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Backup Documents 01/12/2021 Item #16I1 16I1A1 BOARD OF COUNTY COMMISSIONERS MISCELLANEOUS CORRESPONDENCE January 12, 2021 1. MISCELLANEOUS ITEMS TO FILE FOR RECORD WITH ACTION AS DIRECTED: A. DISTRICTS: 1) Heritage Bay Community Development District: Meeting Agenda 09/03/2020; 10/22/2020 Meeting Minutes 09/03/2020; 10/22/2020 B. OTHER: 1 6I 1A 1 Heritage Bay Community Development District Board of Supervisors Edwin Hubbard,Chairman Dennis Gagne,Vicc Chairman o Justin Faircloth,District Manager F.Jack Arcuric,Assistant Secretary o Gregory Urbancic,District Counsel Donna Hunter,Assistant Sccrctary ❑Jeffrey Satficld,District Engineer Allen Soucic,Assistant Secretary Regular Meeting Agenda September 3, 2020—9:00 a.m. Meeting URL: https://us02web.zoom.us/j/83840690512 Meeting ID: 838 4069 0512 Call in Number: (929) 205-6099 1. Roll Call 2. Approval of Agenda 3. Public Comments on Agenda Items 4. Public Hearing on Adopting Fiscal Year 2021 Budget A. Open Public Hearing for Public Comment B. Close Public Hearing for Public Comment C. Resolution 2020-7 Adopting the Fiscal Year 2021 Budget D. Resolution 2020-8 Levying Assessments 5. Engineer's Report A. Clubhouse Dry Retention Modification Update B. Update on Status of Control Structures, Lake Interconnects and Lake Bank Assessments and Documentation 6. Lake& Wetland Management Monthly Inspections and Service Reports 7. Attorney's Report A. Updated Inframark Infrastructure Management Services Master Agreement for Review and Approval 8. Old Business 9. New Business A. Audit Committee Selection Process i. Appointment of Committee Members ii. Establishment of RFP Evaluation Criteria iii. Authorization to Proceed with RFP 10. Manager's Report A. Approval of the Minutes of the August 6, 2020 Meeting District Office: 210 N.University Drive,Suite 702 Coral Springs,FL 33071 954-603-0033 1611A1 September 3,2020 Agenda Heritage Bay CDD B. Acceptance of Financials C. Ratification of February 11, 2021 Meeting Date D. Update on Tour with LWM on 8/11 E. Establish Schedule for Lakes Review to Determine Potential Summer 2021 Lake Bank Work F. Field Manager's Report G. Follow Up Items i. FEMA 11. Supervisors' Reports, Requests, and Comments 12. Chairman's Comments 13. Audience Comments 14. Adjournment The next meeting/public hearing is scheduled for October 1, 2020 District Office: 210 N.University Drive,Suite 702 Coral Springs,FL 33071 954-603-0033 1b11A1 NapLct 3aitH News PART OF THE USA TODAY NETWORK Published Daily Naples, FL 34110 HERITAGE BAY COMMUNI TY 210 N UNIVERSITY DR#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: 08/13/2020,08/20/2020 T Subscribed and sworn to before on August 20,2020: _.- .1 11)A.a._ YYl i \c.Q.t.r>cs-.,_\ Notary,State of WI,County of Brown TARA MONDLOCH Notary Public State of Wisconsin My commission expires August 6,2021 Publication Cost:$1,442.00 Ad No:0004326103 Customer No: 1305454 PO#: #of Affidavits 1 This is not an invoice 1611A1 Notice of Public Hearings and Board of Supervisors Meeting of the Heritage Bay Community Development The Board of Supervisors (the "Board") of the Heritage Bay Community Development District (the "District")will hold pub- lit hearings and a meeting on September 3, 2020 at 9:00 a.m. in*the Heritage Bay Clubhouse, 10154 Heritage Bay Boulevard, Naples,Florida. The District may-conduct the public hearings by telephone or video conferencrng communications media technology pursuant to governmental orders, including but not limited to Executive Orders 20.52, 20-69, 20-112, 20-150 and 20-179 issued by Gover- nor DeSantis on March 9,2020, March 20, 2020, April 29, 2020, June 23, 2020 and July 29, 2020, respectively, and any exten- sions or supplements thereof(the "Executive Orders"), and pur- suant to Section 120.54(5)(b)2., Florida Statutes. If the meeting is to be held in this format, information will be provided under separate cover on the District website. While it may be necessary to hold the above referenced public hearing and meeting utilizing communications media technolo- gy due to the current COVID-19 public health emergency, the district fully encourages public participation in a safe and effi- cient manner. To that end, anyone wishing to listen to and/or participate in the meeting can do so remotely via Zoom at https: J/us02web.zoom.us4183840690512 Meeting 1D:838 4069 0512 or telephonically at 929-205-6099. Participants are strongly encour- aged to submit questions and comments to the District Manag- er's Office at Justin.Faircloths9inframark.com or by calling in ad- vance of the meeting to facilitate the Board's consideration of such questions and comments during the meeting. in the event the aforementioned Executive Orders are rescinded or expired as of the proposed date of the meeting/public hear- ings, the District may cancel the virtuafkelephorric meeting/hearings or revert to having the meeting+public hear- ings at the applicable date.and time at Heritage Bay Clubhouse 10154 Heritage Bay Boulevard, Naples, Florida or such other lo- cation designated by the District. The District will provide up- dates on its website, wwv.heritagebaycdd.cam of any such changes as soon as possible. The purpose of the public hearings are to receive public com- ment and objections on the Fiscal Year 2021 Proposed Final Budget(s), to consider the adoption of an assessment roll, to consider the imposition of special assessments to fund the pro- posed budget upon the lands located within the District,and to provide for the levy,collection and enforcement of the non-ad valorem assessments. The public hearings are being conducted pursuant to Chapters 190 and 197,Florida Statutes,The purpose of the regular meeting is to conduct any business which may properly come before the Board. The public hearings are being conducted pursuant to Chapters 90 and 197, Florida Statutes, subject to the Executive Orders. The District may also fund various facilities through the collec- tion of certain rates, fees and charges, which are identified within the budget(s), A copy of the Proposed Final Budget, pre- limiaary assessment roll and/or the agenda for the hearings/meeting may be obtained at the offices of the District Management Company, inframark. Infrastructure Management Services, District Manager, Justin Faircloth, 210 North University Drive, Suite 702, Coral Springs, Florida 33071. telephone (954) 603-0033 ("District Manager's Office") during normal business hours. In accordance with Section 189.016. Florida Statutes, the proposed budget will be posted on the District's website www.h eritagebaycdd.com at least two days before the budget hearing date. The Board will also consider any other business, which may properly come before it.The hearings/meeting are open to the public and will be conducted in accordance with the provisions of Florida law for community development districts. The hearings/meeting may be continued to a date, time, and place to be specified on the record at the hearingsrmeeting. There may be occasions when one or more Supervisors will participate by telephone. In accordance with the provisions of the Americans with Disabil- ities Act, any person requiring special accommodations at the hearings/meetin9 because of a disability or physical impairment should contact the District Management Company, Infrarnark at (239) 603-0033. If you are hearing or speech impaired, please contact the Florida Relay Service at 711 or(800)955-8770 for aid in contacting the District Manager's Office at least two(2)days prior to the date of the hearings and meeting. All affected property owners have the right to appear at these public hearings and file written objections within twenty (20) days of the date of this Notice at the District Manager's Office. Each person who decides to appeal any decision made by the Board with respect to any matter considered at the hearings/meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, in- cluding the testimony and evidence upon which such appeal is to be based. Justin Faircloth rlict net Manner 161 lAi At-giti;i 13,213. 0 #4326103 1b- 11A1 RESOLUTION 2020-7 A RESOLUTION OF THE BOARD OF SUPERVISORS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS OF THE DISTRICT AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2020, AND ENDING SEPTEMBER 30, 2021, AND REFERENCING THE MAINTENANCE AND BENEFIT SPECIAL ASSESSMENTS TO BE LEVIED BY THE DISTRICT FOR SAID FISCAL YEAR; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the District Manager has, prior to June 15, 2020, submitted to the Board of Supervisors (the "Board") a proposed budget for the next ensuing budget year along with an explanatory and complete financial plan for each fund of Heritage Bay Community Development District (the "District"),pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and WHEREAS, at least sixty (60) days prior to the adoption of the proposed annual budget and any proposed long-term financial plan or program of the District for future operations (the "Proposed Budget")the District filed a copy of the Proposed Budget with the general purpose local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and WHEREAS, the District further posted the Proposed Budget on its website as required pursuant to Section 189.016, Florida Statutes; and WHEREAS,the Board set September 3, 2020,as the date for a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a) Florida Statutes; and WHEREAS, Section 190.008(2)(a), Florida Statutes requires that, prior to October 1 of each year, the Board by passage of the Annual Appropriation Resolution shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and WHEREAS,the District Manager has prepared a Proposed Budget on a Cash Flow Budget basis, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year; and WHEREAS, Section 190.021, Florida Statutes provides that the Annual Appropriation Resolution shall also fix the Maintenance Special Assessments and Benefit Special Assessments upon each piece of property within the boundaries of the District benefited, specifically and peculiarly, by the maintenance and/or capital improvement programs of the District, such levy representing the amount of District assessments necessary to provide for payment during the ensuing budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and/or benefit assessment 1 1611A1 bonds, in order for the District to exercise its various general and special powers to implement its single and specialized infrastructure provision purpose; and WHEREAS, the Board finds and determines that the non-ad valorem special assessments it imposes and levies by this Resolution for maintenance on the parcels of property involved will constitute a mechanism by which the property owners lawfully and validly will reimburse the District for those certain special and peculiar benefits the District has determined are received by, and flow to, the parcels of property from the systems, facilities and services being provided, and that the special and peculiar benefits are apportioned in a manner that is fair and reasonable in accordance with applicable assessment methodology and related case law; and WHEREAS,the Chair of the Board may designate the District Manager or other person to certify the non-ad valorem assessment roll to the Tax Collector in and for Collier County political subdivision on compatible electronic medium tied to the property identification number no later than September 15, 2020 so that the Tax Collector may merge that roll with others into the collection roll from which the November tax notice is to be printed and mailed; and WHEREAS,the proceeds from the collections of these imposed and levied non-ad valorem assessments shall be paid to the District; and WHEREAS, the Tax Collector, under the direct supervision of the Florida Department of Revenue performs the state work in preparing, mailing out, collecting and enforcing against delinquency the non-ad valorem assessments of the District using the Uniform Collection Methodology for non-ad valorem assessments; and WHEREAS, if the Property Appraiser and the Tax Collector have adopted a different technological procedure for certifying and merging the rolls, then that procedure must be worked out and negotiated with Board approval through the auspices of the District Manager before there are any deviations from the provisions of Section 197.3632, Florida Statutes, and Rule 12D-18, Florida Administrative Code. NOW,THEREFORE,BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT; Section 1. Recitals. The provisions of the foregoing recitals are true and correct and are incorporated herein as dispositive. Section 2. Budget a. The Board has reviewed the District Manager's Proposed Budget, a copy of which is on file with the office of the District Treasurer and the office of the Recording Secretary, and is hereby attached to this Resolution,and hereby approves certain amendments thereto,as referenced herein. b. The District Manager's Proposed Budget, as amended by the Board, is adopted hereby in accordance with the provisions of Section 190.008(2)(a), Florida Statutes and 2 1611A1 incorporated herein by reference; provided,however,that the comparative figures contained in the adopted budget may be revised subsequently as deemed necessary by the District Manager to reflect actual revenues and expenditures for Fiscal Year 2019-2020 and/or revised projections for Fiscal Year 2020-2021. c. The adopted budget, as amended, shall be maintained in the office of the District Treasurer and the District Recording Secretary in addition to be posted on the District's website as may be required by Florida law and identified as "The Budget for the Heritage Bay Community Development District for the Fiscal Year Ending September 30, 2021, as adopted by the Board of Supervisors on September 3, 2020. Section 3. Appropriations There is hereby appropriated out of the revenues of the District, for the Fiscal Year beginning October 1, 2020, and ending September 30, 2021 the sum of Two Million Fifty Five Thousand Six Hundred Twenty One Dollars($2,055,621)to be raised by the applicable imposition and levy by the Board of applicable non-ad valorem special assessments and otherwise,which sum is deemed by the Board of Supervisors to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion: TOTAL GENERAL FUND $ 431,469 DEBT SERVICE FUND $ 1,624,152 Total All Funds $ 2,055,621 Section 4. Supplemental Appropriations The Board may authorize by resolution supplemental appropriations or revenue changes for any lawful purpose from funds on hand or estimated to be received within the fiscal year as follows: a. The Board may authorize a transfer of the unexpended balance or portion thereof of any appropriation item. b. The Board may authorize an appropriation from the unappropriated balance of any fund. c. The Board may increase any revenue or income budget account to reflect receipt of any additional unbudgeted monies and make the corresponding change to appropriations or the unappropriated balance. The District Manager and Treasurer shall have the power within a given fund to authorize the transfer of any unexpended balance of any appropriation item or any portion thereof,provided such transfers do not exceed Ten Thousand ($10,000) Dollars or have the effect of causing more than 10% of the total appropriation of a given program or project to be transferred previously 3 1611A1 approved transfers included. Such transfer shall not have the effect of causing a more than$10,000 or 10% increase, previously approved transfers included, to the original budget appropriation for the receiving program. Transfers within a program or project may be approved by the applicable department director and the District Manager or Treasurer. The District Manager or Treasurer must establish administrative procedures,which require information on the request forms proving that such transfer requests comply with this section. Section 5. Maintenance Special Assessment Levy: Fixed and Referenced and to be Levied by the Board a. The Fiscal Year 2020-2021 Maintenance Special Assessment Levy (the "Assessment Levy") for the assessment upon all the property within the boundaries of the District based upon the special and peculiar benefit received and further based upon reasonable and fair apportionment of the special benefit, shall be in accordance with the attached Exhibit A, which levy represents the amount of District assessments necessary to provide for payment during the aforementioned budget year of all properly authorized expenditures to be incurred by the District, including principal and interest of special revenue, capital improvement and/or benefit assessment bonds. The Assessment Levy shall be distributed as follows: General Fund 0& M $ [See Assessment Levy Resolution 2020-8] Debt Service Fund $ [See Assessment Levy Resolution 2020-8] b. The designee of the Chair of the Board shall be the Manager or the Treasurer of the District designated to certify the non-ad valorem assessment roll to the Tax Collector in and for the Collier County political subdivision, in accordance with applicable provisions of State law (Chapters 170, 190 and 197, Florida Statutes) and applicable rules (Rule 12D-18, Florida Administrative Code) which shall include not only the maintenance special assessment levy but also the total for the debt service levy, as required by and pursuant to law. Section 6. Effective Date. This Resolution shall be effective immediately upon its adoption. PASSED AND ADOPTED at a meeting of the Board of Supervisors of Heritage Bay Community Development District this 3rd day of September, 2020. HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT Attest: Justi ircloth, Secretary Edwin Hubbard, Chairman 4 1 6l 1N 1 Agenda Page HERITAGE BAY Community Development District Annual Operating and Debt Service Budget Fiscal Year 2021 Modified Tentative Budget (Meeting 9/3/20) Prepared by: � INFRAMARK 1611A1 HERITAGE BAY Agenda Page 6 Community Development District Table of Contents Page# OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balance 1 -2 Exhibit A-Allocation of Fund Balances 3 Budget Narrative 4-7 DEBT SERVICE BUDGET Series 2018 Summary of Revenues, Expenditures and Changes in Fund Balances 8 Amortization Schedule 9 Budget Narrative 10 SUPPORTING BUDGET SCHEDULES 2020-2021 Non-Ad Valorem Assessment Summary 11 1 61 1A1 Agenda Page 7 HERITAGE BAY Community Development District Budget Overview Fiscal Year 2021 16I1A1 Agenda Page 8 HERITAGE BAY Community Development District Operating Budget Fiscal Year 2021 1611A1 HERITAGE BAY Agenda Page 9 Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2021 Modified Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2018 FY 2019 FY 2020 JUL-2020 SEP-2020 FY 2020 FY 2021 REVENUES Interest-Investments $ 3,241 $ 7,367 $ 2,000 $ 3,509 $ 90 $ 3,599 $ 2,000 Hurricane Irma FEMA Refund 44,179 3,787 - 3,787 Interest-Tax Collector 96 1,087 - 1,166 - 1,166 - Special Assmnts-Tax Collector 355,190 355,190 355,190 355,081 109 355,190 355,190 Special Assmnts-Lakes 30A&30B 60,922 60,923 60,923 60,903 20 60,923 60,923 Special Assmnts-Reserves 31,250 31,250 31,250 31,240 10 31,250 31,250 Special Assmnts-Discounts (16,490) (16,333) (17,895) (16,269) - (16,269) (17,895) Other Miscellaneous Revenue 31,000 41,800 - 33,093 - 33,093 - TOTAL REVENUES 465,209 525,463 431,468 472,510 229 472,739 431,469 EXPENDITURES Administrative P/R-Board of Supervisors 16,000 8,000 9,000 4,600 4,400 9,000 9,000 FICA Taxes 1,224 612 689 352 337 689 689 ProfServ-Arbitrage Rebate 600 - 600 600 600 ProfServ-Dissemination Agent - 1,500 1,500 1,250 250 1,500 1,500 ProfServ-Engineering 22,878 27,411 14,000 3,268 16,775 20,043 14,000 ProfServ-Legal Services 26,871 28,676 13,000 23,019 4,755 27,774 13,000 ProfServ-Mgmt Consulting Sery 41,793 44,972 46,270 43,090 3,180 46,270 47,658 ProfServ-Property Appraiser - 6,710 6,710 1,726 4,984 6,710 6,710 ProfServ-Special Assessment 5,464 6,200 6,600 6,600 - 6,600 6,798 ProfServ-Trustee Fees - - 5,157 6,059 - 6,059 5,157 ProfServ-Web Site Maintenance 773 1,000 1,100 917 183 1,100 1,133 Auditing Services 3,700 5,800 5,900 5,900 - 5,900 5,900 Postage and Freight 2,839 739 2,500 445 283 728 2,500 Insurance-General Liability 15,389 7,750 9,389 7,749 - 7,749 8,524 Printing and Binding 7,428 1,911 1,379 15 675 690 711 Legal Advertising 3,241 1,806 3,000 1,211 204 1,415 3,000 Misc-Bank Charges 1 1 100 - 50 50 100 Misc-Assessmnt Collection Cost (613) 4,174 8,947 8,484 2 8,486 8,947 Misc-Web Hosting 47 1,612 6,773 3,120 193 3,313 2,000 Website Compliance - - - - - - 1,553 Office Supplies - - 100 - 50 50 100 Annual District Filing Fee 175 175 175 175 - 175 175 Total Administrative 147,210 149,049 142,889 117,980 36,920 154,900 139,755 Annual Operating and Debt Service Budget Fiscal Year 2021 Page 1 16I1A1 HERITAGE BAY Agenda Page 10 Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2021 Modified Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2018 FY 2019 FY 2020 JUL-2020 SEP-2020 FY 2020 FY 2021 Field ProfServ-Field Management 11,536 20,688 12,830 15,223 2,045 17,268 13,215 R&M-Contingency - - 84 - 42 42 42 Capital Outlay 57,825 - - Total Field 11,536 78,513 12,914 15,223 2,087 17,310 13,257 Lakes and Ponds Contracts-Lake and Wetland 71,200 67,200 71,200 56,000 15,200 71,200 71,200 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 27,700 - 27,700 27,700 Contracts-Lakes 30A&308 12,000 18,000 24,000 20,000 4,000 24,000 24,000 Contracts-Sediment Testing - 6,675 6,675 - 6,675 6,675 6,675 R&M-Aquascaping - 2,559 8,500 4,703 266 4,969 3,500 R&M-Stormwater System - 4,000 4,000 - 4,000 4,000 4,000 R&M-Lake Erosion 37,800 575 71,024 132,475 44,158 176,633 76,024 R&M-Contingency - 5,250 3,000 3,000 1,950 4,950 5,792 Improvement-Lake Bank Restoration 29,512 39,050 - - - - - Reserve-Lakes 31,250 - - - 31,250 Reserve-Stormwater System - 33,600 18,455 - - - 18,455 Total Lakes and Ponds 184,274 210,209 275,665 243,878 86,110 329,988 278,457 Debt Service Operating Loan Repayment 13,141 - - - _ - - Interest Expense-Note 1,554 - - _ _ - - Total Debt Service 14,695 - - - - - - TOTAL EXPENDITURES 357,715 437,771 431,468 377,081 125,117 502,198 431,469 Excess(deficiency)of revenues Over(under)expenditures 107,494 87,692 - 95,429 (124,888) (29,459) - OTHER FINANCING SOURCES(USES) Interfund Transfer-In 28,232 - - 4,465 - 4,465 - TOTAL OTHER SOURCES(USES) 28,232 - - 4,465 - 4,465 - Net change in fund balance 135,726 87,692 - 99,894 (124,888) (24,994) - FUND BALANCE, BEGINNING 284,155 $ 419,881 507,573 507,573 - 507,573 482,579 FUND BALANCE,ENDING $ 419,881 $ 507,573 $ 507,573 $ 607,467 $ (124,888) $ 482,579 $ 482,579 Annual Operating and Debt Service Budget Fiscal Year 2021 Page 2 16IZA1 HERITAGE BAY Agenda Page 11 Community Development District Exhibit"A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance-Fiscal Year 2021 $ 482,579 Net Change in Fund Balance-Fiscal Year 2021 - Reserves-Fiscal Year 2021 Additions 49,705 Total Funds Available(Estimated)-9/30/2021 532,284 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve-First Quarter Operating Capital 95,050 (1) 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 342,207 Total Allocation of Available Funds 342,207 Total Unassigned(undesignated)Cash $ 190,077 Notes (1)Represents approximately 3 months of operating expenditures Annual Operating and Debt Service Budget Fiscal Year 2021 Page 3 1611A1 4 Agenda Page 12 HERITAGE BAY 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 money market accounts. 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 1611A1 5 Agenda Page 13 HERITAGE BAY Community Development District General Fund Budget Narrative Fiscal Year 2021 EXPENDITURES Administrative(continued) 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 1611A1 6 Agenda Page 14 HERITAGE BAY Community Development District General Fund Budget Narrative Fiscal Year 2021 EXPENDITURES (continued) Administrative (continued) 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 Quality 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 1611A1 7 Agenda Page 15 HERITAGE BAY Community Development District General Fund Budget Narrative Fiscal Year 2021 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-Aquascapinq 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 1611A1 Agenda Page 16 HERITAGE BAY Community Development District Debt Service Budget Fiscal Year 2021 I 611A1 HERITAGE BAY Agenda Page 17 Community Development District Series 2018 Debt Service Fund Summary of Revenues,Expenditures and Changes in Fund Balances Fiscal Year 2021 Modified Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2018 FY 2019 FY 2020 JUL-2020 SEP-2020 FY 2020 FY 2021 REVENUES Interest-Investments $ 3.925 $ 17,479 $ - $ 6,605 $ 200 $ 6,805 $ 3,000 Special Assmnts-Tax Collector 16,736 1,689,155 1,689,155 1,688,637 518 1,689,155 1,689,155 Special Assmnts-Discounts 61,668 ( ) (67,566) (61,429) - (67,566) (67,566) Other Miscellaneous Revenues 10,263 _ _ _ _ TOTAL REVENUES 30,924 1,644,966 1,621,589 1,633,813 718 1,628,394 1,624,589 EXPENDITURES Administrative ProfServ-Property Appraiser - 19,629 25,337 6,493 18,844 25,337 25,337 ProfServ-Trustee Fees - 3,189 Misc-Assessmnt Collection Cost - 15,757 33,783 32,035 10 33,783 33,783 Total Administrative - 38,575 59,120 38,528 18,854 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 - 5,000 - 10,000 - 10,000 _ Interest Expense 283,983 597,305 556,688 556,463 - 556,463 535,031 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 1,571,463 - 1,571,463 1,565,031 I TOTAL EXPENDITURES 17,040,920 1,630,880 1,620,808 1,609,991 18,854 1,630,583 1,624,152 Excess(deficiency)of revenues Over(under)expenditures (17,009,996) 14,086 781 23,822 (18,136) (2,189) 437 OTHER FINANCING SOURCES(USES) Operating Transfers-In 1,770,429 - - - - - Operating Transfers-Out - (600) - (4,465) _ _ - Proceeds of Refunding Bonds 16,095,000 - _ - - - Contribution to(Use of)Fund Balance - - 781 - - - 437 I TOTAL OTHER SOURCES(USES) 17,865,429 (600) 781 (4,465) - _ 437 Net change in fund balance 855,433 13,486 781 19,357 (18.136) (2,189) 437 FUND BALANCE,BEGINNING (1) 855,432 868.918 868,918 - 868,918 866,729 FUND BALANCE,ENDING $ 855,432 $ 868,918 $ 869,699 $ 888,275 $ (18,136) $ 866,729 $ 867,166 Annual Operating and Debt Service Budget Fiscal Year 2021 Page 8 1 6I 1A1 HERITAGE BAY Agenda Page 18 Community Development District Amortization Schedule 2018 Refunding of Series 2018A-1 and A-2 Special Assessment Refunding Bonds Principal Year Principal Special calls Interest Balance FY Total DS 11/1/2020 $ - $ 267,516 $ 267,516 $ 1,565,031 5/1/2021 $ 1,030,000 $ - $ 267,516 $ 1,297,516 11/1/2021 $ - $ 255,928 $ 255,928 $ 1,566,856 5/1/2022 $ 1,055,000 $ - $ 255,928 $ 1,310,928 11/1/2022 $ - $ 242,741 $ 242,741 $ 1,575,481 5/1/2023 $ 1,090,000 $ - $ 242,741 $ 1,332,741 11/1/2023 $ - $ 228,434 $ 228,434 $ 1,576,869 5/1/2024 $ 1,120,000 $ - $ 228,434 $ 1,348,434 11/1/2024 $ - $ 213,734 $ 213,734 $ 1,577,469 5/1/2025 $ 1,150,000 $ - $ 213,734 $ 1,363,734 11/1/2025 $ - $ 197,922 $ 197,922 $ 1,575,844 5/1/2026 $ 1,180,000 $ - $ 197,922 $ 1,377,922 11/1/2026 $ - $ 180,222 $ 180,222 $ 1,580,444 5/1/2027 $ 1,220,000 $ - $ 180,222 $ 1,400,222 11/1/2027 $ - $ 161,922 $ 161,922 $ 1,578,844 5/1/2028 $ 1,255,000 $ - $ 161,922 $ 1,416,922 11/1/2028 $ - $ 143,097 $ 143,097 $ 1,571,194 5/1/2029 $ 1,285,000 $ - $ 143,097 $ 1,428,097 11/1/2029 $ - $ 123,822 $ 123,822 $ 1,212,644 5/1/2030 $ 965,000 $ - $ 123,822 $ 1,088,822 11/1/2030 $ - $ 108,744 $ 108,744 $ 1,217,488 5/1/2031 $ 1,000,000 $ - $ 108,744 $ 1,108,744 11/1/2031 $ - $ 92,494 $ 92,494 $ 1,214,988 5/1/2032 $ 1,030,000 $ - $ 92,494 $ 1,122,494 11/1/2032 $ - $ 75,756 $ 75,756 $ 1,216,513 5/1/2033 $ 1,065,000 $ - $ 75,756 $ 1,140,756 11/1/2033 $ - $ 58,450 $ 58,450 $ 1,216,900 5/1/2034 $ 1,100,000 $ - $ 58,450 $ 1,158,450 11/1/2034 $ - $ 39,888 $ 39,888 $ 1,219,775 5/1/2035 $ 1,140,000 $ - $ 39,888 $ 1,179,888 11/1/2035 $ - $ 20,650 $ 20,650 $ 1,221,300 5/1/2036 $ 1,180,000 $ _ $ 20,650 $ 1,200,650 $ 1,200,650 $ 17,865,000 $ - $ 4,822,638 $ 22,687,638 Annual Operating and Debt Service Budget Fiscal Year 2021 Page 9 1611A1 Agenda Page 19 HERITAGE BAY Community Development District Debt Service Fund Budget Narrative Fiscal Year 2021 REVENUES Interest-Investments The District earns interest on the monthly average collected balance for their trust accounts. 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 1 6I 1N1 Agenda Page 20 HERITAGE BAY Community Development District Supporting Budget Schedules Fiscal Year 2021 1 6 I 1 A 1 HERITAGE BAY Agenda Page 21 Community Development District All Funds Comparison of Assessment Rates Fiscal Year 2021 vs. Fiscal Year 2020 General Fund Series 2018 Debt Service Total Assessments per Unit Units FY 2021 FY 2020 Percent FY 2021 FY 2020 Percent FY 2021 FY 2020 Percent Product Change Change Change 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 16- 11A1 RESOLUTION 2020-8 A RESOLUTION OF THE BOARD OF SUPERVISORS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT LEVYING AND IMPOSING NON AD VALOREM MAINTENANCE SPECIAL ASSESSMENTS FOR THE HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT AND CERTIFYING AN ASSESSMENT ROLL FOR FISCAL YEAR 2020/2021; PROVIDING A SEVERABILITY CLAUSE; PROVIDING FOR CONFLICT AND PROVIDING AN EFFECTIVE DATE. WHEREAS,Heritage Bay Community Development District(the"District")is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and WHEREAS,the District is located in Collier County, Florida (the "County"); and WHEREAS, the District has constructed or acquired certain public improvements within the District and provides certain services in accordance with Chapter 190, Florida Statutes; and WHEREAS, the Board of Supervisors of the District ("Board") hereby determines to undertake various operations and maintenance activities described in the District's general fund budget for Fiscal Year 2020/2021 attached hereto as Exhibit "A" and incorporated by reference herein ("Operations and Maintenance Budget"); and WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Operations and Maintenance Budget for Fiscal Year 2020/2021; and WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefited lands within the District; and WHEREAS, Chapter 197, Florida Statutes,provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector("Uniform Method"); and WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect on the tax roll pursuant to the Uniform Method and which is also indicated on Exhibit"A"; and WHEREAS, the District has previously evidenced its intention to utilize the Uniform Method; and 1 1 6- 1 1A1 WHEREAS,the District has approved an Agreement with the Property Appraiser and Tax Collector of the County to provide for the collection of the special assessments under the Uniform Method; and WHEREAS,the Board finds that the District's total Operations and Maintenance operation assessments, taking into consideration other revenue sources during Fiscal Year 2020/2021 (defined as October 1, 2020 through September 30, 2021), will amount to $ 2,136,518 ; and WHEREAS, the Board finds that the non-ad valorem special assessments it levies and imposes by this resolution for operation and maintenance on the parcels of property involved will reimburse the District for certain special and peculiar benefits received by the property flowing from the maintenance of the improvements, facilities and services apportioned in a manner that is fair and reasonable, in accordance with the applicable assessment methodology as adopted by the District; and WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments; and WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the District (the "Assessment Roll") attached to this Resolution as Exhibit "B" and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and WHEREAS,it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT OF COLLIER COUNTY,FLORIDA; Section 1. Recitals. The foregoing recitals are true and correct and incorporated herein by reference. Section 2. Benefit. The provision of the services, facilities, and operations as described in Exhibit "A" confer a special and peculiar benefit to the lands within the District, which benefits exceed or equal the costs of the Assessments (as defined below). The allocation of the costs to the specially benefitted lands is shown in Exhibits"A"and "B". Section 3. Assessment Imposition. A special assessment for operations and maintenance as provided for in Chapter 190, Florida Statutes is hereby imposed and levied on the benefitted lands within the District in accordance with Exhibits"A"and"B"(the"Assessments"). The lien of the Assessments imposed and levied by this Resolution shall be effective upon passage of this Resolution. 2 1611A1 Section 4. Collection. The collection of the Assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method. Further, the collection of the Assessments will be together with the collection of all other debt service non-ad valorem assessments, if any, which have been levied and certified by the District. The District shall also collect its previously levied debt service assessment pursuant to the Uniform Method, in the amounts as indicated on Exhibits "A"and"B." Section 5. Assessment Roll. The District's Assessment Roll, attached to this Resolution as Exhibit "B," is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to Heritage Bay Community Development District. The Chairman of the Board designates the District Manager to perform the certification duties. A copy of this Resolution be transmitted to the proper public officials so that its purpose and effect may be carried out in accordance with law. Section 6. Assessment Roll Amendment. The District Manager shall keep apprised of all updates made to the County property tax roll by the Property Appraiser after the date of this Resolution; and shall amend the District's Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property tax roll. After any amendment of the Assessment Roll, the District Manager shall file the updates to the property tax roll in the District records. Section 7. Conflict. All Resolutions, sections or parts of sections of any Resolutions or actions of the Board of Supervisors in conflict are hereby repealed to the extent of such conflict. Section 8. Severability. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution,or any part thereof. Section 9. Effective Date. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board of the District. PASSED AND ADOPTED at a meeting of the Board of Supervisors of Heritage Bay Community Development District this 3rd day of September, 2020. HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT Attest: -1(ede.44 Justi ircl th, Secretary Edwin Hubbard, Chairman 3 ; 1 1 A 1 Exhibit"A" 4 16I1A1 HERITAGE BAY Community Development District Annual Operating and Debt Service Budget Fiscal Year 2021 Adopted Budget (Adopted-9/3/20) Prepared by: � ) INFRAMARK 114tRASTRVCTVR( M AMAG(M(N1 SERVICES HERITAGE BAY 1 6- i 1 N L Community Development District Table of Contents Page# OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balance 1 -2 Exhibit A-Allocation of Fund Balances 3 Budget Narrative 4-7 DEBT SERVICE BUDGET Series 2018 Summary of Revenues, Expenditures and Changes in Fund Balances 8 Amortization Schedule 9 Budget Narrative 10 SUPPORTING BUDGET SCHEDULES 2020-2021 Non-Ad Valorem Assessment Summary 11 1 61 1A1 HERITAGE BAY Community Development District Operating Budget Fiscal Year 2021 1 61 1A1 HERITAGE BAY Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2021 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2018 FY 2019 FY 2020 JUL-2020 SEP-2020 FY 2020 FY 2021 REVENUES Interest-Investments $ 3,241 $ 7,367 $ 2,000 $ 3,509 $ 90 $ 3,599 $ 2,000 Hurricane Irma FEMA Refund 44,179 3,787 - 3,787 Interest Collector 96 1,087 - 1,166 - 1,166 - Special Assmnts-Tax Collector 355,190 355,190 355,190 355,081 109 355,190 355,190 Special Assmnts-Lakes 30A&30B 60,922 60,923 60,923 60,903 20 60,923 60,923 Special Assmnts-Reserves 31,250 31,250 31,250 31,240 10 31,250 31,250 Special Assmnts-Discounts (16,490) (16,333) (17,895) (16,269) (16,269) (17,895) Other Miscellaneous Revenue 31,000 41,800 - 33,093 - 33,093 - TOTAL REVENUES 465,209 525,463 431,468 472,510 229 472,739 431,469 EXPENDITURES Administrative P/R-Board of Supervisors 16,000 8,000 9,000 4,600 4,400 9,000 9,000 FICA Taxes 1,224 612 689 352 337 689 689 ProfServ-Arbitrage Rebate 600 - 600 600 600 ProfServ-Dissemination Agent - 1,500 1,500 1,250 250 1,500 1,500 ProfServ-Engineering 22,878 27,411 14,000 3,268 16,775 20,043 14,000 ProfServ-Legal Services 26,871 28,676 13,000 23,019 4,755 27,774 13,000 ProfServ-Mgmt Consulting Sery 41,793 44,972 46,270 43,090 3,180 46,270 47,658 ProfServ-Property Appraiser - 6,710 6,710 1,726 4,984 6,710 6,710 ProfServ-Special Assessment 5,464 6,200 6,600 6,600 - 6,600 6,798 ProfServ-Trustee Fees - - 5,157 6,059 - 6,059 5,157 ProfServ-Web Site Maintenance 773 1,000 1,100 917 183 1,100 1,133 Auditing Services 3,700 5,800 5,900 5,900 - 5,900 5,900 Postage and Freight 2,839 739 2,500 445 283 728 2,500 Insurance-General Liability 15,389 7,750 9,389 7,749 - 7,749 8,524 Printing and Binding 7,428 1,911 1,379 15 675 690 711 Legal Advertising 3,241 1,806 3,000 1,211 204 1,415 3,000 Misc-Bank Charges 1 1 100 - 50 50 100 Misc-Assessmnt Collection Cost (613) 4,174 8,947 8,484 2 8,486 8,947 Misc-Web Hosting 47 1,612 6,773 3,120 193 3,313 2,000 Website Compliance - - 1,553 Office Supplies - - 100 - 50 50 100 Annual District Filing Fee 175 175 175 175 - 175 175 Total Administrative 147,210 149,049 142,889 117,980 36,920 154,900 139,755 Annual Operating and Debt Service Budget Fiscal Year 2021 Page 1 161 1A1 HERITAGE BAY Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2021 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2018 FY 2019 FY 2020 JUL-2020 SEP-2020 FY 2020 FY 2021 Field ProfServ-Field Management 11,536 20,688 12,830 15,223 2,045 17,268 13,215 R&M-Contingency - - 84 - 42 42 42 Capital Outlay 57,825 - - - - - Total Field 11,536 78,513 12,914 15,223 2,087 17,310 13,257 Lakes and Ponds Contracts-Lake and Wetland 71,200 67,200 71,200 56,000 15,200 71,200 71,200 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 27,700 - 27,700 27,700 Contracts-Lakes 30A&30B 12,000 18,000 24,000 20,000 4,000 24,000 24,000 Contracts-Sediment Testing - 6,675 6,675 - 6,675 6,675 6,675 R&M-Aquascaping - 2,559 8,500 4,703 266 4,969 3,500 R&M-Stormwater System - 4,000 4,000 - 4,000 4,000 4,000 R&M-Lake Erosion 37,800 575 71,024 132,475 44,158 176,633 76,024 R&M-Contingency - 5,250 3,000 3,000 1,950 4,950 5,792 Improvement-Lake Bank Restoration 29,512 39,050 - - - - - Reserve-Lakes - - 31,250 - - - 31,250 Reserve-Stormwater System - 33,600 18,455 - - - 18,455 Total Lakes and Ponds 184,274 210,209 275,665 243,878 86,110 329,988 278,457 Debt Service Operating Loan Repayment 13,141 - - - - - - Interest Expense-Note 1,554 - - - - - - Total Debt Service 14,695 - - - - - - TOTAL EXPENDITURES 357,715 437,771 431,468 377,081 125,117 502,198 431,469 Excess(deficiency)of revenues Over(under)expenditures 107,494 87,692 - 95,429 (124,888) (29,459) - OTHER FINANCING SOURCES(USES) Interfund Transfer-In 28,232 - - 4,465 - 4,465 - TOTAL OTHER SOURCES(USES) 28,232 - - 4,465 - 4,465 - Net change in fund balance 135,726 87,692 - 99,894 (124,888) (24,994) - FUND BALANCE,BEGINNING 284,155 $ 419,881 507,573 507,573 - 507,573 482,579 FUND BALANCE,ENDING $ 419,881 $ 507,573 $ 507,573 $ 607,467 $ (124,888) $ 482,579 $ 482,579 Annual Operating and Debt Service Budget Fiscal Year 2021 Page 2 1 61 1A1 HERITAGE BAY Community Development District Exhibit"A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance-Fiscal Year 2021 $ 482,579 Net Change in Fund Balance-Fiscal Year 2021 - Reserves-Fiscal Year 2021 Additions 49,705 Total Funds Available(Estimated)-9/30/2021 532,284 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve-First Quarter Operating Capital 95,050 (1) 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 342,207 Total Allocation of Available Funds 342,207 Total Unassigned(undesignated)Cash $ 190,077 Notes (1)Represents approximately 3 months of operating expenditures Annual Operating and Debt Service Budget Fiscal Year 2021 Page 3 16- I1A1 HERITAGE BAY 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 money market accounts. 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 1611A1 HERITAGE BAY Community Development District General Fund Budget Narrative Fiscal Year 2021 EXPENDITURES Administrative(continued) 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 1611A1 HERITAGE BAY Community Development District General Fund Budget Narrative Fiscal Year 2021 EXPENDITURES (continued) Administrative (continued) 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 Quality 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 1611M1 HERITAGE BAY Community Development District General Fund Budget Narrative Fiscal Year 2021 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-Aquascapinq 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 16I1A1 HERITAGE BAY Community Development District Debt Service Budget Fiscal Year 2021 1 6I 1A1 HERITAGE BAY Community Development District Series 2018 Debt Service Fund Summary of Revenues,Expenditures and Changes in Fund Balances Fiscal Year 2021 Adopted Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU AUG- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2018 FY 2019 FY 2020 JUL-2020 SEP-2020 FY 2020 FY 2021 REVENUES Interest-Investments $ 3,925 $ 17,479 $ - $ 6,605 $ 200 $ 6,805 $ 3,000 Special Assmnts-Tax Collector 16,736 1,689,155 1,689,155 1,688,637 518 1,689,155 1,689,155 Special Assmnts-Discounts - (61,668) (67,566) (61,429) - (67,566) (67,566) Other Miscellaneous Revenues 10,263 - _ - - I TOTAL REVENUES 30,924 1,644,966 1,621,589 1,633,813 718 1,628,394 1,624,589 EXPENDITURES Administrative ProfServ-Property Appraiser - 19,629 25,337 6,493 18,844 25,337 25,337 ProfServ-Trustee Fees - 3,189 Misc-Assessmnt Collection Cost - 15,757 33,783 32,035 10 33,783 33,783 Total Administrative - 38,575 59,120 38,528 18,854 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 - 5,000 - 10,000 - 10,000 - InterestExpense 283,983 597,305 556,688 556,463 - 556,463 535,031 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 1,571,463 - 1,571,463 1,565,031 I TOTAL EXPENDITURES 17,040,920 1,630,880 1,620,808 1,609,991 18,854 1,630,583 1,624,152 I Excess(deficiency)of revenues Over(under)expenditures (17,009,996) 14,086 781 23,822 (18,136) (2,189) 437 OTHER FINANCING SOURCES(USES) Operating Transfers-In 1,770,429 - - - - - Operating Transfers-Out - (600) - (4,465) - - - Proceeds of Refunding Bonds 16,095,000 - - - - - - Contribution to(Use of)Fund Balance - - 781 - - - 437 I TOTAL OTHER SOURCES(USES) 17,865,429 (600) 781 (4,465) - - 437 I Net change in fund balance 855,433 13,486 781 19,357 (18,136) (2,189) 437 FUND BALANCE,BEGINNING (1) 855,432 868,918 868,918 - 868,918 866,729 FUND BALANCE,ENDING $ 855,432 $ 868,918 $ 869,699 $ 888,275 $ (18,136) $ 866,729 $ 867,166 Annual Operating and Debt Service Budget Fiscal Year 2021 Page 8 HERITAGE BAY 1 6 I 1 A 1 Community Development District Amortization Schedule 2018 Refunding of Series 2O18A-1 and A-2 Special Assessment Refunding Bonds Principal Year Principal Special calls Interest Balance FY Total DS 11/1/2020 $ - $ 267,516 $ 267,516 $ 1,565,031 5/1/2021 $ 1,030,000 $ - $ 267,516 $ 1,297,516 11/1/2021 $ - $ 255,928 $ 255,928 $ 1,566,856 5/1/2022 $ 1,055,000 $ - $ 255,928 $ 1,310,928 11/1/2022 $ - $ 242,741 $ 242,741 $ 1,575,481 5/1/2023 $ 1,090,000 $ - $ 242,741 $ 1,332,741 11/1/2023 $ - $ 228,434 $ 228,434 $ 1,576,869 5/1/2024 $ 1,120,000 $ - $ 228,434 $ 1,348,434 11/1/2024 $ - $ 213,734 $ 213,734 $ 1,577,469 5/1/2025 $ 1,150,000 $ - $ 213,734 $ 1,363,734 11/1/2025 $ - $ 197,922 $ 197,922 $ 1,575,844 5/1/2026 $ 1,180,000 $ - $ 197,922 $ 1,377,922 11/1/2026 $ - $ 180,222 $ 180,222 $ 1,580,444 5/1/2027 $ 1,220,000 $ - $ 180,222 $ 1,400,222 11/1/2027 $ - $ 161,922 $ 161,922 $ 1,578,844 5/1/2028 $ 1,255,000 $ - $ 161,922 $ 1,416,922 11/1/2028 $ - $ 143,097 $ 143,097 $ 1,571,194 5/1/2029 $ 1,285,000 $ - $ 143,097 $ 1,428,097 11/1/2029 $ - $ 123,822 $ 123,822 $ 1,212,644 5/1/2030 $ 965,000 $ - $ 123,822 $ 1,088,822 11/1/2030 $ - $ 108,744 $ 108,744 $ 1,217,488 5/1/2031 $ 1,000,000 $ - $ 108,744 $ 1,108,744 11/1/2031 $ - $ 92,494 $ 92,494 $ 1,214,988 5/1/2032 $ 1,030,000 $ - $ 92,494 $ 1,122,494 11/1/2032 $ - $ 75,756 $ 75,756 $ 1,216,513 5/1/2033 $ 1,065,000 $ - $ 75,756 $ 1,140,756 11/1/2033 $ - $ 58,450 $ 58,450 $ 1,216,900 5/1/2034 $ 1,100,000 $ - $ 58,450 $ 1,158,450 11/1/2034 $ - $ 39,888 $ 39,888 $ 1,219,775 5/1/2035 $ 1,140,000 $ - $ 39,888 $ 1,179,888 11/1/2035 $ - $ 20,650 $ 20,650 $ 1,221,300 5/1/2036 $ 1,180,000 $ - $ 20,650 $ 1,200,650 $ 1,200,650 $ 17,865,000 $ - $ 4,822,638 $ 22,687,638 Annual Operating and Debt Service Budget Fiscal Year 2021 Page 9 1 6 1 1A1 HERITAGE BAY Community Development District Debt Service Fund Budget Narrative Fiscal Year 2021 REVENUES Interest-Investments The District earns interest on the monthly average collected balance for their trust accounts. 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 1611NN1 HERITAGE BAY Community Development District Supporting Budget Schedules Fiscal Year 2021 16I1A : HERITAGE BAY Community Development District All Funds Comparison of Assessment Rates Fiscal Year 2021 vs. Fiscal Year 2020 General Fund Series 2018 Debt Service Total Assessments per Unit Units FY 2021 FY 2020 Percent FY 2021 FY 2020 Percent FY 2021 FY 2020 Percent Product Change Change Change 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 1611A1 Exhibit"B" 5 16I1A1 Heritage Bay 2020-2021 Assessment Roll Parcel ID Owner 0&M Debt Total 24171000025 HERITAGE BAY COMMUNITY $0 $0 $0.00 24171000041 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 24171000067 GERSHKOFF, STEVEN G=& LINDA A $358 $3,050 $3,407.98 24171000083 STARK,JAMES R=&LINDA K $358 $3,050 $3,407.98 24171000106 PEREIRA, KENNETH J=&DIANNA $358 $3,050 $3,407.98 24171000122 HALL, CYRIL F=&JOAN I $358 $3,050 $3,407.98 24171000148 TRIANO JR, FREDERICK M $358 $3,050 $3,407.98 24171000164 PALUMBO, STEPHEN E=& BARBARA R $358 $3,050 $3,407.98 24171000180 PONS,VINCENT=&JANICE C $358 $3,050 $3,407.98 24171000203 SHANE&BARTMAN REV TRUST $358 $3,050 $3,407.98 24171000229 ROGERS, BEULAH H $358 $3,050 $3,407.98 24171000245 LITTLE FAMILY TRUST $358 $3,050 $3,407.98 24171000261 FOSTER, JOHN P=&DOROTHY J $358 $3,050 $3,407.98 24171000287 WARD, CHARLES A=& KATHLEEN E $358 $3,050 $3,407.98 24171000300 NEUHAUS, CARL=&MAUREEN $358 $3,050 $3,407.98 24171000326 RICHARD F RUHL TRUST OF 2012 $358 $3,050 $3,407.98 24171000342 ADAMS, HARVEY E $358 $3,050 $3,407.98 24171000368 PARKS, RAYMOND F=&MARY J $358 $3,050 $3,407.98 24171000384 MENARY, JOHN THOMAS $358 $3,050 $3,407.98 24171000407 MORRIS, JOSEPH M $358 $3,050 $3,407.98 24171000423 O'BRIEN, ROBERT W=&THERESA L $358 $3,050 $3,407.98 24171000449 HEINDEL, JOHN=&SUE $358 $3,050 $3,407.98 24171000465 GALLO, BRENDA V $358 $3,050 $3,407.98 24171000481 CUTCLIFFE FAMILY TRUST $358 $3,050 $3,407.98 24171000504 RONALD D MORRIS TRUST $358 $3,050 $3,407.98 24171000520 TERESA LYNCH LIVING TRUST $358 $3,050 $3,407.98 24171000546 INGVALSON, BRIAN I=& LEZLIE K $358 $3,050 $3,407.98 24171000562 EVANS, DOUGLAS R=&KARIN K $358 $3,050 $3,407.98 24171000588 TESSMER, IRVIN E=&PAULA S $358 $3,050 $3,407.98 24171000601 GIBBONS, GERALD P=&MARENA G $358 $3,050 $3,407.98 24171000627 POVSE, SHAWN D $358 $3,050 $3,407.98 24171000643 ELMORE, CAROLYN JACKSON $358 $3,050 $3,407.98 24171000669 LAYTON, NICHOLAS=&EILEEN $358 $3,050 $3,407.98 24171000685 BALOGA REALTY LLC $358 $3,050 $3,407.98 24171000708 SANDERS, GUY M=&JOAN H $358 $3,050 $3,407.98 24171000724 ADKINS, JOHN MARION $358 $3,050 $3,407.98 24171000740 TANIS, EARL P $358 $3,050 $3,407.98 24171000766 J P&G J GUZMAN JT REV TRUST $358 $3,050 $3,407.98 24171000782 WEBSTER, STEVEN J=&JUDY A $358 $3,050 $3,407.98 24171000805 HOLMES, DONALD B=&DOROTHY D $358 $3,050 $3,407.98 24171000821 CIPOLLA JR, OTTO PHILLIP $358 $3,050 $3,407.98 24171000847 GREBING, MICHAEL ROBERT $358 $3,050 $3,407.98 24171000863 BALENTINE, GARY C=&TRACI L $358 $3,050 $3,407.98 24171000889 STULTZ, RICHARD T=& BARBARA A $358 $3,050 $3,407.98 24171000902 RIGSBEE, JAMES P $358 $3,050 $3,407.98 24171000928 BEE PROPERTY MANAGEMENT LLC $358 $3,050 $3,407.98 24171000944 GALLO, FRANK=&M CAROLYN $358 $3,050 $3,407.98 24171000960 NOHAVA, DAVID C=&ROSANNE M $358 $3,050 $3,407.98 24171000986 RKCK HOLDINGS LLC $358 $3,050 $3,407.98 24171001008 MCCULLOCH,ANDREW M=&JUNE E $358 $3,050 $3,407.98 24171001024 ROSE MARIE NAGY REV TRUST $358 $3,050 $3,407.98 24171001040 MARK A FECTEAU REV TRUST $358 $3,050 $3,407.98 24171001066 KIRKHAM, BRUCE E=&SUZANNE M $358 $3,050 $3,407.98 24171001082 GOODICK, RICHARD L=& EILEEN M $358 $3,050 $3,407.98 24171001105 RUSSELL FORBES INVEST LTD $358 $3,050 $3,407.98 24171001121 KIDERA,WANDA $358 $3,050 $3,407.98 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 16I1A1 26145000020 M A&K A M ALTOBELLI TRUST $358 $1,362 $1,719.43 26145000046 WELKA, HARRY R=&SUSAN M $358 $1,362 $1,719.43 26145000062 WANGARD REVOCABLE TRUST $358 $1,362 $1,719.43 26145000088 CRIMMINS, LORI A $358 $1,362 $1,719.43 26145000101 METCALF, RODNEY L=&SUSAN M $358 $1,362 $1,719.43 26145000127 J A&C A BOSTATER J/R/L TRUST $358 $1,362 $1,719.43 26145000143 ORSI, PHILIP G=& ELIZABETH T $358 $1,362 $1,719.43 26145000169 PAUL, BRIAN G $358 $1,362 $1,719.43 26145000185 MCNEILA, MICHAEL=&ANN $358 $1,362 $1,719.43 26145000208 JORDHAMO, GEORGE M=&SUSAN W $358 $1,362 $1,719.43 26145000224 JEFFREY S NATHAN REV TRUST $358 $1,362 $1,719.43 26145000240 F J CASCERCERI REV TRUST $358 $1,362 $1,719.43 26145000266 MCMONAGLE,THOMAS $358 $1,362 $1,719.43 26145000282 NEVILLE, MARK E=&DEBORAH $358 $1,362 $1,719.43 26145000305 CAROL ANNE KNIGHT REV TRUST $358 $1,362 $1,719.43 26145000321 CATHERINE I CARNAGGIO RV TRUST $358 $1,362 $1,719.43 26145000347 ARNOLD, ROBERT T=&LISA $358 $1,362 $1,719.43 26145000363 KISH, ERNEST J=&CRISTINA P $358 $1,362 $1,719.43 26145000389 GEORGE,JEFF=&JOAN $358 $1,362 $1,719.43 26145000402 WOOLF, STANLEY=&CAROLS $358 $1,362 $1,719.43 26145000428 CHLAUPEK,TODD D=&BARBARA K $358 $1,362 $1,719.43 26145000444 JOHN B PAVLAK REV TRUST $358 $1,362 $1,719.43 26145000460 CROSS, ORVAL E $358 $1,362 $1,719.43 26145000486 HUEG,THERESEA S=&MICHAEL R $358 $1,362 $1,719.43 26145000509 OBRIEN, ROBERT E=&MARY P $358 $1,362 $1,719.43 26145000525 LAPORTA, JOHN M=&LINDA $358 $1,362 $1,719.43 26145000541 VANHIMBERGEN, THOMAS=& LYNNE $358 $1,362 $1,719.43 26145000567 LALIBERTE, PAUL=&DEBORAH L $358 $1,362 $1,719.43 26145000583 GEIGER, JEFFREY M=&CONSTANCE $358 $1,362 $1,719.43 26145000606 MYTROWITZ III, JOHN=&SUSAN E $358 $1,362 $1,719.43 26145000622 SCHUMAN,THOMAS=& FLORENCE $358 $1,362 $1,719.43 26145000648 LEILA D WANNA TRUST $358 $1,362 $1,719.43 26145000664 ZSAKANY, JOHN C=&JANE E $358 $1,362 $1,719.43 26145000680 DOUGHTY, PAUL=&SHELLEY $358 $1,362 $1,719.43 26145000703 BROOK, JAMES S=& LAURA L $358 $1,362 $1,719.43 26145000729 ST PIER, DEAN A=& LYNEAA $358 $1,362 $1,719.43 26145000923 THOMAS P&JOYCE A QUINN TRUST $358 $1,362 $1,719.43 26145000949 DESENS, MICHAEL A=&TERRI L $358 $1,362 $1,719.43 26145000965 SCHAAB, MATTHEW P $358 $1,362 $1,719.43 26145000981 BALDASSI, EDWARD P $358 $1,362 $1,719.43 26145001003 VEENEMAN,JOHN P $358 $1,362 $1,719.43 26145001029 GUDOFSKY, TERRENCE $358 $1,362 $1,719.43 26145001045 BAILEY FAMILY REV TRUST $358 $1,362 $1,719.43 26145001061 LEWIS, DANIEL H=&DIANE M $358 $1,362 $1,719.43 26145001087 DEBORAH NEWMAN REV TRUST $358 $1,362 $1,719.43 26145001100 CHESHAM, CHARLOTTE $358 $1,362 $1,719.43 26145001126 LALA, JOHN F=&PATRICIA $358 $1,362 $1,719.43 26145001142 MILESKI, JAMES B $358 $1,362 $1,719.43 26145001168 HASKELL,ZOE E $358 $1,362 $1,719.43 26145001184 GRAND, BARBARA $358 $1,362 $1,719.43 26145001207 GRAYEM, JAMES E=&CHERYL L $358 $1,362 $1,719.43 26145001223 MCWHERTER, KENT C=&CONNIE S $358 $1,362 $1,719.43 26145001249 HISCOCK FAMILY TRUST $358 $1,362 $1,719.43 26145001265 HOCTOR, MADELON S $358 $1,362 $1,719.43 26145001281 ODOCKER,TERRY E $358 $1,362 $1,719.43 26145001304 LEMONS, JAMES R=&SUZANNE $358 $1,362 $1,719.43 26145001320 PARSONS, ERIC $358 $1,362 $1,719.43 26145001346 HANNAN, TERENCE M $358 $1,362 $1,719.43 26145001362 TRAINER III,JOHN WILLIAM M $358 $1,362 $1,719.43 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 1611A1 26145001388 WALSH, EDWARD=&KATHLEEN $358 $1,362 $1,719.43 26145001401 PIZZARELLO, JAMES J $358 $1,362 $1,719.43 26145001427 LIBERTY TURKEY FARM L C $358 $1,362 $1,719.43 26145001443 BRADLEYTR, JAMES S=&JOYCE E $358 $1,362 $1,719.43 26145001469 WEISS, JOHN $358 $1,362 $1,719.43 26145001485 BOMHOLT, KEITH T $358 $1,362 $1,719.43 26145001508 OSTROWSKI,JOHN C=&ARLEEN R $358 $1,362 $1,719.43 26145001524 VANKLEECK FAMILY TRUST $358 $1,362 $1,719.43 26145001540 MACKOW,ANTHONY=& HILDA $358 $1,362 $1,719.43 26145001566 RICE TAYLOR REALTY TRUST $358 $1,362 $1,719.43 26145001582 YUNGBLUTH, LOUIS A $358 $1,362 $1,719.43 26145001605 RALPH, SALLYJ $358 $1,362 $1,719.43 26145001621 GAVARIS, CHRIS J=&SHELLEY J $358 $1,362 $1,719.43 26145001647 STEVEN EUGENE BERRY REV TRUST $358 $1,362 $1,719.43 26145001663 WALSH, MAUREEN $358 $1,362 $1,719.43 26145001689 DESILVA JR, DERRICK M $358 $1,362 $1,719.43 26145001702 10518 VACATION HOME TRUST $358 $1,362 $1,719.43 26145001728 GOODWIN, ROBERT D=&CARLA $358 $1,362 $1,719.43 26145001744 PRZYBYLOSKI FAMILY LIV TRUST $358 $1,362 $1,719.43 26145001760 MESSIER, FRANCE $358 $1,362 $1,719.43 26145001786 BURNS FAMILY TRUST $358 $1,362 $1,719.43 26145001809 MAJEWSKI, EMELDA J=&THOMAS A $358 $1,362 $1,719.43 26145001825 MELECO, VINCENT=& KAREN $358 $1,362 $1,719.43 26145001841 VALKYRIE SEVENTY FLORIDA LLC $358 $1,362 $1,719.43 26145001867 DERSHIMER,JOHN F=&JANET J $358 $1,362 $1,719.43 26145001883 JAMES J PARISI REV TRUST $358 $1,362 $1,719.43 26145001906 SANDRA S LAGER REV TRUST $358 $1,362 $1,719.43 26145001922 AQUAXCHANGE LLC $358 $1,362 $1,719.43 26145001948 BUSSARD JR, RUSSELL L $358 $1,362 $1,719.43 26145001964 D R HEDEN &J M HEDEN RV TRUST $358 $1,362 $1,719.43 26145001980 FORMALE FAMILY TRUST $358 $1,362 $1,719.43 26145002002 TERRIO,THOMAS M=&THERESA M $358 $1,362 $1,719.43 26145002028 CORBY,WADE=&DIANNE $358 $1,362 $1,719.43 26145002044 NETTLETON,JOHN=&VALARIE $358 $1,362 $1,719.43 26145002060 ROSS INVESTMENT PROPERTIES LLC $358 $1,362 $1,719.43 26145002086 10538 SMOKEHOUSE BAY NMN TRUST $358 $1,362 $1,719.43 26145002109 SULLIVAN, ROBERTJ $358 $1,362 $1,719.43 26145002125 BARTOLAC,ANDREW=&JENNIFER $358 $1,362 $1,719.43 26145002141 STRAUB, PHILLIP WALTER $358 $1,362 $1,719.43 26145002167 NOECKER JOINT REV TRUST $358 $1,362 $1,719.43 26145002183 INFANTE, CARMINE=&FANINA $358 $1,362 $1,719.43 26145002206 MCLEAN REVOCABLE TRUST $358 $1,362 $1,719.43 26145002222 KRIEGER, MICHAEL B=&JUDY M $358 $1,362 $1,719.43 26145002248 RICHARDSON, DAVID H $358 $1,362 $1,719.43 26145002264 BRUCHANSKI, KENNETH=&SUSAN C $358 $1,362 $1,719.43 26145002280 HARBOTTLE, KENNETH $358 $1,362 $1,719.43 26145002303 CHLAUPEK REVOCABLE TRUST $358 $1,362 $1,719.43 26145002329 MURRAY JR,THOMAS R=&KAREN S $358 $1,362 $1,719.43 26145002345 MATTHEWS, JOHN C=&LINDA E $358 $1,362 $1,719.43 26145002361 ANN K HORTON TRUST $358 $1,362 $1,719.43 26145002387 MCCUAIG, PETER=& DEBORAH $358 $1,362 $1,719.43 26145002400 MASTRANGELO, NORGE R $358 $1,362 $1,719.43 26145002426 ZUCCALA, MICHAEL J $358 $1,362 $1,719.43 26145002442 SICA JR, SAMUEL M $358 $1,362 $1,719.43 26145002468 LANGAN, MARTIN L=&CAROLYN P $358 $1,362 $1,719.43 26145002484 HOLLINDEN, GERALD A=&CHERYL A $358 $1,362 $1,719.43 26145002507 ZAJAC, MORTIMER D=&BARBARA M $358 $1,362 $1,719.43 26145002523 MOUFAWAD, SAMI E=&COLETTE G $358 $1,362 $1,719.43 26145002549 HECK, KARL T=&PENNY L $358 $1,362 $1,719.43 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 36I1A1 26145002565 DANIEL F MORSE TRUST $358 $1,362 $1,719.43 26145002581 KLEIN, JOHN R $358 $1,362 $1,719.43 26145002604 VERMEULEN, JAMES=& PATRICIA $358 $1,362 $1,719.43 26145002620 ADI,AHMAD M $358 $1,362 $1,719.43 26145002646 GOFFE, PETER $358 $1,362 $1,719.43 26145002662 CLARK, WILLIAM R=&LINDA 0 $358 $1,362 $1,719.43 26145003027 BALDWIN, MARK=&LINDA MARIE $358 $1,362 $1,719.43 26145003043 GRANT,VONDA R=&DANIEL J $358 $1,362 $1,719.43 26145003069 PAUL, STEVEN W=& ELIZABETH J $358 $1,362 $1,719.43 26145003085 BENJAMIN, GERALD $358 $1,362 $1,719.43 26145003108 BROMLEY, ROBERT G=& KAREN M $358 $1,362 $1,719.43 26145003124 LACZ, JOHN J=&THERESA L $358 $1,362 $1,719.43 26145003140 DOMMES,ALAN J=& KRISTINA M $358 $1,362 $1,719.43 26145003166 ARCIERO, MICHAEL $358 $1,362 $1,719.43 26145003182 KJELSTAD, MICHAEL J=&JUDITH A $358 $1,362 $1,719.43 26145003205 HOFMAN,JEFF $358 $1,362 $1,719.43 26145003221 HALLENBERGER, DONALD A $358 $1,362 $1,719.43 26145003247 CLARK, RICHARD W $358 $1,362 $1,719.43 26145003263 MARKS FAMILY TRUST $358 $1,362 $1,719.43 26145003289 FRANKS, RICHARD JOHN $358 $1,362 $1,719.43 26145003302 ROSEMARY E MCCARTHY TRUST $358 $1,362 $1,719.43 26145003328 FIVES, GERALD J=&SOPHIA $358 $1,362 $1,719.43 26145003344 CAROLE J LISSON 1997 TRUST $358 $1,362 $1,719.43 26145003360 NOLL FAMILY TRUST $358 $1,362 $1,719.43 26145003386 WAGNER, LINDA $358 $1,362 $1,719.43 26145003409 PURKAR, KAREL $358 $1,362 $1,719.43 26145003425 STEWART-MCCALLON LIV TRUST $358 $1,362 $1,719.43 26145003441 EATON, EDMOND=&SUZANNE $358 $1,362 $1,719.43 26145003467 KALIE, RONALD M=&SANDRA S $358 $1,362 $1,719.43 26145003483 FREY, VERNON=&SUSAN $358 $1,362 $1,719.43 26145003506 BUDREWICZ, CARL W=&DEBRAA $358 $1,362 $1,719.43 26145003522 DOLORES A ZIEGLER LIV TRUST $358 $1,362 $1,719.43 26145003548 KOVALICK, GEORGE K=&SUSAN M $358 $1,362 $1,719.43 26145003564 DUBESTER, ROBERT G $358 $1,362 $1,719.43 26145003580 WILLIAM C BERRY IRREV TRUST $358 $1,362 $1,719.43 26145003603 WES WILSON FAMILY TRUST $358 $1,362 $1,719.43 26145003629 FOLTZ, DAVID THOMAS $358 $1,362 $1,719.43 26145003645 JOSEPH J HANZEK REV TRUST $358 $1,362 $1,719.43 26145003661 DONALD P NOACK LIV TRUST $358 $1,362 $1,719.43 26145003687 BRATHAUER, PETER C $358 $1,362 $1,719.43 26145003700 DESAI, PRAMTHESH K $358 $1,362 $1,719.43 26145003726 NIZZARDO,ANTHONY=& PAULA $358 $1,362 $1,719.43 26145003742 LILLY JR, DENNIS=&CINDY L $358 $1,362 $1,719.43 26145003768 THOMPSON, BRENT=&SUSAN $358 $1,362 $1,719.43 26145003784 TOSO, MARK E=& NANCY $358 $1,362 $1,719.43 26145003807 LILLY JR, DENNIS L $358 $1,362 $1,719.43 26145003823 BENBOW, ROBERT T=&THERESA W $358 $1,362 $1,719.43 26145003849 LEVASSEUR, NICOLE $358 $1,362 $1,719.43 26145003865 PEARSON, JOHN R=& KAREN E $358 $1,362 $1,719.43 26145003881 RINGELBERG, KEITH=&CORRINE $358 $1,362 $1,719.43 26145003904 DICKSON, BRIAN=& LOIS $358 $1,362 $1,719.43 26145003920 KIELTY, JAMES P=&KAREN M $358 $1,362 $1,719.43 26145003946 ZUCKER, DANA W $358 $1,362 $1,719.43 26145003962 MARK A FECTEAU REV TRUST $358 $1,362 $1,719.43 26145003988 JAMES F MCCULTY REV LIV TRUST $358 $1,362 $1,719.43 26145004000 DALEY JR, FREDERICK M $358 $1,362 $1,719.43 26145004026 WALBY FAMILY TRUST $358 $1,362 $1,719.43 26145004042 HART, RAYMOND G=&PATRICIA M $358 $1,362 $1,719.43 26145004068 STEWART, ROBERT G=&BARBARA A $358 $1,362 $1,719.43 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 1 611A1 26145004084 FRACASSO,ANTONIO $358 $1,362 $1,719.43 26145004107 RASMUSSEN, DWIGHT B $358 $1,362 $1,719.43 26145004123 MANCINI FAMILY TRUST-2013 $358 $1,362 $1,719.43 26145004149 DANUNZ ENTERPRISE LLC $358 $1,362 $1,719.43 26145004165 DILL, RICHARD J $358 $1,362 $1,719.43 26145004181 NJD INVESTMENT GRP LLC $358 $1,362 $1,719.43 26145004204 RAYMOND J VASENDA 2017 TRUST $358 $1,362 $1,719.43 49660060027 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660060043 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660060069 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660061026 BRISEBOIS, DEBORAH $358 $3,050 $3,407.98 49660061042 RECHTER, STEPHEN LANCE $358 $3,050 $3,407.98 49660061068 JONES II, HAROLD DEAN $358 $3,050 $3,407.98 49660061084 SLEITER LIVING TRUST $358 $3,050 $3,407.98 49660061107 REESE, GAIL M $358 $3,050 $3,407.98 49660061123 BERES, JEFFREY N $358 $3,050 $3,407.98 49660061149 PRATSCHER, GARY W=&MAUREEN C $358 $3,050 $3,407.98 49660061165 AJIT B DIVGI AND ARATI A DIVGI $358 $3,050 $3,407.98 49660061181 BRADY FAMILY TRUST $358 $3,050 $3,407.98 49660061204 ROGERS, MICHAEL JAMES $358 $3,050 $3,407.98 49660061220 NATALI,ALESSANDRO=&ISABELLE $358 $3,050 $3,407.98 49660061246 O'KEEFE, GLORIA CATHERINE $358 $3,050 $3,407.98 49660061262 SACCO JR, GEORGE J $358 $3,050 $3,407.98 49660061288 W H&L M ROWE REV LIV TRUST $358 $3,050 $3,407.98 49660061301 PETRILLO JR, CHARLES J $358 $3,050 $3,407.98 49660061327 LUSURIELLO,ANN JUDITH $358 $3,050 $3,407.98 49660061343 RONALD C JONES LIVING TRUST $358 $3,050 $3,407.98 49660061369 BOLLINGER FAMILY TRUST $358 $3,050 $3,407.98 49660061385 SCHMIDT, MICHAEL JOHN $358 $3,050 $3,407.98 49660061408 FULLER, JEFFREY J $358 $3,050 $3,407.98 49660061424 SUSKO, JOHN G=&ROMUALDA M $358 $3,050 $3,407.98 49660061440 BAVA, THOMAS K=&ANITA A $358 $3,050 $3,407.98 49660061466 FOSTER, GRANVILLE J=&JANICE $358 $3,050 $3,407.98 49660061482 EDWARD F DEAN TRUST $358 $3,050 $3,407.98 49660061505 TIMTE, FRANK W=&JACQUELINE A $358 $3,050 $3,407.98 49660061521 JOHNSRUD, KEVIN=&MARY $358 $3,050 $3,407.98 49660061547 SKOPAK,THEODORE C $358 $3,050 $3,407.98 49660071524 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660071540 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660072044 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660073548 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660073564 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660073580 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660073603 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660073629 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660073645 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660073661 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660073687 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660073700 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660073726 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660074246 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660075245 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075261 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075287 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075300 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075326 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075342 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075368 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075384 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 16I1A1 49660075407 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075423 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075449 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075465 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075481 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075504 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075520 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075546 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075562 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075588 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075601 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075627 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075643 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075669 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075685 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075708 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075724 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075740 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075766 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075782 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075805 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075821 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075847 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075863 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075889 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075902 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075928 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075944 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075960 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660075986 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660076503 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660077502 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660077528 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660077544 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660077560 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660077586 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660077609 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660078129 COLLIER CNTY $0 $0 $0.00 49660078145 COLLIER CNTY $0 $0 $0.00 49660078161 COLLIER CNTY $0 $0 $0.00 49660078187 NIGRO FAMILY PARTNERSHIP $358 $3,295 $3,652.46 49660078200 EDWARD R MEILNER REV LIV TRUST $358 $3,295 $3,652.46 49660078226 P C&J P LUDWIG REV TRUST $358 $3,295 $3,652.46 49660078242 FRED W VAN SENUS REV TRUST $358 $3,295 $3,652.46 49660078268 WINTER REVOCABLE TRUST $358 $3,295 $3,652.46 49660078284 WATTERS, JAMES M=&CAROL $358 $3,295 $3,652.46 49660078307 WERTZ,WILLIAM D=&SUZANNE M $358 $3,295 $3,652.46 49660078323 SPECK, ROGER W=&SANDRA M $358 $3,295 $3,652.46 49660078349 GAGNE, DENNIS=& LINDA $358 $3,295 $3,652.46 49660078365 BRODEUR, RICHARD R=&LINDA R $358 $3,295 $3,652.46 49660078501 ROBERTSON, JAMES E=&SHIRLEY M $358 $3,295 $3,652.46 49660078527 GERALDINE TUFFY TRUST $358 $3,295 $3,652.46 49660078543 DALTON, WILLIAM F=&SUSAN A $358 $3,295 $3,652.46 49660078569 LIETZOW, BRUCE A=& PATRICIA A $358 $3,295 $3,652.46 49660078585 DAME FAMILY TRUST $358 $3,295 $3,652.46 49660078608 C DANNUNZIO QPR TRUST#2 $358 $3,295 $3,652.46 49660078747 MURRAY, JOSEPH M $358 $3,295 $3,652.46 49660078763 GRANT, GARY E=&LISA E $358 $3,295 $3,652.46 49660078789 HALLBERG, THOMAS M=&JUDITH A $358 $1,929 $2,286.74 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 1611A1 49660078802 POLLIO, JOSEPH=& IRENE A $358 $1,929 $2,286.74 49660078828 MCCREIGHT SR, HUGH BAMFORD $358 $1,929 $2,286.74 49660078844 TARTAMELLA, LINDA $358 $1,929 $2,286.74 49660078860 IRONS, JOAN T=& RALPH M $358 $1,929 $2,286.74 49660078886 KEELING, MICHAEL C=&MARY E $358 $1,929 $2,286.74 49660078909 ZHANG, MAN $358 $1,929 $2,286.74 49660078925 MILLER, RICHARD A&IRMA R $358 $1,929 $2,286.74 49660078941 NAGARPU SAMUEL RAJAKUMAR $358 $1,929 $2,286.74 49660078967 DALESSANDRO, DAVID A $358 $1,929 $2,286.74 49660078983 SHEA,JAMES RAYMOND $358 $1,929 $2,286.74 49660079005 HEENAN, DIANNE MARIE $358 $1,929 $2,286.74 49660079021 CHERUNDOLO, ROBERT F $358 $1,929 $2,286.74 49660079047 SIAMPOS,VASILI C=&MARY P $358 $1,929 $2,286.74 49660079063 STROBEL, NORMAN S=&DIANE $358 $1,929 $2,286.74 49660079089 LIZEN, BRADLEY K $358 $1,929 $2,286.74 49660079102 WORZELLA TR, MARVIN $358 $1,929 $2,286.74 49660079128 A V&V V PIZZARELLO REV TRUST $358 $1,929 $2,286.74 49660079144 BROCKSON, JOHN R $358 $1,929 $2,286.74 49660079160 VIRGINIA H BOONE REV TRUST $358 $1,929 $2,286.74 49660079186 THOMAS G MURRY LIVING TRUST $358 $1,929 $2,286.74 49660079209 SOUCIE,ALLEN L=&MARGARET P $358 $1,929 $2,286.74 49660079225 GERAGHTY, JAMES=&CHRIS $358 $1,929 $2,286.74 49660079241 NERLING,ARDEN RAYMOND $358 $1,929 $2,286.74 49660079445 FRANK J CASCERCERI REV TRUST $358 $1,929 $2,286.74 49660079461 VROOM, CHRISTOPHER HAROLD $358 $1,929 $2,286.74 49660079487 RAKOS, KURTIS=&MARY MARGARET $358 $1,929 $2,286.74 49660079500 BALLYK, JOHN DAVID $358 $1,929 $2,286.74 49660079526 IAMPIERI JR, FRANCIS A $358 $1,929 $2,286.74 49660079542 M F&C E PARISI REV TRUST $358 $1,929 $2,286.74 49660079568 LORI A SHUGARS REVOCABLE TRUST $358 $1,929 $2,286.74 49660079801 CHIARAMONTE REV TRUST $358 $1,929 $2,286.74 49660079827 HUBBARD FAMILY TRUST $358 $1,929 $2,286.74 49660079843 SALLY P DOUGLAS REV TRUST $358 $1,929 $2,286.74 49660079869 ELLEN M BRADLEY REV TRUST $358 $1,929 $2,286.74 49660079885 HALL, JOHN C=&LINDA D $358 $1,929 $2,286.74 49660079908 GRANT, RONALD=&SHEILA $358 $1,929 $2,286.74 49660079924 ELLEN M BRADLEY REV TRUST $358 $1,929 $2,286.74 49660079940 BRANT, THEODORE T=&VIRGINIA A $358 $1,929 $2,286.74 49660079966 NEWPORT 19 TRUST $358 $1,929 $2,286.74 49660079982 WENGER, PAUL=&JETTE $358 $1,929 $2,286.74 49660080007 MCCARTNEY, JOHN A=&PATRICIA A $358 $1,929 $2,286.74 49660080023 BALENTINE, DONALD C=& RUTH A $358 $1,929 $2,286.74 49660080049 SEDAM, JEFFERY R=& BETHANN L $358 $1,929 $2,286.74 49660080065 HAHN JR, JOHN F=&CAROL L $358 $1,929 $2,286.74 49660080081 BRODRECHT,ANNE B $358 $1,929 $2,286.74 49660080104 STETSON, JAMES R=&SUZANNE T $358 $1,929 $2,286.74 49660086865 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660086962 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660087068 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660087084 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660087107 HERITAGE BAY CMNTY DEV DIST $0 $0 $0.00 49660087123 BAYVEST LLC $0 $0 $0.00 49660087149 HERITAGE BAY GOLF&COUNTRY $0 $0 $0.00 49660087165 MILLER, LAWRENCE A=&JANE M $358 $1,929 $2,286.74 49660087181 BLEY TR,THOMAS=&KATHLEEN $358 $1,929 $2,286.74 49660087204 JOHN F FOLEY REV TRUST $358 $1,929 $2,286.74 49660087220 HENRY LUNDE REV TRUST $358 $1,929 $2,286.74 49660087246 L N &J A CHAMPINE REV TRUST $358 $1,929 $2,286.74 49660087262 DONALD L LAMBERT REV TRUST $358 $1,929 $2,286.74 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 i611A1 49660087288 TROZZO, SALVATORE $358 $1,929 $2,286.74 49660087301 HUNTER,JOHN D=& DONNA L $358 $1,929 $2,286.74 49660087327 ALBARELLI, MICHAEL L=&JOAN M $358 $1,929 $2,286.74 49660087343 DUBESTER, MICHAEL S $358 $1,929 $2,286.74 49660087369 PAULENE M EDEN-WALKER TRUST $358 $1,929 $2,286.74 49660087385 SHELLBERG REVOCABLE TRUST $358 $1,929 $2,286.74 49660087408 JOHN SCOTT HILLER TRUST $358 $1,929 $2,286.74 49660087424 ST HILAIRE, PAUL J $358 $1,929 $2,286.74 49660087440 ELLIS, MICHAEL J=& ELIZABETH A $358 $1,929 $2,286.74 49660087466 MANCINI TR,ADELINE T $358 $1,929 $2,286.74 49660087482 SCHNEIDER III, CHARLES $358 $1,929 $2,286.74 49660087505 CHARNLEY, DONNA J $358 $1,929 $2,286.74 49660087521 GLORIA A JERABEK FAMILY TRUST $358 $1,929 $2,286.74 49660087547 PUSCAS, DANIEL B=&LAURIE J $358 $1,929 $2,286.74 49660087563 IABONI, GIULIO $358 $1,929 $2,286.74 49660087589 ASHE, CHARLES A=&MARGARET D $358 $1,929 $2,286.74 49660087602 BARRECA, RONALD S $358 $1,929 $2,286.74 49660087628 GARTENMAYER, PETER E $358 $1,929 $2,286.74 49660087644 DISCIULLO,VINCENT A=& LINDA A $358 $1,929 $2,286.74 49660087660 KILGARD, STEVAN A $358 $1,929 $2,286.74 49660087686 DORGAN, JOHN M=&KRISTIN $358 $1,929 $2,286.74 49660087709 HAY,ALLEN S=&APRIL A $358 $1,929 $2,286.74 49660087725 DIAFERIO, FRANK N=&PATRICIA A $358 $1,929 $2,286.74 49660087741 DONSAVAGE, RICHARD=&MARGARET $358 $1,929 $2,286.74 49660087767 FARRELL, MICHAEL D=&DONNA M $358 $1,929 $2,286.74 49660087783 LECCE,ANTHONY=&DENISE $358 $1,929 $2,286.74 49660087806 R J&W A WERNER REV TRUST $358 $1,929 $2,286.74 49660087822 BALSER, ROBERT EDWARD $358 $1,929 $2,286.74 49660087848 SONTAG JR,WILLIAM H $358 $1,929 $2,286.74 49660087864 JOHNSTON FAMILY REV TRUST $358 $1,929 $2,286.74 49660087880 MILLER,THOMAS J=&LORETTA P $358 $1,929 $2,286.74 49660087903 KEENAN, HARRY=& PAMELA $358 $1,929 $2,286.74 49660087929 GLICK, DIANNE M $358 $1,929 $2,286.74 49660087945 FRASER JR, DOUGALL C $358 $1,929 $2,286.74 49660087961 WILLIAM F MOWERY TRUST $358 $1,929 $2,286.74 49660087987 JAMES R MOORE TRUST $358 $1,929 $2,286.74 49660088009 MATROOK, NIZAR=& NADA $358 $1,929 $2,286.74 49660088025 HAMADI,JOE=&SAMAR $358 $1,929 $2,286.74 49660088041 VALENTINI,ANTONIO $358 $1,929 $2,286.74 49660088067 DIROBERTO,JOSEPH $358 $1,929 $2,286.74 49660088083 STRAUB, PHILLIP W=&MAUREEN M $358 $1,929 $2,286.74 49660088106 WEINLEIN REVOCABLE TRUST $358 $1,929 $2,286.74 49660088122 MARYBETH I APOLZAN TRUST $358 $1,929 $2,286.74 49660088148 WILD,TIMOTHY W=& RENEE S $358 $1,929 $2,286.74 49660088164 CANNON,TIMOTHY W=&GINA F $358 $1,929 $2,286.74 49660088180 DICUS, PATTI L $358 $1,929 $2,286.74 49660088203 D LOKKESMOE REV TRUST $358 $1,929 $2,286.74 49660088229 ZEIGER, GREGORY A=&ELLEN S $358 $1,929 $2,286.74 49660088245 ARCURIE, FRANK J=&KATHY A $358 $1,929 $2,286.74 49660088261 PETRILLO FAMILY TRUST $358 $1,929 $2,286.74 49660088287 D'AGATA, DOUGLAS A=& DONNA C $358 $1,929 $2,286.74 49660088300 HUGHES LIVING TRUST $358 $1,929 $2,286.74 49660088326 CONNELLY, MICHAEL G=&LAUREN M $358 $1,929 $2,286.74 49660088342 TRAINOR, BERNARD M $358 $1,929 $2,286.74 49660088368 MILLER FAMILY TRUST $358 $1,929 $2,286.74 49660088384 HALUNEN, PETER J=&CHRISTINA M $358 $1,929 $2,286.74 49660088407 FRENCH TR, DENNIS A=&SHARYN L $358 $1,929 $2,286.74 49660088423 EL-HALABI, SOUHEIL=&MIREILLE $358 $1,929 $2,286.74 49660088449 SUTTON, DARRELL W=&SHARYN A $358 $1,929 $2,286.74 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 1 611A1 49660088465 SULLIVAN, GERALD F=&MARY J $358 $1,929 $2,286.74 49660088481 AISBET FAMILY TRUST $358 $1,929 $2,286.74 49660088504 JOSEPH D SANDELLO TRUST $358 $1,929 $2,286.74 49660088520 ONEIL, CHRISTOPER F=&MARY E $358 $1,929 $2,286.74 49660088546 LOUISE J REDZINIAK REV TRUST $358 $1,929 $2,286.74 49660088562 SCULL, JAMES R=& PATTI ANN $358 $1,929 $2,286.74 49660088588 MCCONNELL, CRAIG H=&MARY F $358 $1,929 $2,286.74 49660090026 FRANCES Y MASSIMINO REV TRUST $358 $1,929 $2,286.74 49660090042 CURRAN, CRAIG=& LINDA $358 $1,929 $2,286.74 49660090068 WINKLER, GEORGE C $358 $1,929 $2,286.74 49660090084 MONTAGNA,ANDREW T=&SHERRI A $358 $1,929 $2,286.74 49660090107 FINCH, DAVID C=&DEBORAH E $358 $1,929 $2,286.74 49660090123 CHARLES M KESLER&JUDITH K $358 $1,929 $2,286.74 49660090149 JOSEPH F BURKHARD TRUST $358 $1,929 $2,286.74 49660090165 CIRRINCIONE,AL $358 $1,929 $2,286.74 49660090181 MEHROTRA,APARNA $358 $1,929 $2,286.74 49660090204 PALLANTE, WILLIAM A=&JUDITH B $358 $1,929 $2,286.74 49660090220 HILL, BETTY J $358 $1,929 $2,286.74 49660090246 DEMARCO, JOHN L=&MARGARET M $358 $1,929 $2,286.74 49660090262 ERB,WILLIAM=&CYNDI $358 $1,929 $2,286.74 49660090288 PORTER, DONALD W $358 $1,929 $2,286.74 49660090301 EBERHARD, KATHLEEN LYNN $358 $1,929 $2,286.74 49660090327 KULOW,TIMOTHY ELROY $358 $1,929 $2,286.74 49660090343 STEPHEN L O'BRYAN QPR TRUST $358 $1,929 $2,286.74 49660090369 EILEEN MILLS CONNORS REV TRUST $358 $1,929 $2,286.74 49660090385 J E&C A HECKEL REV LIV TRUST $358 $1,929 $2,286.74 49660090408 MURRAY, IAN=&JOAN $358 $1,929 $2,286.74 49660093023 LENHART, KENNETH CHARLES $358 $3,050 $3,407.98 49660093049 VAN HOUWELLING II, C D $358 $3,050 $3,407.98 49660093065 STANLEY, JAMES T=& LEE A $358 $3,050 $3,407.98 49660093081 REDA, RALPH=&TERRY L $358 $3,050 $3,407.98 49660093104 PARENT, GINETTE $358 $3,050 $3,407.98 49660093120 SEIDEL, UDO E $358 $3,050 $3,407.98 49660093146 GANT, DENNIS G=& DEBORAH J $358 $3,050 $3,407.98 49660093162 BOHARDT,THOMAS F=&JUDITH J $358 $3,050 $3,407.98 49660093188 BRUCE MICHAEL MAZER LIV TRUST $358 $3,050 $3,407.98 49660093201 NILSSON, ROBERT J=&MARY M $358 $3,050 $3,407.98 49660093227 WHYTE, ELIZABETH JANE $358 $3,050 $3,407.98 49660093243 STEWART, KENTON J $358 $3,050 $3,407.98 49660093269 R M&H G HANDLOS REV TRUST $358 $3,050 $3,407.98 49660093285 RUSHFORD, SCOTT A=&LISA J $358 $3,050 $3,407.98 76528900027 MARMO, RONALD G=& PATRICIA I $358 $908 $1,265.58 76528900043 ZIZZO, NICK $358 $908 $1,265.58 76528900069 BOZEK, LAWRENCE A=&SUSAN P $358 $908 $1,265.58 76528900085 JOSEPHSON, ROBERTJ $358 $908 $1,265.58 76528900108 ROBIDOUX, MICHAEL A=&JUDITH D $358 $908 $1,265.58 76528900124 KEHOE FAMILY TRUST $358 $908 $1,265.58 76528900140 PANTERA, ROBERT=&DEBORAH $358 $908 $1,265.58 76528900166 GILLESPIE JR, DONALD MCFARLANE $358 $908 $1,265.58 76528900182 OWENS SR, WILLIAM E $358 $908 $1,265.58 76528900205 ROSEMARIE I PAGUNI REV TRUST $358 $908 $1,265.58 76528900221 GRANGER,WILLIAM A $358 $908 $1,265.58 76528900247 MINOR, MICHAEL $358 $908 $1,265.58 76528900263 BALLBACK SR, MICHAEL J $358 $908 $1,265.58 76528900289 MARTIN, JAMES F=& KIM ANN $358 $908 $1,265.58 76528900302 BUYSSE, MICHAEL P $358 $908 $1,265.58 76528900328 SUSAN M REYNOLDS REV TRUST $358 $908 $1,265.58 76528900344 HERITAGE BAY LAND TRUST $358 $908 $1,265.58 76528900360 GARRIDO TR, ELIZABETH $358 $908 $1,265.58 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 1611A1 76528900386 STEPHENS, LAWRENCE=& HOLLY $358 $908 $1,265.58 76528900409 WEIGANG, TIMOTHY=&MARY A $358 $908 $1,265.58 76528900425 DCD PARTNERS LLC $358 $908 $1,265.58 76528900441 H J&M A AUSLANDER R/L TRUST $358 $908 $1,265.58 76528900467 TEDMIS LLC $358 $908 $1,265.58 76528900483 ADAM, MAHMOUD=&AMAL $358 $908 $1,265.58 76528900506 WILLS, ROBERT W=&M ANNE $358 $908 $1,265.58 76528900522 VIENKEN, MICHAEL $358 $908 $1,265.58 76528900548 MCMURRAY, RICHARD L=&JEANNE R $358 $908 $1,265.58 76528900564 KING, TIMOTHY E=&LINDA M $358 $908 $1,265.58 76528900580 CIAMPAGLIO III,ALPHONSE P $358 $908 $1,265.58 76528900603 QUIMBY, ERIC E C=&ANNE E $358 $908 $1,265.58 76528900629 TONJANN INVESTMENTS LLC $358 $908 $1,265.58 76528900645 GLYNN, CAROL $358 $908 $1,265.58 76528900661 RIEDE, DONNA M $358 $908 $1,265.58 76528900687 BARBIERO, DOMENICO $358 $908 $1,265.58 76528900700 HERITAGE BAY LAND TRUST UN 715 $358 $908 $1,265.58 76528900726 HEMAK, JEFFREY C $358 $908 $1,265.58 76528900742 MERZWEILER, RICHARD L $358 $908 $1,265.58 76528900768 JAMES J DURSO&JOAN A DURSO $358 $908 $1,265.58 76528900784 QUINN IV, PETER W=&SUSAN J $358 $908 $1,265.58 76528900807 BOUTIN, PIERRE $358 $908 $1,265.58 76528900823 J R BROCKSON FAM R/E TRUST $358 $908 $1,265.58 76528900849 FUTCH, JACK G=& DAWN M $358 $908 $1,265.58 76528900865 LAIRD, CRYSTAL A $358 $908 $1,265.58 76528900881 KIDERA,WANDA $358 $908 $1,265.58 76528900904 VIDA, ZOLTAN E=&GAIL $358 $908 $1,265.58 76528900920 MOLONY, BRENDAN=&MAUREEN $358 $908 $1,265.58 76528900946 BALLANDS, IRENE $358 $908 $1,265.58 76528900962 GIERLICH,JAMES C=& RITA J $358 $908 $1,265.58 76528900988 DUBEAU, HARRY=&DIANNE $358 $908 $1,265.58 76528901000 MCVICAR, THOMAS L $358 $908 $1,265.58 76528901026 MARAGOS, CHRISTOPHER N $358 $908 $1,265.58 76528901042 LES GESTIONS SEVE-AN S E N C $358 $908 $1,265.58 76528901068 ARMSTRONG, NATALIA E $358 $908 $1,265.58 76528901084 HUMPHRIES ET AL, RODNEY R $358 $908 $1,265.58 76528901107 WILLIS, PHILLIP E=&STACEY $358 $908 $1,265.58 76528901123 CARDINALE, GARY=&RAELYNN $358 $908 $1,265.58 76528901149 NERLING,WALTER=&ELSE $358 $908 $1,265.58 76528901165 GAFFNEY, MICHAEL J $358 $908 $1,265.58 76528901181 ROSS FAMILY TRUST $358 $908 $1,265.58 76528901204 HEIKAMP PROPERTIES LLC $358 $908 $1,265.58 76528901505 YORK, ROBERT=&DEANNA $358 $908 $1,265.58 76528901521 PRINCETON PLACE DEV LLC $358 $908 $1,265.58 76528901547 ZIZZO, JOSEPH GERARD $358 $908 $1,265.58 76528901563 CLARK, RICHARD W $358 $908 $1,265.58 76528901589 MARAGOS, NICHOLAS $358 $908 $1,265.58 76528901602 LANA JR,ALBERT J=&ANNA MARY $358 $908 $1,265.58 76528901628 BRISEBOIS, TREVOR $358 $908 $1,265.58 76528901644 KURTZ, ROBERT D=&SUSAN B $358 $908 $1,265.58 76528901660 PALLANTE, JOHN M=& FRANCINE A $358 $908 $1,265.58 76528901686 GARY&CHARLENE NEACE TRUST $358 $908 $1,265.58 76528901709 SCHELLENGER III, EDWARD MARK $358 $908 $1,265.58 76528901725 DEVITTORIO, PETER THOMAS $358 $908 $1,265.58 76528901741 301 MAIN LLC $358 $908 $1,265.58 76528901767 CZARNECKI,ARLENE J $358 $908 $1,265.58 76528901783 HILL, H ROBERT=&SUSAN L $358 $908 $1,265.58 76528901806 ELWOOD, EUGENE J=&MARIE M $358 $908 $1,265.58 76528901822 ESPOSITO,WILLIAM T=&JEAN A $358 $908 $1,265.58 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 1611A1 76528901848 VIMANA GROUP LLC $358 $908 $1,265.58 76528901864 UPHOFF, KURT $358 $908 $1,265.58 76528901880 SARKEY LIVING TRUST $358 $908 $1,265.58 76528901903 PENSCO $358 $908 $1,265.58 76528901929 CLAIRE L MANNHEIM TRUST $358 $908 $1,265.58 76528901945 KOVACS, JOHN L=& DEANNA G $358 $908 $1,265.58 76528901961 VARGO, CATHY $358 $908 $1,265.58 76528901987 ANTON HAFNER TRUST $358 $908 $1,265.58 76528902009 COATES, PAUL H $358 $908 $1,265.58 76528902025 MARY R VIDAURRI TRUST $358 $908 $1,265.58 76528902041 HOWARTH, DOUGLAS=& LYNN $358 $908 $1,265.58 76528902067 AGRUSA, JOHN=& DIANE M $358 $908 $1,265.58 76528902083 MOSES, KEVIN M=&ERICA T $358 $908 $1,265.58 76528902106 ROSEN, IRA $358 $908 $1,265.58 76528902122 LINN, PENNY P $358 $908 $1,265.58 76528902148 GERMAIN,ALAIN $358 $908 $1,265.58 76528902164 BRADLEY, BRIAN $358 $908 $1,265.58 76528902180 SIMONI, RICHARD L=& DIANA L $358 $908 $1,265.58 76528902203 DESTAN, SABOET=& MEKSUD $358 $908 $1,265.58 76528902229 CARPENTER,JEFFREY $358 $908 $1,265.58 76528902245 REGAN, MAUREEN E $358 $908 $1,265.58 76528902261 JONES TR,WILLIAM D=&SHERRY A $358 $908 $1,265.58 76528902287 RICCITELLI, DAVID C=&MARIA C $358 $908 $1,265.58 76528902300 LEDUC, CLAUDE=&JOHANNE $358 $908 $1,265.58 76528902326 MARIE JAMES IRREV TRUST $358 $908 $1,265.58 76528902342 JAMES&CHRISTINE MURRAY TRUST $358 $908 $1,265.58 76528902368 BASILONE, FRANK J=& KATHLEEN L $358 $908 $1,265.58 76528902384 NOUNEH, IMAD $358 $908 $1,265.58 76528902407 BUCHOLTZ, THOMAS R $358 $908 $1,265.58 76528902423 CLARKE TSC $358 $908 $1,265.58 76528902449 GERATY, DENNIS J=&DAWN M $358 $908 $1,265.58 76528902465 CAIN, DANIEL T=&SUSAN $358 $908 $1,265.58 76528902481 MCINTOSH, DAVID G=&CELIA RUTH $358 $908 $1,265.58 76528902504 SIGNORILE, PASQUALE=&MARY $358 $908 $1,265.58 76528902520 DEMOULAS, PAMELA $358 $908 $1,265.58 76528902546 PANOZZO,WILLIAM A=&DEBORAH A $358 $908 $1,265.58 76528902562 PARADISO, JOSEPH $358 $908 $1,265.58 76528902588 SANSCARTIER, LISE $358 $908 $1,265.58 76528902601 MCKAY, WAYNE W=& PATRICIA A $358 $908 $1,265.58 76528902627 WILLIAMS, ROGER E=&DEBORAH L $358 $908 $1,265.58 76528902643 FILLIPPO, MICHELE B $358 $908 $1,265.58 76528902669 TARP BEF#1 LLC $358 $908 $1,265.58 76528902685 JANE C ONEIL REV TRUST $358 $908 $1,265.58 76528903024 SOLA, JULIO I $358 $908 $1,265.58 76528903040 FARABAUGH, SCOTT A $358 $908 $1,265.58 76528903066 ENTRUST CAROLINAS LLC TR $358 $908 $1,265.58 76528903082 CUSETA, MARC J $358 $908 $1,265.58 76528903105 HAWS, GEORGE S=&MARGARET A $358 $908 $1,265.58 76528903121 D'AGOSTINO, RUSSELL J=&GAIL L $358 $908 $1,265.58 76528903147 VINCENT SR, PAUL R $358 $908 $1,265.58 76528903163 MOORHEAD, MARK J=&MAUREEN $358 $908 $1,265.58 76528903189 TEMPLIN, ROBERT K $358 $908 $1,265.58 76528903202 JABBOURE, JOSE PAULO=& FIDA $358 $908 $1,265.58 76528903228 FISCH, THOMAS M=&KATHLEEN E $358 $908 $1,265.58 76528903244 PAGAN, DAMIAN=&YOLANDA $358 $908 $1,265.58 76528903260 GANNON, JAMES=& MARIANNE $358 $908 $1,265.58 76528903286 HURD, DOUGLAS $358 $908 $1,265.58 76528903309 ZANI,THOMAS S $358 $908 $1,265.58 76528903325 BUSCH FAMILY LIVING TRUST $358 $908 $1,265.58 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 1611A1 76528903341 MCMURTRI, THOMAS R=&NANCY M $358 $908 $1,265.58 76528903367 JOLLY,ALTON M=&FRANCES H $358 $908 $1,265.58 76528903383 IRONS, MICHAEL=&DEBRA $358 $908 $1,265.58 76528903406 AIDA,ALI BEN $358 $908 $1,265.58 76528903422 BOUALI FAMILY REV LIV TRUST $358 $908 $1,265.58 76528903448 VENTURI TRUST#8093 $358 $908 $1,265.58 76528903464 ZIZZO,WILLIAM=&ROSEMARY $358 $908 $1,265.58 76528903480 C E HERTEL 2006 LIVING TRUST $358 $908 $1,265.58 76528903503 FELTHAM, JAY R $358 $908 $1,265.58 76528903529 MARIE A BIGGS DEC OF TRUST $358 $908 $1,265.58 76528903545 RAFFOUL ET AL,ANAS $358 $908 $1,265.58 76528903561 OCEAN BLUE PROPERTIES LTD $358 $908 $1,265.58 76528903587 ENNIS, JOHN J $358 $908 $1,265.58 76528903600 MATERNA, JOSEPH A=&DOLORES C $358 $908 $1,265.58 76528903626 HAMADI,ADONIS $358 $908 $1,265.58 76528903642 NIGRO FAMILY PARTNERSHIP $358 $908 $1,265.58 76528903668 DILONARDO,ANN MARIE $358 $908 $1,265.58 76528903684 B C HOLDINGS LLC $358 $908 $1,265.58 76528903707 SPURLOOK, DAVID=&MARCIA $358 $908 $1,265.58 76528903723 MICHAEL&KARENS TRUST $358 $908 $1,265.58 76528903749 COCKERTON, STANLEY A=&WENDY F $358 $908 $1,265.58 76528903765 PERILLO, JOHN D=&CAROLYN $358 $908 $1,265.58 76528903781 MCDONALD, JANET A $358 $908 $1,265.58 76528903804 EDEN-WALKER EST, MICHAEL $358 $908 $1,265.58 76528903820 GRAHAM, CHRISTOPHER $358 $908 $1,265.58 76528903846 MORELLA, MARK E $358 $908 $1,265.58 76528903862 MARY M WERDELL REV TRUST $358 $908 $1,265.58 76528903888 WATTLES,ALAN=& PAMELA KAY $358 $908 $1,265.58 76528903901 CUSHMAN, EBET K $358 $908 $1,265.58 76528903927 POWELL, HENRY F=&LORETTA K $358 $908 $1,265.58 76528903943 SALERNO,ANTHONY Y=&DIANE M $358 $908 $1,265.58 76528903969 CHARRINGTON, DAVID=&HELEN $358 $908 $1,265.58 76528903985 PARADISO, VINCENT $358 $908 $1,265.58 76528904007 RIENDEAU, PAUL R=& DONNA L $358 $908 $1,265.58 76528904023 CHAKOS, THEODORE $358 $908 $1,265.58 76528904049 LALLY, JAMES F=&JOANN V $358 $908 $1,265.58 76528904065 LOMBARDO, LEONARD A=&HOLLY A $358 $908 $1,265.58 76528904081 HUMMEL, ROBERT A=& KAREN M $358 $908 $1,265.58 76528904104 RODRIGUEZ II, RODRIGO ALONSO $358 $908 $1,265.58 76528904120 THOMAS,VERNON L=&THERESE K $358 $908 $1,265.58 76528904146 CZINKE, KENNETH=&JACQUELINE I $358 $908 $1,265.58 76528904162 SCHURDAK,TAMARA $358 $908 $1,265.58 76528904188 CORRIGAN, LOUISE A $358 $908 $1,265.58 76528904201 HAJELA, PRABHAT $358 $908 $1,265.58 76528905022 GOLD, MORRIS B $358 $908 $1,265.58 76528905048 D A&L A KAMINSKI LIV TRUST $358 $908 $1,265.58 76528905064 BRUCE D FRASER REV TRUST $358 $908 $1,265.58 76528905080 OWENS, KATHY LYNNE $358 $908 $1,265.58 76528905103 PRIVITERA, JOSEPH T=&JEANNE M $358 $908 $1,265.58 76528905129 VOSS, DEAN S $358 $908 $1,265.58 76528905145 KEENAN, JAMES M=&SUSAN L $358 $908 $1,265.58 76528905161 MACKENZIE, DONALD G $358 $908 $1,265.58 76528905187 WESTERMAN, JAMES A $358 $908 $1,265.58 76528905200 OWENS, NORMAN A $358 $908 $1,265.58 76528905226 SESSLER, EDWARD J=& DENISE L $358 $908 $1,265.58 76528905242 LLOYD M LESCHUK LIV TRUST $358 $908 $1,265.58 76528905268 MEE,JOHN=&CATHY $358 $908 $1,265.58 76528905284 FAHEY, CALVIN T=&DIANE E $358 $908 $1,265.58 76528905307 VAN DUYN, BRENT A=& LORI A $358 $908 $1,265.58 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 1611A1 76528905323 GREGORY C& LAUREL F A WHITNEY $358 $908 $1,265.58 76528905349 SCHULTZ, JAMES $358 $908 $1,265.58 76528905365 MERLO, LIVIO $358 $908 $1,265.58 76528905381 MARK T WOJTAS REV LIV TRUST $358 $908 $1,265.58 76528905404 ABACO HERITAGE LLC $358 $908 $1,265.58 76528905420 ZIEGLER, EDWARD F=& KIMBERLY A $358 $908 $1,265.58 76528905446 LANGELIER,ANDRE $358 $908 $1,265.58 76528905462 SALVATI III,VINCENT $358 $908 $1,265.58 76528905488 KOTSOPOULOS, MARY $358 $908 $1,265.58 76528905501 HUOT, GILLES $358 $908 $1,265.58 76528905527 KNOWLTON, HELEN STEPHANIE $358 $908 $1,265.58 76528905543 BELOMARKOVIC TR, RADOJKA $358 $908 $1,265.58 76528905569 SBROCCHI, DOMENIC P $358 $908 $1,265.58 76528905585 GALLO, FRANK=&MARIA $358 $908 $1,265.58 76528905608 SMITH, DAVID J=&MAUREEN A $358 $908 $1,265.58 76528906021 STEPHENS,ALLEN=&LINDA $358 $908 $1,265.58 76528906047 ALWAYS SUNDAY LLC $358 $908 $1,265.58 76528906063 GARNER, FANNIE LOU $358 $908 $1,265.58 76528906089 DUBOIS, JEAN $358 $908 $1,265.58 76528906102 CROWLEY, CAROL A $358 $908 $1,265.58 76528906128 HADFIELD, RUSSELL J=&CATHY H $358 $908 $1,265.58 76528906144 CONNOR,TIMOTHY J=&ANN B $358 $908 $1,265.58 76528906160 WIEDITZ, JOHN R=&SHARYN F $358 $908 $1,265.58 76528906186 ROSE, BRENDA F $358 $908 $1,265.58 76528906209 MCDONALD, RANDY=& DIANNE $358 $908 $1,265.58 76528906225 HAGENBACH, JAMES A $358 $908 $1,265.58 76528906241 PEREDA, RAMON CLEMENTE $358 $908 $1,265.58 76528906267 RENALS, JOHN $358 $908 $1,265.58 76528906283 FIORILLI, NICHOLAS $358 $908 $1,265.58 76528906306 NARDI, MARK=&JANICE $358 $908 $1,265.58 76528906322 ARBASETTI, GINO=& LAURA G $358 $908 $1,265.58 76528906348 MARTRAGONO, JOSEPH G $358 $908 $1,265.58 76528906364 MOAN TRUST $358 $908 $1,265.58 76528906380 MOEN JR,THEODORE R $358 $908 $1,265.58 76528906403 NITSOPOULOS,ANGELO $358 $908 $1,265.58 76528906429 STAPLETON, BRIAN G=& PAMELA J $358 $908 $1,265.58 76528906445 WARNER,WAYNE A=&MELINDA K $358 $908 $1,265.58 76528906461 ARBASETTI, ROBERT=&CHRISTINE $358 $908 $1,265.58 76528906487 E RANKIN LUSBY REVOCABLE TRUST $358 $908 $1,265.58 76528906500 DANA R WEEKS LIV TRUST $358 $908 $1,265.58 76528906526 SMITH, JANET $358 $908 $1,265.58 76528906542 FREISLEBEN, WILLIAM=&KAYLN $358 $908 $1,265.58 76528906568 TOLLE, MICHAEL L=&JULIA B $358 $908 $1,265.58 76528906584 SALKA, LAMA $358 $908 $1,265.58 76528906607 HANNON, JOHN=&LEIGH-ANNE $358 $908 $1,265.58 76528908029 BARRY, RICHARD P $358 $908 $1,265.58 76528908045 DIBARI, ROBERT F=&NANCY A $358 $908 $1,265.58 76528908061 MICHOLAS, MATTHEW T=&LEAH M $358 $908 $1,265.58 76528908087 MUSSER, ROBERT J=&KAYLENE M $358 $908 $1,265.58 76528908100 O'TOOLE, PHILIP B=& DONNA M $358 $908 $1,265.58 76528908126 KAREN A GOUBEAUX REV LIV TRUST $358 $908 $1,265.58 76528908142 WINDT, WILLIAM B=&ANTONIA L $358 $908 $1,265.58 76528908168 PECK, KEVIN J $358 $908 $1,265.58 76528908184 MASSIS, PETER=&EMIONI $358 $908 $1,265.58 76528908207 GIAMUNDO, STEVEN=& DANIELLE $358 $908 $1,265.58 76528908223 PORCHETTA, TEODORO=&LIBERA $358 $908 $1,265.58 76528908249 WARREN, RALPH=&ANNE M $358 $908 $1,265.58 76528908265 DANTON, SHAUN=&JANET $358 $908 $1,265.58 76528908281 PORCHETTA,AGOSTINO $358 $908 $1,265.58 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 1 6I 1A1 76528908304 PANNUNZIO ET AL,ASSUNTA $358 $908 $1,265.58 76528908320 NITSOPOULOS, CHRISTOS $358 $908 $1,265.58 76528908346 BETTINELLI, PETER=&JOY $358 $908 $1,265.58 76528908362 VAUGHAN, BRAD C=&DONNA R $358 $908 $1,265.58 76528908388 ATTANASIO, MICHAEL=&KELLY $358 $908 $1,265.58 76528908401 SCANLON,WILLIAM $358 $908 $1,265.58 76528908427 VELOTTA TR, MICHAEL V $358 $908 $1,265.58 76528908443 CERAR, PETER V=&JUDITH A $358 $908 $1,265.58 76528908469 FRANK, PETR $358 $908 $1,265.58 76528908485 MACAIRE,WINFRIEDE M $358 $908 $1,265.58 76528908508 BRIGANTI, ROBERT A=&ANNETTE D $358 $908 $1,265.58 76528908524 LETT, DAVID R=& KAREN L $358 $908 $1,265.58 76528908540 DILLON, MICHAEL L $358 $908 $1,265.58 76528908566 REED, DANIEL B=&KELLY A $358 $908 $1,265.58 76528908582 MARZILLI, ROBERTA $358 $908 $1,265.58 76528908605 KREPLIN, LISA C $358 $908 $1,265.58 76528908621 LAYTON, PAUL R=&BARBARA M $358 $908 $1,265.58 76528908634 CAMPSEN, LAUREN $358 $908 $1,265.58 76528908647 GALLO, GIOVANNI $358 $908 $1,265.58 76528908650 HAMADI, RAMI $358 $908 $1,265.58 76528908663 WILSON NAPLES LLC $358 $908 $1,265.58 76528908676 DAVID E GLANZ LIVING TRUST $358 $908 $1,265.58 76528908689 DIBATTISTA REAL ESTATE TRUST $358 $908 $1,265.58 76528908692 MACRI, MICHAEL=&CATHERINE $358 $908 $1,265.58 76528908702 GRACE RIDGE PROPERTIES INC $358 $908 $1,265.58 76528908715 PATRICIA A CAPRON TRUST $358 $908 $1,265.58 76528908728 MATTHEWS JR, JAMES $358 $908 $1,265.58 76528908731 JOHNSON, MICHAEL=&SALLY $358 $908 $1,265.58 76528908744 FLANAGAN, CHRISTOPHER V $358 $908 $1,265.58 76528908757 JUNG,WILLIAM R=& BARBARA J $358 $908 $1,265.58 76528908760 MCDANEL, RENEE FARRIS $358 $908 $1,265.58 76528908773 HEALY, LAURENCE J=&MARGARET $358 $908 $1,265.58 76528908786 2654213 ONTARIO INC $358 $908 $1,265.58 76528908799 ALLEN, JAMES=& BARBARA $358 $908 $1,265.58 76528908809 MARTIN, ERNEST P=& DIANE S $358 $908 $1,265.58 76528908812 TIERNEY, MICHAEL J=&JUDITH M $358 $908 $1,265.58 76528908825 REINHART, MATTHEW C $358 $908 $1,265.58 76528908838 BOEVE, SAUNDREA J $358 $908 $1,265.58 76528908841 FRATINI, ROGER M=&KATHERINE M $358 $908 $1,265.58 76528908854 ELDEBS, MICHEL=&FIDA $358 $908 $1,265.58 76528908867 BOORSMA, DAVID EDWIN $358 $908 $1,265.58 76528908870 FISCHETTI,ANTHONY V $358 $908 $1,265.58 76528908883 TESORO, RICHARD=&ADRIENNE $358 $908 $1,265.58 76528908896 ZAITCHIK, STEPHEN M $358 $908 $1,265.58 76528908906 DENNIS T&ELLEN R MELL TRUST $358 $908 $1,265.58 76528908919 PHIBBS, BRUCE=& LORI $358 $908 $1,265.58 76528909028 LYNCH, MICHAEL D $358 $908 $1,265.58 76528909044 JONES, JOHN PAUL $358 $908 $1,265.58 76528909060 VESCIO, LUIGI $358 $908 $1,265.58 76528909086 LAPORTA, CARMINE $358 $908 $1,265.58 76528909109 JAMES J STEWART LIVING TRUST $358 $908 $1,265.58 76528909125 HORAN, MICHAEL P $358 $908 $1,265.58 76528909141 SPENCE, KENNETH J=&JUDITH A $358 $908 $1,265.58 76528909167 CICCIA, RALPH=&MARIA $358 $908 $1,265.58 76528909183 KRAPF, DONALD=& DOROTHYJ $358 $908 $1,265.58 76528909206 BREHENY, WILLIAM F $358 $908 $1,265.58 76528909222 JOAN DIANE STEARN R/L TRUST $358 $908 $1,265.58 76528909248 HETHERINGTON,ANDREW G M $358 $908 $1,265.58 76528909264 LAPUNZINA, SANTO F $358 $908 $1,265.58 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 1 61 1A1 76528909280 WICELINSKI LIVING TRUST $358 $908 $1,265.58 76528909303 BERNSTEIN,JEFFREY M $358 $908 $1,265.58 76528909329 NEWELL,WILLIAM T=&JOYCE L $358 $908 $1,265.58 76528909345 SOLIMINE,ANTONIO=& ROSA $358 $908 $1,265.58 76528909361 DOYON, FRANCOIS $358 $908 $1,265.58 76528909387 QUACKENBUSH,THOMAS=&SUSAN $358 $908 $1,265.58 76528909400 JORDAN, HARVEY G $358 $908 $1,265.58 76528909426 WHALEN, STEVEN=&GAIL $358 $908 $1,265.58 76528909442 CHATHAM TR, MARK P $358 $908 $1,265.58 76528909468 QURESHI,ASHFA $358 $908 $1,265.58 76528909484 JOHNSTON LIVING TRUST $358 $908 $1,265.58 76528909507 SWAN REVOCABLE TRUST $358 $908 $1,265.58 76528909523 MOHAMED, SHIHANA S $358 $908 $1,265.58 76528909549 MCNABOE, JOHN P=& LOUISE R $358 $908 $1,265.58 76528909565 JENINGA, HARRY $358 $908 $1,265.58 76528909581 CHASSE, LISE-ANNE $358 $908 $1,265.58 76528909604 EL KASSIS, GERGES, $358 $908 $1,265.58 76528909620 MCCRACKEN, JOHN DOUGLAS $358 $908 $1,265.58 76528909646 MORRIS, JOSEPH M $358 $908 $1,265.58 76528909662 SARRACINI FLORIDA LAND TRUST $358 $908 $1,265.58 76528909688 PARZIALE FAMILY TRUST $358 $908 $1,265.58 76528909701 KOSTIC, JOHN G=&EILEEN R $358 $908 $1,265.58 76528909727 COSTA TR, SALVATORE=&KAREN $358 $908 $1,265.58 76528909743 DELRE FLORIDA LAND TRUST $358 $908 $1,265.58 76528909769 ONESTI,THOMAS D $358 $908 $1,265.58 76528909785 FRANZESE FLORIDA LAND TRUST $358 $908 $1,265.58 76528909808 ESMAIL,ZAHIR M $358 $908 $1,265.58 76528909824 NINNEMAN, ROBERT $358 $908 $1,265.58 76528909840 BOLDIN, RICHARD A=&NANCY J $358 $908 $1,265.58 76528909866 MATTSON LIVING TRUST $358 $908 $1,265.58 76528909882 SPINELLI,VINCENT J $358 $908 $1,265.58 76528909905 MONCEL, RICHARD G=&JOY D $358 $908 $1,265.58 76528909921 STEWART, DONALD F=& NANCY S $358 $908 $1,265.58 76528909947 WOOD,THOMAS F=&MARIANNE $358 $908 $1,265.58 76528909963 HANLON, GRAHAM $358 $908 $1,265.58 76528909989 DEAN, STEVEN THOMAS $358 $908 $1,265.58 76528910004 KATHLEEN M BOROWY 2018 RV TRST $358 $908 $1,265.58 76528910020 LABA, RICHARD WILLIAM $358 $908 $1,265.58 76528910046 PINETTE, LEROY=&DOROTHY $358 $908 $1,265.58 76528910062 MOTIONMED HOLDINGS INC $358 $908 $1,265.58 76528910088 MAZZAFERRO, JOSEPH D $358 $908 $1,265.58 76528910101 MAYER FAMILY HOLDINGS LLC $358 $908 $1,265.58 76528910127 HARDIN, GREG A=&LINDA A $358 $908 $1,265.58 76528910143 RAO, NAGULAPALLI S $358 $908 $1,265.58 76528910169 GARY A& BETH A ZIMMERMAN JR $358 $908 $1,265.58 76528910185 BENARD, LINDA $358 $908 $1,265.58 76528910208 ANDERSON, LISA ANN $358 $908 $1,265.58 76528911029 CICCAGLIONE, JAMES R $358 $908 $1,265.58 76528911045 INFINITY HOME PROPERTIES LLC $358 $908 $1,265.58 76528911061 GIBSON TR, MICHEL $358 $908 $1,265.58 76528911087 TEMPLES, GERALD=&ANGIE $358 $908 $1,265.58 76528911100 DELANOY,THOMAS O=&CINDY L $358 $908 $1,265.58 76528911126 DAVIDSON, BRUCE=&GRACE A $358 $908 $1,265.58 76528911142 CONFORTI SR, RICHARD $358 $908 $1,265.58 76528911168 JOHNSON, STEVEN R=&JUDITH A $358 $908 $1,265.58 76528911184 SILVERSTEIN, JEFFREY $358 $908 $1,265.58 76528911207 KILPATRICK, NANCY M $358 $908 $1,265.58 76528911223 WELCH, MARK=&CHERYL $358 $908 $1,265.58 76528911249 BRYANT, STEPHEN L=&VIRGINIA E $358 $908 $1,265.58 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 16I1N1 76528911265 LOPMEIER,THOMAS H $358 $908 $1,265.58 76528911281 LANDIS, JENNIFER $358 $908 $1,265.58 76528911304 BURNSIDE, MILTON J=&MONICA R $358 $908 $1,265.58 76528911320 RANDALL, BRAD=&REGINA $358 $908 $1,265.58 76528911346 WHITE, STEPHEN A=& PENELOPE J $358 $908 $1,265.58 76528911362 TO TR,JOSEPH WAH MAN $358 $908 $1,265.58 76528911388 CHARTRAND, NATHALIE $358 $908 $1,265.58 76528911401 PETERSON, PAUL E $358 $908 $1,265.58 76528911427 TITINA LLC $358 $908 $1,265.58 76528911443 HANTAK, SEAN R $358 $908 $1,265.58 76528911469 HIERRO, FRANK=&BARB $358 $908 $1,265.58 76528911485 EMOND TR, RICHARD $358 $908 $1,265.58 76528911508 GLASS, WILLIAM M=&KATHERINE P $358 $908 $1,265.58 76528911524 LIU TR, JOHN KWONG ON $358 $908 $1,265.58 76528911540 KASMER JR, ROBERT E $358 $908 $1,265.58 76528911566 CHEVRIER, JACQUES $358 $908 $1,265.58 76528911582 THIESEN,THOMAS $358 $908 $1,265.58 76528911605 KOS, STANISLAW=&HELENA $358 $908 • $1,265.58 76528911621 MUNDEN,WILLIAM PATRICK $358 $908 $1,265.58 76528911647 RET, DENISE M $358 $908 $1,265.58 76528911663 LEO, JOSEPH=&ANNA T $358 $908 $1,265.58 76528911689 LANAMAR INVESTMENTS INC $358 $908 $1,265.58 76528911702 BERNACKI, CRAIG S=&DEBORAH A $358 $908 $1,265.58 76528911728 BOYLE, WILLIAM=&ELLEN MARIE $358 $908 $1,265.58 76528911744 MYTROWITZ III, JOHN=&SUSAN E $358 $908 $1,265.58 76528911760 BRILLHART, JERRY DURANE $358 $908 $1,265.58 76528911786 CAMIRE, PIERRETTE $358 $908 $1,265.58 76528911809 MCLAUGHLIN, KAREN $358 $908 $1,265.58 76528911825 KNEZOVICH, RICHARD $358 $908 $1,265.58 76528911841 SPERA JR, RAYMOND A $358 $908 $1,265.58 76528911867 BOREMAN FAMILY REV TRUST $358 $908 $1,265.58 76528911883 HANNAH, EDWARD C $358 $908 $1,265.58 76528911906 GALLO, GIUSEPPE=&MARIA $358 $908 $1,265.58 76528911922 RAYMOND ET AL,ANDRE $358 $908 $1,265.58 76528911948 BRADY, PATRICK G $358 $908 $1,265.58 76528911964 JIM&PAM SALESTROM REV TRUST $358 $908 $1,265.58 76528911980 CASSELL, ERIC L $358 $908 $1,265.58 76528912002 ANTON HAFNER TRUST $358 $908 $1,265.58 76528912028 HEBERT, JACQUELINE ANN $358 $908 $1,265.58 76528912044 PICKETT, ROBERT D=&JOANNE T $358 $908 $1,265.58 76528912060 WEISS, JOHN $358 $908 $1,265.58 76528912086 SINGLETON, MARY $358 $908 $1,265.58 76528912109 KEEFE, GERARD=&LYNN Y $358 $908 $1,265.58 76528912125 DESCHENES,WAN $358 $908 $1,265.58 76528912141 DENU, MARK L=&SHIRLEYA $358 $908 $1,265.58 76528912167 DUCHESNE, DONALD $358 $908 $1,265.58 76528912183 LESER, HECTOR L=&RENATE M $358 $908 $1,265.58 76528912206 HODGEMAN FAMILY REV TRUST $358 $908 $1,265.58 76528913027 ALOISE, CARMINE D=& DIANA C $358 $908 $1,265.58 76528913043 CALLEGARI,ALAN P=&SHIRLEY $358 $908 $1,265.58 76528913069 MUSTO, JOHN J=&DEBRA A $358 $908 $1,265.58 76528913085 RICH, JANE A $358 $908 $1,265.58 76528913108 HILL, DANIEL S=&SHARI L $358 $908 $1,265.58 76528913124 ALLEN, KENT E=&CONNIE $358 $908 $1,265.58 76528913140 WARD, DONALD F=&MONIQUE L $358 $908 $1,265.58 76528913166 LUCY ANN DESIMONE TRUST $358 $908 $1,265.58 76528913182 NORMAND BOURDEAU LIV TRUST $358 $908 $1,265.58 76528913205 PHELPS, RICHARD A=&DIANE L $358 $908 $1,265.58 76528913221 YOST, JAMES A $358 $908 $1,265.58 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 1 6I 1A1 76528913247 KOTARY, MARK $358 $908 $1,265.58 76528913263 BENCHER, STEVEN H $358 $908 $1,265.58 76528913289 ERWIN C E BANFI LIV TRUST $358 $908 $1,265.58 76528913302 DIEGEL LIVING TRUST $358 $908 $1,265.58 76528913328 MAHON, BERNICE E $358 $908 $1,265.58 76528913344 R B& R A NYSTROM REV TRUST $358 $908 $1,265.58 76528913360 GEORGE A GRAVES REV TRUST $358 $908 $1,265.58 76528913386 MALONEY, MICHAEL $358 $908 $1,265.58 76528913409 1049083 ONTARIO INC $358 $908 $1,265.58 76528913425 MCCARTHY, IDA M $358 $908 $1,265.58 76528913441 ROBBINS, MICHAEL J=& LESLIE D $358 $908 $1,265.58 76528913467 KORPITA, MICHELLE L=&PAUL B $358 $908 $1,265.58 76528913483 ARCHIBALD,TODD=&JO ANNE $358 $908 $1,265.58 76528913506 ALEXANDER,ALLAN=&ANNE $358 $908 $1,265.58 76528913522 BOULE III, GEORGE O=& LESLIE C $358 $908 $1,265.58 76528913548 CHARLES& LAURA NASON $358 $908 $1,265.58 76528913564 WARD, DONALD F=&MONIQUE L $358 $908 $1,265.58 76528913580 LECK, BRUCE W=& BARBARA A $358 $908 $1,265.58 76528913603 GRUMET, DAVID=& FREDDA $358 $908 $1,265.58 79873400020 FENNELL, JOHN W=&EVELYN L $358 $1,135 $1,492.51 79873400046 ANDREWS, MICHAEL J $358 $1,135 $1,492.51 79873400062 BSHARA, IBRAHIM=&LINA $358 $1,135 $1,492.51 79873400088 RUTKOWSKI JOINT REV TRUST $358 $1,135 $1,492.51 79873400101 SMITH, ROBERT E=&MARY LOU $358 $1,135 $1,492.51 79873400127 DEBORAH LYN TOCZYLOWSKI $358 $1,135 $1,492.51 79873400143 WINTER, DAVID $358 $1,135 $1,492.51 79873400169 STOPPA, DINO $358 $1,135 $1,492.51 79873400185 ROBERTA PHILLIPS REV TRUST $358 $1,135 $1,492.51 79873400208 MAPLE KEY FLORIDA HOLDINGS LLC $358 $1,135 $1,492.51 79873400224 WILLIAM DENNIS MOORE LIV TRUST $358 $1,135 $1,492.51 79873400240 CARR, ROBERT M=&MARILYN I $358 $1,135 $1,492.51 79873400266 TODD HED TRUST $358 $1,135 $1,492.51 79873400282 LANE, FREDERICK R=&CAROL A $358 $1,135 $1,492.51 79873400305 D'AURIA, JOSEPH=&FLORENCE $358 $1,135 $1,492.51 79873400321 PROVENZANO, FRANK $358 $1,135 $1,492.51 79873400347 REV TRUST OF KATHY L PERRY $358 $1,135 $1,492.51 79873400363 PERES,TIMOTHY S $358 $1,135 $1,492.51 79873400389 WISEMAN, COLIN=&FIONA $358 $1,135 $1,492.51 79873400402 WAIT, LARRY F=&GLORIA J $358 $1,135 $1,492.51 79873400428 REED, JAMES W $358 $1,135 $1,492.51 79873400444 BAILEY JR,WILLIAM F $358 $1,135 $1,492.51 79873400460 PEKSA, GARY Z=&MARY $358 $1,135 $1,492.51 79873400486 FULLER, MARY W $358 $1,135 $1,492.51 79873400509 GRANDO,ALVARO=& LYNNE E $358 $1,135 $1,492.51 79873400525 JELLO, DONALD=&KATHY $358 $1,135 $1,492.51 79873400541 GORALZICK, JAMES J=&SHAWN A $358 $1,135 $1,492.51 79873400567 EAST WING WEST WING PROP LLC $358 $1,135 $1,492.51 79873400583 DAVID&MARY CLARE STABER $358 $1,135 $1,492.51 79873400606 FRASER, CAROLINE M $358 $1,135 $1,492.51 79873400622 GREEN, DONALD R $358 $1,135 $1,492.51 79873400648 POTESTA, MARK A=&MARCEE $358 $1,135 $1,492.51 79873400664 HOGAN COMPANY LLC $358 $1,135 $1,492.51 79873400680 DELUCA, STEPHEN=&MICHELE $358 $1,135 $1,492.51 79873400703 GRANVILLE JR,WALTER J=&JOAN $358 $1,135 $1,492.51 79873400729 STOPPA ET AL, DINO $358 $1,135 $1,492.51 79873400745 THOMPSON, DENNIS M $358 $1,135 $1,492.51 79873400761 COSTELLO, LAWRENCE J $358 $1,135 $1,492.51 79873400787 GERRITS, GEORGE $358 $1,135 $1,492.51 79873400800 PETERSON, SCOTT D=&JOAN E $358 $1,135 $1,492.51 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 I611A1 79873400826 LEVINE,ALAN=&ANITA L $358 $1,135 $1,492.51 79873400842 LEIDER REALTY TRUST $358 $1,135 $1,492.51 79873400868 DUMFORD, JOHN S=&MICHELLE E $358 $1,135 $1,492.51 79873400884 WARDLE,WILLIAM F=&MARIE C $358 $1,135 $1,492.51 79873400907 MCCARTHY, PAUL J=& LINDA R $358 $1,135 $1,492.51 79873400923 EZIO MECO LIVING TRUST $358 $1,135 $1,492.51 79873400949 GROULX, DANIEL=&COLETTE $358 $1,135 $1,492.51 79873400965 KENYON, LOUIS P $358 $1,135 $1,492.51 79873400981 KANCHERLAPALLI, SAMUEL $358 $1,135 $1,492.51 79873401003 JAFFEE, JOHN L=&BELINDA L $358 $1,135 $1,492.51 79873401029 STRODEL,THOMAS $358 $1,135 $1,492.51 79873401045 GROULX, SYLVIE=&RICHARD $358 $1,135 $1,492.51 79873401061 GARY&VICKI BRADBURY TRUST $358 $1,135 $1,492.51 79873401087 REDA,VINCENT=& PALMA $358 $1,135 $1,492.51 79873401100 MAZZARULLI, MARC C=&LEIGH-ANN $358 $1,135 $1,492.51 79873401126 SANSCARTIER, LISE $358 $1,135 $1,492.51 79873401142 LUKANUS, STANLEY=&ANNA $358 $1,135 $1,492.51 79873401168 DONALD&JUDITH VANEVENHOVEN $358 $1,135 $1,492.51 79873401184 SCHEPIS, JOHN=&KATHRYN $358 $1,135 $1,492.51 79873401207 RUSSELL, FREDERICK J=&GAIL $358 $1,135 $1,492.51 79873402028 TNAN 2013 REV TRUST $358 $1,135 $1,492.51 79873402044 JANET A WOODALL TRUST $358 $1,135 $1,492.51 79873402060 BALL, KATHLEEN=&JAMES $358 $1,135 $1,492.51 79873402086 LENAVITT, JAMES V=& RACHEL $358 $1,135 $1,492.51 79873402109 PACELLI, RANDALL M=&ANNETTE M $358 $1,135 $1,492.51 79873402125 KEITEL LIVING TRUST $358 $1,135 $1,492.51 79873402141 HUNTER,TIMOTHY J=&DONNA M $358 $1,135 $1,492.51 79873402167 DUFFYJR, BERNARD L $358 $1,135 $1,492.51 79873402183 MCCONE, DAVID JOHN=&JANET ANN $358 $1,135 $1,492.51 79873402206 HARROW, HOWARD S $358 $1,135 $1,492.51 79873402222 STEFANOSKI, KOCO=& LIDIJA $358 $1,135 $1,492.51 79873402248 BAILEY III, JAMES E=& NORA E $358 $1,135 $1,492.51 79873402264 D'AURIA JR,JOSEPH=&SHEILA P $358 $1,135 $1,492.51 79873402280 JKS PROPERTY $358 $1,135 $1,492.51 79873402303 LETTRE, EDWARD=&SUSAN $358 $1,135 $1,492.51 79873402329 CERTO, MARK=& KRISTIN $358 $1,135 $1,492.51 79873402345 GLISSMAN, CARL S=&RACHAEL $358 $1,135 $1,492.51 79873402361 R L&D M OLSEN JT REV TRUST $358 $1,135 $1,492.51 79873402387 LOTHROP, ROBERTJ $358 $1,135 $1,492.51 79873402400 SUNSET BEACHWALK LLC $358 $1,135 $1,492.51 79873402426 STOJANOVSKI, SLAVKO STEVE $358 $1,135 $1,492.51 79873402442 SCARANO, SHIELA C $358 $1,135 $1,492.51 79873402468 GIBLIN, JOHN F=&MARIE G $358 $1,135 $1,492.51 79873402484 KLANK, JON J=&MARIKAY $358 $1,135 $1,492.51 79873402507 CONNORS,WILLIAM E=&JEAN $358 $1,135 $1,492.51 79873402523 MELONE,ALBERT B=&AILEEN A $358 $1,135 $1,492.51 79873402549 MAUREEN FLYNN TRUST $358 $1,135 $1,492.51 79873402565 HADLEY, PAUL D=&MARY E $358 $1,135 $1,492.51 79873402581 LEE, DARRELL B $358 $1,135 $1,492.51 79873402604 MACINTOSH II, GTHOMAS $358 $1,135 $1,492.51 79873402620 CLARKE, FRED G $358 $1,135 $1,492.51 79873402646 KAUFMAN, STUART=&DEBRA R $358 $1,135 $1,492.51 79873402662 DEEDY, RAY=&ELIZABETH M $358 $1,135 $1,492.51 79873402688 WHALEN, TIMOTHYJ $358 $1,135 $1,492.51 79873402701 GAUCHER, PETER $358 $1,135 $1,492.51 79873402727 DANIEL P AMATUZZO LIV TRUST $358 $1,135 $1,492.51 79873402743 JAMES L BURKE REV TRUST $358 $1,135 $1,492.51 79873402769 HAMALIUK,ALEXANDRA $358 $1,135 $1,492.51 79873402785 VILLECCO, STEPHEN L=&LYNNE K $358 $1,135 $1,492.51 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 1611A1 79873402808 ESSIG,ALFRED J $358 $1,135 $1,492.51 79873402824 POLZIEN FAMILY LIV TRUST $358 $1,135 $1,492.51 79873402840 BYNOE, KENNETH=& ROSEMARY $358 $1,135 $1,492.51 79873402866 AMARENO,JOSEPH S=&GINA C $358 $1,135 $1,492.51 79873402882 HAGOOD, KENNETH J=& HEIDI E $358 $1,135 $1,492.51 79873402905 JOSEPH P AVELLA REC LIV TRUST $358 $1,135 $1,492.51 79873402921 LMAL LAND TRUST $358 $1,135 $1,492.51 79873402947 DE NAPOLI LIV TRUST $358 $1,135 $1,492.51 79873402963 MARLENE F HANSON REV TRUST $358 $1,135 $1,492.51 79873403522 GASHO JR, JAMES=&ELIZABETH $358 $1,135 $1,492.51 79873403548 KENNETH &CYNTHIA LAROSE TRUST $358 $1,135 $1,492.51 79873403564 FUNK, GAYLEN R $358 $1,135 $1,492.51 79873403580 DALY, MARTIN=&CATHERINE $358 $1,135 $1,492.51 79873403603 NIXON, CHARLES D=&PATSY A $358 $1,135 $1,492.51 79873403629 OSULLIVAN, JOHN=&MERLE $358 $1,135 $1,492.51 79873403645 PASQUALE J PUTIGNANO& DIANE $358 $1,135 $1,492.51 79873403661 CICCAGLIONE, PETER J $358 $1,135 $1,492.51 79873403687 FONDA, DAVID A $358 $1,135 $1,492.51 79873403700 1118820 ONTARIO INC $358 $1,135 $1,492.51 79873403726 HERITAGE BAY BLVD LAND TRUST $358 $1,135 $1,492.51 79873403742 PANOS, KATHLEEN H $358 $1,135 $1,492.51 79873403768 PITTENGER, DON A=& BARBARA P $358 $1,135 $1,492.51 79873403784 BARNER, MARIAT $358 $1,135 $1,492.51 79873403807 PALUMBO, LAWRENCE $358 $1,135 $1,492.51 79873403823 CERMINARO, TYRONE=&JENNIFER $358 $1,135 $1,492.51 79873403849 ECKSPORT LLC $358 $1,135 $1,492.51 79873403865 GERSBECK, JAMES K $358 $1,135 $1,492.51 79873403881 VICAR!, JOSEPH H $358 $1,135 $1,492.51 79873403904 CRUBAUGH, THOMAS J $358 $1,135 $1,492.51 79873403920 KELLY, BERNARD J=&CONSTANCE M $358 $1,135 $1,492.51 79873403946 KENNEDY, ROBERT F=&ARLENE F $358 $1,135 $1,492.51 79873403962 DAVID M MICHAELS REV TRUST $358 $1,135 $1,492.51 79873403988 R J MANNING INVSTMNT TRUST $358 $1,135 $1,492.51 79873404000 LOMBARDI,ANTHONY=&LAURIE $358 $1,135 $1,492.51 79873404026 COSTELLO, JAMES J=& PAULA $358 $1,135 $1,492.51 79873404042 VAN DUYN, BRENTA=&LORI A $358 $1,135 $1,492.51 79873404068 JAMES H&LOUISE F BARWELL $358 $1,135 $1,492.51 79873410023 BELLOWS, SUSAN D $358 $1,135 $1,492.51 79873410049 SAPP, GARY G=&ROSEMARY $358 $1,135 $1,492.51 79873410065 RONALD H KOVICH REVOC TRUST $358 $1,135 $1,492.51 79873410081 GALL, SAMUEL L=&MAUREEN M $358 $1,135 $1,492.51 79873410104 PELLETIER TR,ANDRE $358 $1,135 $1,492.51 79873410120 HORSFIELD, MICHAEL ROBERT $358 $1,135 $1,492.51 79873410146 JOHNSON, RANDALL W=&DEBRA G $358 $1,135 $1,492.51 79873410162 MELILLO, DAVID=&CHERYL $358 $1,135 $1,492.51 79873410188 HANSEN, ROBERT C=&MARGARET M $358 $1,135 $1,492.51 79873410201 SHOTT, JULIE A $358 $1,135 $1,492.51 79873410227 BROWN,THOMAS M=&ANN S $358 $1,135 $1,492.51 79873410243 JOHNSON JR, EDWARD I=&JUDY E $358 $1,135 $1,492.51 79873410269 MENSECK, RICHARD A=&BARBARA $358 $1,135 $1,492.51 79873410285 JOHNSON, RANDOLPH=&SUSAN $358 $1,135 $1,492.51 79873410308 BRYDGES, BARBARA A $358 $1,135 $1,492.51 79873410324 WOLKIN, JAMES A=&CHERYL L $358 $1,135 $1,492.51 79873410340 TEDESCO, THOMAS $358 $1,135 $1,492.51 79873410366 KEPPLER, STEPHEN=&PATRICIA $358 $1,135 $1,492.51 79873410382 KURTAS, STANLEY=&LESLIE G $358 $1,135 $1,492.51 79873410405 DANSKIN, JEFFREY D $358 $1,135 $1,492.51 79873410421 C E&K G WALDRON REVOC TRUST $358 $1,135 $1,492.51 79873410447 SCHNEIDER, GLENN G $358 $1,135 $1,492.51 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 1611A1 79873410463 BRENNAN, PETER E=&CHERYL A $358 $1,135 $1,492.51 79873410489 ZARCONE,THOMAS=&PATRICIA $358 $1,135 $1,492.51 79873410502 CORDOVI, MARK $358 $1,135 $1,492.51 79873410528 TOR HOLDINGS LLC $358 $1,135 $1,492.51 79873410544 GARCIA, FIDEL J $358 $1,135 $1,492.51 79873410560 GUSTAVSON, ROGER B=&JOYCE M $358 $1,135 $1,492.51 79873410586 WILLIAMS,ANDREA=&ROBERT $358 $1,135 $1,492.51 79873410609 CASSA, GREGORY=&CHARLOTTE $358 $1,135 $1,492.51 79873410625 TOMC, JOHN E=&ALANA H $358 $1,135 $1,492.51 79873410641 TUTINO FAMILY TRUST $358 $1,135 $1,492.51 79873410667 POLANIN,ANDREW A=&NANCY J $358 $1,135 $1,492.51 79873410683 D S&P S REVOCABLE TRUST $358 $1,135 $1,492.51 79873410706 DOLIVO, JAMES=&JOSEPHINE $358 $1,135 $1,492.51 79873410722 CHERESHNEVSKY, STEPHEN $358 $1,135 $1,492.51 79873410748 HURLBURT, KENT=&COLLEEN JANE $358 $1,135 $1,492.51 79873410764 PEPE, FRANK=&TERESA $358 $1,135 $1,492.51 79873410780 JONAS TR, JOEL G $358 $1,135 $1,492.51 79873410803 WELLINGTON,JAMES W=&SALLY L $358 $1,135 $1,492.51 79873410829 CROSSMAN, RONALD D=&SHARON A $358 $1,135 $1,492.51 79873410845 JUNG,WILLIAM R=&BARBARA J $358 $1,135 $1,492.51 79873410861 CROCUS, GARY E=&WENDY E $358 $1,135 $1,492.51 79873410887 NAPLES JR,ANTHONY=&TAMMYA $358 $1,135 $1,492.51 79873410900 FLAGEOLE, RICHARD $358 $1,135 $1,492.51 79873410926 FLORO,ARTHUR M $358 $1,135 $1,492.51 79873410942 GUBANIC, MICHAEL=&DEBRA $358 $1,135 $1,492.51 79873410968 WESTHOFF, ROBERT E $358 $1,135 $1,492.51 79873411022 RICH, JANE A $358 $1,135 $1,492.51 79873411048 DEACON, BRUCE LYMAN $358 $1,135 $1,492.51 79873411064 FOUTS FAMILY REV TRUST $358 $1,135 $1,492.51 79873411080 WARREN R TUCKY&ANNAMARIE $358 $1,135 $1,492.51 79873411103 FORGET TR,ALAIN=& FRANCE $358 $1,135 $1,492.51 79873411129 RUFFO, CAROL C $358 $1,135 $1,492.51 79873411145 EHST FAMILY TRUST OF 2000 $358 $1,135 $1,492.51 79873411161 WARREN, RALPH=&ANNE $358 $1,135 $1,492.51 79873411187 DINNOCENZO, ROBERT $358 $1,135 $1,492.51 79873411200 RICHARD F RUHL TRUST $358 $1,135 $1,492.51 79873411226 BOOTH, PETER A=&KAREN A $358 $1,135 $1,492.51 79873411242 PIETROSANTO, JEFFREY D $358 $1,135 $1,492.51 79873411268 RYAN REVOCABLE FAMILY TRUST $358 $1,135 $1,492.51 79873411284 ELMORE,THOMAS R=&LYNDA D $358 $1,135 $1,492.51 79873411307 BOUSE, RICK WAYNE=& BRENDAANN $358 $1,135 $1,492.51 79873411323 GAGLIA, LUIGI=&CATHERINE A $358 $1,135 $1,492.51 79873411349 KOVES TR,WILLIAM J $358 $1,135 $1,492.51 79873411365 SEIDEWAND, ROBERTJ $358 $1,135 $1,492.51 79873411381 DAY, STEPHEN J=& PATRICIA R $358 $1,135 $1,492.51 79873411404 MILLER, DOUGLAS W=& PATRICIA A $358 $1,135 $1,492.51 79873411420 M L HEFNER&S L HEFNER TRUST $358 $1,135 $1,492.51 79873411446 OBRIEN, MAUREEN R $358 $1,135 $1,492.51 79873411462 JOHNSON FAMILY REV TRUST $358 $1,135 $1,492.51 79873411488 JAMES&SUSAN RHEUDE REV TRUST $358 $1,135 $1,492.51 79873411501 SPROAT,JEFFREY W $358 $1,135 $1,492.51 79873411527 BARRY W LOCK REV LIV TRUST $358 $1,135 $1,492.51 79873411543 CHAMPINE, DENNIS=&MARTHA $358 $1,135 $1,492.51 79873411569 JOSEPH WAH MAN TO LIV TRUST $358 $1,135 $1,492.51 79873411585 POTENZA, ROBERT J=&PATRICIA A $358 $1,135 $1,492.51 79873411608 FOULKES III, ROBERT $358 $1,135 $1,492.51 79873411624 PETERS,THOMAS WAYNE $358 $1,135 $1,492.51 79873411640 OVSEC, RALPH=&LINDA M $358 $1,135 $1,492.51 79873411666 KELLY, FRANK=&BERNICE $358 $1,135 $1,492.51 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 16- 11A1 79873411682 DEANGELO, SUSAN S $358 $1,135 $1,492.51 79873411705 RIPATRAZONE, LOUIS M=&CAROL A $358 $1,135 $1,492.51 79873411721 TERRY R ANDERSON&LINDA R $358 $1,135 $1,492.51 79873411747 CROSSMAN, DONALD E=&KAREN E $358 $1,135 $1,492.51 79873411763 MARINELLI, JOHN A=&CHARLENE A $358 $1,135 $1,492.51 79873411789 RICE,WILLIAM F $358 $1,135 $1,492.51 79873411802 MELOCHE, MICHAEL=&BRENDA $358 $1,135 $1,492.51 79873411828 BARKETT JR, ROBERT E $358 $1,135 $1,492.51 79873411844 POLI, ROBERT M=&MARY LOU $358 $1,135 $1,492.51 79873411860 CAIANI, GARY=&ANDREA $358 $1,135 $1,492.51 79873411886 A S DENORCHIA JR REV TRUST $358 $1,135 $1,492.51 79873411909 DEFRANCESCO, FRANK=& LINDA $358 $1,135 $1,492.51 79873411925 CORNWELL, GRANT H $358 $1,135 $1,492.51 79873411941 DUPUY, JEAN C $358 $1,135 $1,492.51 79873411967 MALFEO, GERARDO=& DEBORAH A $358 $1,135 $1,492.51 79873420026 POULIN, PIERRE $358 $1,135 $1,492.51 79873420042 BADENHUIZEN, PETER J $358 $1,135 $1,492.51 79873420068 RICCI,VINCENT=&ANGELA $358 $1,135 $1,492.51 79873420084 STILLITANO, DAVID $358 $1,135 $1,492.51 79873420107 DAVIS, MICHAEL D=&LEEANN $358 $1,135 $1,492.51 79873420123 DARDENNE, MARY E $358 $1,135 $1,492.51 79873420149 CORRADINO, DOLPH=&DESIREE $358 $1,135 $1,492.51 79873420165 ROONEY, FARRELL SEAN=&JANINE $358 $1,135 $1,492.51 79873420181 SCHOENHARDT, JOHN F=&BRENDA $358 $1,135 $1,492.51 79873420204 VANKESSEL, PETER D=&WENDY M $358 $1,135 $1,492.51 79873420220 RAKOS, KURTIS P=&MARY M $358 $1,135 $1,492.51 79873420246 CAVANAH, JOHN M $358 $1,135 $1,492.51 79873420262 DAVID L GRANZOW REV TRUST $358 $1,135 $1,492.51 79873420288 FEMINELLA, MICHAEL=&JANE F $358 $1,135 $1,492.51 79873420301 STEPHEN D GALLUP REV TRST 1992 $358 $1,135 $1,492.51 79873420327 BURKHART, ROBERTA=&ROBIN A $358 $1,135 $1,492.51 79873420343 STARK, KEMPY C=& NANCY D $358 $1,135 $1,492.51 79873420369 GOLDSTEIN, STEPHAN H=& DONNA J $358 $1,135 $1,492.51 79873420385 DEMETS, JAMES=&PATRICIA $358 $1,135 $1,492.51 79873420408 MARRERO, LOU=&KELLY RICE $358 $1,135 $1,492.51 79873420424 TAIT, GERARD W=&MARYALICE $358 $1,135 $1,492.51 79873420440 VAN SANTEN,ARTHUR C=& DONNA M $358 $1,135 $1,492.51 79873420466 MCISAAC, RICHARD $358 $1,135 $1,492.51 79873420482 LAW,WAYNE=& KAREN $358 $1,135 $1,492.51 79873420628 WIETZES,ALBERT J=&ANNE L $358 $1,135 $1,492.51 79873420644 CHIU TR, MAN KIT MICHAEL $358 $1,135 $1,492.51 79873420660 DIEMANUELE,ANTONIO $358 $1,135 $1,492.51 79873420686 LAFONTAINE, CHANTAL $358 $1,135 $1,492.51 79873420709 BURNHEIMER, ROBERTE $358 $1,135 $1,492.51 79873420725 SUZANNE G SIMONETT TRUST $358 $1,135 $1,492.51 79873420741 WALTERS, GARYJ $358 $1,135 $1,492.51 79873420767 HUSSEY, JON K W $358 $1,135 $1,492.51 79873420783 R N MILLER III &M J MILLER $358 $1,135 $1,492.51 79873420806 BTK GROUP LLC $358 $1,135 $1,492.51 79873420822 A W&E M WILSON REALTY TRUST $358 $1,135 $1,492.51 79873420848 DESBIENS, GAETAN $358 $1,135 $1,492.51 79873420864 CARTWRIGHT, STEVEN G $358 $1,135 $1,492.51 79873420880 CHERKAS, PAVEL $358 $1,135 $1,492.51 79873420903 BALOGA, MICHAEL CHARLES $358 $1,135 $1,492.51 79873420929 STUMM REVOC TRUST $358 $1,135 $1,492.51 79873420945 HOFFMAN, JEFFREY B=&SHANNON $358 $1,135 $1,492.51 79873420961 CJ AHM HOLDINGS LLC $358 $1,135 $1,492.51 79873420987 MANGANIELLO, CHARLES M=&LYNNE $358 $1,135 $1,492.51 79873421009 MARKS FAMILY TRUST $358 $1,135 $1,492.51 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 16- 11A1 79873421025 REDDY,TIMOTHY=&KIMBERLY $358 $1,135 $1,492.51 79873421041 MORRA, MARY=&LORENZO $358 $1,135 $1,492.51 79873421067 PETERSON, JOHN H=&LOUISA M $358 $1,135 $1,492.51 79873421083 MODELL, LOUIS M $358 $1,135 $1,492.51 79873421106 HATHAWAY, JAMES D $358 $1,135 $1,492.51 79873421122 AUFIERO FAMILY TRUST $358 $1,135 $1,492.51 79873421148 DOBROV, KENNETH=&CHERYL V $358 $1,135 $1,492.51 79873421164 BRUCE&JANE HOFFMAN REV TRUST $358 $1,135 $1,492.51 79873421180 MYERS, MICHAEL K=&SHELLY L $358 $1,135 $1,492.51 79873421203 SIESTA BAY DR-HERITAGE BAY LLC $358 $1,135 $1,492.51 79873421229 MCMURRAY, RICHARD L $358 $1,135 $1,492.51 79873421245 KOHLER, DONNA M $358 $1,135 $1,492.51 79873421261 ZELLMER LIVING TRUST $358 $1,135 $1,492.51 79873421287 ALDINGER, ROBERT C=&SYLVIA E $358 $1,135 $1,492.51 79873421300 RITCHIE, RAYMOND GLENN $358 $1,135 $1,492.51 79873421326 GUNNELL JR,THOMAS E=&JILL D $358 $1,135 $1,492.51 79873421342 MESSIER, MELISSA $358 $1,135 $1,492.51 79873421368 HISCOCK, RUSSELL $358 $1,135 $1,492.51 79873421384 SILVA FAMILY TRUST $358 $1,135 $1,492.51 79873421407 D&V A HOLDING INC $358 $1,135 $1,492.51 79873421423 BOOTH, JAMES GRANT $358 $1,135 $1,492.51 79873421449 LAFRENIERE, LARRY PAUL $358 $1,135 $1,492.51 79873421465 GRAY,ALAN D=&MARIA I $358 $1,135 $1,492.51 79873421481 ARCHAMBAULT, LOUIS $358 $1,135 $1,492.51 79873421504 GARBUTT, DOUGLAS O=&STARR M $358 $1,135 $1,492.51 79873421520 QUARANTA, CAROLYN M $358 $1,135 $1,492.51 79873421546 NICCOLAI, GEORGE=&GAIL $358 $1,135 $1,492.51 79873421562 NESVADBA, MICHAL $358 $1,135 $1,492.51 79873421588 BELANGER LIVING TRUST $358 $1,135 $1,492.51 79873421601 SIMPADIAN,ARY J=&JENNIFER A $358 $1,135 $1,492.51 79873421627 NICELY,GALE P=&SYLVIA LIPKA $358 $1,135 $1,492.51 79873421643 NADEN,ROBERT D $358 $1,135 $1,492.51 79873421669 WALSH,THOMAS R=&CARLA A $358 $1,135 $1,492.51 79873421685 HARBAK,GERALD L=&SUSAN E $358 $1,135 $1,492.51 79873421708 BROWN,JEFFREY B=&DEBORAH A $358 $1,135 $1,492.51 79873421724 BRUNMEIER,PAMELA D=&ALLAN L $358 $1,135 $1,492.51 79873421740 MELILLO,JOSEPH=&ANNETTE D $358 $1,135 $1,492.51 79873421766 DUSKI,MARK W=&DEBORAH C $358 $1,135 $1,492.51 79873421782 ODONOHUE,SUSANNE SALZER $358 $1,135 $1,492.51 79873421805 WESTCOTT,JAMES H=&DEBORAH J $358 $1,135 $1,492.51 79873428002 MELLOTT,TOMMY R $358 $1,135 $1,492.51 79873428028 KOCJAN,ANDREW J $358 $1,135 $1,492.51 79873428044 COURAGE,OLIVIER J $358 $1,135 $1,492.51 79873428060 WARRIAN,STEPHEN=&RHONDA $358 $1,135 $1,492.51 79873428086 MENDOLIA,VITO F=&JOANNE $358 $1,135 $1,492.51 79873428109 DEMEDIO,DAVID M=&JENNIFER W $358 $1,135 $1,492.51 79873428125 NORMAN,RICHARD D=&MARGARET M $358 $1,135 $1,492.51 79873428141 JOAQUIM JR,WILLIAM $358 $1,135 $1,492.51 79873428167 SIWINSKI,JOSEPH=&CAROL $358 $1,135 $1,492.51 79873428183 STURGES,MARK S=&SHARON E $358 $1,135 $1,492.51 79873428206 PIVIROTTO,DIANE M $358 $1,135 $1,492.51 79873428222 MCCOMBS,CAROL E $358 $1,135 $1,492.51 79873428248 GIULIANO,JOHN S=&LINDA L $358 $1,135 $1,492.51 79873428264 RANDAZZO, KENNETH $358 $1,135 $1,492.51 79873428280 TAMBURRO, MARK E $358 $1,135 $1,492.51 79873428303 HEBDEN, ROBERT E $358 $1,135 $1,492.51 79873428329 MICHEL ANDERSON LIV TRUST $358 $1,135 $1,492.51 79873428345 LEWKOWSKI, REGINALD DENNIS $358 $1,135 $1,492.51 79873428361 GOULD,JOHN J=&MAUREEN J $358 $1,135 $1,492.51 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 1 61 1A1 79873428387 CONSTANCE P RAINONE TRUST $358 $1,135 $1,492.51 79873428400 JEROME D PIERCE TRUST $358 $1,135 $1,492.51 79873428426 OCONNOR,JOHN=&NICOLE $358 $1,135 $1,492.51 79873428442 MCCORKLE,JOSEPH R=&DAWN L $358 $1,135 $1,492.51 79873428468 ROBIN&DENISE HESS TRUST $358 $1,135 $1,492.51 79873428484 BALLARD,RICKY R $358 $1,135 $1,492.51 79873428507 MOONEY,THOMAS T $358 $1,135 $1,492.51 79873428523 LYNCH,JOHN ROBERT $358 $1,135 $1,492.51 79873428549 SMITH,JOHN F=&JUDY A $358 $1,135 $1,492.51 79873428565 W MICHAEL&MARY PAT RIORDAN $358 $1,135 $1,492.51 79873428581 BISKEY,GERALD L $358 $1,135 $1,492.51 79873428604 RAE ET AL, ROBERT STEVEN $358 $1,135 $1,492.51 79873428620 NITSOPOULOS,JOHN $358 $1,135 $1,492.51 79873428646 JANIEC,STEPHEN B=&DIANE D $358 $1,135 $1,492.51 79873428662 COURCHESNE ET AL,YVAN $358 $1,135 $1,492.51 79873428688 CONRAD,GREGORY R=&MARY ANN $358 $1,135 $1,492.51 79873428701 JAUCH,PETER K=&ELIZABETH $358 $1,135 $1,492.51 79873428727 G L&D K HAPKA REV LIV TRUST $358 $1,135 $1,492.51 79873428743 BOOTH,JOHN D=&MARGARETJ $358 $1,135 $1,492.51 79873428769 OLIVIER, BRIAN L $358 $1,135 $1,492.51 79873428785 LAVELLE,FRANCIS T $358 $1,135 $1,492.51 79873428808 MURRAY,ROSS $358 $1,135 $1,492.51 79873428824 PHYLLIS K PIERSON TRUST $358 $1,135 $1,492.51 79873428840 CRAIG P AHLQUIST REV TRUST $358 $1,135 $1,492.51 79873428866 FASCIANA LLP $358 $1,135 $1,492.51 79873428882 TWOMEY,SEAN C $358 $1,135 $1,492.51 79873428905 HOLCOMB, KENTLAND D $358 $1,135 $1,492.51 79873428921 FOREMAN,ROBERT E $358 $1,135 $1,492.51 79873428947 GABEL,ROBERT J $358 $1,135 $1,492.51 Total $447,363 $1,689,157 $2,136,519.00 Confirmed no confidential parcels within data file provided by PA on 6/1/2020 16- 11A1 Agenda Page 32 * // Lake &Wetland Q ti. j MANAGEMENT HERITAGE BAY CDD LAKES INSPECTION REPORT July 24, 2020 Mr. Justin Faircioth Heritage Bay Community Development District c/o Infra mark 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, July 24th: Lake 1 - No issues noted. Lake 2 - No issues noted. Lake 3 - Spatterdock present, recently treated, will keep an eye on it. Lake 4 - Emerging chara observed, advised tech -• Lake 5 - Healthy spike rush growing, no issues noted. Lake 6 - No issues noted. Healthy littorals. Lake 7 - Minimal algae along littorals, healthy spike rush. Lake 8 - No issues noted, healthy spike rush. 1611A1 Agenda Page 33 Lake 9 - Minimal pondweed/weeds on shelf. Lake 10 - No issues noted. Golf cart tracks on spike rush patch again. f „z. _a:`f .,. • r..f M S,<Y Lake 11 - Minimal algae along littorals. Lake 12 - Minimal algae along littorals. Lake 13 - No issues noted, healthy spike rush. Lake 14 - Improved. Minimal algae/some pondweed. 16- I1A1 Agenda Page 34 Lake 15 - Dead pondweed/algae along littorals. Minimal weeds. Lake 16 - Dead pondweed still present, will advise tech. Lake 17 -No issues noted. Lots of carp noted, healthy spike rush. Lake 18 - Minimal algae along littorals. Lake 19 - New plantings doing good. Dead pondweed noted, recently treated. Lake 20 - Spike rush patch at north cove established. Pondweed noted at cove at south end. 1 1411111111111M 11141111141.6101111 yq si4 Lake 21 - No issues. Healthy littorals. Lake 22 - No issues noted. Lake 23 - No issues noted. New plantings doing good. Lake 24 - Algae noted. We can't treat it because of the recent plantings. Will keep an eye on it. 16I1A1 Agenda Page 35 Lake 25 - No issues noted, healthy littorals. TO, lick 411116 ark* yt '* y ' ,K Z' !4, j {rk 'ff 6 7 ' ' t s Lake 26 - No issues noted. Lake 27 - Clean, no issues Lake 28 - Weeds noted, will advise tech. ,` , '. • ' ?• : a' ` a t i 1 y a, r * > 't '8' Lake 29 - Weeds noted, will advise tech. 1 61 1A1 Agenda Page 36 Lake 30A/ 30B - Some pondweed under bridge, recent truxor cutting helped. Some pondweed at boat launch. Canal on 30B has some weeds on rip rap 'Atalliallell r S �, h% "5Y1 ie { Y •,.,F v. iiit Conclusions: Overall the community looks good, water levels keep rising, and some pondweed is now not visible because of this (Lake 19). Some algae is expected in the lakes where we did the plantings recently. The canal by lake 30B is not too bad, we will address it with both the ground crew and the boat when we go in for treatments in August. 1611A1 vLake &Wetland ' , MANAGEMENT HERITAGE BAY CDD LAKES INSPECTION REPORT August 21, 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, August 21th: Lake 1 - Weeds still present, mininal algae along littorals t tit t.0 e ._ . ‘:._ u 4� Y Lake 2 - Algae along littorals Lake 3 - Spatterdock patch present, will treat next boat visit Lake 4 - Minimal algae along littorals. We'll add plants per signed agreement when water level goes down Lake 5 - healthy spike, add pickerelweed Lake 6 - minimal algae along littorals Lake 7 - minimal weeds, strong littorals 1611A1 Lake 8 - Some algae along littorals Lake 9 - No issues Lake 10 - Algae at north cove and along littorals Lake 11 - minimal algae along littorals, eel grass spotted Lake 12 - Minimal algae along littorals. Lake 13 - no issues, healthy spike Lake 14 - improvement, some algae. • • • rr� i Lake 15 - minimal algae along littorals Lake 16 - Dead pondweed still present, will advise tech. Lake 17 - minimal algae along littorals 1b- 11A1 Lake 18 - no issues, littorals growing k rep, m, Lake 19 - plantings doing good, no issues Lake 20 - some weeds on south bank, pondweed spotted Af. "C oiftfr M ..4 ,. 7: .,s f•�. , }.' .� % =s fTilc' Vim Lake 21 - no issues, healthy littorals, treated weeds Lake 22 - No issues noted. Lake 23 - No issues noted. 1611A1 Lake 24 - some algae along littorals, better than last inspection 1„. Lake 25 - No issues noted, healthy littorals. Lake 26 - minimal algae/tg along littorals, plantings arising 161 lA1 Lake 27 - mininal algae along littorals, Lake 28 - Minimal algae along littorals Lake 29 - Minimal algae along littorals Lake 30A/ 30B - Some pondweed under bridge. Will treat next boat visit and will fix fallen bouy. Weeds on condo side on 30B, ground crews knows to spray it next time they are on site. Alligator flag spotted. ...'q AEI f 3 '• , • I' 4,4 xW*. p ij 1 Conclusions: Overall the community looks good, algae is happening more often as we approach the peak of summer. Both the water tech and the ground crew have been advised of what areas to tackle during their next visit. As mentioned in an email, we will re plant the plants that didn't make it on lake 4 and we will complete what wasn't finished on lake 13. 1611A1 Agenda Page 37 Lake Management-Wetland&Preserve Maintenance *Lake & Wet 1 a n d Erosion Restoration-Mosquito&Midge Larvae Control Algae&Aquatic Weed Control -Native Planting 1. ) MANAGEMENT Water Testing&Analysis-Fountains&Aerators SERVICE& INSPECTION REPORT Customer: 14f C.— V`�T P Account #: Date:_o -6i��_>?_. Technician: Territory: ,t/�,r( \ Weather Conditions: AKE MANAGEMENT ❑ ALSAE CONTROL Lake(s)#: RA55ES&EMERGENTS Lake(s)#: 4-I\ 14 k Q.s ❑ SUB RSED AQUATICS Lake(s)#: ❑ F ATING PLANTS Lake(s)#: NSPECTION Lake(s)#: 4_t k (❑ DEBRIS Lake(s)#: Water Test Results(Combined Average) Temperature °F ❑HIGH ❑AVERAGE 0 LOW Dissolved Oxygen ppm ❑HIGH 0 AVERAGE 0 LOW pH reading 0 ACID 0 NEUTRAL 0 BASE Water Clarity ❑GOOD 0 FAIR 0 POOR Water Level 0 HIGH 0 AVERAGE 0 LOW LITTO L SHELF ELV S#: �2 O ELINE GRASSES&EMERGENTS CIDE TREATMENT ❑ DEBRIS REMOVAL L' r ATING PLANTS [ NUAL REMOVAL INVASIVE/EXOTIC SPECIES t�f NSPECTION 0 UPLAND/WETLAND PRESERVE PRESERVE(S) #: ❑INVASIVE/EXOTIC SPECIES 0 HERBICIDE TREATMENT 0 DEBRIS REMOVAL ❑GRASSES ❑MANUAL REMOVAL 0 VINES ❑INSPECTION ©MOSQUITO/MIDGE LARVAE CONTROL LAKE(S)#: ❑INSECTICIDE TREATMENT r El INSPECTION Comments: j 4 .-- c'! 6kc�J f'-�,._,_.) tar->c_AL__, e 4 SS rerun r v„L, FISH&WILDLIFE OBSERVA S FISH: O Bass O am O Catfis O Grass carp O Tilapia O Mosquitofish 0 Shad BIRDS: O R or Du O W Stork O Shorebird O W ng bird ()Songbird O Vulture REPTILES: Iligator Hake urtle °Tortoise zard °AMPHIBIANS OI INVASIVE/EXOTIC PLANTS NOTED °Brazilian pepper OMelaleuca OP ywort OBischofia 0Earleaf Acacia 0Austr ' pine 05hoebutton °Sedge °Climbing Fern °Air potato orpedograss OAzolIa OSalvinia 0 y rose myrtle°Java plum °Floating Hearts °Lantana OHydrilla OHygrophilia OWater Lettuce °Water hyacinth attail °Primrose OAlligatorweed NATIVE LANTS NOTED OCy s O Wax Myrtle OFL Pine OR aple O Wate ' OMangr °Pond Apple O o coplum 0 Bulrush °Blue flag iris trangler fig OA whead OPic elweed OThalia alms Golden Canna°Spikerush °Buttonbush 0 Eelgrass ordgrass ahatcheegrass OSpatterdock Ferns e ...., °Baby tears 0 Naiad OChara 0 Duckweed Bladderwort OPondweed 0 Slender spikerush 0 Bacopa Other species noted/comments: www.lakeandwetland.com Rev 07/23/14 Form it 398D 1611N1 Agenda Page 38 Lake Management-Wetland&Preserve Maintenance Lake & Wet 1 a n d Erosion Restoration-Mosquito&Midge Larvae Control Algae&Aquatic Weed Control -Native Planting 4t,,, MANAGEMENT Water Testing&Analysis-Fountains&Aerators ,t SERVICE& INSPECTION REPORT 'Customer: /� � Soyy Account#: 1 Z s Date: O06920 Technician: vet. q/2di Territory: /✓,9J -J Weather Conditions: crvdcm y (LAKE MANAGEMENT ❑ LGAE CONTROL Lake(s)#: BASSES&EMERGENTS Lake(s)#: / 2 101/4 304 �i0-S &BMERSEDAQUATICSLakes)#: /tom � } c , iii ATING PLANTS Lake(s)#: ,G' 3,,PECTION Lake(s)#: 9-Gt 4-911r/ ❑ DEBRIS Lake(s)#: Water Test Results(Combined Average) Temperature °F ❑HIGH 0 AVERAGE ❑ LOW Dissolved Oxygen ppm 0 HIGH 0 AVERAGE 0 LOW pH reading 0 ACID 0 NEUTRAL 0 BASE Water Clarity 0 GOOD 0 FAIR 0 POOR Water Level 0 HIGH 0 AVERAGE 0 LOW U LITTORAL SHELF SHELVES#: ❑ SHORELINE GRASSES&EMERGENTS ❑HERBICIDE TREATMENT 0 DEBRIS REMOVAL ❑ FLOATING PLANTS 0 MANUAL REMOVAL ❑ INVASIVE/EXOTIC SPECIES El INSPECTION a UPLAND/WETLAND PRESERVE PRESERVE(S)#: ❑INVASIVE/EXOTIC SPECIES 0 HERBICIDE TREATMENT ❑ DEBRIS REMOVAL ❑GRASSES 0 MANUAL REMOVAL ❑VINES ❑INSPECTION 0 MOSQUITO/MIDGE LARVAE CONTROL LAKE(S)#: 0 INSECTICIDE TREATMENT 0 INSPECTION Comments: X,V f T i/7M T°2 MO!'' °i 3/097a Drxn_ 6, sirl pceins uoiAio 7- — id" AA/) fat— 6 ,?r /2eLe FISH&WILDLIFE OBSERVATIONS FISH: 0 Bass °Bream 0 Catfish 0 Grass carp 0 Tilapia 0 Mosquitofish 0 Shad BIRDS: 0 Raptor ODuck 0 Wood Stork 0 Shorebird 0 Wading bird 0 Songbird 0 Vulture REPTILES: 0 Alligator OSnake 0 Turtle 0 Tortoise 0 Lizard 0 AMPHIBIANS 0 INSECTS INVASIVE/EXOTIC PLANTS NOTED °Brazilian pepper OMelaleuca OPennywort OBischofia OEarleaf Acacia ()Australian pine OShoebutton °Sedge °Climbing Fern ()Air potato OTorpedograss OAzolla OSalvinia °Downy rose myrtle OJavaplum °Floating Hearts °Lantana OHydrilla OHygrophilia OWater Lettuce °Water hyacinth°Cattail OPrimrose 0Alligatorweed NATIVE PLANTS NOTED °Cypress O Wax Myrtle OFL Pine °Red Maple O Waterlily °Mangrove °Pond Apple °Oak OCocoplum 0 Bulrush OBIue flag iris O Strangler fig 0 Arrowhead OPickerelweed ()Thalia 0 Palms OGolden CannaO Spikerush OButtonbush 0 Eelgrass 0 Cordgrass OFakahatcheegrass OSpatterdock 0 Ferns O Baby tears 0 Naiad OChara °Duckweed 0 Bladderwort 0 Pondweed °Slender spikerushO Bacopa Other species noted/comments: www.lakeandwetland.cam Rev 07/23/14 FormH398D 1611A1 Agenda Page 41 AUDITOR SELECTION EVALUATION CRITERIA 1. Ability of Personnel. (20 Points) (E.g., geographic locations of the firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing workload;proposed staffing levels, etc.) 2. Proposer's Experience. (20 Points) (E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other Community Development Districts in other contracts; character, integrity, reputation, of respondent, etc.) 3. Understanding of Scope of Work. (20 Points) Extent to which the proposal demonstrates an understanding of the District's needs for the services requested. 4. Ability to Furnish the Required Services. (20 Points) Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required (E.g., the existence of any natural disaster plan for business operations). 5 Price. (20 Points) Points will be awarded based upon the price bid for the rendering of the services and reasonableness of the price to the services. 1611A1 Agenda Page 43 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS District Auditing Services for Fiscal Year 2020 Collier County,Florida INSTRUCTIONS TO PROPOSERS SECTION 1. DUE DATE. Sealed proposals must be received no later than a.m. on , at the Offices of Inframark Infrastructure Management Services, Attention: Justin Faircloth, 15275 Collier Blvd. #201-346, Naples, FL 34119. Proposals will be publicly opened at that time. SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws,ordinances and regulations. SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District. SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL. Proposers shall be disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers,the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract,or for failure to demonstrate proper licensure and business organization. SECTION 5. SUBMISSION OF PROPOSAL. Submit seven (7) copies of the Proposal Documents and an electronic version, and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title "Auditing Services—Heritage Bay Community Development District"on the face of it. SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety(90)days. SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the Evaluation Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these instructions (the "Proposal Documents"). SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith. 1 161IA1 Agenda Page 44 SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District. SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a Contract (Engagement Letter)with the District. SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District's limited waiver of liability contained in Section 768.28, Florida Statutes, or any other statute or law. SECTION 12. MISCELLANEOUS. All proposals shall include the following information in addition to any other requirements of the proposal documents. A. List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience. B. Describe proposed staffing levels, including resumes with applicable certifications. C. Three references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. D. The lump sum cost of the provision of the services under the proposal. E. Must perform the audit fieldwork at the office where the District records are maintained. SECTION 13. PROTESTS. Any protest regarding the Proposal Documents, must be filed in writing, at the Offices of the District Manager, within seventy-two (72) hours after the receipt of the proposed contract documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to the Proposal Documents. SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents. 2 1611A1 Agenda Page 54 HERITAGE BAY Community Development District Financial Report July 31, 2020 (Unaudited) Prepared by INFRAMARK 1611A1 HERITAGE BAY Agenda Page 55 Community Development District Table of Contents FINANCIAL STATEMENTS Pages Balance Sheet-All Funds 1 Statement of Revenues, Expenditures and Changes in Fund Balance General Fund 2-3 Debt Service Fund 4 Construction Fund 5 SUPPORTING SCHEDULES Trend Report 6-7 Non-Ad Valorem Special Assessments 8 Cash and Investment Report 9 Construction Report Schedule 10 Requisitions List 11 Bank Reconciliation 12 Check Register 13-27 1611A1 Agenda Page 56 HERITAGE BAY Community Development District Financial Statements (Unaudited) July 31, 2020 1611A1 HERITAGE BAY Agenda Page 57 Community Development District Governmental Funds Balance Sheet July 31, 2020 SERIES 2018 DEBT GENERAL SERVICE ACCOUNT DESCRIPTION FUND FUND TOTAL ASSETS Cash-Checking Account $ 459,718 $ - $ 459,718 Due From Other Funds - 196,859 196,859 Investments: Money Market Account 351,923 - 351,923 Reserve Fund - 390,669 390,669 Revenue Fund - 300,747 300,747 Prepaid Items 6,235 - 6,235 TOTAL ASSETS $ 817,876 $ 888,275 $ 1,706,151 LIABILITIES Accounts Payable $ 13,550 $ - $ 13,550 Due To Other Funds 196,859 - 196,859 TOTAL LIABILITIES 210,409 - 210,409 FUND BALANCES Nonspendable: Prepaid Items 6,235 - 6,235 Restricted for: Debt Service - 888,275 888,275 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: 358,435 - 358,435 TOTAL FUND BALANCES $ 607,467 $ 888,275 $ 1,495,742 TOTAL LIABILITIES&FUND BALANCES $ 817,876 $ 888,275 $ 1,706,151 Page 1 1611A1. HERITAGE BAY Agenda Page 58 Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending July 31, 2020 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest-Investments $ 2,000 $ 1,667 $ 3,509 $ 1,842 Hurricane Irma FEMA Refund - - 3,787 3,787 Interest-Tax Collector - - 1,166 1,166 Special Assmnts-Tax Collector 355,190 355,190 355,081 (109) Specials Assmnts-Lakes 30A&30B 60,923 60,923 60,903 (20) Special Assmnts-Reserves 31,250 31,250 31,240 (10) Special Assmnts-Discounts (17,895) (17,895) (16,269) 1,626 Other Miscellaneous Revenues - - 33,093 33,093 TOTAL REVENUES 431,468 431,135 472,510 41,375 EXPENDITURES Administration P/R-Board of Supervisors 9,000 7,500 4,600 2,900 FICA Taxes 689 574 352 222 ProfServ-Arbitrage Rebate 600 600 - 600 ProfServ-Dissemination Agent 1,500 - 1,250 (1,250) ProfServ-Engineering 14,000 11,667 3,268 8,399 ProfServ-Legal Services 13,000 10,833 23,019 (12,186) ProfServ-Mgmt Consulting Sery 46,270 38,558 43,090 (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 6,059 (902) ProfServ-Web Site Maintenance 1,100 917 917 - Auditing Services 5,900 5,900 5,900 - Postage and Freight 2,500 2,083 445 1,638 Insurance-General Liability 9,389 9,389 7,749 1,640 Printing and Binding 1,379 1,149 15 1,134 Legal Advertising 3,000 2,500 1,211 1,289 Misc-Bank Charges 100 100 - 100 Misc-Assessmnt Collection Cost 8,947 8,947 8,484 463 Misc-Web Hosting 6,773 5,644 3,120 2,524 Office Supplies 100 - - - Annual District Filing Fee 175 175 175 - Total Administration 142,889 118,293 117,980 313 Page 2 1611A1 HERITAGE BAY Agenda Page 59 Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending July 31,2020 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) Field ProfServ-Field Management 12,830 10,692 15,223 (4,531) R&M-Contingency 84 70 - 70 Total Field 12,914 10,762 15,223 (4,461) Lakes and Ponds Contracts-Lake and Wetland 71,200 59,333 56,000 3,333 Contracts-Water Analysis 9,861 8,218 - 8,218 Contracts-Water Quality 27,700 23,083 27,700 (4,617) Contracts-Lakes 30A&30B 24,000 20,000 20,000 - Contract-Sediment Testing 6,675 6,675 - 6,675 R&M-Aquascaping 8,500 7,083 4,703 2,380 R&M-Stormwater System 4,000 3,333 - 3,333 R&M-Lake Erosion 71,024 59,187 132,475 (73,288) R&M-Contingency 3,000 2,500 3,000 (500) Reserve-Lakes 31,250 31,250 - 31,250 Reserve-Stormwater System 18,455 18,455 - 18,455 Total Lakes and Ponds 275,665 239,117 243,878 (4,761) TOTAL EXPENDITURES 431,468 368,172 377,081 (8,909) Excess(deficiency)of revenues Over(under)expenditures - 62,963 95,429 32,466 OTHER FINANCING SOURCES(USES) Interfund Transfer-In - - 4,465 4,465 TOTAL FINANCING SOURCES(USES) - - 4,465 4,465 Net change in fund balance $ - $ 62,963 $ 99,894 $ 36,931 FUND BALANCE,BEGINNING(OCT 1,2019) 507,573 507,573 507,573 FUND BALANCE,ENDING $ 507,573 $ 570,536 $ 607,467 Page 3 16I1N1 HERITAGE BAY Agenda Page 60 Community Development District Series 2018 Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending July 31, 2020 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest-Investments $ - $ - $ 6,605 $ 6,605 Special Assmnts-Tax Collector 1,689,155 1,689,155 1,688,637 (518) Special Assmnts-Discounts (67,566) (67,566) (61,429) 6,137 TOTAL REVENUES 1,621,589 1,621,589 1,633,813 12,224 EXPENDITURES Administration ProfServ-Property Appraiser 25,337 25,337 6,493 18,844 Misc-Assessmnt Collection Cost 33,783 33,783 32,035 1,748 Total Administration 59,120 59,120 38,528 20,592 Debt Service Principal Debt Retirement 1,005,000 1,005,000 1,005,000 - Principal Prepayments - - 10,000 (10,000) Interest Expense 556,688 556,688 556,463 225 Total Debt Service 1,561,688 1,561,688 1,571,463 (9,775) TOTAL EXPENDITURES 1,620,808 1,620,808 1,609,991 10,817 Excess(deficiency)of revenues Over(under)expenditures 781 781 23,822 23,041 OTHER FINANCING SOURCES(USES) Operating Transfers-Out - - (4,465) (4,465) Contribution to(Use of)Fund Balance 781 - - - TOTAL FINANCING SOURCES(USES) 781 - (4,465) (4,465) Net change in fund balance $ 781 $ 781 $ 19,357 $ 18,576 FUND BALANCE,BEGINNING(OCT 1,2019) 868,918 868,918 868,918 FUND BALANCE,ENDING $ 869,699 $ 869,699 $ 888,275 Page 4 16I1A1 HERITAGE BAY Agenda Page 61 Community Development District Series 2018 Construction and Acquisition Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending July 31,2020 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest-Investments $ - $ - $ 1,114 $ 1,114 TOTAL REVENUES - - 1,114 1,114 EXPENDITURES Construction In Progress Construction in Progress - - 126,621 (126,621) Total Construction In Progress - - 126,621 (126,621) TOTAL EXPENDITURES - - 126,621 (126,621) Excess(deficiency)of revenues Over(under)expenditures - - (125,507) (125,507) Net change in fund balance $ - $ - $ (125,507) $ (125,507) FUND BALANCE,BEGINNING(OCT 1,2019) - - 125,507 FUND BALANCE,ENDING $ - $ - $ - Page 5 16IIA1 Agenda Page 62 HERITAGE BAY Community Development District Supporting Schedules July 31, 2020 16I1A1 13 M u. 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LL IL .'1 N M 7 Vt CO fi 00 O ,-I co O O O O C W C C CC 0t 01 01 01 01 co a1 ON N ni 01 .-1 ,-, rI N W .— LL LL LL LL Qa CI) (/) V) 7 I— E W W W ce E a C C C LLJ 0 0 _ 0 cc"' Jr 16I1A1 Heritage Bay CDD Agenda Page 69 Bank Reconciliation Bank Account No. 9727 Valley National Bank GF Statement No. 7/20/20 Statement Date 7/31/2020 G/L Balance(LCY) 459,717.58 Statement Balance 477,571.29 G/L Balance 459,717.58 Outstanding Deposits 0.00 Positive Adjustments 0.00 Subtotal 477,571.29 Subtotal 459,717.58 Outstanding Checks 17,853.71 Negative Adjustments 0.00 Differences 0.00 Ending G/L Balance 459,717.58 Ending Balance 459,717.58 Difference 0.00 Posting Document Document Cleared Date Type No. Description Amount Amount Difference Outstanding Checks 7/2/2020 Payment 3625 COLEMAN,YOVANOVICH&KOESTER,P.A. 260.00 0.00 260.00 7/30/2020 Payment 3631 COLEMAN,YOVANOVICH&KOESTER,P.A. 2,876.25 0.00 2,876.25 7/30/2020 Payment 3632 CPH,INC 926.58 0.00 926.58 7/30/2020 Payment 3633 FEDEX 18.46 0.00 18.46 7/30/2020 Payment 3634 INFRAMARK,LLC 5,246.17 0.00 5,246.17 7/30/2020 Payment 3635 LAKE&WETLAND MANAGEMENT WEST C 8,526.25 0.00 8,526.25 Total Outstanding Checks 17,853.71 17,853.71 Page 12 1611A1 0 0 t() ul 0 0 0 M N- 0 0 1- 0 0 0 0 0 (O m m CO IN co co r- o 0 0 co ao ao O N O CO 0 O 0 CO 0) O CO O o 0 O LO N N V m .- r r CO O O O N (O cco C O N O) N O h V) Q) I- N u') 0 0 N- m m m u) O) CO O - V) O O (O r r 3 y CO V O) O) V 0 0- (f) CO CO (9 O) N 0 0 N N r N LO CO O) O) N 0 0 N C m N CO r CO N OD CO m O (9 0 m C CV CO0) f9 CO0 f9 f9 10 O CO O) p a E a E9 M fA f9 E9CO f9 M b9 N N N 63 M E9 N E9 r-- Q Eftf9 II (9 fA fA ViEA69 cL 0) 0 .- '- .- r m 0 O o O O O O O O O O O O O O O O O O O O O Y Q Q V 0 (O (O (O CI, Ill N CI, Ca CO CO CO 0, o CO N V co el N CT, O) CO M M CO CO O, c u M - - - M �- - M M - - - a, M M M - •- - M a..) 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CO 0 CO 0 N N r r r � m CO CD 0 NCO V V V V V V (O (O (O (i COm 2 NNNNNNNNNCNOCNNNNCNN CO CO CO CO CO CO CO CO CO CO CO CO 0 L U ! c,-, M M M M M M M M CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO V G �\ W Z 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 z ILI O O O O O O O O o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 • I1A1 Coleman, Yovanovich & Koester, P.A. Northern Trust Bank Building Agenda Page 71 4001 Tamiami Trail North, Suite 300 Naples, Florida 34103-3556 Telephone: (239)435-3535 Fax: (239)435-1218 Page: 1 Heritage Bay CDD September 30, 2019 c/o Inframark File No: 6176-006M 210 N. University Dr. Suite 702 Statement No: 2 Coral Springs FL 33071 Attn: Justin Faircloth FEMA Appeal SENT VIA EMAIL TO: inframark@avidbill.com Previous Balance $6,597.50 Fees Hours 09/19/2019 GLU Telephone conference with Justin Faircloth regarding Board matters including local mitigation strategy, FEMA, etc. 0.30 97.50 09/25/2019 GLU Review multiple email correspondence from Allison MCleary regarding FEMA appeals and forwarding of recommendation on to FEMA; Draft email correspondence to Justin Faircloth 0.40 130.00 09/30/2019 GLU Review email correspondence from FEMA on receipt on FDEM transmittal. 0.10 32.50 Professional Fees through 09/30/2019 0.80 260.00 Total Current Work 260.00 Balance Due $6,857.50 Page 14 I6l1A1 Agenda Page 72 @pllD 500 West Fulton Street Invoice Sanford,Florida 32771 Phone:407.322.6841 Justin Faircloth January 10,2020 Heritage Bay Community Development District Project No: S28902 C/O INFRAMARK Invoice No: 117673 210 N.University Drive Suite 702 Coral Springs,FL 33071 Meetings&Miscellaneous Services at 10154 Heritage Bay Blvd.Naples,FL-Collier County Professional Services through December 15,2019 Professional Personnel Hours Rate Amount Sr.Project Manager 2.75 150.00 412.50 Sr.Design Technician 3.00 105,00 315.00 Totals 5.75 727.50 Total Labor 727.50 Reimbursable Expenses Communications 21.81 Total Relmbursables 21.81 21.81 Unit Billing 2019 Mileage 42.34 Total Units 42.34 42.34 Total this invoice $791.65 01-23-20 Credit Inv#117721 -3,342.50 Outstanding Invoices -2,550.85 Credit Balance Number Date Balance 117721 1/10/2020 -3,342.50 Total -3,342.50 UL- CPH,Inc. Ovt/(e?' • (2'ei? c./ • • ,v ti. w . c p h r n r r c u o' Page 15 Agenda Fe 6 1 1 A 1 Invoice pL 500 West Fulton Street Sanford,FL 32771 407-322-6841 Justin Faircloth April 10, 2020 Heritage Bay Community Development District Project No: S28902 C/O INFRAMARK Invoice No: 118911 210 N. University Drive Suite 702 Coral Springs, FL 33071 Meetings&Miscellaneous Services at 10154 Heritage Bay Blvd. Naples, FL-Collier County Professional Services through March 15,2020 Professional Personnel Hours Rate Amount Sr. Project Manager 1.00 180.00 180.00 Sr. Project Designer 3.50 135.00 472.50 Totals 4.50 652.50 Total Labor 652.50 Unit Billing 2020 Mileage 47.15 Total Units 47.15 47.15 Total this Invoice $699.65 Outstanding Invoices Number Date Balance 117721 1/10/2020 -2,550.85 Total -2,550.85 Billings to Date Current Prior Total Labor 652.50 40,461.25 41,113.75 Expense 0.00 331.57 331.57 Unit 47.15 896.30 943.45 Totals 699.65 41,689.12 42,388.77 Page 16 I6- 11A1 Agenda Page 74 Project S28902 INFRAMARK/Heritage Bay; Meeting &Misc Invoice 118911 Billing Backup Wednesday,April 29, 2020 CPH, Inc. Invoice 118911 Dated 4/10/2020 1:47:51 PM Professional Personnel Hours Rate Amount Sr. Project Manager 73-0163 Satfield, Jeffrey 2/14/2020 1.00 180.00 180.00 General Project Management Sr. Project Designer 70-0485 Lopez,Albert 3/5/2020 2.50 135.00 337.50 Board meeting attendance 70-0485 Lopez,Albert 3/9/2020 1.00 135.00 135.00 Project coordination Totals 4.50 652.50 Total Labor 652.50 Unit Billing 2020 Mileage 47.15 Total Units 47.15 47.15 Total this Project $699.65 Total this Report $699.65 Page 17 1 6I 1A1 Agenda Page 75 Invoice @pa? 500 West Fulton Street Sanford,FL 32771 407-322-6841 Justin Faircloth May 8, 2020 Heritage Bay Community Development District Project No: S28902 C/O INFRAMARK Invoice No: 119710 210 N. University Drive Suite 702 Coral Springs, FL 33071 Meetings&Miscellaneous Services at 10154 Heritage Bay Blvd. Naples, FL-Collier County Professional Services through April 12,2020 Professional Personnel Hours Rate Amount Project Coordinator .50 90.00 45.00 Sr. Project Designer 1.50 135.00 202.50 Totals 2.00 247.50 Total Labor 247.50 Total this Invoice $247.50 Outstanding Invoices Number Date Balance 117721 1/10/2020 -2,550.85 118911 4/10/2020 699.65 Total -1,851.20 Billings to Date Current Prior Total Labor 247.50 41,113.75 41,361.25 Expense 0.00 331.57 331.57 Unit 0.00 943.45 943.45 Totals 247.50 42,388.77 42,636.27 Page 18 1 61 1A1 Agenda Page 76 Project S28902 INFRAMARK/Heritage Bay; Meeting&Misc Invoice 119710 Billing Backup Tuesday, May 12, 2020 CPH, Inc. Invoice 119710 Dated 5/8/2020 12:57:59 PM Professional Personnel Hours Rate Amount Project Coordinator 70-0993 Pearce, Kelly 4/7/2020 .50 90.00 45.00 SFWMD Certification Sr. Project Designer 70-0485 Lopez,Albert 2/19/2020 1.50 135.00 202.50 Heritage Bay geotube inspection Totals 2.00 247.50 Total Labor 247.50 Total this Project $247.50 Total this Report $247.50 Page 19 16- 11A1 Agenda Page 77 Invoice @p14 500 West Fulton Street Sanford,FL 32771 407-322-6841 Justin Faircloth June 12, 2020 Heritage Bay Community Development District Project No: H13610.1 C/O INFRAMARK Invoice No: 119985 210 N. University Drive Suite 702 Coral Springs, FL 33071 Heritage Bay CDD Water Quality Monitoring Events-October 2019&April 2020 Collier County, FL Professional Services through May 10,2020 Fee Percent Previous Fee Current Fee Billing Phase Fee Complete Billing Billing October 2019 Water 13,850.00 100.00 13,850.00 0.00 Quality Monitoring April 2020 Water Quality 13,850.00 100.00 0.00 13,850.00 Monitoring Total Fee 27,700.00 13,850.00 13,850.00 Total Fee 13,850.00 Total this Invoice $13,850.00 Phase ENV-2 April 2020 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 in May 2020 Page 20 1 6- ! 1 A 1 Agenda Page 78 Invoice @pal 500 West Fulton Street Sanford,FL 32771 407-322-6841 Justin Faircloth June 18, 2020 Heritage Bay Community Development District Project No: H13604 C/O INFRAMARK Invoice No: 120336 210 N. University Drive Suite 702 Coral Springs, FL 33071 Heritage Bay Lake Bank Restoration Naples, Florida(Collier County) Construction Admin&Control Structure design Professional Services through May 10.2020 D.1 Constructions Administration-Hourly Construction Administration Services Professional Personnel Hours Rate Amount Sr. Project Manager 2.50 150.00 375.00 Totals 2.50 375.00 Total Labor 375.00 Billing Limits Current Prior To-Date Labor 375.00 55,408.75 55,783.75 Limit 92,000.00 Remaining 36,216.25 Total this Phase $375.00 Total this Invoice $375.00 Page 21 161 1A1 Agenda Page 79 Invoice @pl 500 West Fulton Street Sanford,FL 32771 407-322-6841 Justin Faircloth June 18, 2020 Heritage Bay Community Development District Project No: S28902 C/O INFRAMARK Invoice No: 120343 210 N. University Drive Suite 702 Coral Springs, FL 33071 Meetings&Miscellaneous Services at 10154 Heritage Bay Blvd. Naples, FL-Collier County Professional Services through May 10,2020 Professional Personnel Hours Rate Amount Project Coordinator .75 90.00 67.50 Project Manager 1.00 160.00 160.00 1.75 227.50 Total Labor 227.50 Total this Invoice $227.50 Outstanding Invoices Number Date Balance 117721 1/10/2020 -2,550.85 118911 4/10/2020 699.65 119710 5/8/2020 247.50 Total -1,603.70 Billings to Date Current Prior Total Labor 227.50 41,361.25 41,588.75 Expense 0.00 331.57 331.57 Unit 0.00 943.45 943.45 Totals 227.50 42,636.27 42,863.77 Page 22 1611A1 Agenda Page 80 Project S28902 INFRAMARK/Heritage Bay; Meeting&Misc Invoice 120343 Billing Backup Thursday, June 18, 2020 CPH, Inc. Invoice 120343 Dated 6/18/2020 1:10:41 PM Professional Personnel Hours Rate Amount Project Coordinator Pearce, Kelly 5/7/2020 .75 90.00 67.50 Research&PM coordination Project Manager Lopez,Albert 5/7/2020 1.00 160.00 160.00 Heritage Bay board meeting 1.75 227.50 Total Labor 227.50 Total this Project $227.50 Total this Report $227.50 Page 23 1 6- 1 1 A 1 Coleman, Yovanovich & Koester, P.A. Northern Trust Bank Building Agenda Page 81 4001 Tamiami Trail North, Suite 300 Naples, Florida 34103-3556 Telephone: (239)435-3535 Fax: (239)435-1218 Page: 1 Heritage Bay CDD July 14, 2020 c/o Inframark File No: 6176-001M 210 N. University Dr. Suite 702 Statement No: 65 Coral Springs FL 33071 Attn: Justin Faircloth Gen Rep SENT VIA EMAIL TO: inframark@avidbill.com Previous Balance $975.00 Fees Hours 06/02/2020 GLU Review multiple email correspondence from Justin Faircloth regarding response to SFWMD response; Telephone conference with Justin Faircloth 0.20 65.00 06/05/2020 GLU Review and respond to email correspondence from Justin Faircloth on DLC contract; Review same; Review email correspondence from Justin Faircloth and Chair. 0.50 162.50 GLU Review and respond to email correspondence from Chair on TQ boating regulation changes 0.10 32.50 06/07/2020 GLU Review email correspondence from Chair on management contract; Review and respond to comments. 1.00 325.00 06/10/2020 GLU Review and respond to email correspondence from Chairman on management agreement 0.30 97.50 GLU Review email correspondence from Chairman on TQ proposed amendments to lake use rules; review same; Draft email correspondence to Chairman 0.60 195.00 06/11/2020 GLU Prep for call with Chairman on contract and lakes use rule changes; Telephone conference with Chairman on contract and lake use rule changes; Draft email correspondence to Chairman, Manager and Inframark and counsel on meeting to discuss agreement; Review multiple email correspondence regarding same. 0.75 243.75 06/12/2020 GLU Review and respond to email correspondence from Chairman; Telephone conference with Justin Faircloth on pending board items. 0.30 97.50 06/16/2020 GLU Review and respond to email correspondence from Chairman on agreement matter 0.20 65.00 06/19/2020 GLU Preparation for conference call on Inframark contract; Review and respond Page 24 to email correspondence from Chairman; Telephone conference with Mike 1611A1 Heritage BayCDD Page 2 g Agenda Pa e 8July 14, 2020 File No: 6176-001M Statement No: 65 Gen Rep Hours Alpago; Conference call with Chairman, Bob Koncar and Mike Alpago 2.50 812.50 06/21/2020 GLU Work on revisions to Inframark agreement; Review agreement revisions from Bob Koncar; Prepare redlines; Draft email correspondence to Chairman; Review and respond to email correspondence from Chairman 1.00 325.00 06/22/2020 GLU Review email correspondence from Bob Koncar with additional revisions to proposed management agreement; Review and respond to email correspondence from Chairman 0.30 97.50 06/24/2020 GLU prep for call with Chairman; Conference call with Chairman on management agreement 1.10 357.50 Professional Fees through 07/14/2020 8.85 2,876.25 Total Current Work 2,876.25 Payments Total Payments Through 07/14/2020 -975.00 Balance Due $2,876.25 Page 25 16- I1A1 Agenda Page 83 Invoice @pal 500 West Fulton Street Sanford,FL 32771 407-322-6841 Justin Faircloth July 17, 2020 Heritage Bay Community Development District Project No: S28902 C/O INFRAMARK Invoice No: 120995 210 N. University Drive Suite 702 Coral Springs, FL 33071 Meetings&Miscellaneous Services at 10154 Heritage Bay Blvd. Naples, FL-Collier County Professional Services through June 21,2020 Professional Personnel Hours Rate Amount Project Manager 5.50 160.00 880.00 5.50 880.00 Total Labor 880.00 Unit Billing 2020 Mileage 46.58 Total Units 46.58 46.58 Total this Invoice $926.58 Outstanding Invoices Number Date Balance 120343 6/18/2020 227.50 Total 227.50 Billings to Date Current Prior Total Labor 880.00 41,588.75 42,468.75 Expense 0.00 331.57 331.57 Unit 46.58 943.45 990.03 Totals 926.58 42,863.77 43,790.35 Page 26 1b11A1 Agenda Page 84 Project S28902 INFRAMARK/Heritage Bay; Meeting&Misc Invoice 120995 Billing Backup Monday, July 20, 2020 CPH, Inc. Invoice 120995 Dated 7/17/2020 4:56:31 PM Professional Personnel Hours Rate Amount Project Manager Lopez,Albert 5/21/2020 2.50 160.00 400.00 broken pipe site visit Lopez,Albert 6/4/2020 3.00 160.00 480.00 Clubhouse construction coordination meeting 5.50 880.00 Total Labor 880.00 Unit Billing 2020 Mileage 46.58 Total Units 46.58 46.58 Total this Project $926.58 Total this Report $926.58 Page 27 16I1A1 CO '.0 O O D O V C oo 0 yC O17 oi co co 6J i N N- N co C 0 411 (D O .0 )H 0 2 c- c Nco O N . �O .0 W — C (C) ° (") 0 �N N C) LL - y ° CO 0 N > O N 6 a) iA f0 L 6 E c rn Ti c01i 0 0 co 0 co 0 a) coo m ° 2. c a co ° 0 d o C- o LS d _ti a U ti a 0 0 O. cn cn Q - E '� Ca Q) C U lL m m to Y Q m t9 a) a) 5 0 (0 L m N 0 o C1 _o C 5 Q d o N O m ° O lO c O m E Oa) N (v ato o N C C 0 U N - N w 69 Cr a Z tO - O I 6) Z'O_ d 0 C N 5 = O o .m Q O j N 0 "O C :o E 3 c, m rn o5 co y 0 ° °' N g Q CC 'a - o ;� o ' �o m s Cr';..N a N t t ~ a m co ;n 0 co I cco 0 a) (o (o N o c .N) CI N O d W C Z F CO CO T. 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C') N MO QV Ni h co- tL) O O N t") CO I- O Z d d 7 0 Ca Q W O 0) o O CA 00 O O O 0 0 O 0 0 W > O O O O O O O O N N N N N N N ON Q N N N N_ N_ N N N O O O O O O O O N N N N N N N N 0 a. N C`1 N N-- ^ O O O `O N. N o o 0 M N Q V u) In « « « c� lfi CO W M d C m N a) O o of y E Q c., O i U C) N a) N 0 (0 C C a0. N J O c LL F Ne j a) d C o H O y ��" a)tx y a m O. o N' ento >Ce H E 7 10 l'i (0 O C w .. N O EE O a c A o co 0-,„ N o = y Tu a '� a K CO o co N m d o Y C7 Q N I cr � m A U = Y .2 .[ N , N [C Y t0 O U to C a) (L) as Y O T O O C O O a co CO •O a) m CO J E N •�+ W m N m J W Q O N -VC _ O CO U a COAL CO J O LL - O O C W m R Tv a M R N N C W CO U. J d O .") U' 2 ') TL Y I J N any x o c.) x x a) ,13 v) CO to a to } i a -I Nn a a -J -J -IL Y m U I0 0 0 U. N 0 0 0 U U J H H 1611A1 Agenda Page 88 6 INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES Heritage Bay CDD 08/11/20 & 8/26/20—Field Management Report Rrt,„ 4, ..,....i,,,,,.. .. .......„..,i.... .'It .`1... '! ...4 1 c, ,.. - '.7.-.'.:::y y 4 .$ i •i y }''.44Y . �i d .40:V. + �Z 2. Ati.' 1"\ . ''.;*;.'''t'tf;%';''I'i .2:,',4 ' ,fcc.r. a.. C xmor ,,,.. ti. , _ .., t'.,.,. .4 : . ii. =, , HERITAGE BAY 14_, ,..,., 4 :: y GOLF & COUNTRY' CLUB boommtowart.worm Fi �fi: ,4 WYM .,........0.«. 111/4 +c►�T ; s_ f �'il•YQ TA, �{G>v. 'if �' i ` „r _x _. - . -:a. www.inframarkims.com 1611A1 Agenda Page 89 1. Lake Management The lake levels have been begun to rise with more rains. As of 8/26/20 none of the basins were flowing over the control structures, but a few were very close. Flow will likely begin soon if the rains continue. The chairman and district manager met on site on 8/11/20 with Lake and Wetland Management representatives to review the lakes. Additional lake maintenance information is found below; all lake issues are low density unless otherwise noted. 421111 , — a. Algae on Lakes: 2, 5, 12, 17, 18, 19, 20, 22, 23, 24, 25, 26, 27, 28&29. Lakes 5, 26, 28&29 shown. Most algae was found within the littorals, but there are patches developing on some lakes that may need more treatment or be raked to improve the lake appearance. Lakes 28& 29 appear to be experiencing filamentous algae presently. • /64 • ;u? r • Inframark Monthly Management Report 1 1611N1 Agenda Page 90 b. Littorals: During the 8/11/20 inspection the vendor was asked to review the littorals planted in FY2019 on Lake 4 to see if there was a warranty issue. r_ .M The newly planted littorals on Lake 19 appear to be surviving currently with the rising water. � 1- "art sa • The spike rush on the north bank of lake 20 is coming back strong after the recent work done on the bank. • 4. Inframark Monthly Management Report 2 16- 11A1 Agenda Page 91 The littorals on lake 22 appear to be recovering after the intense erosion repair work the north bank encountered earlier this year. -r°� ,,II __r e**,,` — _tea;, , r L The littoral shelves on lake 30B need to be continually maintained to ensure they are not overcome by invasives. The tall grass is beginning to take hold in the northern shelf as it did on the southern shelf and should be sprayed out.Torpedo grass has gotten out of hand for the second time in the northern shelf and should be aggressively targeted. It appears that the technicians are gaining ground against the tall grass in the southern shelf. :--- i . i .i...', . , vi. Alligator Flag in Lakes: No issues observed. C. Rocks: No issues observed. d. Weeds: i. Alligator Weed in Lakes: No issues observed. ii. Bitter Melon/Balsam Apple: No issues observed.The lake bank adjacent to Control Structure L6/L20 was observed to have been effectively treated during the 8/11/20 inspection. Inframark Monthly Management Report 3 6I1A1 Agenda Page 92 iii. Brazilian Pepper No issues observed. iv. Cattails in Lakes: No issues observed. v. Climbing Hemp Vine in Lakes: No issues observed. vi. Dollar Weed in Lakes: No issues observed. vii. Hydrilla in Lakes: No issues observed. viii. Illinois Pond Weed in Lakes: 20, 30A, &30B.The plants should likely be targeted strongly now in the large lakes before the water begins flowing in an attempt to stay ahead of the plant growth.Visually the plants appeared to be healthy and growing in lake 30A, but not causing a problem presently. ix. Palms on Lake Banks: 3(southeast corner), 17, & 30B (northeast littoral shelf corner). .,,a • • • x. Red Ludwigia in Lakes: No issues observed. xi. Sedges in Lakes: No issues observed. Inframark Monthly Management Report 4 1 61 1A1 Agenda Page 93 xii. Spatterdock/Lily Pads in Lakes: 2,3, 12, &27. Lakes 3 &27 should be targeted closely. . r= �� " .7... � ... ;:� r w ,i - - =i= xiii. Torpedo Grass in Lakes: 1, 20, 23, 30A, &30B. Lakes 1 &20 shown. Care should be taken to ensure that the grass does not get entrenched among the littorals making it difficult to treat during future events without doing damage to the littorals. . iti.r---At ft 44 ,, . ram. �., I} xiv. Various Lake Bank Weeds: 28&29. a • r f sA"`y*4 _ C4, Inframark Monthly Management Report 5 Agenda Pag2194 6 I 1 A 1 xv. Various Submerged weeds in Lakes: No issues observed. xvi. Trash in Lakes' Various items were observed in a few lakes. Items should be removed during the maintenance treatment events per contract. A� e. Bulkheads' No issues observed. f. Clippings in Lakes: No issues observed. 2. Lake Bank Erosion a. Lake 20: Erosion between the homes on the southwest bank of lake 20 has exposed the geotube previously installed and this area should be watched to ensure undermining of the tube does not occur. Covering of the tube in the near future would be encouraged. YK b. Lake 22: A washout is beginning to develop on the southeast bank due to runoff from recent golf course landscape changes.This area will be monitored. I :. . Inframark Monthly Management Report 6 1 6 I 1 A 1 Agenda Page 95 c. Lake 26: Erosion valleys between homes on the south bank are developing again after previous repairs in 2015. Upgrades to larger box drains and review of the drainage pipes are likely warranted to ensure the system is functioning properly and to minimize future repairs. � r g 3. Storm Drainage System a. Boundary Berm: No new issues observed. b. Control Structures: i. Basin 1 Control Structure L3/L10 was not flowing over the weir, but it was flowing around it. Control Structure L5/L6 was not flowing. �.:• ; i°41.'1/4" .�ice^a�'1 1{.1710 ii. Basin 2. Control Structure L6/L20 was not flowing. Control Structure L12/L20 was not flowing, but was very close. #, 44 iii. Basin 3: Control Structure L25L30 was not flowing. iv. Basin 4& 5: Control Structure L28/L30 was not flowing.Structure L29/L30 was not flowing. Inframark Monthly Management Report 7 Agenda P1 e o ' 1 A 1 v. Basin 6:Control Structure L27/L30 was not flowing. Control Structure L30/C00O3 was not flowing. Control Structure L30/C00O2 was not flowing. Control Structure W2/L30 was not flowing, however structure should be fully treated to make sure it is able to flow properly. ; :,a ,,, c. Drains: No new issues observed. d. Roadway Catch Basins: No issues observed. e. Catch Basins: No issues observed. f. Inter-Connect/Drain Pipes: The newly uncovered drain pipe from the clubhouse into lake 19 poses a concern for the pipe to become clogged in its present condition. Extension of the pipe further into the lake or cut back of the lake bank should likely be explored. • • g. Illicit Discharges: The recent pool construction appears to have possibly exceeded the property boundary and impacted the berm for lake 30A. No silt barriers were present during the inpsection, however, neither structure 46 nor lake 26 appeared to be affected.Structure 13 had a turbidity barrier around it,which manages flow from structures 11, 12, & 14. No turbidity barrier was in place for the newly uncovered structure on lake 19 or structure 313 west of it, however, no adverse effects were observed in lake 19. Inframark Monthly Management Report 8 1611A1 Agenda Page 97 41 . . r � Yr? t �FtirBa�'f v 3 I'. h. Lake Drainage Pipes: No issues observed. 4. Parcels Three broken car stops have been replaced in the parking lot resolving the previously noted safety issues. I *j` ,, ,. 1. 5. Fish/Wildlife Observations: N Bass N Bream ❑ Catfish ❑ Gambusia N Egrets N Herons n Coots n Gallinules ®Anhinga ❑ Cormorant n Osprey ® Ibis ❑ Wood stork ❑ Otter N Alligators ❑ Snakes N Turtles N Other: Turkeys, Hawk, Deer 6. Residential Complaints/Concerns: No issues reported. Inframark Monthly Management Report 9 16I 1A1 Agenda Page 98 7. Non-CDD Issues: a. An irrigation issue remains between lakes 28 & 30A that has been previously reported. The irrigation issue should be addressed and the hole filled to avoid a safety issue. An irrigation box cover was found missing on the northeast corner of lake 30A that should be replaced to avoid a safety issue. e f ,, * .p cew f d;,d b�. The flower bed between the condo building and the northeast corner of lake 20 has Brazilian pepper trees growing in it. A palm tree in the flower bed between the pool and the east bank of lake 27 has Brazilian pepper trees growing out of the boot jacks. These exotic plants should be removed to prevent further seed source within the District. ,rifir tlf„Ei 14•40,/, 0 ',' "t . ' Y 6, ‘, ''S, ,‘ r.3aL, i it ,p,./ ~`. y s } It �� + +��vY .�. 44 1 0 I.(*a �°e..",.' air.. r' ,'y,�, a �. Inframark Monthly Management Report 10 16- 11A1 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, September 3, 2020 at 9:00 a.m. telephonically via zoom. Present and constituting a quorum were: Edwin Hubbard Chairman Dennis Gagne Assistant Secretary Donna Hunter Assistant Secretary Jack Arcurie Assistant Secretary Allen Soucie Assistant Secretary Also present were: Justin Faircloth District Manager Albert Lopez CPH Laura Severance Heritage Bay Umbrella Association The following is a summary of the actions taken at the September 3, 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 • It was noted that the August 21, 2020 Lake & Wetland Management inspection report was provided to the Board. On MOTION by Mr.Arcurie seconded by Mr. Gagne with all in favor the agenda was approved as amended. THIRD ORDER OF BUSINESS Public Comment on Agenda Items • Ms. Severance thanked the Board for all they do. FOURTH ORDER OF BUSINESS Public Hearing on Adopting Fiscal Year 2021 Budget 1611A1 September 3, 2020 Heritage Bay CDD A. Open Public Hearing for Public Comment On MOTION by Mr. Gagne seconded by Mr.Arcurie with all in favor the public hearing on adopting the fiscal year 2021 budget was opened. • There were no comments from the public. B. Close Public Hearing for Public Comments On MOTION by Mr. Hubbard seconded by Mr. Soucie with all in favor the public hearing on adopting the fiscal year 2021 budget was closed. C. Resolution 2020-7 Adopting the Fiscal Year 2021 Budget • The fiscal year 2021 budget was reviewed. On MOTION by Ms. Hunter seconded by Mr. Gagne with all in favor Resolution 2020-7 relating to the annual appropriations of the District and adopting the budget for the fiscal year beginning October 1, 2020, and ending September 30, 2021, and referencing the maintenance and benefit special assessments to be levied by the District for said fiscal year; and providing for an effective date was adopted. D. Resolution 2020-8 Levying Assessments On MOTION by Mr. Hubbard seconded by Ms. Hunter with all in favor Resolution 2020-8 levying and imposing non ad valorem maintenance special assessments for the District and certifying an assessment roll for fiscal year 2020/2021; providing a severability clause; providing for conflict and providing an effective date was adopted. FIFTH ORDER OF BUSINESS Engineer's Report A. Clubhouse Dry Retention Modification Update • An update was given on the Clubhouse dry retention modification. B. Update on Status of Control Structures and Lake Interconnects and Lake Bank Assessments and Documentation 2 161 IA1 September 3, 2020 Heritage Bay CDD • An update was given on the status of the two open projects and the reports should be completed next week. SIXTH ORDER OF BUSINESS Lake & Wetland Management Monthly Inspections and Service Reports • The reports were reviewed with the Board. SEVENTH ORDER OF BUSINESS Attorney's Report A. Updated Inframark Infrastructure Management Services Master Agreement for Review and Approval • An update was provided on the Inframark contract discussions. EIGHTH ORDER OF BUSINESS Old Business • None. NINTH ORDER OF BUSINESS New Business A. Audit Committee Selection Process i. Appointment of Committee Members On MOTION by Ms. Hunter seconded by Mr. Hubbard with all in favor Mr. Arcurie, Ms. Hunter, and Mr. Soucie were appointed to serve as Audit Committee members. • Discussion ensued with regard to the Audit Committee meeting process. Ms. Hunter MOVED to amend her prior motion to add Mr. Gagne as an Audit Committee member and Mr. Hubbard seconded the motion. On Voice vote with all in favor the prior motion was approved as amended. ii. Establishment of RFP Evaluation Criteria On MOTION by Mr. Arcurie seconded by Ms. Hunter with all in favor the RFP evaluation criteria as presented was approved. iii. Authorization to Proceed RFP 3 1 61 1A1 September 3, 2020 Heritage Bay CDD On MOTION by Mr. Arcurie seconded by Ms. Hunter with all in favor staff was authorized to proceed with the RFP. TENTH ORDER OF BUSINESS Manager's Report A. Approval of the Minutes of the August 6, 2020 Meeting On MOTION by Mr. Hubbard seconded by Ms. Hunter with all in favor the Minutes of the August 6, 2020 Meeting were approved. B. Acceptance of Financials • Mr. Faircloth reviewed the Financial Report for the period ending July 31, 2020 with the Board. On MOTION by Mr. Hubbard seconded by Mr. Arcurie with all in favor, the July 31, 2020 Financial Statements were accepted. C. Ratification of February 11, 2021 Meeting Date On MOTION by Mr. Hubbard seconded by Mr. Soucie with all in favor the February 11, 2021 meeting date was ratified. D. Update on Tour with LWM on 8/11 • An update was given on the recent tour with Lake & Wetland Management. E. Establish Schedule for Lakes Review to Determine Potential Summer 2021 Lake Bank Work • An update was provided on the potential schedule as follows: CPH report expected at the November meeting. Discussion ensued on the erosion projects for FY2021 and a proposed plan was presented to finalize what lakes will be included for FY2021 at the January meeting, finalize and authorize staff to go out for bids at the February meeting, and review proposals and select vendor(s) at the March meeting. F. Field Manager's Reports • The Field Manager's Report for inspections conducted on August 11, 2020 and August 26, 2020 were reviewed with the Board. • An update was given on the current projects. 4 September 3, 2020 Heritage Bay!D6 I 1 A 1 G. Follow Up Items i. FEMA • Continuing with FEMA appeal. ELEVENTH ORDER OF BUSINESS Supervisors' Reports, Requests, and Comments • None. TWELFTH ORDER OF BUSINESS Chairman's Comments • Mr. Hubbard commented on the Green Committee. • Discussion ensued on the upcoming Terrace VI drainage work. THIRTEENTH ORDER OF BUSINESS Audience Comments • Ms. Severance inquired about the Illinois pondweed maintenance area on Lake 30B. FOURTEENTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Hubbard seconded by Mr. Gagne with all in favor the meeting was adjourned at 10:30 a.m. /ic4 774e, , stin Faircloth Edwin Hubbard Secretary Chairman 5 1b1141 Heritage Bay Community Development District Board of Supervisors Edwin Hubbard,Chairman Dennis Gagne,Vice Chairman ❑Justin Faircloth,District Manager F.Jack Arcuric,Assistant Secretary ❑Gregory Urbancic,District Counsel Donna Hunter,Assistant Secretary c Jeffrey Satficld,District Engineer Allen Soucic,Assistant Secretary Audit Committee Meeting Agenda October 22, 2020—9:00 a.m. Meeting URL: https://us02web.zoom.us/j/89497227322 Meeting ID: 894 9722 7322 Call in Number: (929) 205-6099 Password: 414278 1. Roll Call 2. Audit Committee Selection of Auditor A. Review of Audit Firm Proposals B. Ranking of Audit Proposals for FY 2020 3. Audience Comments 4. Adjournment District Office: 210 N.University Drive,Suite 702 Coral Springs,FL 33071 954-603-0033 16I1A1 a; k' aajill PART OF THE USA TODAY NETWORK Published Daily Naples, FL 34110 HERITAGE BAY COMMUNI TY 210 N UNIVERSITY DR#702 Notice of Audit Committee Meeting CORAL SPRINGS, FL 33071-7320 Heritage Bay Community Development District The Audit Committee of Heritage Bay Community Development District will hold a meeting on Thursday, October 22, 2020 at Affidavit of Publication 9:00 A.M.by means of communications media technology: Meeting URL:https://us02web.zoom.us/j/89497227322 STATE OF WISCONSIN Meeting ID:894 9722 7322 COUNTY OF BROWN Call in number:(929)205-6099 Passcode:414278 Please note that pursuant to Governor DeSantis' Executive Or- Before the undersigned they serve as the authority, der 20-69 (as extended by Executive Orders 20-112, 20-123, 20- 139,20-150, 20-179, 20-193 and 20-246 and as it may be further personally appeared said legal clerk who on oath says that extended or amended) relating to the COVID-19 public health he/she serves as Legal Clerk of the Naples Daily News, a emergency and to protect the public and follow the CDC guid- ance regarding social distancing, such public hearing and meet- daily newspaper published at Naples, in Collier County, ing may/are be held telephonically or virtually. While it is neces- Florida; distributed in Collier and Lee counties of Florida; sary to hold the above referenced meeting of the Committee utilizing communications media technology due to the current that the attached copy of the advertising was published in COVID-19 public health emergency, the District fully encourages public participation in a safe and efficient manner. Toward that said newspaper on dates listed. Affiant further says that the end, anyone wishing to listen and participate in the meeting said Naples Daily News is a newspaper published at can do so based upon the number or link above. Additionally, Naples, in said Collier County, Florida, and that the said participants are encouraged to submit questions and comments to the District Manager in advance at justin.fairclothOinframark newspaper has heretofore been continuously published in .com to facilitate the Committee's consideration of such ques- said tions and comments during a meeting. During this meeting, the Audit Committee will review, discuss, Collier County, Florida; distributed in Collier and Lee evaluate and rank the proposals received in response to the Re- counties of Florida, each day and has been entered as quests for Proposals for Annual Audit Services relating to the class mail matter at the post office in Naples, in audit for the Fiscal Year ended September 30, 2020 and subse- secondp quent years as previously advertised in accordance with Florida said Collier County, Florida, for a period of one year next Law. The meeting is open to the public and will be conducted in accordance with the provisions of Florida Law for Community preceding the first publication of the attached copy of Development Districts. The meeting may be continued to a advertisement; and affiant further says that he has neither date,time,and place to be specified on the record at the meet- ing. A copy of the agenda for this meeting may be obtained paid nor promised any person, or corporation any discount, from the District Manager's office, Inframark, by contacting 954- rebate, commission or refund for the purpose of securing 603-0033 or by email, Justin.Faircloth@lnframark.com. Addi- tionally, interested parties may refer to the District's website for this advertisement for publication in the said newspaper. the latest information: www.heritagebaycdd.com Any person requiring special accommodations at this meeting because of a disability or physical impairment should contact Published: 10/14/2020 the District Manager's Office at least forty-eight (48)hours prior _ ) to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955- 8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Manager's Office. Each person who decides to appeal any decision made by the Subscribed and sworn to before on October 14,2020: Board with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verba- tim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based. ,0a cL.WI urnc.U..rx..'- Justin Faircloth District Manager Notary,State of WI,County of Brown October 14,2020 #4413317 TARA MONDLOCH Notary Public State of Wisconsin My commission expires August 6,2021 Publication Cost:$399.00 Ad No:0004413317 Customer No: 1305454 PO#: #of Affidavits1 This is not an invoice 1 61 1A1 O) ON) ON) N OOON O O O N O OOC OOO roOO UOp N a) ' NN 0 O(O II M) a ) � II I II I I ILn I 0,-NU N0 ,-NU 0 NNNC Nm NNm N N N m N' p 0 0 0 0 O O O p O O O I_ N N N F N N N F N N N F N N N a a T a TC0Om _ OU N ,,0 2 , 0 O a, U mml0 C U m ' am t w aC E0 oa = mu - > rn '5 .^a.. 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VNcp0 nEa a :faic Y saUca m onrnowm cmUmm -0 ,ma2c -0 mmE4 vE O Qm dviyoE mmOC'.. -0 3 . 11 NCC07oW C ma Oam N CCav aCJO m m E of ` U a m oa) aym dE Q a i.mJa" Ncv o f wE (p) U L `mrna yUn 2m9 V O O O y .g Unz NaO ay 'CC C a m O a 0)a o)E(/I N EmCCa E0-C rnC N. m U O C m o nc 8mN `aai O a S o n a m L n E xi y as ii 0 J o Eo c �c c)E o 'm-' a Z Fp- N 0 c a IL - c ¢ .E o. `m u. kin U J O o E mw (7 �U Z LL 1 61 1A1 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT PROPOSAL FOR AUDIT SERVICES PROPOSED BY: Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL 600 Citrus Avenue, Suite 200 (772) 461-6120 Fort Pierce, Florida 34950 CONTACT PERSON: J. W. Gaines, CPA, Director DATE OF PROPOSAL: October 16, 2020 1611A1 TABLE OF CONTENTS DESCRIPTION OF SECTION PAGE A. Letter of Transmittal 1-2 B. Profile of the Proposer Description and History of Audit Firm 3 Professional Staff Resources 4-5 Ability to Furnish the Required Services 5 Arbitrage Rebate Services 6 A. Governmental Auditing Experience 7-16 B. Fee Schedule 17 C. Scope of Work to be Performed 17 D. Resumes 18-33 E. Peer Review Letter 34 F. Additional Documents Required Instructions to Proposers 35-36 cec Berger, Toombs, Elam, 1 b I 1 A 1 ,' Gaines & Frank Certified Public Accountants PL 600 Citrus Avenue Suite 200 Fort Pierce,Florida 34950 772/461-6120//461-1155 FAX: 772/468-9278 October 16, 2020 Heritage Bay Community Development District Inframark Infrastructure Management Services 15275 Collier Blvd, #201-346 Naples, FL 34119 Dear District Manager: Thank you very much for the opportunity to present our professional credentials to provide audit services for Heritage Bay Community Development District. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm has the necessary qualifications and experience to serve as the independent auditors for Heritage Bay Community Development District. We will provide you with top quality, responsive service. Experience Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida. We have been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the standards for financial and compliance audits. We will conduct the audit in accordance with auditing standards generally accepted in the United States of America; "Government Auditing Standards" issued by the Comptroller General of the United States; the provisions of the Single Audit Act, Subpart F of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry. Fort Pierce/Stuart Member AICPA Member AICPA Division for CPA Firms Member FICPA Private Companies practice Section et- Berger,Toombs, Elam, 1 6 I 1 A 1 -} Gaines& Frank [ea.]d Public Accuundne Pl Heritage Bay Community Development District October 16, 2020 Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program software of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies. To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted. You need a firm that will provide an efficient, cost-effective, high-quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. J. W. Gaines is the person authorized to make representations for the firm. Thank you again for the opportunity to submit this proposal to Heritage Bay Community Development District. Very truly yours, a/krd007Y C/a )0aix.to) '4- Ate, Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL Fort Pierce, Florida - 2 - 16I1A1 PROFILE OF THE PROPOSER Description and History of Audit Firm Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 71 years is directly attributable to the firm's unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients. We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm's auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements. We are also a member of the Government Audit Quality Center ("the Center") of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits. We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire 71 year history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and currently, we are the independent auditors for St. Lucie County since 2002, and for 38 of the 42 years that the county has been audited by CPA firms. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 75 Community Development Districts throughout Florida. Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm's commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review. We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen. - 3 - 1 61 1A1 Professional Staff Resources Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of 32 professional and administrative staff (including 14 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm's offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows: Total Partners/Directors (CPA's) 5 Principals (CPA) 1 Managers (CPA) 1 Senior/Supervisor Accountants (2 CPA's) 3 Staff Accountants (1 CPA) 9 Computer Specialist 1 Paraprofessional 8 Administrative 4 Total—all personnel 32 Following is a brief description of each employee classification: Staff Accountant — Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents, account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a degree in accounting or equivalent. Senior Accountant — A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary. Managers — A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor-in-charge. The manager should be able to draft audit reports from start to finish and to supervise the audit team, if necessary. Principal — A principal is a partner/director in training. He has been a manager for several years and possesses the technical skills to act as the auditor—in-charge. A principal has no financial interest in the firm. Partner/Director — The director has extensive governmental auditing experience and acts as the auditor-in-charge. Directors have a financial interest in the firm. - 4- 16- I1A1 Professional Staff Resources (Continued) Independence — Independence of the public accounting firm, with respect to the audit client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to ensure that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of Heritage Bay Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards: AuSection 220 — Statements on Auditing Standards issued by the American Institute of Certified Public Accountants; ET Sections 101 and 102 — Code of Professional Conduct of the American Institute of Certified Public Accountants; Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and, Government Auditing Standards, issued by the Comptroller General of the United States. On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm's clients. Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, the utmost care must be exercised by independent auditors in the performance of their duties. Ability to Furnish the Required Services As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 69 years. We have provided audit services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also carry liability insurance. The majority of our audit documentation is stored electronically, both on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services. - 5- 1611A1 ADDITIONAL SERVICES PROVIDED Arbitrage Rebate Services Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL also provides arbitrage rebate compliance and related services to governmental issuers. The Tax Reform Act of 1986 requires issuers of most tax-exempt obligations to pay (i.e., "rebate") to the United States government any arbitrage profits. Arbitrage profits are earnings on the investment of bond proceeds and certain other monies in excess of what would have been earned had such monies been invested at a yield equal to the yield on the bonds. Federal tax law requires that interim rebate calculations and payments are due at the end of every fifth bond year. Final payment is required upon redemption of the bonds. More frequent calculations may be deemed advisable by an issuer's auditor, trustee or bond counsel or to assure that accurate and current records are available. These more frequent requirements are usually contained in the Arbitrage or Rebate Certificate with respect to the bonds. Our firm performs a comprehensive rebate analysis and includes the following: • Verifying that the issue is subject to rebate; • Calculating the bond yield; • Identifying, and separately accounting for, all "Gross Proceeds" (as that term is defined in the Code) of the bond issue, including those requiring analysis due to "transferred proceeds" and/or"commingled funds" circumstances; • Determining what general and/or elective options are available to Gross proceeds of the issue; • Calculating the issue's excess investment earning (rebate liability), if any; • Delivering appropriate documentation to support all calculations; • Providing an executive summary identifying the methodology employed, major assumptions, conclusions, and any other recommendations for changes in recordkeeping and investment policies; • Assisting as necessary in the event of an Internal Revenue Service inquiry; and, • Consulting with issue staff, as necessary, regarding arbitrage related matters. - 6- 16I 1N1 GOVERNMENTAL AUDITING EXPERIENCE Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 69 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients. The current members of our firm have performed audits of over 900 community development districts, and over 1,800 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County. Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below: • Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act, Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations; • Performance of special compliance audits to ascertain compliance with the applicable local, state and federal laws and regulations; • Issuance of comfort letters and consent letters in conjunction with the issuance of tax- exempt debt obligations, including compiling financial data and interim period financial statement reviews; • Calculation of estimated and actual federal arbitrage rebates; • Assistance in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting; • Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements; • Providing human resource and employee benefit consulting; • Performance of automation feasibility studies and disaster recovery plans; • Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities); and • Assistance in litigation, including testimony in civil and criminal court. • Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has passed several exams to attain this Certification. Continuing Professional Education All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA's to have met certain CPE requirements prior to proposing on governmental audit engagements. - 7- 16I1A1 GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED) The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training. Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today. Quality Control Program Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment. To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm's compliance with existing auditing standards on the applicable engagements. The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm: • Professional, economic, and administrative independence; • Assignment of professional personnel to engagements; • Consultation on technical matters; • Supervision of engagement personnel; • Hiring and employment of personnel; • Professional development; • Advancement; • Acceptance and continuation of clients; and, • Inspection and review system. We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients. The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice. - 8 - 1611A1 GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED) Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits. Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm's local governmental auditing engagements. As a result of these reviews, our firm obtained an unqualified opinion on our quality control program and work procedures. On page 31 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating. Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations. As our firm performs approximately one hundred fifty audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports. Certificate of Achievement for Excellence in Financial Reporting (CAFR) We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively. We were also instrumental in the City of Stuart receiving the award, in our first year of performing their audit, for the year ended September 30, 1999. We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since. As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA — Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program's most recent results, future goals, and common reporting deficiencies. We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm's continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting. - 9- 161 1A1 GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) References Terracina Community Development Gateway Community Development District District Jeff Walker, Special District Services Stephen Bloom, Severn Trent Management (561) 630-4922 (954) 753-5841 The Reserve Community Development District Port of the Islands Community Development District Darrin Mossing, Governmental Management Cal Teague, Premier District Management Services LLC (407) 841-5524 (239) 690-7100 ext 101 In addition to the above, we have the following additional governmental audit experience: Community Development Districts Aberdeen Community Development Beacon Lakes Community District Development District Alta Lakes Community Development Beaumont Community Development District District Amelia Concourse Community Bella Collina Community Development Development District District Amelia Walk Communnity Bonnet Creek Community Development District Development District Aqua One Community Development Buckeye Park Community District Development District Arborwood Community Development Candler Hills East Community District Development District Arlington Ridge Community Cedar Hammock Community Development District Development District Bartram Springs Community Central Lake Community Development District Development District Baytree Community Development Channing Park Community District Development District - 10 - 1611A1 GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Cheval West Community Evergreen Community Development Development District District Coconut Cay Community Forest Brooke Community Development District Development District Colonial Country Club Community Gateway Services Community Development District Development District Connerton West Community Gramercy Farms Community Development District Development District Copperstone Community Greenway Improvement District Development District Creekside @ Twin Creeks Community Greyhawk Landing Community Development District Development District Deer Run Community Development Griffin Lakes Community Development District District Dowden West Community Habitat Community Development Development District District DP1 Community Development Harbor Bay Community Development District District Eagle Point Community Development Harbourage at Braden River District Community Development District East Nassau Stewardship District Harmony Community Development District Eastlake Oaks Community Development District Harmony West Community Development District Easton Park Community Development District Harrison Ranch Community Development District Estancia @ Wiregrass Community Development District Hawkstone Community Development District - 11 - 1611A1 GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Heritage Harbor Community Madeira Community Development Development District District Heritage Isles Community Marhsall Creek Community Development District Development District Heritage Lake Park Community Meadow Pointe IV Community Development District Development District Heritage Landing Community Meadow View at Twin Creek Development District Community Development District Heritage Palms Community Mediterra North Community Development District Development District Heron Isles Community Midtown Miami Community Development District Development District Heron Isles Community Development Mira Lago West Community District Development District Highland Meadows II Community Montecito Community Development District Development District Julington Creek Community Narcoossee Community Development District Development District Laguna Lakes Community Naturewalk Community Development District Development District Lake Bernadette Community New Port Tampa Bay Community Development District Development District Lakeside Plantation Community Overoaks Community Development Development District District Landings at Miami Community Panther Trace II Community Development District Development District Legends Bay Community Paseo Community Development Development District District Lexington Oaks Community Pine Ridge Plantation Community Development District Development District Live Oak No. 2 Community Piney Z Community Development Development District District - 12 - 1611A1 GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Poinciana Community Sampson Creek Community Development District Development District Poinciana West Community San Simeon Community Development District Development District Port of the Islands Community Six Mile Creek Community Development District Development District Portofino Isles Community South Village Community Development District Development District Quarry Community Development Southern Hills Plantation I District Community Development District Renaissance Commons Community Southern Hills Plantation III Development District Community Development District Reserve Community South Fork Community Development District Development District Reserve#2 Community St. John's Forest Community Development District Development District River Glen Community Stoneybrook South Community Development District Development District River Hall Community Stoneybrook South at ChampionsGate Development District Community Development District River Place on the St. Lucie Stoneybrook West Community Community Development District Development District Rivers Edge Community Tern Bay Community Development District Development District Riverwood Community Terracina Community Development Development District District Riverwood Estates Community Tison's Landing Community Development District Development District Rolling Hills Community TPOST Community Development Development District District Rolling Oaks Community Development District - 13 - 1611A1 GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Triple Creek Community Vizcaya in Kendall Development District Development District TSR Community Development Waterset North Community District Development District Turnbull Creek Community Westside Community Development Development District District Twin Creeks North Community WildBlue Community Development Development District District Urban Orlando Community Willow Creek Community Development District Development District Verano#2 Community Willow Hammock Community Development District Development District Viera East Community Winston Trails Community Development District Development District VillaMar Community Zephyr Ridge Community Development District Development District - 14 - 1611A1 GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Other Governmental Organizations City of Westlake Office of the Medical Examiner, District 19 Florida Inland Navigation District Rupert J. Smith Law Library of St. Lucie County Fort Pierce Farms Water Control District St. Lucie Education Foundation Indian River Regional Crime Seminole Improvement District Laboratory, District 19, Florida Troup Indiantown Water Viera Stewardship District Control District Current or Recent Single Audits, St. Lucie County, Florida Gateway Services Community Development Early Learning Coalition, Inc. District Treasure Coast Food Bank, Inc. Members of our audit team have acquired extensive experience from performing or participating in over 2,100 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting. Much of our firm's auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines. Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits. Counties (Includes elected constitutional officers, utilities and dependent taxing districts) Indian River Martin Okeechobee Palm Beach Municipalities City of Port St. Lucie City of Vero Beach Town of Orchid - 15 - 1 61 1A1 GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Special Districts Bannon Lakes Community Development District Boggy Creek Community Development District Capron Trail Community Development District Celebration Pointe Community Development District Coquina Water Control District Diamond Hill Community Development District Dovera Community Development District Durbin Crossing Community Development District Golden Lakes Community Development District Lakewood Ranch Community Development District Martin Soil and Water Conservation District Meadow Pointe III Community Development District Myrtle Creek Community Development District St. Lucie County— Fort Pierce Fire District The Crossings at Fleming Island St. Lucie West Services District Indian River County Mosquito Control District St. John's Water Control District Westchase and Westchase East Community Development Districts Pier Park Community Development District Verandahs Community Development District Magnolia Park Community Development District Schools and Colleges Federal Student Aid Programs— Indian River Community College Indian River Community College Okeechobee County District School Board St. Lucie County District School Board State and County Agencies Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners) Florida School for Boys at Okeechobee Indian River Community College Crime Laboratory Indian River Correctional Institution - 16- 1 6I 1A1 FEE SCHEDULE We propose the fee for our audit services described below to be $5,095 for the years ended September 30, 2020, 2021, and 2022. The fee is contingent upon the financial records and accounting systems of Heritage Bay Community Development District being "audit ready" and the financial activity for the District is not materially increased. If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire. SCOPE OF WORK TO BE PERFORMED If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of Heritage Bay Community Development District as of September 30, 2020, 2021, and 2022. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as set forth by the State Auditor General in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement. The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual. - 17 - 1 6I 1A1 Commitment to Quality Service Personnel Qualifications and Experience J. W. Gaines, CPA, CITP Director—41 years Education • Stetson University, B.B.A. —Accounting Registrations • Certified Public Accountant—State of Florida, State Board of Accountancy • Certified Information Technology Professional (CITP) —American Institute of Certified Public Accountants Professional Affiliations/Community Service • Member of the American and Florida Institutes of Certified Public Accountants • Affiliate member Government Finance Officers Association • Past President, Vice President-Campaign Chairman, Vice President and Board Member of United Way of St. Lucie County, 1989 - 1994 • Past President, President Elect, Secretary and Treasurer of the Treasure Coast Chapter of the Florida Institute of Certified Public Accountants, 1988 - 1991 • Past President of Ft. Pierce Kiwanis Club, 1994 - 95, Member/Board Member since 1982 • Past President, Vice President and Treasurer of St. Lucie County Chapter of the American Cancer Society, 1980 -1986 • Member of the St. Lucie County Chamber of Commerce, Member Board of Directors, Treasurer, September 2002 - 2006, Chairman Elect 2007, Chairman 2008, Past Chairman 2009 • Member Lawnwood Regional Medical Center Board of Trustees, 2000 — Present, Chairman 2013 - Present • Member of St. Lucie County Citizens Budget Committee, 2001 —2002 • Member of Ft. Pierce Citizens Budget Advisory Committee, 2010—2011 • Member of Ft. Pierce Civil Service Appeals Board, 2013 - Present Professional Experience • Miles Grant Development/Country Club— Stuart, Florida, July 1975—October 1976 • State Auditor General's Office — Public Accounts Auditor — November 1976 through September 1979 • Director - Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for numerous government and nonprofit audits. • Over 30 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Gaines has been involved in all phases of the audits listed on the preceding pages. - 18 - 16- I1A1 Commitment to Quality Service Personnel Qualifications and Experience J. W. Gaines, CPA, CITP (Continued) Director Continuing Professional Education • Has participated in numerous continuing professional education courses provided by nationally recognized sponsors over the last two years to keep abreast of the latest developments in accounting and auditing such as: Governmental Accounting Report and Audit Update Analytical Procedures, FICPA Annual Update for Accountants and Auditors Single Audit Sampling and Other Considerations - 19 - I6I1A1 Commitment to Quality Service Personnel Qualifications and Experience David S. McGuire, CPA, CITP Accounting and Audit Principal— 12 years Accounting and Audit Manager—4 years Staff Accountant — 11 years Education • University of Central Florida, B.A. —Accounting • Barry University— Master of Professional Accountancy Registrations • Certified Public Accountant—State of Florida, State Board of Accountancy • Certified Information Technology Professional (CITP) —American Institute of Certified Public Accountants • Certified Not-For-Profit Core Concepts 2018 Professional Affiliations/Community Service • Member of the American and Florida Institutes of Certified Public Accountants • Associate Member, Florida Government Finance Office Associates • Assistant Coach — St. Lucie County Youth Football Organization (1994—2005) • Assistant Coach — Greater Port St. Lucie Football League, Inc. (2006—2010) • Board Member—Greater Port St. Lucie Football League, Inc. (2011 — present) • Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 — 2003) • Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross (2004—2010) • Member/Board Member of Port St. Lucie Kiwanis (1994—2001) • President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004 —present) • St. Lucie District School Board Superintendent Search Committee (2013—present) Professional Experience • Twenty-four years public accounting experience with an emphasis on nonprofit and governmental organizations. • Audit Manager in-charge on a variety of audit and review engagements within several industries, including the following government and nonprofit organizations: St. Lucie County, Florida 19th Circuit Office of Medical Examiner Troup Indiantown Water Control District Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc. Reaching Our Community Kids - South St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc. North Springs Improvement District • Four years of service in the United States Air Force in computer operations, with a top secret (SCl/SBI) security clearance. - 20 - 1611A1 Commitment to Quality Service Personnel Qualifications and Experience David S. McGuire, CPA, CITP (Continued) Accounting and Audit Principal Continuing Professional Education ♦ Mr. McGuire has attended numerous continuing professional education courses and seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as follows: Not-for-Profit Auditing Financial Results and Compliance Requirements Update: Government Accounting Reporting and Auditing Annual Update for Accountants and Auditors - 21 - 1 61 1A1 Commitment to Quality Service Personnel Qualifications and Experience David F. Naughton, CPA Accounting and Audit Manager—30 years Education • Stetson University, B.B.A. —Accounting Registrations • Certified Public Accountant—State of Florida, State Board of Accountancy Professional Affiliations/Community Service • Member of the American and Florida Institutes of Certified Public Accountants • Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government • Affiliate Member Government Finance Officers Association (GFOA) for over 10 years • Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10 years • Technical Review— 1997 FICPA Course on State and Local Governments in Florida • Board of Directors — Kiwanis of Ft. Pierce, Treasurer — 1994-1999; Vice President — 1999- 2001 Professional Experience • Twenty-seven years public accounting experience with an emphasis on governmental and nonprofit organizations. • State Auditor General's Office — West Palm Beach, Staff Auditor, June 1985 to September 1985 • Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not-for-profit audits. • Over 20 years of public accounting and governmental experience, specializing in governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities. Governmental and non-profit entities served include the following: Counties: St. Lucie County Municipalities: City of Fort Pierce City of Stuart - 22 - 16I1A1 Commitment to Quality Service Personnel Qualifications and Experience David F. Haughton, CPA (Continued) Accounting and Audit Manager Professional Experience (Continued) Special Districts: Bluewaters Community Development District Country Club of Mount Dora Community Development District Fiddler's Creek Community Development District#1 and #2 Indigo Community Development District North Springs Improvement District Renaissance Commons Community Development District St. Lucie West Services District Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District Non-Profits: The Dunbar Center, Inc. Hibiscus Children's Foundation, Inc. Hope Rural School, Inc. Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc. United Way of Martin County, Inc. Workforce Development Board of the Treasure Coast, Inc. • While with the Auditor General's Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District. • During 1997 he performed a technical review of the Florida Institute of Certified Public Accountants state CPE course on Audits of State and Local Governments in Florida. His comments were well received by the author and were utilized in future updates to the course. Continuing Professional Education • During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences on special districts and governmental auditing in Florida. He averages in excess of 100 hours bi-annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section. He has over 75 hours of governmental CPE credit within the past two years. - 23 - 1611A1 Commitment to Quality Service Personnel Qualifications and Experience Matthew Gonano, CPA Senior Staff Accountant— 10 years Education • University of North Florida, B.B.A. —Accounting • University of Alicante, Spain — International Business • Florida Atlantic University—Masters of Accounting Professional Affiliations/Community Service • American Institute of Certified Public Accountants • Florida Institute of Certified Public Accountants Professional Experience • Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. • Performed audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS) • Performed Single Audits of nonprofit organizations in accordance with OMB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations. Continuing Professional Education • Mr. Gonano has participated in numerous continuing professional education courses. - 24 - 1611A1 Commitment to Quality Service Personnel Qualifications and Experience Paul Daly Staff Accountant—9 years Education • Florida Atlantic University, B.S. —Accounting Professional Experience • Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education • Working to attain the requirements to take the Certified Public Accounting (CPA) exam. - 25- 1 61 1A1 Commitment to Quality Service Personnel Qualifications and Experience Melissa Marlin Senior Staff Accountant—7 years Education • Indian River State College, A.A. —Accounting • Florida Atlantic University, B.B.A. —Accounting Professional Experience • Staff accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education • Mrs. Marlin participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. • Mrs. Marlin is currently studying to pass the CPA exam. - 26- 161041 Commitment to Quality Service Personnel Qualifications and Experience Bryan Snyder Staff Accountant—5 years Education • Florida Atlantic University, B.B.A. —Accounting Professional Experience • Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank. • Mr. Snyder is gaining experience auditing governmental & nonprofit entities. Continuing Professional Education • Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate. • Mr. Snyder is currently studying to pass the CPA exam. - 27 - 16 { 1A1 Commitment to Quality Service Personnel Qualifications and Experience Maritza Stonebraker Staff Accountant—4 years Education • Indian River State College, B.S.A. —Accounting Professional Experience • Staff Accountant beginning her professional auditing career with Berger, Toombs, Elam, Gaines, & Frank. Continuing Professional Education • Mrs. Stonebraker participates in numerous continuing education courses and plans on acquiring her CPA. ♦ Mrs. Stonebraker is currently studying to pass the CPA exam. - 28- 1611A1 Commitment to Quality Service Personnel Qualifications and Experience Jonathan Herman, CPA Senior Staff Accountant—7 years Education • University of Central Florida, B.S. —Accounting • Florida Atlantic University, MACC Professional Experience • Accounting graduate with five years experience with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education • Mr. Herman participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. - 29- 1611A1 Commitment to Quality Service Personnel Qualifications and Experience Sean Stanton, CPA Staff Accountant—4 years Education ♦ University of South Florida, B.S. —Accounting • Florida Atlantic University, M.B.A. —Accounting Professional Experience • Staff accountant with Berger, Toombs, Elam, Gaines, & Frank auditing governmental and non-profit entities. Continuing Professional Education • Mr. Stanton participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. - 30 - 16I1A1 Commitment to Quality Service Personnel Qualifications and Experience Taylor Nuccio Staff Accountant—3 years Education ♦ Indian River State College, B.S.A. —Accounting Professional Experience • Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education • Ms. Nuccio participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. ♦ Ms. Nuccio is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam. - 31 - 1 61 1A1 Commitment to Quality Service Personnel Qualifications and Experience Kirk Vasser Staff Accountant— 1 year Education • Indian River State College, B.S.A. —Accounting Professional Experience • Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education • Mr. Vasser participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. • Mr. Vasser is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam. - 32 - 1 61 1A1 Commitment to Quality Service Personnel Qualifications and Experience Madison Ballash Staff Accountant— 1 year Education • Indian River State College, B.S.A. —Accounting (May 2020) Professional Experience • Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education • Ms. Ballash participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. • Ms. Ballash is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam. - 33 - I611A1 MBAGG ETT Judson B.8aggett n 6815 Dairy Road MBA,CPA,CYA,Partner Zephyrhills,FL 33542 REUTIMANN Marc)Reutimann ) (813)788-2155 &ASSOCIATES,CPAS, PA CPA,Partner (813)782-8606 Report on the Firm's System of Quality Control To the Partners October 30,2019 Berger,Toombs,Elam,Gaines&Frank,CPAs,PL and the Peer Review Committee of the Florida Institute of Certified Public Accountants We have reviewed the system of quality control for the accounting and auditing practice of Berger,Toombs, Elam, Gaines&Frank,CPAs, PL,(the firm), in effect for the year ended May 31, 2019.Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants(Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at aicpa.org/prsummary.The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards,if any,are evaluated by a peer reviewer to determine a peer review rating. Firm's Responsibility The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate,and for remediating weaknesses in its system of quality control,if any. Peer Reviewer's Responsibility Our responsibility is to express an opinion on the design of the system of quality control, and the firm's compliance therewith based on our review. Required Selections and Considerations Engagements selected for review included engagements performed under Government Auditing Standards,including a compliance audit under the Single Audit Act. As a part of our peer review,we considered reviews by regulatory entities as communicated by the firm,if applicable,in determining the nature and extent of our procedures. Opinion In our opinion, the system of quality control for the accounting and auditing practice of Berger,Toombs, Elam,Gaines&Frank,CPAs, PL, in effect for the year ended May 31,2019, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Berger, Toombs, Elam, Gaines& Frank, CPAs, PL has received a peer review rating of pass. jo ,y:k` 1) ,Y:tip, a. Ckr n, C ePiis P't1 RAGG : REl'TIMAri?'&ASSOCIATES,CRAB.PA Member American Institute of Certified Public Accountants(AICPA)and Florida Institute of Certified Public Accountants(FICPA) Notional Association of Certified Valuation Analysts(NACVA) - 34 - 1611A1 HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS District Auditing Services for Fiscal Year 2020 Collier County, Florida INSTRUCTIONS TO PROPOSERS SECTION 1. DUE DATE. Sealed proposals must be received no later than 5:00 p.m. on Friday, October 16, 2020, Attention: Jack Arcurie, 10456 Heritage Bay Blvd., Naples, FL 34120 as well as one (1) electronic copy on a flash drive to Heritage Bay CDD do Inframark Infrastructure Management Services, 15275 Collier Blvd. #201-346, Naples, FL 34119. Proposals will be publicly opened at that time. SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations. SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District. SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL. Proposers shall be disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization. SECTION 5. SUBMISSION OF PROPOSAL. Submit five (5) copies of the Proposal Documents and an electronic version, and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title "Auditing Services— Heritage Bay Community Development District" on the face of it. SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days. SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the Evaluation Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these instructions (the "Proposal Documents"). SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith. - 35 - 1 61 1A1 SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District. SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a Contract (Engagement Letter) with the District. SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District's limited waiver of liability contained in Section 768.28, Florida Statutes, or any other statute or law. SECTION 12. MISCELLANEOUS. All proposals shall include the following information in addition to any other requirements of the proposal documents. A. List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience. B. Describe proposed staffing levels, including resumes with applicable certifications. C. Three references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. D. The lump sum cost of the provision of the services under the proposal. E. Must perform the audit fieldwork at the office where the District records are maintained. SECTION 13. PROTESTS. Any protest regarding the Proposal Documents, must be filed in writing, at the Offices of the District Manager, within seventy-two (72) hours after the receipt of the proposed contract documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to the Proposal Documents. SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents. - 36 - 1611A1 • Helping You Sine c r o r ... � ti Sint :471 PROPOSER Carr,Riggs&Ingram �� CAR R RI RIGGS & 500 Grand Boulevard,#210 „�;fj INGRAM to e exert-ac s4e,4V Vice Miramar Miramar Beach, FL 32550 (850)837-3141 and Advisors PROPOSAL FOR CRlcpCPA CRlcpa.com Heritage Bay Community SUBMITTED BY K.Alan Jowers Jonathan Hartness Development District Engagement Partner Concurring Partner AJowers@CRlcpa.com JHartness@CRlcpa.com October 16, 2020 161 1A1 Dear Heritage Bay Community Development District: Carr, Riggs & Ingram, LLC (CRI) appreciates the opportunity to propose on auditing services to Heritage Bay Community Development District. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. We pride ourselves on getting to know our clients and illuminating solutions by providing innovative ideas to move them from compliance to providing them a competitive advantage. Investment in You. We believe in developing long-term, mutually beneficial relationships and quickly demonstrating value with a fee structure and service solutions that provide immediate and continued savings. Our investment starts on "Day 1" as your assigned team begins with our proven, streamlined process that minimizes your time and disruption during the service provider change and continues throughout the relationship. Dedicated Team. CRI's team consists of more than 1,900 professionals, which allows us to tailor your service team by aligning their industry, service, and specialty skills with your needs. Our dedicated teams deliver the highest level of business acumen and knowledge to your organization; our commitment to consistent staffing allows you to maximize savings and remain focused on your needs. Equilibrium.CRI delivers big firm expertise with small firm service. Of approximately 45,000 public accounting firms in the United States, CRI currently ranks in the top 25.Additionally, as a part of PrimeGlobal, an association of independent accounting firms,we have access to international resources as-and when - needed. Leveraging these resources while maintaining local decision-making authority means that simplified solutions are only a phone call away.And we believe that's the best of both worlds for our clients. Active Partner Participation. Collectively, our partners deliver expertise derived from more than 7,500 years of business experience. With this level of talent, we thoughtfully choose a partner that aligns with your business' needs and industry. Our hands-on, working partners "show up" to convey our genuine commitment to your success. They strive to earn trusted advisor roles by digging in, proactively learning your business, and producing long-term value for you. Simplified Solutions. While our 500+ cumulative partner certifications is an impressive statistic, success is measured by translating complex concepts into client solutions. While accounting is the language of business, we're here to decipher the jargon and help you make educated decisions. CRlnnovate embraces agility and invention. The CRI vSTARTM process, our initiative delivering a virtual audit, is designed to provide you with maximized efficiencies, reduced workload, and an improved experience. We welcome the opportunity to demonstrate to you the same teamwork, expertise, innovation, and responsiveness that have made us one of the fastest growing public accounting firms in the United States. Again,we appreciate your consideration. Sincerely, K.Alan Dowers Engagement Partner CRlcpa.com CARR, RIGGS& INGRAM 1611A1 TABLE OF CONTENTS Mani MI YOUR NEEDS UNDERSTANDING & MEETING YOUR NEEDS 4 YOUR SERVICES&FEES YOUR SERVICES& FEES 5 YOUR CHOICE: CRI FIRM PROFILE 6 GOVERNMENT CREDENTIALS 7 RELEVANT EXPERIENCE 8 YOUR SOLUTION TEAM 9 DELIVERING QUALITY TO YOU 15 WORKING TOGETHER: OVERVIEW SHARING CRI'S VALUES WITH YOU 16 TRANSITIONING YOU 17 CRI'S GLOBAL RESOURCES 18 JOIN OUR CONVERSATION 19 WORKING TOGETHER: DETAILS CRI AUDIT FRAMEWORK 20 CRI AUDIT APPROACH 22 APPENDIX APPENDIX A- RFP DOCUMENTS 24 CRlcpa.com CARR, RIGGS& INGRAM 3 1611A1 111 UNDERSTANDING & MEETING YOUR NEEDS From the RFP or during our recent visit with your team, we understood your team to express the following needs, requests, and/or issues. We've detailed our proposed solutions below and are happy to discuss other related projects as they arise and upon request. NEEDS&IS . SOLUTIONS,&SERVICES, Technical The District is required to have independent audits Perform external audit services in performed on its financial statements. accordance with auditing standards generally accepted in the United States of America (GAAS), in order to express an opinion on the Heritage Bay Community Development District's financial statements. Relational The District's Board of Supervisors and management Communicate expect open and continuous communication with contemporaneously and directly their CPA firm in order to avoid surprise findings at with management regarding the the end of the audit. results of our procedures. Anticipate and respond to concerns of management and/or the Audit Committee(if/when formed). CRlcpa.com CARR, RIGGS& INGRAM 161 1A1 YOUR SERVICES & FEES We value creating mutually rewarding, long-term relationships with our clients. Our goal is to provide high quality, responsive service that yields returns far greater than your investment in our professional fees. Please find below our proposal of fees to provide the requested services for the upcoming fiscal years. SERVICE CRI FEES CRI FEES CRI FEES.' 2020AIL 2021 202 Perform external audit services in accordance with $6,000 $6,100 $6,250 auditing standards generally accepted in the United States of America (GAAS) *Actual out-of-pocket expenses will be billed separately and are not included in the fee. If Heritage Bay Community Development District requests additional services outside of this proposal, professional fee hourly rates are as follows, but may be negotiated depending on the project request: CLASSIFICATION HOURLY.' Partner $400 Manager $300 Senior $190 Staff $140 IT Specialist $250 Fraud Specialist $250 Our professional fees are based on the key assumptions that Heritage Bay Community Development District will: • Ensure that the predecessor's work papers will be made available for timely review. • Make available documents and work papers for review at Heritage Bay Community Development District's headquarters location, although we may choose to review at alternate locations. • Prepare certain schedules and analyses and provide supporting documents as requested. • Assist us in obtaining an understanding of the accounting systems of Heritage Bay Community Development District. • Not experience a significant change in business operations or financial reporting standards. CRIcpa.com CARR, RIGGS& INGRAM 1611A1 ill CRI FIRM PROFILE ill 1997 1041011k 25+ 1900+ ��\ SERVICES tilt300+ ri;,i Auditing PROFESSIONALS PARTNERS Advisory Business Support&Transactions Business Tax Employee Benefit Plans Governance, Risk&Assurance Individual Tax& Planning TOP 25 CPA FIRM IT Audits&Assurance (as ranked by Accounting Today) INDUSTRY EXPERTISE Captive Insurance Construction Financial Institutions 1 00,000+ Governments CLIENTS I II Healthcare Institutional Real Estate irr- Insurance 20+ YEARS Manufacturing& Distribution Nonprofits OF CONSISTENT GROWTH + ` SINCE FORMATION CRI FAMILY OF COMPANIES I Auditwerx III CRI Advanced Analytics CRI FIRM VALUES: h • A CRI Capital Advisors = CRI Solutions Group CLIENT SERVICE. 'i1 CRI TPA Services RESPECT. °Q�° '' Level Four Advisory Services INTEGRITY. _= 7 Paywerx UNYIELDING INTEGRITY )) Preferred Legacy Trust CRlcpa.com CARR, RIGGS& INGRAM 1611A1 111 GOVERNMENT CREDENTIALS CRI'S GOVERNMENTAL EXPERTISE . lII Audit and Consulting Services for — Governmental ■ I Partner SOO+ governmental entities with annual revenues Designations totaling $24 Billion Including: CPA, CGFM, CITP, CFE, CMA, CISA, CGEIT, CTGA, CFF, CGMA,and CGAP pp- CLIENTS WITH ANNUAL REVENUES UP TO: 220+ single audits performed annually 90+ School Districts Consulting and other agreed upon $1 . 1 B i l l i o n procedures engagements for 150 goverment entities 100+ Municipalities Single Audit Resource Center's $1 .8 Billion Award for Excellence in Knowledge, Value, and Overall Client Satisfaction 60+ Agencies/Authorities Member of AICPA's Government $3 Billion 140 Audit Quality Center CRlcpa.com CARR, RIGGS& INGRAM 1611A1 111 RELEVANT EXPERIENCE CRI delivers a depth of resources that ensures our understanding of your challenges and innovative solutions for overcoming them. Our team's combined experience is derived from providing audit, tax, consulting, and accounting outsourcing services.We parlay this vast experience and derived best practices into proven solutions that benefit you. Below we share specific, relevant client references;we encourage you to consult with them. RELATIONSHIP TIMELINE SERVICE RELEVANT POINTS TO CONSIDER DESCRIPTION Rizzetta &Company 2006- Present Annual Financial • Client service experience Shawn Wildermuth Statement Audits of • Responsiveness to client 3434 Colwell Avenue Multiple CDDs needs Suite 200 • Long-term relationship Tampa, FL 33614 • CDD management co. 813.933.5571 GMS, LLC 2006- Present Annual Financial • Client service experience Dave DeNagy Statement Audits of • Responsiveness to client 14785 Old St.Augustine Road Multiple CDDs needs Suite 4 • Long-term relationship Jacksonville, FL 32258 • CDD management co. 904.288.9130 Wrathell, Hunt&Associates, LLC 2006- Present Annual Financial • Client service experience Jeffrey Pinder Statement Audits of • Responsiveness to client 2300 Glades Road Multiple CDDs needs Suite 410W • Long-term relationship Boca Raton, FL 33431 • CDD management co. 561.571.0010 PFM Group Consulting, LLC 2007- Present Annual Financial • Client service experience Jennifer Glasgow Statement Audits of • Responsiveness to client 12051 Corporate Blvd. Multiple CDDs needs Orlando, FL 32817 • Long-term relationship 407.382.3256 • CDD management co. CRlcpa.com CARR, RIGGS& INGRAM 8 1 6- I 1 A 1 YOUR SOLUTION TEAM K. Alan Jowers _ Engatement Partner AJowers@CRlcpa.corn 850.337.3213 Direct Experience Representative Clients Alan has over 25 years of experience in public accounting primarily with • Santa Rosa County financial statement assurance engagements. His practice includes local District School Board governmental entities, condominium and homeowner associations, non- • Okaloosa Gas District profit organizations, and nonpublic companies. He currently has direct • Santa Rosa Island engagement responsibility for a significant number of audits throughout Authority the state of Florida • Pasco County Alan is licensed to practice as a certified public accountant in Florida and • Okaloosa County Georgia. He is a member of the Board of Directors of the Florida Institute of District School Board Certified Public Accountants (FICPA), has been an active member of the • Pinellas County School FICPA's State and Local Governmental Committee, and is a past chair of its District Common Interest Realty Association Committee. He is also active in the • Celebration Community Panhandle Chapter of the Florida Governmental Finance Officers Development District Association (FGFOA) and is a former member of the FGFOA's statewide • Hammock Bay Technical Resource Committee. Community Development District Education, Licenses&Certifications • Amelia National • Masters of Accountancy, University of Alabama Community • BS,Accounting, Florida State University Development District • Certified Public Accountant Professional Affiliations • American Institute of Certified Public Accountants(AICPA) • Florida Institute of Certified Public Accountants (FICPA) - member of the Board of Governors • Governmental Finance Officers Association(GFOA) • Florida Governmental Finance Officers Association(FGFOA) CRlcpa.com CARR, RIGGS& INGRAM 1611A1 YOUR SOLUTION TEAM Jonathan Hartness Concurring Partner JHartness@CRlcpa.com 850.337.3569 Direct Experience Representative Clients Jonathan has over 12 years of auditing and accounting experience • Community with CRI. He is responsible for audits, reviews and compilations of Development Districts local governmental entities, condominium and homeowner • Condominium and associations, and non-public companies. Homeowner Associations Jonathan is licensed to practice as a Certified Public Accountant in Florida. He is a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. He exceeds all continuing professional education requirements related to Government Auditing Standards. Jonathan currently supervises engagements for many governmental entities in the State of Florida including community development districts. He is active in our firm's governmental industry line as well as our condominium and homeowner association practice. Jonathan is an integral part of our community development district practice. Education, Licenses&Certifications • MAcc,Accounting, University of West Florida • Certified Public Accountant • Community Association Manager(CAM), Licensed in Florida Professional Affiliations • American Institute of Certified Public Accountants(AICPA) • Florida Institute of Certified Public Accountants(FICPA) CRlcpa.com CARR, RIGGS& INGRAM 10 1611A1 II YOUR SOLUTION TEAM III Stephen Riggs, IV Consulting Partner ._ ,"� SCRiggs@CRlcpa.corn 850.337.3548 I Direct Experience Representative Clients Stephen has over 17 years accounting and audit experience, including • Community three years with the international public accounting firm, Ernst & Development Districts Young, LLP. His experience includes numerous clients in industries • Condominium and including governmental, not-for-profit, healthcare, SEC and privately Homeowner held corporations. Associations • County and Local Stephen is licensed to practice as a certified public accountant in Governments Florida. He is a member of the State and local Governmental section • Non-Profit Organizations of the Florida Institute of Certified Public Accountants and exceeds all • Privately-held continuing professional education requirements related to corporations Government Auditing Standards. He is currently a partner on engagements for many special districts in the State of Florida, including community development districts, fire districts and school districts. In addition to his public accounting experience, Stephen has served on the Board of Directors for a Community Development District and a non-profit organization. Education, Licenses&Certifications • Masters of Accountancy, University of West Florida • BA, Economics, University of Florida • Certified Public Accountant Professional Affiliations • American Institute of Certified Public Accountants(AICPA) • Florida Institute of Certified Public Accountants(FICPA) • Past President, Emerald Coast Chapter of Florida Institute of Certified Public Accountants(FICPA) CRlcpa.com CARR, RIGGS& INGRAM 1611A1 YOUR SOLUTION TEAM Grace Hartness Senior Manager GHartness@CRlcpa.com 850.337.3243 Direct Experience Representative Clients Grace has over 12 years accounting and audit experience with CRI. • Community She has worked on several major construction companies, Development Districts government entities, community development districts, condominium • Condominium and and homeowner associations and non-profit organizations. In Homeowner addition, she has been involved in special audit projects for the Associations Miami-Dade Airport Authority. Grace is licensed to practice as a • Utility Services certified public accountant in Florida and exceeds all continuing • School Districts professional education requirements related to Government Auditing • County and Local Standards. In addition, Grace fluently speaks several languages Governments including French and Arabic. Grace currently supervises engagements • Non-Profit Organizations for many special districts in the State of Florida including community development districts and school districts. She is active in our firm's condominium and homeowner association practice. Grace started with CRI in August 2006, upon completion of her master's degree, and was promoted to manager in 2011. Education, Licenses& Certifications • MAcc,Accounting, University of West Florida • Certified Public Accountant • Community Association Manager(CAM), Licensed in Florida Professional Affiliations • American Institute of Certified Public Accountants(AICPA) • Florida Institute of Certified Public Accountants(FICPA) • Accounting& Financial Women's Alliance(AFWA) CRlcpa.com CARR, RIGGS& INGRAM 16I 1A1 YOUR SOLUTION TEAM 111 Chad Branson Senior Manager CBranson@CRlcpa.com 850.337.3226 I Direct Experience Representative Service Chad Branson has over 17 years of experience in public accounting, Areas with practice concentrations in auditing governmental, nonprofit and • Local Governments for profit entities. Chad has accumulated experience throughout his including Water and career in Federal and Florida Single Audit Acts compliance monitoring Sewer Organizations and and auditing. During his career he has supervised and managed audit Fire Districts engagements for a wide variety of governmental and nonprofit • School Districts including organization clients.ln addition, he has performed internal audit work, Foundations information technology general controls testing, forensic • Nonprofit Organizations investigations, and risk assessments for governmental entities. Representative Clients Chad has been with Carr, Riggs and Ingram, LLC since 2005. (including previous clients) • School Districts- Pinellas Education, Licenses& Certifications County, Okaloosa • Bachelor and Master of Accountancy - University of Mississippi, County, Pasco County, Oxford MS Santa Rosa County • Certified Public Accountant (CPA) - Licensed in Florida and • Florida Office of Early Mississippi Learning Coalition • Community Association Manager(CAM)- Florida • Florida Department of • Certified Information Technology Professional-AICPA Elder Affairs • Fire Districts-Destin, Professional Affiliations Ocean City, North Bay • American Institute of Certified Public Accountants(AICPA) • Utilities- Regional • Florida Institute of Certified Public Accountants(FICPA) Utilities,Midway Water • Emerald Coast Chapter(FICPA) Board Systems, Inc.,Emerald • Florida Governmental Finance Officers Association (FGFOA) Coast Utilities Authority • Escambia County CRlcpa.com CARR, RIGGS& INGRAM 13 16I1A1 YOUR SOLUTION TEAM Lauren Villarreal Supervising Senior LVillarreal@CRlcpa.com 850.337.3223 I Direct (; Experience Representative Service Lauren has four years auditing and accounting experience in the Destin office of Areas CRI.She is an audit supervising senior with primary responsibility for fieldwork and • Community reporting on audits of clients in a variety of industries including local governmental Development Districts and non-profit entities as well as employee benefit plans and commercial • Condominium and businesses. She is currently the in-charge auditor for over a dozen community Homeowner development districts with several CDD management companies in the State of Associations Florida. • Employee Benefit Plans • County and Local Lauren is licensed to practice as a Certified Public Accountant in Florida. She is a Governments member of the American Institute of Certified Public Accountants and the Florida • Non Profit Organizations Institute of Certified Public Accountants. She exceeds all continuing professional education requirements related to Government Auditing Standards. Lauren currently supervises engagements for many governmental entities in the State of Florida including community development districts and other special governments. She is active in our firm's governmental industry line as well as the condominium and homeowner association practice. In addition, Lauren has accumulated experience in Federal and Florida Single Audit Acts compliance monitoring and auditing. Lauren has performed several single audits of federal grants under OMB Circular A-133. Education,Licenses&Certifications • BS,Accounting,Florida State University • BS,Business Administration,Florida State University • Certified Public Accountant • Community Association Manager(CAM),Licensed in Florida Professional Affiliations • American Institute of Certified Public Accountants(AICPA) • Florida Institute of Certified Public Accountants(FICPA) CRlcpa.com CARR, RIGGS& INGRAM 14 1611A1 DELIVERING QUALITY TO YOU AUDIT METHODOLOGY Our audit, tax, consulting, and client accounting services documentation is maintained electronically. Compliance with our methodology is regularly reviewed and evaluated as part of our internal quality program, which is further discussed in this section under INTERNAL QUALITY CONTROL REVIEWS AND EXTERNAL REVIEWS. Comprehensive policies and procedures governing all of our practices and addressing professional and regulatory standards and implementation issues are constantly updated for new professional developments and emerging issues. See the table of contents to identify the relevant audit approach and methodology detailed description section. ENGAGEMENT QUALITY REVIEW PARTNER(CONCURRING PARTNER) Audit engagements are assigned engagement quality review (EQR) partner, as appropriate. This role is one of the most important elements of our quality assurance process, as it provides for a timely, independent review of key accounting and auditing issues. The EQR partner also reviews the financial statements and related supporting documentation—including the disclosures—to evaluate their fair presentation under accounting principles generally accepted in the United States of America (GAAP). INTERNAL QUALITY CONTROL REVIEWS AND EXTERNAL REVIEWS Experienced partners and professional staff of our firm conduct quality control reviews of our audits. Our partners'work is reviewed annually, and the inspection process includes periodic testing of the effectiveness of our quality controls and a continuous improvement program. This risk-based annual inspection is intended to mimic the triennial peer review described in the following paragraph and are performed on completed engagements. In addition to this inspection, we perform in-process, "pre-issuance" reviews of partners' work that are chosen for using a risk-based selection process; these reviews are performed by our corporate quality control team. The combination of the in-process and completed engagements is part of our continuous improvement processes. Peer reviews are performed every three years by another independent public accounting firm. The most recent review of our firm was performed in 2019 by Brown Edwards, whose report was the most favorable possible "Pass". In addition, we are registered with the PCAOB and our 2018 PCAOB inspection report was also the most favorable possible—no audit deficiencies or quality control defects identified. The 2018 PCAOB report can be viewed at https_//pcaobus.org/Inspections/Reports/Documents/104-2019-029-Carr-Riggs-Ingram-LLC.pdf. CRlcpa.com CARR, RIGGS& INGRAM 15 1611A1 SHARING CRI'S VALUES WITH YOU We are proud of our hands-on, service-centric, and results-oriented approach. Combining that approach with quality controls and superior talent allows us to help you achieve your goals and strengthen your management systems and processes. This approach is further emphasized through our three core values which guide our team's behavior and function as the foundation for interactions with our clients and each other. V� J\ 2 AIMIL UNYIELDING INTEGRITY CLIENT SERVICE / INTEGRITY Defining our brand by meeting Building productive, long- Living with sincerity, or exceeding the highest term relationships with each transparency, and honesty expectations of our clients other that are based on mutual respect, trust, and sharing CRlcpa.com CARR, RIGGS& INGRAM 16 1611A1 TRANSITIONING YOU When choosing to change firms, the time involved in working with new accounting professionals is often a concern. CRI's well-defined efficient, seamless transition process is designed to: • Provide you with value from the very first encounter, • Avoid interruption of service, • Minimize disruption and investment of management's time, • Raise the standard of service, and • Establish ongoing channels of communication with Heritage Bay Community Development District's management. The transition plan is comprised of the following key activities and can occur within approximately two weeks, depending on the availability of the parties involved: • Management approves the • CRI and management sign change in firms, pending engagement letter. new firm's completion of • Management notifies • CRI and management client acceptance predecessor firm of decision develop communication procedures. to change service providers. plan protocol. • CRI performs client • CRI makes inquiries of and . CRI and management acceptance procedures, reviews predecessor firm finalize timetable and key such as: workpapers related to your dates. - Interview key service prior year's audit and tax provider relationships services (as applicable). • CRI develops initial • Predecessor firm provides understanding of your - Interview predecessor copies of requested business processes. firm. workpapers. • CRI reports to management - Internal firm review and process review items approval. subsequent to initial planning stage. PRE-APPROVAL & CLIENT ACCEPTANCE UNDERSTANDING & PLANNING CRlcpa.com CARR, RIGGS& INGRAM 17 16- 11A1 CRI'S GLOBAL RESOURCES Many businesses are expanding and/or evaluating their global reach, and they require assistance in order to comprehensively consider the various financial implications of growing in international markets. In addition to CRI's internal resources, we deliver the expertise and support of some of the world's most highly regarded accounting firms through shared alliance as members of PrimeGlobal. WHO IS PRIMEGLOBAL? PrimeGlobal An Association of IndependentAccountinq Firms Revenue Countries Offices Staff Partners $2.96+ 80+ 850+ 16,000+ 2,500+ 280+ HOW OUR PRIMEGLOBAL MEMBERS CAN BENEFIT YOU We supplement our in-depth, industry knowledge and specialized services through our collaborations with other PrimeGlobal firms to help you evaluate your options globally. CRT's goal is to provide you with the information you need to make well-informed, smart business decisions. 4 KEY BENEFITS TO CRI CLIENTS FROM OUR PRIMEGLOBAL MEMBERSHIP 2 3 4 SOLUTIONS ACCESSIBILITY DECISION MAKING SINGLE POINT that are worldwide to knowledge and with the support of OF CONTACT and world-class. resources of local connections CRI's learn serves statutory, and cultural as your contact for regulatory, and understanding each engagement, compliance throughout regions and we project requirements of the world. manage across the throughout the entire team world. including other PrimeGlobal firms and specialists. CRlcpa.com CARR, RIGGS& INGRAM 18 1611A1 JOIN OUR CONVERSATION We know that some information that makes perfect sense to a CPA may not be as clear to our clients.Therefore, we produce original content in the form of articles, videos, white papers, webinars, and more to provide timely, down-to-earth translations of complex subjects. We publish this original content on CRlcpa.com and across all our many social channels. FOLLOW CRI ON SOCIAL MEDIA o' in SUBSCRIBE TO THE CRI E-NEWSLETTER CRICPA.COM /NEWSLETTER-SIGNUP IT FIGURES: THE CRI PODCAST p1GU;Q `� Created to provide insight into the latest developments and regulations in y y the accounting and finance space, It Figures is an accounting and advisory focused podcast for business and organization leaders, entrepreneurs, and anyone who is looking to go beyond the status quo. Listen on Apple Podcasts, Spotify, iHeart Radio, and more. itfigurespodcast.com CRI's CEO ACTION FOR DIVERSITY AND INCLUSION ACTS ON Carr, Riggs & Ingram is committed to fostering an inclusive and diverse Awlf place for all employees to work in and engage. When our managing ,aC„o partner and chairman, Bill Carr, signed the CEO Action for Diversity & InclusionTM pledge, he made a public commitment to building a t productive, diverse, and inclusive workplace. Learn more about CRI's commitment to Diversity and Inclusion. CRlcpa.com CARR, RIGGS& INGRAM 16- 11A1 111 CRI AUDIT FRAMEWORK Our proposed services require a coordinated effort between us and Heritage Bay Community Development District's team. Planning and continual communication are essential to developing the appropriate procedures, working collaboratively to resolve any identified issues, and meeting your timelines. CRI's audit approach occurs within a framework of our client's business and industry; therefore, we assess risk by: • Understanding management's perspectives and goals, and • Considering business conditions and threats that could prevent management from achieving its business objectives. We assess risks in the following areas: r 1 • Acquisition,Divestiture& • Materiality Reorganization • Financial Reporting • Audit Committee& Compliance Management Expectations • New Accounting • Operating Results Pronouncements • Banking Covenant Requirements FINANCIAL OPERATIO & GOVERNA • INFORMATION & BUSINESS TRANSACTION ENVIRONMENT • Investor/Market Expectations • Internal Control Environment • Technological Innovation • IT Systems&Support • Legislative/Regulatory Changes CRlcpa.com CARR, RIGGS& INGRAM 1611A1 CRI AUDIT FRAMEWORK ■ Our ultimate intent is to drill down from these broad risks to specific financial reporting risks. We understand both these risks and management's processes and procedures for mitigating them (i.e. internal controls) in order to develop our procedures to carry out our audit responsibilities. Although our audits are conducted through a structured, risk-based model, we focus on understanding the client's needs, requirements, and expectations. We work collaboratively with management and the Audit Committee (or similar function) to develop a communication and work plan to continuously improve client service, by doing so we help in moving your team from simple compliance to providing you with a competitive advantage. In planning, we concentrate on "key risks," (items with a greater risk of a material misstatement, a material weakness in internal controls, or other matters resulting in the issuance of an inappropriate audit report). We focus on "material" items (i.e. those items that would be important to the user of your financial statements). When evaluating materiality of identified misstatements, certain quantitative and qualitative factors must be considered—which may include: • Impact on operating trends(revenue/income, expenses, net income, etc). • Nature of the misstatement(i.e., did the misstatement result from an unlawful transaction?). • Impact on liquidity, capital/surplus, earnings capacity, etc. • Impact to loan covenants and contractual and regulatory requirements. Consistent communication is a key to completion of the audit. By ensuring constant involvement, we are in a better position to respond to your issues timely and efficiently. Therefore, we plan to meet with your management to: • Set-up the audit by reviewing the mapping of Heritage Bay Community Development District's financial information (financial statements and notes) to significant processes and IT systems to ensure that all significant account balances,transactions, procedures, and systems are tested as deemed necessary. • Discuss ongoing changes—specifically new accounting pronouncements and key business transactions in their early stages, enabling us to agree on the resolution of various complex business issues on a timely basis. CRlcpa.com CARR, RIGGS& INGRAM 21 16- I1A1 CRI AUDIT APPROACH Our audit approach is a four stage approach, as depicted in the summary below. Our client acceptance and risk assessment procedures occur during detailed conversations and observations with your team. The results of those procedures allow us to tailor an audit program to your specific risks and needs. We then execute the audit, report the results, and evaluate continuous improvement opportunities for ongoing service and benefit to you. CLIENT ACCEPTANCE AUDIT &PRE-PLANNING EXECUTION H IO y cs Operational8 Client Acceptance m Governance y Substantive Analytics J � HFinancial E Engagement Scoping . Test of Details Understand and Evaluate Significant Transactions. Processes&Related Controls Team Orientation General Audit Procedures Test Controls,as appropriate COMPLIANCE TO COMPETITIVE ADVANTAGE CRlcpa.com CARR, RIGGS& INGRAM 22 16- I1A1 CRI AUDIT APPROACH III STAGE 1:CLIENT ACCEPTANCE&PRE-PLANNING STAGE 3:AUDIT EXECUTION • Perform client acceptance procedures. • Where possible to test as efficiently as possible: • Collaborate with management to agree to expectations and - develop detailed analytical procedures to use as scope. substantive tests(benefit=reducing tests of details): • Assign appropriate staff based on client needs and assessed Examples include: risk. • ratio analysis, • regression analysis, • trend analysis, STAGE 2:RISK ASSESSMENT&AUDIT STRATEG • prasi tests,test, - utilize Computer-Assisted Audit Techniques(CAATs) • Interview client personnel and others to understand (benefit=automation of testing for more coverage and client-specific objectives and risks. less disruption to the client),and • Assess following aspects of the organization for their impact - perform targeted testing(also known as"coverage" on the audit plan: testing)to test large portions of account balances - environmental and other external risks, (benefit=more coverage with smaller selections). - management's fraud and IT risk assessment models, • Perform tests of details,including sampling. - entity level controls including: • Perform general audit procedures such as tests related to: • control environment - commitments and contingencies, • risk assessment, - legal letters, • information and communication, - management representations, • and monitoring controls. - reviews of Board minutes, - IT General Computer(ITGC)controls,such as - related party transactions, • IT Environment - debt covenants,and • Developing and Delivering IT,and - going concern. • Operating and Monitoring IT. • Perform other tests for compliance such as Yellow Book or • Determine materiality. Single Audit tests. • Develop and document our understanding of and/or reliance on: - linkage of financial statements to: • significant transactions, • processes, • IT systems,and • Continually monitor throughout the audit-providing • related controls, feedback as agreed during scoping. - existence of/reliance on SOC entities and their reports, • Conclude the audit(i.e.issue opinions and reports). - internal audit,and • Develop and present: - specialists(e.g.valuation,pension costs,etc.). - reports, • If elected,test controls including ITGC,through a mix of: - required communications, - inquiry, - management letter comments,and - observation - other audit-related deliverables. - examination,and • Perform debriefings to identify opportunities for - re-performance. improvement with our: • Perform preliminary analytical procedures. - engagement team,and/or • finalize risk assessments and develop a final audit strategy. -client's team. CRlcpa.com CARR, RIGGS& INGRAM 23 16I1A1 APPENDIX A - RFP DOCUMENTS 1111 Request for Proposals for Annual Audit Services for Heritage Bay Community Development District Heritage Bay Community Development District hereby requests proposals for annual financial auditing services. The proposal must provide for the auditing of the District's financial records for the fiscal year ending September 30, 2020, with an option for two additional annual renewals. The District is a local unit of special-purpose government created under Chapter 190, Flor- ida Statutes, for the purpose of financing, constructing, and maintaining public infrastructure. The District is located in County Collier and is approximately 687 acres in area. The District has an annual operating budget of approximately $2,053,057 00 inclusive of debt service The Auditing entity submitting a proposal must be duly licensed under Chapter 473, Florida Statutes and be qualified to conduct audits in accordance with "Government Auditing Standards", as adopted by the Florida Board of Accountancy. Audits shall be conducted in accordance with Florida Law and particularly Sec- tion 218.39. Florida Statutes, and the rules of the Florida Audi- tor General. The firm must perform the audit field work at the office where the District records are maintained. Proposal packages, which include evaluation criteria and in- structions to proposers are available from the District Manager at the address and telephone number listed below. Proposers must provide five (5) copies of their proposals Herit• age Bay CDD Audit Committee, Attention: Jack Arcurie, 10456 Heritage Bay Blvd., Naples, FL 34120 as well as one (1) electronic copy on a flash drive to Heritage Bay CDD C/o lnframark Infra- structure Management Services, 15275 Collier Blvd. 1201.346. Naples, FL 34119, Phone (239) 785-0675 Proposals must be re- ceived by 5:00 p.m. on Friday, October 16, 2020. The inner en- velope must be marked "Auditing Services - Heritage Bay Com- munity Development District." Please direct all questions regarding this Notice to the District Manager. Heritage Bay Community Development District Justin Faircloth, District Manager September 16. 2020 *4371380 CRlcpa.com CARR, RIGGS& INGRAM 1 6 1 1 A 1 APPENDIX A - RFP DOCUMENTS III HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICI REQUEST FOR PROPOSALS District Auditing Services for Fiscal Year 2020 Collier County,Florida INSTRUCTIONS TO PROPOSERS SECTION 1. DUE DATE. Sealed proposals must be received no later than 5:00 p.m. on Friday, October 16, 2020, Attention: Jack Arcurie, 10456 Heritage Bay Blvd., Naples, FL 34120 as well as one (1) electronic copy on a flash drive to Heritage Bay CDD do Inframark Infrastructure Management Services, 15275 Collier Blvd. #201-346, Naples, FL 34119. Proposals will be publicly opened at that time. SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal,the Proposer is assumed to be familiar with all federal, state and local laws,ordinances,rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws,ordinances and regulations. SECTION 3. QUALIFICATIONS OF PROPOSER. The contract,if awarded,will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District. SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL. Proposers shall be disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers,the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract,or for failure to demonstrate proper licensure and business organization. SECTION 5. SUBMISSION OF PROPOSAL. Submit five (5) copies of the Proposal Documents and an electronic version, and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title "Auditing Services—Heritage Bay Community Development District"on the face of it. SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety(90)days. SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals,these instructions,the Evaluation Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these instructions (the "Proposal Documents"). SECTION 8. PROPOSAL. In making its proposal,each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith. 1 CRIcpa.com CARR, RIGGS& INGRAM I6I1A1 APPENDIX A - RFP DOCUMENTS III 1111 SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District. SECTION 10. CONTRACT AWARD. Within fourteen(14)days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a Contract (Engagement Letter)with the District. SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District's limited waiver of liability contained in Section 768.28,Florida Statutes,or any other statute or law. SECTION 12. MISCELLANEOUS. All proposals shall include the following information in addition to any other requirements of the proposal documents. A. List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience. B. Describe proposed staffing levels, including resumes with applicable certifications. C. Three references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name,address and phone number of a contact person. D. The lump sum cost of the provision of the services under the proposal. E. Must perform the audit fieldwork at the office where the District records are maintained. SECTION 13. PROTESTS. Any protest regarding the Proposal Documents, must be filed in writing, at the Offices of the District Manager, within seventy-two(72) hours after the receipt of the proposed contract documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven(7)calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to the Proposal Documents. SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents. 2 CRlcpa.com CARR, RIGGS& INGRAM 6I1A1 APPENDIX A - RFP DOCUMENTS III AUDITOR SELECTION EVALUATION CRITERIA 1. Ability of Personnel. (20 Points) (E.g., geographic locations of the firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project:evaluation of existing workload;proposed staffing levels,etc.) 2. Proposer's Experience. (20 Points) (E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other Community Development Districts in other contracts;character,integrity,reputation,of respondent,etc.) 3. Understanding of Scope of Work. (20 Points) Extent to which the proposal demonstrates an understanding of the District's needs for the services requested. 4. Ability to Furnish the Required Services. (20 Points) Extent to which the proposal demonstrates the adequacy of Proposer's financial resources and stability as a business entity necessary to complete the services required (E.g., the existence of any natural disaster plan for business operations). 5 Price. (20 Points) Points will be awarded based upon the price bid for the rendering of the services and reasonableness of the price to the services. CRlcpa.com CARR, RIGGS& INGRAM 16I1A1 /70\ Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS Proposal to Provide Financial Auditing Services: HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT Proposal Due: October 16, 2020 5:00PM Submitted to: Heritage Bay Community Development District c/o Jack Arcurie 10456 Heritage Bay Blvd. Naples, FL 34120 Submitted by: Antonio J. Grau, Partner Grau &Associates 951 Yamato Road, Suite 280 Boca Raton, Florida 33431 Tel (561) 994-9299 (800) 229-4728 Fax (561) 994-5823 tgrau@graucpa.com www.graucpa.com 1611A1 Grau & Associates / CERTIFIED PUBLil, .\UCUUN h N I y Table of Contents PAGE EXECUTIVE SUMMARY/TRANSMITTAL LETTER 1 FIRM QUALIFICATIONS 3 FIRM &STAFF EXPERIENCE 6 REFERENCES 11 SPECIFIC AUDIT APPROACH 13 COST OF SERVICES 17 SUPPLEMENTAL INFORMATION 19 r.--N 1 b 1 1A1 i Grau & Associates ....) CER1'II.1ED PUBLIC ACCOUNTANTS October 16,2020 • Heritage Bay Community Development District c/o Jack Arcurie 10456 Heritage Bay Blvd. Naples,FL 34120 Re: Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2020,with an option for two(2)additional annual renewals. Grau & Associates (Grau) welcomes the opportunity to respond to the Heritage Bay Community Development District's (the "District") Request for Proposal (RFP), and we look forward to continuing working with you on your audit.We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts.As one of Florida's few firms to primarily focus on government,we are especially equipped to provide you an effective and efficient audit. Special district audits are at the core of our practice:we have a total of 360 clients,329 or 91%of which are special districts.We know the specifics of the professional services and work products needed to meet your RFP requirements like no other firm.With this level of experience,we are able to increase efficiency, to provide immediate and continued savings,and to minimize disturbances to client operations. Why Grau&Associates: Knowledgeable Audit Team Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field.Our staff performs governmental engagements year round.When not working on your audit,your team is refining their audit approach for next year's audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments,which all ensures a smoother process for you. Servicing your Individual Needs Our clients enjoy personalized service designed to satisfy their unique needs and requirements. Throughout the process of our audit,you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau's very low turnover rate for our industry,you also won't have to worry about retraining your auditors from year to year. Developing Relationships We strive to foster mutually beneficial relationships with our clients. We stay in touch year round, updating,collaborating and assisting you in implementing new legislation,rules and standards that affect your organization.We are also available as a sounding board and assist with technical questions. Maintaining an Impeccable Reputation We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally,we have never been charged with,or convicted of,a public entity crime of any sort.We are financially stable and have never been involved in any bankruptcy proceedings. 1 6I 1A1 Complying With Standards Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards,issued by the Comptroller General of the United States,and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements. This proposal is a firm and irrevocable offer for 90 days.We certify this proposal is made without previous understanding,agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair,without outside control, collusion, fraud,or otherwise illegal action,and was prepared in good faith. Only the person(s),company or parties interested in the project as principals are named in the proposal.Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement.Our Federal I.D.number is 20-2067322. We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship.Please do not hesitate to call or email either of our Partners,Antonio J.Grau,CPA(tgrau@graucpa.com)or Racquel McIntosh,CPA (rmcintosh@graucpa.com) at 561.994.9299. We thank you for considering our firm's qualifications and experience. Very truly yours, Grau}&'Associates Antonio J.Grau 2 1 61 1A1 Firm Qualifications (04 Grau 8& Associates \,....,.______,) CERTI}-ILL) PUBLIC ACCOUN"CANTS 3 1611A1 Grau's Focus and Experience OurTeam • 110 ,.♦ 9/13 2DM ill GO EmpCPASsare Year founded 2 11 2 Partners Professional Administrative Staff Professionals Services Provided 297 Community Development Districts Served Properly registered i and licensed professional T Accounting Attestation corporation by the I `` •f state of FLORIDA Arbitrage Management L ` Services Consulting We are proud Members of the American Institute of Certified Public Accountants the Florida Institute of Certified Public 9 Accountants o Professional Goy Groups Qt. External quality review program: consistently receives a pass Internal:ongoing AICPA I FICPA I GFOA I FASD I FGFOA See next page for monitoring to maintain report and certificate quality Grau&Associates 4 1611A1 (*kVPeex Review IF CPAA I C PA Program FICPA Peer Review Program AICPA Poor Review Program Administered in Florida Administered to Florida by The Florida Institute of CPAs by the Florida Institute of CPAs February 20, 2020 Antonio Grau Grau & Associates 951 Yamato Rd Ste 280 Boca Raton, FL 33431-1809 Dear Antonio Grau: It is my pleasure to notify you that on February 20, 2020, the Florida Peer Review Committee accepted the report on the most recent System Review of your firm.The due date for your next review is December 31, 2022. This is the date by which all review documents should be completed and submitted to the administering entity. As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm. Thank you for your cooperation. Sinfire Pe44 R Peer Review Team Fl CPA Peer Review Committee paul©ficpa.org 800-342-3197 ext. 251 Florida Institute of CPAs cc: Daniel Hevia, Racquel McIntosh Firm Number: 900004390114 Review Number: 571202 3800 Esplanade Way.Suite 210 I Tallahassee FL 32311 800 342 3191 in Florida i 850 224 2 727 i Fax 850.222 8190 i www.facpa oxy Graze&Associates 5 1 611A1 Firm & Staff Experience Grau & Associates CERTIFIED PUBLIC ACCOUN S 6 16I1A1, GRAU AND ASSOCIATES COMMUNITY Profile Briefs: DEVELOPMENT DISTRICT EXPERIENCE Antonio J GRAU, CPA BY MANAGEMENT COMPANY (Partner) Years Performing Audits:30+ CPE(last 2 years): Government PFM Accounting,Auditing: 12 24 hours;Accounting, Auditing and Other: GMS 58 hours 78 Professional INFRAMARK Memberships:AICPA, 38 FICPA, FGFOA, GFOA Racquel McIntosh, CPA (Partner) RIZZETTA MERITUS Years Performing SOS6 47 23 Audits: 14+ CPE(last 2 years): Government Accounting,Auditing: 38 hours;Accounting, Auditing and Other: 56 hours Professional Memberships:AICPA, FICPA, FGFOA, FASD "Here at Grau &Associates,staying up to date with the current technological landscape is one of our top priorities.Not only does it provide a more positive experience for our clients,but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process." - Tony Grau "Quality audits and exceptional client service are at the heart of every decision we make.Our clients trust us to deliver a quality audit,adhering to high standards and assisting them with improvements for their organization." -Racquel McIntosh Grau&Associates 7 / v, 1 61 1A 1 YOUR ENGAGEMENT TEAM Grau's client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team. Grau contracts with an An advisory consultant will outside group of IT be available as a sounding management consultants to board to advise in those assist with matters areas where problems are including,but not limited to; encountered. network and database security,internet security and vulnerability testing. c41,4, Your Successful Audit og� ii Apo Audit Staff The assigned personnel will The Engagement Partner will work closely with the partner participate extensively during and the District to ensure that the various stages of the the financial statements and all engagement and has direct other reports are prepared in responsibility for engagement accordance with professional policy,direction,supervision, standards and firm policy. quality control,security, Responsibilities will include confidentiality of information planning the audit; of the engagement and communicating with the client communication with client and the partners the progress personnel.The engagement of the audit;and partner will also be involved determining that financial directing the development of statements and all reports the overall audit approach issued by the firm are accurate, and plan;performing an complete and are prepared in overriding review of work accordance with professional papers and ascertain client standards and firm policy. satisfaction. Grau&Associates 8 1,_ i -- Antonio `Tony ` J. Grau, i 1 A i Partner Contact: tgrau@graucpa.com I (561) 939-6672 a, — - Experience t For over 30 years,Tony has been providing audit, accounting t and consulting services to the firm's governmental,non-profit, employee benefit,overhead and arbitrage clients.He provides C guidance to clients regarding complex accounting issues, 1 internal controls and operations. '--`•,.t As a member of the Government Finance Officers Association 01 pi +� Special Review Committee, Tony participated in the review i w4/, 'f process for awarding the GFOA Certificate of Achievement in f. ' Financial Reporting.Tony was also the review team leader for i the Quality Review of the Office of Management Audits of School Board of Miami-Dade County.Tony received the AICPA it. advanced level certificate for governmental single audits. Education University of South Florida (1983) Bachelor of Arts Business Administration Clients Served(partial list) (>300) Various Special Districts, including: Bayside Improvement Community Development District St. Lucie West Services District Dunes Community Development District Ave Maria Stewardship Community District Fishhawk Community Development District(I,II,IV) Rivers Edge II Community Development District Grand Bay at Doral Community Development District Bartram Park Community Development District Heritage Harbor North Community Development District Bay Laurel Center Community Development District Boca Raton Airport Authority Greater Naples Fire Rescue District Key Largo Wastewater Treatment District Lake Worth Drainage District South Indian River Water Control Professional Associations/Memberships American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member Professional Education (over the last two years) Course Hours Government Accounting and Auditing 24 Accounting,Auditing and Other 58 Total Hours 82 (includes of 4 hours of Ethics CPE) A/'' Carau&Associalcs `yr� 9 l 6l iA j Racquel C. McIntosh, CPA 1Partner , . , , , go i Contact : rmcintosh@graucpa.com I (561) 939-6669 Experience Racquel has been providing government audit, accounting and i . advisory services to our clients for over 14 years. She serves as 1. the firm's quality control partner; in this capacity she closely monitors engagement quality ensuring standards are followed t and maintained throughout the audit. Racquel develops in-house training seminars on current government auditing, accounting, and legislative topics and also , i ' provides seminars for various government organizations. In addition, she assists clients with implementing new accounting ,.. software,legislation,and standards. Education Florida Atlantic University(2004) Master of Accounting Florida Atlantic University(2003) Bachelor of Arts: Finance,Accounting Clients Served (partial list) (>300) Various Special Districts, including: Carlton Lakes Community Development District Westchase Community Development District Golden Lakes Community Development District Monterra Community Development District Rivercrest Community Development District Palm Coast Park Community Development District South Fork III Community Development District Long Leaf Community Development District TPOST Community Development District Watergrass Community Development District East Central Regional Wastewater Treatment Facilities Indian Trail Improvement District Pinellas Park Water Management District Ranger Drainage District South Trail Fire Protection and Rescue Service District Professional Associations/Memberships American Institute of Certified Public Accountants FICPA State&Local Government Committee Florida Institute of Certified Public Accountants FGFOA Palm Beach Chapter Professional Education (over the last two years) Course Hours Government Accounting and Auditing 38 Accounting,Auditing and Other 56 Total Hours 94 (includes of 4 hours of Ethics CPE) irGran&Associates 10 16I1A1 References IiirGraze & Assoeiates CERTIFIED PUBLIC ACCOUNTANTS 11 1611A1 We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District. Dunes Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 1998 Client Contact Darrin Mossing, Finance Director 475 W.Town Place, Suite 114 St.Augustine, Florida 32092 904-940-5850 Two Creeks Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 2007 Client Contact William Rizzetta, President 3434 Colwell Avenue, Suite 200 Tampa, Florida 33614 813-933-5571 journey's End Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 2004 Client Contact Todd Wodraska,Vice President 2501 A Burns Road Palm Beach Gardens, Florida 33410 561-630-4922 GrauAssociates /,,„ ,;, ,,;„ 12 1 61 1A1 Specific Audit Approach Grau & Associates CEIfl IFIEI) PUBLIC ACCOUNTANTS 13 16- 11A1 AUDIT APPROACH Grau's Understanding of Work Product/Scope of Services: We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services(as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations.Grau&Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards,issued by the Comptroller General of the United States,and the Rules of the Auditor General of the State of Florida and any other applicable Federal,State of Local regulations.We will deliver our reports in accordance with your requirements. Proposed segmentation of the engagement Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit.The audit will be conducted in three phases,which are as follows: PHASE I: PHASE II: PHASE III: Preliminary Execution of the Completion and Planning Audit Plan Delivery Phase I - Preliminary Planning A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff. During this phase we will perform the following activities: » Review the regulatory,statutory and compliance requirements.This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements; » Read minutes of meetings; » Review major sources of information such as budgets, organization charts, procedures, manuals,financial systems,and management information systems; » Obtain an understanding of fraud detection and prevention systems; » Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation; » Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls; » Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives,and appropriate audit procedures to achieve the specified objectives; » Discuss and resolve any accounting, auditing and reporting matters which have been identified. Grau&Associates ��'J 14 1 61 1A1 Phase II - Execution of Audit Plan The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include,but are not limited to the following: » Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions; » Perform tests of account balances and transactions through sampling,vouching,confirmation and other analytical procedures;and » Perform tests of compliance. Phase III - Completion and Delivery In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions.Tasks to be performed in Phase III include,but are not limited to the following: » Perform final analytical procedures; » Review information and make inquiries for subsequent events;and » Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations. You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues.In following this approach,we not only audit financial information with hindsight but also consider the foresight you apply in managing operations. Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today's public officials. We will prepare the management letter at the completion of our final procedures. In preparing this management letter,we will initially review any draft comments or recommendations with management.In addition,we will take necessary steps to ensure that matters are communicated to those charged with governance. In addition to communicating any recommendations,we will also communicate the following,if any: » Significant audit adjustments; » Significant deficiencies or material weaknesses; » Disagreements with management;and » Difficulties encountered in performing the audit. 445)Grau&Associates 191f1FI✓M11111111,ACfpUNT.ANT 15 I61141 Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action: Is the recommendation cost effective? Is the recommendation the simplest to effectuate in order to correct a problem? Is the recommendation at the heart of the problem and not just correcting a symptomatic matter? Is the corrective action taking into account why the deficiency occurred? To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no "surprises" in the management letter and fosters a professional,cooperative atmosphere. Communications We emphasize a continuous,year-round dialogue between the District and our management team.We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis. Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal. 0 Grau&Associates 16 I 611A1 r. ii; Cost of Services (lir Graze & Associates CERTIFIED PUBLIC ACCOUNTANTS 17 1611A1 Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2020-2022 are as follows: Year Ended September 30, Fee 2020 $4,800 2021 $4,900 2022 $5,000 TOTAL(2020-2022) $14.700 The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or additional Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned. Grau&Associates rau 18 vrwr runny tr w�rcnHry I6I1A1 Supplemental Information Grau & Associates c;I TIFIFD PUBLIC ACCOUNTANTS 19 PARTIAL LIST OF CLIENTS 1 6- 11 A 1 SPECIAL DISTRICTS 4 L 01y= a' a' w 4. 77 a y a a s To = d m o U' u! 5 U Boca Raton Airport Authority ✓ ✓ ✓ 9/30 Captain's Key Dependent District ✓ ✓ 9/30 Central Broward Water Control District ✓ ✓ 9/30 Collier Mosquito Control District ✓ 7 9/30 Coquina Water Control District ✓ ✓ 9/30 East Central Regional Wastewater Treatment Facility ✓ ✓ 9/30 Florida Green Finance Authority ✓ 9/30 Greater Boca Raton Beach and Park District ✓ ✓ 9/30 Greater Naples Fire Control and Rescue District ✓ ✓ ✓ 9/30 Green Corridor P.A.C.E. District ✓ ✓ 9/30 Hobe-St. Lucie Conservancy District ✓ ✓ 9/30 Indian River Mosquito Control District ✓ 9/30 Indian Trail Improvement District ✓ ✓ 9/30 Key Largo Waste Water Treatment District ✓ ✓ ✓ ✓ 9/30 Lake Padgett Estates Independent District ✓ ✓ 9/30 Lake Worth Drainage District ✓ ✓ 9/30 Loxahatchee Groves Water Control District ✓ 9/30 Old Plantation Control District ✓ ✓ 9/30 Pal Mar Water Control District ✓ ✓ 9/30 Pinellas Park Water Management District ✓ ✓ 9/30 Pine Tree Water Control District(Broward) ✓ ✓ 9/30 Pinetree Water Control District(Wellington) ✓ 9/30 Ranger Drainage District ✓ ✓ ✓ 9/30 Renaissance Improvement District ✓ ✓ 9/30 San Carlos Park Fire Protection and Rescue Service District ✓ ✓ 9/30 Sanibel Fire and Rescue District ✓ ✓ 9/30 South Central Regional Wastewater Treatment and Disposal Board ✓ ✓ 9/30 South-Dade Venture Development District ✓ ✓ 9/30 South Indian River Water Control District ✓ ✓ ✓ 9/30 South Trail Fire Protection&Rescue District ✓ ✓ 9/30 Spring Lake Improvement District ✓ ✓ 9/30 St. Lucie West Services District ✓ ✓ ✓ 9/30 Sunshine Water Control District ✓ ✓ 9/30 West Villages Improvement District ✓ ✓ 9/30 Various Community Development Districts(297) ✓ ✓ 9/30 TOTAL 332 5 3 327 (0 Grau&Associates 20 1 61 1A1 ADDITIONAL SERVICES CONSULTING / MANAGEMENT ADVISORY SERVICES Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows: • Accounting systems • Fixed asset records • Development of budgets • Cost reimbursement • Organizational structures • Indirect cost allocation • Financing alternatives • Grant administration and compliance • IT Auditing ARBITRAGE The federal government has imposed complex rules to restrict the use Current of tax-exempt financing. Their principal purpose is to eliminate any 7:1 Arbitrage significant arbitrage incentives in a tax-exempt issue. We have Calculations determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds. We look forward to providing Heritage Bay Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations! For even more information on Grau &Associates please visit us on www.graucpa.com. Grau&Associates 21 1611A1 Proposal to Provide Auditing Services Heritage Bay Community Development District For the Fiscal Years Ending September 30, 2020 With an Option for 2 additional annual renewals Submitted by: McDirmit Da " p 934 North Magnolia Avenue Suite 100 Orlando, Florida 32803 (407) 843-5406 CONTACT: Tamara Campbell, C.P.A. tcampbeWmcdirmitdavis.com www.mcdirmitdavis.com 1 61 1A1 Proposal for Audit Services to Heritage Bay Community Development District Table of Contents Page Letter of Interest 1 Company Background 3 Experience 8 References 11 Service Approach 13 Cost Proposal 15 1 b1 1A1 Letter of Interest 16- 11A1 934 North Magnolia Avenue,Suite 100 Orlando,Florida 32803 407-843-5406 www.mcdirmitdavis.com October 9, 2020 Jack Arcurie Heritage Bay Community Development District 10456 Heritage Bay Blvd. Naples, FL 34120 Thank you for the opportunity to submit our qualifications and experience to serve as independent auditors of Heritage Bay Community Development District. The accompanying proposal will provide you detailed information regarding the scope of services to be provided, as well as a profile of the firm, the individuals who will serve you, our qualifications and experience, and representative clients, including specific references. It is our understanding that we will provide the following services: 1. Financial audit of the basic financial statements of Heritage Bay Community Development District for the fiscal year ending September 30, 2020,with the option for two additional annual renewals. 2. We will commit to maintain staff required to conclude the audits within the time constraints indicated in the RFP. 3. The audit will be performed in accordance with generally accepted auditing standards, Governmental Auditing Standards and the Rules of the Auditor General of the State of Florida. We believe we are the best-qualified firm to perform the engagement for the following reasons: o We presently audit over fifty Community Development Districts,fourteen municipalities and one special water district and have an excellent working knowledge of generally accepted accounting principles related to governmental entities. o We assist in the preparation of the financial statements for most of these governmental entities. o We have assisted nine municipalities in receiving the GFOA "Certificate of Achievement for Excellence in Financial Reporting". Most of these municipalities have been receiving the "Certificate of Achievement" between ten and twenty years. Tamara Campbell is active as a national review team member of the GFOA's"Certificate of Achievement for Excellence in Financial Reporting" program. As a review team member, Ms. Campbell reviews and evaluates financial reports submitted by cities and counties to determine whether the financial reports meet the stringent requirements to receive the GFOA'S prestigious award. Participating as a review team member, Ms. Campbell has demonstrated her expertise in governmental accounting and auditing. o We have strong information technology ability and will input the District's general ledger balances into our ProSystem fx Engagement software and perform a virtually"paperless"audit. The District's Financial Statements are linked to the general ledger; therefore, the likelihood of errors on the financial statements is reduced. o We have recent and continuous experience and have devoted a great deal of our continuing education to the governmental auditing and accounting field. Our firm meets the independence and education requirements of the Government Auditing Standards issued by the Comptroller General of the United States. Our firm is independent of Heritage Bay Community Development District as defined by Government Auditing Standards. the trusted partner 1611A1 o We believe in continuing client contact throughout the year, not just during the audit. We encourage on-going client contact by not charging any fee for phone calls. o We are members of the American and Florida Institutes of Certified Public Accountants and an Associate member of the Governmental Finance Officers Association. Our firm is active in governmental organizations throughout Central Florida and serves on governmental committees of the Florida Institute of CPA's. o We are a local firm with personnel committed to quality and professional performance, accustomed to providing a high level of client satisfaction. We believe that our firm is part of a team effort to assist the District in developing the best financial reporting possible. o We have a history of continuity of personnel assigned to the engagement. Our single office firm and low personnel turnover assures uninterrupted services from our partners and staff. We have a staff of 28 people and 8 of those are governmental audit staff. McDirmit Davis, LLC has not colluded with any of the Proposers,and we have not defaulted on any previous contract, and are not in arrears on any previous or existing contract and are properly licensed. Because of our unique qualifications and a philosophy based on complete dedication to client service, we feel confident that we can provide you with responsiveness and a range of experience that will best serve your needs. Ms. Tamara Campbell, partner, is authorized to represent the firm and may be contacted at 934 North Magnolia Avenue, Suite 100, Orlando, Florida 32803, or phone (407) 843-5406. We would consider it a privilege to serve as independent auditors for Heritage Bay Community Development District. Sincerely, McDirmit Davis, LLC Tamara Campbell, C.P.A. Page I 2 1 61 1A1 Company Background F—lu_i i b I 1 A 1 McDirmit Davis Company Background Description and History of Audit Firm McDirmit Davis, LLC was incorporated in the State of Florida in August 1984 and serves Central Florida from its centrally located office in Orlando, Florida. The partners and managers have over 150 years of combined experience in public accounting, and our firm has grown to be ranked as one of the top 10 accounting firms in Central Florida by the Orlando Business Journal. Our firm now consists of the following staff: Partners 5 Managers 4 Seniors 7 Staff Accountants/Paraprofessionals 7 Support Staff 4 Information Systems Technology Staff 1 28 The total number of governmental audit staff is eight. We are members of the American and Florida Institutes of Certified Public Accountants and an associate member of the Governmental Finance Officers Association. We are also a member of the Governmental Audit Quality Center. Our firm has a wide range of clients providing both goods and services in the Central Florida area. Our practice encompasses auditing, accounting, management advisory and tax services. A list of all governmental clients audited by us for the fiscal years 2015-2019 is as follows: • Over Fifty Community Development Districts • Sun'n Lake of Sebring Improvement District • Homosassa Special Water • City of Winter Springs, Florida • City of Ocoee, Florida* • City of Longwood, Florida* • City of Lake Mary, Florida* • City of Belle Isle, Florida -` ce�ma Spv «e,, E4 • City of Mascotte, Florida ?, a,=, • City of Tavares, Florida* ,,, • Town of Windermere, Florida • City of Clermont, Florida* • City of Inverness, Florida* •' •"rrrf • City of Orange City, Florida* 417 • City of Groveland, Florida r � ? • City of Fruitland Park, Florida • City of Minneola, Florida • City of Umatilla, Florida* • Town of Montverde, Florida City of Oviedo, Florida* • These entities are presently clients of McDirmit Davis, LLC • These entities participate in the Certificate of Achievement for Excellence in Financial Reporting program. Page I 3 1 611A1 rI McDirmit Davis Liessmaual Engagement Team • The following supervisory people will work on the audit: • • Tamara Campbell, C.P.A., engagement partner _` • • Michelle Sorbello, C.P.A., audit manager • Matthew Lee, C.P.A., audit manager 4104414115 All of the above people have considerable experience on governmental audit engagements. All supervisory personnel assigned to the audit, are Certified Public Accountants. The engagement partner and audit manager will be assigned to audit on a full-time basis. In addition to the partner and managers, McDirmit Davis will utilize various audit senior and staff members for audit fieldwork. The professional staff of our firm has been conducting governmental audits in the Central Florida area for the past thirty years. We are experienced auditors in a variety of industries and offer experience in auditing federal grants under the Single Audit Act and performing compliance audits of state grants. License to Practice in Florida Our Firm and all key professional staff are properly licensed to practice in the state of Florida. In addition, our Firm and all assigned key personnel are in good standing with the Florida Board of Accountancy. We can provide a copy of actual License, if requested. Independence McDirmit Davis, LLC is independent of the District as defined by auditing standards contained in Government Auditing Standards. Governmental Audit Quality Center McDirmit Davis, LLC is a member of the AICPA's Governmental Audit Quality Center which is dedicated to establishing the highest standards of audit quality in the governmental accounting and audit sector. External Quality Control Review Our Firm understands the importance of developing a formal quality control program,and therefore have been a member of the Private Companies Practice Section of the American Institute of Certified Public Accountants since 1985. Member firms are required to adhere to quality control standards established by the AICPA Quality Control Standards Committee and to submit to peer reviews of the firm's accounting and audit practice. Peer reviews are intensive reviews of a firm's quality control system by an independent CPA firm.,Our firm has had seven peer reviews performed by the American Institute of Certified Public Accountants. Each peer review has included a review of a local governmental entity. We received a "pass" opinion on each review, which represents the best opinion that a firm can receive. On our most recent peer review performed in 2017, we received a peer review rating of"pass", which is the highest rating that a firm can receive under the revised peer review standards. We have never been subject to any litigation or disciplinary actions by a client, the State or any professional organization for substandard field work. A copy of our firm's most recent peer review report follows this page. These peer reviews included a review of at least two governmental engagements, and it should be noted that there were no findings as a result of this review. We have never withdrawn from an engagement prior to the agreed expiration date. Page I 4 r� 16l1A1 McDirmit Davis Federal or State Reviews Any Federal or State desk review has resulted in no findings and we have never undergone a Federal or State field audit. Other Services Provided Our experience in governmental auditing has led to the development of efficient procedures that provide various client benefits. Our services provide our clients with a wide range of knowledge, confidence, and helpful management advice. Below is a listing of the type of other services that we have provided to governmental clients. 1. Assistance in preparation of Comprehensive Annual Financial Reports for recognition by the Government Finance Officers Certificate of Achievement Program. 2. Internal audit services. 3. Issuance of Comfort Letters and Consent Letters in conjunction with the issuance of tax-exempt bonds. 4. Assistance on early implementation of new GASB Statements. 5. Assisting in compiling historical financial data for first-time submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting. 6. Detailed internal control studies and evaluations of accounting systems. Page I 5 Gregory, Sharer & Stuart, P.A. 1 b I 1 A 1 Certified Public Accountants and Business Consultants Report on the Firm's System of Quality Control October 13,2017 To the Owners of McDirmit Davis&Company,LLC And the Peer Review Committee of the Florida Institute of CPAs We have reviewed the system of quality control for the accounting and auditing practice of McDirmit Davis & Company,LLC(the firm) in effect for the year ended June 30,2017.Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants(Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards,if any,are evaluated by a peer reviewer to determine a peer review rating. Firm's Responsibility The fine is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control,if any. Peer Reviewer's Responsibility Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. Required Selections and Considerations Engagements selected for review included engagements performed under Government Auditing Standards including a compliance audit under the Single Audit Act and an audit of employee benefit plans. As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures. Opinion In our opinion, the system of quality control for the accounting and auditing practice of McDinnit Davis & Company,LLC in effect for the year ended June 30,2017,has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. McDirmit Davis & Company,LLC has received a peer review rating of pass. Gregory,Sharer&Stuart,P.A. 100 Second Avenue South,Suite 600 I St.Petersburg,Florida 33701-4336 (727)821-6161 I Fax(727)822-4573 I gsscpa.com I info@gsscpa.com Page 16 t..--.' 1611A1 McDirmit Davis Continuing Education McDirmit Davis, LLC is committed to the personal and professional growth of its staff. Our firm requires an annual minimum of 40 hours of continuing professional education for each staff member. Our governmental audit staff complies with the continuing education requirements 44•4 of the State of Florida, the Governmental Accountability Office (GAO), and :k . Governmental Auditing Standards (Yellow Book). Therefore at least 24 hours during a 2-year period must be in subjects directly related to the government environment and to governmental auditing. Our governmental audit staff always exceed this requirement since they attend each year the Florida Governmental vs Financial Officer's Association Annual Conference which provides 22 hours of training in governmental accounting and auditing. As a result of our governmental experience,our staff has taught classes or lectured on various topics. We offer"in-house" education courses for our staff,which at times, our clients have attended. In addition,we are available to teach seminars for the benefit of the Districts accounting staff. Information Technology Our firm has one dedicated Information Technology specialist who has several years'experience in setting up and administering computer systems and networks of all sizes. In addition, all governmental audit personnel are experienced with various governmental software programs. We utilize automated, paperless auditing software which stores all trial balances and audit workpapers electronically. We also use Data Analysis Software, which enables us to obtain 100%of selected data and test"through your computer system." One of the services we provide our clients is CLIENT PORTAL. This is a convenient online storage space in which files can be effortlessly uploaded, downloaded, stored and shared in a safe and secure environment. Records Retention Our firm maintains records in accordance with local, state, and Federal Public Records Retention Requirements. Page 17 1 61 1A1 Experience 1 61 1A1 ra-1 McDirmit Davis Limm.1 Resume - Tammy Campbell, CPA Partner itEducation,Certifications,and Licenses 4. • B.S. Degree in Accounting, University of Central Florida • Masters in Taxation, University of Central Florida iiiillr • CPA, Certified Public Accountant- Florida, 2007 Affiliations and Community Involvement • American Institute of Certified Public Accountants (AICPA) • Florida Institute of Certified Public Accountants (FICPA) • Florida Government Finance Officers Association (FGFOA) • Reviewer for GFOA's "Certificate of Achievement for Excellence in Financial Reporting" program • Member of the Orange County School Board Audit Advisory Committee Continuing Professional Education Tammy has completed over 120 hours of Continuing Professional Education (CPE) in the area of governmental accounting and auditing within the past three years and meets the requirements of Governmental Auditing Standards(the "Yellow Book"). CPE included classes on Single Audits,the Yellow Book, and changes in governmental accounting principles, such as GASBS 67 and 68 on pension plans. Experience • Tammy has fifteen (15) years of governmental accounting and auditing experience, including municipalities and airport authorities. • Her experience has included planning, fieldwork, and preparation of comprehensive annual financial reports for several governmental audit engagements. • Tammy has worked with all 14 municipalities in the CAFR preparation process, including assisting most cities with obtaining the GFOA Certificate of Achievement. Governmental Audit Experience (Past 5 years) • Over 60 Community Development Districts • City of Umatilla • Town of Windermere • City of Clermont • City of Longwood • City of Oviedo • City of Belle Isle • City of Lake Mary • City of Winter Springs • City of Ocoee • City of Inverness • City of Tavares • City of Mascotte • City of Orange City • Homosassa Water District Page 18 1611A1 McDirmit Davis Resume - Michelle Sorbello, CPA Audit Manager Education,Certifications,and Licenses • B.S. Degree in Accounting, University of Central Florida • Masters in Accounting, University of Central Florida • CPA, Certified Public Accountant- Florida Affiliations and Community Involvement • American Institute of Certified Public Accountants (AICPA) • Florida Institute of Certified Public Accountants (FICPA) • Florida Government Finance Officers Association (FGFOA) Continuing Professional Education Michelle has completed over 120 hours of Continuing Professional Education (CPE) in the area of governmental accounting and auditing within the past three years and meets the requirements of Governmental Auditing Standards. Experience • Michelle has 6 years of governmental accounting and auditing experience. • She has significant experience in the audits of governmental and not-for-profit entities, including those subject to Federal and Florida Single Audit requirements. Governmental Audit Experience (Past 5 years) • City of Winter Springs • City of Lake Mary • City of Longwood • City of Ocoee • City of Inverness • City of Mascotte • Various Community Development Districts Page 19 lI-I--Ill . 1611A1 McDirmit Days LJ Resume - Matthew Lee, CPA Audit Manager Education,Certifications,and Licenses • Master of Science in Accounting, University of Central Florida • Master of Public Administration, University of Central Florida • B.S. in Public Administration, University of Central Florida • CPA, Certified Public Accountant- Florida Affiliations and Community Involvement • American Institute of Certified Public Accountants (AICPA) • Florida Institute of Certified Public Accountants (FICPA) • Florida Government Finance Officers Association (FGFOA) Continuing Professional Education Matthew has completed over 120 hours of Continuing Professional Education (CPE) in the area of governmental accounting and auditing within the past three years and meets the requirements of Governmental Auditing Standards. Experience • Matthew has 8 years of governmental accounting and auditing experience. • He has significant experience in the audits of governmental and not-for-profit entities, including those subject to Federal and Florida Single Audit requirements. Governmental Audit Experience (Past 5 years) • City of Ocoee • Town of Windermere • City of Clermont • City of Longwood • City of Oviedo • City of Tavares • City of Winter Springs • City of Umatilla • Sun `N Lake Improvement • City of Belle Isle District • Various Community Development Districts Page 110 1 6 11A1 References of Governmental Accounting Experience Principal Client Contact Scope of Work Years Sun'n Lake of Sebring improvement District Ms. Tanya Cannady, General Manager. • Annual Financial&Compliance Audit 2011 to and preparation of Financials Present 5306 Sun'n Lake Blvd. Sebring, FL 33872 tcannad y(asnldistrict.orq Sterling Hill Community Development Dish Ms. Kaitlyn Gallant • Annual Financial &Compliance Audit 2007 to 2009 Rizzetta and Company and preparation of Financials And 2013 to Manager, District Accounting Services Present 12750 Citrus Park Lane Suite 115 Tampa, Florida 33625 kgallant cr rizzetta.corn Meadow Pointe II Community Development District Mr. Alan Baldwin • Annual Financial &Compliance Audit 2012 to lnframark and preparation of Financials Present Accounting Manager 210 N. University Drive Suite 702 Coral Springs, Florida 33071 alan.baldwin(a)inframark.corn Toscana Isles Community Development District Mr. Jeffrey Pinder • Annual Financial&Compliance Audit 2015 to Wrathell Hunt and Associates and preparation of Financials Present Controller 2300 Glades Road Suite 410W Boca Raton, Florida 33431 pindera whhassociates.corn Homosassa Special Water District Ms. Teresa Olds, Manager • Annual Financial & Compliance Audit 2007 to and preparation of Financials Present 7922 W. Grover Cleveland Blvd. Homosassa, FL 34448 hswd(a�tampaba y.rr.corn Page I11 1 61 1A1 I1 McDirmit Davis LJ List of 2019 Community Development District Audits: Asturia Community Development District Bainebridge Community Development District Beach Road Golf Estates Community Development District Belmont Community Development District Bexley Community Development District Celebration Community Development District Chapel Creek Community Development District Concorde Estates Community Development District Copperspring Community Development District Dovera Community Development District Durbin Crossing Community Development District Enterprise Community Development District Fiddler's Creek Community Development District#1 Forest Creek Community Development District Greyhawk Landing Community Development District Heritage Isle at Viera Community Development District Highlands Community Development District K-Bar Ranch Community Development District K-Bar Ranch II Community Development District Meadow Pointe II Community Development District Mediterra Community Development District Mirabella Community Development District Palm River Community Development District Portofino Springs Community Development District Scenic Highway Community Development District South Shore Corporate Park Community Development District Southaven Community Development District Southern Hills Plantation II Community Development District Spring Ridge Community Development District Sterling Hill Community Development District Suncoast Community Development District Talavera Community Development District The Crossings at Fleming Island Community Development District The Woodlands Community Development District Toscana Isles Community Development District Town of Kindred Community Development District Trails Community Development District Treeline Preserve Community Development District Trout Creek Community Development District University Square Community Development District University Village Community Development District Valencia Water Control District Venetian Community Development District Watergrass II Community Development District Waterlefe Community Development District Westridge Community Development District Wiregrass Community Development District Wiregrass II Community Development District Page 112 16- 11A1 Service Approach 16- 11A1 Service Approach Our audit will be segmented as follows: Phase 1: Audit Planning Phase 2: Evaluation and Testing of Internal Controls Phase 3: Substantive Testing Phase 4: Reporting Phase 1: Audit Planning Preliminary planning includes deciding on an overall strategy for the audit, obtaining an understanding of the entity and its environment, including its internal control, making an initial assessment of audit risk and materiality, and deciding on the overall timing of the engagement. We will also begin to assemble our "permanent file,"which consists of copies of organizational charts, District manuals, documents, and financial and other management systems. We will meet with staff of the District to obtain an understanding of the flow of transactions through your accounting system. This includes understanding your computer environment in order to comply with the requirements of AU-C 300,Planning an Audit. We will also gather information to identify fraud risks as required by AU-C 240 Consideration of Fraud in a Financial Statement Audit. We will also perform preliminary analytical procedures and compare trends for the current and at least the two previous years for unusual fluctuations. This will include review of both budget and actual amounts. During this planning phase,we will ask management and staff at the District to identify areas of higher risk as well as other areas that they want us to focus on during our audit. We will also provide the District with a list of all schedules to be prepared by the District. Phase 2: Evaluation and Testing of Internal Controls and Compliance During Phase 2, we will evaluate your control policies and procedures to determine if they are functioning properly in significant transaction classes. To gain an understanding of the Vitt‘ 41r procedures in place, and current internal control structure, we typically conduct interviews with staff and management involved in the specific transaction class to be tested. We then perform tests of these controls to determine with reasonable assurance that control procedures are functioning as planned and whether further testing will be needed. As part of our tests of 1' controls, we will include tests of compliance with applicable ordinances, and !� state and federal laws and regulations. In order to determine which ordinances,laws and regulations to test for compliance,we start byreviewing 9 p 9 the FICPA Practice Aid Compliance Auditing in Florida. We then evaluate '„ � �•,,,; which ordinances, laws and regulations have a direct and material effect on _ I the determination of financial statement amounts. Sample sizes are determined based upon our assessment of control risk and may be judgmental, random, or stratified, depending on the attributes of the population being tested. We will select samples from the significant transaction classes and trace from original documents through the computer system to the general ledger through the use of Data Analysis Software. Page 113 1 6 I 1 A 1 Service Approach-Continued Phase 2: Evaluation and Testing of Internal Controls and Compliance-Continued Our control testing includes obtaining an understanding of the computer software used by the District, and tracing sample selections through the system to determine the desired outcomes are being achieved. Our testing of Information Technology includes inquiries of appropriate personnel regarding data backups and access to District files. After controls have been documented, evaluated and tested, we will finalize the District's audit plan. Audit programs will be tailored to fit the specifics of the District's accounting systems. Phase 3: Substantive Testing Our year-end fieldwork will focus on verifying balances in accounts. For example, we will confirm cash balances, as well as debt balances with financial institutions. In addition to obtaining audit confirmations, representation letters and attorney letters, we will perform tests on account balances using analytical procedures, recalculation and verification. Our firm uses ProSystem fx Engagement electronic audit software which may allow us to interface with your accounting system and reduce the time required to transfer your accounting data to a separate software package. We believe it is important to use analytical review procedures in this substantive phase of the audit. We compare analytical results to our expectation of what the results should be in order to determine if additional audit procedures are required. Typical analytical procedures include expense variances with previous years and budget amounts, revenue variances with previous years and budgeted amounts. We will keep the District's management up to date on the progress of the audit and will discuss preliminary findings and potential problems or opportunities as we encounter them. Our approach to resolving problems encountered is to discuss with the District Manager to make sure our understanding is correct. Our process to produce a meaningful "management letter" is to review results of testing of internal controls, as well as year- end field work and draft recommendations for improvements to be discussed with management. Phase 4: Reporting The audit work is reviewed by the engagement partner throughout the engagement. Once the engagement partner review is complete, a second review of the financial statements is performed by the independent reviewer. This second review is required as part of McDirmit Davis's internal system of quality control and ensures the District receives the best service possible. We will prepare a draft of the financial statements and then issue the following: • Auditor's report on financial statements • 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" • Management Letter We will provide technical assistance to the District to meet changes in required disclosures. Once reports have been reviewed by management and approved in final form,we will issue final reports and supply in electronic format. Page 114 1 61 1A1 Cost Proposal 16I1A1 Cost Proposal We understand the requested services include audits of the District's financial statements for the years ended September 30, 2020, with the option for two additional annual renewals. The audit will be made in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. McDirmit Davis, LLC is duly licensed under Chapter 473, Florida Statutes and is qualified to conduct audits in the State of Florida and audits in accordance with Government Auditing Standards. Fees include all services, including but not limited to, meals and lodging, transportation, printing and binding, telephone, fax and copies. Out of pocket expense (if any) related to charges for confirmations will be in addition to the audit fee. Invoices will be submitted as work progresses on each phase of the audit. Year Ended Audit Fee- September 30, 2020 $3,500 September 30, 2021 $3,600 September 30, 2022 $3,600 Page I15 16I1A1 Berger, Carr Rigs Toombs, Frank and &Ingram Gaines,& McDirmit Grau& Heritage Bay CDD 10-22-20 Frank Davis Associates Audit RFP Point Totals Supervisor Arcurie Ability of Proposer's Understandi Ability to Furnish the Audit Firm Personnel Experience ng Scope of Required Services Price(20 Points) Totals (20 Points) (20 Points) RFP (20 Points) (100 Points) 120 Points) Carr Rigs&Ingram 20 20 20.00 20.00 6.00 86 86 Berger,Toombs,Gaines,& 89 89 Frank 18 20 20 20 11 Frank and McDirmit Davis 98 98 18 20 20 20 20 Grau&Associates 20 20 20 20 13 93 93 Supervisor Gagne Ability of Proposer's Understandi Ability to Furnish the Audit Firm Personnel Experience ng Scope of Required Services Price(20 Points) Totals (20 Points) (20 Points) RFP (20 Points) (100 Points) (20 Points) Carr Rigs&Ingram 17 19 20.00 20.00 10.00 86 86 Berger,Toombs,Gaines,& 81 81 Frank 14 17 18 18 14 Frank and McDirmit Davis 18 19 20 19 20 96 96 Grau&Associates 18 18 20 19 17 92 92 Supervisor Hunter Ability of Proposer's Understandi Ability to Furnish the Totals Audit Firm Personnel Experience ng Scope of Required Services Price(20 Points) (20 Points) (20 Points) RFP (20 Points) (100 Points) (20 Points) Carr Rigs&Ingram 20 17 20.00 18.00 15.00 90 90 Berger,Toombs,Gaines,& 90 90 Frank 18 18 20 15 19 Frank and McDirmit Davis 18 18 20 20 18 94 94 Grau&Associates 20 20 20 18 20 98 98 Supervisor Soucie Ability of Proposer's Understandi Ability to Furnish the Audit Firm Personnel Experience ng Scope of Required Services Price(20 Points) Totals (20 Points) (20 Points) RFP (20 Points) (100 Points) (20 Points) Carr Rigs&Ingram 20 10 20.00 5.00 5.00 60 60 Berger,Toombs,Gaines,& 85 85 Frank 20 15 20 20 10 Frank and McDirmit Davis 20 10 20 10 20 80 80 Grau&Associates 20 20 20 15 15 90 90 Point Totals 322 345 368 373 1 61 1A1 MINUTES OF AUDIT COMMITTEE MEETING HERITAGE BAY COMMUNITY DEVELOPMENT DISTRICT The Audit Committee meeting of the Heritage Bay Community Development District was held on Thursday, October 22, 2020 at 9:00 a.m. telephonically via zoom. Present and constituting a quorum were: Jack Arcurie Assistant Secretary Donna Hunter Assistant Secretary Dennis Gagne Assistant Secretary Allen Soucie Assistant Secretary Also present were: Justin Faircloth District Manager The following is a summary of the actions taken at the October 22, 2020 Heritage Bay Community Development District's Audit Committee 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 Audit Committee Selection of Auditor A. Review of Audit Firm Proposals • Proposals were received from Can, Riggs & Ingram; Berger, Toombs, Elam, Gaines & Frank; Frank and McDirmit Davis; and Grau &Associates. • It was noted that the District Manager did not receive flash drives with digital copies of the proposals as requested from Carr, Riggs &Ingram or Frank and McDirmit Davis. • The Committee agreed to consider all proposals received. • Discussion ensued with regard to the proposals. • Questions and comments were addressed. B. Ranking of Audit Proposals for FY 2020 • Committee members provided their rankings with the following point totals received: ➢ Grau &Associates—373 ➢ Frank and McDirmit Davis—368 ➢ Berger,Toombs, Elam, Gaines &Frank—345 . 611A1 October 22, 2020 Heritage Bay CDD ➢ Carr, Riggs &Ingram- 322 On MOTION by Mr. Arcurie seconded by Ms. Hunter with Mr. Arcurie, Ms. Hunter and Mr. Soucie in favor and Mr. Gagne opposed to recommend to the Board at the November 5, 2020 meeting that they enter into an agreement with Grau to remain the audit firm for the District was approved. THIRD ORDER OF BUSINESS Audience Comments • None. FOURTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Arcurie seconded by Mr. Gagne with all in Lfavor the meeting was adjourned at 9:52 a.m. stin Faircloth Edwin Hubbard Secretary Chairman 2