(s) is noted then a statement is so required along with the conditions causing the auditor to make such a conclusion. No such conditions were noted. Pursuant to Section 10.554(1)(i)5.c., Rules of the Auditor General, requires a statement indicating a failure, if any, of a component unit special district to provide financial information necessary to a proper reporting of the component unit within the audited financial statements of this entity (F.S. Section 218.39(3)(b)). There are no known component special districts required to report within these financial statements. Section 10.556(10)(a), Rules of the Auditor General, requires that the scope of our audit to determine the entity's compliance with the provisions of Section 218.415, Florida Statutes, regarding the investment of public funds. In connection with our audit, we determined that the District complied with Section 218.415, Florida Statutes as reported in our Independent Accountant's Report on Compliance with Section 218.415, Florida Statutes dated May 6, 2019, included herein. PRIOR YEAR COMMENTS: 2018-1 See finding 2018-1 noted in the Schedule of Findings and Questioned Costs - Federal Awards - Material Weakness. Page 53 of 53 2018-3 Fixed Asset Schedules Should be Complete and Maintained Accurately During the audit, it was noted that the depreciation schedule's beginning accumulated depreciation balance did not reconcile to prior year audited financial statements. It was also noted that the depreciation method used was not consistent between all fixed assets. The District was utilizing straight line and bonus depreciation methods. We recommend the District correct the fixed asset schedule beginning accumulated depreciation and strictly use only the straight line depreciation method for all fixed assets. Current Year Addendum: The District continued to utilize two different depreciation methods during fiscal year ended September 30, 2019 and the beginning accumulated depreciation did not reconcile to the prior year ending balance. Therefore, the prior year comment is repeated. CURRENT YEAR COMMENTS: No financially significant comments noted. Pursuant to Chapter 119, Florida Statutes, this management letter is a public record and its distribution is not limited. Auditing standards generally accepted in the United States of America require us to indicate that this letter is intended solely for the information and use of the Board of Commissioners, management, the Auditor General of the State of Florida and other federal and state agencies. This report is not intended to be and should not be used by anyone other than these specified parties. TUSCAN & COMPANY, P.A. Fort Myers, Florida March 30, 2020 1611B2 EXHIBIT 16118 2 Immokalee Water & Sewer District 1020 Sanitation Road Immokalee, Florida 34142 (239)658-3630 FAX (239) 658-3634 Immokalee Water &Sewer District April 2, 2020 Sherrill F. Norman, CPA Auditor General, State of Florida Claude Denson Pepper Building 111 West Madison Street Tallahassee, Florida 32399-1450 Dear Ms. Norman: This letter Is in response to the Management Letter In the Immokalee Water and Sewer District's Year Ending September 30, 2019 audit, performed by Tuscan & Company, P.A.; which was presented to and accepted by the Board on April 15, 2020, PRIOR YEAR COMMENTS• 2018-1 See finding 2018-I and related 2019 addendum noted in the Schedule of Findings and Questioned Costs — Federal Awards. IWSD Response: The District has determined that a full-time accounting professlonal is necessary to perform balance sheet, revenue, expense, and payroll account reconciliations, as well as executing accounts payable and accounts receivable processes. During the April IS, 2020 meeting, the Board diredted the Executive Director to initiate the hiring process of full-time accounting professional. The hiring of a full-time employee with experience in accounting and govemmental accounting practices will address this issue. 2018-3 Fixed Asset Schedules Should be Complete and Maintained Accurately During the audit, it was noted that the depreciation schedule's beginning accumulated depreciation balance did not reconcile to prior year audited financial statements. It was also noted that the depreciation method used was not consistent between all fixed assets. The District was using a straight line and bonus depreciation methods. We recommend the District correct fixed asset schedule beginning accumulated depreciation and strictly use only the straight-line depreciation method for all fixed assets. 2019 Addendum: The District continued to utilize two different depreciation methods during the fiscal year ended September 30, 2019 and the beginning accumulated depreciation did not reconcile to the prior year ending balance. Therefore, the prior year comment is repeated. IWSD Response. The District will employ one depreciation method and adjust the fixed asset schedule accordingly, 1611B2 April 30, 2020 Immokalee Water and Sewer District Response to Management Letter Audit for Year Ended September 30, 2019 Page 2 The District appreciates the efficient planning and performance of Tuscan & Company, P.A. during the audit to obtain reasonable assurance about the District's basic financial statements as well as their evaluation of the presentation of those statements. The District respects and values their effort, work product, and feedback. Sincerely, Sarah Catala, Executive Director Immokalee Water and Sewer District 1020 Sanitation Road Immokalee, FL 34142 Phone: 239.658.3630 Mobile: 239.651.9990 Email: Sarahgtaja@iw-�d.com Web: www.iw-sd.com Wt ire (es Al DUAL REPOR'r FY 'A018-!!019 ON THE GULF The Mission Statement of the Naples Community Redevelopment Agency is to guide private and public initiatives in the Redevelopment Area to facilitate economic development, improve physical characteristics, and encourage investment, thus improving the quality of life for residents of the Redevelopment Area and the City of Naples. � r' a11•a{:1r {• �1 -. R i � � 3'� �• 1 a■ M+tiMfif ■ r 1■ a w `+{ • 7A �,. a y 1 •.a . .rb 1 i•. J' 1 _ J • ,, a�� -�w-" +V • 1� 1-_ �� - �� , awn .••� - �t� E OF ip ..Y r f 7sr-567y • '•J' •r{ al 1 r7 •. R_ I `� .. r. r Y a j • I. j i _ .. _ _ 1 I ■ f} � w, y h •....� ..---•...a_r-�' }+' . , . _ . a � 1 � - s R � k e .. av • t r w r � � r � Al 1 1 —• Y. J '� 1 ' L i r_ _ a� .1 r��• *; w �ra�+� .` +r�■ w sir ~r _. ■+� _ y amass _ • .! r ► 1 h.'�I ? -..- Me - +- ��• Gi '` ' a i + jL.yr...■"M 1 •+•. Rti "' ' r .a• . to i v way — a Ic 1 he Redevelopment Area. Readers may also view the map on the CRA website Dear Mayor Barnett and City Council: lbl 16 3 I am pleased to present the City of Naples Community Redevelopment Agency (CRA) Annual Report for FY 2018-2019. Progress Regarding the Proposed Gulfshore Playhouse Garage CRA continued its consideration of a proposed a partnership with Gulfshore Playhouse, Naples professional theatre, to construct a new parking structure for use by theatre goers, but also for needs of the City. The Playhouse has offered to donate land valued in December 2017 at $1.929 million for the proposed garage to be located at 1st Ave- nue South and 12th Street South. This location is within the D-Downtown District where all parking is shared parking. The proposed garage would also be available for visitors to the nearby Baker Park, developments in and around Naples Square, the Design District, and for the adjacent neighborhoods. In November 2018, the CRA Board directed staff to engage PLACE Planning and Design and its primary consultant, Jeffrey L. Oris, CEcD to evaluate the proposal and to consider alternate sites within the D-Downtown District for a parking garage. Three alternative sites were selected and evaluated and they were subsequently found to be less desirable than the Gulfshore Playhouse location in terms of cost, availability and location. In May, 2019, the CRA Board unanimously directed staff to work with Gulfshore Playhouse and its nearby property owners, Wynn Properties, and GeoSouthern Intermediate Holdings, to develop an agreement to construct a public parking garage near the 1 st Avenue South and 12th Street South location. This would include a funding strategy in the CRA's Capital Improvement Plan and economic impact projections. 8th Street Improvement Project In September 2018, the CRA Board approved the road and sidewalk design for the 8th Street Improvement Project extending from 5th Avenue South to 7th Avenue North and including 3rd Avenue South from 8th Street to 9th Street (US41). Wright Construction was selected as the contractor. In order to limit construction to the summer months, the project was divided into two phases: Phase 1: the section from 5th Avenue South to Central Avenue, including the 800 block of 3rd Avenue South began in April 2019 and was completed in November 2019. Phase 2: the northern portion from 7th Avenue North to Central Avenue will be completed in 2020. Phase 1 work included converting the signalized intersection at 3rd Avenue South and 8th Street South to a roundabout with increased safety features at the pedestrian crosswalks. The project also included utility, landscape, on -street parking modifications, and stormwater drainage improvements. The Utilities Department coordinated the design and construction of utility improvements in conjunction with Phase 1 of the 8th Street Improvement project. As staff prepared to solicit the "Invitation to Bid" for Phase 1 of the project, it was determined that soliciting bids for the entire project, Phase 1 and Phase 2, would result in the best pricing and a budget amendment was approved to appropriate the funding required for the contract award in FY 2018-19 by accelerating the planned FY 2019- 20 appropriations into FY 2018-19 and appropriating an additional $550,000. The total funding from the CRA was $5,050,000. River Park Community Center The fitness equipment at the River Park Community Center was replaced at a cost of $30,000. Parking Garage Maintenance at the Naples Park Garage located at 801 6th Avenue South The CRA awarded a contract to Crazy Horse Enterprises for Phase 1 services in the amount of $100,000. Phase 1 included: removal and replacement of backer rod and sealant from expansion joints; and inspection, cleaning and sealing of connecting or weld plates which prevent water from impacting the connecting plates and leaking through the expansion joints. Conclusion CRA tax increment revenues increased 18.49 % between FY 17-18 and FY 18-19. For FY 19-20, revenue is budgeted at $4,940,002 an increase of 16.13% over FY 18-19, reflecting the continuing appreciation of property values in the redevelopment area increasing the tax increment which provides the predominant source of revenue for our past and future projects. /�000••W = We hope that you will enjoy reviewing our Annual Report and the pictures of our various projects. Please do not hesitate to contact me if you ,I.4 J,' have any questions or suggestions. •' 'IL �i ON THE GULF /• Ellen Seigel, CRA Chair eseigel@naplesgov.com 239-207-0806 161183 CRA Board In FY2018-19 the CRA Board Members were: Chair Ellen Seigel, Vice Chair Michelle McLeod, Mayor Bill Barnett, Vice Mayor Gary Price, and Council Members Reg Buxton, Ray Christman, and Terry Hutchison. The Naples Community Redevelopment Agency is a dependent special district created by the Naples City Council in 1994 for the purpose eliminating and preventing slum and blight and the preservation or enhancement of the tax base in the Redevelopment Area. The CRA Board consists of seven commissioners who are the same individuals as those elected to serve as the Naples City Council. As part of the Vision Goal to maintain and enhance governance capacity for public service and leadership, public meetings are conducted by the CRA Board and the Advisory Board to engage residents, property owners, and merchants, in the redevelopment area and increase involvement with City and CRA decisions. During the fiscal year the CRA Board held public meetings on November 7, 2018; March 18, 2019; May 13, 2019; September 4, 2019. The FY2019-20 meeting schedule included scheduled meetings on: Monday, October 7, 2019 • Monday, November 4, 2019 • Monday, December 2, 2019 Monday, February 18, 2020 • Monday, May 4, 2020 CRA Advisory Board In FY2018-19 the Advisory Board Members were: Chair Jason Andis, Vice Chair David Bartley, Eva Corso, Antonio Dumornay, Luke Fredrickson, Stephen Swain, and Quenby Tyler. The Naples Community Redevelopment Agency Advisory Board was established to assist the Naples City Council in its role as the Community Redevelopment Agency Board by providing public input and technical advice, and making recommendations including, but not limited to, land use, economic and cultural vitality and diversity, acquisition/condemnation/demolition of properties, funding alternatives, and manpower needs for the Community Redevelopment Agency. The CRA Advisory Board holds public meetings on the fourth Monday of each month as needed. In FY2018-19 meetings were held on October 22, 2018; November 26, 2018; January 28, 2019; February 25, 2019; April 22, 2019; August 26, 2019; and September 23, 2019. 00..41P� 000 C� ON THE GULF ,t -•- ,. b �•�•.AV 0 The FY2018-19 budget was prepared by the CRA Manager with the cooperation of the Police and Community Services Departments. The accounts of the CRA are divided into the three Divisions to improve BUDGET transparency: • CRA Administration • CRA Maintenance • CRA Law Enforcement The CRA Board approved the FY2018-19 annual budget of the CRA on September 5, 2018 (CRA Resolution 2018-065). Naples City Council adopted the Final FY2018-19 Budget Resolution of the City of Naples, including the CRA budget, on September 17, 2018. The budget reflects the efforts of the Naples CRA to meet the goals in the Redevelopment Plan. FY2018-19 Adopted Budget of the City of Naples and the Naples CRA The budget of the CRA was later amended by the Board and City Council to take full advantage of the competitive bid process for the planned 8th Street improvement project as described in this report. On March 18, 2019, the CRA Board adopted CRA Budget Amendment Resolution 2019-066 and on March 20, 2019, Naples City Council adopted Budget Amendment Resolution 2019- 14312 thereby amending the FY2018-19 CRA budget. Oi ON THE GULF�4 00 J= FY18-19 Budgeted Expenditures Taal Budget As Amended $6,555,238 5,232,500 Over 79% of all budgeted expenditures were appropriated to capital projects. Note: $980,000 from the Fifth Avenue South Parking Fund was applied to debt service payment for parking garage at 801 6th Avenue South. $562,490 5679.265 _r $80,983 REVENUE The primary revenue earned by the CRA is an amount equal to the ad valorem taxes collected on the value of the "Tax Increment" The "Tax Incre- ment" is the amount of taxes generated from increased property values within the Redevelopment Area in excess of the base year. The CRA receives these revenues from the City and the County, based on the increase over the 1993 base property tax value ($183,809,274). Redevelopment Area - Taxable Value of Property $1,300,000,000 $1,250,000,000 $1, 200, 000,000 $1,150,000,000 $1,100, 000,000 $ $1,050,000,000 Taxable Value 1-1-2018 Taxable Value 1-1-2019 Redevelopment Area Change From Base Taxable Value $1,400,000,000 $1, 2 79,815,6 36 $1,200,000,000 $1,000, 000,000 $800,000,000 $600,000,000 $400,000,000 $183,809,274 $200,000,000 Base Taxable Value 1993 Taxable Value 1-1- 2019 1611B 3 Capital Improvement Projects The City of Naples and the Naples CRA strive to attain the community vision goal to, "Maintain an extraordinar; quality of life by maintaining and improving amenities fo: residents". Two special CRA Town Hall Meetings were held, thf first on Thursday, February 8, 2018 at 6:30 PM at Rive: Park Community Center, and the second on February 20 2018 at 2:00 PM at Naples City Council Chamber. Thesf community brainstorming meetings provided participant; the opportunity to prioritize suggestions through a process christened "Dotmocracy". This input was used in developing the Capital Improvement Plan. Safety improvements & streetseape. 8TH STREET IMPROVEMENTS The City of Naples and the Naples CRA strive to attain the community vision goal to, "Maintain an extraordinary quality of life by maintaining and improving amenities for residents". To achieve this goal, the design and construction of improvements to the 8th Street corridor between 5th Avenue South and 7th Avenue North was initiated. Design was completed by Q. Grady Minor & Associates. This project includes significant infrastructure improvements budgeted in the CRA fund, the Stormwater fund, the Streets fund and the Utility fund. The total budget for the 8th Street improvement project (Phase 1 and Phase 2) is $7.5 million, including construction, construction engineering and inspection, a roundabout intersection, and contingency funding. As this project includes safety improvements, as well as improvements to the stormwater system, the water and sewer system, additional fire hydrant connections, multi -modal functionality, lighting and the streetscape, and it is funded from multiple sources as indicated. City Water & Sewer Fund $1,100,000 City Stormwater Fund $1,050,000 City Streets Fund $ 300,000 Community Redevelopment Agency $5,050,000 Total $7,500,000 On March 20, 2019, the contract for construction of the improvements was awarded to Wright Construction Group, Inc. in the amount of $7,142,211.35, which includes a City controlled contingency amount of $625,800. A contract for construction, engi- neering and inspection services in the amount of $318,213 was awarded to Q. Grady Minor & Associates. All of the CRA funding ($5,050,000) was encumbered to the projects. ROAD STH STREET IMPROVEIM TS 16 1 1 B 3 Shortly after the end of the fiscal year, on November 1, 2019, about three weeks ahead of schedule, 8th Street was reopened to traffic. Final work to complete remaining landscape, irrigation, final striping, and "punch list" items for Phase 1 will continue for a few weeks after the opening. Then, the new roundabout intersection at 8th Street and 3rd Avenue South. RIVER PARK AQUATIC CENTER STORAGE AREA The planned storage facility at the River Park Aquatics Center was budgeted at $20,000. It was not constructed as the project could not meet the setback requirements established in the City's Land Development Code. The purpose of the structure was to protect facility equipment from the natural elements (sun, rain, wind). Staff continues to make good use of a fenced storage area and protects equipment with tarps. The $20,000 was not expended and returned to the CRA Trust Fund. RIVER PARK INDOOR FITNEss EQUIPMENT Replacement of indoor fitness equipment at the River Park Community Center was budgeted in two phases. The FY2018-19 budget appropriated $30,000 for the first phase. Equipment was purchased and installed with $29,067 of the budgeted funds expended. (Note: The second phase was funded in the FY2019-20 CRA budget at $30,000. The project was subsequently completed in FY2019-20 with $25,794 spent from the $30,000 appropriation.) Unexpended funds are returned to the CRA Trust Fund. I61 1B3 In cooperation with the City's Community Services Department, replacemen exercise equipment was installed at the City's River Park Community Cente: in the Redevelopment Area. CMMLIE C. AN THONY PARK OUTDOOR FITNESS EQUIPIIIENT The construction of an outdoor gym with outdoor fitness equipment was a project funded in FY2018-19. The CRA budget appropriated $132,500 toward the project with the remainder of the funding provided by a Community Development Block Grant. During the fiscal year pre -construction activities took place, including planning, design, and procurement. The entire appropriation of $132,500 was encumbered, with $84,580 spent and $47,920 carried over for expenditure as the project is completed in FY2019-20. 1611B3 LEFT: Landscape features in the public right of way of the recently improved Central Avenue corridor in the redevelopment area. The CRA Maintenance Division provides enhanced maintenance in the public right of way with a combination of city staff funded in the CRA budget and contractual arrangements. CRA MAINTENANCE DIVISION It is the policy of the CRA to provide an enhanced level of maintenance to increase the visual attractiveness in the Redevelopment Area through landscape features, pedestrian -scale lighting, and street furnishings. Tropical landscaping in Naples presents unique challenges with torrential rainfall during the rainy season and near drought conditions during the winter months. Three Landscape Technician workers funded by the CRA strive to keep public property in the Redevelopment Area looking its best and functioning properly as another means of attaining the Vision Goal to "Maintain an extraordinary quality of life by maintaining and improving amenities for residents". The total adopted CRA Operating Budget for maintenance activities in fiscal 2018-19 was $495,769 and the total spent was $425,816. Completed projects included replacement of public street furniture (benches) along IOth Street, removal of exotic vegetation along the Gordon River shoreline in Charlie C. Anthony Park, and installation and maintenance of decorative lighting at Sugden Plaza and 6th Street at 5th Avenue South. 1611B3 CRA LAW ENFORCEMENT DIVISION One of the objectives for the CRA is to provide a safe and comfortable environment for everyone in the Redevelopment Area. To accomplish this, the CRA provides funding for three Community Police Officer positions who are assigned and managed by the Naples Police Department. They patrol on bicycles, on foot, as well as in patrol cars. They are responsible for problem solving, community policing, enforcing State laws and City ordinances, responding to calls for service, and performing preventive patrols in the Redevelopment Area. This staffing is a community policing program supplemental to the police services provided by the City of Naples funded in the City's General Fund Budget. The total adopted CRA Operating Budget for law enforcement in fiscal year 2018-19 was $347,831 and $344,825 was expended. DEPARTMENT 1611B3 ADMINISTRATION DIVISION The Naples City Manager is the Executive Director of the Naples CRA. The day to day management of the CRA is delegated to the Assistant City Manager performing the function of CRA Manager. This work is funded at 0.3 full time equivalence, or 30% of the Assistant City Manager's wages and benefits, $50,594. On November 7, 2018, the CRA Board directed staff to engage a consultant to analyze the proposal of Gulfshore Playhouse offering a parcel of land to the City for construction of a parking garage. The CRA engaged PLACE Planning and Design to perform the evaluation at a cost of $13,280. On May 13, 2019, the Final Report evaluating the site offered by Gulfshore Playhouse for a public parking garage at 12th Street and 1 st Avenue South was presented to the CRA Board at a public meeting. The due diligence examination of this proposal by the CRA Board and staff continued into FY2019-20. On December 2, 2019, the CRA Board unanimously directed staff to work with Gulfshore Playhouse and its nearby property owners, Wynn Properties, and GeoSouthern Intermediate Holdings, to develop a proposed memorandum of understanding to construct a public parking garage near the 1 st Avenue South and 12th Street South location. Information to be collected vetted include a funding strategy in the CRA's Capital Improvement Plan and economic impact projections. On September 4, 2019, CRA Vice Chair Michelle McLeod t ffm recommended the use of the neighborhood planning process to identify appropriate projects, programs, or amenities that may be considered for implementation in the Redevelopment Area. The n p P - suggested neighborhoods were: -River Park East/Anthony Park -River Park West -Lake Park within the Redevelopment Area -The Commercial Neighborhood between US41 & 10th •a _ Street, from 1 st Ave. S. to 7th Ave. N. - This project was subsequently confirmed by the CRA Board on October 7, 2019. The project will be completed in FY2019-20 with funding in that fiscal year. Additionally, on September 4,2019, the CRA Board Adopted CRA Resolution 2019-0067 approving the CRA budget. The FY2019- 20 budget of the City and CRA was subsequently adopted by the Naples City Council. GOODLETTE-FRANK" z cr Y Z� & z S 5 w Z ti r w J D O z m O 1,RD AVE N ;ENTRAL AVE x 2ND AVE S MS The most recent complete audit report of the Naples Community Redevelopment Agency as required in s. 163.387(8) is included in the 2019 Comprehensive Annual Financial Report for the Ci , of Naples. For CRA specific information, please refer to pages 23, 24, 27, 28, and 103 of the document. • ��' ON THE GULF • 0�