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Agenda 07/15/2011 AGENDA Port of the Islands Community Improvement District Friday Orchid Cove Clubhouse July 15, 2011 25005 Peacock Lane 10:00 a.m. Naples, Florida 1. Roll Call 2. Approval of the Minutes of the June 17, 2011 Meeting 3. Audience Comments 4. Old Business A. Review of Landscape Maintenance Performance B. Update on 2011 Backflow Preventer Installations 5. New Business 6. District Manager's Report A. Update on Warranty Repairs for Sign B. Questions and Comments on Proposed Fiscal Year 2012 Budget 7. Field Manager's Report A. Update on High Water Usage B. Update on Exposed Pipe Issue Along the Canal C. Discussion of Potential Insurance Claim for Loss of Pumps D. Update on Mosquito Spraying E. Update on Asset Management Issues 8. Attorney's Report A. Update on North Hotel Bankruptcy Proceedings B. Update on Drainage Swale Agreement on Lot 45 C. Update on Stella Maris Utility Ownership PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT Meeting Agenda Friday,July 15,2011 PAGE 2 9. Engineer's Report A. Update on New Water Treatment Plant 10. Supervisors' Requests 11. Audience Comments 12. Approval of June 30, 2011 Financial Statements and Check Register 13. Adjournment Naples Daily News Naples, FL 34110 Affidavit of Publication Naples Daily News + PORT OF THE ISLANDS 210 N UNIVERSITY DR #702 CORAL SPRINGS FL 33071 REFERENCE: 010948 JANICE SWADE 59648570 REVISED NOTICE OF ME State of Florida Counties of Collier and Lee Before the undersigned authority, personally appeared Kim Pokarney, who on oath says that she serves as the Accounting Manager, of the N: x "w ,tm c' REVISEDNOTICEOFMEETINGS ) W:Aiii ...T ,.x 1 PORT OF THE ISLANDS- '° � •r Daily News, a daily newspaper published at_ COMMUNrfYIMPROVEMENiDISTil N in Collier County, Florida: distributed In 'The Board of Supervisors of the Port of the Islands Community Improvement Dis- and Lee counties of Florida; that the atta tri¢will hold their remaining meetings for Fiscal Yea thirdLat.the Orchia Cove Clubhouse;25005 Peacock lane;.Naples, Florida on the third,Friday oi�each month copy of advertising was published in said at10:00a.m.asfollows: : newspaper on dates listed. .. Apia 15,2011 May 20,2011 Affiant further says that the said Naple .- duly lyne17;2on2o,1 u; News is a newspaper published at Naples, i. s Pember16,,2011' Collier County, Florida, and that the said There may be occasions when one or more Supervisors will be participating by newspaper has heretofore been continuouslytelepn°ne. Any person requiring special accommodations at any of these meetings because • dayand has been entered as second class m of a disability or phreanl impairment should contact the District Office at(954)753 Each at least two(2)Calendar days prior to the meeting. Each person who decidestd.appeat any adioA.taken at these meetings a'advieed ti matter a t the post office i n Naples, i n s a that they wiq need.ai record of tfie proceedings and that accordingly,the person Collier County, Florida, or aperiod of 1 may need oy ensure that a onwbitn record of the proceedings is made including the testimony and evidence upon which such appeal n to be based next precedingthe firstpublication of thi. `,�4}.10 ire: k ''" Calvin Teague sibs +3 � x �� "C; District Manager ,..a w " attached copy of advertisement, and affian ra fvo1 ' further says that he has neither paid nor A°"11 '011 promised any person, firm or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. PUBLISHED ON: 04/01 AD SPACE: 46 LINE FILED ON: 04/01/11 Signature of Affiant4$12./ L ""7 Sworn to and Subscribed before me this S}h day of I ril 201\ Personally known by me \oa,tcye ir RONVIa0 ties''''''''-'- �a'°e'% KAROL E KANGAS :+ "' Notary Public-State of Florida a 1 . . 4, My Comm.Expires Jul 29,2013 I 0 %;FOFF, "' Commission#DO 912237 k -✓ Is, m — o -., — t '"ppily .- Estimate ►��2 60..!:,.;.::::-�� � .J "mow , y DATE ESTIMATE# S�� , S114+ ?;;, i 07/14/2011 1086 r Lawn Service, Inc. + o t'• A. EXP. DATE ( OrdatilI, P.O. Box 367495 Bonita Springs, FL 34136-7495 ADDRESS SHIP TO Port of the Islands CID Port of the Islands CID Accounts Payable Specialist Bert K.Underwood Severn Trent Services Port Of The Islands Lead Operator 210 N.University Drive,Ste 702 Severn Trent Services Coral Springs,FL 33071 12600 Union Road Naples,FL 34114 Activity Quantity Rate Amount •Remove tree struck by powerline 1 250.00 250.00 All Estimates must be signed and returned prior to start of TOTAL, $250.00 project. Accepted By: Accepted Date: (239)354-1080 inthit):sotolawn.com PORT OF THE ISLANDS Community Improvement District Annual Operating Budget Fiscal Year 2012 Version 3-Modified Tentative Budget (Printed on 7/5/11 5:00 pm) Prepared by: SEVERN TRENT SERVICES PORT OF THE ISLANDS Community Improvement District Table of Contents Page# OPERATING BUDGET General Fund Summary of Revenues,Expenditures and Changes in Fund Balances 1-2 Budget Narrative 3-5 Exhibit A-Allocation of Fund Balances 6 Water and Sewer Fund Summary of Revenues,Expenditures and Changes in Fund Balances 7-8 Budget Narrative 9-12 Amortization Schedule 13 Exhibit B-Allocation of Fund Balances t4 SUPPORTING BUDGET SCHEDULES 2011-2012 Non-Ad Valorem Assessment Summary 15 • Port of the Islands Community Improvement District Operating Budget Fiscal Year 2012 PORT OF THE ISLANDS Community Improvement District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2012 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU JUL- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2009 FY 2010 FY 2011 JUN-2011 SEP-2011 FY 2011 FY 2012 REVENUES Interest-Investments $ 11,804 $ 9,977 $ 1,045 $ 4,500 $ 261 $ 4,761 $ 2,090 Net!nor(Decr)In FMV-Invest (5,786) 6,271 - 2,858 2,858 Interest-Tax Collector 236 1,429 - 115 - 115 - Special Assmnts-Tax Collector 439,607 404,299 435,400 401,090 34,310 435,400 435,400 Special Assmnts-Refund - (13,304) - - - - Special Assmnts-Delinquent - 3,795 - - - - Special Assmnts-Discounts (11,417) (12,027) (17,416) (11,180) - (11,180) (17,416) Other Miscellaneous Revenues 2,733 3,277 - 2,383 2,383 TOTAL REVENUES 437,177 403,717 419,029 399,766 34,571 434,337 420,074 EXPENDITURES Administrative P/R-Board of Supervisors 6,300 6,400 7,000 4,500 1,500 6,000 7,000 FICA Taxes 482 490 536 344 115 459 536 ProfServ-Engineering 30,435 16,550 26,000 15,158 6,501 21,659 26,000 ProfServ-Legal Services 17,165 28,890 12,500 23,075 3,126 26,201 12,500 ProfServ-Mgmt Consulting Sery 26,084 26,084 26,867 20,150 6,717 26,867 27,539 ProfServ-Property Appraiser - - 6,531 - 6,531 6,531 6,531 Prof Serv-Special Assessment 8,500 8,500 8,755 8,755 - 8,755 8,974 Auditing Services 4,432 4,432 4,000 3,750 - 3,750 3,750 Communication-Telephone 55 69 120 17 30 47 100 Postage and Freight 1,034 1,280 2,000 874 501 1,375 1,500 Rental-Meeting Room - 600 600 250 75 325 300 Insurance-General Liability 10,667 7,979 8,440 7,830 7,830 8,270 Printing and Binding 2,055 1,551 2,400 1,007 600 1,607 2,000 Legal Advertising 2,084 2,475 2,200 166 549 715 2,200 Miscellaneous Services 1,369 293 400 335 150 485 400 Misc-Assessmnt Collection Cost 1,000 1,944 8,708 7,798 910 8,708 8,708 Office Supplies 334 774 650 353 162 515 650 Annual District Filing Fee 175 175 175 175 - 175 175 Total Administrative 112,171 108,486 117,882 94,537 27,467 122,004 117,132 Field Contracts-Mgmt Services 99,641 99,703 102,619 75,959 25,331 101,290 103,822 Contracts-Landscape 94,082 95,953 94,234 72,670 23,559 96,229 79,440 Electricity-Streetlighting 11,979 12,267 12,276 9,418 3,069 12,487 13,000 Utility-Irrigation 6,329 9,248 7,200 5,475 1,800 7,275 7,200 R&M-Renewal and Replacement 26,342 19,567 15,000 16,657 3,750 20,407 20,000 R&M-Roads&Alleyways - - 6,000 - 1,500 1,500 6,000 Capital Outlay - 4,508 63,818 - - - 73,481 Capital Reserve 23,941 - - Total Field 262,314 241,246 301,147 180,179 59,009 239,188 302,942 TOTAL EXPENDITURES 374,485 349,732 419,029 274,716 86,475 361,191 420,074 Annual Operating Budget Fiscal Year 2012 1 PORT OF THE ISLANDS Community Improvement District General Fund Summary of Revenues, Expenditures and Changes in Fund Balances Fiscal Year 2012 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU JUL- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2009 FY 2010 FY 2011 JUN-2011 SEP-2011 FY 2011 FY 2012 Excess(deficiency)of revenues Over(under)expenditures 62,692 53,985 - 125,050 (51,905) 73,145 (0) OTHER FINANCING SOURCES(USES) Contribution to(Use of)Fund Balance - - - - - - (0) TOTAL OTHER SOURCES(USES) - - - - - (0) Net change in fund balance 62,692 53,985 - 125,050 (51,905) 73,145 (0) FUND BALANCE,BEGINNING 983,996 1,046,688 1,100,673 1,100,673 - 1,100,673 1,173,818 FUND BALANCE,ENDING $ 1,046,688 $ 1,100,673 $ 1,100,673 $ 1,225,723 $ (51,905) $ 1,173,818 $ 1,173,818 Annual Operating Budget Fiscal Year 2012 2 PORT OF THE ISLANDS Community Improvement District General Fund Budget Narrative Fiscal Year 2012 REVENUES Interest-Investments The District earns interest on the monthly average collected balance for their operating accounts. Special Assessments-Tax Collector The District will levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the Fiscal Year. Special Assessments-Discounts Per Section 197.162, Florida Statues,discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4%of the anticipated Non-Ad Valorem assessments. EXPENDITURES Administrative P/R-Board of Supervisors Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated$200 per meeting at which they are in attendance. The amount for the Fiscal Year is based on 5 Board members paid for attending 14 meetings. The fees will be split evenly with the Water&Sewer Fund. FICA Taxes Payroll taxes for supervisor salaries are calculated as 7.65%of payroll. Professional Services-Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for monthly board meetings when requested, review of invoices, and other specifically requested assignments. The budgeted amount for the fiscal year is based on prior year spending. The fees for shared general maters only will be split evenly with the Water&Sewer Fund. Professional Services-Legal Services The District's Attorney provides general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research as directed by the Board of Supervisors and the District Manager. The fees will be split evenly with the Water & Sewer Fund based on the percent budgeted for each fund. Professional Services-Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Environmental Services, Inc. Professional Services-Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The FY2012 budget for collection costs was based on 1.5% of the anticipated assessment collections. Annual Operating and Water/Sewer Budget Fiscal Year 2012 3 PORT OF THE ISLANDS Community Improvement District General Fund Budget Narrative Fiscal Year 2012 EXPENDITURES Administrative (continued) Professional Services-Special Assessment The District has contracted with Severn Trent Management Services, Inc. to levy annual assessments, update the District's tax roll, prepare estoppel letters and handle any customer service questions regarding assessments. Auditing Services The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The fees will be split with the Water&Sewer Fund based on the percent budgeted for each fund. Communication-Telephone Telephone and fax transmission expenditures. The budgeted amount for the fiscal year is based on prior year spending. The fees will be split with the Water&Sewer Fund based on the percent budgeted for each fund. Postage and Freight This represents costs associated with actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence. The budgeted amount for the fiscal year is based on prior year spending. The fees will be split with the Water&Sewer Fund based on the percent budgeted for each fund. Rentals—Meeting Room The District is charged $50 per occurrence for the use of the meeting room at which the District's meetings are held. This fee will be split evenly with the Water&Sewer Fund. Insurance—General Liability The District currently has its Insurance Policy with the Florida Municipal Insurance Trust. The FY 2012 budget includes an estimated 10%increase of the actual FY 2011 premium. FY2012: General Liability $5,815 Property $10,725 Total $16,540 This expense is split evenly with the Water&Sewer Fund($16,540/2=$8,270). Printing and Binding This represents costs associated with copies used in the preparation of agenda packages, required mailings, and other special projects. The budgeted amount for the fiscal year is based on prior year spending. The fees will be split with the Water&Sewer Fund based on the percent budgeted for each fund. Legal Advertising The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation.The board will advertise for their meetings annually. The fees will be split with the Water&Sewer Fund based on the percent budgeted for each fund. Miscellaneous Services This includes monthly bank charges and any other miscellaneous expenses that may be incurred during the year. Annual Operating and Water/Sewer Budget 4 Fiscal Year 2012 PORT OF THE ISLANDS Community Improvement District General Fund Budget Narrative Fiscal Year 2012 EXPENDITURES Administrative(continued) Miscellaneous-Assessment Collection Costs The District reimburses the Collier County Tax Collector for her or his necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2% on the amount of special assessments collected and remitted, whichever is greater. The FY2012 budget for collection costs was based on a maximum of 2%of the anticipated assessment collections. Office Supplies Supplies used in the preparation and binding of agenda packages, required mailings,and other special projects. Annual District Filing Fee The District is required to pay an annual fee of$175 to the Department of Community Affairs. Field Contracts-Mgmt Services The District has contracted with Severn Trent Environmental Services to provide operating, maintenance and field management services. This contract includes a predetermined amount of R&M costs. Costs above the specified amount are recorded as'R&M-Renewal and Replacement'. Any unused R&M costs are returned to the district. Contracts-Landscape Soto's Lawn currently provides monthly landscape services to the district for a monthly fee of$6,620 ($79,440/year). The remainder of the budgeted expenditures is to cover any incidental landscape expenditures that the district may incur. Electricity-Streetlighting The District currently has 3 electric accounts with Lee County Cooperative for streetlights located on District Roads. Expenses are based on prior year's electric bills. Account No. Service Address 0051120000 0 Eveningstar Cay 4941120000 Newport Drive 5741120000 262 Stella Maris Utility-Irrigation The District is currently being billed by the Water/Sewer Fund of Port of the Islands CID for irrigation water for the common areas that the District is required to maintain. R&M-Renewal and Replacement Various repair and maintenance costs incurred as needed including but not limited to the entrance, monuments and lighting. R&M-Roads& Alleyways Expenses incurred while maintaining District roadways. Capital Outlay Monies spent on capital improvement projects as identified by the board. Annual Operating and Water/Sewer Budget Fiscal Year 2012 5 PORT OF THE ISLANDS Community Improvement District General Fund Exhibit"A" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance-Fiscal Year 2012 $ 1,173,818 Net Change in Fund Balance-Fiscal Year 2012 (0) Reserves-Fiscal Year 2012 Additions - Total Funds Available(Estimated)-9/30/2012 1,173,818 ALLOCATION OF AVAILABLE FUNDS Operating Reserve-First Quarter Operating Capital 105,019 11l Subtotal 105,019 Total Allocation of Available Funds 105,019 Total Unassigned(undesignated)Cash $ 1,068,799 Notes (1)Represents approximately 3 months of operating expenditures Annual Operating Budget Fiscal Year 2012 6 PORT OF THE ISLANDS Community Improvement District Water And Sewer Fund Summary of Revenues, Expenses and Changes in Net Assets Fiscal Year 2012 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU JUL- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2009 FY 2010 FY 2011 JUN-2011 SEP-2011 FY 2011 FY 2012 OPERATING REVENUES Interest-Investments $ 13,026 $ 3,980 $ 3,224 $ 4,813 $ 1,632 $ 6,445 $ 5,448 Water Revenue 40,061 41,656 40,000 34,612 11,537 46,149 40,000 Sewer Revenue 60,269 59,903 60,000 48,840 16,280 65,120 60,000 Irrigation Fees 64,283 102,220 100,000 76,451 25,484 101,935 100,000 Meter Fees 250 - - - - - - Net!nor(Decr)In FMV-Invest (10,775) 11,677 - 5,323 5,323 - Interest-Tax Collector 3,271 - - - - - Special Assmnts-Tax Collector 1,148,055 1,055,823 1,135,025 1,045,587 89,438 1,135,025 1,135,025 Special Assmnts-Refund - (34,209) - - - - - Special Assmnts-Delinquent - 9,912 - - - - - Special Assmnts-Discounts (29,815) (31,407) (45,401) (29,146) - (29,146) (45,401) Other Miscellaneous Revenues 17,448 11,552 - 16,326 - 16,326 - TOTAL OPERATING REVENUES 1,302,802 1,234,378 1,292,848 1,202,806 144,371 1,347,177 1,295,072 OPERATING EXPENSES Personnel and Administration P/R-Board of Supervisors 6,300 6,400 7,000 4,500 1,500 6,000 7,000 FICA Taxes 482 490 536 344 115 459 536 ProfServ-Engineering 72,413 25,531 26,000 31,199 6,501 37,700 26,000 ProfServ-Legal Services 17,276 29,076 12,500 23,075 3,126 26,201 12,500 ProfServ-Mgmt Consulting Sery 26,192 26,192 26,978 20,234 6,744 26,978 27,652 ProfServ-Property Appraiser - - 17,025 - 17,025 17,025 17,025 ProfServ-Special Assessment 7,250 7,250 7,468 7,468 - 7,468 7,655 ProfServ-Utility Billing 15,610 15,135 15,435 11,149 3,858 15,007 15,821 Auditing Services 3,568 3,568 4,000 3,750 - 3,750 3,750 Communication-Telephone 31 58 120 17 30 47 100 Postage and Freight 380 634 1,000 434 249 683 1,000 Rental-Meeting Room - 600 600 250 75 325 300 Insurance-General Liability 10,667 7,979 8,440 7,830 - 7,830 8,270 Printing and Binding 1,012 969 1,500 629 375 1,004 1,500 Legal Advertising 1,522 1,841 1,637 123 408 531 1,600 Miscellaneous Services 1,545 810 400 994 331 1,325 1,100 Misc-Bad Debt 2,008 - - - - - - Misc-Assessmnt Collection Cost 39,704 37,904 22,701 20,329 2,372 22,701 22,701 Office Supplies 334 885 750 408 189 597 750 Depreciation Expense 214,576 253,166 - - - - - Total Personnel and Administration 420,870 418,488 154,090 132,733 42,898 175,631 155,259 Water-Sewer Comb Services Unemployment Compensation 239 271 - - - - Contracts-Mgmt Services 300,520 300,698 309,505 228,008 75,992 304,000 311,600 Contracts-Other Services - - - 1,750 - 1,750 2,000 Communication-Teleph-Field 3,730 3,918 3,768 3,033 942 3,975 3,768 Utility -General 82,469 76,559 83,500 59,927 20,874 80,801 80,000 - R&M-Renewal and Replacement 173,720 - - - - - Annual Operating Budget Fiscal Year 2012 7 PORT OF THE ISLANDS Community Improvement District Water And Sewer Fund Summary of Revenues, Expenses and Changes in Net Assets Fiscal Year 2012 Proposed Budget ADOPTED ACTUAL PROJECTED TOTAL ANNUAL ACTUAL ACTUAL BUDGET THRU JUL- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2009 FY 2010 FY 2011 JUN-2011 SEP-2011 FY 2011 FY 2012 R&M-Irrigation - 7,134 10,000 13,353 2,499 15,852 10,000 R&M-Water Plant - 27,693 10,000 9,832 2,499 12,331 10,000 R&M-Waste Water Plant - 39,203 25,000 33,647 6,249 39,896 25,000 Misc-Bad Debt - 15,359 - - - - - Misc-Licenses&Permits - - 5,000 4,375 - 4,375 4,500 Cap Outlay-Irrigation - - - - 11,670 11,670 10,000 Cap Outlay-Water Plant - - 3,102,670 598,811 1,021,685 1,620,496 3,697,180 Cap Outlay-Wast Water Plant - - 30,796 314,505 64,516 379,021 30,796 Capital Reserve - - 25,000 - - - 25,000 Total Water-Sewer Comb Services 560,678 470,835 _ 3,605,239 1,267,241 1,206,926 2,474,167 4,209,844 Debt Service Principal Debt Retirement - - 417,852 - - - 480,440 Interest Expense - - 288,592 - 102,424 102,424 174,920 Cost of Issuance - - - 42,700 - 42,700 - Total Debt Service - - 706,444 42,700 102,424 145,124 655,360 TOTAL OPERATING EXPENSES 981,548 889,323 4,465,773 1,442,674 1,352,248 2,794,922 5,020,462 Operating income(loss) 321,254 345,055 (3,172,925) (239,868) (1,207,877) (1,447,745) (3,725,390) OTHER FINANCING SOURCES(USES) Interfund Transfer-In 484,257 - - - - - - Special Item(Gain) - 106,000 - - - - - TOTAL OTHER SOURCES(USES) 484,257 106,000 - - - - - Change in net assets 805,511 451,055 (3,172,925) (239,868) (1,207,877) (1,447,745) (3,725,390) TOTAL NET ASSETS,BEGINNING 6,284,986 7,090,497 7,541,552 7,541,552 - 7,541,552 6,093,807 TOTAL NET ASSETS,ENDING $7,090,497 $7,541,552 $4,368,627 $ 7,301,684 $(1,207,877) $6,093,807 $ 2,368,417 Annual Operating Budget Fiscal Year 2012 8 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2012 REVENUES Interest-Investments The District earns interest income on their operational accounts. Water Revenue Based on prior year's budget and water consumption. Sewer Revenue Based on prior year's budget and waste water consumption. Irrigation Fees Based on prior year's budget and irrigation water consumption. Special Assessments-Tax Collector The District will levy a Non-Ad Valorem assessment on all the assessable property within the District in order to pay for the debt service expenditures during the Fiscal Year. Special Assessments-Discounts Per Section 197.162, Florida Statues, discounts are allowed for early payment of assessments. The budgeted amount for the fiscal year is calculated at 4%of the anticipated Non-Ad Valorem assessments. EXPENDITURES Administrative P/R Board of Supervisor Salaries Chapter 190 of the Florida Statutes allows for a member of the Board of Supervisors to be compensated for a meeting attendance and to receive $200 per meeting plus payroll taxes. The amount for the Fiscal Year is based on 5 Board members paid for attending 14 meetings. The fees will be split evenly with the General Fund. FICA Taxes Payroll taxes for supervisor salaries are calculated as 7.65%of payroll. Professional Services-Engineering The District's engineer provides general engineering services to the District, i.e. attendance and preparation for monthly board meetings when requested, review of invoices, and other specifically requested assignments. The fees for shared general maters only will be split evenly with the Water&Sewer Fund. Professional Services-Legal Services The District's Attorney provides general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager. The fees will be split with the General Fund based on the percent budgeted for each fund. Professional Services-Management Consulting Services The District receives Management, Accounting and Administrative services as part of a Management Agreement with Severn Trent Management Services, Inc. Annual Operating and Water/Sewer Budget Fiscal Year 2012 9 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2012 EXPENDITURES Administrative (continued) Professional Services-Property Appraiser The Property Appraiser provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Property Appraiser for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The FY2012 budget for collection costs was based on 1.5% of the anticipated assessment collections. Professional Services-Special Assessment The District has contracted with Severn Trent Management Services, Inc. to levy annual assessments, update the District's tax roll,prepare estoppel letters and handle any customer service questions regarding assessments. Professional Services-Utility Billing The District sends invoices to customers for use of the utility system. This billing service, provided by Severn Trent Services, Inc., includes calculating, printing and mailing of utility bills, posting and depositing cash receipts, customer service and other related services. Auditing Services The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The fees will be split with the General Fund based on the percent budgeted for each fund. Communication-Telephone Telephone and fax machine expenses. The budgeted amount for the fiscal year is based on prior year spending. The fees will be split with the General Fund based on the percent budgeted for each fund. Postage and Freight This represents actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence. The budgeted amount for the fiscal year is based on prior year spending. The fees will be split with the General Fund based on the percent budgeted for each fund. Rentals—Meeting Room The District is charged$50 per occurrence for the use of the meeting room at which the district's meetings are held. This fee will be split evenly with the General Fund. Insurance—General Liability The District currently has its Insurance Policy with the Florida Municipal Insurance Trust.The FY 2012 budget includes an estimated 10%increase of the actual FY 2011 premium. FY2012: General Liability $5,815 Property $10,725 Total $16,540 This expense is split evenly with the Water&Sewer Fund ($16,540/2=$8,270). Printing and Binding Copies used in the preparation of agenda packages, required mailings,and other special projects. The budgeted amount for the fiscal year is based on prior year spending. The fees will be split with the General Fund based on the percent budgeted for each fund. Annual Operating and Water/Sewer Budget 10 Fiscal Year 2012 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2012 EXPENDITURES Administrative(continued) Legal Advertising The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation. The board has chosen to advertise for their meetings annually. The fees will be split with the General Fund based on the percent budgeted for each fund. Miscellaneous Services This includes bank charges and any miscellaneous expenses that may be incurred during the year. Miscellaneous-Assessment Collection Cost The District reimburses the Tax Collector for her or his necessary administrative costs. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The District also compensates the Tax Collector for the actual cost of collection or 2%on the amount of special assessments collected and remitted, whichever is greater. The FY2011 budget for collection costs was based on a maximum of 2%of the anticipated assessment collections. Office Supplies Supplies used in the preparation and binding of agenda packages, required mailings,and other special projects. The fees will be split with the General Fund based on the percent budgeted for each fund. Field Contracts-Mgmt Services The District has contracted with Severn Trent Environmental Services to provide operating, maintenance and field management services. This contract includes a predetermined amount of R&M costs. Costs above the specified amount are recorded as'R&M-Renewal and Replacement'. Any unused R&M costs are returned to the district. Contracts-Other Services Includes contract services provided by Superior Power plus a contingency. Communication—Teleph—Field Century Link and Sprint provide communication services to the District. The following accounts are included in this line item: Vendor Description Annual Amount Century Link Plant Land Line (239-642-9219) $3,180 Century Link Plant Fax Line (239-642-9392) 504 Sprint Automated svc to notify Bob of power failures 84 Total $3,768 Utility-General The District currently has 10 electric accounts with Lee County Cooperative for irrigation, lift stations, water and waste water plant.The estimated cost is based on prior year's average monthly electric bills. Account No. Service Address Svc.Type 9741120000 25000 E.Tamiami Irrigation 1941120000 0 Port of the Islands Irrigation 3841120000 119 Newport Drive Irrigation 7841120000 Union Road Irrigation 0941120000 245 Stella Maris Drive Lift Station 1841120000 0 Newport Drive Lift Station 7624900000 160 Cays Drive Lift Station Annual Operating and Water/Sewer Budget Fiscal Year 2012 11 PORT OF THE ISLANDS Community Improvement District Water and Sewer Fund Budget Narrative Fiscal Year 2012 EXPENDITURES Field (continued) 6941120000 0 Cays Drive Lift Station 3083520000 0 Newport Drive Lift Station 3941120000 86112700 P Islands Waste Water R&M—Irrigation Repair and maintenance costs associated with the main pumps and other irrigation equipment at the plant. R&M—Water Repair and maintenance costs associated with the water plant. R&M—Waste Water Repair and maintenance costs associated with the waste water plant. Miscellaneous-Licenses & Permits Costs incurred for various licenses and permits pertaining to the water and waste water plants including an annual drinking water license and waste water regulatory fee. Capital Outlay—Irrigation Funds spent on capital improvement projects for irrigation. • 1-8 $10,000 MISC. EQUIPMENT REPLACEMENT Capital Outlay—Water Funds spent on capital improvement projects for the water plant. • W-14A$3,364,180 CONSTRUCTION OF NEW WATER TREATMENT PLANT • W-14B$260,000 INSPECTION OF NEW WATER TREATMENT PLANT • W-15 $50,000 NEW WATER METER REPLACEMENT PROGRAM TO INCLUDE BACKFLOW PREVENTION: o This includes$7,000/yr.for water meter replacement(100 per year for 6 years). • W-20 $15,000 SPARE PARTS o Spare parts and backup equipment likely to be needed for replacement • W-22 $8,000 FIRE HYDRANT REPAIR AND REPLACEMENT o Budget for one fire hydrant per year for the next four years. Capital Outlay—Waste Water Funds spent on capital improvement projects for the waste water plant. • WW-23$30,796 SCADA AND CONTROL PANEL FOR LIFT STATIONS Capital Reserves Funds set aside for future capital improvement projects including MBR membrane module replacement. Debt Service Principal Debt Retirement Principal payment due on Series 2010 bond. Interest Expense Interest payment due on Series 2010 bond. Annual Operating and Water/Sewer Budget 12 Fiscal Year 2012 PORT OF THE ISLANDS Community Improvement District Debt Amortization Series 2010 Bond Date Principal Interest Principal Balance Fiscal 11/01/11 $0.00 $87,459.95 $4,983,473.00 05/01/12 $480,439.71 $87,459.95 $4,503,033.29 $655,359.61 11/01/12 $0.00 $79,028.23 $4,503,033.29 05/01/13 $497,303.14 $79,028.23 $4,005,730.15 $655,359.61 11/01/13 $0.00 $70,300.56 $4,005,730.15 05/01/14 $514,758.49 $70,300.56 $3,490,971.66 $655,359.62 11/01/14 $0.00 $61,266.55 $3,490,971.66 05/01/15 $532,826.51 $61,266.55 $2,958,145.15 $655,359.62 11/01/15 $0.00 $51,915.45 $2,958,145.15 05/01/16 $551,528.72 $51,915.45 $2,406,616.43 $655,359.61 11/01/16 $0.00 $42,236.12 $2,406,616.43 05/01/17 $570,887.38 $42,236.12 $1,835,729.05 $655,359.62 11/01/17 $0.00 $32,217.04 $1,835,729.05 05/01/18 $590,925.52 $32,217.04 $1,244,803.53 $655,359.61 11/01/18 $0.00 $21,846.30 $1,244,803.53 05/01/19 $611,667.01 $21,846.30 $633,136.52 $655,359.61 11/01/19 $0.00 $11,111.55 $633,136.52 05/01/20 $633,136.52 $11,111.55 $0.00 $655,359.61 totals $4,983,473.00 $914,763.52 $5,898,236.52 Annual Operating Budget Fiscal Year 2012 13 PORT OF THE ISLANDS Community Improvement District Water Sewer Fund Exhibit"B" Allocation of Fund Balances AVAILABLE FUNDS Amount Beginning Fund Balance-Fiscal Year 2012 $ 6,093,807 Net Change in Fund Balance-Fiscal Year 2012 (3,725,390) (1)Less:Restricted Assets(Net) (7,432,444) (2)Add:Series 2010 bond funds received 5,500,000 Reserves-Fiscal Year 2012 Additions 25,000 I Total Funds Available(Estimated)-9/30/2012 460,973 ALLOCATION OF AVAILABLE FUNDS Restricted Fund Balance (3)Construction Account 355,624 Assigned Fund Balance (4) Reserves 50,000 Nonspendable Fund Balance Deposits 32,650 Total Allocation of Available Funds 438,274 Total Unassigned Cash $ 22,699 Notes (1)Capital assets (2) Series 2010 bond proceeds received (3) Balance in construction account (4) Reserves set aside for future capital improvement projects including MBR membrane module replacement Annual Operating Budget Fiscal Year 2012 14 Port of the Islands Community Improvement District Supporting Budget Schedules Fiscal Year 2012 PORT OF THE ISLANDS Community Improvement District Port of the Islands Community Improvement District Non-Ad Valorem Assessment Roll FY 2011-2012 Product Maint.ERC Maint/ERC W/S ERC W/S Standby W/S Capital Total per Type Allocation $ 400 Allocation $1,124 Product $413 $711 Hotel Room 1.00 $400 0.60 $248 $427 $1,074 Condo Unit 1.00 $400 0.80 $330 $569 $1,299 Single Family 1.00 $400 1.00 $413 $711 $1,524 Comparison FY 2011 to FY 2012 Product Total Total Increase % Type FY 2012 FY 2011 (Decrease) Change Hotel Room $1,074 $1,074 $0 0% Condo Unit $1,299 $1,299 $0 0% Single Family $1,524 $1,524 $0 0% Annual Operating Budget Fiscal Year 2012 15 Page 1 of 4 Teague, Cal From: Teague, Cal Sent: Thursday, July 14, 2011 4:00 PM To: Chuck Custer; Dale Lambert; Dick Ziko (RCZIKO@EMBARQMAIL.COM); Norine &Joe; Ted Bissel (tbissell@embarqmail.com) Subject: FW: CID Drainage Piping Sediment Here is the response I sent to Chris and still waiting for a reply. Calvin Teague District Manager Severn Trent Services Management Services-Florida M: (239)223-4437 T: (239)245-7118 ext. 301 F: (239)245-7120 E: cteague@severntrentms.com From: Teague, Cal Sent: Tuesday, June 28, 2011 10:44 PM To: 'Christopher Shucart`; 'Ron Benson' Cc: 'Daniel H. Cox'; 'A&C' Subject: RE: CID Drainage Piping Sediment Chris, it appears that valid arguments are presented for both the collapse of the original drainage pipe and the parking lot construction contributing to the sediment. Please provide an estimate of what costs are involved in permitting and dredging the affected area. We can then discuss it further to see what recommendations we can make to the Board of Supervisors for them to determine the extent to which they would contribute to the dredging, if any. The next meeting of the Board is July 15th Calvin Teague District Manager Severn Trent Services Management Services-Florida M: (239)223-4437 T: (239)245-7118 ext. 301 F: (239)245-7120 E: cteague@severntrentms.com ...._._._.... From: Christopher Shucart [mailto:Chris@ portoftheislandsmarina.com] Sent: Thursday, June 23, 2011 8:06 AM To: 'Ron Benson'; Teague, Cal Cc: 'Daniel H. Cox'; 'A &C' Subject: RE: CID Drainage Piping Sediment Good Morning Ron, I hate to be argumentative here but I know without a doubt that the silting in did not come from the construction of the parking lot. 7/14/2011 Page 2 of 4 The sediment came as a direct result of 1)the broken pipe and 2) depositing of sediment over time thru the normal coarse of use of the CID's storm water piping.The previous aerials you sent around were not take at a low/lower tide which is the reason why the area in question was not visible shown. As a result I went back and looked thru our historical aerials and came across one that we had completed on January 15, 2006 at 11:25 am. For your reference please see the enclosed aerial. As you can see the parking lot has not been constructed and you can clearly see the large amount of sediment in the area in questions. Please feel free to contact me with any questions. Best Regards, Christopher From: Ron Benson [mailto:RonBenson@hmeng.com] Sent: Wednesday, June 22, 2011 5:04 PM To: Christopher Shucart; Teague, Cal' Cc: 'Daniel H. Cox'; 'A&C' Subject: RE: CID Drainage Piping Sediment Christopher Here is 2003 aerial. It is a bit grainy, but this is as early as we can get from the County website. I recall that the pipe was replaced in 2003 and it does not look like much sand in this photo. If the sand was from when the pipe leaked, then the sand would have shown up in 2003 and 2004 photos, but the sand doesn't show up in large amounts until 2008 and that is the same time when the parking lot site was totally exposed. Best wishes Ron Ronald E. Benson Jr., Ph.D., P.E. Senior Vice President/Principal Hole Montes, Inc. 950 Encore Way Naples, Florida 34110 (239)254-2000 (Voice) (239)254-2097 (Fax) (239) 777-1611 (Mobile) From: Christopher Shucart [mailto:chris@portoftheislandsmarina.com] Sent: Wednesday, June 22, 2011 4:30 PM To: Ron Benson; 'Teague, Cal' Cc: 'Daniel H. Cox'; 'A &C' Subject: RE: CID Drainage Piping Sediment Ron, The reason for those different levels in the aerials has to do with low tide versus high tide. The aerials were not taken at the same tide levels. Also I don't believe the parking piping even connects to one another therefore the construction would have nothing to do with the sediment. 7/14/2011 Page 3 of 4 From: Ron Benson [mailto:RonBenson@hmeng.com] Sent: Wednesday, June 22, 2011 4:21 PM To: Christopher Shucart; 'Teague, Cal' Cc: 'Daniel H. Cox'; 'A &C' Subject: RE: CID Drainage Piping Sediment Christopher Please take a look at the attached two aerial photos. The photo for 2007 does not show that much sand, but the photo for 2008 shows the construction of the parking lot and the very large pile of sand which is likely the result of runoff during construction of the parking lot. The inlet for the pipe in question is in the vicinity of the parking lot. Have you talked to the contractor who built the parking lot? Best wishes Ron Ronald E. Benson Jr., Ph.D., P.E. Senior Vice President/Principal Hole Montes, Inc. 950 Encore Way Naples, Florida 34110 (239)254-2000 (Voice) (239)254-2097 (Fax) (239) 777-1611 (Mobile) From: Christopher Shucart [mailto:chris@portoftheislandsmarina.com] Sent: Wednesday, June 22, 2011 9:36 AM To: Teague, Cal' Cc: 'Daniel H. Cox'; 'A&C'; Ron Benson Subject: FW: CID Drainage Piping Sediment Good Morning Cal, I have not heard back from you regarding the below email that was previously sent to you a month ago. Can you please provide me an update so I can pass that information along to the Marina association board of directors and owners. Thank you, Christopher ...................................... . . .. From: Christopher Shucart [mailto:chris@portoftheislandsmarina.com] Sent: Thursday, May 26, 2011 10:34 AM To: 'Teague, Cal' Cc: 'Ron Benson'; 'Daniel H. Cox' Subject: CID Drainage Piping Sediment Good Morning Cal, The CID has a culvert pipe (which is further described in the attached recorded easement document)which runs thru the County's property and dumps into the Marina Condo Associations basin property. Several years ago the CID had to replace that pipe because it had collapsed. When that pipe collapsed it sent a 7/14/2011 Page 4 of 4 large amount of sand and sediment into the Marina basin. Also over time thru general routine use of the drainage pipe,additional sediment has been deposited into the Marina basin. The enclosed aerial further depicts the area in question. As you can see from the aerial, a portion of the marina basin is completely out of the water at low tide because of the excess sediment being deposited into the Marina basin. This issue has been brought up by several members of the Marina Association. As president of the Marina Association I am therefore reaching out to you (and to the Board)to see about having the CID remove the sediment that was deposited as a result of the broken drainage pipe and use of the pipe over the years. We have an Association meeting on the 14th of June therefore any information you could provide me would be appreciated. Best Regards, Christopher Shucart JCS Realty Group, LLC 2614 Tamiami Trail North Suite # 615 Naples, Florida 34103 (239) 692-8397: Office (239) 692-8527: Fax (239) 289-3143: Mobile Port of the Islands Marina c/o:The Islands Marina, LLC (239)389-0376: Office (239)389-2674: Fax www.PortoftheIslandsMarina.com 7/14/2011 SFWMD NOTICE GENERAL PERMIT NO. 13640 Rev:9/99 (NON-ASSIGNABLE) DATE ISSUED: July 27,2010 AUTHORIZING: 18" STORM DRAIN THROUGH THE NORTH RIGHT OF WAY OF THE FAKA UNION CANAL LOCATED APPROXIMATELY A 1/4 MILE NORTH OF THE CENTERLINE OF LOCATED IN: THE US 41 BRIDGE. COLLIER COUNTY, SECTION 4 TOWNSHIP 52S RANGE 28E ISSUED TO: POI-CID PORT OF THE ISLAND COMMUNITY IMPROVEMENT DISTRICT 25000 TAMIAMI TRAIL EAST NAPLES FL 34114 Attention: DALE LAMBERT,CHAIRMAN OF POI-CID This permit is issued pursuant to Application No. 10-0317-3 dated March 17,2010 and permittee's agreement to hold and save the South Florida Water Management District and its successors harmless from any and all damages, claims or liabilities which may arise by reason of the construction,maintenance or use of the work or structure involved in the Permit. Said application,including all plans and specifications attached thereto,is by reference made a part hereof.The permittee, by acceptance of this permit, hereby agrees that he/she shall promptly comply with all orders of the District and shall alter, repair or remove his/her use solely at his/her expense in a timely fashion. Permittee shall comply with all laws and rules administered by the District. This permit does not convey to permittee any property rights nor any rights or privileges other than those specified herein, nor relieve the permittee from complying with any law, regulation,or requirement affecting the rights of other bodies or agencies. All structures and works installed by permittee hereunder shall remain the property of the permittee. This permit is issued by the District as a revocable license to use or occupy District works or lands. It does not create any right or entitlement, either legal or equitable, to the continued use of the District works or lands. Since this permit conveys no right to the continued use of the District works or lands, the District is under no obligation to transfer this permit to any subsequent party. By acceptance of this permit, the permittee expressly acknowledges that the permittee bears all risk of loss as a result of revocation of this permit. WORK PROPOSED MUST BE COMPLETED ON OR BEFORE July 31,2011. Otherwise, this permit is void and all rights thereunder are automatically canceled unless permittee applies for,in writing,a request for extension to the construction period and such request is received by the District on or before the expiration date and such request is granted,in writing, by the District. SPECIAL CONDITIONS(SPECIFIC PROJECT CONDITIONS)AND LIMITING CONDITIONS ON ATTACHED SHEETS ARE A PART OF THIS DOCUMENT. FILED ON rt ' ��r`� s _ BY: ( n Thayer, Director BY , (L1 t_ +'/' " Vegetat8pn a d Land Management Department ! DEP6TY CLERK i South Florida Water Management District Return Receipt Requested/Certified No. 7008 0150 0003 1149 4913 C: Philip Jimenez Copy to: HM Hole-Montes BIG CYPRESS BASIN/NAPLES SERVICE CENTER George H. Hermanson, P.E. (239) 597-1505, Extension 7614 950 Encore Way Naples. FL 34110 SEVERN T R E N T 'r�o/l•� o f �/�.jz. s�2Q,woQs SERVICES June 2011 Operations Report Water Treatment Plant Operations and Maintenance The Water Treatment Plant produced and distributed 2.918 MG for the month of June, which is an average of 0.097 MGD. Wastewater Plant Operations and Maintenance The WWTP treated approximately 1.128 MG for the month of June, which is an average of 0.038 MGD Reuse System Operations and Maintenance The reuse system delivered 8.046 MG,which is an average of 0.268 MGD. Permit Compliance: Water Treatment Plant: All permit requirements met Wastewater Treatment Plant All permit requirements met Events Occurring Throughout the Month: Wastewater Plant • Mixer in Anoxic 1 re-installed. • Return sludge pump #2 re-installed. Water Plant • Attending bi-weekly meetings with contractor and engineer. • Calibrated flow Meters. • Installing New Backflows and Meters. Ground Water level • Monitoring Well elevation: 6/1/2011 = 1.53 ft NGVD Severn Trent Services•12600 Union Road Naples,Florida 34114•Tel 239-642-9219 Fax 239-642-9469•www.severntrentservices.com c a) o E n m a) rn o L >. a `L /) l t VJ i i 1 i i f 7//*1/ „:'..,-..f.;-!,:,:.-,:i'-'1:',,'''..',:::',-:::',f'i:',.-....,:,,,..;,--",'-i::::',....i:-,.,j,„'-..1 ,'::''. "--D(‘,. t L U) ':.:1*.:,,.,,,,'-_,',,,c:,.','.. ( ice+ ca 7:- G c N t ID .. LL O O a 0.,',--., '....,:-. .- . ( t O 0 I Z o U O O N- I> JI a. a) u) i 0 0 o 0 0 . O O o O O O O O to O O if) O ct) N N 1," Estimate DATE ESTIMATE# evit Ithe soto, s 1 07/14/2011 1087 Lawn Service, Inc. g EXP. DATE irti rir#10016 P.O. Box 367495 Bonita Springs, FL 34136-7495 ADDRESS SHIP TO Port of the Islands CID Port of the Islands CID Accounts Payable Specialist Bert K.Underwood Severn Trent Services Port Of The Islands Lead Operator 210 N.University Drive, Ste 702 Severn Trent Services Coral Springs,FL 33071 12600 Union Road Naples,FL 34114 Activity Quantity Rate Amount •Newport Drive Provide estimate for removal of dead oak struck by powerline Proceded with coconut tree trimming on Newport Drive Lights on Newport are still out,need to recheck photocell Spotted Chinch bug damage on Newport Drive and was treated this month. Exotic vegetation was removed per estimate that was provided •Old 41 Mediun Oleanders were installed last month and all are doing well Will turn off all irrigation on all CID properties due to sufficient rain, will monitor rainfall,will turn backon when rain decreases and need for watering increases •Cays Drive Also spotted Chinch bug activity and was treated also. •PumpStation Gravel for pump station will be installed next week as per the estimate that was provided. Inspections for Month of July TOTAL Accepted By: Accepted Date: (239)354-1080 infoiesotolawn.com L 466 N N N O * 11- • 0 D ......0 1:1:._) (n N W iiiLT_ O v •cr ► • CD ♦ Y /ii I— \ / D -' o Ii rX CO 0 T U- . eee o0 • 00U)1 . 01 0) O m s mm ?i;ct OM10 mrnm m mm Me memoir- m o mmN m 0mm O)o CO NM O). 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WATER TREATMENT PLANT ENGINEERS•PLANNERS•SURVEYORS PORT OF THE ISLANDS, FLORIDA PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT MONTHLY PROGRESS REPORT July 15, 2011 A. Project Schedule — Overview • Construction Schedule: Schedule prepared using critical path method and Oracle (Primavera) software. Baseline schedule has been approved. Updated schedule being submitted each month. • Primary Activities Last Month — Cardinal: Contractor currently working on materials procurement, permitting, and site work. Wastewater holding tank, chlorine contact tank and RO building foundations. Fire Alarm permit has been issued. • Primary Activities Last Month — ITT: Final re-submittals returned. • Functional Completion: Substantial Completion is required by the construction contract to occur no later than November 13, 2011. B. Field Progress • Procurement: Materials procurement (shop drawing submission, approvals, and manufacturing lead time) is underway with 123 technical submittals received from the contractor. Review of submittals ongoing. • Field Activities: Under building electrical and communication (SCADA) conduit installation in progress. Installation of PVC yard piping in progress. Installation of the Chlorine Contact Tank and Wastewater Holding Tank in progress. The bottom slabs for both tanks have been formed and poured. Rebar for the tank walls and tops are being installed. Concrete forms and shoring are being installed for the RO building foundations. • Safety Record: No safety incidents to report. • Stormwater Pond: Retention area substantially complete. C. Project Costs • Construction Contract: Three payments ($318,600.68) have been made to date on contract amount of$3,417,563. • ITT Contract: No payments have been made to date on contract amount of $780,225. 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' \ ,''' f••-*"1 - ,11,: .•• -2-eitt . : I . k Port of the Islands Community Improvement District Financial Report June 30, 2011 Prepared by SEVERN TRENT SERVICES Port of the Islands Community Improvement District Table of Contents FINANCIAL STATEMENTS Balance Sheet-All Funds Page 1 General Fund Statement of Revenues, Expenditures and Changes in Fund Balance Page 2-3 Trend Report Page 4-5 Enterprise Fund Statement of Revenues, Expenditures and Changes in Fund Balance Page 6-7 Trend Report Page 8-9 SUPPORTING SCHEDULES Check Register Page 10- 11 Special Assessments -Collection Schedule Page 12 Construction Schedule Page 13-14 CIP Status Report Page 15- 16 Cash Flow Projections Page 17- 18 Cash Flow Projections-5 year Page 19 Monthly Activity Report Page 20-25 Accounts Receivable Ageing Report(90+days outstanding) Page 26-27 Repair and Maintenance Detail Reports Page 28-31 Port of the Islands Community Improvement District Financial Statements (Unaudited) June 30, 2011 PORT OF THE ISLANDS CID STATEMENT OF NET ASSETS JUNE 30,2011 GENERAL WATER AND TOTAL SEWER ASSETS $ $ $ CURRENT ASSETS: CASH 416,650 78,617 495,267 ACCOUNTS RECEIVABLE - 4,067 4,067 ASSESSMENTS RECEIVABLE,NET 33,124 86,504 119,628 DUE FROM OTHER FUNDS - 64,369 64,369 INTEREST/DIVIDENDS RECEIVABLE 238 - 238 INVESTMENTS: CERTIFICATE OF DEPOSIT-360 DAYS 149,618 - 149,618 MONEY MARKET ACCOUNT 721,752 26,124 747,876 SBA ACCOUNT 698 1,455 2,153 SBA ACCOUNT(RESTRICTED) 16,054 33,485 49,539 SBA RESERVES 1,340 - 1,340 SBA RESERVES(RESTRICTED) 1,928 - 1,928 CONSTRUCTION FUND - 4,618,547 4,618,547 FMV ADJUSTMENT (3,478) (6,477) (9,955) TOTAL CURRENT ASSETS 1,337,924 4,906,691 6,244,615 NONCURRENT ASSETS: CAPITAL ASSETS: LAND - 196,480 196,480 CONSTRUCTION IN PROGRESS - 1,327,042 1,327,042 IMPROVEMENTS,NET - 5,903,812 5,903,812 EQUIPMENT,NET - 5,110 5,110 TOTAL NONCURRENT ASSETS - 7,432,444 7,432,444 TOTAL ASSETS 1,337,924 12,339,135 13,677,059 LIABILITIES CURRENT LIABILITIES: ACCOUNTS PAYABLE 8,444 29,533 37,977 ACCRUED EXPENSES 6,264 7,473 13,737 DUE TO OTHER FUNDS 64,369 - 64,369 DEPOSITS - 32,650 32,650 DEFERRED REVENUE 33,124 86,504 119,628 OTHER CURRENT LIABILITIES - 242 242 TOTAL CURRENT LIABILITIES 112,201 156,402 268,603 NONCURRENT LIABILITIES: BONDS AND LOANS PAYABLE,LONG-TERM - 4,983,473 4,983,473 TOTAL NONCURRENT LIABILITIES - 4,983,473 4,983,473 TOTAL LIABILITIES 112,201 5,139,875 5,252,076 NET ASSETS INVESTED IN CAPITAL ASSETS, NET OF RELATED DEBT - 2,448,971 2,448,971 RESERVES-ASSET REPLACEMENT - 25,000 25,000 UNRESTRICTED - 4,725,290 4,725,290 UNRESERVED/UNDESIGNATED 1,225,723 - 1,225,723 TOTAL NET ASSETS $ 1,225,723 $ 7,199,261 $ 8,424,984 NOTE:MINOR DIFFERENCES IN STATEMENT TOTALS Page 1 REPORT DATE:7/5/2011 ARE A DIRECT RESULT OF ROUNDING TO WHOLE DOLLARS. PORT OF THE ISLANDS General Fund Community Improvement District Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending June 30,2011 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A% JUNE-11 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL REVENUES Interest-Investments $ 1,045 $ 784 $ 4,500 $ 3,716 430.62% $ 179 Net Incr(Decr)In FMV-Invest - - 2,858 2,858 0.00% - Interest-Tax Collector - - 115 115 0.00% - Special Assmnts-Tax Collector 435,400 435,400 401,090 (34,310) 92.12% 27,912 Special Assmnts-Discounts (17,416) (17,416) (11,180) 6,236 64.19% 837 Other Miscellaneous Revenues - - 2,383 2,383 0.00% - TOTAL REVENUES 419,029 418,768 399,766 (19,002) 95.40% 28,928 EXPENDITURES Administrative P/R-Board of Supervisors 7,000 5,250 4,500 750 64.29% 500 FICA Taxes 536 402 344 58 64.18% 38 ProfServ-Engineering 26,000 19,500 15,158 4,342 58.30% 1,000 ProfServ-Legal Services 12,500 9,375 23,075 (13,700) 184.60% 5,534 ProfServ-Mgmt Consulting Sery 26,867 20,150 20,150 - 75.00% 2,239 ProfServ-Property Appraiser 6,531 - - - 0.00% - ProfServ-Special Assessment 8,755 8,755 8,755 - 100.00% - Auditing Services 4,000 4,000 3,750 250 93.75% - Communication-Telephone 120 90 17 73 14.17% - Postage and Freight 2,000 1,500 874 626 43.70% 71 Rental-Meeting Room 600 450 250 200 41.67% 25 Insurance-General Liability 8,440 6,330 7,830 (1,500) 92.77% 1,628 Printing and Binding 2,400 1,800 1,007 793 41.96% - Legal Advertising 2,200 1,650 166 1,484 7.55% - Miscellaneous Services 400 300 335 (35) 83.75% 45 Misc-Assessmnt Collection Cost 8,708 8,708 7,798 910 89.55% 575 Office Supplies 650 487 353 134 54.31% - Annual District Filing Fee 175 175 175 - 100.00% - Total Administrative 117,882 88,922 94,537 (5,615) 80.20% 11,655 Field Contracts-Mgmt Services 102,619 76,964 75,959 1,005 74.02% 8,444 Contracts-Landscape 94,234 70,675 72,670 (1,995) 77.12% 16,376 Electricity-Streetlighting 12,276 9,207 9,418 (211) 76.72% 1,083 Utility-Irrigation 7,200 5,400 5,475 (75) 76.04% 983 R&M-Renewal and Replacement 15,000 11,250 16,657 (5,407) 111.05% - R&M-Roads&Alleyways 6,000 4,500 - 4,500 0.00% - Capital Outlay 63,818 47,864 - 47,864 0.00% - Total Field 301,147 225,860 180,179 45,681 59.83% 26,886 TOTAL EXPENDITURES 419,029 314,782 274,716 40,066 65.56% 38,541 Report Date:7/5/2011 Prepared by: Page 2 Severn Trent Management Services PORT OF THE ISLANDS General Fund Community Improvement District Statement of Revenues,Expenditures and Changes in Fund Balances For the Period Ending June 30,2011 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF JUNE-11 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL Excess(deficiency)of revenues Over(under)expenditures - 103,986 125,050 21,064 0.00% (9,613) Net change in fund balance $ - $ 103,986 $ 125,050 $ 21,064 0.00% $ (9,613) FUND BALANCE,BEGINNING(OCT 1,2010) 1,100,673 1,100,673 1,100,673 FUND BALANCE,ENDING $ 1,100,673 $ 1,204,659 $ 1,225,723 Report Date:7/5/2011 Prepared by: Page 3 Severn Trent Management Services 13 ..r a a a) FV N . 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N E io ,e y ,- '_ U o O g o o d u .Yi .` H o O - .6 ro F' In i+ 'd dt ¢ 'E a CC a a a a a ¢ c, o_ c = a= _JM 0` Q= v00LTI = CCCrci I� E > = z5voi cnO c a, Q iEl N O O cc F- w m L V O r O a a CC % § k o ra G k 0- t co 0 • wcri \ }1 § � co ® }1 • CO 15 ' I f/ I § -, / )CO Z ƒ.03 ni \ V § $ • a-)on \1 2 k G ® to _ , ] 'g ) - - 72 7 cc { ` ~ �1 co ) d ) § = _ _ � ) \� / ` ^ k } \1 J 03 C ` \1 ; / Q I\tn co &D \ _ ■ _ § o ■ co » 0 tin — c — \ ■ ®- \ _ . \ ` ^\ \ \ _ [ \_3 ! % o / t Q 3 0 / PORT OF THE ISLANDS Water And Sewer Fund Community Improvement District Statement of Revenues,Expenses and Changes in Net Assets For the Period Ending June 30,2011 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A% JUNE-11 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL OPERATING REVENUES Interest-Investments $ 3,224 $ 2,418 $ 4,813 $ 2,395 149.29% $ 484 Water Revenue 40,000 30,000 34,612 4,612 86.53% 3,013 Sewer Revenue 60,000 45,000 48,840 3,840 81.40% 4,177 Irrigation Fees 100,000 75,000 76,451 1,451 76.45% 9,964 Net Incr(Decr)In FMV-Invest - - 5,323 5,323 0.00% - SpecialAssmnts-Tax Collector 1,135,025 1,135,025 1,045,587 (89,438) 92.12% 72,762 Special Assmnts-Discounts (45,401) (45,401) (29,146) 16,255 64.20% 2,183 Other Miscellaneous Revenues - - 16,326 16,326 0.00% 545 TOTAL OPERATING REVENUES 1,292,848 1,242,042 1,202,806 (39,236) 93.04% 93,128 OPERATING EXPENSES Personnel and Administration P/R-Board of Supervisors 7,000 5,250 4,500 750 64.29% 500 FICA Taxes 536 402 344 58 64.18% 38 ProfServ-Engineering 26,000 19,500 31,199 (11,699) 120.00% 1,000 ProfServ-Legal Services 12,500 9,375 23,075 (13,700) 184.60% 5,534 ProfServ-Mgmt Consulting Sery 26,978 20,234 20,234 - 75.00% 2,248 ProfServ-Property Appraiser 17,025 - - - 0.00% - ProfServ-Special Assessment 7,468 7,468 7,468 - 100.00% - ProfServ-Utility Billing 15,435 11,576 11,149 427 72.23% 1,270 Auditing Services 4,000 4,000 3,750 250 93.75% Communication-Telephone 120 90 17 73 14.17% - Postage and Freight 1,000 750 434 316 43.40% 35 Rental-Meeting Room 600 450 250 200 41.67% 25 Insurance-General Liability 8,440 6,330 7,830 (1,500) 92.77% 1,628 Printing and Binding 1,500 1,125 629 496 41.93% - Legal Advertising 1,637 1,228 123 1,105 7.51% - Miscellaneous Services 400 300 994 (694) 248.50% 139 Misc-Assessmnt Collection Cost 22,701 22,701 20,329 2,372 89.55% 1,499 Office Supplies 750 563 408 155 54.40% - Total Personnel and Administration 154,090 111,342 132,733 (21,391) 86.14% 13,916 Water-Sewer Comb Services Contracts-Mgmt Services 309,505 232,129 228,008 4,121 73.67% 25,331 Contracts-Other Services - - 1,750 (1,750) 0.00% - Communication-Teleph-Field 3,768 2,826 3,033 (207) 80.49% 210 Utility -General 83,500 62,625 59,927 2,698 71.77% 7,092 R&M-Irrigation 10,000 7,500 13,353 (5,853) 133.53% 60 R&M-Water Plant 10,000 7,500 9,832 (2,332) 98.32% 1,799 R&M-Waste Water Plant 25,000 18,750 33,647 (14,897) 134.59% 2,428 Misc-Licenses&Permits 5,000 5,000 4,375 625 87.50% - Cap Outlay-Water Plant 3,102,670 2,327,002 598,811 1,728,191 19.30% 197,611 Cap Outlay-Wast Water Plant 30,796 23,097 314,505 (291,408) 1021.25% - Capital Reserve 25,000 18,750 - 18,750 0.00% - Total Water-Sewer Comb Services 3,605,239 2,705,179 1,267,241 '1,437,938 35.15% 234,531 Report Date:7/6/2011 Prepared by: Page 6 Severn Trent Management Services PORT OF THE ISLANDS Water And Sewer Fund Community Improvement District Statement of Revenues,Expenses and Changes in Net Assets For the Period Ending June 30,2011 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF JUNE-11 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL Debt Service Principal Debt Retirement 417,852 417,852 - 417,852 0.00% - Interest Expense 288,592 288,592 102,424 186,168 35.49% - Cost of Issuance - - 42,700 (42,700) 0.00% - Total Debt Service 706,444 706,444 145,124 561,320 20.54% - TOTAL OPERATING EXPENSES 4,465,773 3,522,965 1,545,098 1,977,867 34.60% 248,447 Operating income(loss) (3,172,925) (2,280,923) (342,292) 1,938,631 10.79% (155,319) Change in net assets $(3,172,925) $ (2,280,923) $ (342,292) $ 1,938,631 10.79% $(155,319) TOTAL NET ASSETS,BEGINNING(OCT 1,2010) 7,541,552 7,541,552 7,541,552 TOTAL NET ASSETS,ENDING $ 4,368,627 $ 5,260,629 $ 7,199,260 Report Date:7/6/2011 Prepared by: Page 7 Severn Trent Management Services .13 co k. 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Fyw- F- F- F- F- I- m z I F- Ow } } z Z z z z z O Q 2 2 F- W z )- m m Q O m m m m m Z m O w X Y O m X a » 7 X o 0 W W W W W W W Z F- W W W O F- F- W m U > > > > > mamzzoQm > 00zzzo0w W w w W w a D O Q Q W m O W W J Q W W W J W w w w w w w o m O O w w a w w W Z U U w W J Y .... �_ \ \ \ \ \ \ c0 m m m m 0 m m a .- a a CU a a a o 0 O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 '- N N N N N N U CO CD W CO CD CD (D CO CD CO CO CO CD CD CO CB CD CO CD CO CO CD n 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 a) Y N M 7 UD U) CO n W 0) 0) V ) U M a U7 CO CO CO CO W W W W W CO W W W W W W CT O O) O O O O O Q IDO 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .CZ M M M M M M M M M M M M M M M U M M M M M M = 0 UD U) U) U) U) U) In U) U) 1l) UD m In U) U) Ulf m U) U) ) UD U) O Q U N C d 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Cr I Z V '7 V V V V V 4 V 7 V V V 0 d' , r .4 r O 'd' r PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT Non-Ad Valorem Special Assessments Collier County Tax Collector-Monthly Collection Report For the Fiscal Year ending September 2011 ALLOCATION BY FUND Discount/ Gross Date Net Amount (Penalties) Collection Amount General Water/Sewer Received Received Amount Costs Received Fund Fund Assessments Levied FY 2011 $ 1,570,426 $ 435,400 $ 1,135,027 Allocation% 100% 28% 72% 11/18/10 $ 7,655 $ 433 $ 156 $ 8,244 $ 2,286 $ 5,958 11/18/10 90,484 $ 3,847 $ 1,847 96,177 26,665 69,512 12/03/10 $ 514,662 $ 21,881 $ 10,503 $ 547,046 $ 151,668 $ 395,378 12/14/10 $ 325,423 $ 13,803 $ 6,641 $ 345,867 $ 95,891 $ 249,975 12/31/10 $ 58,354 $ 1,916 $ 1,191 $ 61,461 $ 17,040 $ 44,421 01/26/11 $ 46,744 $ 1,239 $ 954 $ 48,937 $ 13,568 $ 35,369 02/28/11 $ 31,210 $ 455 $ 637 $ 32,302 $ 8,956 $ 23,346 03/30/11 $ 66,503 $ 80 $ 1,357 $ 67,940 $ 18,836 $ 49,104 04/29/11 $ 127,374 $ (64) $ 2,599 $ 129,909 $ 36,017 $ 93,892 05/27/11 $ 8,195 $ (244) $ 167 $ 8,119 $ 2,251 $ 5,868 06/21/11 $ 101,620 $ (3,020) $ 2,074 $ 100,674 $ 27,912 $ 72,762 TOTAL $ 1,378,224 $ 40,326 $ 28,127 $ 1,446,677 $ 401,090 $ 1,045,587 %Collected 92.12% 92.12% 92.12% TOTAL OUTSTANDING $ 123,749 $ 34,309 $ 89,440 Year Parcel ID Description Amount Comments FY 2010 1058920500 POI Hotel 119,627 bankruptcy Total Delinquent Parcels 119,627 Report Date:7/5/2011 Page 12 Port of the Islands Community Improvement District Series 2010 Special Assessment Revenue Bond 1. Recap of Capital Project Fund Activity Through June 30,2011 Bond Issued (Construction Account) $5,500,000.00 Source of Funds: Interest Earned $4,381.94 Use of Funds: COI ($42,700.00) COI (costs transferred to checking account but not yet paid) ($5,000.00) Disbursements Water Treatment Plant ($838,134.74) ($885,834.74) Adjusted Balance in Construction Account June 30,2011 $4,618,547.20 2. Funds Available For Construction at June 30,2011 Book Balance of Construction Account at June 30, 2011 $4,618,547.20 Construction Funds available at June 30, 2011 $4,618,547.20 3. Investments- BB&T at June 30,2011 Estimated Type Yield Principal Construction Fund: 0.13% $4,618,547.20 ADJ:Outstanding Amounts Due $0.00 Balance at June 30, 2011 $4,618,547.20 Page 13 Port of the Islands Community Improvement District Construction Schedule AMOUNT OF CAPITAL Water Treatment Plant REQ.# Date CONTRACTOR REQUISITION OUTLAY COI COI 10/20/10 Greenberg Traurig $10,000.00 $10,000.00 COI 10/20/10 BB&T $2,700.00 $2,700.00 COI 10/20/10 Severn Trent Management Services $15,000.00 $15,000.00 COI 11/02/10 Dan Cox $15,000.00 $15,000.00 1 11/09/10 Port of the Islands CID(reimbursement) $321,537.00 $321,537.00 $321,537.00 2 11/18/10 South Florida Excavation $26,503.75 $26,503.75 $26,503.75 3 11/24/10 Naples Daily News $151.02 $151.02 $151.02 4 01/04/11 Century Link $26,310.88 $26,310.88 $26,310.88 5 12/16/10 South Florida Excavation $18,008.90 $18,008.90 $18,008.90 6 02/01/11 Hole Montes $2,561.25 $2,561.25 $2,561.25 7 02/01/11 Hole Montes $16,200.00 $16,200.00 $16,200.00 8 02/01/11 Hole Montes $13,206.91 $13,206.91 $13,206.91 9 02/10/11 Benchmark EnviroAnalytical, Inc. $1,019.00 $1,019.00 $1,019.00 10 02/17/11 Hole Montes $1,982.50 $1,982.50 $1,982.50 11 03/07/11 Hole Montes $6,250.00 $6,250.00 $6,250.00 12 03/16/11 South Florida Excavation $12,762.00 $12,762.00 $12,762.00 13 03/29/11 Cardinal Contractors $27,000.00 $27,000.00 $27,000.00 14 04/06/11 Hole Montes $13,850.00 $13,850.00 $13,850.00 15 05/05/11 South Florida Excavation $18,587.25 $18,587.25 $18,587.25 16 05/16/11 Cardinal Contractors $95,028.60 $95,028.60 $95,028.60 17 05/19/11 Hole Montes $39,565.00 $39,565.00 $39,565.00 18 06/14/11 KW Controls $1,038.60 $1,038.60 $1,038.60 19 06/14/11 Cardinal Contractors $196,572.08 $196,572.08 $196,572.08 Total FY 2011 $880,834.74 $838,134.74 $42,700.00 $838,134.74 Interest FY 2011 Interest $4,381.94 $4,381.94 Page 14 in d L co M 3 o a N N odd d h c O y N E o m § o .4+E 8o S N 6, N A N�'p U r u N O m to N N co �i w N N m . a 1 a y N o c y a m LLD i a a a .� ' � � E °' o E y . a` � a` ',A a` d d.t c�' o d ec o m Z.- `' y� a A �E ; v E 3 N c.i ;,.. 3 e ooa n o S La EE a, o n a a a na o o'—m o m ` • _•m 4 nm pLa os a`b' E=S fi2soNic)f)a' m i 'rat 0 N N r- `oeser o O _ 0 LL Y N h O LL LL LL wN 69 en N w N 69N 69.0 49 ww 0 69 0.w NN 49 w w.q 69 NN N 00 r ' 00 0 < . r n r CO 0 'C . era .4 cn y - N E. 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L' `o atOa' co m �' c n c 5 - d E E M 3 o m � n i J E m t m .'oi, y E E m b• u E ,� 2 82 c o. m c — 0 0 a m w m ` E m a' m E V a E g c U L m d o a' ? _ a c m 2' H `—° E 9 E o o'o .a to 1NyL E cc a m o 0 V o c . a"i =E c o. i-m z o 0. o $' o 4.0 E a, `o oo 5p E CO ov ' o r ,_ o 32 °' g N m mO 22 m$ y� F 0 0 N ~ H in o c t"'v 3 d N 3— 8 o =m = LL a E o a En a. aa�m 3 , , d 1O as a `a m m = c _ m = `� o c c c c c c o c c c `2 3 S o c c O p c p rn oz a' o� aaaaa > .F- @n m s = 2 m o m a V N a c a t-2 o i6` o ac' c ac' ac' = am' m-m m 8 C, E m = cwr - .cmi 5 ii L¢ c E€ € E E U `3 H m m c aZia c La cs z o = 5 ro i' o N m . . . . . o m 9 9 E `o o c o'c 0 m� m o o—=��a 1-1-1-1-1, " g g 'L' ai tO `c4 E s E m E 4a O c _ E m m m 0 3 d : m m m m .y v� `�, c o o y 3 t c m m ( C -��,,,, wv 33553uro S3 3 lcc<wz F a I- o - .5 —N ,.1 3 3� w p w w w az c�ch "q'qw^ 3333333 33 3 0 o o o 8 o z z z z Port of the Islands Improvement District Cash Flow Projections General Fund 31-Jul 31-Aug 30-Sep 2011 2011 2011 Cash Beginning Balance $1,140,440 $1,067,190 $1,040,933 Cash Inflow $34,397 $87 $87 Cash Outflow ($28,570) ($26,344) ($32,875) Less: Due to WS Fund ($64,369) $0 $0 Less:Current Liabilities(as of 6/30/11) ($14,708) $0 $0 Total Estimated Cash Balance $1,067,190 $1,040,933 $1,008,145 Cash Receipts Special Assessments-Levy $34,310 $0 $0 Special Assessments-Discount $0 $0 $0 Interest $87 $87 $87 Total Cash Inflow $34,397 $87 $87 Operating Expenditures Administrative Supervisors Fees $538 $538 $538 Engineering Fees $2,167 $2,167 $2,167 Attorney's Fees $1,042 $1,042 $1,042 Management Fees $2,239 $2,239 $2,239 ProfServ-Property Appraiser $0 $0 $6,531 Annual Audit $0 $0 $0 Telephone $10 $10 $10 Postage $167 $167 $167 Room Rentals $25 $25 $25 Insurance $1,316 $0 $0 Printing& Binding $200 $200 $200 Legal Advertising $183 $183 $183 Miscellaneous Services $50 $50 $50 Collection Costs $910 $0 $0 Office Supplies $54 $54 $54 Total Administrative $8,901 $6,675 $13,206 Maintenance Contracts-O&M Services $8,444 $8,444 $8,444 Landscape Maintenance $7,853 $7,853 $7,853 Electricity-Streetlighting $1,023 $1,023 $1,023 Utility-Irrigation $600 $600 $600 R&M-Renewal&Replacement $1,250 $1,250 $1,250 R&M-Roads $500 $500 $500 CIP* $0 $0 $0 Total Maintenance $19,669 $19,669 $19,669 Total Cash Outflow $28,570 $26,344 $32,875 *NOTES: Estimated CIP costs for the anticipated FY 2011 projects are shown quarterly. The district has a CD in the amount of$149,618 maturing in March 2012. Page 17 Port of the Islands Improvement District Cash Flow Projections Water and Sewer Enterprise Fund 31-Jul 31-Aug 30-Sep 2011 2011 2011 Cash Beginning Balance $4,724,743 $3,911,601 $3,885,606 Cash Inflow $107,621 $18,183 $18,183 Cash Outflow-Expenses ($948,126) ($44,178) ($61,203) Add:Due from General Fund $64,369 $0 $0 Less:Current Liabilities(as of 6/30/11) ($37,006) $0 $0 Total Estimated Cash Balance $3,911,601 $3,885,606 $3,842,586 Cash Receipts Special Assessments-Levy $89,438 $0 $0 Special Assessments-Discount $0 $0 $0 Water/Sewer/Irrigation Revenue $17,639 $17,639 $17,639 Interest/Miscellaneous $544 $544 $544 Total Cash Inflow $107,621 $18,183 $18,183 Operating Expenditures Administrative Supervisors Fees $538 $538 $538 Engineering Fees $2,167 $2,167 $2,167 Attorney's Fees $1,042 $1,042 $1,042 Management Fees $2,248 $2,248 $2,248 ProfSery-Property Appraiser $0 $0 $17,025 Utility Billing $1,286 $1,286 $1,286 Annual Audit $0 $0 $0 Telephone $10 $10 $10 Postage $83 $83 $83 Room Rentals $25 $25 $25 Insurance $1,316 $0 $0 Printing&Binding $125 $125 $125 Legal Advertising $136 $136 $136 Miscellaneous Services $102 $102 $102 Collection Costs $2,372 $0 $0 Office Supplies $63 $63 $63 Total Administrative $11,513 $7,825 $24,850 Maintenance Contracts-O&M Services $25,331 $25,331 $25,331 Telephone $314 $314 $314 Utilities $6,958 $6,958 $6,958 R&M-Irrigation $833 $833 $833 R&M-Water $833 $833 $833 R&M-Wastewater $2,083 $2,083 $2,083 CIP* $900,260 $0 $0 Total Maintenance $936,613 $36,353 $36,353 Debt Service Principal and Interest $0 $0 $0 Total Debt Service $0 $0 $0 Total Cash Outflow $948,126 $44,178 $61,203 *NOTE: Estimated CIP costs for the anticipated FY 2011 projects are shown quarterly. Page 18 PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT PROJECTIONS GENERAL FUND Adopted Proposed Proposed Proposed Proposed FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Operating Revenues Assessments $417,984 $417,984 $417,984 $417,984 $417,984 Interest/Miscellaneous $1,045 $2,090 $11,578 $12,355 $13,034 Total Operating Revenues $419,029 $420,074 $429,562 $430,339 $431,018 Operating Expenditures Administrative $117,881 $117,132 $120,646 $124,265 $127,993 Maintenance $237,329 $224,461 $231,195 $238,131 $245,275 Total Operating Expenditures $355,210 $341,593 $351,841 $362,396 $373,268 Capital Expenditures CIP Projects* $63,819 $78,481 $0 $0 $0 Total Capital Expenditures $63,819 $78,481 $0 $0 $0 Estimated Beginning Cash Balance $1,008,145 $1,157,763 $1,235,484 $1,303,427 Estimated Ending Cash Balance $1,008,145 $1,157,763 $1,235,484 $1,303,427 $1,361,177 WATER AND SEWER ENTERPRISE FUND Adopted Proposed Proposed Proposed Proposed FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 Operating Revenues Assessments $1,089,624 $1,089,624 $1,089,624 $1,089,624 $1,089,624 Water/Sewer/Irrigation Revenue $200,000 $200,000 $200,000 $200,000 $200,000 Interest/Miscellaneous $3,224 $5,448 $596 $384 $170 Total Operating Revenues $1,292,848 $1,295,072 $1,290,220 $1,290,008 $1,289,794 Operating Expenditures Administrative $154,089 $155,259 $155,259 $155,259 $155,259 Maintenance $471,773 $476,268 $476,268 $476,268 $476,268 Total Operating Expenditures $625,862 $631,527 $631,527 $631,527 $631,527 Capital Expenditures CIP Projects $3,133,466 $3,731,576 $45,796 $45,796 $45,796 Total Capital Expenditures $3,133,466 $3,731,576 $45,796 $45,796 $45,796 Debt Service Principal and Interest $706,445 $655,360 $655,360 $655,360 $655,360 Total Debt Service $706,445 $655,360 $655,360 $655,360 $655,360 Estimated Beginning Cash Balance $3,842,586 $119,195 $76,733 $34,058 'Estimated Ending Cash Balance $3,842,586 $119,195 $76,733 $34,058 ($8,831) Page 19 I I I I NN d' 00010M 01 O HO.1N000d' U1 M10 al NHN LI) 0 H m 10HN 0O to HI H NNNONmON CO al LNU) 0 N W a10 . . . . . . . . g OO WO [M L`') LfIONOOU)NMH N Hd1 1/4.0 O H O U)0 10 N d' 01 Lf1 01 N u1 U)N co H CT) N b d1 N O W N 01 CO H Ln L}LT N V}V}V}Lfl H H 0 D d' ri a) W El in-in. . . . .. 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