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Backup Documents 04/27/2021 Item #16I 116 11 BOARD OF COUNTY COMMISSIONERS MISCELLANEOUS CORRESPONDENCE April 27, 2021 1. MISCELLANEOUS ITEMS TO FILE FOR RECORD WITH ACTION AS DIRECTED: A. DISTRICTS: 1) Cedar Hammock Community Development District: Meeting Agenda 02/08/2021; 03/08/2021 Meeting Minutes 02/08/2021; 03/08/2021 2) Naples Heritage Community Development District: Meeting Agenda 01/05/2021 Meeting Minutes 01/05/2021 3) The Quarry Community Development District: Meeting Agenda 11/16/2020 Meeting Minutes 11/16/2020 B. OTHER: 1) Collier County Housing Authority: Completed Audit for the year ended September 30, 2020 2) Collier County Water & Wastewater Authority: Legal Notice regarding the Authority's April 19, 2021 Meeting and Final Order 202 1 -01 I 6 I 1 A 1 Cedar Hammock Community Development District Board of Supervisors Norman Day, Chairman Quentin Greeley, Vice Chairman Fred Bally, Assistant Secretary John Martino, Assistant Secretary Gene T. Bolton, Assistant Secretary 1. Roll Call Justin Faircloth, District Manager Sam Marshall, District Engineer Dan Cox, District Counsel Meeting Agenda Cedar Hammock Clubhouse 8660 Cedar Hammock Boulevard, Naples, Florida February 8, 2021— 2:00 p.m. 2. Approval of Agenda 3. Public Comments on Agenda Items 4. Old Business A. Bulkhead & Bridge Repair/Replacement Project Update 5. New Business A. Presentation of the Preliminary FY2022 Budget B. Discussion of Email Archiving C. E-Verify, Memorandum of Understanding 6. Attorney's Report 7. Engineer's Report 8. Manager's Report A. Approval of the Minutes of January 11, 2021 Meeting B. Acceptance of the December 2020 Financial Report C. Cardno Fourth Quarter 2020 Water Use Compliance Report D. Follow Up Items 9. Supervisors Requests 10. Audience Comments 11. Adjournment Next scheduled meeting: March 8, 2021 @ 2:00 p.m. 16 11A1 PART Of THE USA TODAY NETWORK Published Daily Naples, FL 34110 CEDAR HAMMOCK COMMUN ITY 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: 09/01/2020 Subscribed and sworn to before on September 1, 2020: .....,lt.a_ci_ Yyl uv� cR l.c�cs-�..� Notary, State of WI, County of Brown TARA MONDLOCH Notary Public State of Wisconsin My commission expires August 6, 2021 Publication Cost: $381.50 Ad No: 0004353016 Customer No: 1304217 PO #: Cedar Hammock fy2021 mtgs it of Affidavits1 This is not an invoice Notice of Meetings Cedar Hammock Community Development District The Board of Supervisors of the Cedar Hammock Corm munity Development District will hold their meetings for Fiscal Year 2021 at the Cedar Hammock Clubhouse*, 86GO Cedar Hammock Boulevard, Haples, Florida at 2:00 p.m. on the second Monday of the fol- lowing months: September 8, 2020 — special meeting of FY2020 October 12, 2020 November 9, 2020 December 14, 2020 January 11.2021 February 8, 2021 March 8, 2021 April 12, 2021 May 10, 2021 *Please note that pursuant to Governor DeSantrs' Exenrrive Order 20-69 (as extended by Executive Order 20-ISO and as it may be further extended or amended) refatino to the COVID-19 public health emer- gency and to protect the pub- lic and follow the CDC guid- ance regarding social distancing, such public hear- ing and meeting may be held telephonically, virtually, or at another location in the event the above location is not available. Please check the District's website for the latest information., iinvw.cedarham mockcdd.com. Or you may contact the District Manage- ment Company, Inframark, LLC at 954-603-0033 at least two (2) calendar days prior to the date of the meetings or it you are hearing or speech im- paired, please contact the Florida Relay Service at 7.1.1 or (800) 955)--8771 (TTY)I(800) 955-8770 (voice) for aid in contacting the District Man- agement Company, for in- structlons on how to join the meeting. The meetings are open to the ppublic and will be conducted In accordance with the provi- sion of Florida Law for Com- munity Development Districts. Meetings may be continued to a date, time and location to be specified on the record at the meetings. There may be occasions when one or more Supervisors will participate via telephone. In accordance with the provi- sions of the Americans with Disabilities Act, any person re- quiring special accommoda- tions at these meetings be- cause of a disability or physi- cal impairment should contact the District Management Company, Inframark, LLC at 954-603-0033 at least two (2) calendar days prior to the date of the meetings. If you are hearing or speech im- paired, please contact the Florida Relay Service at 7-1-1 or (800) 955.8771 (T-ro;(800) 955-8770 (Voice) for aid in contacting the District Man- agement Company - Each person vho decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and accord- ingly, the person may reed to ensure a verhatim record of the proceedings is made, in- ,1 u6 n tha ta¢Ti—m, anti .6- dense upon ipon hi c h such a P- Peal is to be Gated. Jostin Faircjoth District Manager Pub Date: Sept 1. 2020 x4353016 tea 11A1 CEDAR HAMMOCK Community Development District Annual Operating and Debt Service Budget Fiscal Year 2022 Prosposed Budget (Meeting 2/8/21) Prepared by; t6 1 N FRAMARK kASTRUCTURE MANA I OJENT SERVICES 16 11A1 CEDAR HAMMOCK Community Development District Table of Contents Page OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balances ................................... 1 - 2 BudgetNarrative......................................................................................................... 3-6 Bulkhead/Bridge Restoration Fund Summary of Revenues, Expenditures and Changes in Fund Balances ................................... 7 AmortizationSchedule...................................................................................................................... 8 BudgetNarrative......................................................................................................... 9 Exhibit A - Allocation of Fund Balances............................................................................ 10 SUPPORTING BUDGET SCHEDULES 2021-2022 Non -Ad Valorem Assessment Summary.. Is CEDAR HAMMOCK Community Development District Operating Budget Fiscal Year 2022 16 11 Al CEDAR HAMMOCK Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2022 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU JAN- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2019 FY 2020 FY 2021 DEC-2020 SEP-2021 FY 2021 FY 2022 REVENUES Interest -Investments $ 17,191 $ 15,583 $ 10,088 $ 602 452 1,054 5,088 Hurricane Irma FEMA Refund 12,622 1,082 - - - - _ Interest - Tax Collector 188 1,082 - - - _ - Special Assmnts- Tax Collector 379,523 157,459 299,007 266,313 32,694 299,007 669,004 Special Assmnts - Other - 281,623 - - - - - Special Assmnts- Discounts (13,901) (16,029) (11,960) (10,629) (1,308) (11,937) (26,760) Other Miscellaneous Revenus 1,975 17,875 - - - - TOTAL REVENUES 397,598 458,675 297,135 256,286 31,838 288,124 647,331 EXPENDITURES Administrative ProfServ-Engineering 38,061 22,048 30,000 2,781 27,219 30,000 10,000 ProfServ-Legal Services 14,201 7,494 4,249 1,005 3,244 4,249 4,249 ProfServ-Mgmt Consulting Sery 41,498 39,993 40,742 10,186 30,556 40,742 41,965 Profs erv-Property Appraiser 2,132 5,693 4,485 - 4,485 4,485 10,035 ProfServ-Special Assessment 7,941 13,029 8,938 8,120 - 8,120 8,214 ProfServ-Web Site Maintenance 656 587 696 174 522 696 717 Auditing Services 4,400 5,000 5,000 - 5,000 5,000 5,000 Postage and Freight 2,843 933 900 16 884 900 900 Insurance - General Liability 7,000 7,200 7,920 7,200 - 7,200 8,712 Printing and Binding 1,252 550 2,000 48 1,452 1,500 1,200 Legal Advertising 6,629 4,313 3,000 - 3,000 3,000 2,500 Misc-Bank Charges 380 - 700 - 525 525 700 Misc-Assessmnt Collection Cost 3,540 6,525 5,980 5,114 654 5,768 13,380 Misc-Web Hosting 239 3,316 1,799 632 1,164 1,796 2,000 Office Supplies 28 2,800 100 - 100 100 100 Annual District Filing Fee 175 175 175 175 - 175 175 Total Administrative 130,975 119,656 116,684 35,451 78,805 114,255 109,847 Field ProfServ-Field Management 5,008 5,116 1,633 3,964 11,892 15,856 1,682 Project Mgmt Fees - - - - - - 2,500 Contracts -Water Mgmt Services 7,200 7,200 7,200 1,800 5,400 7,200 7,200 Utility - Cameras 1,299 1,311 1,268 120 1,185 1,268 1,268 Electricity - Wells 2,190 3,177 4,866 594 4,272 4,866 4,866 Electricity - Aerator 1,358 1,163 2,000 320 1,680 2,000 4,000 R&M - Lake 3,113 2,940 3,000 - 3,000 3,000 3,000 R&M - Plant Replacement 788 - 3,015 3,015 3,015 500 Annual Operating Budget Fiscal Year 2022 Page 1 CEDAR HAMMOCK Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2022 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU JAN- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2019 FY 2020 FY 2021 DEC-2020 SEP-2021 FY 2021 FY 2022 R&M - Bulkheads 8,000 2,575 5,000 5,000 5,000 5,000 R&M - Bridges - - 5,000 5,000 5,000 5,000 Misc-Contingency 13,591 7,774 17,469 17,469 17,469 17,469 Capital Outlay 12,015 23,130 - - - - 90,000 Total Field 54,562 54,386 50,451 6,798 57,913 64,674 142,485 TOTAL EXPENDITURES 185,537 174,042 167,135 42,249 136,717 178,929 252,331 Reserve - Bridges 22,064 154,036 10,000 10,000 10,000 35,000 Reserve - Irrigaton - - - - - 60,000 Reserve -Bulkheads 107,683 451,110 10,000 10,000 10,000 30,000 Reserve - Lakes - 72,153 10,000 10,000 10,000 60,000 Reserve - Roadways 830 105,000 100,000 100,000 100,000 210,000 Total Reserves 130,577 782,299 130,000 - 130,000 130,000 395,000 TOTAL EXPENDITURES & RESERVES 316,114 956,341 297,135 42,249 266,717 308,929 647,331 Excess (deficiency) of revenues Over (under) expenditures 81,484 (497,666) - 214,037 (234,880) (20,806) - OTHER FINANCING SOURCES (USES) TOTAL OTHER SOURCES (USES) $ - - - Net change in fund balance FUND BALANCE, BEGINNING FUND BALANCE, ENDING Annual Operating Budget Fiscal Year 2022 81,484 (497,666) 214,037 (234,880) (20,806) 784,456 865,940 368,274 368,274 368,274 347,468 $ 865,940 $ 368,274 $ 368,274 $ 582,311 $ (234,880) $ 347,468 $ 347,468 Page 2 16 11A1 CEDAR HAMMOCK Community Development District General Fund Budget Narrative Fiscal Year 2022 !1:01:0111:9 Interest Investments The District earns interest on the monthly average collected balance for their operating accounts, money market accounts and certificates of deposits. Special Assessments - Tax Collector The District will levy a Non -Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments - Discounts Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative Prof Service - Engineering The District's engineer will be providing general engineering services to the District, i.e., attendance and preparation for monthly board meetings, review invoices, etc. Prof Service - Legal Services The District's legal counsel will be providing general legal services to the District, i.e., attendance & preparation for monthly meetings, review operating & maintenance contracts, etc. Prof Service - Management Consulting Sery The District receives Management, Accounting and Administrative services as part of a Management Agreement with Inframark Infrastructure Management Services. These services are further outlined in Exhibit "A" of the Management Agreement. Prof Service - Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The budget for property appraiser costs was based on 1.5% of gross assessments. Annual Operating Budget Fiscal Year 2022 Page 3 16 11At CEDAR HAMMOCK Community Development District General Fund Budget Narrative Fiscal Year 2022 EXPENDITURES Administrative (cont'd) Prof Service - Special Assessment The District's Collection Agent will be providing financials services which include the collection of prepaid assessments, maintenance of District's assessment roll and levying the annual operating and maintenance assessments. Prof Service — Web Site Maintenance Inframark Infrastructure Management Services oversees the District's email accounts and provides assistance to Campus Suite regarding the website, as necessary. Auditing Services The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. Postage and Freight Mailing of agenda packages, overnight deliveries, correspondence, etc. Insurance - General Liability The District's General Liability & Public Officials Liability Insurance policy is with The Florida League of Cities, Inc. The Florida League of Cities, Inc. specializes in providing insurance coverage to governmental agencies. Printing & Binding Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc. Legal Advertising The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation. Misc - Bank Charges Bank fees that may be incurred during the year. Misc-Assessment Collection Costs The District reimburses the Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The budget for collection costs was based on a maximum of 2% of the anticipated assessment collections. Annual Operating Budget Fiscal Year 2022 Page 4 1611A1 CEDAR HAMMOCK Community Development District General Fund Budget Narrative Fiscal Year 2022 EXPENDITURES Administrative (cont'd) Misc — Web Hosting; The District incurs expenses to maintain and renew their website domain and email accounts. Office Supplies Miscellaneous office supplies required for the preparation of agenda packages. Annual District Filing Fee The District is required to pay an annual fee of $175 to the Dept of Economic Opportunity Div. Field Servirec Prof Service — Field Management Inframark Infrastructure Management Services inspects the District's assets and provides two reports per year. Protect Management Fees Expenses incurred from the field manager for the bulkhead/bridges and aeration project. Contracts — Water Mgmt Services Professional services for environmental permit compliance related to the water use permit. Utility — Cameras Costs associated with the District's gate cameras. Electricity - Wells FPL provides electrical services for the District's pumps at the following addresses: • 8684 Cedar Hammock Circle - Well #4 Meter KL35128 • 3639 Cedar Hammock Court — Well #6 Meter ACD4996 Electricity - Aerators FPL provides electrical services for the District's pumps at the following addresses: • 3826 Wax Myrtle Run — Meter ACD4234 • 8892 Cedar Hammock Blvd — Meter ACD4976 • 3766 Buttonwood Way — Meter ACD8387 R&M - Lake Repair and maintenance expenses related to lakes including washout repairs and erosion. Annual Operating Budget Fiscal Year 2022 Page 5 CEDAR HAMMOCK Community Development District General Fund Budget Narrative Fiscal Year 2022 EXPENDITURES Administrative (cont'd) R&M — Plant Replacement Replace landscape plantings at pumps. R&M — Bridges Repair and maintenance expenses related to the bridges. R&M — Bulkheads Repair and maintenance expenses related to bulkheads. Misc-Contingency Any current year Field expenditure that may not have been provided for in the budget. Capital Outlay For expenses incurred for the Aeration Project, as well as the replacement of the decks for bridges 9 & 18. RPcervPc Reserve - Bridges Funds to be set aside for future bridge expenditures as determined by the BOS. Reserve - Irrigation Funds to be set aside for future bridge expenditures as determined by the BOS. Reserve - Bulkheads Funds to be set aside for future bulkhead expenditures as determined by the BOS. Reserve - Lakes Funds to be set aside for future lake expenditures as determined by the BOS. Reserve - Roadways Funds to be set aside for future roadway expenditures as determined by the BOS. Annual Operating Budget Fiscal Year 2022 Page 6 16 11A1 CEDAR HAMMOCK Community Development District Bulkhead/Bridge Restoration Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2022 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU JAN- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2020 FY 2021 DEC-2020 SEP-2021 FY 2021 FY 2022 REVENUES Special Assmnts- Tax Collector $ 1,166,613 $ 756,239 $ 673,542 82,697 756,239 $ 564,239 Special Assmnts- Discounts (42,589) (30,250) (26,882) (3,308) (30,190) (22,570) Other Miscellaneous Revenus - - 15,900 - 15,900 - TOTAL REVENUES 1,124,024 725,989 662,560 79,389 741,949 541,669 EXPENDITURES Administrative ProfServ-Property Appraiser 18,515 11,343 - 11,343 11,343 8,464 Misc-Assessmnt Collection Cost 17,336 15,124 12,933 1,654 14,587 11,285 Total Administrative 35,851 26,467 12,933 12,997 25,930 19,748 Field Capital Outlay Bulkhead and Bridges Project 1,627,526 699,522 601,430 - 601,430 - Total Field 1,627,526 699,522 601,430 - 601,430 - Debt Service Pre -payment 180,000 180,000 Operating Loan Repayment - - 3,475 566,420 569,895 585,547 Total Debt Service - - 3,475 746,420 749,895 585,547 TOTAL EXPENDITURES 1,663,377 725,989 617,838 759,417 1,377,255 605,295 Excess (deficiency) of revenues Over (under) expenditures (539,353) - 44,722 (680,028) (635,306) (63,625) OTHER FINANCING SOURCES (USES) Loan/Note Proceeds 654,835 645,165 645,165 Contribution to (Use of) Fund Balance - _ _ TOTAL OTHER SOURCES (USES) 654,835 645,165 645,165 Net change in fund balance 115,482 689,887 (680,028) 9,859 (63,625) FUND BALANCE, BEGINNING (2) 115,480 115,480 115,480 125,339 FUND BALANCE, ENDING $ 115,480 $ 115,480 $ 805,367 $ (680,028) $ 125,339 $ 61,714 Annual Operating Budget Fiscal Year 2022 Page 7 16 11Al CEDAR HAMMOCK Community Development District 002 General Fund AMORTIZATION SCHEDULE BRIDGE AND BULKHEAD CAPITAL PROJECT - LOAN Period Annual Debt Ending Principal Rate Interest Debt Service Service 11/1/2020 3.35% $ 33,030 $ 33,030 $ 699,522 5/1/2021 On 644 564 11 :1.r,% R 21 Q9ft G RRR AQ7 11/1/2021 3.35% $ 11,055 $ v11,055 $ 677,547 5/1/2022 $ 655,436 3.35% $ 11,055 $ 666,492 $ 1,300,000 $ 77,068 $ 1,377,068 $ 1,377,068 Annual Operating Budget Fiscal Year 2022 Page 8 1611A1 CEDAR HAMMOCK Community Development District Bulkhead and Bridge Restoration Fund Budget Narrative Fiscal Year 2022 REVENUES Special Assessments - Tax Collector The District will levy a Non -Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments - Discounts Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative Prof Service - Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The budget for property appraiser costs was based on 1.5% of gross assessments. Misc-Assessment Collection Costs The District reimburses the Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The budget for collection costs was based on a maximum of 2% of the anticipated assessment collections. Field Capital Outlay Bulkhead and Bridges Project Costs associated with the Bulkhead/Bridge Repair/Replacement Project. A loan for $1.31VI, including interest and related costs, was taken out for this project in FY21. Annual Operating Budget Fiscal Year 2022 Page 9 16 11 Al CEDAR HAMMOCK Community Development District Exhibit "A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance - Fiscal Year 2022 $ 347,468 Net Change in Fund Balance - Fiscal Year 2022 - Reserves - Fiscal Year 2022 Additions 395,000 Total Funds Available Estimated - FY22 742,468 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve - First Quarter Operating Capital 63,083 (t) Reserves - Bridges Prior Year's Reserve Funding 119.036 FY 2020 Reserve Funding 35,000 Less Actual FY20 (10,000) Less Actual FY20 (bridge/bulkhead restoration project) (154,036) FY 2021 Reserve Funding 10,000 FY 2022 Reserve Funding 35,000 35,000 Reserves - Bulkheads Prior Year's Reserve Funding 125,885 FY 2020 Reserve Funding 95,500 Plus Reserves re -assignment 1/30/20 229.725 Less Actual FY20 (10,000) Less Actual FY20 (bridge/bulkhead restoration project) (451,110) FY 2021 Reserve Funding 10,000 FY 2022 Reserve Funding 30,000 30,000 Reserves - Irrigation FY2022 Reserve Funding 60,000 60,000 Reserves - Lakes Prior Year's Reserve Funding 47,153 FY 2020 Reserve Funding 25,000 Less Actual FY20 (10,000) Less Actual FY20 (bridge/bulkhead restoration project) (72,153) FY 2021 Reserve Funding 10,000 FY 2022 Reserve Funding 60,000 60,000 Reserves - Roadways Prior Year's Reserve Funding 229,725 FY 2020 Reserve Funding 105,000 Less Reserves Re -assignment as of 1/30/2020 (229,725) Less Actual FY20 (100,000) Less Actual FY20 (bridge/bulkhead restoration project) (105,000) FY 2021 Reserve Funding 100,000 FY 2022 Reserve Funding 210,000 210,000 Subtotal 458,083 Total Allocation of Available Funds 458,083 Total Unassigned (undesignated)Cash $ 284,386 Notes (1) Represents approximately 3 months of operating expenditures. Annual Operating Budget Fiscal Year 2022 General Fund Page 10 16 11A1 CEDAR HAMMOCK Community Development District Supporting Budget Schedules Fiscal Year 2022 16 11A1 CEDAR HAMMOCK Community Development District 2021-2022 Assessment Chart O&M Assessment I Bridges and Bulkhead Project I Total I Total Prior Year FY 2022 FY 2021 Percent FY 2022 FY 2021 Percent FY 2022 FY 2021 Percent Product Total Units Fund Fund Change Fund Fund Change Per Unit Per Unit Change Single Family 65 $837.30 $374.23 123.74% $ 706.18 $ 946.48 -25.4% $1,543.48 $ 1,320.71 16.9% 2-Story 228 $837.30 $374.23 123.74% $ 706.18 $ 946.48 -25.4% $1,543.48 $ 1,320.71 16.9% 4-Story 330 $837.30 $374.23 123.74% $ 706.18 $ 946.48 -25.4% $1,543.48 $ 1,320.71 16.9% Duplex 176 $837.30 $374.23 123.74% $ 706.18 $ 946.48 -25.4% $1,543.48 $ 1,320.71 16.9% 799 Annual Operating Budget Fiscal Year 2022 Page 11 CEDAR HAMMOCK Community Development District Financial Report December 31, 2020 (Unaudited) Prepared by: 6INFRAMARK 1ti" - CTURE MA`tAC.EMENT SERVICES 16 11 Al CEDAR HAMMOCK Community Development District Table of Contents FINANCIAL STATEMENTS pages Balance Sheet 1 GeneralFund ............................................... 2-3 General Fund - Bulkhead/Bridge Restoration Fund ............................................... 4 SUPPORTING SCHEDULES Non -Ad Valorem Special Assessments ............................................... 5 Cash and Investment Report ............................................... 6 Valley National Bank Reconciliation ............................................... 7 Check Register ............................................... 8 CEDAR HAMMOCK Community Development District Financial Statements (Unaudited) December 31, 2020 16 11 Al CEDAR HAMMOCK Community Development District ACCOUNT DESCRIPTION Balance Sheet December 31, 2020 GF- BULKHEAD AND BRIDGE GENERAL RESTORATION FUND FUND Governmental Funds TOTAL ASSETS Cash - Checking Account $ 1,186,802 $ - $ 1,186,802 Due From Other Funds - 806,292 806,292 Investments: Money Market Account 215,044 - 215,044 Deposits 1,359 - 1,359 TOTAL ASSETS $ 1,403,205 $ 806,292 $ 2,209,497 LIABILITIES Accounts Payable $ 14,602 $ 925 $ 15,527 Due To Other Funds 806,292 - 806,292 TOTAL LIABILITIES 820,894 925 821,819 FUND BALANCES Nonspendable: Deposits 1,359 - 1,359 Assigned to: Operating Reserves 108,140 - 108,140 Unassigned: 472,812 805,367 1,278,179 TOTAL FUND BALANCES $ 582,311 $ 805,367 $ 1,387,678 TOTAL LIABILITIES & FUND BALANCES $ 1,403,205 $ 806,292 $ 2,209,497 Page 1 CEDAR HAMMOCK Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending December 31, 2020 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest -Investments $ 10,088 $ 2,522 $ 602 $ (1,920) Special Assmnts- Tax Collector 299,007 263,946 266,313 2,367 Special Assmnts- Discounts (11,960) (10,558) (10,629) (71) TOTAL REVENUES 297,135 255,910 256,286 376 EXPENDITURES Administration ProfServ-Engineering ProfServ-Legal Services ProfServ-Mgmt Consulting Sery ProfServ-Property Appraiser ProfServ-Special Assessment ProfServ-Web Site Maintenance Auditing Services Postage and Freight Insurance - General Liability Printing and Binding Legal Advertising Misc-Bank Charges Misc-Assessmnt Collection Cost Misc-Web Hosting Office Supplies Annual District Filing Fee Total Administration 30,000 7,500 2,781 4,719 4,249 1,062 1,005 57 40,742 10,185 10,186 (1) 4,485 4,485 - 4,485 8,938 8,938 8,120 818 696 174 174 - 5,000 - - - 900 225 16 209 7,920 7,920 7,200 720 2,000 500 48 452 3,000 750 - 750 700 175 - 175 5,980 5,278 5,114 164 1,799 450 632 (182) 100 25 - 25 175 175 175 - 116,684 47,842 35,451 12,391 Page 2 1611Al CEDAR HAMMOCK Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending December 31, 2020 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) Field ProfServ-Field Management 1,633 408 3,964 (3,556) Contracts -Water Mgmt Services 7,200 1,800 1,800 - Utility - Cameras 1,268 317 120 197 Electricity - Wells 4,866 1,217 594 623 Electricity - Aerator 2,000 500 320 180 R&M -Lake 3,000 750 - 750 R&M -Plant Replacement 3,015 754 754 R&M Bulkheads 5,000 1,250 1,250 R&M - Bridges & Cart Paths 5,000 1,250 1,250 Misc-Contingency 17,469 4,367 4,367 Reserve - Bridges 10,000 2,500 2,500 Reserve - Bulkheads 10,000 2,500 2,500 Reserve - Lakes 10,000 2,500 2,500 Reserve - Roadways 100,000 25,000 - 25,000 Total Field 180,451 45,113 6,798 38,315 TOTAL EXPENDITURES 297,135 92,955 42,249 50,706 Excess (deficiency) of revenues Over (under) expenditures - 162,955 214,037 51,082 Net change in fund balance $ - $ 162,955 $ 214,037 $ 51,082 FUND BALANCE, BEGINNING (OCT 1, 2020) 368,274 368,274 368,274 FUND BALANCE, ENDING $ 368,274 $ 531,229 $ 582,311 Page 3 16 11 Al CEDAR HAMMOCK Community Development District Gf- Bulkhead And Bridge Restoration Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending December 31, 2020 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest - Investments $ - $ - $ - $ Special Assmnts- Tax Collector 756,239 584,619 673,542 88,923 Special Assmnts- Discounts (30,250) (23,385) (26,882) (3,497) Other Miscellaneous Revenues - - 15,900 15,900 TOTAL REVENUES 725,989 561,234 662,560 101,326 EXPENDITURES Administration Prof Serv-Property Appraiser 11,343 11,343 - 11,343 Misc-Assessmnt Collection Cost 15,124 11,691 12,933 (1,242) Total Administration 26,467 23,034 12,933 10,101 Field Capital Outlay - Bulkheads 699,522 174,881 601,430 (426,549) Total Field 699,522 174,881 601,430 (426,549) Debt Service Operating Loan Repayment - - 3,475 (3,475) Total Debt Service - - 3,475 (3,475) TOTAL EXPENDITURES 725,989 197,915 617,838 (419,923) Excess (deficiency) of revenues Over (under) expenditures - 363,319 44,722 (318,597) OTHER FINANCING SOURCES (USES) Loan/Note Proceeds - 645,165 645,165 TOTAL FINANCING SOURCES (USES) 645,165 645,165 Net change in fund balance $ - $ 363,319 $ 689,887 $ 326,568 FUND BALANCE, BEGINNING (OCT 1, 2020) 115,480 115,481 115,480 FUND BALANCE, ENDING $ 115,480 $ 478,800 $ 805,367 Page 4 16 11Al CEDAR HAMMOCK Community Development District Supporting Schedules December 31, 2020 CEDAR HAMMOCK Community Development District Non -Ad Valorem Special Assessments (Collier County Tax Collector - Monthly Collection Distributions) For the Fiscal Year Ending September 30, 2021 ALLOCATION Bulkhead/Bridge Date Net Amount (Discount) Commission Amount General Fund Restoration Received Received Amount Amount Received Assessments Assessments Assessments Levied For FY 2021 $ 1,055,247 $ 299,010 $ 756,238 Allocation % 100% 28% 72% 10/29/20 $ 10,209 $ 584 $ 208 $ 11,001 $ 3,117 $ 7,884 11/13/20 6,213 264 127 6,604 1,871 4,732 11/17/20 209,986 8,928 4,285 223,200 63,245 159,955 11/19/20 233,594 9,932 4,767 248,293 70,355 177,938 12/10/20 397,607 16,906 8,114 422,627 119,754 302,874 12/20/20 26,688 898 545 28,130 7,971 20,159 TOTAL $ 884,297 $ 37,512 $ 18,047 $ 939,855 $ 266,313 $ 673.542 % COLLECTED 89% 89% 89% TOTAL OUTSTANDING $ 115,392 $ 32,697 $ 82,695 Report Date: 1/25/2021 Page 5 1611AI CEDAR HAMMOCK Community Development District A// Funds Cash and Investment Report December 31, 2020 General Fund Account Name Bank Name Investment Type Maturity Yield Balance Checking Account - Operating Valley National Bank Gov't Interest Checking n/a 0.25% 1,186,802 Money Market Account BankUnited Public Funds MMA n/a 0.30% 215,044 Total $ 1,401,846 Report Date: 1/25/2021 Page 6 Cedar Hammock CDD Bank Reconciliation Bank Account No. 2555 Valley National Bank GF Statement No. 12/20 Statement Date 12/31/2020 GIL Balance (LCY) 1,186,801.96 GIL Balance 1,186,801.96 Positive Adjustments 0.00 Subtotal 1,186, 801.96 Negative Adjustments 0.00 Ending GIL Balance 1,186,801.96 Difference 0.00 Posting Document Document Date Type No. Description Statement Balance 1,448,632.53 Outstanding Deposits 0.00 Subtotal 1,448, 632.53 Outstanding Checks 261,830.57 Differences 0.00 Ending Balance 1,186,801.96 Amount Cleared Amount Difference Page 7 N� O O N � w O O M N OD O M m Of N O 4) O m UJ O O N N �p m O N O O O f� O m O� 0 0 N O O 7 C 'A In (p N tp N O O O O 00 0p t0 m O N O O N O O M� M O b O M M OD N m p E a M M fA 00 (p N M di b9 M EA fA � � w cD V7 �� O A N N r� Q !R to fA Vi b�4 M � f9 N Of M fq N N fA M W C o 0 U 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N O O M M M M m 7 0 0 0 0 0 0 0 m m m m o Q M M M M M M M M O1 N LL7 in N t1'1 In to m N LLY N In In G M M M M M M M t0 N M 1f N N G J 1� wO <D O f� M O O O �-- C7 000000moom00000 'p o000000 'o i+> in ch a i+> v a chi M v v v v a a m ip u_ vtOi m utO-� � � � � u. mmmaimmm m m m m m m m o O. 01 C U .� m m m m m m m 'o -EC C a V m V (.1 m y y N C E E m � „ C C C C C C C N N N N N N N d m 2 2 Y Y Y Y Y Y U y U) � N N O N N O _C C O) E 2 : LL a m d, N~ m d O m m m m m m m T T 'p >>� > >� m m N .O m? m S Q> a>> T T T T T 2 5 l0 t0 t0 m m c : �LLLL 10� me wy Z TTTT v m rn 0000000 ati a2i c c c 0 0 0 0 0 .S a D o w m y y d m LLLLLLan.aL) wwwww c)cjcj0L)L) j J J >a Y U O N O �[ N U M _ p a 0 N O Q O O O O O 04 U _N LL N N N N N u U J+ O U ❑_ UJ V7 !n m U) N m o F- N N N N N Q Z m O a J O Q C LLjw 0 w O Vi N N N N N ❑ w= 3 m `w Y E W W W W w LL LL LL LL LL LL H J N m M M ON U W w N Y Of w •� N Q m Z Z Z Z Z Z m Z � .�- W UQ U ) L E U O. w w W W W w OC O J T N Q N W W W U J% -� C O O W w So Y U LL' W w W unj V cwn (�c�c�(7c7(�❑wjJm�NN� #ZwwzoZ E as O om 00Uno (7Z O 0 aaaQaaZOU�t2vw m"o j J O Jq= •w a LL m N N a W (D m w Z a N N N N N N N N N##### o 0 0 0 0 0? o W o H H H H H N N N N N N J N Z N U U U U U D D [L m U m H z W a W Z Z m 3 Z O M OU ��.-�❑�U' �QQQQQ UO U w U' U� O LL 2 2 2 2 2 00 U U U p aaaaa w d Z o o m U a y N m tp a u) O Q O p •O C N In r N m m N N t{� i m O O Z Q m m C N N N N N Q J a ❑ Q N N N N N cl O N N N N Z N U 0= lip R M a LL N M M M M M M O M 0 0 0 0 0 0 0 O M m N N N N N O LL N O Z M m w LL Z L) O Z w (� O w ? U U ❑ 9 ❑ Z Z W J O J 0 w T Q H UU' ❑ Z a Q L n } a j y U U W a U U J J J J J J 0 0 u uj N Lu— D Z x —❑ Y Y Y Y Y Y O Z U U J LL:J F K OU � Z W w w x w w o w Z S 2 2 2 2 O o z o Q Q Q Q Q Q W Z �¢¢ Q¢¢ u 0 w w - w W w Z _w J W K W 2 m X 2 Z W J J J J J LL LL LL LL LL LL O a a Z p_ m m m LL LL Q H Z Z Q W a J Q' a Q J F- Z Z Z Z Z Z U U❑ z LL LL LL LL LL m Y (� Q m❑ U u) W o 0 0 Q Q 0 0 0 0 0 0 0 0 0 0 N N N N N N N N N N N N N N N o 0 0 0 0 o o Z N N N N N N N ❑ M f� M Cf M M O O f0 fp M N l'l M Q M O_ tp t0 (O � 01 Z N N N N N N N N N N N N N N N Q N N N N N N N 6 Y U.m w m o N W = Z m m m m m m M O h J O M 7 V7 m m N d 2 N O M N lN 1p O O O O O O N N N N N N N ❑❑ �p N N N Q ❑❑❑❑ J N N N N N N N N N lu m D LL Z Z 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 W O O O O O O O O O O O O O O O N N N N N N N O O O O O O O LL O O O O O O O W a) m m LL 16 11A1 <Z")o Cardna`° Shaping the Future January 12, 2021 South Florida Water Management District Regulation Water Use Attn' Mr. Scott Korf P.O. Box 24680 West Palm Beach, Florida 33416-4680 RE: Cedar Hammock SFWMD Permit # 11-01711-W Cardno Project # E919050200 Dear Scott: The monthly water elevation and quality data required for the above referenced permit are enclosed. Should you have any comments or questions, or require additional information, please do not hesitate to contact me. Sincerely, Stephan P. Kohlmeier Water Resource Analyst for Cardno Direct Line: (239) 246-4813 Email: stephan.kohlmeieracardno.com SPK/gng Enc: Quarterly Report of Monitoring Requirements cc: Justin Faircloth, Inframark Todd Legan, Cedar Hammock Z:\Project Files\AAA - Hydro Sites\Cedar Hammock\LETTER.DOC Cardno 56N Zip Drive Fort Myers, FL 33905 USA Phone: +1 239 829 7011 Fax: +1 239 277 7179 www,cardno.com 16 11A1 South Florida Water Management District Monitoring Report for Water Use Permit Permit Number: 11-01711-W Submittal Number: 111996 Project Name: CEDAR HAMMOCK GOLF AND COUNTRY CLUB Issued To: CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT Address: C/O INFRAMARK City, State, Zip: FORT MYERSFL33906 Phone / Fax. (239)245-7118 E-mail: justin.faircloth@inframark.com Contact Corrections: None Confirmation Sent2020-10- 22 10:51:48 If you have questions or need assistance, please contact us at wucompliance sfwmd aov Name of Person Completing the form:Steve Phone Number:239-246- Kohlmeier 4813 Date:10/22/2020 No Entity lvpe Entity Name District ID Date of Data Collection (mm/dd/yyyy) Chloride Ground Water Level 1 FACILITY GROUP Pump Station 1 101079 10/21/2020 80 N/A 2 WELL MW-1 258516 10/21/2020 90 3.26 3 WELL MW-2 258517 10/21/2020 72 0.89 4 WELL MW-3 258518 10/21/2020 62 3.31 5 WELL MW-4 258519 10/21/2020 60 2.59 6 WELL 1 30124 10/21/2020 96 N/A 7 WELL 2 30126 10121/2020 76 N/A 8 WELL 4 30130 10/21/2020 128 N/A 9 WELL 6 30134 10/21/2020 98 N/A Comments: No Entity Type Entity Name District ID Rep Reporting Period l(mm/dd/yyyy)l Unit Description Comments South Florida Water Management District ConfirmationSent2020-11- 18 09:41:44 Monitoring Report for Water Use Permit Permit Number: 11-01711-W Submittal Number: 113076 Project Name: CEDAR HAMMOCK GOLF AND COUNTRY CLUB Issued To: CEDAR HAMMOCK COMMUNITY DEVELOPMENT If you have questions or need assistance, DISTRICT please contact us at wucompliance sfwmd gov Address: C/O INFRAMARK City, State, Zip: FORT MYERSFL33905 Phone / Fax: (239)245-7118 E-mail: justin.faircloth@inframark.com Contact Corrections: None Name of Person Completing the form:Steve Phone Number:239-246- Kohlmeier 4813 Date:11/18/2020 No Entity Type Entity Name District ID Date of Data Collection (mm/dd/yyyy) Chloride Ground Water Level 1 FACILITY GROUP PumpStation 1 101079 11/16/2020 78 N/A 2 WELL MW-1 258516 11/16/2020 90 13.74 3 WELL MW-2 258517 11/16/2020 72 4.26 4 WELL MW 3 258518 11/16/2020 62 3.72 5 WELL MW-4 258519 11/16/2020 60 3.04 6 WELL 11 30124 11/16/2020 96 N/A 7 WELL 2 30126 11/16/2020 76 N/A 8 WELL 4 30130 11/16/2020 128 N/A 9 WELL 6 30134 11/16/2020 98 N/A Comments: No Entity Entity Name District Reporting Period tcription Comments ID (mm►dd/yyyy} Des 16 11A1 South Florida Water Management District ConfirmationSent2020-12- 17 08:13:35 Monitoring Report for Water Use Permit Permit Number: 11-01711-W Submittal Number: 113850 Project Name: CEDAR HAMMOCK GOLF AND COUNTRY CLUB Issued To: CEDAR HAMMOCK COMMUNITY DEVELOPMENT If you have questions or need assistance, DISTRICT please contact us at wucompliance(a)sfwmd.gov Address: C/O INFRAMARK City, State, Zip: FORT MYERSFL33905 Phone I Fax: (239)245-7118 E-mail: j ustin. faircloth@inframark.com Contact Corrections: None Name of Person Completing the form:Steve Phone Number:239-246- Date:12l17l2020 Kohlmeier 4813 No Entity Type Entity Name District ID Date of Data Collection (mm/dd/yyyy) Chloride Ground Water Level 1 FACILITY GROUP PumpStation 1 101079 12/16/2020 92 N/A 2 WELL MW-1 258516 12/16/2020 64 14.89 3 WELL MW-2 258517 12/16/2020 68 5.1 4 WELL MW 3 258518 12/16/2020 104 4.54 5 WELL MW-4 258519 12/16/2020 114 3.8 6 IWELL 1 30124 12/16/2020 172 N/A 7 WELL 2 30126 12/16/2020 144 INIA 8 IWELL 4 30130 12/16/2020 1114 128 N/A 9 WELL 6 30134 12/16/2020 N/A Comments: No Entity Type Entity Name District Rep Reporting Period Unit Comments ID (mm/dd/yyyy) Description DATE: Cedar Hammock Community Development District Inframark, Infrastructure Management Services 210 N. University Drive, Coral Springs, FL 33071 Tel: 954-603-0033; Fax: 954-345-1292 March 30, 2021 Memorandum to: Jim Kurtzeborn Cedar Hammock Golf and Country Club VIA EMAIL TO: GMA,cedarhammockcc.com RE: Cedar Hammock CDD Minutes of: February 8, 2021 as approved at March 8, 2021 Enclosed for your record is a copy of the above -reference minutes for the Cedar Hammock Community Development District, which are to be kept on file for public access. FOR INFORMATIONAL PURPOSES ONLY: Crystal Kinzel, Director Clerk of the Circuit Court/Finance Dept. VIA EMAIL TO: Derek. johnssenAcollierclerk.com Berger, Toombs, Elam, Gaines & Frank Via email to: audit(a,btef--c ap s.com Justin Faircloth, Tustin.faircloth(&inframark.com MINUTES OF MEETING CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Cedar Hammock Community Development District was held Monday, February 8, 2021 at 2:00 P.M. at Cedar Hammock Clubhouse, 8660 Cedar Hammock Boulevard, Naples, FL. Present and constituting a quorum were: Norman Day Quentin Greeley Fred Bally Gene Bolton Also present were: Justin Faircloth Chairman Vice Chairman Assistant Secretary Assistant Secretary District Manager The following is a summary of the discussions and actions taken at the February 8, 2021 Cedar Hammock Community Development District's Board of Supervisors Meeting. FIRST ORDER OF BUSINESS Roll Call • Mr. Faircloth called the meeting to order and called the roll. A quorum was established. SECOND ORDER OF BUSINESS Approval of Agenda • Mr. Faircloth presented the email dated February S, 2021 from Robin Russell from PRIA for Board consideration under the FY2022 budget discussion about possible insurance changes. This item will be placed under New Business. On MOTION by Mr. Greeley, seconded by Mr. Bolton, with all in favor, the agenda was approved as amended. 4-0 THIRD ORDER OF BUSINESS Public Comments on Agenda Items • None. ib 11 Al February 8, 2021 Cedar Hammock CDD FOURTH ORDER OF BUSINESS Old Business A. Bulkhead & Bridge Repair/Replacement Project Update • Mr. Faircloth stated one of the things he was asked to do by the Board was send out an email to RTS and see if they have any additional invoices to provide the District. They had a contract for $7,000 and they had only invoiced for a certain percentage of that. RTS sent another invoice after they received the email to them, which has been on hold since the final irrigation plans have not been provided. • Mr. Faircloth read the email he received from Mr. Regan to the Board. On MOTION by Mr. Day, seconded by Mr. Bally, with all in favor, the payment of the RTS invoice 11347 in the amount of $1,500 was approved. 4-0 FIFTH ORDER OF BUSINESS New Business A. Presentation of the Preliminary FY2022 Budget • The Board reviewed the proposed FY2022 Budget. • The Board discussed: o Sealing the bridges o Making repairs/upgrades to the bridges o Bulkhead replacement on Hole 2 Driving Range o Bridges and irrigation o Reserve study o Funding of the reserves • The following changes were requested: o Administrative — ProfSery Engineering should be reduced to $5,000 o Administrative — ProfSery Legal should be reduced to $2,000 • Mr. Faircloth was asked by the Board to look at getting all the assets of the District covered and he requested the insurer provide quotes for all items. They do not insure roadways so any item they could not include they did not. • The email from PRIA was reviewed with the Board. o Further discussion ensued regarding the insurance coverage. 2 1611A1 February 8, 2021 Cedar Hammock CDD • Discussion ensued regarding having the FY2022 meeting schedule on the March agenda. B. Discussion of Email Archiving • As discussed at the last meeting, the District utilized a web -based email system that GoDaddy no longer supports. GoDaddy automatically upgraded the Board without cost to the new platform which is Outlook 360. Mr. Faircloth recommended they get archiving completed for each Board members' email. • The Board requested to add emailing archiving for the District's email accounts at an increased cost of approximately $360.00 per year to line item Administrative-Mis-Web Hosting. On MOTION by Mr. Greeley, seconded by Mr. Day, with all in favor, to add email archiving for the District's email accounts at an increased cost of approximately $360 per year to line item Administrative-Mis-Web Hosting was approved. 4-0 C. E-Verify, Memorandum of Understanding • Mr. Faircloth reached out to the District's attorney because other District attorneys were stating various things about the new E-verify requirement which went into effect January 1, 2021. The January 11, 2021 email from the District's attorney was read to the Board stating that he did not feel the District needs to execute a Memorandum of Understanding with the Department of Homeland Security. Mr. Faircloth noted that the attorney has provided an addendum that includes language regarding the E-verify requirements for use in future contracts. SIXTH ORDER OF BUSINESS Attorney's Report • None. SEVENTH ORDER OF BUSINESS Engineer's Report • None. EIGHTH ORDER OF BUSINESS Manager's Report A. Approval of the Minutes of January 11, 2021 Meeting • Mr. Faircloth asked if there were any changes, corrections, or deletions in the minutes of the meeting. The Board requested that 2020 on page one be changed to 2022. 3 16 11A1 February 8, 2021 Cedar Hammock CDD On MOTION by Mr. Greeley seconded by Mr. Bally with all in favor the minutes of January 11, 2021 were approved as amended. 4-0 B. Acceptance of Financial Report, December 2020 • Mr. Faircloth presented the financial report to the Board and asked if there were any questions. There being none, On MOTION by Mr. Bolton seconded by Mr. Day with all in favor the financial report for December 2020 was accepted. 4-0 C. Cardno Fourth Quarter 2020 Water Use Compliance Report • Mr. Faircloth provided the report to the Board which they reviewed. D. Follow-up Items • It was noted that at the November and December meetings the Board made changes to the Amendment to the Facilities Operation and Maintenance with the Club. • Discussion ensued regarding the changes and the Board agreed to amend the amendment to the facilities operation and maintenance agreement with the Club. • Item #4 was changed to read "irrigation wells, pump house, and irrigation distribution system to the service gate valve or the property line on each individual privately owned property. On MOTION by Mr. Day, seconded by Mr. Bally with all in favor, item #4 of the amendment to the facilities operation and maintenance agreement was approved. 4-0 • Staff will add a date to the addendum and check with the engineer to see if the map changes can be made; removing the highlights for the private parking areas and coloring all roadways the same. Additionally, the highlighted section of roadway at the end of Sawgrass Way leading the Club's maintenance area should be unhighlighted. • Staff noted an inspection has been performed and a report will be developed for the Board. 4 16 11A1 February 8, 2021 Cedar Hammock CDD NINTH ORDER OF BUSINESS Supervisors' Request • Mr. Day discussed options for sealing of the bridges. • Mr. Greeley commented on the lakes, algae and bulkheads. He will do further research and possibly follow-up with the Club. • Mr. Bally inquired about possible removal of Thalia in the lakes. TENTH ORDER OF BUSINESS Audience Comments • None. ELEVENTH ORDER OF BUSINESS Adjournment On MOTION by Mr. Day, seconded by Mr. Bolton with all in favor, the meeting was adjourned at 3:59 p.m. 4-0 stin Faircloth, Secretary Norman Day, Chairrr7a 6i 16irai Cedar Hammock Community Development District Board of Supervisors Norman Day, Chairman Quentin Greeley, Vice Chairman Fred Bally, Assistant Secretary John Martino, Assistant Secretary Gene T. Bolton, Assistant Secretary 1. Roll Call Justin Faircloth, District Manager Sam Marshall, District Engineer Dan Cox, District Counsel Meeting Agenda Cedar Hammock Clubhouse 8660 Cedar Hammock Boulevard, Naples, Florida March 8, 2021— 2:00 p.m. 2. Approval of Agenda 3. Public Comments on Agenda Items 4. Old Business A. Bulkhead & Bridge Repair/Replacement Project Update 5. New Business A. Presentation of the Proposed Budget for the Fiscal Year 2022 B. Consideration of Resolution 2021-03 Approving the Budget and Setting the Public Hearing C. Discussion of the Fiscal Year 2022 Meeting Schedule 6. Attorney's Report 7. Engineer's Report 8. Manager's Report A. Approval of the Minutes of February 8, 2021 Meeting B. Acceptance of the January 2021 Financial Report C. Field Management Report D. Follow Up Items 9. Supervisors Requests 10. Audience Comments 11. Adjournment Next scheduled meeting: April 12, 2021 (a7, 2:00 p.m. to I I Al ; _�11 AN. r 11 PART Of THE USA TODAY NETWORK Published Daily Naples, FL 34110 CEDAR HAMMOCK COMMUN ITY 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: 09/01/2020 Subscribed and sworn to before on September 1, 2020: Notary, State of WI, County of Brown TARA MONDLOCH Notary Public State Of Wisconsin My commission expires August 6, 2021 Publication Cost: $381.50 Ad No:0004353016 Customer No: 1304217 PO #: Cedar Hammock fy2021 mtgs # of Affidavits 1 This is not an invoice Notice of Meetings Cedar Hammock Community Development Drstri<l The Board of Supervisors of the Cedar Hammock Com- munity Development District will hold their meetings for Fiscal Year 2021 at the Cedar Hammock. Clubhouse', 8660 Cedar Hammock Boulevard, Naples, Florida at 2:00 p.m. on the second Monday of the fol- lowing months: September 8, 2020 — special meeting of FY2020 October 12, 2020 November 9, 2020 December 14, 2020 January 11. 2021 February 8, 2021 March 8, 2021 April 12, 2021 May 10, 2021 *Please note that pursuant to Governor De5anp's' Executive Order 20.69 (as extended by Executive Order 20-1$0 and as it may be further extended or amended) relating to the COViD-19 public health emer- gency and to protect the pub- lic and follow the CDC guid- ance regarding social distancing, such public hear- ing9 and meeting may be held I Ilp nically, virtually, or at another location in the event the above location is not available. Please check the District's website for the latest information: aiAvwxedarham mockcdd.com, or you may contact the District Manage- ment Company, Inframark, LLC at 954-603-0033 at least Iwo (2) calendar days prior to the date of the meetings or if you are hearing or speech im- paired, please contact the Florida Relay Service at 7.1.1 or (800) 955.8771 (TTY)1(800) 955-8770 (Voice) for aid in contacting the District Man- agement Company, for in- structions on hove to join the meeting. The meetings are open to the public and will be conducted in accordance with the provi- Sion of Florida Law for Com- munity Development Districts. Meetings may be continued to a date, time and location to t>e specified on the record at the meetings. There may be occasions when one or more Supervisors will participate via telephone. In accordance with the provi- sions of the Americans with Disabilities Act, any person re- quiring special accommoda- tions at these meetings be- cause of a disability or physi- cal impairment should contact the District Management Company, Infrarnark, LLC at 954-603-0033 at least tiro (2) calendar days prior to the date of the meetings, if you are hearing or speech im- paired, please contact the Florida Relay Service at 7-1.1 or (800) 955.8771 ( -MA800) 95S-8770 (Voice) for aid in contacting the District Man- agement Company. Each person -mho decides to appeal any action taken at these meetings is advised that person will need a record of the proceeding: and accord- ingly, the person may need to ensure a :erhatim record of the proceedings is made, in- rhviinn the tpct i mnm, anrt .6- e nce tj p o hi c h u ch ap- peal is w be Wed. Justin Faifdoth District Manager Pob Date: seat 1. 2020 x4353016 1611Al Agenda Page 6 From: Robin Russell <rrussell@bbpria.com> Sent: Friday, February 26, 2021 11:17 AM To: Faircloth, Justin <justin.faircloth@inframark.com> Cc: Danielle Coggon <DCoggon@bbpria.com> Subject: RE: Cedar Hammock - Bulkheads/Bridges Good morning Justin, This information is not easily available. I do remember another district having a similar preserve type property with boardwalks/bridges that experienced a forest fire and we paid the claim. It has been a few years and unfortunately I don't remember the district's name to pull up the exact result of the claim. It is not common for us to see bulkheads on a property schedule but we do have many districts and other municipalities with bridges and boardwalks on their schedules. Please let me know if you have any further questions. Thanks Robin Russell, ARM-P, CISR, CSRM Director of Operations rrussell(abbpria.com O (386) 239-4044 1 F (386) 239-4049 Public Risk Insurance Advisors We moved! Please take note of our new business address. 300 North Beach Street Daytona Beach, FL 32114 PART OF THE M PRIA I BROWN aT BROWN TEAM PUBLIC RISK INSURANCE ADVISORS bbpria.com Please be advised that any and all information, comments, analysis, and/or recommendations set forth above relative to the possible impact of COVID-19 on potential insurance coverage or other policy implications are intended solely for informational purposes and should not be relied upon as legal advice. As an insurance broker, we have no authority to make coverage decisions as that ability rests solely with the issuing carrier. Therefore, all claims should be submitted to the carrier for evaluation. The positions expressed herein are opinions only and are not to be construed as any form of guarantee or warrantee. Finally, given the extremely dynamic and rapidly evolving COVID-19 situation, comments above do not take into account any applicable pending or future legislation introduced with the intent to override, alter or amend current policy language. Agenda Page 7 Insurance coverage cannot be bound, amended or cancelled via voicemail, facsimile or email message without confirmation from an authorized Public Risk Insurance Advisors representative. CONFIDENTIALITY NOTICE The information contained in this communication, including attachments, is privileged and confidential. It is intended only for the exclusive use of the addressee. If the reader of this message is not the intended recipient, or the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error please notify us by telephone immediately. Thank you. From: Faircloth, Justin <iustin.faircloth@inframark.com> Sent: Friday, February 26, 20219:48 AM To: Robin Russell <rrussell@bbpria.com> Cc: Danielle Coggon <DCoggon@bbpria.com> Subject: RE: Cedar Hammock - Bulkheads/Bridges Importance: High [External] Robin, Thank you for this information. I will share it with the Board. There is one the last remaining question from my previous email that the Board wanted answered. Would you please indicate when you last paid out on any claims related to the items you would possibly cover? Sincerely, Justin Justin Faircloth I CAM, CDM I District Manager ( 1 N FRAMARK INFRA.S1RUCIURE MANAGEMEN1 SERVICES 239.785.0675 1 www.inframarkims.com SUPERVISORS, PLEASE DO NOT REPLY TO ALL AS THIS COULD BE A VIOLATION OF THE FLORIDA SUNSHINE PROVISIONS. CONFIDENTIALITY NOTICE: The information in this email is intended for the sole use of the recipient(s) and may be confidential and subject to protection under the law. If you are not the intended recipient, you are hereby notified that any distribution or copying of this email is strictly prohibited. If you have received this message in error, please contact the sender immediately and delete your copy from your computer. 6 11A1 Agenda Page 8 From: Robin Russell <rrussell@bbpria.Com> Sent: Wednesday, February 24, 2021 1:24 PM To: Faircloth, Justin <iustin.faircloth@inframark.com> Cc: Danielle Coggon <DCoggon@bbpria.com> Subject: RE: Cedar Hammock - Bulkheads/Bridges Good afternoon Justin, For the bulkheads, bridges and piers, the examples I provided in our phone call (fire, vandalism, falling trees, etc.) were just examples. The property form is very broad and unless it is specifically excluded, it would be covered. Wind coverage would also apply if we could prove that it was not damaged by wind driven waves. I have provided a copy of the policy form that would apply to your policy so you can see what items are actually excluded. Exclusions start on page 4. Please note, flood is also excluded but we can provide a quote to add that coverage back in. With respect to vandalism vs. terrorism, vandalism would be deliberate destruction of property. If the TRIA Terrorism coverage is elected for the property, coverage would apply when the US Government certifies an event as a terrorist attack. To qualify as a certified act of terrorism, the incident must: (1) be a violent act or an act that is dangerous to human life, property, or infrastructure; (2) cause damage within the United States or other area of U.S. sovereignty (e.g., an U.S. embassy, airplane, ship); (3) be committed as part of an effort to coerce the civilian population of the United States or to influence the policy or affect the conduct of the U.S. government by coercion; and (4) produce property -casualty (P&C) insurance losses in excess of $5 million. To add the TRIA Terrorism coverage to the property, it would be an additional $1,000 for the pro -rated term of 3/1/21-10/1/2021. Please let me know if you have any additional questions or need anything further. Thanks Robin Russell, ARM-P, CISR, CSRM Director of Operations rrussell(a)bbpria.com O (386) 239-4044 1 F (386) 239-4049 Public Risk Insurance Advisors We moved! Please take note of our new business address. 300 North Beach Street Daytona Beach, FL 32114 r '� PART OF THE BROWN 6 BROWN TEAM PUBLIC RISK INSURANCE ADVISORS 1611A1 Agenda Page 9 bbpria.com Please be advised that any and all information, comments, analysis, and/or recommendations set forth above relative to the possible impact of COVID-19 on potential insurance coverage or other policy implications are intended solely for informational purposes and should not be relied upon as legal advice. As an insurance broker, we have no authority to make coverage decisions as that ability rests solely with the issuing carrier. Therefore, al/ claims should be submitted to the carrier for evaluation. The positions expressed herein are opinions only and are not to be construed as any form of guarantee or warrantee. Finally, given the extremely dynamic and rapidly evolving COVID-19 situation, comments above do not take into account any applicable pending or future legislation introduced with the intent to override, alter or amend current policy language. Insurance coverage cannot be bound, amended or cancelled via voicemail, facsimile or email message without confirmation from an authorized Public Risk Insurance Advisors representative. CONFIDENTIALITY NOTICE The information contained in this communication, including attachments, is privileged and confidential. It is intended only for the exclusive use of the addressee. If the reader of this message is not the intended recipient, or the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error please notify us by telephone immediately. Thank you. From: Faircloth, Justin <justin.faircloth@inframark.com> Sent: Friday, February 19, 2021 1:13 PM To: Robin Russell <rrussell@bbpria.com> Cc: Danielle Coggon <DCoggon@bbpria.com> Subject: RE: Cedar Hammock - Bulkheads/Bridges [External] Robin, Thank you for your time on the phone today. As discussed the Board had a few questions for you. I understand from our conversation that any of the Bulkhead, bridge, and pier items that are under/surrounded by water would have the exclusions as listed in your prior email as item #13. Therefore, essentially you would be able to cover these items only for falling trees, fire, vandalism, and terrorism. Would there be any other instances where the items would be covered? Would wind also be covered or excluded? I understand wave damage would not be included. Would you please explain the difference between vandalism and terrorism and provide the cost for terrorism coverage for each item separately? Regarding items 04, 05, and 001, 1 understand that lightning would be covered. Would it also cover someone damaging these items assuming we were not able to capture the event/individual(s) and file a claim against them or their insurance? Such as with their car, etc. 16 11 Al Agenda Page 10 Would you please indicate when you last paid out on any claims related to the items you would possibly cover? The Board meets again on 3/8/21 and I will share with them your responses. If I could have something back from you by noon on 2/24/21 that would be great so I can include your response in the agenda packet. Let me know if you have any questions. Sincerely, Justin Justin Faircloth I CAM, CDM I District Manager (INFRAMARK ,Nf®A y l 4 V;_'la1C "! n 1441, t!,! t II 239.785.0675 1 www.inframarkims.com SUPERVISORS, PLEASE DO NOT REPLY TO ALL AS THIS COULD BE A VIOLATION OF THE FLORIDA SUNSHINE PROVISIONS. CONFIDENTIALITY NOTICE: The information in this email is intended for the sole use of the recipient(s) and may be confidential and subject to protection under the law. If you are not the intended recipient, you are hereby notified that any distribution or copying of this email is strictly prohibited. If you have received this message in error, please contact the sender immediately and delete your copy from your computer. From: Robin Russell <rrussell@bbpria.com> Sent: Friday, February 19, 20218:25 AM To: Faircloth, Justin<iustin.faircloth@inframark.com> Cc: Danielle Coggon <DCoggon@bbpria.com> Subject: FW: Cedar Hammock - Bulkheads/Bridges Importance: High Good morning Justin, Happy Friday! I am following up on my email below regarding the quotes for the property improvements Cedar Hammock is doing. Were there any questions at your board meeting that we could assist in answering? Please let us know if we can be of any further assistance. Thanks Robin Russell, ARM-P, CISR, CSRM Director of Operations rrussell(ftbpria.com O (386) 239-4044 1 F (386) 239-4049 Public Risk Insurance Advisors 16I1A1 Agenda Page 11 We moved! Please take note of our new business address. 300 North Beach Street Daytona Beach, FL 32114 r '` PART OF THE BROWN & BROWN TEAM PUBIC RISK INSURANCE ADVISORS bbpria.com Please be advised that any and all information, comments, analysis, and/or recommendations set forth above relative to the possible impact of COVID-19 on potential insurance coverage or other policy implications are intended solely for informational purposes and should not be relied upon as legal advice. As an insurance broker, we have no authority to make coverage decisions as that ability rests solely with the issuing carrier. Therefore, all claims should be submitted to the carrier for evaluation. The positions expressed herein are opinions only and are not to be construed as any form of guarantee or warrantee. Finally, given the extremely dynamic and rapidly evolving COVID-19 situation, comments above do not take into account any applicable pending or future legislation introduced with the intent to override, alter or amend current policy language. Insurance coverage cannot be bound, amended or cancelled via voicemail, facsimile or email message without confirmation from an authorized Public Risk Insurance Advisors representative. CONFIDENTIALITY NOTICE The information contained in this communication, including attachments, is privileged and confidential. It is intended only for the exclusive use of the addressee. If the reader of this message is not the intended recipient, or the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error please notify us by telephone immediately. Thank you. From: Robin Russell <rrussell@bbpria.com> Sent: Friday, February 5, 2021 11:10 AM To: Taircloth, Justin'<iustin.faircloth@inframark.com>; Michelle Martin <mmartin@bbpria.com> Cc: Danielle Coggon <DCoRFon@bbpria.com> Subject: RE: Cedar Hammock - Bulkheads/Bridges Importance: High Good morning Justin, As promised, below is a breakdown of the premium for each property item, per our email correspondence below. Please note that the premiums shown are for an effective date of 3/1/2021- 10/1/2021. The property deductible is $5,000 per occurrence, except for any Named Storm which would be 3% per occurrence, subject to a minimum of $20,000. In addition to the deductible, there are some exclusions specifically for any bulkheads, docks, piers, wharves, retaining walls, etc. Please see the excerpt below from the policy form that explains the exclusions. 16 11 Al Agenda Page 12 43 Loss or damage to my Structure located in the water, including but not limited to bulkheads docks_ pters, wharves. retaining walls. boar& alks or underwater conduit from a. Freezing and thawing. b. Impact of watercraft. c. Waves. or debris driven by waves d. Pressure or weight of ice or water. whether driven by wind or not ct e. Sinking or settling Unit Addres Coun Eff Exp Building Content Total # s iY Date Date Values Values Premium 8676 001 #9 Bride g Cedar Collie 3/1/20 10/1/20 $203,437.00 $0.00 Hammo r 21 21 ck Blvd $789 8656 002 #17 Cedar Collie 3/1/20 10/1/20 $34,080.00 $0.00 Bridge Hammo r 21 21 ck Blvd $132 8662 003 #18 Cedar Collie 3/1/20 10/1/20 $81,738.00 $0.00 Bridge Hammo r 21 21 ck Blvd $317 Gates & 8660 004 Camera Cedar Collie 3/1/20 10/1/20 $100,055.00 $0.00 System Hammo r 21 21 ck Blvd $388 Irrigation Pump 8660 005 House Cedar Collie 3/1/20 10/1/20 $85,400.00 $0.00 including Hammo r 21 21 4 wells ck Blvd $174 Pier (over Collie 3/1/20 10/1/20 006 water) TBD r 21 21 $35,913.00 $0.00 $101 8993 007 #4 Cedar Collie 3/1/20 10/1/20 $673,579.00 $0.00 Bulkhead Hammo r 21 21 ck Blvd $2,612 8992 #5 Cedar Collie 3/1/20 10/1/20 008 Bulkhead Hammo r 21 21 $673,579.00 $0.00 ck Blvd $2,612 8644 009 #16 Cedar Collie 3/1/20 10/1/20 $625,466.00 $0.00 Bulkhead Hammo r 21 21 ck Blvd $2,426 010 #17 8656 Collie 3/1/20 10/1/20 $372,874.00 $0.00F$1,446 Bulkhead Cedar r 21 21 Agenda Page 13 Hammo ck Blvd Wooden 011 Driving TBD Collie 3/1/20 10/1/20 $81,270.00 $0.00 Range r 21 21 Bulkhead $315 #4 8993 012 Culvert La / Cedar Collie 3/1/20 10/1/20 $148,001.00 $0.00 nd Bridge Hammo r 21 21 ck Blvd $574 #5 8992 013 Culvert/La Cedar Collie 3/1/20 1011120 $185,646.00 $0.00 nd Hammo r 21 21 Bridge(2) ck Blvd $720 #7 8896 014 Culvert La / Cedar Collie 3/1/20 10/1/20 $109,052.00 $0.00 nd Bridge Hammo r 21 21 ck Blvd $423 #10 8663 015 Culvert/La Cedar Collie 3/1/20 10/1/20 $148,001.00 $0.00 nd Bridge Hammo r 21 21 ck Blvd $574 Total $13,603 In addition to the above, the monuments and signs would be covered under the Inland Marine coverage with a $1,000 deductible. Unit # Description Eff Date Exp Date Insured Value Premium 001 1 Street Signage Including Monuments 1 3/1/2021 1 10/1/2021 1 $19,800.00 1 $23 Please do not hesitate to contact us should you have any questions or need anything further for your board meeting next week. Kind regards, Robin Russell, ARM-P, CISR, CSRM Director of Operations rrussell(a_bbpria.com O (386) 239-4044 1 F (386) 239-4049 Public Risk Insurance Advisors We moved! Please take note of our new business address. 300 North Beach Street Daytona Beach, FL 32114 16 11 Al Agenda Page 14 D-PR PART OF THE BROWN 6 BROWN TEAM PUBLIC RISK INSURANCE ADVISORS bbpria.com Please be advised that any and all information, comments, analysis, and/or recommendations set forth above relative to the possible impact of COVID-19 on potential insurance coverage or other policy implications are intended solely for informational purposes and should not be relied upon as legal advice. As an insurance broker, we have no authority to make coverage decisions as that ability rests solely with the issuing carrier. Therefore, all claims should be submitted to the carrier for evaluation. The positions expressed herein are opinions only and are not to be construed as any form of guarantee or warrantee. Finally, given the extremely dynamic and rapidly evolving COVID-19 situation, comments above do not take into account any applicable pending or future legislation introduced with the intent to override, alter or amend current policy language. Insurance coverage cannot be bound, amended or cancelled via voicemail, facsimile or email message without confirmation from an authorized Public Risk Insurance Advisors representative. CONFIDENTIALITY NOTICE The information contained in this communication, including attachments, is privileged and confidential. It is intended only for the exclusive use of the addressee. If the reader of this message is not the intended recipient, or the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error please notify us by telephone immediately. Thank you. From: Faircloth, Justin<iustin.faircloth@inframark.com> Sent: Monday, February 1, 2021 5:18 PM To: Michelle Martin <mmartin@bbpria.com> Cc: Robin Russell <rrussefl@bbpria.com>; Karen Loraine Bryan <KBryan@bbpria.com> Subject: RE: Cedar Hammock - Bulkheads/Bridges [External] Michelle, See the answers below in „ . Let me know if you have any additional questions. Sincerely, Justin Justin Faircloth I CAM, CDM I District Manager 16I1Al Agenda Page 15 (�)INFRAMARK 239.785.0675 1 www.inframarkims.com SUPERVISORS, PLEASE DO NOT REPLY TO ALL AS THIS COULD BE A VIOLATION OF THE FLORIDA SUNSHINE PROVISIONS. CONFIDENTIALITY NOTICE: The information in this email is intended for the sole use of the recipient(s) and may be confidential and subject to protection under the law. If you are not the intended recipient, you are hereby notified that any distribution or copying of this email is strictly prohibited. If you have received this message in error, please contact the sender immediately and delete your copy from your computer. From: Michelle Martin <mmartin@bbpria.com> Sent: Monday, February 1, 2021 3:08 PM To: Faircloth, Justin<iustin.faircloth@inframark.com> Cc: Robin Russell <rrussell@bbpria.com>; Karen Loraine Bryan <KBryan@bbpria.com> Subject: RE: Cedar Hammock - Bulkheads/Bridges Hello Justin, 1) Confirming we will quote this insurance to be effective 3/1/21 - 10/1/21. Let me know if you are looking for something different. That will be fine. 2) The values of: ( unit 002 Land Bridges 9,17,18) should just be b6dge� here, ( unit 007 Bulkheads 4,15,16,17 ) and ( unit 009 Rock Wall Bridges & Culverts 4,5A, and 513) would all need to be broken out individually. We need individual values and locations for each structure. "Location" is ideally a full address, but if not applicable, a cross street or other identifying description could be utilized. See the attached project map identifying the structures. Addresses are not available for all. • #9 Bridge $203,436.80 8676 Cedar Hammock Blvd. • #17 Bridge $ 34,080 —see attached map —could use 8656 Cedar Hammock Blvd. • #18 Bridge $81,738 8662 Cedar Hammock Blvd. • #4 Bulkhead — $673,579.20 8993 Cedar Hammock Blvd. • #5 Bulkhead - $673,579.20 8992 Cedar Hammock Blvd. • #16 Bulkhead — $625,466.40 8644 Cedar Hammock Blvd. • #17 Bulkhead — $372,874.20 8656 Cedar Hammock Blvd. • #4 Culvert/Land Bridge - $148,001 8993 Cedar Hammock Blvd. • #5 Culverts//Land Bridges - $185,645.65 or $92,822.83 each 8992 Cedar Hammock Blvd. • #7 Culvert/Land Bridge — $109,051.70 8896 Cedar Hammock Blvd. 0 #10 Culvert/Land Bridge — $148,001 8663 Cedar Hammock Blvd. Agenda Page 16 3) We will delete the Gatehouse from our quote at this time. In the event we need to quote this in the future, we would need "loss runs". Understood. Will look forward to your feedback, thank you! Michelle From: Faircloth, Justin <iustin.faircloth@inframark.com> Sent: Sunday, January 31, 2021 10:23 PM To: Michelle Martin <mmartin@bbpria.com> Cc: Robin Russell <rrussell@bbpria.com>; Karen Loraine Bryan <KBryan@bbpria.com> Subject: RE: Cedar Hammock - Bulkheads/Bridges [External] Not at this time. Thank you. Justin Faircloth I CAM, CDM I District Manager 6INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES 239.785.0675 1 www.inframarkims.com SUPERVISORS, PLEASE DO NOT REPLY TO ALL AS THIS COULD BE A VIOLATION OF THE FLORIDA SUNSHINE PROVISIONS. CONFIDENTIALITY NOTICE: The information in this email is intended for the sole use of the recipient(s) and may be confidential and subject to protection under the law. If you are not the intended recipient, you are hereby notified that any distribution or copying of this email is strictly prohibited. If you have received this message in error, please contact the sender immediately and delete your copy from your computer. From: Michelle Martin <mmartin@bbpria.com> Sent: Friday, January 29, 2021 12:15 PM To: Faircloth, Justin <iustin.faircloth@inframark.com> Cc: Robin Russell <rrussell@bbpria.com>; Karen Loraine Bryan <KBryan@bbpria.com> Subject: Re: Cedar Hammock - Bulkheads/Bridges Did you want to include the Gatehouse (covered by another agreement)? From: Faircloth, Justin<justin.faircloth@inframark.com> Sent: Friday, January 29, 2021 9:33 AM To: Michelle Martin <mmartin@bbpria.com> Cc: Robin Russell <rrussell@bbpria.com>; Karen Loraine Bryan <KBryan@bbpria.com> Subject: RE: Cedar Hammock - Bulkheads/Bridges 1611A1 Agenda Page 17 [External] Thank you. Justin Faircloth I CAM, CDM I District Manager (biNFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES 239.785.0675 1 www.inframarkims.com SUPERVISORS, PLEASE DO NOT REPLY TO ALL AS THIS COULD BE A VIOLATION OF THE FLORIDA SUNSHINE PROVISIONS. CONFIDENTIALITY NOTICE: The information in this email is intended for the sole use of the recipient(s) and may confidential and subject to protection under the law. If you are not the intended recipient, you are hereby notified that any distribution or copying of this email is strictly prohibited. If you have received this message in error, please contact the sender immediately and delete your copy from your computer. From: Michelle Martin <mmartin(a@bbpria.com> Sent: Thursday, January 28, 20215:08 PM To: Faircloth, Justin <iustin.faircloth@inframark.com> Cc: Robin Russell <rrussell@bbpria.com>; Karen Loraine Bryan <KBryan@bbpria.com> Subject: Re: Cedar Hammock - Bulkheads/Bridges We will definitely have feedback for you for the meeting! Michelle Martin, Vice President Public Risk Insurance Advisors (PRIA) 386-566-3484 - mobile Insurance cannot be bound, amended or cancelled via voicemail, facsimile, or email message without confirmation from an authorized PRIA representative. CONFIDENTIALITY NOTICE The information contained in this communication, including attachments, is privileged and confidential. It is intended only for exclusive use of the addressee. If the reader of this message is not the intended recipient, or the employee or agent responsible for delivering it to the recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error please notify us by telephone immediately. Thank you. Please be advised that any information, comments, analysis and/or recommendations set forth above relative to the possible impact of COVID-19 on potential insurance coverage or other policy implications are intended solely for informational purposes and should not be relied upon as legal advice. As an insurance broker, we have no authority to make coverage decisions as that ability rests solely with the issuing carrier. Therefore, all claims should be submitted to the carrier for evaluation. The positions expressed herein are opinions only and not to be construed as any form of guarantee or warrantee. Agenda Page 18 Finally, given the extremely dynamic and rapidly evolving COVID-19 situation, comments above do not take into account any applicable pending or future legislation introduced with the intent to override, alter or amend current policy language. On Jan 28, 2021, at 4:45 PM, Faircloth, Justin <iustin.faircloth@inframark.com> wrote: [External] Michelle, Then Board meets again on 2/8/21 so I would appreciate any response by then if possible. Sincerely, Justin Justin Faircloth I CAM, CDM I District Manager <image001.png> 239.785.0675 1 www.inframarkims.com SUPERVISORS, PLEASE DO NOT REPLY TO ALL AS THIS COULD BE A VIOLATION OF THE FLORIDA SUNSHINE PROVISIONS. CONFIDENTIALITY NOTICE: The information in this email is intended for the sole use of the recipient(s) and may be confidential and subject to protection under the law. If you are not the intended recipient, you are hereby notified that any distribution or copying of this email is strictly prohibited. If you have received this message in error, please contact the sender immediately and delete your copy from your computer. From: Michelle Martin <mmartin@bbpria.com> Sent: Thursday, January 28, 20214:12 PM To: Faircloth, Justin <iustin.faircloth@inframark.com> Cc: Robin Russell <rrussell@bbpria.com>; Karen Loraine Bryan <KBryan@bbpria.com> Subject: Re: Cedar Hammock - Bulkheads/Bridges Thank you Justin, confirming receipt and we will let you know of any questions upon our further review. Best regards, Michelle From: Faircloth, Justin <iustin.faircloth@inframark.com> Sent: Wednesday, January 27, 2021 5:49 PM To: Michelle Martin <mmartin@bbpria.com> Cc: Robin Russell <rrussell@bbpria.com>; Karen Loraine Bryan <KBryan@bbpria.com> Subject: RE: Cedar Hammock - Bulkheads/Bridges Agenda Page 19 [External] Michelle, See my responses below in ,' ; . Let me know if you have any questions. Sincerely, Justin Justin Faircloth I CAM, CDM I District Manager <image001.png> 239.785.0675 1 www.inframarkims.com SUPERVISORS, PLEASE DO NOT REPLY TO ALL AS THIS COULD BE A VIOLATION OF THE FLORIDA SUNSHINE PROVISIONS. CONFIDENTIALITY NOTICE: The information in this email is intended for the sole use of the recipient(s) and may be confidential and subject to protection under the law. If you are not the intended recipient, you are hereby notified that any distribution or copying of this email is strictly prohibited. If you have received this message in error, please contact the sender immediate►y and delete your copy from your computer. From: Michelle Martin <mmartin@bbpria.com> Sent: Tuesday, January 5, 2021 2:30 PM To: Faircloth, Justin <iustin.faircloth@inframark.com> Cc: Robin Russell <rrussell@bbpria.com> Subject: RE: Cedar Hammock - Bulkheads/Bridges Happy New Year Justin! Just wanted to check in on this —we look forward to your direction. Best regards, Michelle Michelle Y Martin, CIC Public Risk Advisor, VP <image002.png> PO Box 2416, Daytona Beach, FL 32115 Direct Office: 386-239-4047 Mobile: 386-566-3484 mmartin@bbpria.com 16 11Al Agenda Page 20 Insurance coverage cannot be bound, amended or cancelled via voicemail, facsimile or email message without confirmation from an authorized Public Risk Insurance Advisors representative. CONFIDENTIALITY NOTICE: The information contained in this communication, including attachments, is privileged and confidential. It is intended only for the exclusive use of the addressee. If the reader of this message is not the intended recipient, or the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error please notify us by telephone immediately. Thank you! Please be advised that any and all information, comments, analysis, and/or recommendations set forth above relative to the possible impact of COVID-79 on potential insurance coverage or other policy implications are intended solely for informational purposes and should not be relied upon as legal advice. As an insurance broker, we have no authority to make coverage decisions as that ability rests solely with the issuing carrier. Therefore, all claims should be submitted to the carrier for evaluation. The positions expressed herein are opinions only and are not to be construed as any form of guarantee or warrantee. Finally, given the extremely dynamic and rapidly evolving COVID-79 situation, comments above do not take into account any applicable pending or future legislation introduced with the intent to override, alter or amend current policy language. From: Michelle Martin Sent: Wednesday, December 30, 2020 9:29 AM To: Faircloth, Justin(Justin.Faircloth@inframark.com)<Justin.Faircloth@inframark.com> Cc: Robin Russell <rrussell@bbpria.com> Subject: RE: Cedar Hammock - Bulkheads/Bridges Good morning Justin, hope your holidays have been delightful as well! Cedar Hammock carries Liability coverages only currently. Just to be clear, is the Board interested in insuring property (damage) coverage for the items/assets listed below? Yes unless you have other recommendations. It is my understanding you do not insure lakes(banks) or items in the ground. If so, I always maintain that anything is insurable... but in general, property coverage is common for the following: • Street signage — $2,800 street signs, $17,300 Davis and Collier Blvd. monuments = • Bridges — wooden bridges — 9, 17, & 18 - $319,251 • Gatehouse — covered by another agreement @ $130,164 • Gates — gates, camera systems, etc. - $70,400 Gates, $29,655 camera systems = • Irrigation pump house — 4 wells and corresponding pumps - $85,400 If you would like us to provide a Property premium estimate for the above, can you provide estimate corresponding dollar values with the above? 16 11A1 Agenda Page 21 Regarding the Bulkheads or other items I did not list above, kindly provide any additional information on the construction, pictures/drawings, number/miles, and cost/value. Generally we do not insure land/earthen structures, but perhaps we could look at insuring the infrastructure in support of the bridges/bulkeads. I can sift through the GMP/construction documents if needed. Attached are the bid documents for the recent bulkhead/bridge project, let me know if you need further detail. Total replacement cost for #4, #5, #16, #17 bulkheads $2,345,504. Wooden driving range bulkhead is estimated at $81,270.00, Rock wall bridges and culverts for #4, #5A, #5B, #7, #10 $590,700, Pier over water $35,913 Also, from the attached, it appears that the Bridges are NOT over a body of water. Please confirm. No they are just over preserves that do get wet during the year. With your responses to the above by early next week, I am very optimistic we can provide you with good information for the 1/11 Board meeting. Will look forward to your response. And, as always, I am available for additional consultation as needed. Best regards, Michelle Michelle Y Martin, CIC Public Risk Advisor, VP <image003.png> PO Box 2416, Daytona Beach, FL 32115 Direct Office: 386-239-4047 Mobile: 386-566-3484 mmartin@bbpria.com Insurance coverage cannot be bound, amended or cancelled via voicemail, facsimile or email message without confirmation from an authorized Public Risk Insurance Advisors representative. CONFIDENTIALITY NOTICE: The information contained in this communication, including attachments, is privileged and confidential. It is intended only for the exclusive use of the addressee. If the reader of this message is not the intended recipient, or the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error please notify us by telephone immediately. Thank you! Please be advised that any and all information, comments, analysis, and/or recommendations set forth above relative to the possible impact of COVID-79 on potential insurance coverage or other policy implications are intended solely for informational purposes and should not be relied upon as legal advice. As an insurance broker, we have no authority to make coverage decisions as that ability rests solely with the issuing carrier. Therefore, all claims should be submitted to the carrier for evaluation. The positions expressed herein are opinions only and are not to be construed as any form of guarantee or warrantee. Finally, given the extremely dynamic and rapidly evolving !6 11 Al Agenda Page 22 COVID-79 situation, comments above do not take into account any applicable pending or future legislation introduced with the intent to override, alter or amend current policy language. From: Faircloth, Justin<iustin.faircloth@inframark.com> Sent: Tuesday, December 29, 2020 7:35:04 PM To: Karen Loraine Bryan <KBryan@bbpria.com> Subject: RE: Cedar Hammock - Bulkheads/Bridges [External] Karen, Hope you had a wonderful Christmas. We have a maintenance agreement with the Club for a number of items and we are currently in the process of reviewing what coverage they have on District assets if any. After the construction project we now have land bridges with aluminum pipe arches in the middle along with caprock bulkheads on many of the District's lakes. Additionally, the District still has three wooden bridges through preserve areas. The District has the following assets: • Stormwater System • Preserves • Roads — including sidewalks, curbs, gutters, landscaping, street signage • Bridges — wooden and land bridges as mentioned above • Bulkheads — as mentioned above • Gatehouse • Gates — gates, camera systems, etc. • Irrigation pump house — 4 wells and corresponding pumps, irrigation distribution system throughout the development The Board requested I inquire what of these assets PRIA is able to cover and what would be the cost? Attached is an asset exhibit map of the various District assets. Let me know if you have any questions. The Board meets again on 1/11/20 and this item will likely be reviewed. Happy New Year to you and yours. Sincerely, Justin Justin Faircloth I CAM, CDM I District Manager <image001.png> 239.785.0675 1 www.inframarkims.com SUPERVISORS, PLEASE DO NOT REPLY TO ALL AS THIS COULD BE A VIOLATION OF THE FLORIDA SUNSHINE PROVISIONS. 16 11A1 Agenda Page 23 CONFIDENTIALITY NOTICE: The information in this email is intended for the sole use of the recipient(s) and may be confidential and subject to protection under the law. If you are not the intended recipient, you are hereby notified that any distribution or copying of this email is strictly prohibited. If you have received this message in error, please contact the sender immediately and delete your copy from your computer. From: Karen Loraine Bryan <KBryan@bbpria.com> Sent: Thursday, October 8, 2020 3:48 PM To: Faircloth, Justin <iustin.faircloth@inframark.com> Subject: Cedar Hammock - Bulkheads/Bridges Hello Justin, Now that the renewal rush has fairly subsided, I wanted to touch base with you regarding the Bulkheads/Bridges. Cedar Hammock has never had any covered property written through PRIA, but I had a similar request from Bob Koncar for Palm Coast, and they ultimately added the bridges to the property. Who currently covers the bridges? If you want to add the bridges, give me a call to discuss what is needed for this request. The best preparation for tomorrow is doing your best today. Please be advised that any and all information, comments, analysis, and/or recommendations set forth above relative to the possible impact of COV1D-79 on potential insurance coverage or other policy implications are intended solely for informational purposes and should not be relied upon as legal advice. As an insurance broker, we have no authority to make coverage decisions as that ability rests solely with the issuing carrier. Therefore, all claims should be submitted to the carrier for evaluation. The positions expressed herein are opinions only and are not to be construed as any form of guarantee or warrantee. Finally, given the extremely dynamic and rapidly evolving COV1D- 79 situation, comments above do not take into account any applicable pending or future legislation introduced with the intent to override, alter or amend current policy language. Thank You Karen L. Bryan Public Risk Specialist kbryan@bbpria.com D (386) 239-4056 10 (386) 252-6176 IF (386) 239-4049 Public Risk Insurance Advisors 220 S. Ridgewood Ave., Suite 210 Daytona Beach, FL 32114 bbpria.com For any claims related issues, please email claims(a)bbpria.com 16I1Al Agenda Page 24 For certificate requests, please sent to certificates(Dbbpria.com Insurance coverage cannot be bound, amended or cancelled via voicemail, facsimile or e-mail message without confirmation from an authorized Public Risk Insurance Advisors representative. CONFIDENTIALITY NOTICE The information contained in this communication, including attachments is privileged and confidential. It is intended only for the exclusive use of the addressee. If the reader of this message is not the intended recipient, or the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error please notify us by telephone immediately. Thank You 16 I1A1 CEDAR HAMMOCK Community Development District Annual Operating and Debt Service Budget Fiscal Year 2022 Approved Tentative Budget (Meeting 3/8/21) Prepared by: (6INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES 16 11Al CEDAR HAMMOCK Community Development District Table of Contents Page OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balances ................................... 1 - 2 BudgetNarrative......................................................................................................... 3-6 Bulkhead/Bridge Restoration Fund Summary of Revenues, Expenditures and Changes in Fund Balances ................................... 7 AmortizationSchedule...................................................................................................................... 8 BudgetNarrative......................................................................................................... 9 Exhibit A - Allocation of Fund Balances............................................................................ 10 SUPPORTING BUDGET SCHEDULES 2021-2022 Non -Ad Valorem Assessment Summary ............................................................. 11 16iIAa CEDAR HAMMOCK Community Development District Operating Budget Fiscal Year 2022 16 11 Al CEDAR HAMMOCK Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2022 Approved Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU FEB- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2019 FY 2020 FY 2021 JAN-2021 SEP-2021 FY 2021 FY 2022 REVENUES Interest - Investments $ 17,191 $ 15,583 $ 10,088 $ 907 605 1,512 5,088 Hurricane Irma FEMA Refund 12,622 1,082 - - _ _ - Interest - Tax Collector 188 1,082 - 90 900 990 - Special Assmnts- Tax Collector 379,523 157,459 299,007 278,416 20,591 299,007 406,897 Special Assmnts - Other - 281,623 - - - - - Special Assmnts- Discounts (13,901) (16,029) (11,960) (10,963) (824) (11,787) (16,276) Other Miscellaneous Revenus 1,975 17,875 - - - - TOTAL REVENUES 397,598 458,675 297,135 268,450 21,272 289,722 395,709 EXPENDITURES Administrative ProfServ-Engineering 38,061 22,048 30,000 3,961 26,039 30,000 5,000 ProfServ-Legal Services 14,201 7,494 4,249 1,005 3,244 4,249 2,000 ProfServ-Mgmt Consulting Sery 41,498 39,993 40,742 13,581 27,161 40,742 41,965 ProfServ-Property Appraiser 2,132 5,693 4,485 - 4,485 4,485 6,103 ProfServ-Special Assessment 7,941 13,029 8,938 8,120 - 8,120 8,214 ProfServ-Web Site Maintenance 656 587 696 232 464 696 717 Auditing Services 4,400 5,000 5,000 - 5,000 5,000 5,000 Postage and Freight 2,843 933 900 101 799 900 900 Insurance - General Liability 7,000 7,200 7,920 7,200 - 7,200 8,712 Printing and Binding 1,252 550 2,000 108 1,225 1,333 1,200 Legal Advertising 6,629 4,313 3,000 - 3,000 3,000 2,500 Misc-Bank Charges 380 - 700 - 467 467 700 Misc-Assessmnt Collection Cost 3,540 6,525 5,980 5,349 412 5,761 8,138 Misc-Web Hosting 239 3,316 1,799 632 1,368 2,000 2,000 Office Supplies 28 2,800 100 - 100 100 100 Annual District Filing Fee 175 175 175 175 - 175 175 Total Administrative 130,975 119,656 116,684 40,464 73,764 114,227 93,424 Field ProfServ-Field Management 5,008 5,116 1,633 5,413 10,826 16,239 1,682 Project Mgmt Fees - - - - - - 2,500 Contracts -Water Mgmt Services 7,200 7,200 7,200 2,400 4,800 7,200 7,200 Utility - Cameras 1,299 1,311 1,268 120 1,185 1,268 1,268 Electricity- Wells 2,190 3,177 4,866 1,311 3,555 4,866 4,866 Electricity - Aerator 1,358 1,163 2,000 443 1,557 2,000 4,000 R&M - Lake 3,113 2,940 3,000 - 3,000 3,000 3,000 R&M - Plant Replacement 788 - 3,015 3,015 3,015 500 Annual Operating Budget Fiscal Year 2022 Page 1 16 11A1 CEDAR HAMMOCK Community Development District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2022 Approved Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU FEB- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2019 FY 2020 FY 2021 JAN-2021 SEP-2021 FY 2021 FY 2022 R&M - Bulkheads 8,000 2,575 5,000 5,000 5,000 5,000 R&M - Bridges - - 5,000 5,000 5,000 5,000 Misc-Contingency 13,591 7,774 17,469 - 17,469 17,469 17,469 Capital Outlay 12,015 23,130 - 8,820 - 8,820 90,000 Total Field 54,562 54,386 50,451 18,507 55,407 73,877 142,485 TOTAL EXPENDITURES 185,537 174,042 167,135 58,971 129,170 188,104 235,909 Reserve - Bridges 22,064 154,036 10,000 10,000 10,000 19,950 Reserve - Irrigaton - - - - - 19,950 Reserve - Bulkheads 107,683 451,110 10,000 10,000 10,000 19,950 Reserve - Lakes - 72,153 10,000 10,000 10,000 19,950 Reserve - Roadways 830 105,000 100,000 100,000 100,000 80,000 Total Reserves 130,577 782,299 130,000 130,000 130,000 159,800 TOTAL EXPENDITURES & RESERVES 316,114 956,341 297,135 58,971 259,170 318,104 395,709 Excess (deficiency) of revenues Over (under) expenditures 81,484 (497,666) - 209,479 (237,898) (28,382) - OTHER FINANCING SOURCES (USES) TOTAL OTHER SOURCES (USES) $ - - Net change in fund balance FUND BALANCE, BEGINNING FUND BALANCE, ENDING Annual Operating Budget Fiscal Year 2022 81,484 (497,666 784,456 865,940 209,479 (237,898) (28,382) 368,274 368,274 368,274 339,892 $ 865,940 $ 368,274 $ 368,274 $ 577,753 $ (237,898) $ 339,892 $ 339,892 Page 2 CEDAR HAMMOCK Community Development District General Fund Budget Narrative Fiscal Year 2022 REVENUES Interest Investments The District earns interest on the monthly average collected balance for their operating accounts, money market accounts and certificates of deposits. Special Assessments - Tax Collector The District will levy a Non -Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments - Discounts Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative Prof Service - Engineering The District's engineer will be providing general engineering services to the District, i.e., attendance and preparation for monthly board meetings, review invoices, etc. Prof Service - Legal Services The District's legal counsel will be providing general legal services to the District, i.e., attendance & preparation for monthly meetings, review operating & maintenance contracts, etc. Prof Service - Management Consulting Sery The District receives Management, Accounting and Administrative services as part of a Management Agreement with Inframark Infrastructure Management Services. These services are further outlined in Exhibit "A" of the Management Agreement. Prof Service - Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The budget for property appraiser costs was based on 1.5% of gross assessments. Annual Operating Budget Fiscal Year 2022 Page 3 ifs 11 Ail CEDAR HAMMOCK Community Development District General Fund Budget Narrative Fiscal Year 2022 EXPENDITURES Administrative (cont'd) Prof Service - Special Assessment The District's Collection Agent will be providing financials services which include the collection of prepaid assessments, maintenance of District's assessment roll and levying the annual operating and maintenance assessments. Prof Service — Web Site Maintenance Inframark Infrastructure Management Services oversees the District's email accounts and provides assistance to Campus Suite regarding the website, as necessary. Auditing Services The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. Postage and Freight Mailing of agenda packages, overnight deliveries, correspondence, etc. Insurance - General Liability The District's General Liability & Public Officials Liability Insurance policy is with The Florida League of Cities, Inc. The Florida League of Cities, Inc. specializes in providing insurance coverage to governmental agencies. Printing & Binding Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc. Legal Advertising The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation. Misc - Bank Charges Bank fees that may be incurred during the year. Misc-Assessment Collection Costs The District reimburses the Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The budget for collection costs was based on a maximum of 2% of the anticipated assessment collections. Annual Operating Budget Fiscal Year 2022 Page 4 16ItAt CEDAR HAMMOCK Community Development District General Fund Budget Narrative Fiscal Year 2022 EXPENDITURES Administrative (cont'd) Misc —Web Hosting The District incurs expenses to maintain and renew their website domain and email accounts. Office Supplies Miscellaneous office supplies required for the preparation of agenda packages. Annual District Filing Fee The District is required to pay an annual fee of $175 to the Dept of Economic Opportunity Div. Field Services Prof Service — Field Management Inframark Infrastructure Management Services inspects the District's assets and provides two reports per year. Project Management Fees Expenses incurred from the field manager for the bulkhead/bridges and aeration project. Contracts — Water Mgmt Services Professional services for environmental permit compliance related to the water use permit. Utility — Cameras Costs associated with the District's gate cameras. Electricity - Wells FPL provides electrical services for the District's pumps at the following addresses: • 8684 Cedar Hammock Circle - Well #4 Meter KL35128 • 3639 Cedar Hammock Court — Well #6 Meter ACD4996 Electricity - Aerators FPL provides electrical services for the District's pumps at the following addresses: • 3826 Wax Myrtle Run — Meter ACD4234 • 8892 Cedar Hammock Blvd — Meter ACD4976 • 3766 Buttonwood Way — Meter ACD8387 R&M - Lake Repair and maintenance expenses related to lakes including washout repairs and erosion. Annual Operating Budget Fiscal Year 2022 Page 5 161IAI CEDAR HAMMOCK Community Development District General Fund Budget Narrative Fiscal Year 2022 EXPENDITURES Field Services (cont'd) R&M — Plant Replacement Replace landscape plantings at pumps. R&M — Bridges Repair and maintenance expenses related to the bridges. R&M — Bulkheads Repair and maintenance expenses related to bulkheads. Misc-Contingency Any current year Field expenditure that may not have been provided for in the budget. Capital Outlay For expenses incurred for the Aeration Project, as well as the replacement of the decks for bridges 9 & 18. Reserves: Reserve - Bridges Funds to be set aside for future bridge expenditures as determined by the 130S. Reserve - Irrigation Funds to be set aside for future bridge expenditures as determined by the BOS. Reserve - Bulkheads Funds to be set aside for future bulkhead expenditures as determined by the BOS. Reserve - Lakes Funds to be set aside for future lake expenditures as determined by the BOS. Reserve - Roadways Funds to be set aside for future roadway expenditures as determined by the BOS. Annual Operating Budget Fiscal Year 2022 Page 6 CEDAR HAMMOCK Community Development District Bulkhead/Bridge Restoration Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2022 Approved Tentative Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL BUDGET THRU FEB- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2020 FY 2021 JAN-2021 SEP-2021 FY 2021 FY 2022 REVENUES Special Assmnts- Tax Collector $ 1,166,613 $ 756,239 $ 704,153 52,086 756,239 $ 525,829 Special Assmnts- Discounts (42,589) (30,250) (27,726) (2,083) (29,809) (21,033) Other Miscellaneous Revenus - - 15,900 - 15,900 - TOTAL REVENUES 1,124,024 725,989 692,327 50,003 742,330 504,795 EXPENDITURES Administrative ProfServ-Property Appraiser 18,515 11,343 - 11,343 11,343 7,887 Misc-Assessmnt Collection Cost 17,336 15,124 13,529 1,042 14,571 10,517 Total Administrative 35,851 26,467 13,529 12,385 25,914 18,404 Field Capital Outlay Bulkhead and Bridges Project 1,627,526 699,522 603,410 - 603,410 - Total Field 1,627,526 699,522 603,410 - 603,410 Debt Service Principal Prepayment - - 180,000 180,000 - Operating Loan Repayment 3,475 566,420 569,895 578,891 Total Debt Service - - 3,475 746,420 749,895 578,891 TOTAL EXPENDITURES 1,663,377 725,989 620,414 758,805 1,379,219 597,295 Excess (deficiency) of revenues Over(under)expenditures (539,353) 71,913 (708,802) (636,889) (92,500 OTHER FINANCING SOURCES (USES) Loan/Note Proceeds 654,835 645,165 645,165 Contribution to (Use of) Fund Balance _ _ _ TOTAL OTHER SOURCES (USES) 654,835 645,165 645,165 Net change in fund balance 115,482 - 717,078 (708,802) 8,276 (92,500) FUND BALANCE, BEGINNING - 115,482 115,482 115,482 123,758 FUND BALANCE, ENDING $ 115,482 $ 115,482 $ 832,560 $ (708,802) $ 123,758 $ 31,258 Annual Operating Budget Fiscal Year 2022 Page 7 CEDAR HAMMOCK Community Development District AMORTIZATION SCHEDULE BRIDGE AND BULKHEAD CAPITAL PROJECT - LOAN 002 General Fund Period Extraordinary Annual Debt Ending Principal Redemption Rate Interest Debt Service Service 11/1/2020 $180,000 3.35% $ 33,030 $ 33,030 T U/ IILVL 1 y 00u,uuu 3.35% $ 18,891 $ 578,891 $ 611,921 11/1/2021 3.35076 $ 9,446 $ 9,446 5/1/2022 $ 560,000 3.35% $ 9,446 $ 569,446 $ 578,891 $ 1,120,000 $ 180,000 $ 70,812 $ 1,190,812 $ 1,190,812 Annual Operating Budget Fiscal Year 2022 Page 8 16 11Al CEDAR HAMMOCK Community Development District Bulkhead and Bridge Restoration Fund Budget Narrative Fiscal Year 2022 REVENUES Special Assessments - Tax Collector The District will levy a Non -Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments - Discounts Per Section 197.162, Florida Statutes, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4% of the anticipated Non -Ad Valorem assessments. EXPENDITURES Administrative Prof Service - Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The budget for property appraiser costs was based on 1.S% of gross assessments. Misc-Assessment Collection Costs The District reimburses the Tax Collector for necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The budget for collection costs was based on a maximum of 2% of the anticipated assessment collections. Field Capital Outlay Bulkhead and Bridges Project Costs associated with the Bulkhead/Bridge Repair/Replacement Project. A loan for $1.31VI, including interest and related costs, was taken out for this project in FY21. Annual Operating Budget Fiscal Year 2022 Page 9 16 11 Al CEDAR HAMMOCK Community Development District Exhibit "A" Allocation of Fund Balances AVAILABLE FUNDS General Fund Amount Beginning Fund Balance - Fiscal Year 2022 $ 339,892 Net Change in Fund Balance - Fiscal Year 2022 - Reserves - Fiscal Year 2022 Additions 159,800 Total Funds Available (Estimated) - FY22 499,692 ALLOCATION OF AVAILABLE FUNDS Assigned Fund Balance Operating Reserve - First Quarter Operating Capital 58,977 t�l Reserves - Bridges Prior Year's Reserve Funding - FY 2022 Reserve Funding 19,950 19,950 Reserves - Bulkheads Prior Year's Reserve Funding - FY 2022 Reserve Funding 19,950 19,950 Reserves - Irrigation FY2022 Reserve Funding 19,950 19,950 Reserves - Lakes Prior Year's Reserve Funding - FY 2022 Reserve Funding 19,950 19,950 Reserves - Roadways Prior Year's Reserve Funding - FY 2022 Reserve Funding 80,000 80,000 Subtotal 218,777 Total Allocation of Available Funds 218,777 Total Unassigned (undesignated) Cash $ 280,915 Notes (1) Represents approximately 3 months of operating expenditures. Annual Operating Budget Fiscal Year 2022 Page 10 16 11 /Al CEDAR HAMMOCK Community Development District Supporting Budget Schedules Fiscal Year 2022 16 11 Al CEDAR HAMMOCK Community Development District 2021-2022 Assessment Chart O&M Assessment Bridges and Bulkhead Project Total Total Prior Year FY 2022 FY 2021 Percent FY 2022 FY 2021 Percent FY 2022 FY 2021 Percent Product Total Units Fund I Fund Change Fund Fund Change Per Unit Per Unit Change Single Family 65 $509.26 $374.23 36.08% $ 658.11 $ 946.48 -30.5% $1,167.37 $ 1,320.71 -11.6% 2-Story 228 $509.26 $374.23 36.08% $ 658.11 $ 946.48 -30.5% $1,167.37 $ 1,320.71 -11.6% 4-Story 330 $509.26 $374.23 36.08% $ 658.11 $ 946.48 -30.5% $1,167.37 $ 1,320.71 -11.6% Duplex 176 $509.26 $374.23 36.08% $ 658.11 $ 946.48 -30.5% $1,167.37 $ 1,320.71 -11.6% 799 Annual Operating Budget Fiscal Year 2022 Page 11 16 11 Al RESOLUTION 2021-03 A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT APPROVING THE BUDGET FOR FISCAL YEAR 2022 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW WHEREAS, the District Manager has heretofore prepared and submitted to the Board a proposed operating and/or debt service budget for Fiscal Year 2022; a copy of which is attached hereto, and WHEREAS, the Board of Supervisors has considered said proposed budget and desires to set the required public hearing thereon; NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT; I. The budget proposed by the District Manager for Fiscal Year 2022 is hereby approved as the basis for conducting a public hearing to adopt said budget. 2. A public hearing on said approved budget is hereby declared and set for the following date, hour and place: Date: May 10, 2021 Hour: 2:00 P.M. Place: Cedar Hammock Clubhouse 8660 Cedar Hammock Boulevard Naples, Florida Notice of this public hearing shall be published in the manner prescribed in Florida Law. Adopted this 8`h day of March 2020. i Norman Day Chairman ryclo 1611A1 Agenda Page 45 Notice of Meetings Cedar Hammock Community Development District The Board of Supervisors of the Cedar Hammock Community Development District will hold their meetings for Fiscal Year 2022 at the Cedar Hammock Clubhouse, 8660 Cedar Hammock Boulevard, Naples, Florida at 2:00 p.m. on the second Monday of the following months: October 11, 2021 November 8, 2021 December 13, 2021 January 10, 2022 February 14, 2022 March 14, 2022 April 11, 2022 May 9, 2022 The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. Meetings may be continued to a date, time and location to be specified on the record at the meetings. There may be occasions when one or more Supervisors will participate via telephone. In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations at these meetings because of a disability or physical impairment should contact the District Management Company, Inframark, LLC at 954-603-0033 at least two (2) calendar days prior to the date of the meetings. If you are hearing or speech impaired, please contact the Florida Relay Service at 7-1-1 or (800) 955-8771 (TTY)/(800) 955-8770 (Voice) for aid in contacting the District Management Company. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the proceedings and accordingly, the person may need to ensure a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based. Justin Faircloth District Manager 16 11 Al Agenda Page 54 CEDAR HAMMOCK Community Development District Financial Report January 31, 2021 (Unaudited) Prepared by: 6:1.j.N. F R A M A RK CEDAR HAMMOCK Community Development District Table of Contents 16 11 Al Agenda Page 55 FINANCIAL STATEMENTS Pages Balance Sheet 1 General Fund ............................................... 2-3 General Fund - Bulkhead/Bridge Restoration Fund ............................................... 4 SUPPORTING SCHEDULES Non -Ad Valorem Special Assessments ............................................... 5 Cash and Investment Report ............................................... g Bank Reconciliation 7 Check Register ............................................... 8 16 11AI Agenda Page 56 CEDAR HAMMOCK Community Development District Financial Statements (Unaudited) January 31, 2021 16 I1A1 CEDAR HAMMOCK Community Development District Balance Sheet January 31, 2021 GENERAL ACCOUNT DESCRIPTION FUND Agenda Page 57 Governmental Funds GF-BULKHEAD AND BRIDGE RESTORATION FUND TOTAL ASSETS Cash - Checking Account $ 1,202,948 $ - $ 1,202,948 Due From Other Funds - 834,060 834,060 Investments: Money Market Account 215,090 - 215,090 Deposits 1,359 - 1,359 TOTAL ASSETS $ 1,419,397 $ 834,060 $ 2,253,457 LIABILITIES Accounts Payable $ 6,145 $ 1,500 $ 7,645 Accrued Expenses 1,439 - 1,439 Due To Other Funds 834,060 - 834,060 TOTAL LIABILITIES 841,644 1,500 843,144 FUND BALANCES Nonspendable: Deposits 1,359 - 1,359 Assigned to: Operating Reserves 108,140 - 108,140 Unassigned: 468,254 832,560 1,300,814 TOTAL FUND BALANCES $ 577,753 $ 832,560 $ 1,410,313 TOTAL LIABILITIES & FUND BALANCES $ 1,419,397 $ 834,060 $ 2,253,457 Page 1 t6IIA1 CEDAR HAMMOCK Agenda Page 58 Community Development District General Fund .................. . Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending January 31, 2021 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest - Investments $ 10,088 $ 3,363 $ 907 $ (2,456) Interest - Tax Collector - - 90 90 Special Assmnts- Tax Collector 299,007 279,257 278,416 (841) Special Assmnts- Discounts (11,960) (11,170) (10,963) 207 TOTAL REVENUES 297,135 271,450 268,450 (3,000) EXPENDITURES Administration ProfServ-Engineering ProfServ-Legal Services ProfServ-Mgmt Consulting Sery ProfServ-Property Appraiser ProfServ-Special Assessment ProfServ-Web Site Maintenance Auditing Services Postage and Freight Insurance - General Liability Printing and Binding Legal Advertising Misc-Bank Charges Misc-Assessmnt Collection Cost Misc-Web Hosting Office Supplies Annual District Filing Fee Total Administration 30,000 10,000 3,961 6,039 4,249 1,416 1,005 411 40,742 13,581 13,581 - 4,485 4,485 - 4,485 8,938 8,938 8,120 818 696 232 232 - 5, 000 - - - 900 300 101 199 7,920 7,920 7,200 720 2,000 667 108 559 3,000 1,000 - 1,000 700 233 - 233 5,980 5,584 5,349 235 1,799 600 632 (32) 100 33 - 33 175 175 175 - 116,684 55,164 40,464 14,700 Page 2 16 11Al CEDAR HAMMOCK Community Development District Agenda Page 59 General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending January 31, 2021 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) Field ProfServ-Field Management 1,633 544 5,413 (4,869) Contracts -Water Mgmt Services 7,200 2,400 2,400 - Utility - Cameras 1,268 423 120 303 Electricity - Wells 4,866 1,622 1,311 311 Electricity - Aerator 2,000 667 443 224 R&M -Lake 3,000 1,000 - 1,000 R&M -Plant Replacement 3,015 1,005 - 1,005 R&M Bulkheads 5,000 1,667 - 1,667 R&M - Bridges & Cart Paths 5,000 1,667 - 1,667 Misc-Contingency 17,469 5,822 - 5,822 Capital Outlay - - 8,820 (8,820) Reserve - Bridges 10,000 3,333 - 3,333 Reserve - Bulkheads 10,000 3,333 - 3,333 Reserve - Lakes 10,000 3,333 - 3,333 Reserve - Roadways 100,000 33,333 - 33,333 Total Field 180,451 60,149 18,507 41,642 TOTAL EXPENDITURES 297,135 115,313 58,971 56,342 Excess (deficiency) of revenues Over (under) expenditures - 156,137 209,479 53,342 Net change in fund balance $ - $ 156,137 $ 209,479 $ 53,342 FUND BALANCE, BEGINNING (OCT 1, 2020) 368,274 368,274 368,274 FUND BALANCE, ENDING $ 368,274 $ 524,411 $ 577,753 Page 3 CEDAR HAMMOCK Agenda Page 60 Community Development District Gf- Bulkhead And Bridge Restoration Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending January 31, 2021 ANNUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) REVENUES Interest - Investments $ - $ - $ $ Special Assmnts- Tax Collector 756,239 661,249 704,153 42,904 Special Assmnts- Discounts (30,250) (26,450) (27,726) (1,276) Other Miscellaneous Revenues - - 15,900 15,900 TOTAL REVENUES 725,989 634,799 692,327 57,528 EXPENDITURES Administration Prof Serv-Property Appraiser 11,343 11,343 - 11,343 Misc-Assessmnt Collection Cost 15,124 13,224 13,529 (305) Total Administration 26,467 24,567 13,529 11,038 Field Capital Outlay - Bulkheads 699,522 233,174 603,410 (370,236) Total Field 699,522 233,174 603,410 (370,236) Debt Service Operating Loan Repayment - - 3,475 (3,475) Total Debt Service - - 3,475 (3,475) TOTAL EXPENDITURES 725,989 257,741 620,414 (362,673) Excess (deficiency) of revenues Over (under) expenditures - 377,058 71,913 (305,145) OTHER FINANCING SOURCES (USES) Loan/Note Proceeds - 645,165 645,165 TOTAL FINANCING SOURCES (USES) - 645,165 645,165 Net change in fund balance $ - $ 377,058 $ 717,078 $ 340,020 FUND BALANCE, BEGINNING (OCT 1, 2020) 115,482 115,481 115,482 FUND BALANCE, ENDING $ 115,482 $ 492,539 $ 832,560 Page 4 16 11 Al Agenda Page 61 CEDAR HAMMOCK Community Development District Supporting Schedules January 31, 2021 CEDAR HAMMOCK Community Development District Non -Ad Valorem Special Assessments (Collier County Tax Collector - Monthly Collection Distributions) For the Fiscal Year Ending September 30, 2021 Agenda Page 62 ALLOCATION Bulkhead/Bridge Date Net Amount (Discount) Commission Amount General Fund Restoration Received Received Amount Amount Received Assessments Assessments Assessments Levied For FY 2021 $ 1,055,247 $ 299,010 $ 756,238 Allocation % 100% 28% 72% 10/29/20 $ 10,209 $ 584 $ 208 $ 11,001 $ 3,117 $ 7,884 11/13/20 6,213 264 127 6,604 1,871 4,732 11/17/20 209,986 8,928 4,285 223,200 63,245 159,955 11/19/20 233,594 9,932 4,767 248,293 70,355 177,938 12/10/20 397,607 16,906 8,114 422,627 119,754 302,874 12/20/20 26,688 898 545 28,130 7,971 20,159 01/31/21 40,707 1,177 831 42,714 12,103 30,611 TOTAL $ 925,003 $ 38,688 $ 18,878 $ 982,569 $ 278,416 $ 704,153 % COLLECTED 93% 93% 93% TOTAL OUTSTANDING $ 72,678 $ 20,594 $ 52,084 Page 5 1611Al CEDAR HAMMOCK Community Development District Cash and Investment Report January 31, 2021 Agenda Page 63 AH Funds General Fund Account Name Bank Name Investment Type Maturity Yield Balance Checking Account - Operating Valley National Bank Gov't Interest Checking n/a 0.25% 1,202,948 Money Market Account BankUnited Public Funds MMA n/a 0.30% 215,090 Total $ 1,418,638 Page 6 16 11A1 Cedar Hammock CDD Bank Reconciliation Bank Account No. 2555 Statement No. 1/21 Statement Date 1/31/2021 G/L Balance (LCY) 1,202,947.97 G/L Balance 1,202,947.97 Positive Adjustments 0.00 Subtotal 1, 202, 947.97 Negative Adjustments 0.00 Ending G/L Balance 1,202,947.97 Difference 0,00 Valley National Bank GF Posting Document Document Date Type No. Description Outstanding Checks 1/26/2021 Payment 2525 CARDNO ENTRIX Statement Balance Outstanding Deposits Subtotal Outstanding Checks Differences Ending Balance TotalOutstanding Checks................................................................................................................... Agenda Page 64 1, 203, 547.97 0.00 1, 203, 547.97 600.00 0.00 1,202, 947.97 Cleared Amount Amount Difference 600.00 0.00 600.00 600.00 600.00 Page 7 16 11A1 LO cu cm C Q 4") O 00 to N N N M O S O N N O th c M O th O aD N O 00 OD � CV V) N 1� aG m A t2 M c6 gc6 ti�b �A o"i 6 a c m 4ch U oS_S0000m O O O S 0 0 0 0 0 O O N 0 0 O O O S N N m O 0 m` m` E c E C2 `O rno -caU y N LL m N d Oi 2 C LL T = 0 ¢ O i O ', �• m m 0 0 0 o 0 0 0 T o .a o a y cVy' a as a`a`a`a`a` a ci Oa u ci ww 0 z w L N N J N N O n o p] q M N W W W W W W W W w a s U U U U U U U U U (LLD, Q N wwwm'awww r N W W W W W W W W U U Fx-. U v� <n cn <n U cn U U O w rrrrrrrr a L)ww ¢ cvcv J ZZZZZZZZ r Z UU z m w W W W W W W W W U >> O �� M m m m r2 W W fn = N N Z W W W W W W W W LL W a s U U } Z Z Z Z Z Z Z Z¢ LLO 00 00 ¢¢¢¢ Q¢¢ Z a' fn w x w 0 LL LL mmmmE� r ww a > w w O O O N N O O O r O Z Z O w >> W N_ N N N N N N N O a U (J N a w w C7 .2 �2 �2?-- N 0 W W �2 Q w m x 2 O O U¢ QU O O O O VJ O N N N M O O O 00000000 00 m a 16 11 Al Agenda Page 67 tb I N FRAMARK INFRASTRUCTURE MANAGEMENT SERVICES Cedar Hammock CDD January 31, 2021 — Field Management Report www.inframarkims.com Inspected by: Justin Faircloth Agenda Page 68 1. Lake Management The water levels have receded with the onset of the dry season. Additional lake maintenance information is found below; all lake issues are low density unless otherwise noted. a. Aeration/Fountains: i. Aeration' No issues observed. All aerators appeared to be working. ii. Lake Fountains: The fountains were not operating on lakes 2, 11, or 16. 1 1611A1 Agenda Page 69 h AlQae on Lakes: 2, 3, 4, 5, & 13. Lakes 3, 4, & 5 shown. c. Littorals: The new littorals the Club have installed around the various lakes are succeeding in certain areas and are a welcome addition. 2 16 11 A a - Agenda Page 70 d New littorals observed planted in various lakes as required by the County. All plantings appeared to be healthy and continuing to grow. The County required littoral lake signage has been installed as well. 3 d. Rocks. No issues observed. e. Weeds: i. Alligator weed in Lakes° No issues observed. ii. Cattails in Lakes'., No issues observed. iii. Climbing Hemp Vine in Lakes: No issues observed.. iv. Dollar Weed in Lakes: No issues observed. vi. Muskgrass (Chars) in Lakes: No issues observed.. Agenda Page 71 4 16 11 AI Agenda Page 72 vii. Palms on Lake Banks: No issues observed. viii. Sedges in Lakes; No issues observed. ix. Spatterdock/Lily Pads in Lakes: No issues observed. x. Torpedo Grass in Lakes: 1, 5, & 7. Lakes 1 & 7 shown. g. Grass Clippings in Lakes' No issues observed. h. Trash in Lakes: No issues observed. i. Illicit Discharge. The pool overflow drain behind 3626 Cedar Hammock Ct. is causing damage to the lake bank. The Board may want to ensure the drain is located on the homeowner's property and is being discharged properly. Most drains are located much closer to the pool on the owner's property as pictured below. 2. Lake Bank Erosion a. Lake 2' Minor step erosion was observed on the southeast corner of lake 2. The new littoral plantings may help minimize further erosion if they survive. A washout appears to be forming in the middle of the bank along this section and should likely be filled. 5 16 11 Agenda Page 73 b. Lake 3° i. A small washout was observed on the south bank of lake 3 behind 3614 Cedar Hammock Ct. Minor step erosion was observed on the northeast corner of lake 3. The new littoral plantings may help minimize further erosion if they survive. ce Lake 5: I There is evidence that land loss is occurring on the east bank of lake 5 behind the western homes at the end of Cedar Hammock Ct. (note the irrigation head now on the lake bank in the first picture below). Plans for erosion restoration should be considered. R 1611A1 Agenda Page 74 Rip rap has been added between homes on the eastern side of Cedar Hammock Ct. on the bank of lake 5. The Board may wish to consider developing stormwater rules if they are not in effect and adding drainage from the homes if the erosion issue continues to develop further. The bank is continuing to be eroded from runoff around another section of rip rap south of this location on the same lake bank. 7 Agenda Page 75 III. New rip rap has been installed on the bank of lake 5 adjacent to 8560 Cedar Hammock Circle to address the previously reported erosion issue. d. Lake 6: Erosion and washouts were observed on the west bank that should be repaired to avoid any safety issues. I Cates,/Cameras The new camera system at the Davis Blvd. guardhouse is in process and will be completed as soon as all of the parts are received. The paint is pealing off of the finials on the rear entry gates and the surrounding fencing. Some finials have been repainted, but one column has been painted by accident as well that should be touched up. Lastly, new tiles have been installed where tiles were previously noted as missing on the columns for the Collier Blvd./Cedar Hammock Blvd. entrance. 8 16 11Al Agenda Page 76 0 4. Guardhouse Agenda Page 77 The windows have buildup on them and should likely be cleaned or pressure washed. One fern was observed growing on the roof edge that should be removed. a .< A box on the side of the building was found ajar. The cable to the satellite is hanging down from the roof and should likely be secured to the building to avoid becoming a hazard. t' —1171 Z"A I 4 Dust is beginning to build up on the intake for the HVAC and should be cleaned and any old filters changed. The bathroom door may need to be repainted soon. The soap dispenser is leaking and causing staining on the wall inside the bathroom. 10 16 11A1 Agenda Page 78 5, Pier No issues observed. 6. Preserves Invasive vegetation continues to be observed along the preserves of Davis Blvd. in C2. It seems that the main reason for these saplings occurring is the seed source from properties across from Davis Blvd. Long Ear Leaf Acacia trees were observed adjacent to the tee box for #16 in preserve C2 that should also be removed to prevent further spread of the invasive in the District's preserves. 11 16 11At Agenda Page 79 b. A Brazilian pepper tree was observed on the north side of the pump house that should be removed to prevent further spread into the preserves. Another pepper tree was observed on the south side of Cedar Hammock Blvd. around the pipes connecting preserve C2 to C1. 7. Roadways a. Asphalt: The roadway is cracking adjacent to the concrete borders for the crosswalks between holes 4 & 5 and 15 & 16. Roadway pealing and heavy alligator cracking was observed on the southeastern portion of Sawgrass Way. Scarification was observed on Cedar Hammock Blvd. near lake 11 likely due from the recent construction work. Heavy alligator cracking was observed on the apron leading to Wax Myrtle Run. 12 16 11At Agenda Page 80 M b. Light Poles: There are several outlets beside the light poles on the exit side of the intersection of Davis Blvd. /Cedar Hammock Blvd. that are open and appear to be an electric hazard. Covers appeared to be nearby that should likely be replaced. An outlet was observed loose on the inside of the fence near lake 11 and one of the light poles had a light out at the Collier Blvd./Cedar Hammock Blvd. exit. 13 1611Al Agenda Page 81 pole ice• - r j!: 41 .j V4 MOPY, c. Markers: No issues observed. d. Pavers' The pavers under the guardhouse at the Davis Blvd. entrance have oil spots on them. pressure washed to minimize any staining. 8. Sidewalks/Walking Path a. Cedar Hammock Blvd./Davis Blvd.: A broken section of sidewalk was observed on the exit side of the intersection that should likely be repaired to avoid a trip hazard. A few other cracked sections were observed that the Board may wish to have repaired. 14 1611At Agenda Page 82 b. Walking Path' The walking path around lake 7 inside Cedar Hammock Circle was found to have additional cracking. Filler or sealant may need to be applied to prevent further cracking or erosion of the base material. 9. Stormwater System a. Canals. No issues observed. b. Catch Basins' The no dumping signage on the catch basins throughout the community continues to deteriorate. The Board may wish to add new signage if required. One catch basin was noticed chipped on Cedar Hammock Ct. A gutter pan drain along sawgrass Way may be in jeopardy as the concrete is being damaged around it likely from the garbage trucks accessing the adjacent dumpster. No other issues observed. 15 16 11A1 Agenda Page 83 c. Bulkheads The driving range bulkhead has one area where a depression has been observed. The new capstone bulkheads have all been completed and appear to be in great condition, however, one small section of filter fabric on hole #16 appears to be exposed and should be covered to avoid deterioration over time by the sun. 16 Agenda Page 84 • '° er�rf� POW ,,... •; to ..� d. $ridgeS' The #16 bridge deck boards are showing signs of wear. The wear decking should likely be installed soon to ensure the longevity of the deck boards. The new bridges for holes #9 & #18 appeared to have no issues. 711, e. Drains' Preserve C1, C2, and C3 were found to be dry. No blockages were observed on any of the drain culverts. 17 16 11A1 Agenda Page 85 f. Interconnect PiPeS' The interconnect between lakes 1 & 2 was found clogged on the lake 1 side that should be cleared. Coverings over the interconnect between lakes 2 and 3 were reviewed and debris is catching on the lake 3 side covering when compared to the condition when installed last year. Cleaning may be required to ensure blockages do not occur. Continued monitoring is recommended. g. Overflow Weirs/Control Structures- WCS4 has blockages in the canals that should be removed and bordering brush may need to be trimmed back soon to ensure water flows freely into preserve C2. 18 tb I1At Agenda Page 86 10. Wells/Irrigation The seal on the well located at the end of Cedar Hammock Ct. was leaking and should be replaced. The well located off of Cedar Hammock Cir. Was found to have water rusting out parts inside the enclosure. The seal should be checked to make sure water cannot enter the cabinet. The shut off handled for the testing port may need to be replaced before it rusts through. The step down box appears to have been hit by a mower or some equipment and the panel should be bent back in place to ensure no safety issue exists. An electrician may need to be consulted on this item. No other issues observed. 19 16 11A1 11. Residential Complaints/Concerns No issues observed. 12. Fish/VVildlife Observations ❑ Bass ❑ Bream ❑ Egrets ❑ Herons ❑Anhinga ® Cormorant ❑ Woodstork ® Otter ❑ Turtles ® Other Species: ❑ Catfish ❑ Gambusia ❑ Coots ❑ Gallinules ❑ Osprey ❑ Ibis ❑ Alligator ❑ Snakes Ducks, Swallow-tailed Kite, Hawk Agenda Page 87 Pill 16 IIAl Agenda Page 88 r . 1 r j ^• a. r 13. Non CDD Items The transformer behind the pump house has rusted open and appears to be a safety issue that should be addressed. FPL has been contacted about this issue to see if repair or replacement is warranted. 21 DATE: Cedar Hammock Community Development District Inframark, Infrastructure Management Services 210 N. University Drive, Coral Springs, FL 33071 Tel: 954-603-0033; Fax: 954-345-1292 April 19, 2021 Memorandum to: Jim Kurtzeborn Cedar Hammock Golf and Country Club VIA EMAIL TO: GM(a,cedarhammockcc.com I= Cedar Hammock CDD Minutes of - March 8, 2021 as approved at April 12, 2021 Enclosed for your record is a copy of the above -reference minutes for the Cedar Hammock Community Development District, which are to be kept on file for public access. FOR INFORMATIONAL PURPOSES ONLY: Crystal Kinzel, Director Clerk of the Circuit Court/Finance Dept. VIA EMAIL TO: Derek. j ohnssen(d)collierclerk.com Berger, Toombs, Elam, Gaines & Frank Via email to: audit(oDbtef--c ap s.com Justin Faircloth, justin.faircloth(a,inframark.com 16 11 Al MINUTES OF MEETING CEDAR HAMMOCK COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Cedar Hammock Community Development District was held Monday, March 8, 2021 at 2:00 P.M. at Cedar Hammock Clubhouse, 8660 Cedar Hammock Boulevard, Naples, FL. Present and constituting a quorum were: Norman Day Quentin Greeley Fred Bally Gene Bolton John Martino Also present were: Justin Faircloth Todd Legan Chairman Vice Chairman Assistant Secretary Assistant Secretary Assistant Secretary District Manager Cedar Hammock Golf & Country Club The following is a summary of the discussions and actions taken at the March 8, 2021 Cedar Hammock Community Development District's Board of Supervisors Meeting. FIRST ORDER OF BUSINESS Roll Call • Mr. Faircloth called the meeting to order and called the roll. A quorum was established. SECOND ORDER OF BUSINESS Approval of Agenda • Mr. Day provided a handout to the Board for a product to consider using on the District's bridges. • Mr. Day asked Mr. Legan to be added under the Public Comment section to present items for Board consideration. On MOTION by Mr. Greeley, seconded by Mr. Martino, with all in favor, the agenda was approved as amended. 5-0 March 8, 2021 Cedar Hammock CDD THIRD ORDER OF BUSINESS Public Comments on Agenda Items • Mr. Legan discussed the following items to the Board: o Davis Boulevard/Cedar Hammock Boulevard exit side pavers. Repairs will be done, and Mr. Day will review the proposal from a vendor for consideration. o Lake littoral complaints were received, and the Board requested Mr. Legan forward any complaints to the CDD for review. ■ Mr. Day inquired about the algae in the lakes and the balls getting in the rocks of the aqua range. Mr. Day suggested the Supervisors review the website weed ersdigest.com and discuss the possibility of purchasing equipment to address the concerns which have been raised. ■ Discussion ensued regarding installation of a floating barrier in the aqua range and staff will provide Mr. Legan with contacts from other communities where floating barriers are in use. • Further discussion ensued regarding algae and the number of legitimate complains that come in about this issue. The Board requested staff invite the Club's lake vendor, Superior Waterway Services, to their next meeting. FOURTH ORDER OF BUSINESS Old Business A. Bulkhead & Bridge Repair/Replacement Project Update • An update was provided on the project. o Mr. Day will set up time to meet on site with Glase Golf to discuss the items which need to be addressed and schedule the best time for this work. o The Board requested staff find out the next ten-day golf course shutdown. • Insurance responses were reviewed, and the Board was asked if they wanted any additional coverages. The Board opted not to make any insurance changes for the District. FIFTH ORDER OF BUSINESS New Business A. Presentation of the Proposed Budget for the Fiscal Year 2022 • The Board reviewed the proposed Fiscal Year 2022 budget and requested the following changes: o Total reserve should be decreased to $159,800. Mr. Bally will provide the breakdown for each reserve category. 2 16 11A1 March 8, 2021 Cedar Hammock CDD B. Consideration of Resolution 2021-03 Approving the Budget and Setting the Public Hearing On MOTION by Mr. Martino seconded by Mr. Day with all in favor Resolution 2021-03 Approving the Budget for Fiscal Year 2022 and Setting the Public Hearing for May 10, 2021 at 2:00 p.m. with changes was adopted. 5-0 C. Discussion of the Fiscal Year 2022 Meeting Schedule • In discussion, the Board decided to move the Fiscal Year 2022 meeting dates to the second Tuesday of the month. • The Board selected the following meeting dates: o October 12, 2021 o November 9, 2021 o December 14, 2021 o February 8, 2022 o March 8, 2022 o April 12, 2022 o May 10, 2022 • Though the December meeting date will be advertised, the Board does not intend to meet unless there is a specific need for the Board to meet. Also, the Board asked that the public hearing and the meeting schedule ad be placed as one ad. Mr. Faircloth will have it prepared but verify with the attorney to see if this is something that can be done. On MOTION by Mr. Day seconded by Mr. Martino with all in favor the Fiscal Year 2022 meetings were scheduled for the second Tuesday of the month as follows: October 12, 2021, November 9, 2021, December 14, 2021, February 8, 2022, March 8, 2022, April 12, 2022 and May 2022. 5-0 SIXTH ORDER OF BUSINESS Attorney's Report • Mr. Faircloth indicated the attorney stated the letters to the Association have been sent regarding the use of the District's roadway. 3 161IA1 March 8, 2021 Cedar Hammock CDD SEVENTH ORDER OF BUSINESS Engineer's Report • Mr. Faircloth updated the Board on the status of the Amendment to the Facilities Operation and Maintenance Agreement. He indicated the engineer will provide the updated map for the revised agreement which will be sent to the Golf Club. EIGHTH ORDER OF BUSINESS Manager's Report A. Approval of the Minutes of February 8, 2021 Meeting Let the record reflect Mr. Greeley left the meeting. • Mr. Faircloth asked if there were any changes, corrections, or deletions in the minutes of the meeting. On MOTION by Mr. Bolton seconded by Mr. Bally with all in favor the minutes of February 8, 2021 were approved as presented. 4-0 B. Acceptance of Financial Report, January 2021 • Mr. Faircloth presented the financial report to the Board and asked if there were any questions. The Board reviewed the report and a number of questions were asked and responses provided. Let the record reflect Mr. Greeley returned to the meeting. On MOTION by Mr. Bolton seconded by Mr. Day with all in favor the financial report for January 31, 2021 was accepted. 5-0 C. Field Management Report • Mr. Faircloth provided the report to the Board which they reviewed. • He indicated the field management reports are normally completed in October and April every year for the Board but due to the ongoing project he wanted to wait until the project was completed to review it, so the October report was delayed. • Mr. Day will follow-up with the Club/HOA/Owners on the items mentioned in the report. D. Follow-up Items • Mr. Faircloth provided an update on the follow-up items. NINTH ORDER OF BUSINESS Supervisors' Request • Mr. Day discussed the One -Time product for sealing of the bridges. 9 16 11 A 1 March 8, 2021 Cedar Hammock CDD o The Board requested proposals and recommendations for sealing of the bridges. Mr. Martino will obtain a proposal. • Mr. Greeley discussed an email received from Jack Smith regarding the rocks under and around the culverts. He also discussed an email received from Tim Freeman about the possibility of installing keypad locks on the pedestrian entrances into the community. TENTH ORDER OF BUSINESS Audience Comments • None. ELEVENTH ORDER OF BUSINESS Adjournment On MOTION by Mr. Martino, seconded by Mr. Bally with all in favor, the meeting was adjourned at 5:59 p.m. 5-0 Justi'h Faircloth, Secretary i Norman Day, Chairm n R ibl1A2 Naples Heritage Community Development District Board of Supervisors ❑ Kenneth R. Gaynor, Chairman ❑ Peter V. Ramundo, Vice Chairman ❑ Gerald G. James, Assistant Secretary ❑ Richard J. Leonhard, Assistant Secretary ❑ Tom Rutkowski, Assistant Secretary Meeting Agenda January 5, 2021 — 9:00 a.m. 1. Roll Call 2. Public Comment on Agenda Items ❑ Justin Faircloth, District Manager ❑ Gregory L. Urbancic, District Counsel ❑ W. Terry Cole, District Engineer 3. Organizational Matters A. Oath of Office — Elected Supervisors (Seat 1, R. Leonhard; Seat 2, T. Rutkowski) B. Resolution 2021-2, Designating Officers 4. Approval of the Minutes of the November 3, 2020 Audit Committee and Regular Meeting 5. Old Business A. Master Association Club Expansion Update 6. New Business A. Discussion of Fiscal Year 2022 Budget B. Discussion of Solitude Lake Management Aeration/Fountain Maintenance Proposal (Document Not Received) 7. Manager's Report A. Acceptance of Financial Statements B. Solitude Lake Management Service Report C. Follow Up Items i. CDD Email Account Update/Archiving Discussion 8. Attorney's Report 9. Engineer's Report 10. Supervisors' Requests 11. Audience Comments 12. Adjournment The next meeting is scheduled for March 2, 2021 District Office: Meeting Location: 210 N. University Drive, Suite 702 Naples Heritage Golf & Country Club Clubhouse Coral Springs, FL 33071 8150 Heritage Club Way 954-603-0033 Naples, Florida 161 N"aptrs i-Tal-tij T(atls PART OF THE USA TODAY NETWORK Published Daily Naples, FL 34110 NAPLES HERITAGE CDD 210 N UNIVERSITY DR 702 CORAL SPRINGS, FL 33071 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: 09/24/2020 Subscribed and sworn to before on September 24, 2020: .___._h o a. a_ Yyl uv\ r.QJ_EX, A-. -> Notary, State of WI, County of Brown TARA MONDLOCH Notary Public. State of Wisconsin My commission expires August 6, 2021 Publication Cost: $357.00 Ad No: 0004369491 Customer No: 1306647 PO #: # of Affidavits1 This is not an invoice Notice of Meetings Naples Heritage Community Development District The Board of Supervisors of the Naples Heritage Community De- velopment District will hold their meetings for Fiscal Year 2021 at the Naples Heritage Golf and Country Club Clubhouse, 8150 Heritage Club Way, Naples, Florida at 9:00 a.m. as follows: November 3, 2020 (Election Day) January S, 2021 March 2, 2021 April 6, 2021 May 4, 2021 These meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. Please note that due to the ongoing nature of the COVID-19 public health emergency, it may be necessary to hold the above referenced meetings utilizing communications media technolo- gy in order to protect the health and safety of the public or held at an alternative physical location other than the location indicated above. To that end, anyone wishing to participate in such meetings should contact the District Manager's Office prior to each meeting to confirm the applicable meeting access and/or location information. Additionally, interestedparties may refer to the District's website for the latest information: htt ps://www.naplesheritagec:dd.com. Meetings may be continued to a date and time certain which will be announced at the meeting. There may be occasions when one or more Supervisors will participate by telephone. Any person requiring special accommodations at these meetings because of a disability or physical impairment should contact the District Manager's Office at least forty-eight (48) hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955- 8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Manager's Office. Each person who decides to appeal any action taken at these meetings is advised that person will need a record of the pro- ceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based. Justin Faircloth District Manager September 24. 2020 #4369491 1611AZ RESOLUTION 2021-2 A RESOLUTION DESIGNATING OFFICERS OF NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT WHEREAS, the Board of Supervisors of Naples Heritage Community Development District at a regular business meeting held on January 5, 2021 desires to appoint the below recited persons to the offices specified. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT: 1. The following persons were appointed to the offices shown, to wit: Chairman Vice Chairman Justin Faircloth Secretary Alan Baldwin Treasurer Stephen Bloom Assistant Treasurer �v Assistant Secretary Assistant Secretary Assistant Secretary PASSED AND ADOPTED THIS, 5th DAY OF JANUARY, 2021. 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f5 E i N m N N UL IL, 0 K C ll.l N C N NO L y O N Ncli 0 } 0) LL LL ` @ @ } @ } O CON t� U U O } -cu N M Z N N y - O O -O N O 0) } u N .0 .^p LL @ 7 } C N a` m m rn C U M m ro LL � -O 0) W d O N N N 7 d T M "O L u N E m m a U m m m m m @ c J V LL a '0 -O N 0 @ coQ N _ m C C cm C' N 06 06 06 @ 'y C N � a N fA 0 G) } m Q N Z m 7 A LL 11 0) LL Li LL K � � C p u ,a O a C@ LL N N N y N 0 N p G d JLLL O N it 21 NN . o mC m U) y a Q) V •y O 2' K E af of 2' J C U y LL G Q = O Y j cm m z 0 a r O 2 Q c «9 �I o Q H Q �' Fp- Z I I- 16 11A2 U L Ln 0 c aa) C Q. 0 m m c E E 0 U N N O N co a) U 16 11 A2 U— N N N O O N C d C� C � N N N d j•L N � Q � � r O N a O O N N fL6 i d } E O c1 U •y LL O O CD _ N O N C } N LL U) h N N N Q O O °6 O N O CN ER Q co m m' O N C N O N N Q (0 O� �L) C U C .N QLL 16 11 A2 NAPLES HERITAGE Community Development District Financial Report November 30, 2020 Prepared by (biNFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES 16 11A2 NAPLES HERITAGE Community Development District Table of Contents FINANCIAL STATEMENTS Balance Sheet Statement of Revenues, Expenditures and Changes in Fund Balances General Fund SUPPORTING SCHEDULES Non -Ad Valorem Special Assessments Cash and Investment Balances Check Register Page 1 Page 2-3 Page 4 Page 5 Page 6 16 11A2 NAPLES HERITAGE Community Development District Financial Statements (Unaudited) November 30, 2020 16 11A2 NAPLES HERITAGE Community Development District Balance Sheet November 30, 2020 ACCOUNT DESCRIPTION TOTAL ASSETS Cash - Checking Account $ 71,440 Investments: Money Market Account 7,256 Deposits 560 TOTAL ASSETS $ 79,256 LIABILITIES Accounts Payable $ 12,287 TOTAL LIABILITIES 12,267 FUND BALANCES Nonspendable: Deposits 560 Assigned to: Operating Reserves 9,206 Reserves - Fountains 600 Reserves -Road and Lakes 30,345 Unassigned: 26,256 TOTAL FUND BALANCES $ 66,969 TOTAL LIABILITIES & FUND BALANCES $ 79,256 General Fund Page 1 16 11 A2 NAPLES HERITAGE Community Development District Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending November 30, 2020 General Fund ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE I$) AS A %OF NOV-20 NOV-20 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL REVENUES Interest - Investments $ 240 $ 40 $ 19 $ (21) 7.92 % $ 20 $ 10 Special Assmnts- Tax Collector 119,851 55,406 53,447 (1,959) 44.59 % 55,406 52,800 Special Assmnts-Discounts (4,794) (1,886) (2,146) (260) 44.76% (1,886) (2,112 TOTAL REVENUES 115,297 53,560 51,320 (2,240) 44.51 % 53,540 50,698 EXPENDITURES Administration P/R-Board of Supervisors FICA Taxes ProfServ-Engineering ProfServ-Field Management ProfServ-Legal Services ProfServ-Mgmt Consulting Sery ProfServ-Property Appraiser ProfServ-Web Site Maintenance Auditing Services Postage and Freight Insurance - General Liability Printing and Binding Legal Advertising Misc-Bank Charges Misc-Assessmnt Collection Cost Misc-Contingency Misc-Web Hosting Office Expense Annual District Filing Fee Total Administration Field Contracts -Fountain Contracts -Aerator Maintenance Electricity - Aerator R&M -Fence Misc-Contingency Cap Outlay - Fence Total Field 5,000 383 2,000 844 3,500 23,283 1,798 674 3,000 750 7,747 900 2,400 546 2,397 376 1,000 77 526 3,881 1,798 112 125 7,747 1,008 1,108 1,000 77 526 3,881 1,798 112 101 7,747 1.008 1.026 1,850 400 388 250 - - 175 175 175 57,873 17,957 17,839 20.00% 1,000 1,000 20.10 % 77 77 0.00% - - 0.00 15.03% - - 16.67% 1,940 1,940 100.00 % - - 16.62 % 56 56 0.00% - - 24 13.47 % 63 5 - 100.00 % - - 0.00 42.00 0.00% - - 82 42.80% 1,108 1,014 - 0.00% - - 12 20.97 % 400 388 - 0.00% - - - 100.00 % - - 118 30.82% 4,644 4,480 716 179 179 2,350 - - - 5,340 890 976 (86) 480 - - - 20,998 54 54 - - 8,765 (8,765) 29,884 1,123 9,974 (8,851) 25.00 0.00% - - 18.28% 445 505 0.00% - - 0.26 0.00% - - 33.38% 445 505 Reserves Reserve - Fountain 200 0.00 Reserve - Roads and Lakes 27,340 0.00% Total Reserves 27,540 - - 0.00% - TOTAL EXPENDITURES & RESERVES 115,297 19,080 27,813 (8,733) 24.12 % 5,089 4,985 Page 2 NAPLES HERITAGE Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending November 30, 2020 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE ($) AS A %OF NOV-20 NOV-20 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL Excess (deficiency) of revenues Over (under) expenditures - 34,480 23,507 (10,973) 0.00% 48,451 45,713 Net change in fund balance $ - $ 34,480 $ 23,507 $ (10,973) 0.00% $ 48,451 $ 45,713 FUND BALANCE, BEGINNING (OCT 1, 2020) 43,462 43,462 43,462 FUND BALANCE, ENDING $ 43,462 $ 77,942 $ 66,969 Page 3 16 11 A2 NAPLES HERITAGE Community Development District Supporting Schedules November 30, 2020 16 11 A2 NAPLES HERITAGE Community Development District Non -Ad Valorem Special Assessments - Collier County Tax Collector Monthly Collection Distributions For the Fiscal Year Ending September 30, 2021 Date Received Net Amount Received Discount / (Penalties) Amount Collection Costs Gross Amount Received Assessments Levied $ 119,850 Allocation % 100% 10/29/20 $ 600 $ 34 $ 12 $ 646 11/16/20 423 18 9 450 11/20/20 30,623 1,302 625 32,550 11 /27/20 18,628 792 380 19,800 TOTAL $ 50,274 $ 2,146 $ 1,026 $ 53,447 % COLLECTED 44.6% TOTAL OUTSTANDING $ 66,403 Page 4 f6 IIA2 NAPLES HERITAGE Community Development District ACCOUNT NAME GENERALFUND Checking Account -Operating Money Market Account Cash and Investment Balances November 30, 2020 BANK NAME YIELD MATURITY BALANCE Valley National 0.25% N/A 71,440 BankUnited 0.30% N/A 7,256 Total $ 78,696 Page 5 16 11 A2 U N OdGOrn r(OOOON� �O Y"i�NCO OI�m)I� OMODNO C Mtn ml OiN hOi��l(j0 tG0f7 CO Oi OIn RIO a C)OiN V o .� e» n fn «s fA n O � tO �-- Ol f9 Q f9 M f9 f9 fA f9 fA fA f9 f9 f9 f9 E a c u rnm Sirn rncoi m�roiN�mcirnooimmrnrn Si Sirn Si Sirn� J IA IANNNN I('1N MANIA InNo IA 19 IANIA IA LANNIA cV e� Ih O NJ tV I� n (b e O d 6 — — - 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Service History Report December 8, 2020 SQLITUDE 50097 Naples Heritage CDD LAKE MANAGEMENT Date Range: 11/01/20..11/30I20 Toll Free: (888) 480-5253 Fax: (888)358-0088 www.solitudelakemanagement.com Service Date 11/18/2020 01384880 No. PI-A00511907 Order No. SMOR-392455 Contract No. SVR13870 Technician Name and State License #s Mike Johnson Service Item # Description Lake No. Lake Name 01384880-FTN-001 Naples Herit AQUA Fountain 1 Site Site #14 FTN #14 FTN Technician's Comments: cleaned fountain. display head is spinning properly General Comments: Serviced Fountain Fountain Amps Fountain Voltage GFCI Breaker Test OK Control Breaker OK Contactor (Starter) OK Motor Overload OK Fountain Power Cable OK Fuses OK Fountain -Timer OK Shaft Propeller Impeller Not Accessible Clean Debris Screen OK Clean Nozzles OK Fountain Disconnect OK Lighting Amps Lighting Voltage No. of Lights Burned Out No. of Lights Replaced Clean Lights OK Lighting Timer OK Lighting Power Cable OK Fixtures OK Lenses/Seals OK Lighting Disconnect OK 16 11 A2 Naples Heritage Community Development District Inframark, Infrastructure Management Services 210 N. University Drive, Suite 702, Coral Springs, Florida 33071 Tel. (954) 753-5841 • Fax (954) 345-1292 DATE: March 28, 2021 Mr. Derrick Johnssen CLERK OF THE CIRCUIT COURT Finance Department Derek.johnssen@collierclerk.com FROM: Sandra H. Demarco Recording Manager, Inframark RE: Minutes of the Meeting held January 5, 2021 as Approved at the March 2, 2021 Meeting Enclosed for your records is a copy of the minutes of the above referenced meeting of the Naples Heritage Community Development District, which are to be kept on file for public access. /dram Encl: Cc: Mr. Gregory Urbancic Coleman, Yovanovich & Koester, P.A. grbancic@gcjlaw.com justin.faircloth(&inframark.com Gm(anh c 16IIA2 MINUTES OF MEETING NAPLES HERITAGE COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Naples Heritage Community Development District was held on Tuesday, January 5, 2021 at 9:00 a.m. Present and constituting a quorum were: Kenneth R. Gaynor Chairman Peter Ramundo Vice Chairman (via phone) Gerald James Assistant Secretary Richard Leonhard Assistant Secretary Tom Rutkowski Assistant Secretary Also present were: Justin Faircloth District Manager Patrick Dorbad NHGCC General Manager The following is a summary of the discussions and actions taken at the January 5, 2021 Board of Supervisors meeting. FIRST ORDER OF BUSINESS Roll Call The meeting was called to order and a quorum was established. On MOTION by Mr. James seconded by Mr. Leonhard with all in favor to allow Mr. Ramundo to attend and vote via phone was approved. SECOND ORDER OF BUSINESS There were no public comments. THIRD ORDER OF BUSINESS Public Comment on Agenda Items Organizational Matters A. Oath of Office — Elected Supervisors (Seat 1, R. Leonhard; Seat 2, T. Rutkowski) Supervisors Leonhard and Rutkowski indicated they previously completed and submitted their oath of offices to the State. 1611A2 January 5, 2021 Naples Heritage CDD B. Resolution 2021-2, Designating Officers Mr. James nominated Mr. Gaynor to serve as Chairman and Mr. Ramundo seconded the nomination, there being no other nominations Mr. Gaynor was appointed Chairman. Mr. Gaynor nominated Mr. Ramundo to serve as Vice Chairman and Mr. James seconded the nomination, there being no other nominations Mr. Ramundo was appointed Vice Chairman. On MOTION by Mr. Ramundo seconded by Mr. Rutkowski with all in favor Resolution 2021-2 designating Mr. Gaynor Chairman; Mr. Ramundo Vice Chairman; Mr. James, Mr. Leonhard and Mr. Rutkowski Assistant Secretaries; Justin Faircloth Secretary; Alan Baldwin Treasurer; and Stephen Bloom Assistant Treasurer was FOURTH ORDER OF BUSINESS Approval of the Minutes of the November 3, 2020 Meeting Mr. Faircloth stated each Board member received a copy of the minutes of the November 3, 2020 meeting and requested any corrections, additions or deletions. • Minor corrections were made to the minutes. On MOTION by Mr. Leonhard seconded by Mr. Rutkowski with all in favor the minutes of the November 3, 2020 meeting were approved as amended. FIFTH ORDER OF BUSINESS Old Business A. Master Association Club Expansion Update • Mr. Dorbad gave an update on the fence install and noted the changes that are necessary due to SFWMD requirements. On MOTION by Mr. Leonhard seconded by Mr. James with all in favor to pay the costs to move the fence as requested by SFWMD and not pursue damages against the surveying firm or the fence vendor was approved. N 16 11 A2 January 5, 2021 Naples Heritage CDD • Discussion ensued with regard to pending development plans adjacent to the District. SIXTH ORDER OF BUSINESS New Business A. Discussion of Fiscal Year 2022 Budget • Staff reviewed the draft FY 2022 budget with the Board. The Board requested that Field -Electricity -Aerator be updated to $6,000. B. Discussion of Solitude Lake Management Aeration/Fountain Maintenance Proposal • Staff updated the Board noting the contract was sent to Solitude Lake Management and when executed will be forward to Bentley Electric. SEVENTH ORDER OF BUSINESS Manager's Report A. Acceptance of Financial Statements • The financial statements for the period ending November 30, 2020 were reviewed. On MOTION by Mr. Leonhard seconded by Mr. James with all in favor Financial Statements for the period ending November 30, 2020 were acce ted. B. Solitude Lake Management Service Report • Included for informational purposes. • Staff reviewed Solitude items and other follow up items with the Board. C. Follow Up Items i. CDD Email Account Update/Archiving Discussion • The Board requested to table the CDD email archiving discussion. EIGHTH ORDER OF BUSINESS Attorney's Report • None. NINTH ORDER OF BUSINESS Engineer's Report • None. TENTH ORDER OF BUSINESS Supervisors' Requests • Supervisor Ramundo discussed a pool under construction along Hole #13. 3 16 It AZ January 5, 2021 Naples Heritage CDD ELEVENTH ORDER OF BUSINESS Audience Comments There were no audience comments. TWELFTH ORDER OF BUSINESS Adjournment There being no further business, the meeting was adjourned at 9:55 a.m. , � �/ /'� - '-- - K�-/ / /� fcrn Fair th etary Kenneth R. Gaynor(/ Chairman 15I1A3 The Quarry Community Development District Board of Supervisors District Staff Stanley T. Omland, Chairman Bob Koncar, District Manager Lloyd Schliep, Vice Chairman Wes Haber, District Counsel Timothy B. Cantwell, Assistant Secretary Albert Lopez, District Engineer William G. Flister, Assistant Secretary VACANT, Assistant Secretary Meeting Agenda Monday November 16, 2020 @ 1:00 pm The Quarry Beach Club 8975 Kayak Drive Naples, FL 1. Call to Order 2. Approval of Agenda 3. Public Comments on Agenda Items 4. District Manager's Report A. Update on Action Items from Meeting Notes — under separate cover B. Approval of the October 19, 2020 Meeting Minutes C. Approval of the October 26, 2020 Continued Meeting Minutes D. Acceptance of the Financial Report, and Approval of the Check Register and Invoices of October E. Status of Resident Complaints Report — under separate cover F. Discussion on Weed Harvesting Information Memo for Residents 5. Attorney's Report A. Attorney's Written Report 6. Engineer's Report A. Engineer's Written Report 7. Business Items A. FEMA Update 8. Old Business Items A. Update of CD 101 Book B. Resident Inquiry 9. New Business Items A. Discussion of Assessment Methodology Report - under separate cover B. Supplemental Report for Debt Service 10. Supervisor Requests/Reports A. Chairman's Report: Mr. Omland B. Lake & Preserve: Mr. Flister C. Liaison. o QCA o HBCDD — Mr. Flister 16 11 A3 The Quarry CDD Meeting Agenda November 16, 2020 o HB UA 11. Audience Comments 12. Adjournment Next meeting: Monday December 14, 2020 If you require a meeting package please access it via the Dropbox: Login:guarrvCDD(&gmail.com Pswd: Collier2004 Page 2 Meeting Location: The Quarry Beach 8975 Kayak Drive Naples, FL 16 11 A3 7' r'*tjj Ntjt1.G I PART OF THE USA TODAY NETWORK Published Daily Naples, FL 34110 QUARRY CDD % INFRAM ARK 210 N UNIVERSITY DR CORAL SPRINGS, FL 33071-7394 Affidavit of Publication STATE OF WISCONSIN COUNTY OF BROWN Before the undersigned they serve as the authority, personally appeared said legal clerk who on oath says that helshe serves as Legal Clerk of the Naples Daily News, a daily newspaper published at Naples, in Collier County, Florida; distributed in Collier and Lee counties of Florida; that the attached copy of the advertising was published in said newspaper on dates listed. Affiant further says that the said Naples Daily News is a newspaper published at Naples, in said Collier County, Florida, and that the said newspaper has heretofore been continuously published in said Collier County, Florida; distributed in Collier and Lee counties of Florida, each day and has been entered as second class mail matter at the post office in Naples, in said Collier County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. Published: 09/15/2020 Subscribed and sworn to before on September 15, 2020: Notary, State of WI, County of Brown a_...,_....._. IARA MONDLOCtI Notary I'uhlic t State of VAJisconsin F v My commission expires August 6. 2021 Publication Cost: $343.00 Ad No:0004356332 Customer No: 1307330 PO #: FY2021 Meetings # of Affidavit-1 This is not an invoice 16 11 A3 NOTICE OF MEETINGS THE QUARRY COMMUNITY DEVELOPMENT DISTRICT The Board of Supervisors of The Quarry Community Devel- opment District will hold their meetings for Fiscal Year 2021 on the third Monday of every month at 1:00 P.M. *at The Quarry Beach Club located at 8975 Kayak Drive, Naples, Florida 34120, on the follow- ing dates: October 19, 2020 November 16, 2020 December 14. 2020 January 18, 2021 February 15, 2021 March 15, 2021 April 19, 2021 May 17, 2021 - Tentative Budget Presentation June 21, 2021 July 19, 2021 August 16, 2021 September 20, 2021 *Please note that due to the ongoing nature of the COVID- 19 public health emergency, it may be necessary to hold the above referenced meetings utilizing communications me- dia technology in order to protect the health and safety of the public or held at an al- ternative physical location other than the location indi- cated above. To that end, anyone wishing to participate in such meetings should con- tact the District Manager's Of- fice prior to each meeting to confirm the applicable meet- ing access and/or location in- formation. Additionally, in- terested parties may refer to the District's website for the latest information: https.11ww w.quarrycdd.org/. There may be occasions when one or more Supervisors may participate via telephone. Any interested person can at- tend the meeting at the above location and be fully in- formed of the discussions tak- ing place. Meetings may be continued to a date, time and location to be specified on the record at the meetings with- out additional publication of notice. Any person requiring special accommodations at these meetings because of a disabil- ity or physical impairment should contact the District Of- fice at (954) 603-0033 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service at 7-1-1, or 800-955-8771 (TTY)/800- 955-8770 (Voice), for aid in contacting the District Office. Each person who decides to appeal any action taken by the Board at these meetings is advised that person will need a record of the proceedings and accordingly, the person may need to ensure a verba- tim record of the proceedings is made, including the testi- mony and evidence upon which such appeal is to be based. Bob Koncar Manager September 15, 2020 #4356332 16 11 A3 Quarry Community Development District Financial Report October 31, 2020 6INFRAMARK INFRASTRUCTURE MANAGEMENT SERVICES 16 11 A3 THE QUARRY Communitv DevelonmPnt nictrirt Table of Contents FINANCIAL STATEMENTS Balance Sheet - All Funds ..................... Statement of Revenues, Expenditures and Changes in Fund Balance General Fund ..................... Debt Service Fund(s) Capital Projects Fund Trend Report - General Fund ..................... Notes to the Financial Statements ....... SUPPORTING SCHEDULES Special Assessments - Collection Schedule ..... Cash and Investment Report ..... Bank Reconciliation Payment Register by Bank Account ..... Page 1 16 11 A3 Quarry Community Development District Financial Statements (Unaudited) October 31, 2020 16 11 A3 QUARRY Community Development District Governmental Funds Balance Sheet October 31, 2020 201 -SERIES 2015 DEBT GENERAL SERVICE ACCOUNT DESCRIPTION FUND FUND 202 - SERIES 203 - SERIES 2018 DEBT 2019 DEBT SERVICE SERVICE FUND FUND 301 - SERIES 2018 CAPITAL PROJECTS FUND TOTAL ASSETS Cash - Checking Account $ 97,723 $ $ $ $ $ 97,723 Due From Other Gov'tl Units 214 214 Due From Other Funds - 10,066 2,616 3,305 15,987 Investments: Money Market Account 96,181 - - - 96,181 Acquisition Fund - - - 51 51 Interest Account 50,451 558 - 51,009 Principal 188,740 - 188,740 Redemption Fund - 850,680 850,680 Renewal & Replacement - - 1 Reserve Fund 464,203 90,125 - 554,328 Revenue Fund - 407,080 53,662 88,698 - 549,440 TOTAL ASSETS $ 194,118 $ 881,349 $ 385,594 $ 943,241 $ 51 $ 2,404,354 LIABILITIES Accounts Payable $ 6,471 $ $ $ $ $ 6,471 Accrued Expenses 5,417 5,417 Due To Other Funds 15,987 15,987 TOTAL LIABILITIES 27,875 27,875 FUND BALANCES Restricted for: Debt Service 881,349 385,594 943,241 - 2,210,184 Capital Projects - - - - 51 52 Unassigned: 166,243 - - - 166,243 TOTAL FUND BALANCES $ 166,243 $ 881,349 $ 385,594 $ 943,241 $ 51 $ 2,376,479 TOTAL LIABILITIES & FUND BALANCES $ 194,118 $ 881,349 $ 385,594 $ 943,241 $ 51 $ 2,404,354 Page 1 16IIA3 QUARRY Community Development District General Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending October 31, 2020 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A % OF OCT-20 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL REVENUES Interest - Investments $ 400 $ 33 8.25% $ 34 Golf Course Revenue 18,000 - 0.00% - Special Assmnts- Tax Collector 579,497 3,227 0.56% 3,227 Special Assmnts- Discounts (23,180) (169) 0.73% (169) Other Miscellaneous Revenues 40,000 1,000 2.50% 1,000 TOTAL REVENUES 614,717 4,091 0.67% 4,092 EXPENDITURES Administration P/R-Board of Supervisors 12,000 1,600 13.33% 1,600 FICA Taxes 918 122 13.29% 122 ProfServ-Arbitrage Rebate 600 - 0.00% - ProfServ-Engineering 45,000 0.00% ProfServ-Legal Services 30,000 0.00% ProfServ-Legal Litigation 25,000 - 0.00% - ProfServ-Mgmt Consulting Sery 57,000 4,691 8.23% 4,691 ProfServ-Other Legal Charges - 814 0.00% 814 Prof Serv-Property Appraiser 8,000 - 0.00% - ProfServ-Trustee Fees 9,000 2,163 24.03% 2,163 ProfServ-Consultants 20,000 - 0.00% - Auditing Services 4,900 0.00% Contract-Website Hosting 1,550 - 0.00% - WebsiteCompliance 1,515 388 25.61% 388 Postage and Freight 750 5 0.67% 5 Insurance - General Liability 6,655 6,064 91.12% 6,064 Printing and Binding 750 48 6.40% 48 Legal Advertising 4,000 - 0.00% - Miscellaneous Services 2,000 - 0.00% - Misc-Bank Charges 50 81 162.00% 81 Misc-Special Projects 20,000 - 0.00% - Misc-Assessmnt Collection Cost 11,590 61 0.53% 61 Misc-Contingency 1,000 - 0.00% - Office Supplies 800 0.00% Annual District Filing Fee 175 - 0.00% Total Administration 263,253 16,037 6.09% 16,037 Page 2 16 11 A3 QUARRY Community Development District Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending October 31, 2020 General Fund ACCOUNT DESCRIPTION ANNUAL ADOPTED BUDGET YEAR TO DATE ACTUAL YTD ACTUAL AS A % OF ADOPTED BUD OCT-20 ACTUAL Field Lake & Preserve Maintenance 140,000 5,417 3.87% 5,417 Miscellaneous Maintenance 111,464 - 0.00% - Capital Projects 50,000 - 0.00% Total Field 301,464 5,417 1.80% 5,417 Reserves Reserve - Other 50,000 - 0.00% - Total Reserves 50,000 0.00% TOTAL EXPENDITURES & RESERVES 614,717 21,454 3.49% 21,454 Excess (deficiency) of revenues Over (under) expenditures (17,363) 0.00% (17,362) Net change in fund balance $ - $ (17,363) 0.00% $ (17,362) FUND BALANCE, BEGINNING (OCT 1, 2020) 181,884 181,884 FUND BALANCE, ENDING $ 181,884 $ 164,521 Page 3 16 11A3 QUARRY Community Development District 201 - Series 2015 Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending October 31, 2020 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A % OF OCT-20 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL REVENUES Interest - Investments $ 100 $ 4 4.00% $ 4 Special Assmnts- Tax Collector 1,239,461 6,903 0.56% 6,903 Special Assmnts- Discounts (49,578) (362) 0.73% (362) TOTAL REVENUES 1,189,983 6,545 0.55% 6,545 EXPENDITURES Administration Misc-Assessmnt Collection Cost 24,789 131 0.53% 131 Total Administration 24,789 131 0.53% 131 Debt Service Principal Debt Retirement 615,000 - 0.00% - Interest Expense 538,104 0.00% Total Debt Service 1,153,104 - 0.00% - TOTAL EXPENDITURES 1,177,893 131 0.01% 131 Excess (deficiency) of revenues Over (under) expenditures 12,090 6,414 53.05% 6,414 OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance 12,090 - 0.00% - TOTAL FINANCING SOURCES (USES) 12,090 0.00% Net change in fund balance $ 12,090 $ 6,414 53.05% $ 6,414 FUND BALANCE, BEGINNING (OCT 1, 2020) 874,935 874,935 FUND BALANCE, ENDING $ 887,025 $ 881,349 Page 4 16 11 A3 QUARRY Community Development District 202 - Series 2018 Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending October 31, 2020 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A % OF OCT-20 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL REVENUES Interest - Investments $ 100 $ 2 2.00% $ 3 SpecialAssmnts-Tax Collector 322,125 1,794 0.56% 1,794 Special Assmnts- Discounts (12,885) (94) 0.73% (94) TOTAL REVENUES 309,340 1,702 0.55% 1,703 EXPENDITURES Administration Misc-Assessmnt Collection Cost 6,443 34 0.53% 34 Total Administration 6,443 34 0.53% 34 Debt Service Principal Debt Retirement 188,740 - 0.00% - Interest Expense 98,024 0.00% Total Debt Service 286,764 0.00% TOTAL EXPENDITURES 293,207 34 0.01% 34 Excess (deficiency) of revenues Over(under)expenditures 16,133 1,668 10.34% 1,669 OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance 16,133 - 0.00% - TOTAL FINANCING SOURCES (USES) 16,133 - 0.00% Net change in fund balance $ 16,133 $ 1,668 10.34% $ 1,669 FUND BALANCE, BEGINNING (OCT 1, 2020) 383,926 383,926 FUND BALANCE, ENDING $ 400,059 $ 385,594 Page 5 16 11 A3 QUARRY Community Development District 203 - Series 2019 Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending October 31, 2020 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A % OF OCT-20 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL REVENUES Interest - Investments $ 100 $ 9 9.00% $ 8 Special Assmnts- Tax Collector 357,873 1,993 0.56% 1,993 Special Assmnts- Discounts (14,315) (105) 0.73% (105) TOTAL REVENUES 343,658 1,897 0.55% 1,896 EXPENDITURES Administration Misc-Assessmnt Collection Cost Total Administration 7,157 38 0.53% 38 7,157 38 0.53% 38 Debt Service Principal Debt Retirement 215,686 0.00% Principal Prepayments 850,000 0.00% Interest Expense 136,065 0.00% Total Debt Service 1,201,751 - 0.00% TOTAL EXPENDITURES 1,208,908 38 0.00% 38 Excess (deficiency) of revenues Over(under)expenditures (865,250) 1,859 -0.21% 1,858 OTHER FINANCING SOURCES (USES) Contribution to (Use of) Fund Balance (865,250) - 0.00% - TOTAL FINANCING SOURCES (USES) (865,250) 0.00% Net change in fund balance $ (865,250) $ 1,859 -0.21% $ 1,858 FUND BALANCE, BEGINNING (OCT 1, 2020) 941,382 941,382 FUND BALANCE, ENDING $ 76,132 $ 943,241 Page 6 16 11A3 QUARRY Community Development District 301 - Series 2018 Capital Projects Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending October 31, 2020 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE AS A % OF OCT-20 ACCOUNT DESCRIPTION BUDGET ACTUAL ADOPTED BUD ACTUAL REVENUES Interest - Investments $ $ 0.00% $ TOTAL REVENUES 0.00% EXPENDITURES TOTAL EXPENDITURES 0.00% Excess (deficiency) of revenues Over (under) expenditures Net change in fund balance FUND BALANCE, BEGINNING (OCT 1, 2020) FUND BALANCE, ENDING 0.00% $ $ - 0.00% $ 51 $ - $ 51 Page 7 16 @ 1 & / k § � 2 LL 3\ kCD §Q S/ \f O § p �e §3 Q.2 w L .E k/ >LL � % § E 3 k / \ _ \ƒ AN ±{]ƒ) wee= ■ -°�237�, _ - �_ _� ;,4u=.=§§=,§f�\■ m,�®, $m.? °°°a°§±G=za.�f§:`�«es=a-w )2)z))})25} 2za&#±J L� 16 11 A 3 a- §. \ � G �- OF � 7! \ a- - - - - - - - � . . § _ - cli - - - c6 - - c _ « a - 17 - - 7 2 LL - - ` 3 \ k_f IN � } { { \ \k }\ m \ u2 \ ) 0 z - - - - - � E - - - - - \ i7 LU % z - - , - - - ; - >� � } } } } }} } § § _ ; z ` n ® k } / } } \ \ 3] � c - \ \ k - / > \�,• \{ - }_ E J ] § J } } ) 16 11 A3 J U U J N O p J N N U m O U O N O U m o 2 -_ E E '� Y (n O o m U) N 0 0 0 0 0 0 O O O (O V3 E1T N (� 69 fH b9 O O Oo O O l M O 69 O E9 EH c rn � N L y Z O U O N O LL C C ) J N t6 O � L O E U Q U U `o t =p U o w w O 16 11A3 Quarry Community Development District Supporting Schedules October 31, 2020 1611A►3 QUARRY Community Development District Non -Ad Valorem Special Assessments - Collier County Tax Collector (Monthly Collection Distributions) For the Fiscal Year Ending September 30, 2021 All Funds ALLOCATION BY FUND Discount / Gross Series 2015 Series 2018 Series 2019 Date Net Amount (Penalties) Collection Amount General Debt Service Debt Service Debt Service Received Received Amount Cost Received Fund Fund Fund Fund Assessments Levied FY 2020 $ 2,498,960 $ 579,501 $ 1,239,461 $ 322,125 $ 357,873 Allocation % 100.00% 23.19% 49.60% 12.89% 14.32% Real Estate - Installment 10/29/20 $ 12,923 $ 731 $ 264 $ 13,918 3,227.44 6,902.98 1,794.02 1,993.12 [TOTAL $ 12,923 $ 731 $ 264 $ 13,918 3,227 6,903 1,794 1,993 % COLLECTED 0.56% 0.56% 0.56% 0.56% 0.56% TOTAL OUTSTANDING $ 2,485,042 1 $ 576,274 1 $ 1,232,558 1 $ 320,331 1 $ 355,880 Report Date: 11/2/2020 Page 11 16 I 1 A3 QUARRY Community Development District Cash & Investment Report October 31, 2020 ACCOUNT NAME OPERATING FUND Operating - Checking Account Public Funds MMA Variance Account DEBT SERVICE AND CAPITAL PROJECT FUNDS Series 2015 Reserve Acct Series 2015 Revenue Fund Series 2018 Interest Acct Series 2018 Principal Acct Series 2018 Reserve Acct Series 2018 Revenue Acct Series 2019 Interest Acct Series 2019 Bond Redemption Fund Series 2019 Revenue Fund Series 2018 Acquisition & Construction Acct Series 2019 Capital Renewal & Replacement Acct BANK NAME Hancock Whitney BankUnited YIELD 0.00% $ Subtotal 0.30% Subtotal BALANCE 97,723 97,723 96,181 96,181 U.S. Bank 0.01% 464,203 U.S. Bank 0.01% 407,080 U.S. Bank 0.01% 50,451 U.S. Bank 0.01% 188,740 U.S. Bank 0.01% 90,125 U.S. Bank 0.01% 53,662 Hancock Whitney 0.01% 558 Hancock Whitney 0.01% 850,680 Hancock Whitney 0.01% 88,698 U.S. Bank 0.01% 51 Hancock Whitney 0.01% 1 Subtotal 2,194,249 Total $ 2,388,153 Report Date: 11/2/2020 Page 12 1bN1A Quarry CDD Bank Reconciliation Bank Account No. 3489 Hancock & Whitney Bank General Fund Statement No. 10-20 Statement Date 10/31/2020 G/L Balance (LCY) 97,722.86 Statement Balance 107,927.83 G/L Balance 97,722.86 Outstanding Deposits 0.00 Positive Adjustments 0.00 Subtotal 107,927.83 Subtotal 97,722.86 Outstanding Checks 10,204.97 Negative Adjustments 0.00 Differences 0.00 Ending G/L Balance 97,722.86 Ending Balance 97,722.86 Difference 0.00 Posting Document Document Cleared Date Type No. Description Amount Amount Difference Outstanding Checks 10/22/2020 Payment 8166 FEDEX 44.24 0.00 44.24 10/29/2020 Payment 8167 INFRAMARK LLC 4,743.73 0.00 4,743.73 10/29/2020 Payment 8168 PENINSULA IMPROVEMENT CORP. 5,417.00 0.00 5,417.00 TotalOutstanding Checks...................................................................................................................... 10,204.97 10,204.97 Page 13 1611A3 e888g88��gg� �g� Ea w w w S«» S w m ¢ o z c$ S S S 5 5 z '$�� '$m, ii E 61 s "z 0 0 0 0 0 6 E a Q z 2 E E E E E E 2 t 2 m 2 rn& � E _ u LL LL _C i K� 2� U w nQ gi m c y i N� U¢¢ I O y K w w o$ o z z " i ITW w w o y a � S IL R 16 11 A3 2216 Altamont Avenue Fort Myers, Florida 33901 Phone: 239.332.5499 Fax: 239.332.2955 www. crlicorp. com The Quarry CDD — Engineers Report November 2020 Variances approvals • Variance application for repairs to existing brocks path received on October 16t", 2020. Completed • Variance application for new dock installation on October 16"', 2020. Completed Home Owners Issues • None reported Pending contracts/Proposals • Survey markers to delineate lake maintenance limits between TQCDD and HBCDD. Proposal submitted. Current Proiects • Preserve areas remediation and maintenance contract award technical support 16 1 I A3 QUARRY COMMUNITY DEVELOPMENT DISTRICT CHAIRMAN'S ACTIVITY REPORT SINCE LAST MEETING FOR NOVEMBER 16, 2020 MEETING I. FEMA Update: a. FEMA's Environment and Historic Preservation (EHP) group has completed their review of our funding request and has moved it along to the Program Delivery Manager, who has also completed his review and moved it to the FEMA Final Reviewer. We received notice from Florida Department of Emergency Management which indicates they have received the file and is in the process of validating the costs. We understand FEMA has one other step for review and approval of projects over $1,000,000 which is underway. b. Generally good news, but still no date nor amount can be provided by FEMA on their review of our funding request. II. Resident issues: a. A few inquiries on the new tax bill from homeowners Ill. Assessment Methodology: a. The Board authorized this work two meetings ago. Preliminary data tabulation has been provided and discussed with the consultant. It is expected that a preliminary report will be available to the Board for this upcoming meeting, with some discussion on the agenda. Stanley T. Omland. PE, PP, CME, LEED AP 11.06.20 16NtA►3' Quarry Community Development District Lake and Preserve Maintenance update since the last meetings October 19th and 26th, 2020 Followed up on the Lake and Pond Maintenance contract with CES which is up for renewal at the end of the year. Understand there will be no change in pricing from 2020. Fall maintenance initiated with the beach club south shore area first on the list followed by Hideaway Harbor, Golf Course, Spinner Cove canals and our section of Boulder. Depending on weather conditions should be completed by the end of November. Maintenance consists of cutting and, where necessary, herbicide treatment. Work around Stone Lake beginning with the western shoreline is scheduled to begin in December. Attended the Heritage Bay Community Development District meeting held on November 5th, 2020. Agenda covered Lake & Wetland Monthly Inspections and Service Report, Engineer's and Attorney's report, and the potential management role of Justin Faircloth for the Quarry Community Development District. Contacted Will Elliott, General Manager CES, advising they were awarded the contract for Preserve Maintenance. Covered several of the main issues and advised our attorney would be preparing the contract over the next week. The Quarry Community Development District 16 I 1 A3 Inframark, Infrastructure Management Services 210 N. University Drive, Suite 702, Coral Springs, Florida 33071 Tel. (954) 603-0033 • Fax (954) 345-1292 DATE: March 24, 2021 Mr. Derrick Johnssen CLERK OF THE CIRCUIT COURT Finance Department Derekjohnssen@collierclerk.com FROM: Alison Bruce Recording Secretary RE: Minutes of. - November 16, 2020 approved at December 14, 2020 meeting Enclosed for your records is a copy of the minutes of the above referenced meeting of the Quarry Community Development District, which are to be kept on file for public access. Encl: Cc: Mr. Wes Haber 16 11 A3 MINUTES OF MEETING THE QUARRY COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Quarry Community Development District was held Monday November 16, 2020 at 1:00 p.m. at the Quarry Beach Club, 8975 Kayak Drive, Naples, FL. Present and constituting a quorum were: Stanley T. Omland Chairman Lloyd Schliep Vice -Chairman Timothy B. Cantwell Assistant Secretary William Flister Assistant Secretary Also present were: Bob Koncar District Manager Justin Faircloth District Manager Wes Haber (via phone) District Counsel Albert Lopez District Engineer The following is a summary of the discussions and actions taken at the November 16, 2020 The Quarry Community Development District's Board of Supervisors Meeting. FIRST ORDER OF BUSINESS Call to Order • Mr. Koncar called the roll, and a quorum was established. • Mr. Omland requested the Pledge of Allegiance be added back to the agenda. • The Pledge of Allegiance was recited. SECOND ORDER OF BUSINESS Approval of Agenda Let the record reflect Mr. Schliep has joined the meeting. • Mr. Omland requested any additions, deletions, corrections, or changes to the agenda. Mr. Omland felt in the interest of time to move Mr. Lopez's report up on the agenda and do so going forward. On MOTION by Mr. Cantwell seconded by Mr. Flister with all in favor the meeting agenda was approved as amended. 4-0 16 11A3 November 16, 2020 THIRD ORDER OF BUSINESS Public Comment on Agenda • No public comments were received on the agenda. SIXTH ORDER OF BUSINESS Engineer's Report A. Engineer's Written Report • Mr. Lopez reviewed his report and discussed the following. o Variance approvals received October 16, 2020. o No homeowners' issues. Quarry CDD o Proposal submitted for survey markers to delineate lake maintenance limits between The Quarry CDD and Heritage Bay CDD. • Mr. Omland looked at the proposal for the work on Boulder Lake and indicated it was high and felt they should try to obtain the buy in from Heritage Bay on this matter. His hope is Mr. Lopez would reduce his price and get Heritage Bay involved and they would add it to a buoy. This is not included in Mr. Lopez's price but he would provide the District with the GPS corners of a buoy so they can set it up themselves. • The Board was asked to authorize the expenditure in the amount not to exceed $2,500 and with the possibility of splitting the cost with Heritage Bay which will make the cost $1,200. They will not have the benefits of two months notice for this, so they need to authorize this quickly. • The proposal is for $2,800 but Mr. Omland is suggesting they authorize the amount not to exceed $2,500 giving the administrative to opportunity to move quickly should the need arise. On MOTION by Mr. Omland seconded by Mr. Flister with all in favor authorizing the District Engineers proposal to work on Boulder Lake in the amount not to exceed $2,500 was approved. 4-0 • Mr. Omland requested Mr. Lopez's not to indicate the work as completed on the variance report but to mark it as approved as the scope Mr. Lopez's work is the approval. Further discussion ensued on this matter. FOURTH ORDER OF BUSINESS District Manager's Report A. Update on Action Items on Meeting Notes • Mr. Koncar reviewed and discussed the action items from the previous meeting. • Discussion was had regarding the memo which Mr. Cantwell was to prepare and a more detailed discussion was had under item F of the agenda. 2 161tA3 November 16, 2020 Quarry CDD • Mr. Koncar informed the Board they have posted a notice on the website regarding the vacant seat and QCA did an email blast. To date, no responses have been received. Mr. Omland requested the QCA resend the email blast out again to the residents. • Discussion was had regarding the Dropbox, Mr. Koncar indicated the current storage they have is 2 gigabytes for which there is no charge. If they require additional storage, there is a charge of $150, but currently there is no need for the additional space. • Mr. Omland asked for the next meeting a reminder be sent to the QCA and have everything set up. Discussion was had regarding the PA system and looking at different options • Mr. Koncar indicated there were a few additional complaints since the last meeting. B. Approval of the October 19, 2020 Meeting Minutes • Mr. Omland asked if there were any deletions, corrections, or changes to the minutes. • There being none On MOTION by Mr. Cantwell seconded by Mr. Flister with all in favor the minutes of meeting of October 19, 2020 were approved as presented. 4- 0 C. Approval of the October 26, 2020 Continued Meeting Minutes • Mr. Omland asked if there were any deletions, corrections, or changes to the minutes. • There being none On MOTION by Mr. Cantwell seconded by Mr. Flister with all in favor the minutes of the continue meeting of October 26, 2020 were approved as presented. 4-0 D. Acceptance of the Financial Report, and Approval of the Check Register and Invoices for October 2020 • Mr. Koncar presented the financial report for October 2020. Mr. Koncar reviewed the financial report with the Board and explained the trend report. Mr. Omland asked if the title Trend could be placed on this financial item so they will be aware of what they are looking at. On MOTION by Mr. Cantwell seconded by Mr. Flister with all in favor the financial report for October 2020 was accepted and the check register and invoices for October were approved. 4-0 E. Status of Resident Complaints Report • Item discussed during the Action Item discussion. 3 16 11 A3 November 16, 2020 Quarry CDD F. Discussion on Weed Harvesting Information Memo for Residents • Mr. Cantwell stated as he started to craft the memo he had some questions as it was more complicated than he initially anticipated. He created a worksheet with the types of information which should be included but felt uncomfortable writing a final document with so many blanks. • Further discussion ensued regarding the weeds and updating the memo for the residents. • Mr. Haber mentioned the issue which the Board discussed as it relates to water quality. He agrees these are important issues and safety only is related to using the lakes recreationally and dealing with the weeds is a recreational issue as opposed to anything that is required for the functionality of the lake as a storm water improvement or under the permit. Further discussion ensued on this matter. • Mr. Faircloth indicated to the Board that Heritage Bay is not maintaining Boulder Lake because of the depth of the lake. It is immensely shallow in multiple places and it is cost prohibitive to manage the pond weed on the entire lake surface. Further discussion ensued on this matter. • Mr. Omland made the request of the Quarry CDD that the Heritage Bay CDD undertake a review of its naval pathway from 30B to 30A and asked Mr. Haber this be added to the CDC101 book in terms of Quarry's authority recreation versus permit versus 30A, 30B and so forth so they can add it to the list of their responsibility. • Mr. Cantwell indicated he has the final recorded document which was recorded by County and he has forwarded it to Mr. Koncar to share with the Board. FIFTH ORDER OF BUSINESS Attorney's Report A. Attorney's Written Report • Mr. Haber provided his written report to the Board. He indicated he did not have any additional items other than what was on his report. He worked on the preservation maintenance agreement with Mr. Lopez and Mr. Flister. As well, he also worked with Inframark, Mr. Omland and Mr. Traficante on the records request. • Mr. Koncar will provide at the next Board meeting the expenses and invoices they have year to date as it relates to the QCA lawsuit. SEVENTH ORDER OF BUSINESS Business Items A. FEMA Update • Mr. Omland provided an update on FEMA status and indicated the file has been elevated to another level which is the large project review. 4 16 11 A3 November 16, 2020 Quarry CDD EIGHTH ORDER OF BUSINESS Old Business Items A. Update of CD101 Book • Mr. Omland stated he informed Mr. Haber and Mr. Lopez the plans are in good shape. He met with the Golf Club to look at what they are doing on their task. They have spent money on a surveyor to identify parcels which they can negotiate with the QCA on a swap or exchange. He wanted to see their work which paralleled the work Mr. Lopez had done. Mr. Omland was disappointed the Golf Club had spent the money when the District had already spent the money. It would have best been spent if the Golf Club, QCA, and CDD had spent money on one engineer surveyor to compile a single map by one expert opposed to doing it individually and duplicating efforts. B. Resident Inquiry • This item will be removed from the agenda and will be discussed on the District Managers report. NINTH ORDER OF BUSINESS New Business Items A. Discussion of Assessment Methodology Report • Mr. Omland indicated the Board authorized Russ Weyer to look at their assessment methodology. Mr. Weyer provided Mr. Omland the draft report last night. He indicated there are several findings which would require the Board to review. However, Mr. Weyer is going to formalize the report for further discussion. • The current thinking is for a workshop one hour prior to our next regular meeting at 12:00 noon to hammer out the Boards way of thinking. The primary impact of this study is a reassessment of the Golf club contribution to the CDDs' current assessment of 18,000 a year. • He asked the Board to review the report and be prepared for discussion at the workshop meeting. He wanted to keep the Golf Club in the loop, and he will provide them a copy of the report so they can partake at the next meeting discussion on this matter. • Mr. Haber felt it made sense for Quarry to have the discussion and as well have a Board member designated as the person to lead those discussions. He knows it would be problematic to meet with more than one Board member present and he worries about indirect violation which would occur if more than one of the Board is meeting with representatives of the Golf Club whether intentionally or unintentionally act as a conduit for communication which is expressively prohibited by the Sunshine laws as well. He thinks it would be appropriate for the Board to approve to have Mr. Omland designated as the Board representative. Mr. Haber feels it is 5 16 11 A3 November 16, 2020 Quarry CDD important to have a single Board member designated as the representative on the CDDs' behalf to work with them on this particular issue. The Board had further discussion on this matter. • On Board consensus Mr. Omland was authorized to be the Board representative to have discussions with the Golf Club regarding the assessment methodology report. On MOTION by Mr. Cantwell seconded by Mr. Schliep with all in favor establishing a workshop on December 14, 2020 at 12:00 noon which is prior to the regular Board meeting to discuss a potential new 0 & M Methodology was approved. 4-0 B. Supplemental Report for Debt Service • Mr. Koncar stated this was a request from Inframark. To close the bonds, they will be required to have a supplemental report done for the debt services which is not being addressed by Mr. Weyer. The cost is already included in the cost of issuance so it is not out of the 0 & M budget but will come out of the cost of issuance for the bond. On MOTION by Mr. Schliep seconded by Mr. Cantwell with all in favor authorizing Inframarkto complete a supplemental debt service reportfor the upcoming bond issue was approved. 4-0 C. Status of Bond Refinancing • Mr. Omland added this item on the agenda. He indicated they may recall they had Brett Sealey at their last meeting and the board has directed him to proceed with the bond refinancing. Mr. Omland provided a brief synopsis of the refinancing of the bonds. TENTH ORDER OF BUSINESS Supervisor Request/Report A. Chairman's Report: Mr. Omland • Mr. Omland provided his report. He stated he was contacted by Florida DEM asking if they wanted a meeting or a phone call to discuss process. He is awaiting a response from them. • Discussion ensued regarding the tax bill and questions as to why it had gone up. Mr. Haber stated ad valorem taxes and CDD non -ad valorem assessments are collected differently. Houses get pro- rated in a sale of a house and it is entirely up to the parties subject to the transaction so there is no right or wrong way to do it. The non -ad valorem assessment is on the November tax bill which the homeowners will receive this month; it is for the fiscal year which ends September of 2021. The ad valorem taxes are for 2020, further discussion ensued on this matter. 0 16 11A3 November lb, 2020 Quarry CDD B. Lake & Preserve: Mr. Flister • Mr. Flister provided an update on his report. The only item he will add is buoys. They took on responsibility of buoys as of 2020 so right now they are fine but there are a few that are getting up in age so they will be coming back sometime in the spring to have an evaluation about replacing the ones down by Heritage Bridge. • Mr. Flister was asked if there was a schedule or is it on as needed basis. He indicated it is on an as needed basis. • Further discussion ensued regarding algae, littorals, weeds and the lakes. Extensive discussion was had regarding lakes and maintenance of weeds and determining the number of times the cutting of weeds should occur. Mr. Schliep has offered to conduct a pond survey and report back to the Board. As well Mr. Omland asked this item be placed on the agenda going forward. C. liaison: • QCA Mr. Omland met informally with the Chair and Treasurer of the QCA yesterday to talk about the assessment methodology making sure there is an open dialogue. While they are not directly impacted, they are secondarily impacted. • HBCDD Mr. Schliep attended their November 5`h meeting. He indicated the Chair of HBCDD and his team are very knowledgeable and concerned about the weeds they deal with in Boulder and the QCDD have their support • HBUA None ELEVENTH ORDER OF BUSINESS Audience Comments • Audience comments were received. TWELFTH ORDER OF BUSINESS Adjournment There being no further business, On MOTION by Mr. Schliep seconded by Mr. Cantwell with all in favor the meeting was adjourned. 4-0 /) Crc... e etary/Assistant Secretary 7 airperson/Vice/Chairperson 161181 Collier County Housing Authority March 24, 2021 Crystal K. Kinzel Clerk of the Circuit Court Finance Department 3301E. Tamiami Trail Naples, FL 34112 Re: FY2020 Audit Dear Mrs. Kinzel, Enclosed please find a copy of the Collier County Housing Authority completed Audit for the year ended on September 30th, 2020. 1 hope this satisfies our reporting requirements to the Clerk of Circuit Court, Finance Dpt. If you have any further questions, please contact me. Best Regards. Osc4 Hen schel CCHA Executive Director 1800 Farm Worker Way, Immokalee FL. 34142. www.cchafl.orq Phone: 239-657-3649 Fax: 239-657-7232 16 1 1 81 COLLIER COUNTY HOUSING AUTHORITY Basic Financial Statements and Supplementary Information September 30, 2020 161181 TABLE OF CONTENTS Page INDEPENDENT AUDITOR'S REPORT 1 MANAGEMENT'S DISCUSSION AND ANALYSIS 4 BASIC FINANCIAL STATEMENTS Statement of Net Position 9 Statement of Revenues, Expenses and Changes in Net Position 10 Statement of Cash Flows 11 Notes to Basic Financial Statements 13 SUPPLEMENTARY INFORMATION Financial Data Schedule 36 Schedule of CARES Act Fund Programs Costs and Advances 40 Farm Worker Subsidized Housing Program - unaudited 41 Certificate of Borrower - unaudited 45 SINGLE AUDIT AND COMPLIANCE INFORMATION Schedule of Expenditures of Federal Awards 48 Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 49 Independent Auditor's Report on Compliance For Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance 51 Schedule of Findings and Questioned Costs 53 Summary Schedule of Prior Year Findings 54 161181 BERMAN HOPK INS Y CPAs & ASSOCIATES, LLP INDEPENDENT AUDITOR'S REPORT Board of Commissioners Collier County Housing Authority Immokalee, Florida Report on the Financial Statements We have audited the accompanying financial statements of the business -type activities of the Collier County Housing Authority (the "Authority"), as of and for the year ended September 30, 2020, and the related notes to the financial statements, which collectively comprise the Authority's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the _ United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. MELBOURNE ORLANDO TITUSVILLE 8035 Spyglass Hill Road 255 South Orange Avenue, #1545 917 South Washington Avenue Melbourne, FL 32940 Orlando, FL 32801 Titusville, FL 32780 321-757-2020 407-841-8841 321-267-2190 16 1181 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the Authority's business -type activities as of September 30, 2020, and the respective changes in financial position and cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that management's discussion and analysis be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming an opinion on the basic financial statements that collectively comprise the Authority's financial statements as a whole. The accompanying financial data schedule and schedule of CARES Act fund programs costs and advances are presented for purposes of additional analysis as required by U.S. Department of Housing and Urban Development, and are not a required part of the financial statements of the Authority. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and is not a required part of the basic financial statements of the Authority. 2 161181 The other information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the basic financial statements taken as a whole. The Certificate of Borrower and the Farm Worker Subsidized Housing Program are supplemental information requested by the USDA and have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated February 18, 2021, on our consideration of the Authority's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Authority's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Authority's internal control over financial reporting and compliance. February 18, 2021 Fev a" q#&ad v* & zaga a Melbourne, Florida 67�4d ..C',L';v 161181 Management's Discussion and Analysis As management of the Collier County Housing Authority (the "Authority"), we offer the readers of the Authority's financial statements this narrative overview and analysis of the financial activities of the Authority for the year ended September 30, 2020. We encourage readers to consider the information presented here in conjunction with the Authority's financial statements. Questions concerning any of the information provided in this report or requests for additional information should be addressed to Oscar Hentschel, Executive Director, Collier County Housing Authority, 1800 Farm Worker Way, Immokalee, FL 34142. Financial Highlights • The assets of the Authority exceeded its liabilities as of September 30, 2020 by $16,693,802 (net position). The Authority's total cash balances as of September 30, 2020 were $4,570,727, representing an increase of $1,154,109. • The Authority had revenue from the U.S. Department of Housing and Urban Development ("HUD") of $3,828,049 along with revenue from the U.S. Department of Agriculture ("USDA") of $588,379. Overview of Financial Statements The financial statements included in this annual report are those of a special-purpose government engaged in a single business -type activity prepared on an accrual basis. Over time, significant changes in the Authority's net position serve as a useful indicator of whether its financial health is improving or deteriorating. To fully assess the financial health of any authority, the reader must also consider other non -financial factors such as changes in family composition, fluctuations in the local economy, HUD mandated program administrative changes, and the physical condition of capital assets. The following statements are included: • Statement of Net Position - reports the Authority's assets, liabilities and net position at the end of the fiscal year. You can think of the Authority's net position as the difference between what the Authority owns (assets and deferred outflows of resources) and what the Authority owes (liabilities and deferred inflows of resources). Statement of Revenues Expenses, and Changes in Net Position - presents information showing how the Authority's net position increased or decreased during the current fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of when cash is received or paid. Thus, revenues and expenses are reported in this statement for some items that will result in cash inflows and cash outflows in the future periods. Statement of Cash Flows - presents information showing the total cash receipts and cash disbursements of the Authority during the current fiscal year. The statement reflects the net changes in cash resulting from operations plus any other cash requirements during the current year (i.e. capital additions, debt service, prior period obligations, etc.). In addition, the statement reflects the receipt of cash that was obligated to the Authority in prior periods and subsequently received during the current fiscal year (i.e. receivables, notes receivable etc.). 4 Overview of Financial Statements (continued) • Notes to the Basic Financial Statements - provide additional information that is essential to a full understanding of the data provided. These notes give greater understanding on the overall activity of the Authority and how values are assigned to certain assets and liabilities and the longevity of these values. In addition, notes reflect the impact (if any) of any uncertainties the Authority may face. In addition to the basic financial statements listed above, our report includes supplemental information. This information is to provide more detail on the Authority's various programs and the required information mandated by regulatory bodies that fund the Authority's various programs. Financial Analysis Condensed Statement of Net Position — 2020 2019 Net Change Current assets $ 5,277,896 $ 4,411,126 $ 866,770 Capital assets, net 17,369,841 18,319,954 (950,113) — Total assets 22,647,737 22,731,080 (83,343) Current liabilities 996,628 757,772 238,856 — Long-term debt 4,845,564 5,119,004 (273,440) Other noncurrent liabilities 111,743 95,331 16,412 Total liabilities 5,953,935 5,972,107 (18,172) — Net investment in capital assets 12,196,780 13,357,954 (1,161,174) Restricted net position 2,380,815 1,915,055 465,760 Unrestricted net position 2,116,207 1,485,964 630,243 Total net position $ 16,693,802 $ 16,758,973 $ (65,171) — Current Assets increased by $866,770 primarily due to increases in cash from operations of approximately $1,154,000 due to timing of payments, offset by a decrease in net receivables of approximately $235,000 due mainly to a reduction inf FEMA funds obligated. Net Capital Assets decreased by $950,113 mainly due to depreciation expense of approximately $1,130,000 offset by current year additions for the construction of the HVAC project, obtaining the title for a new project that will begin in fiscal year 2021, and equipment of approximately $179,000. Current Liabilities reflect an increase of $238,856 mainly due to an increase in unearned revenue related to CARES act funding received for the HCV program but not yet utilized. Long Term Debt reflect a decrease of $273,440 mainly due to debt principal payments. Net Position - The difference between the Authority's rights (assets and deferred outflows of resources) and the Authority's obligations (liabilities and deferred inflows of resources) is its net position. Net position is categorized as one of three types: 1. Net investment in capital assets - The Authority's capital asset balance, net of accumulated depreciation and related long term debt as of September 30, 2020 is $12,196,780. 5 161181 Financial Analysis (continued) 2. Restricted - The Authority's net position whose use is subject to constraints imposed by law or agreement. The statement of net position of the Authority reports $2,168,512 of restricted net position which consists of Section 8 Housing Choice Voucher HAP reserves, HCV CARES funding, and USDA sinking fund reserve replacement. 3. Unrestricted - The Authority's net position, that is neither invested in capital assets nor restricted, which changes principally due to operations. These resources are available to meet the Authority's ongoing obligations to its residents and creditors. The Authority has $2,328,510 in unrestricted net position as of September 30, 2020. The Authority's unrestricted — net position is designated for housing purposes. Condensed Statement of Revenues, Expenses and Changes in Net Position 2020 2019 Net Change Operating revenue — HUD revenue $ 3,828,049 $ 3,807,639 $ 20,410 Tenant revenue 3,333,275 3,182,551 150,724 — Other revenue 1,362,744 3,629,655 (2,266,911) Total operating revenue 8,524,068 10,619,845 (2,095,777) Operating expenses — Housing assistance payments 3,901,926 3,668,901 233,025 Maintenance 1,537,941 2,347,268 (809,327) Administrative 1,187,001 1,274,312 (87,311) — Depreciation 1,129,563 1,034,009 95,554 General 543,116 406,016 137,100 Utilities 204,685 150,545 54,140 — Protective services 32,662 51,877 (19,215) Tenant services - 123 (123) — Total operating expenses 8,536,894 8,933,051 (396,157) Operating income (loss) (12,826) 1,686,794 (1,699,620) Non operating revenues (expenses) — Interest income - resticted 8,753 17,124 (8,371) Interest income - unresticted 4,397 - 4,397 Interest expense (65,495) (80,393) 14,898 — Total nonoperating expenses (52,345) (63,269) 10,924 Change in net position (65,171) 1,623,525 (1,688,696) — Total net position - beginning 16,758,973 15,135,448 1,623,525 Total net position - ending $ 16,693,802 $ 16,758,973 $ (65,171) Financial Analysis (continued) Total Operating Revenue decreased by $2,095,777 during the fiscal year ending 2020. This is mainly due to a decrease in other revenue of $2,267,000 due to a decrease in FEMA funds and insurance proceeds, offset by an increase in tenant revenue of approximately $151,000 due to an increase in occupancy for all programs. The Authority received those proceeds in 2019 for roof repairs for damages done by hurricane Irma. Total Operating Expenses decreased by $396,157 during the fiscal year ending 2020 as compared to the fiscal year ending 2019. This is primarily a result of increases in housing assistance payments, depreciation, and general expenses offset by decreases in maintenance and administrative expenses. Housing Assistance Payments increased by approximately $233,000 due to increased payment standards. General expenses increased by approximately $137,000 due to Insurance increases and an increase in compensated absences which were reported as an administrative expense rather than a general expense in the prior year. Maintenance costs decreased by approximately $809,000 due to the extensive roof repairs completed in the prior year related to damage caused during hurricane Irma. Administrative expenses decreased by approximately $87,000 due to difficulties replacing employees that left during the year as well as having certain compensated absence expenses reallocated as noted above. Capital Assets and Debt Activity During the fiscal year 2020, the Authority's net capital assets decreased by $950,113 mainly due to depreciation expense of approximately $1,130,000 offset by current year additions approximately $179,000. These additions mainly consist of the HVAC project and obtaining the title for a project that will begin in fiscal year 2021 in construction in progress. At the end of the fiscal year 2020, the Authority had debt of approximately $5,173,000 of which only approximately $327,000 is presented as current. This balance represents a decrease from that of the previous year-end due to the debt payments. Factors Affecting Next Year's Budget The Authority is primarily dependent upon HUD and USDA for various programs; therefore, the Authority is affected more by the federal budget than by local economic conditions. The funding of programs could be significantly affected by the 2020 and 2021 federal budgets. 7 16 116 1 Economic Factors Significant economic factors and decisions affecting the Authority are as follows: • Federal funding provided by Congress to the Department of Housing and Urban Development and USDA, and new rules and regulations, which could be unfunded; • Local labor supply and demand, which can affect salary and wage rates; • Local inflationary, recessionary and employment trends, which can affect resident incomes and therefore the amount of rental income as well as the Housing Assistance Payments to landlords; • Inflationary pressure on utility rates, housing costs, supplies and other costs; • Natural disasters and health safety concerns, which can have a devastating impact on the local economy; • Trends in the current housing market; and • The recent COVID-19 pandemic may affect the future rental market. 1611BI Collier County Housing Authority STATEMENT OF NET POSITION September 30, 2020 ASSETS CURRENT ASSETS Cash and cash equivalents - unrestricted Cash and cash equivalents - restricted _ Investments - restricted Receivables, net Inventory, net Prepaid expenses Total current assets NONCURRENT ASSETS Capital assets, net Total assets LIABILITIES CURRENT LIABILITIES Current portion of long-term debt Accounts payable Accrued wages Accrued compensated absences Unearned revenue Tenant security deposits Accrued interest payable Other current liabilities Total current liabilities NONCURRENT LIABILITIES Long-term debt Accrued compensated absences Total noncurrent liabilities Total liabilities NET POSITION Net investment in capital assets Restricted Unrestricted Total net position $ 2,132, 002 2,438,725 212,303 228,080 65,352 201,434 5,277,896 17,369,841 22.647.737 327,497 83,014 24,949 12,421 269,571 270,213 8,902 61 996,628 4,845,564 111,743 4,957,307 5,953,935 12,196,780 2,380,815 2,116,207 $ 16,693,802 The accompanying notes are an integral part of this financial statement. 9 Collier County Housing Authority STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION For the year ended September 30, 2020 OPERATING REVENUES HUD operating revenues $ 3,828,049 — Tenant revenue, net 3,333,275 Other operating revenue 1,362,744 — Total operating revenues 8,524,068 OPERATING EXPENSES Housing assistance payments 3,901,926 — Maintenance 1,537,941 Administrative 1,187,001 Depreciation 1,129,563 — General 543,116 Utilities 204,685 Protective services 32,662 Total operating expenses 8,536,894 OPERATING LOSS (12,826) — NONOPERATING REVENUES (EXPENSES) Interest income - restricted 8,753 Interest income - unrestricted 4,397 — Interest expense (65,495) Total nonoperating revenues (expenses) (52,345) Change in net position (65,171) — Total net position - beginning 16,758,973 Total net position - ending $ 16,693,802 The accompanying notes are an integral part of this financial statement. 10 Collier County Housing Authority 1611BI STATEMENT OF CASH FLOWS For the year ended September 30, 2020 CASH FLOWS FROM OPERATING ACTIVITIES HUD operating grants received Collections from tenants Collections from other sources Payments to employees Payments to suppliers Housing assistance payments Net cash provided by operating activities CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES $ 4,026,967 3,345,547 1,668,901 (1,455,192) (2,024,418) (3,901,926) 1,659,879 Proceeds from debt 55,257 Payments on long term debt (323,881) Interest paid (66,489) Purchase of property and equipment (179,450) Net cash used in capital and related financing activities (514,563) CASH FLOWS FROM INVESTING ACTIVITIES Interest received - restricted Interest received - unrestricted Purchase of investments Net cash used in investing activities NET INCREASE IN CASH AND CASH EQUIVALENTS Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year AS PRESENTED ON THE STATEMENT OF NET POSITION: Cash and cash equivalents - unrestricted Cash and cash equivalents - restricted 10,648 4,397 (6,252) 8,793 1,154,109 3,416,618 $ 4,570,727 $ 2,132,002 2,438,725 $ 4,570,727 The accompanying notes are an integral part of this financial statement. 11 — Collier County Housing Authority STATEMENT OF CASH FLOWS (continued) For the year ended September 30, 2020 RECONCILIATION OF OPERATING LOSS TO NET CASH PROVIDED BY OPERATING ACTIVITIES — Operating Loss $ (12,826) Adjustments to reconcile operating loss to net cash provided by operating activities — Depreciation 1,129,563 Provision for bad debt 104,608 (Increase) decrease in assets: — Receivables, net 178,446 Prepaid expenses (20,711) Inventory, net 29,353 — Increase (decrease) in liabilities: Accounts payable (17,355) Accrued wages 16,267 — Accrued compensated absences 18,241 Unearned revenue 198,918 Tenant security deposits 35,375 Net cash provided by operating activities $ 1,659,879 The accompanying notes are an integral part of this financial statement. 12 16 11BI Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 1. Reporting entity Collier County Housing Authority (the "Authority"), a governmental agency, was created pursuant to Florida Statutes Chapter 421. The primary purpose of the Authority is to develop, acquire and operate safe, decent, sanitary and affordable housing for low-income families and to operate the housing programs in accordance with federal legislation. The Authority has been a recipient of several loans and grants from Rural Housing Services (RHS) since 1971 under Project No. 09-011-05914055 pursuant to Sections 514 and 516 of the Housing Act of 1949, as amended. The Rural Housing Services programs are designed to provide decent, safe and sanitary low -rent housing and related facilities for domestic farm laborers. The Authority's governing board consists of a three member Board of Commissioners (the "Board"), which is appointed by the Governor of the State of Florida. The Authority is not a component unit of the State, as defined in Governmental Accounting Standards Board's ("GASB") Codification of Governmental Accounting and Financial Reporting Standards, Section 2100, Defining the Financial Reporting Entity, as the Board independently oversees the Authority's operations. The definition of the reporting entity as described by GASB Codification Section 2100 is based primarily on the notion of financial accountability. A primary government is financially accountable for the organizations that make up its legal entity. It is also financially _ accountable for legally separate organizations if its officials appoint a voting majority of an organization's governing body and either it is able to impose its will on that organization or there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on, the primary government. 2. Blended component unit Some component units, despite being legally separate from the primary government, are so integrated with the primary government that they are in substance part of the primary government. These component units are blended with the primary government. In 1990, the Authority formed a 501(c)(3) organization, CCHA Land Development Corporation, which is a non-profit corporation organized, incorporated and controlled, by the Authority for the advancement of affordable housing. This organization was determined to be a component unit of the Authority. Component units are legally separate organizations for which the primary government is financially accountable or organizations which should be included in the primary government's financial statements because of the nature and significance of their relationship with the primary government. In determining how to define the reporting entity, management has considered all potential component units. 13 — Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2. Blended component unit (continued) Although legally separate entities, blended component units are, in substance, part of the Authority's operation. Accordingly, data from CCHA Land Development Corporation is combined with data of the primary government. 3. Government -wide and fund financial statements The government -wide financial statements report information about the reporting government as a whole excluding fiduciary activities. The statements distinguish between governmental and business -type activities. Governmental activities generally are financed through taxes, intergovernmental revenues and other non -exchange revenues. Business - type activities rely, to a significant extent, on fees and charges for support. Governments use fund accounting, whereby funds are generally organized into three major categories: governmental, proprietary and fiduciary. Each fund is accounted for by — providing a separate set of self -balancing accounts that constitute its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund equity, revenues and expenditures/expenses. For financial reporting purposes, the Authority reports all of its operations as a single business activity in a single enterprise fund. Therefore, the government -wide and the fund financial statements are the same. Enterprise funds are proprietary funds. Proprietary funds distinguish operating revenues and expenses from non -operating items. Operating activities generally arise from providing services in connection with a proprietary fund's principal activity. The operating revenues of the Authority consist primarily of rental charges to tenants and operating grants from the U.S. Department of Housing and Urban Development ("HUD"), and include, to a lesser extent, other government grants and certain operating amounts of capital grants that offset operating expenses. Operating expenses for the Authority include the cost of administrative, tenant services, — utilities, maintenance, protective services, general, depreciation and housing assistance payments. All revenues and expenses not meeting this definition are reported as non - operating revenues and expenses, except for capital contributions, which are presented — separately. When restricted resources meet the criteria to be available for use and unrestricted — resources are also available for use, it is the Authority's policy to use restricted resources first, and then unrestricted resources, as needed. 14 — Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 4. Measurement focus and basis of accounting Measurement focus is a term used to describe which transactions are recorded within the various financial statements. The proprietary fund utilizes an economic resources measurement focus. The accounting objectives of this measurement focus are the determination of operating income (loss), change in net position and cash flows. All assets and liabilities (whether current or noncurrent) associated with activities are reported. Proprietary fund equity is classified as net position. Basis of accounting refers to when transactions are recorded regardless of the — measurement focus applied. The basis of accounting used is similar to businesses in the private sector, thus, these funds are maintained on the accrual basis of accounting. Revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset used. For financial reporting purposes, the Authority considers its HUD grants associated with — operations as operating revenue because these funds more closely represent revenues generated from operating activities rather than nonoperating activities. HUD grants associated with capital acquisition and improvements are considered capital contributions and are presented after nonoperating activity on the accompanying statement of revenues, — expenses and changes in net position. As provided by GASB Codification Section P80.115, Proprietary Fund Accounting and Financial Reporting: Defining Operating Expenses, and related guidance, tenant revenue is reported net of accounts written -off in the amount of $70,184. 5. Summary of programs The accompanying basic financial statements include the activities of several housing programs subsidized by HUD and USDA RD at the Authority. A summary of each significant program is provided below. a. Farm Labor Housing Loans and Grants The Farm Labor Housing Loans and Grants provides affordable financing to develop housing for year-round and migrant or seasonal domestic farm laborers. b. Central Office Cost Center The Central Office Cost Center ("COCC") is a business unit within the Authority that generates revenue through charges for services from other Authority programs and activities. 15 1611BI Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 5. Summary of programs (continued) c. Housing Assistance Payments Programs The Housing Assistance Payments Programs utilize existing privately owned family rental housing units to provide decent and affordable housing to low-income families. Funding of the programs is provided by federal housing assistance contributions from HUD for the difference between the approved landlord contract rent and the rent paid by the tenants. d. HOME The HOME program funds the tenant based rental assistance program. e. Business Activities The Authority's business activities consist of Horizon Village, Section AB, Farm Worker Village which consists of 276 rental units, and Multi -family rental which consists of 4 rental units. The apartments are not separate legal entities but rather housing developments owned and managed by the Authority. 6. Budgets Budgets are prepared on an annual basis for each program and are used as a management tool throughout the accounting cycle. Budgets are not, however, legally adopted nor required in the basic financial statement presentation. 7. Assets, liabilities and net position a. Cash and cash equivalents For financial statement purposes cash and cash equivalents are considered to be cash in banks and certificates of deposit with original maturities of three months or less. b. Receivables and amounts due from HUD Receivables consist of revenues earned during the fiscal year and not yet received. Amounts due from HUD represent reimbursable expenses or grant subsidies earned that have not been collected as of September 30, 2020. Allowances are determined by management based on the specific accounts and prior experience. 16 l61191- - Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 7. Assets, liabilities and net position (continued) c. Investments Investments, when present, are recorded at fair value. Investment instruments consist only of items specifically approved for public housing agencies by HUD and the U.S. Department of Agriculture. Investments are either insured or collateralized using the dedicated method. Under the dedicated method of collateral ization, all deposits and investments over the federal depository insurance coverage are collateralized with securities held by the Authority's agent in the Authority's name. It is the Authority's policy that all funds on deposit are collateralized in accordance with both HUD requirements and requirements of the State of Florida. d. Inventory Inventory, consisting principally of materials held for use or consumption, is recorded at cost. Based on management's experience with the types of items in inventory and related usage plans, an allowance for obsolescence of $3,440 was recorded as of September 30, 2020. e. Capital assets The Authority's policy is to capitalize equipment with a value in excess of $2,500 — and a useful life in excess of five years. The Authority capitalizes the costs of site acquisition and improvement, structures, equipment and direct development costs meeting the capitalization policy. Capital assets are valued at historical cost or — estimated historical cost if actual historical cost is not available. Contributed capital assets are valued at fair value on the date contributed. Depreciation has been calculated using the straight-line method over the estimated useful lives, which range as follows: Buildings and improvements 20-30 years Infrastructure 20-30 years Modernization 15 years Office and other furniture 3-5 years 17 Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 7. Assets, liabilities and net position (continued) f. Accrued compensated absences Compensated absences are those absences for which employees will be paid, such as vacation and sick leave. A liability for compensated absences that is attributable to service already rendered and that is not contingent on a specific event that is outside the control of the Authority and its employees is accrued as employees earn the rights to the benefits. Compensated absences that relate to future services or that are contingent on a specific event that is outside the control of the Authority and its employees are accounted for in the period in which such services are rendered or in which such events take place. g. Unearned revenues Unearned revenues include amounts collected before revenue recognition criteria are met. As of September 30, 2020 unearned revenues consists of $145,914 of CARES Act funding and $123,657 of prepaid rents. h. Eliminations For financial reporting purposes, certain amounts are internal and are therefore eliminated in the accompanying financial statements. In addition to the item discussed in Note B-7(d), the following have been eliminated from the financial statements: i.) Fee for service The Authority's COCC internally charges fees to the AMPs and programs of the Authority. These charges include management fees, bookkeeping fees, front line service fees, other fee revenue and asset management fees. For financial reporting purposes, $498,980 of fee for service charges have been eliminated for the year ended September 30, 2020. ii.) Internal IT reimbursement The Authority internally charges IT costs to programs within the Authority. For financial reporting purposes, $40,000 of internal IT charges have been eliminated for the year ended September 30, 2020. i. Net position _ In accordance with GASB Codification Section 1800.155, Reporting Net Position in Government -Wide Financial Statements, total equity as of September 30, 2020, is classified into three components of net position: 18 16 1181 Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 7. Assets, liabilities and net position (continued) i. Net position (continued) i.) Net investment in capital assets This component consists of capital assets (including restricted capital assets), net of accumulated depreciation and reduced by any outstanding balances of bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction and improvements of those assets. Restricted component of net position This component consists of net position restricted in its use by (1) external groups such as grantors, creditors or laws and regulations of other governments; or (2) law through constitutional provisions or enabling legislation. The statement of net position of the Authority reports. USDA sinking fund reserve replacement (Note B-7(h)) $ 1,935,209 Certificates of deposit 212,303 HCV CARES act funding 145,914 _ HCV HAP reserves 43,375 Maintenance reserve 36,000 Insurance reserve 8,014 Total restricted net position $ 2,380,815 iii.) Unrestricted component of net position This component includes all of the remaining net position that does not meet the definition of the other two components. 8. Use of estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. 19 6 1 IS Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 9. Income taxes The Authority and CCHA Land Development Corporation, as a component unit of a governmental organization, qualify as tax-exempt governmental entities; accordingly, no provision for Federal or State income tax is required. 10. Impairment of long-lived assets The Authority evaluates events or changes in circumstances affecting long-lived assets to determine whether an impairment of its assets has occurred. If the Authority determines that a capital asset is impaired, and that impairment is other -than -temporary, then an impairment loss will be recorded in the Authority's financial statements. Management has determined that there were no such impairments as of September 30, 2020. 11. Leasina activities The Authority is the lessor of dwelling units to low-income residents. The rents under the leases are determined generally by the resident's income as adjusted for eligible deductions regulated by HUD, although the resident may opt for a flat rent. Leases may be cancelled by the lessee at any time or renewed every year. The Authority may cancel the leases only for cause. Revenues associated with these leases are recorded in the accompanying financial statements and related schedules within tenant revenue. Primarily all of the capital assets of the Authority are for these leasing activities except for certain administrative offices and equipment. 12. Impact of recently issued accounting principles In June 2017, the GASB issued Statement No. 87, Leases, which establishes a single model for lease accounting. This statement is effective for the Authority's September 30, 2022 fiscal year end. Management is currently evaluating the impact of the adoption of this statement on the Authority's financial statements. 20 161181 Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE B - DETAILED NOTES 1. Deposits and investments As of September 30, 2020, the Authority's cash balance consists of demand deposits with financial institutions of $4,570,727, and investment balance consists of multiple certificates — of deposit accounts for the total amount of $212,303. In accordance with GASB Codification Sections C20, Cash Deposits with Financial Institutions, and 150, Investments, the Authority's exposure to risk is disclosed as follows: Interest Rate Risk. Interest rate risk is the risk that changes in interest rates will adversely — affect the fair value of an investment. The Authority's policy to limit its exposure to declines in fair values of its investment portfolio is to only invest in HUD allowed investments and to monitor investments. As of September 30, 2020 the Authority had no investments, and — therefore was not exposed to interest rate risk. Credit Risk. Credit risk is the risk that an issuer or other counterparty to an investment will — not fulfill its obligations. It is the Authority's policy to follow the HUD regulations by only having direct investments and investments through mutual funds to direct obligations, guaranteed obligations, or obligations of the agencies of the United States of America. As of September 30, 2020, the Authority was not exposed to credit risk. Custodial Credit Risk. Custodial credit risk is the risk that in the event of a bank failure, the Authority's deposits may not be returned. The Authority's deposit policy for custodial — credit risk, requires collateral to be held in the Authority's name by its agent or by the bank's trust department. The Authority's deposits are insured by the Federal Deposit Insurance Corporation ("FDIC") up to $250,000, per financial institution, per depositor. Monies invested greater than the insurance coverage are secured by qualified public depositories pledging securities with the State Treasurer in such amounts required by the Florida Security for Public Deposits Act. As of September 30, 2020 none of the — Authority's total bank balance was exposed to custodial credit risk, as all funds were either fully insured or collateralized. 21 16 N :k R, i — Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 — NOTE B - DETAILED NOTES (continued) 1. Deposits and investments (continued) Restricted cash and cash equivalents — As of September 30, 2020, restricted cash consists of: Current., — Tenant security deposits $ 270,213 HCV CARES act funding 145,914 _ HAP equity 43,375 Rental properties maintenance reserve 36,000 Insurance reserve 8,014 — Noncurrent: USDA sinking fund reserve replacement 1,935,193 USDA sinking fund 16 — $ 2,438,725 The Authority maintains a sinking fund reserve according to loan parameters as described — in Note B-7(h). 2. Receivables, net — At September 30, 2020, receivables, net consist of: — Due from other governments $ 171,944 Tenant receivables 109,635 Fraud recovery 9,928 — Miscellaneous receivables 5,993 Accrued interest receivable 2,021 Total receivables 299,521 — Allowance for doubtful accounts - tenants (36,513) Allowance for doubtful accounts - other (25,000) Allowance for doubtful accounts - fraud (9,928) Total allowance for doubtful accounts (71,441) Total receivables, net $ 228,080 22 164181. Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE B - DETAILED NOTES (continued) 3. Capital assets, net A summary of the changes in capital assets for the year ended September 30,2020 is as follows: Balance at Balance at September 30, September 30, — 2019 Additions Deletions Transfers 2020 Nondepreciable capital assets: Land $ 2,678,245 $ - $ - $ (2,000) $ 2,676,245 Construction in progress 105,120 168,876 - - 273,996 2,783,365 168,876 - (2,000) 2,950,241 — Depreciable capital assets: Buildings and improvements 37,128,072 - - 2,000 37,130,072 Equipment - admin 1,691,316 5,693 - 115,831 1,812,840 — Equipment -dwelling 644,062 4,881 - (115,831) 533,112 Infrastructure improvements 5,799,049 - - - 5,799,049 — 45, 262, 499 10,574 - 2,000 45, 275, 073 Accumulated depreciation: Buildings and improvements (23,313,725) (950,223) - - (24,263,948) — Equipment - admin (505,781) (49,858) - - (555,639) Equipment - dwelling (1,758,408) (16,105) - - (1,774,513) Leasehold improvements (4,147,996) (113,377) - - (4,261,373) (29, 725, 910) (1,129, 563) - - (30, 855,473) Total capital assets, net $ 18,319,954 $ (950,113) $ - $ - $ 17,369,841 23 Collier County Housing Authority 16 4.161 NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE B - DETAILED NOTES (continued) 4. Noncurrent liabilities A summary of changes in noncurrent liabilities is as follows: Revenue Bonds payable: Bond 1 - Series D Loan 006 Bond 1 - Series E Loan 008 Bond 1 - Series F Loan 013 Bond 3 - Series G Loan 014 Bond - Series 2020 Subtotal Notes payable: Line of credit Loan First FL Note payable SHIP Note payable Florida Community Bank Subtotal Subtotal of long term debt Accrued compensated absences Total Revenue Bonds Payable at Payable at October 1, September 30, 2019 Additions Reductions 2020 Current Portion $ 129,000 $ - $ (32,000) $ 97,000 $ 32,000 410,000 - (32,000) 378,000 33,000 646,000 - (47,000) 599,000 47,000 3,777,000 - (113,000) 3,664,000 114,000 - 55,257 - 55,257 - 4,962,000 55,257 (224,000) 4,793,257 226,000 102,839 - (35,058) 67,781 103,241 - (31,412) 71,829 53,644 - (13,411) 40,233 34,520 33,565 13,412 219,961 - (20,000) 199,961 20,000 479,685 - (99,881) 379,804 101,497 5,441,685 55,257 (323,881) 5,173,061 327,497 105,923 109,448 (91,207) 124,164 12,421 $ 5,547,608 $ 164,705 $ (415,088) $ 5,297,225 $ 339,918 Capital facilities are financed by debt which is guaranteed and subsidized by U.S. Department of Agriculture, Rural Housing Services (RHS). Revenue bonds are issued for the purpose of acquiring, constructing, and erecting additions, extensions, and improvements to the issuers existing low rent multifamily housing units and apartments and facilities for low-income domestic farm labor within the area of operation of the issuer (the "Project"). The bond is secured with a mortgage lien upon and a pledge of the land and facilities of the Project and the gross revenues to be derived from the operation of the Housing Facilities. Terms of the bond indenture contain various restricted covenants and management believes that they are in compliance with all covenants as of September 30, 2020. 24 161181 Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE B - DETAILED NOTES (continued) 4. Noncurrent liabilities (continued) Revenue Bonds (continued) The Authority presently has bonds payable on its farm labor housing projects which are due annually in installments of varying principal and interest amounts. Revenue Bonds payable at September 30, 2020 are as follows: Series D Bond The Authority issued Revenue Bonds Series D (1991), in the amount of $873,380 with 1 % interest, due annually on September 1. The bond is due on September 1, 2023. The future principal and interest maturities for this bond are as follows: Series E Bond Principal 2021 $ 32,000 2022 32,000 2023 33,000 Interest $ 970 650 330 Total $ 97,000 $ 1,950 The Authority issued Revenue Bonds Series E (1998), in the amount of $970,000 with 1% interest, due annually on September 1. The bond is due on September 1, 2031. The future principal and interest maturities for this bond are as follows: Principal Interest 2021 $ 33,000 $ 3,780 2022 33,000 3,450 2023 33,000 3,120 2024 34,000 2,790 2025 34,000 2,450 2026-2030 175,000 7,090 2031 36,000 360 Total $ 378,000 $ 23,040 25 16 1181 Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE B - DETAILED NOTES (continued) 4. Noncurrent liabilities (continued) Revenue Bonds (continued) Series F Bond The Authority issued Revenue Bonds Series E (2000), in the amount of $1,415,075 with 1 % interest, due annually on September 1. The bond is due on September 1, 2032. The future principal and interest maturities for this bond are as follows: Principal Interest 2021 $ 47,000 $ 5,990 2022 48,000 5,520 2023 48,000 5,040 2024 49,000 4,560 2025 49,000 4,070 2026-2030 254,000 12,870 2031-2032 104,000 1,560 Total $ 599,000 $ 39,610 Series G Bond The Authority issued Revenue Bonds Series G (2015), in the amount of $4,000,000 with 1 % interest, due annually on September 1. The bond is due on September 1, 2048. The future principal and interest maturities for this bond are as follows: Principal Interest 2021 $ 114,000 $ 36,640 2022 115,000 35,500 2023 116,000 34,350 2024 118,000 33,190 2025 119,000 32,010 2026-2030 611,000 142,000 2031-2035 643,000 110,820 2036-2040 675,000 78,040 2041-2045 710,000 43,590 2046-2048 443,000 8,890 Total $ 3,664,000 $ 555,030 26 lb 11Bi Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE B - DETAILED NOTES (continued) 4. Noncurrent liabilities (continued) Revenue Bonds (continued) Series 2020 Bond The Authority issued Revenue Bonds Series 2020, not to exceed $1,500,000 with 1% interest, due annually on September 1. The bond is due on September 1, 2053. As of September 30, 2020, $55,257 has been drawn. There is no current portion payable. — The future principal and interest maturities for this bond are as follows: Principal Interest 2021 $ - $ - 2022 - - 2023 42,000 15,000 2024 42,000 14,580 2025 43,000 14,160 2026-2030 221,000 64,280 2031-2035 234,000 52,970 2036-2040 243,000 41,070 2041-2045 250,000 28,790 2046-2050 261,000 16,080 2051-2053 164,000 3,290 Total $ 1,500,000 $ 250,220 Line of credit In August of 2019, the Authority entered into a promissory note to a bank in the amount of $171,919 at an interest rate of 4.95%. Payable in 60 monthly installments of interest and — principal of $3,246. Final payment due by August 14, 2023. This note is unsecured and has an outstanding balance of $67,781 as of September 30, 2020. The future principal and interest maturities for this note are as follows: Principal Interest 2021 $ 34,520 $ 4,434 2022 33,261 2,686 Total $ 67,781 $ 7,120 27 16 1181 Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE B - DETAILED NOTES (continued) 4. Noncurrent liabilities (continued) Loan First Florida Bank In September 29, 2015, the Authority entered into a promissory note to a bank in the amount of $219,150 at an interest rate of 3.5%. Payable in 84 monthly installments of interest and principal of $2,950. Final payment due by September 29, 2022. This note is unsecured and has an outstanding balance of $71,828 as of September 30, 2020. The future principal and interest maturities for this note are as follows: Principal Interest 2021 $ 33,565 $ 1,839 2022 38,263 646 Total $ 71,828 $ 2,485 Note Payable SHIP In August of 2004, the Authority entered into a loan agreement with Collier County under the State housing initiatives partnership for their business activity, Horizon Village. Principal payments were deferred for a period of three years from the date of disbursement with seventeen equal annual payments of $13,412 due beginning September 1, 2007 and continuing until payment in full is received on August 1, 2024. Interest on this note shall be 0% per annum, except that if the Authority fails to pay this note as required, the interest rate shall be 12% per annum from the date when the payment of this note is due until it is paid in full. The amount payable at September 30, 2020, was $40,232. The future principal maturities for this note are as follows: Principal 2021 $ 13,412 2022 13,412 2023 13,408 Total $ 40,232 28 Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE B - DETAILED NOTES (continued) 4. Noncurrent liabilities (continued) Note Payable Florida Community Bank On May 31, 2006, the Authority executed a note payable to the Florida Community Bank in the amount of $500,000 to finance the business activity of Horizon Village. This agreement was amended on March 28, 2013 with a remaining debt balance of $359,961. The term of this note is 17 years with 3% interest. Payments of principal and interest are to be made annually. As of September 30, 2020, the outstanding balance was $199,961. The future principal and interest maturities for this note are as follows: Principal Interest 2021 $ 20,000 $ 5,999 2022 20,000 5,399 2023 20,000 4,799 2024 20,000 4,199 2025 20,000 3,599 2026-2030 99,961 8,995 Total $ 199, 961 $ 32,990 In addition, the borrowings mentioned above, the Authority entered into a forgivable SHIP loan not reflected as long term debt, see Note B-7(c). 5. Pension plan The Authority provides pension benefits for all of its full time regular employees through a defined contribution plan. The plan is administered by the Authority. In a defined contribution plan, benefits depend solely on amounts contributed to the plan plus investment earnings. The Authority matches the employee pre-tax deferral contributions up to 5% of the employee's base salary. The Authority's contributions for each employee, and earnings thereon, are fully vested after 1 year. Contributions for the plan and interest forfeited by employees who leave employment before vesting, are used to reduce the Authority's current -period contribution requirement. The amounts contributed by the Authority and its employees for the year ended September 30, 2020 were $49,721 and $49,721, respectively. There were no pension forfeitures during the fiscal year. 29 Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE B - DETAILED NOTES (continued) 6. Risk management The Authority is exposed to various risks of loss to torts; theft of, damages to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. As part of the Authority's risk management program, the Authority has commercial insurance to manage its risks of loss. There were no significant reductions of insurance coverage from prior years and actual settlements did not exceed insurance coverage for each of the past three years. 7. Commitments and contingencies a. Legal In the normal course of operations, the Authority may be party to various pending or threatened legal actions. Although the outcome of these actions is not presently determinable, it is the Authority's opinion that any resulting liability is not expected to have a material effect on the Authority's financial position. b. Grants and contracts The Authority participates in various federally -assisted grant programs that are subject to review and audit by the grantor agencies. Entitlement to these resources is generally conditional upon compliance with the terms and conditions of grant agreements and applicable federal regulations, including the expenditure of resources for allowable purposes. Any disallowance resulting from a federal audit may become a liability of the Authority. As of the date of this report, management is not aware of any such examinations. In accordance with applicable standards, the amount of current year program subsidy received in excess of associated qualifying expenses of the Housing Choice Voucher program is presented as net program income or loss with the cumulative excess funding being reflected in restricted net position in the basic financial statements. As of September 30, 2020, the Authority had unspent cumulative excess HAP funding of $87,389 which is presented as restricted net position. 30 Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE B - DETAILED NOTES (continued) 7. Commitments and contingencies (continued) c. SHIP promissory notes During the year ended September 30, 2019, the Authority obtained funding in the amount of $600,000 from Collier County under the State Housing Initiatives Partnership (SHIP) program for the purchase of two rental properties. The SHIP program provides funds to eligible local governments as an incentive to create partnerships that produce and preserve affordable homeownership and multifamily housing. The program was designed to serve very low, low and moderate income families. In order to assure compliance, the Authority entered into a SHIP promissory notes (two promissory notes at $300,000 each totaling $600,000) that carry an interest rate of 0% and is forgivable after a 15-year term if the Authority complies with the SHIP requirements. However, if the properties are sold, refinanced, no longer serve the intended purpose, or title transfers, the loan will be paid in full. The SHIP proceeds were recognized as income at the time of receipt since the Authority believes the likelihood of repayment is remote and intends to comply with the forgivable parameters of the borrowing. d. Intercompany repayment agreement The Authority was notified in a prior year by the United States Department of Agriculture ("USDA") regarding concerns over certain aspects of the operations of the USDA program. One of the concerns raised was that the Authority was in excess of $430,000 above what was budgeted for operating and maintenance for the 2014 fiscal year. In addition, the USDA stated that there is an indication that project funds have been utilized for purposes unrelated to Rural Development's housing project. The USDA asserts that allowable expenses include those expenses that are directly attributable to housing project operations and are necessary to carry out successful operations and that housing project funds may not be used for "purposes unrelated to the housing project." As a result of the notification, the Authority engaged a forensic auditor to determine the extent of com-mingling of funds and the amount of project funds that were utilized for unallowable expenses. The amounts determined to have been expensed by the USDA program have been recorded as a receivable from the respective other programs and recorded in the financial statements. 31 16 1181 Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE B - DETAILED NOTES (continued) 7. Commitments and contingencies (continued) d. Intercompany repayment agreement (continued) During the year ended September 30, 2016, the Authority signed a "repayment agreement" with the USDA to repay the Rural Housing program $1,761,291 from business activities. The Authority is to make annual payments of $55,040 for 32 years from business activities to repay the Rural Housing Program. The Authority acknowledged and agreed that a failure of the Authority to comply with the repayment agreement may be considered by the USDA a breach of the terms — and conditions of outstanding loans, mortgages and grants. The amount due to the Rural Rental Assistance Program from business activities as of September 30, 2020 is $1,496,602. These interprogram receivables and payables have been eliminated on the financial statements. e. Funds awarded The Authority receives funding from HUD through the CARES Act. Unspent funded awards as of September 30, 2020, amounted to $145,914. f. COVID-19 pandemic: The Authority, like most other businesses, has had its operational activities impacted by the COVID-19 pandemic to conform with current guidelines. As of the date of this report, the overall impact and duration is uncertain. g. Operating leases: The Authority is committed under a continuing non -cancelable lease for office space. This lease has been accounted for as operating leases in the accompanying basic financial statements. The office lease is not subject to an annual escalation clause. Future minimum lease payments required under these leases are as follows: September 30, Office Space 2020-2021 $ 36,473 32 16 11B1 Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE B - DETAILED NOTES (continued) 7. Commitments and contingencies (continued) h. Sinking fund: The Authority maintains a sinking fund under the terms of the revenue bonds. The Authority is required to make monthly reserve deposits in the amount of $41,667 plus the amount of any deficiency in prior deposits until funds and investments in the reserve account shall equal $10,000,000. 8. Concentrations The Authority operates in a heavily regulated environment. The operations of the Authority are subject to the administrative directives, rules and regulations of federal, state, and local regulatory agencies including, but not limited HUD. Such administrative directives, rules and regulations are subject to change by an act of congress or an administrative change mandated by HUD. Such changes may occur with little notice or inadequate funding to pay for related costs, and the additional administrative burden to comply with the changes. For the year ended September 30, 2020, approximately 44% of revenues and none of current receivables reflected in the basic financial statements are from HUD. 9. Financial data schedule As required by HUD, for REAC review purposes, the Authority prepares its financial data schedule in accordance with HUD requirements in a prescribed format which differs from the presentation of the basic financial statements. The schedule's format presents certain operating items as non -operating such as depreciation expense, and housing assistance payments. In addition, the schedule's format includes non -operating items as operating such as investment revenue, HUD capital grants revenue, interest expense and gains and losses on the disposal of capital assets. Furthermore, the schedule reflects tenant revenue and bad debt expense separately. 10. Subsequent events Management has evaluated subsequent events through February 18, 2021, the date which the financial statements were available to be issued, and noted no additional significant items to be disclosed. 33 — Collier County Housing Authority NOTES TO BASIC FINANCIAL STATEMENTS For the year ended September 30, 2020 NOTE B - DETAILED NOTES (continued) 11. Component unit information Component unit information for the Authority's blended component unit CCHA, as described in Note A-2 is presented below. Condensed Statement of Net position: — Assets Current assets $ 31,047 Liabilities — Current liabilities 887 Net Position Unrestricted $ 30,160 Condensed Statement of Revenues Expenses and Changes in Net position Operating expenses $ 61 Change in net position (61) Total net position beginning 30,221 Total net position ending $ 30,160 Condensed Statement of Cash Flows: Net cash used in: Operating activities $ (61) Cash at beginning of the year 31,108 Cash at end of the year $ 31,047 34 SUPPLEMENTARY INFORMATION 35 (D Q CD w 3 m n O N CD 0 hm � � r = Z m o — T A N N _. _. (D r 9 (3)N N N N N O �3 v O O O 00 J m A W N O A W N N O (fl OD N— m (n A —� CDA W —� Cn —i —i —i C-)DTToir —I D� �� —�DD�DDDDDD C)w 0 0 0 o c c c —' v O o (D —< O O(D < o— O O O m a) u it N N N N O y () C __ __. 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W 1 W A W CD 1 N W I A o MI-1- (n N I M 3 (D 0 o p7 a w 0 Q Q N W W W Q1 = 0 v o � c O W V J W w O O N O O = ( (1t (T N N = } < _ N A ID N O d1 O ) W W Co W N N N n W U (n 3 _ CO (D � (D m 3 A (J) A O A O -O a N (1 T N N N D O'G N N V O W N CDV (D Ln A A W W A W W N Fn A 3 JJ N (D DJ W W A A CD V CO W N O N (T O U) A (D V=__ N A J 0o (D--� CD U) N A CD V CD A (D CO CD A N L" W O "�. �i r�,ri� A co W O O Co U) W W V 0o A CD O O A W W V W CO N A (D O rn m cp co D j (Ji, rn o o A cn O CD O N O OD W W O O V n n C� W (J) (D N Q) O (T W W A m (T N n W V (D O Ln V A O 00 V V V W (D N N (n W (T A W O W N (D (St Ln cn n 3 w 0' � co ou v_ (D Co. (D coW o 0 = W c0 W A W V W - V (O O) N O _ A J (n CY) (O (D V N A (.n J W 0) W V O N (.7) p W N W N (71 W Ou W Cn V V N O (T M(D O) (1) A O W O O a7 N O (T W W V CD (J7 - (D O O of (r 0o O J O W A A -� A A O (O A (D CD W -Ili 0)--AJ O O J W W W W A (T CD N au U) A (D W J A c.0 N W W W U) U) .7 . •7 ) ( W (r V1 W W 0o W O N A U) A A O O -� (T W W V O W T O 0 �7 O CD m D O Z O D a r CD D om CD D N c 3 = s m D (D _ w c O r o m N .0 O N O Collier County Housing Authority Schedule of Actual CARES Act Fund Programs Costs and Advances For the year ended September 30, 2020 PROGRAM BUDGET ADVANCES Prior years Current year Cumulative as of September 30, 2020 COSTS Prior years Current year Cumulative as of September 30, 2020 UNSPENT ADVANCES See independent auditor's report. 40 14.HCC $ 223,032 223,032 223,032 77,118 77,118 $ (145,914) Collier County Housing Authority FARM WORKER SUBSIDIZED HOUSING PROGRAM - UNAUDITED For the year ended September 30, 2020 The following is supplementary information requested by the U.S. Department of Agriculture - Rural Housing Services (formerly Farmers Home Administration). 1. Schedule of Insurance Coverage At September 30, 2020, the Authority had the following insurance coverage in effect: Insurance Carrier Type of Coverage Amount of Coverage Term — Fidelity bond/Employee Dishonesty Travelers Insurance Co. $100,000 Deductible $2,000,000 5/1/20-05/01/21 Amtrust W/Comp Workers' Compensation Statutory 10/01/20-10/01/21 — Florida PH Authority Insurance Automobile liability $1,000,000 05/01/20-05/01/21 Florida PH Authority Insurance Property, Office Building & Personal — Property, Fire & Extended Coverage (90%coinsurance) $44,169,134 05/01/20-05/01/21 General Liability Personal Injury, $1,000,000 Occ 05/01/20-05/01/21 — Florida PH Authority Insurance Products, Advertising, Property Damage $2,000,000 Agg 05/01/20-05/01/21 Florida PH Authority Insurance Directors & Officers Liability $1,000,000 05/01/20-05/01/21 $250, 000 Wright Flood Insurance Flood Insurance 1250.00 deduct 11/06/20-11/06/21 — Beazley Cyber Liability $1,000,000 05/01/20-05/01/21 2. Exemption from Real Estate and Income Taxes - The Authority is a public body corporate and politic pursuant to Chapter 421, Laws of the State of Florida, which is subsidized by the federal government. The Authority is not subject to federal, state income taxes, or local property taxes, nor is it required to file federal and state income tax returns as a public body corporate and politic pursuant to Chapter 423, Laws of the State of Florida Laws of the State of Florida. _ 3. Reserves - The Housing Authority has maintained reserves for operations and Bond debt service at September 30, 2020. See also Notes to Financial Statements for additional information. 4. Accounting Records and Fixed Asset Control - The accounting records maintained are adequate to facilitate budgetary reporting and analytical purposes. The fixed assets are also adequately safeguarded by the Authority personnel. 5. Financial Reports - The financial reports included in this audit are in agreement with the accounting records of the Authority after audit adjustments have been made. 41 16 1181 Collier County Housing Authority FARM WORKER SUBSIDIZED HOUSING PROGRAM - UNAUDITED For the year ended September 30, 2020 6. Deposit Funds - We noted that deposit funds are adequately insured by the FDIC and properly collateralized and are at or exceed the reserve levels required under the Loan and Grant Agreement as of September 30, 2020. 7. Comments on Compliance and Administrative Internal Control - We have audited the basic financial statements of the Collier County Housing Authority and have issued our report thereon dated February 18, 2021, on our consideration of the Authority's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Authority's internal control over financial reporting and compliance. Finally, we have also issued a report on the Authority's compliance with the types of compliance requirements described in the Compliance Supplement that could have a direct and material effect on each of the Authority's major federal programs for the year ended September 30, 2020. The Authority's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. 8. Other Findings or Recommendations for the Period Ended September 30, 2020 - See the schedule of findings and questioned cost as well as the management letter dated February 18, 2021 for any findings and management comments. 9. The Required Schedule of Expenditures of Federal Awards along with required reports on Internal Controls and Federal Compliance as outlined under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) were issued to the Authority as one report, as mandated by the Amended Single Audit Act of 1996 Amendment (Public Law 104- 156). 10. Accounts Receivable -Tenants - Tenants accounts receivable at September 30, 2020 totaling $22,823 were accounts aged at ninety days (90) or less. 11. Accounts Payable consists of $35,311 at September 30, 2020. This balance which is payable to recurring vendors is for services or purchases of ninety days (90) or less. 12. Management Fees - The Collier County Housing Authority is the owner of the Farm Worker Subsidized Housing Program. Management fees of $187,050 were charged by the COCC. 42 Collier County Housing Authority FARM WORKER SUBSIDIZED HOUSING PROGRAM - UNAUDITED For the year ended September 30, 2020 13. Schedule of Financial Institutions Where the Housing Authority Maintains its Bank Accounts. Name of Financial Institution First 1 Bank 1300 N. 15th St., Suite 2 Immokalee, FL 34142 First Florida Integrity Bank P.O. Box 10910 Naples, FL 34104-0910 Account Name USDA Reserve Account COCC Account COCC Payroll Account COCC Insurance Reserve CCHA Land, Inc. AB Revenue Account AB Security Deposit Fund Section A&B Insurance Reserve Horizon Village Operating Horizon Village Insurance Reserve AB Maintenance Reserve Irma Account Security Deposit Fund USDA Certificates of Deposit (2) Bond & Sinking Fund Revenue Account USDA TBRA HOME Operating Section 8-Admin Funds Section 8-HAP Construction Account Family Self Sufficiency O & M Operating COCC Laundry USDA Insurance Reserves Section 8 Admin Insurance Reserves Rental Properties Insurance Reserves Residential Portal Account Rental Properties Rental Properties Security Deposit Petty Cash & Misc. Reconciled Balance (considers deposits in - transit and outstanding Bank Balance checks) Classification $ 1,935,193 $ 1,935,193 USDA Restricted 406,474 412,344 71,050 71,050 9,554 9,554 31,047 31,047 153,392 112,981 137,563 138,070 69,590 69,590 173,721 160,754 10,456 10,456 340,000 360,000 616,868 616,868 3,954,908 3,927,907 129,989 127,551 212,303 212,303 USDA Restricted 16 16 USDA Restricted 16,217 11,126 103,363 56,816 13,834 10,088 226,827 207,797 100 100 102 102 4,399 3,895 30,073 62,243 75,155 75,155 15,023 15,023 8,014 8,014 30,000 36,000 26,588 23,780 4,442 4,442 896,445 854,451 - 672 $ 4,851,353 $ 4,783,030 The above amount were verified using statements for the Institutions listed at September 30, 2020. 43 Collier County Housing Authority FARM WORKER SUBSIDIZED HOUSING PROGRAM - UNAUDITED For the year ended September 30, 2020 14. Schedule and Computation of Current Return to Owners Allowed - Not Applicable, because the Authority is a legal public Authority and not a private enterprise. 15. Schedule of Changes in Owners and Board of Commissioners - This is a local Public Authority and can never change its owners. The following is a list of the current Board of Commissioners. Commissioner David B. Genson Randolph B. Cash Jay Roth Expiration of Term Address November 7, 2018 Naples, Florida October 17, 2018 Naples, Florida October 27, 2019 Ave Maria, Florida 16. Schedule of Rental Information Number of Unit Size Units Gross Potential Rental Rate Months Rent One bedroom unit 33 $ 475 12 Two bedroom unit 111 $ 530 12 Three bedroom unit 102 $ 577 12 Four bedroom unit 69 $ 599 12 315 Actual Rental Revenue Tenants RHA rental assistance subsidy $ 188,100 $ 705,960 $ 706,248 $ 495,972 $ 2,096,280 Percentage Amount 66.33% $ 1,159,126 33.67% 588,379 $ 1,747,505 Note 1 - Rental rates were effective October 1, 2017. Management provides for the monthly collection of rent. 17. Real Estate Taxes - The Authority is a local public body corporate and politic and is tax exempt by State of Florida, Section 423. 44 ft- Collier County Housing Authority ft- CERTIFICATE OF BORROWER - UNAUDITED For the year ended September 30, 2020 February 18, 2021 USDA Rural Development Office 420 South SR 7, Suite # 166 Royal Palm Beach, FL 33414 In accordance with the criteria specified in Section 5; Paragraph 4.16 C. of the USDA Rural Development Handbook (HB-2-3560) for the year ended September 30, 2020, the borrower must self -certify that Collier County Housing Authority (the Authority) is in compliance with the nine performance standards. The following is a summary of our compliance with the performance standards. 1. The required accounts are properly maintained and tracked separately. The accounts we maintain are marked below: X Operating Account(s) X Security Deposit Account X Tax & Insurance Account X Reserve Account X Other Accounts: Debt Service 2. The payments from operating accounts are disclosed and accurately represented. 3. The reserve account(s): a. is on schedule with the Agency required minimum funding requirements; b. is maintained in a supervised bank account that requires the Agency's countersignature on all withdrawals; c. is on schedule with contributions to the reserve account for the current year with the Agency required minimum funding; and d. replacement reserve accounts were used only for authorized purposes in accordance with 7 CFR 3560.306(g). 4. The tenant security deposits accounts are fully funded and are maintained in separate accounts. 5. The payment of owner return was: N/A (owner is a government entity) N/A paid in the amount of $_for 20XX fiscal year and was (was not) in accordance with the Agency's requirements; OR N/A not paid during the reporting year; OR N/A not allowable due to our non-profit status; OR N/A not allowable due to our non-profit status. However, an asset management fee in the amount of $ 0 was paid for 20XX fiscal year. 45 161191 Collier County Housing Authority CERTIFICATE OF BORROWER - UNAUDITED For the year ended September 30, 2020 6. The borrower has maintained proper insurance in accordance with the requirements in 7 CFR 3560.105. Coverage maintained for the Authority is as follows: X Liability Insurance Flood Insurance X Property Insurance _Earthquake Insurance X Fidelity Bond X Other: Public Officials Liability 7. All financial records are adequate and suitable for examination. 8. There have been no changes in the ownership of the Farm Worker Subsidized Housing Program, other than those approved by the Agency and identified in the certification. The Board of Commissioners is active and maintains oversight responsibilities for the project. 9. Exemptions from Real Estate and Income Taxes: The Authority is a public body corporate and politic pursuant to Chapter 421, Laws of the State of Florida, which is subsidized by the Federal Government. The Authority is not subject to Federal, State income taxes, or Local property taxes, nor is it required to file Federal and State income tax returns as a public body �. corporate and politic pursuant to Chapter 423, Laws of the State of Florida. L L L L i I L L I certify that the above is true, accurate and is properly supported by documentation kept in our files. � a Oscar Hentschel February 181h, 2021 Collier County Housing Authority 46 I L t1101 SINGLE AUDIT AND COMPLIANCE INFORMATION 47 Collier County Housing Authority SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the year ended September 30, 2020 Federal Federal Grantor/Pass-Through Grantor/ CFDA Program or Cluster Title Number Expenditures U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT HOME 14.239 $ 206,011 Housing Voucher Cluster: Section 8 Housing Choice Voucher Program 14.871 $ 3,750,931 HCV CARES Act funding 14.HCC 77,118 Subtotal Housing Voucher Cluster 3,828,049 U.S. DEPARTMENT OF AGRICULTURE Farm Labor Housing Loans and Grants 10.405 4,793,257 Rural Rental Assistance Program 10.427 588,379 U.S. DEPARTMENT OF HOMELAND SECURITY Disaster Grants - Public Assistance 97.036 197,005 _ TOTAL EXPENDITURES OF FEDERAL AWARDS $ 9,612,701 NOTE A - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Collier County Housing Authority and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. In accordance with HUD regulations, HUD considers the Annual Budget Authority for the Section 8 Housing Choice Voucher Program, CFDA No. 14.871, to be an expenditure for the purposes of this schedule. Therefore, the amount in this schedule is the total amount received directly from HUD. NOTE B - INDIRECT COST RATE The Authority did not elect to use the 10-percent de minimis indirect cost rate. NOTE C - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contains in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. NOTE D - NONCASH FEDERAL ASSISTANCE The Authority received noncash Federal assistance for the year ended September 30, 2020, in the form of the Farm Labor Housing Loan. NOTE E - SUB -RECIPIENTS During the year ended September 30, 2020, the Authority had no sub -recipients. NOTE F - CARES ACT FUNDING The Authority had $145,914 of CARES Act funding awarded but unspent as of the year ended September 30, 2020. See independent auditor's report. 48 16 11131 BERMAN HO PKINS C-PA) & AS'.()` Alf _: P INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Board of Commissioners Collier County Housing Authority Immokalee, Florida We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the business -type activities of the Collier County Housing Authority (the "Authority"), as of and for the year ended September 30, 2020, and the related notes to the financial statements, which collectively comprise the Authority's basic financial statements, and have issued our report thereon dated February 18, 2021. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the Authority's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Authority's internal control. Accordingly, we do not express an opinion on the effectiveness of the Authority's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 49 MELBOURNE ORLANDO TITUSVILLE 8035 Spyglass Hill Road 255 South Orange Avenue, #1545 917 South Washington Avenue Melbourne, FL 32940 Orlando, FL 32801 Titusville, FL 32780 321-757-2020 407-841-8841 321-267-2190 161181 Compliance and Other Matters As part of obtaining reasonable assurance about whether the Authority's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report This report is intended solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Authority's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Authority's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. February 18, 2021 Melbourne, Florida Ecw,t" q&A&ad ?1/V.?* & zagawc t?PrgQ aKd ,4QQacda'-w, ,Czp 50 16 1181 BERMAN HOPKINS CPAs & ASSOCIATES, LLP INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE Board of Commissioners Collier County Housing Authority Immokalee, Florida Report on Compliance for Each Major Federal Program We have audited Collier County Housing Authority's (the "Authority") compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on the Authority's major federal program for the year ended September 30, 2020. The Authority's major federal program is identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Management's Responsibility Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs. Auditor's Responsibility Our responsibility is to express an opinion on compliance for each of the Authority's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the Authority's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the Authority's compliance. 51 MELBOURNE ORLANDO TITUSVILLE 8035 Spyglass Hill Road 255 South Orange Avenue, #1545 917 South Washington Avenue Melbourne, FL 32940 Orlando, FL 32801 Titusville, FL 32780 321-757-2020 407-841-8841 321-267-2190 161 81 Opinion on Each Major Federal Program In our opinion, the Authority complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on its major federal program for the year ended September 30, 2020. Report on Internal Control Over Compliance Management of the Authority is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the Authority's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for the major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Authority's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on interna our testing of internal control over requirements of the Uniform Guida purpose. February 18, 2021 Melbourne, Florida I control over compliance is solely to describe the scope of compliance and the results of that testing based on the ice. Accordingly, this report is not suitable for any other Feu " go&rd 2tJTe* & zaqaW ,i r J, z4v 52 Collier County Housing Authority SCHEDULE OF FINDINGS AND QUESTIONED COSTS September 30, 2020 A. SUMMARY OF AUDITOR'S RESULTS Financial Statements Type of auditor's report issued: Unmodified Internal control over financial reporting: Material weakness identified? No Significant deficiency identified? None reported Noncompliance material to financial statements noted? No Federal Awards Internal control over major program: Material weakness identified? No Significant deficiency identified? None reported Type of auditor's report issued on compliance for major program: Unmodified There are no findings disclosed in this report that are required to be reported in accordance with 2 CFR 200.516(a). The program tested as a major program is as follows: Housing Voucher Cluster: Section 8 Housing Choice Voucher Program - CFDA 14.871 The threshold for distinguishing types A and B programs was $750,000 Did the auditee qualify as a low -risk auditee? Yes B. FINDINGS -FINANCIAL STATEMENTS AUDIT None. C. FINDINGS AND QUESTIONED COSTS - FEDERAL AWARD PROGRAMS None. 53 Collier County Housing Authority SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS September 30, 2020 2019-001 Eligibility U.S. Department of HUD Section 8 CFDA No. 14.871 Significant deficiency in internal control Other matter required to be reported in accordance with Uniform Guidance Condition: Out of a total tenant population of approximately 430, 25 tenant files were tested and the following deficiencies were noted: • Two files where income was miscalculated, which caused a change in the tenant's rent in both files. • One file where there was no income support. • Two files where the utility allowance was miscalculated, which caused a change in the tenant's rent in both files. • One file where the utility allowance was calculated correctly but was reported incorrectly, which caused a change in the tenant's rent. • One file where the address on the HAP contract was reported incorrectly. • One file had a missing lease agreement. • One file where an inspection has not been performed for 3 years. Auditor Recommendations: The Authority should establish quality controls and should improve review procedures and increase training to employees and reviewers to ensure that the Authority is in compliance with HUD rules for verification of tenant information and calculation of tenant portion of the rent. Current Status: Cleared in the current year. 54 COLLIER COUNTY FLORA'' 16 1182 REQUEST FOR LEGAL ADVERTISING OF f April 19, 2021 Annual Public Meeting To: Clerk to the Board: Please place the following as a: CCWWA ® Normal legal Advertisement ❑ Other: (Display Adv., location, etc.) Originating Dept/Div: GMD/Operations & Regulatory Management Person: Radoslava Edreva Date: April 5, 2021 Petition No. (If none, give brief description): Petitioner: (Name & Address): Name & Address of any person(s) to be notified by Clerk's Office: (If more space is needed, attach separate sheet) Hearing before: BCC BZA ® Other Collier County Water and Wastewater Authority Requested Hearing date: (Based on advertisement appearing 10 days before hearing) April 19, 2021 Newspaper(s) to be used: (Complete only if important): ® Naples Daily News Other Legally Required Proposed Text: (Include legal description & common location & Size): NOTICE OF PUBLIC MEETING AND FINAL ORDER NO. 2021-01 COLLIER COUNTY WATER AND WASTEWATER AUTHORITY 2800 NORTH HORSESHOE DRIVE NAPLES, FL 34104 CONFERENCE ROOM 609/610 MONDAY, APRIL 19, 2021 2:00 P.M. A FINAL ORDER OF THE COLLIER COUNTY WATER AND WASTEWATER AUTHORITY, PURSUANT TO SECTION 1-6, COLLIER COUNTY ORDINANCE NO. 96-6, AS AMENDED, PROVIDING FOR THE ADOPTION OF THE 2021 PRICE INDEX FACTOR SET ANNUALLY BY THE FLORIDA PUBLIC SERVICE COMMISSION, FOR UTILIZATION IN PRICE INDEX RATE APPLICATIONS FOR NONEXEMPT WATER AND/OR WASTEWATER UTILITIES PROVIDING SERVICE IN UNINCORPORATED COLLIER COUNTY AND THE CITY OF MARCO ISLAND, FLORIDA. COLLIER COUNTY WATER AND WASTEWATER AUTHORITY PATRICIA SHERRY, CHAIRMAN APRIL 5, 2021 Companion petition(s), if any & proposed hearing date: Does Petition Fee include advertising cost? ❑ Yes ❑ No If Yes, what account should be charged for advertising costs: P.O.# 4500205973 Account 323630 Reviewed by: Rady Edreva Division Administrator or Designee 4/5/2021 Date List Attachments: DISTRIBUTION INSTRUCTIONS A. For hearings before BCC or BZA: Initiating person to complete one copy and obtain Division Head approval before submitting to County Manager. Note: If legal document is involved, be sure that any necessary legal review, or request for same, is submitted to County Attorney before submitting to County Manager. The Manager's office will distribute copies: ❑ County Manager agenda file: to ❑ Requesting Division Clerk's Office ❑ Original B. Other hearings: Initiating Division head to approve and submit original to Clerk's Office, retaining a copy for file. FOR CLERK'S OFFICE USE ON Date Received: Date of Public hearing: Date Advertised: _�� 16 11 B2 Martha S. Vergara From: EdrevaRadoslava <Radoslava.Edreva@colliercountyfl.gov> Sent: Monday, April 5, 2021 9:58 AM To: Minutes and Records Cc: KovenskyKenneth Subject: Legal Advertising request for CCWWA meeting on 4/19/21 Attachments: Request for Legal Advertising of Public Hearings for Final Order 2021-01.docx EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Good morning, We would like to request legal advertising for the Water and Wastewater Authority meeting scheduled for 4/19/21. We need to have the advertising post 10 days prior to the meeting. Please, review the attached request and confirm the advertising with Naples Daily News. Thank you Rady Edreva Finance and Operations Manager c er County Operations & Regulatory Management Division We are committed to your success! Radoslava.Edreva@colliercountyfl.gov 2800 N. Horseshoe Drive, Naples, FL 34104 Office (239) 252-8745 Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing. 16 1I8Z Acct #323630 April 5, 2021 Attn: Legals Naples News Media 1100 Immokalee Road Naples, FL 34110 Re: Notice of Public Meeting for Collier County Water and Wastewater Authority Dear Legals: Please advertise the above referenced notice on Thursday, April 8, 2021 and send duplicate Affidavits of Publication, to this office. Thank you. Sincerely, Martha V ergara, Deputy Clerk P.O.#4500205973 16 1182 NOTICE OF PUBLIC MEETING AND FINAL ORDER NO.2021-01 COLLIER COUNTY WATER AND WASTEWATER AUTHORITY 2800 NORTH HORSESHOE DRIVE NAPLES, FL 34104 CONFERENCE ROOM 609/610 MONDAY, APRIL 19, 2021 2:00 P.M. A FINAL ORDER OF THE COLLIER COUNTY WATER AND WASTEWATER AUTHORITY, PURSUANT TO SECTION 1-6, COLLIER COUNTY ORDINANCE NO. 96-6, AS AMENDED, PROVIDING FOR THE ADOPTION OF THE 2021 PRICE INDEX FACTOR SET ANNUALLY BY THE FLORIDA PUBLIC SERVICE COMMISSION, FOR UTILIZATION IN PRICE INDEX RATE APPLICATIONS FOR NONEXEMPT WATER AND/OR WASTEWATER UTILITIES PROVIDING SERVICE IN UNINCORPORATED COLLIER COUNTY AND THE CITY OF MARCO ISLAND, FLORIDA. COLLIER COUNTY WATER AND WASTEWATER AUTHORITY PATRICIA SHERRY, CHAIRMAN 16 !1OZ Martha S. Vergara From: Martha S. Vergara Sent: Monday, April 5, 2021 11:11 AM To: Naples Daily News Legals Subject: Annual Public Meeting Notice - CCWWA (4/19/2021) Attachments: Annual Public Meeting CCWWA (4-19-2021).doc; Annual Public Meeting CCWWA (4-19-2021).docx Hello, Please advertise the following attached on Thursday, April 8, 2021. Please forward an ok when received, if you have any questions feel free to call. Thanks, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.veraaraCcbCollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com 16 1162 Martha S. Vergara From: Gannett Legals Public Notices 4 <ganlegpubnotices4@gannett.com> Sent: Monday, April 5, 2021 11:12 AM To: Martha S. Vergara Subject: DO NOT REPLY External Message: Please use caution when opening attachments, clicking links, or replying to this message. This is an auto generated email, please do not reply. The legal department has received your email and will be processing your notice as soon as possible. We will provide a proof as well as publication dates, cost and payment requirements prior to the notice running. All Legal/Public Notices will be processed for the desired publication if received by deadline. Office Hours: Monday — Friday 8:00 am -5:00 pm CST/EST Thank you for your business. Gannett Legal/Public Notice Department 16 11 B2 Martha S. Vergara From: Gannett Legals Public Notices 4 <ganlegpubnotices4@gannett.com> Sent: Monday, April 5, 2021 12:16 PM To: Martha S. Vergara Subject: RE: 4676343 - Annual Public Meeting Notice - CCWWA (4/19/2021) Attachments: OrderConf.pdf External Message: Please use caution when opening attachments, clicking links, or replying to this message. Hi Martha, Please find attached your order confirmation and proof of the ad. Your ad is set to run in: Naples Daily News on April 8 $126.00 The total cost is $126.00, which includes an affidavit which will be mailed to you after the ad publishes. Please reply by April 7 at 10 AM with changes of the ad. You will receive an affidavit 7-10 business days after the last day of printing. Thanks, Kia Thor Public Notice Representative 4 E O° OCAU Office: 844-254-5287 From: Martha S. Vergara <Martha.Vergara@collierclerk.com> Sent: Monday, April 5, 2021 10:11 AM To: NDN-Legals <legals@naplesnews.com> Subject: 4676343 - Annual Public Meeting Notice - CCWWA (4/19/2021) Hello, Please advertise the following attached on Thursday, April 8, 2021. Please forward an ok when received, if you have any questions feel free to call. Thanks, 1 Martha Vergara 16 11 B 2 BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.vergara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com Please visit us on the web at httE)://protect-us.mimecast.com/s/As7lCV02XPh2llANvtvvbMu?domain=collierclerk.com This electronic communication is confidential and may contain privileged information intended solely for the named addressee(s). It may not be used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient, you must not copy, distribute or take any action induced by or in reliance on information contained in this message. Unless expressly stated, opinions in this message are those of the individual sender and not of the Office of the Clerk of the Circuit Court of Collier County. If you have received this communication in error, please notify the Clerk's Office by emailing helpdesk0collierclerk.com quoting the sender and delete the message and any attached documents. The Collier County Clerk's Office accepts no liability or responsibility for any onward transmission or use of emails and attachments having left the CollierClerk.com domain. Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing. 16 11B2 PART OF THE USA TODAY NETWORK BCC COMPREHENSIVE PL 3299 TAMIAMI TRL E 700 NAPLES FL 34112- Account AD# Net Amount Tax Amount Total Amount Payment Method Payment Amount Amount Due 1303804 0004676343 $126.00 $0.00 $126.00 Invoice $0.00 $126.00 Sales Rep: kthor Order Taker: kthor Order Created 04/05/2021 Product # Ins Column Agate Lines Start Date End Date NDN-Naples Daily News 1 1.00 36 NDN-napies news.com 1 1.00 36 ALL TRANSACTIONS CONSIDERED PAID IN FULL UPON CLEARANCE OF FINANCIAL INSTITUTION Text of Ad: 04/05/2021 NOTICE OF PUBLIC MEETING AND FINAL ORDER NO. 2021-01 COLLIER COUNTY WATER AND WASTEWATER AUTHORITY 2800 NORTH HORSESHOE DRIVE NAPLES, FL 34104 CONFERENCE ROOM 609/610 MONDAY, APRIL 19, 2021 2:00 P.M. A FINAL ORDER OF THE COLLI- ER COUNTY WATER AND WASTEWATER AUTHORITY, PURSUANT TO SECTION 1-6, COLLIER COUNTY ORDINANCE NO. 96-6, AS AMENDED, PRO- VIDING FOR THE ADOPTION OF THE 2021 PRICE INDEX FACTOR SET ANNUALLY BY THE FLORIDA PUBLIC SERVICE COMMISSION, FOR UTILIZA- TION IN PRICE INDEX RATE AP- PLICATIONS FOR NONEXEMPT WATER AND/OR WASTEWA- TER UTILITIES PROVIDING SERVICE IN UNINCORPORATED COLLIER COUNTY AND THE CITY OF MARCO ISLAND, FLORIDA. COLLIER COUNTY WATER AND WASTEWATER AUTHORITY PATRICIA SHERRY, CHAIRMAN April 8, 2021 #4676343 04/08/2021 04/08/2021 04/08/2021 04/08/2021 tb1192 Martha S. Vergara From: Sent: To: Subject: Attachments: Hello Radoslava & Ken, Martha S. Vergara Monday, April 5, 2021 12:47 PM 'EdrevaRadoslava'; KovenskyKenneth Ad Proof for the CCWWA 4/19/2021 Meeting Notice OrderConf.pdf Attached is the ad proof for the referenced. Please let me know of any changes needed. I requested the ad to run on Thursday, April 8, 2021 (in case we need the ad to be re- run). Thanks, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.veraara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierCierk.com 161182 ii�Fl}11P��. c�tll_j �PW' PART OF THE USA TODAY NETWORK BCC COMPREHENSIVE PL 3299 TAMIAMI TRL E 700 NAPLES FL 34112- Account AD# Net Amount Tax Amount Total Amount Payment Method Payment Amount Amount Due 1303804 0004676343 $126.00 $0.00 $126.00 Invoice $0.00 $126.00 Sales Rep: kthor Order Taker: kthor Order Created 04/05/2021 Product # Ins Column Agate Lines Start Date End Date NDN-Naples Daily News 1 1.00 36 NDN-napies news.com 1 1.00 36 ALL TRANSACTIONS CONSIDERED PAID IN FULL UPON CLEARANCE OF FINANCIAL INSTITUTION Text of Ad: 04/05/2021 NOTICE OF PUBLIC MEETING AND FINAL ORDER NO. 2021-01 COLLIER COUNTY WATER AND WASTEWATER AUTHORITY 2800 NORTH HORSESHOE DRIVE NAPLES, FL 34104 CONFERENCE ROOM 609/610 MONDAY, APRIL 19, 2021 2:00 P.M. A FINAL ORDER OF THE COLLI- ER COUNTY WATER AND WASTEWATER AUTHORITY, PURSUANT TO SECTION 1-6, COLLIER COUNTY ORDINANCE NO. 96-6, AS AMENDED, PRO- VIDING FOR THE ADOPTION OF THE 2021 PRICE INDEX FACTOR SET ANNUALLY BY THE FLORIDA PUBLIC SERVICE COMMISSION, FOR UTILIZA- TION IN PRICE INDEX RATE AP- PLICATIONS FOR NONEXEMPT WATER AND/OR WASTEWA- TER UTILITIES PROVIDING SERVICE IN UNINCORPORATED COLLIER COUNTY AND THE CITY OF MARCO ISLAND, FLORIDA. COLLIER COUNTY WATER AND WASTEWATER AUTHORITY PATRICIA SHERRY, CHAIRMAN April 8, 2021 #4676343 04/08/2021 04/08/2021 04/08/2021 04/08/2021 16 118z Martha S. Vergara From: EdrevaRadoslava <Radoslava.Edreva@colliercountyfl.gov> Sent: Monday, April 5, 2021 3:42 PM To: Martha S. Vergara Cc: KovenskyKenneth Subject: RE: Ad Proof for the CCWWA 4/19/2021 Meeting Notice EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Yes. It is good to go! Thank you, Martha! Rady Edreva Finance and Operations Manager Goftw .Hty Operations & Regulatory Management Division We are committed to your success! Radoslava.Edreva@colliercountvfl.gov 2800 N. Horseshoe Drive, Naples, FL 34104 Office (239) 252-8745 From: Martha S. Vergara <Martha.Vergara@collierclerk.com> Sent: Monday, April 5, 2021 3:41 PM To: EdrevaRadoslava <Radoslava.Edreva@colliercountyfl.gov> Subject: RE: Ad Proof for the CCWWA 4/19/2021 Meeting Notice EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. That is only so that we have wiggle room. We have had ads not run on the correct day. So they extra day gives up the reassurance that is doesn't run on Thursday, they can run it on Friday. So is the ad good to go? Martha From: EdrevaRadoslava <Radoslava.Edreva@colliercountyfl.gov> Sent: Monday, April 5, 2021 3:36 PM 1 t6ilea To: Martha S. Vergara <Martha.Verp-ara@collierclerk.com> Cc: KovenskyKenneth <Kenneth.Kovensk colliercountyf�o_v> Subject: RE: Ad Proof for the CCWWA 4/19/2021 Meeting Notice EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Good afternoon Martha, Thank you for the quick turnaround. The Ad proof looks good. Just a quick question — why would we need to have the ad re -ran? Thank you Rady Edreva Finance and Operations Manager G 0er t U"t, Operations & Regulatory Management Division We are committed to your success! Radoslava.Edreva a@colliercountyfl.g v 2800 N. Horseshoe Drive, Naples, FL 34104 Office (239) 252-8745 From: Martha S. Vergara <Martha.Vergara@collierclerk.com> Sent: Monday, April 5, 2021 12:47 PM To: EdrevaRadoslava <Radoslava.Edreva@colliercountyfl.gov>; KovenskyKenneth <Kenneth.Kovensky@colliercountyfLgov> Subject: Ad Proof for the CCWWA 4/19/2021 Meeting Notice EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Hello Radoslava & Ken, Attached is the ad proof for the referenced. Please let me know of any changes needed. I requested the ad to run on Thursday, April 8, 2021 (in case we need the ad to be re- run). Thanks, 2 Martha Ver9 ara 16 11 B 2 BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.vergara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com Please visit us on the web at www.collierclerk.com This electronic communication is confidential and may contain privileged information intended solely for the named addressee(s). It may not be used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient, you must not copy, distribute or take any action induced by or in reliance on information contained in this message. Unless expressly stated, opinions in this message are those of the individual sender and not of the Office of the Clerk of the Circuit Court of Collier County. If you have received this communication in error, please notify the Clerk's Office by emailing helpdesk(&c.ollierclerk.com quoting the sender and delete the message and any attached documents. The Collier County Clerk's Office accepts no liability or responsibility for any onward transmission or use of emails and attachments having left the CollierClerk.com domain. Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing. Under Florida Law, e mail addresses are public records. If you do not want your e-mail address released in response to a Public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing. 16 1 tHBZ Martha S. Vergara From: Martha S. Vergara Sent: Monday, April 5, 2021 4:11 PM To: 'Gannett Legals Public Notices 4' Subject: RE: 4676343 - Annual Public Meeting Notice - CCWWA (4/19/2021) Hi Kia, This ad has been reviewed and approved by the department. Please proceed with publishing as requested. Thanks, Martha From: Gannett Legals Public Notices 4 <ganlegpubnotices4@gannett.com> Sent: Monday, April 5, 2021 12:16 PM To: Martha S. Vergara <Martha.Vergara@collierclerk.com> Subject: RE: 4676343 - Annual Public Meeting Notice - CCWWA (4/19/2021) External Message: Please use caution when opening attachments, clicking links, or replying to this message. Hi Martha, Please find attached your order confirmation and proof of the ad. Your ad is set to run in: Naples Daily News on April 8 $126.00 The total cost is $126.00, which includes an affidavit which will be mailed to you after the ad publishes. Please reply by April 7 at 10 AM with changes of the ad. You will receive an affidavit 7-10 business days after the last day of printing. Thanks, Kia Thor Public Notice Representative Office: 844-254-5287 From: Martha S. Vergara <Martha.Vergara@collierclerk.com> Sent: Monday, April 5, 2021 10:11 AM 1 !b 11 B2 To: NDN-Legals <le�na,plesnews.corn> Subject: 4676343 - Annual Public Meeting Notice - CCWWA (4/19/2021) Hello, Please advertise the following attached on Thursday, April 8, 2021. Please forward an ok when received, if you have any questions feel free to call. Thanks, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.vergara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com Please visit us on the web at httr)://protect-us.mimecast.com/s/As7lCV02XPh2llANvtvvbMu?domain=collierclerk.com This electronic communication is confidential and may contain privileged information intended solely for the named addressee(s). It may not be used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient, you must not copy, distribute or take any action induced by or in reliance on information contained in this message. Unless expressly stated, opinions in this message are those of the individual sender and not of the Office of the Clerk of the Circuit Court of Collier County. If you have received this communication in error, please notify the Clerk's Office by emailing helpdeskCcbcollierclerk.com quoting the sender and delete the message and any attached documents. The Collier County Clerk's Office accepts no liability or responsibility for any onward transmission or use of emails and attachments having left the Coll ierClerk.com domain. Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing.