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Agenda 09/16/2011 t 1 / I AGENDA Port of the Islands Community Improvement District Friday Orchid Cove Clubhouse September 16, 2011 25005 Peacock Lane 10:00 a.m. Naples, Florida 1. Roll Call 2. Approval of the Minutes of the August 19, 2011 Meeting 3. Audience Comments 4. Old Business A. Review of Landscape Maintenance Performance 5. New Business A. Discussion of Well #3 Hydrologist Report B. Discussion of Old Pump House Concerns C. Water Treatment Plant Construction Security Issues 6. District Manager's Report A. Discussion of GASB 54 Implementation 7. Field Manager's Report A. Discussion of Potential Insurance Claim for Loss of Pumps B. 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,September 16,2011 PAGE 2 10. Engineer's Report A. Update on New Water Treatment Plant 11. Supervisors' Requests 12. Audience Comments 13. Approval of August 31, 2011 Financial Statements and Check Register 14. 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 Datily News, a daily news newspaper published at REVISORTOFTHEISMEETI PORT OF THE ISLANDS COMMUNffY1MPROVEMENTDI5TR1� ,& in Collier County, Florida: distributed in ' The Board of Supervisors of the Port of,the Islands Commun'rty,lmpromveent t) an Lee counties of Florida; that the attar trict will hold their remaining meetings for Fiscal Year 2011 at the:Orchid Clubhouse:,25005 P,eacpck Lane, Naples, Florida on the third Friday of each copy of advertising was published in said , , * � t newspaper on dates listed. �� a f 3 �: May2 F r � Aft iant further saysNap le.,- .i"ly that the said Na le ' '°1els'7,.zot2o;,' sA,°3 • News is a newspaper published at Naples, - Sepembe�;62011 Collier County, Florida, and that the said There'may be occasions when one more Supervisors will be participating by;, '( new, pa er has heretofore been continuousl telephone. P Y Any person requiring special accommodations aV any of these meetings because;' (;!ayand has been entered as second class m of a disability or physical impairment should contactthe District Office at(954)753=la 5841 at least two(2)calendar days prior to the meeting. d matter at the post office in Naples, in sal that person who decides rJane any eedin;taken at these me giy,sthe person that they will need a recor proceedings and that accordin I Collier County, Florida, for aperiod of 1 ' 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. next preceding the first publication of thi' Calvin Teague at-'--�cbed copy of advertisement; and affian';: District Manager f 57)4 further says that he has neither paid nor April Ncs, 9 , _ 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 Affiant Sworn to and Subscribed before me this S+h day of Nrid 20), Personal4 known by me \mil a s a a a a a A ... KAROL E KANGAS .1 Notary Public-State of Florida oec My Comm.Expires Jul 29,2013 %;'o+ Commission#DD 912237 ,.rr„ �' 11%� ; , �� Estimate .;'� DATE estimate # s tJtO S Iij ... i 08/04/2011 1159 ►Lawn Service EXP. DATE , Inc. G� �� 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 I I Naples,FL 34114 Activity Quantity Rate Amount •POI CID Notes for month of September 2011 •Timer in Cays Dr needed to be replaced. C and S provided an estimate(and approved by Robert Casey),has been installed. •All lights photo cells throughout community have been looked at. Ones that needed repairs have been taken care of. •Cays Drive Maintenance is okay. No challenges. Sprinklers have been turned back on. •Union Rd.Maintenance is okay. •41 Median,all weeds in median were sprayed. Bigger ones were hand pulled. Still a few to be done,but majority taken care of. We faced a lot of challenges this month due to the amount of rain recieved. Too wet to spray weeds and at times,too wet to mow. •Newport Drive,maintenance is okay. The main sign by main entrance was trimmed to allow up lights to shine on sign. Requested by Chuck. Also,new Arbricola Trinettes(approved at last meeting)have been installed. Main line at center median was broken due to roots of Oak Tree. Has been repaired by C and S Irrigation. All Estimates must be signed and returned prior to start of project. TOTAL j Accepted By: Accepted Date: (239)354-1080 info a�sotolawn.com p� 12771 World Plaza Lane,Building 87,Suite-1 RMA IA Fort Myers,FL 33907 (239)415-1818 I Fax:(239)415-1919 AVG o o L o g t c C o n s u Ito n is, Inc. www.rma-geologic.com I e-mail:info@nua-geologie.com August 22,2011 Mr.Ron Benson,Jr.,Ph.D.,P.E. Senior Vice President/Principal Hole Montes,Inc. 950 Encore Way Naples,FL 34110 Re:Port-of-the-Islands Supply Well#2 Investigation RMA Proposal#P11-839 Dear Mr. Benson: Please consider this correspondence as the RMA Geologic Consultants (RMA) proposal to provide hydrogeologic consulting services for investigating the cause,and thereafter preparing a remediation plan, for the reported sand problem in Port of the Islands(P01)supply well 2. A well contractor will be retained to run a video of the cased-hole and open-hole portions of the well. It will be necessary for the owner of the system to disconnect the wellhead equipment and remove the submersible pump from the well prior to running the video.In order to minimize the well down time, we will coordinate closely with the owner regarding the planned date of the video. Also, please note that the price provided below assumes good access to the well. If it becomes necessary to provide any equipment to assist the well contractor's logging truck either ingress or egress,it will be the owner's responsibility to do so. During the video logging, a temporary centrifugal pump will be used to pump water from the well to determine where sand is entering the well during pumping conditions. After the problem is diagnosed, recommendations will be made, as applicable,to rectify the problem. The proposed cost for thisinvestigation is$3,275.00. Do not hesitate to call should you have any questions or comments regarding any aspect of this matter. You may indicate your acceptance of this proposal by signing both of the attached original authorization forms,retaining one original for your records and returning the other top us at the above address. Sincerely, // Dam el ,. J. Acquaviva,P.G. Vice President FL Licensed Professional Geologist#1066 PROJECT AUTHORIZATION FOR PORT OF THE ISLANDS SUPPLY WELL#2 INVESTIGATION This Agreement authorizes RMA GeoLogic Consultants, Inc. to provide hydrogeologic consulting services as described in the attached letter proposal dated August 22, 2011. Billings will be made on a progress basis or upon completion of the project, whichever comes first. Payment is to be made within 30 days of the invoice date and late invoices may be charged at a rate of 1.5% per month beyond 30 days. In the event it becomes necessary to retain attorneys to collect any amounts owed under this contract, RMA GeoLogic Consultants,Inc. shall be entitled to all costs plus a reasonable attorneys fee. This authorization constitutes a legal contract under the laws of the State of Florida. The undersigned parties have reviewed this document and agree to the scope of services to be provided and all terms of the contract. Two originals of this proposal are provided. Please sign both originals. Keep one original for your file and return the other original for our records and as our authorization to proceed. RMA GeoLogic Consultants, Inc. 7�... 08/22/1 1 Daniel J. Acquaviva,P.G. Date Vice President 9 Authorized Agent, Title D�to The drainage system for the north side of Windward Cay generally flows westward along the swale at the rear of the lots and around the bend to the south to a water control structure located between lots 44 and 45. Proper functioning of the drainage swale at the rear of Lot 45 is critical in operation of the entire drainage system for the northern side of Windward Cay. • i' a r.• • Fake Union a our ,ss - —aFx . Canal .— x V Found S/8' O. Iron Fly; No /D 1, 20FGr1r w- DRAINAGE C45&ENr . owr¢5/8" PER PLAT lron ?1n _� .+ v✓ N J, of el, 0 . ":5 1' i 0% = --..... , / I i Ipte --- ._. - [ C 4 , , . 11, i / .4 wok. i / A- r t•I. '- $ It.• / /' . �y-. �\ r r" a r. Z h �• _ y 1 4 f� tyi 1 j JJ �_'�� ro ly / • (AKA!13 ',,. /iJ r x: r;. 11 , �` �' b: �� i ti < ¢• l lam`/ f +� J J J 1 a J g I i J t Jj _)' F,. •-::-,../ 4'4...Si, AIR OttEek.SEll . ._ 7 J = Jv"L qe.of. -- ,,-^ Found 5/8' S 89'40'43" E 100 38' (M0 Found.5 8" \ 50.DO' In the sketch above,the existing drainage easement is highlighted in yellow and green. The green portion of the drainage easement is on the water side of the top of the rip-rap and the yellow portion is on the landward side of the top of the rip-rap. While the drainage easement is 20 feet wide, the typical swale cross-section is 12 feet wide. I have identified where a 12 foot wide swale could fit on this lot based on the top of the rip-rap. The portion of the swale which is highlighted in yellow would be within the drainage easement and the portion of the swale which is highlighted in pink would be outside of the drainage easement. This should not interfere with the identified location of the swimming pool deck although it will be close. The actual location of the drainage easement on this lot being so much into the water is an issue which goes back to the original platting of the subdivision and not a fault of either the CID, CID engineer, or the property owner. You will note a line on the drawing toward where the house will be built which is labeled top of bank. This is the existing location of the swale on this vacant lot and it is considerably outside of the drainage easement, so there should be no expectation to retain the swale in its present location. I have talked to the builder who is going to build the home and they have been provided the drainage drawings for the swale. They have agreed to provide a 12 foot wide swale cross-section at the rear of the lot beginning at the top of the rip-rap landward and to construct that with the top elevation to meet the original Collier County approved plans and to construct the bottom of the swale at the elevation on the original Collier County approved plans. The builder seems to appreciate that part of this situation is due to erosion over the past twenty years and out of everyone's control. I have offered to answer any questions of the builder in accomplishing the common goals of installing a properly functioning drainage swale at the rear of this lot and allowing it to be constructed to fit with final site grading of the yard in an attractive and functional manner. This may involve in assisting the builder in answering questions which might be raised by the Collier County building review officials. It seems we have a good rapport. I would like the Board to appreciate the situation and that it is my intention to work with the builder to accomplish the intended purpose of the swale while trying to compromise on exact location of the swale as a portion of it will need to be outside of the drainage easement. I suggest that the Board direct the Manager and Engineer to exercise their best judgment in accomplishing the intent of the drainage system at the end of Windward Cay while coordinating with the builder and homeowner to achieve a mutually agreeable solution. Briefing prepared by Ronald E. Benson, Jr., Ph.D., P.E. April 6, 2011 h Severn Trent Services V 4837 Swift Road, Suite 100 x Sarasota, FL 34231 RENT United States SERVICES T: +1 941 925 3088 TF: +1 800 535 6832 F: +1 941 924 7203 www.severntrentservices.corn Port of the Islands CID Work Authorization No. 41966 In accordance with the"Additional Services"provision of the contract for Port of the Islands CID between Port of the Islands CID(the"Client)and Severn Trent Environmental Services, Inc. (the "Company,")the Company agrees to perform the following additional services for the client: r,ocation of Work: Canal Pump Station Schedule: Upon Acceptance Project: MCC Housing Repair Date: September 15, 2011 1. DESCRIPTION OF SERVICES:Canal Pump Station housing will be raised up 4" on concrete pad, repaired with galvanized steel and repainted. A. Materials by others,tax not included ($12,344.10) Administrative Fee(10%) $1,234.41 B. Labor $1,440.00 II. PROJECT COST: (Total labor, mark-up and materials$15,018.51) The Client agrees to pay the Company for the services provided under this agreement as follows: Item Description Unit Cost or Total Cost Hourly Rate Total to be billed by STES N/A $2,674.41 Unless stated otherwise above, payments are due in accordance with the standard terms and conditions of this Contract. Agreed to: (please initial) Page 1 of 2 Work Authorization No. (41966)-(Port of the Islands CID) If any unforeseen problems should be discovered during the performance of the above referenced service, we will notify you immediately of their nature and any additional cost that may be incurred. Unless otherwise specified, rock removal, dewatering,cover-up, and haul off are not included. Severn Trent Services is not responsible for unmarked underground lines. Any changes requested by the owner/builder are not covered by this agreement, and must be added subsequently, at the cost agreed upon by both parties. III. ITEMS TO BE PROVIDED BY THE CLIENT A. Provide access to premises. B. Any permit modification if applicable. THE STANDARD TERMS AND CONDITIONS of the Contract previously referenced are agreed to be a part of this Contract. Offered by: Accepted by: Severn Tr Environmental Services,Inc. Port of the : ands ID • By: By- ,, �, Title: Senior rea Manager Title: Vice Chairperson Address for Notices: 210 North University Drive, Suite 702 Coral Springs, FL 33071 Date: 9 v/ '/l Date: Agreed to: (please initial) Page 2 of 2 Prepared by and return to: Daniel H. Cox, Esq. Daniel H. Cox, P.A. P.O. Drawer CC Carrabelle, FL 32322 Modification of Easement THIS AGREEMENT is made this day of June, 2011, between Port of the Islands Community Improvement District("District")and Frank J. and Margaret M. Kasilowski,275 Cays Drive#2201,Naples, FL 34113 ("Owners"). WHEREAS, District is the beneficiary of an easement for drainage purposes described as a twenty foot wide strip of land at the rear of Lot 45,Port of the Islands, Phase II,as described in the Plat of Port of the Islands (the Cays)Phase II, recorded in Plat Book 21, Pages 1 through 4, of the Public Records of Collier County, Florida. WHEREAS, due to events beyond the Control of District or Owners, a portion of the land comprising the District's Drainage Easement is partially submerged and unavailable for drainage purposes. WHEREAS, Owners recognize that the proper drainage of their lot and adjacent lots is necessary for the enjoyment and use of those properties and have constructed a collection,retention and conveyance swale in an area outside the platted Drainage Easement in accordance with plans approved by the District's Engineer. WHEREAS, District has requested a modification of the existing Drainage Easement to provide the District with the necessary rights to utilize and maintain the replacement drainage facilities. NOW, THEREFORE, in consideration of these premises, the District and Owner hereby agree as follows: 1. The District's Drainage Easement is modified to include those portions of Owners' property shown on the attached Exhibit"A." 2. Owners agree that they will not allow or cause any activity within the modified Drainage Easement that will impede the collection,retention or conveyance of surface water from adjacent lots, including but not limited to the placement of fill or vegetation other than turf. 3. District will have the reasonable right of ingress for access to any part of the improvements as may be reasonably necessary for the purpose of constructing, maintaining, repairing, altering, replacing, or removal of its drainage facilities as determined by the District. 4. This Agreement shall continue in full force and effect until terminated by recording an instrument in the Public Records of Collier County, Florida, signed by the District. 5. All of the terms and provisions of this agreement shall be binding upon and shall inure the benefit of the heirs, successors and assigns of the parties hereto. 9. It is mutually understood and agreed that this agreement,as written,covers all of the agreements and stipulations between the parties and that no representations or statements, oral or written, have been made modifying, adding to, or changing the terms hereof. IN WITNESS WHEREOF,the parties have caused their names to be hereunto subscribed this day of , 2011. WITNESSES: OWNERS: By: Witness Signature Frank J. Kasilowski Printed Name Witness Signature Printed Name STATE OF FLORIDA COUNTY OF The foregoing instrument was acknowledged before me this day of ,2011,by Frank J. Kasilowski. He [_] is personally known to me or U] has produced as identification. (SEAL) NOTARY PUBLIC WITNESSES: By: Witness Signature Margaret M. Kasilowski Printed Name Witness Signature Printed Name STATE OF FLORIDA COUNTY OF The foregoing instrument was acknowledged before me this day of ,2011,by Margaret M. Kasilowski. She [_] is personally known to me or [_] has produced as identification. (SEAL) NOTARY PUBLIC ATTEST: PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT BCalvin Teague, Secretary Richard Ziko, Chairman of the Board of Supervisors STATE OF FLORIDA COUNTY OF The foregoing instrument was acknowledged before me this day of ,2011,by Richard Ziko as Chairman of the Board of Supervisors of the Port of the Islands Community Improvement District. He is [_] personally known to me or [_] has produced as identification. (SEAL) NOTARY PUBLIC HOLE MONTES ENGINEERS PLANNERS -SURVEYORS LANDSCAPE ARCHITECTS 950 Encore Way• Naples,Florida 34110•Phone:239.254.2000•Fax:239.254.2099 HM PROJECT#1990.154 6/22/2011 REF. DWG.#B-6731 Page 1 of 1 LEGAL DESCRIPTION: A PARCEL OF LAND LOCATED IN A PORTION OF LOT 45, PORT OF THE ISLANDS (THE CAYS) PHASE II, ACCORDING TO THE PLAT THEREOF AS RECORDED IN PLAT BOOK 21, PAGES 1-4 OF THE PUBLIC RECORDS OF COLLIER COUNTY, FLORIDA BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS: COMMENCE AT THE SOUTHEAST CORNER OF LOT 45, PORT OF THE ISLANDS (THE CAYS) PHASE II,ACCORDING TO THE PLAT THEREOF AS RECORDED IN PLAT BOOK 21, PAGES 1-4 OF THE PUBLIC RECORDS OF COLLIER COUNTY, FLORIDA; THENCE RUN N.89°42'13"W., ALONG THE SOUTH LINE OF SAID LOT 45 FOR A DISTANCE OF 91.28 FEET, MORE OR LESS TO A POINT OF INTERSECTION WITH A 20 FOOT DRAINAGE EASEMENT AND THE POINT OF BEGINNING OF THE PARCEL OF LAND HEREIN DESCRIBED; THENCE RUN N.05°30'06"W., ALONG SAID 20 FOOT DRAINAGE EASEMENT FOR A DISTANCE OF 77.99 FEET, MORE OR LESS; THENCE RUN N.22°53'36"E.,ALONG SAID 20 FOOT DRAINAGE EASEMENT FOR A DISTANCE OF 29.75 FEET, MORE OR LESS; THENCE RUN N.36°44'40"E., ALONG SAID 20 FOOT DRAINAGE EASEMENT FOR A DISTANCE OF 19.49 FEET, MORE OR LESS; THENCE RUN N.72°11'51"E., ALONG SAID 20 FOOT DRAINAGE EASEMENT FOR A DISTANCE OF 49.91 FEET, MORE OR LESS, TO A POINT ON THE NORTHEAST LINE OF SAID LOT 45; THENCE RUN S.29°43'12"E.,ALONG THE NORTHEAST LINE OF SAID LOT 45. FOR A DISTANCE OF 10.00 FEET, MORE OR LESS; THENCE RUN S.71°22'51"W., FOR A DISTANCE OF 48.63 FEET, MORE OR LESS; THENCE RUN S.42°35'541/V., FOR A DISTANCE OF 15.13 FEET, MORE OR LESS; THENCE RUN S.31°21'59"W., FOR A DISTANCE OF 27.74 FEET, MORE OR LESS;THENCE RUN S.01°53'19"E., FOR A DISTANCE OF 76.92 FEET, MORE OR LESS, TO THE POINT OF BEGINNING; CONTAINING 1054.45 SQ. FT, MORE OR LESS. THIS PROPERTY SUBJECT TO EASEMENTS, RESERVATIONS OR RESTRICTIONS OF RECORD. BEARINGS SHOWN HEREON REFER TO THE SOUTH LINE, LOT 45, PORT OF THE ISLANDS (THE CAYS) PHASE II, ACCORDING TO THE PLAT THEREOF AS RECORDED IN PLAT BOOK 21, PAGES 1-4 OF THE PUBLIC RECORDS OF COLLIER COUNTY AS BEING N.89°42'13"W. HOLE MONTES, INC. CERTIFICATE OF AUTHORIZATION LB#1772 BY -,441, P.S.M. #5628 THOMAS M. MU PHY STATE OF FLORIDA H\1990\19941154\WP\legal B-6731.doc Naples•Fort Myers Nt m /i5m ( o \( iC7) / a + + + + + a % 2 fw5»»% % w 2 eh ¥ RRCO - m 0 ® n « = d u a N - - - a E 0 wWWw » , w COO N- 5 2 # m -) 1) « oev �wawCV z o y « � vpr & . w ) / q / / \ & & \ mzzz0Eem « a _ z « / Sg / ± / \ % EL M 0 Q 0 « eg o �\� k 0Z Lai zm 2Sd � �e°�r k »_S � ,� � E.'4]} a° "c :o�n[ c ' ® 6\ ® a - ® ® � )k"aN ° < /7 ( $ z r. ° /_ }- §�) \ ?\ ~§ � . a. %\ / »\ / \=z <A \ 0 oo in / ee% \ / /m / j /2t ®49) 2 } b 2 z § RI z� .C., o w SO5ƒ19 E 7:21 dam mR I & /f § p200 ��« g� . I§ § , , e�k� § 7 -WHIN ) \ . �3 �§ ( i` d «` § - \ __ #_m_rZ—_VI unr_. _wVIS_»__mm REVERN August 15, 2011 TRENT 1111111111111 Board of Supervisors Severn Trent Services Port of the Islands Community Improvement District 210 N University Dr,Suite 702 Coral Springs,FL 33071 United States Re: Implementation of GASB 54 T: (954)753-5841 F: (954)345-1292 Dear Supervisors: www.severntrentms.com As you know the financial statements for the District must conform to the guidelines and standards established by the Governmental Accounting Standards Board ("GASB"). The GASB is an independent organization whose core mission is to establish and improve the standards for state and local government accounting and financial reporting. Each year the District's financial statements are audited to ensure compliance with these standards. The GASB will, from time to time, make changes to the standards in an effort to continuously improve the usefulness of the financial reporting or to help guide and educate the public and other users of financial statements. In February 2009, the GASB did just that by issuing a new accounting standard called GASB Statement No. 54 ("GASB 54"), Fund Balance Reporting and Governmental Fund Type Definitions. The new accounting standard will affect all local governments and must be implemented by the end of the current fiscal year (September 30, 2011). For the District, this means that the District Accountant will be updating your financial statements with GASB 54 prior to the end of the current fiscal year, September 30, 2011, for inclusion in the annual audit report. To assist with the implementation, we have put together for your review some information highlighting the key points of GASB 54 relevant to the District. We also included in this package some responses to the more frequently asked question such as: • How will GASB 54 affect the District's financial statements? • What role does the Board of Supervisors have in implementing GASB 54? • What is the plan/time-line for implementing GASB 54? I hope this package is helpful as we begin the process of implementing GASB 54. Please feel free to contact me should you have any questions or require addition information. Sincerely, Stephen Bloom Accounting Manager Phone: 954 753-5841 ext. 3022 sbloom( severntrentms.com Implementing GASE3 Statement No. 54 MASS 54") Prepared By: MINN MEM Table of Contents Page# IMPLEMENTING GASB 54 GASB 54-Overview Introduction 1 CurrentFund Balance Components--................................---. ...... ...... 1 New Fund Balance Components. .... .. . . . ... 2 Comparison of Current vs. New ............................., ......... 3 Implementation Plan ,... 4 Sample Financials Pre-GASB 54 Example , .,..,,,. 5 GASB 54 Example 6 FAQ Sheet,.. .... . ..... . .............. .......... . ... ......... 7-8 Sample Fund Balance Policy.................................................,,......,....... ......, 9 SEVERN GASB 54 - Overview TRENT 111111111111111 INTRODUCTION In February 2009, the Government Accounting Standards Board ("GASB") issued a new accounting standard called GASB Statement No. 54 ("GASB 54"),Fund Balance Reporting and Governmental Fund Type Definitions. The objective of GASB 54 is to enhance the usefulness of the fund balance information reported on the balance sheet by providing clearer fund balance classifications that can be more consistently applied and by clarifying the existing governmental fund type definitions.(') The new standard only affects governmental funds on the financial statements and must be implemented prior to the end of the current fiscal year, September 30, 2011. For many local governments, GASB 54 will have a significant impact on how their financial statements are presented. But for most Districts, the only significant change will be in the fund balance section of the balance sheet. GASB 54 establishes new classifications for how the District's resources will be shown in the fund balance section on the balance sheet. The new categories are based on the constraints or limitations placed on the District's resources either by the nature of the resource, internal or external parties. it is important to note that although GASB 54 will change how the fund balance and its various components are presented in the financial statements, GASB 54 will not affect the calculation or total of the fund balance. CURRENT FUND BALANCE COMPONENTS Before discussing the impact of GASB 54, it is helpful to review the current fund balance components. To begin with, fund balance is an important measurement of the difference between assets and liabilities. Traditionally, fund balance has been used to isolate the portion of the government's resources that are available for the following period's budget as shown in Exhibit 1. The reported fund balance components were reported as either reserved (not available) or unreserved (available). Many Districts will then impose additional limitations on portions of the unreserved balances by designating resources for a specific purpose. Exhibit 1— Current Fund Balance Components ✓ Reserved Fund Balance (not available for appropriation) ✓ Unreserved Fund Balance (available for appropriation) • Designated/Unreserved Fund Balance (available for appropriation, with a limitation on use imposed by government itself) • Undesignated/Unreserved Fund Balance (available for appropriation, with no external or internal limitations) Implementing GASB 54 1 Printed on 8/15/2011 10:37 AM SEVERN GASB 54 - Overview ' SERVICES NEW FUND BALANCE COMPONENTS As discussed previously, the current approach to reporting fund balances is based on the availability of the resource for budgeting. GASB 54 shifts that focus from the availability of fund resources for budgeting to"the extent to which the government is bound to honor constraints on the specific purposes for which amounts in those funds can be spent."(2) GASB 54 establishes five new fund balance components for reporting: nonspendable, restricted, committed, assigned, or unassigned. Together these components create a hierarchy(from highest to lowest)based on the level (degree)of constraint or restriction placed on the District's resources either by the nature of the resource, internal or external parties. Exhibit 2 describes the purpose for each of the new components and the relative strength of the limitation (constraint) imposed/created on each of the components. It is important to note that not all Districts will report all five components on their balance sheet. Exhibit 2: New Components of Fund Balance Highest I . Nonspendable Fund Balance — District resources that cannot be spent because of their form or because they must be maintained intact. (Examples:Inventory, prepaid items, long-term loans and notes receivable) � • Restricted Fund Balance—District resources whose use is constrained L by limitations imposed by creditors, grantors, laws and regulators of other governments or through constitutional provisions or enabling legislation. O U (Examples: Grantors, Bondholders, and Higher levels of government) • Committed Fund Balance — District resources whose use is constrained by limitations imposed solely by the Board of Supervisors. (Requires the same action to remove the constraint as was used by the Board of Supervisors to create it.) o • Assigned Fund Balance — Resources the District intends to use for a specific purpose; intent can be expressed by the Board of Supervisors or = by an official delegated by the Board of Supervisors. 0 N • Unassigned Fund Balance - Resources that are available for any purpose;these amounts are reported only in the general fund. Lowest Implementing GASB 54 2 Printed on 8/15/2011 10:37 AM SEVERN CiASB 54 - Overview TREI SERVICES COMPARISON OF CURRENT AND NEW Another way to visualize the change in fund balance reporting is by comparing the new fund balance components with the current ones. Exhibit 3 compares the new components with the old ones. As discussed earlier, the District is able to impose the limitations on resources in both the committed and assigned components. The nonspendable and restricted components are limited by either the nature of the resource or by external parties. Exhibit 3— Current vs. New Fund Balance Components • Nonspendable Essentially what is • Restricted now Reserved • Committed Essentially what is • Assigned now Unreserved ▪ Unassigned iot every government or every governmental fund will report all of these components. Notes 1.Summary of Statement No.54,Paragraph 1;http://www.gasb.org/st/summary/gstsm54.html 2.GASB Statement No.54, Paragraph 5 Implementing GASB 54 3 Printed on 8/15/2011 10:37 AM SEVERN Implementation Plan TREN-r Lerax.1.1 The following table shows the steps(in order)that will be taken to implement GASB 54 as well as the role the Board of Supervisors will play in the process. Provide Board of Supervisors with Accounting Manager September or October Meeting preliminary information on GASB 54. Include a sample balance sheet District Accountant Starting with the next meeting on the utilizing the new GASB 54 standards calendar, the District Accountant will for the Board of Supervisors. include a sample balance sheet with the new GASB 54 standards in the In the sample balance sheets,all agenda package. current reserved amounts will be temporarily classified as assigned. Review sample balance sheet with District Manager September or October Meeting Board of Supervisors. Determine if any resources need to be committed or assigned. All assigned or committed resources must have a specific intended purpose. Discuss with Board of Supervisors District Manager September or October Meeting the method by which resources will be committed. (i.e. resolution or motion) Discuss with Board of Supervisors if September or October Meeting anyone other than the Board of Supervisors can designate resources District Manager as assigned. (i.e. District Manager, District Accountant) Based on the direction of the Board District Accountant October or November Meeting of Supervisors, create a new fund balance policy for the Board of Supervisors to adopt at a meeting. Implementing GASB 54 4 Printed on 8/15/2011 10:37 AM SEVERN Sample Financials TRENT LigaiihatW PRE-GASB 54 EXAMPLE Balance Sheet January 31, 2011 Debt Service Capital Description General Fund Fund Project Fund Total Assets Cash $ 289,183 $ - $ - $ 289,183 Investments: Certificate of Deposits 446,904 - - 446,904 Construction Fund - - 850,000 850,000 Reserve Fund - 224,741 - 224,741 Revenue Fund - 253,412 - 253,412 Prepaid Items 24,635 - - 24,635 Total Assets $ 760,722 $ 478,153 $ 850,000 $ 2,088,875 Liabilities and Fund Balances Liabilities Accounts Payable $ 16,942 $ - $ - $ 16,942 Accrued Expenses 13,728 - - 13,728 Total Liabilities 30,670 - - 30,670 Reserved for: Debt Service - 478,153 - 478,153 Capital Projects - - 850,000 850,000 Unreserved/Designated to: Reserves-Renewal& Replacement 135,686 - - 135,686 Unreserved/Undesignated 594,366 - - 594,366 Total Fund Balances 730,052 478,153 850,000 2,058,205 f Total Liabilities and Fund Balances $ 760,722 $ 478,153 $ 850,000 $ 2,088,875 Implementing GASB 54 5 Printed on 8/15/2011 10:37 AM SEVERN Sample Financials rRErar SERVICES GASB 54 EXAMPLE Balance Sheet January 31, 2011 Debt Service Capital Description General Fund Fund Project Fund Total Assets Cash $ 289,183 $ - $ - $ 289,183 Investments: Certificate of Deposits 446,904 - 446,904 Construction Fund - - 850,000 850,000 Reserve Fund - 224,741 - 224,741 Revenue Fund - 253,412 - 253,412 Prepaid Items 24,635 - - 24,635 Total Assets $ 760,722 $ 478,153 $ 850,000 $ 2,088,875 Liabilities and Fund Balances Liabilities Accounts Payable $ 16,942 $ - $ - $ 16,942 Accrued Expenses 13,728 - - 13,728 Total Liabilities 30,670 - 30,670 Nonspendable Prepaid Items 24,635 - - 24,635 Restricted for: Debt Service - 478,153 - 478,153 Capital Projects - • 850,000 850,000 Committed to: Construction Project 100,000 100,000 Assigned to: 1st Quarter Operating Reserve 50,000 50,000 Roadway Resurfacing 35,000 - - 35,000 Asset Replacement 30,000 30,000 Clubhouse Renovation 21,000 - - 21,000 Recreational Projects 29,686 - - 29,686 Unassigned: 439,731 - - 439,731 Total Fund Balances 730,052 478,153 850,000 2,058,205 Total Liabilities and Fund Balances $ 760,722 $ 478,153 $ 850,000 $ 2,088,875 Implementing GASB 54 6 Printed on 8/15/2011 10:37 AM SEVERN FAQ Sheet TRENT SERVICES FREQUENTLY ASKED QUESTIONS Below are responses to some of the frequently asked questions about GASB 54. I Why has the GASB issued new standards for reporting the fund balance? The GASB issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, to address issues related to how fund balance information on the balance sheet was being reported. The GASB's original intention was to clear up confusion regarding the relationship between reserved fund balance and restricted net assets. However, the GASB's research revealed that the existing standards guiding fund balance reporting were being interpreted inconsistently by different governments. Consequently, the fund balance information reported by many governments also was inconsistent. What are the objectives of GASB 54? rite)objective of GASB 54 is to enhance the usefulness of fund balance information by: ) Providing clearer fund balance classifications that can be more consistently applied; and b.) Clarifying the existing governmental fund type definitions. sow does GASB 54 change the way Districts present their financial statements? The first change, which affects all Districts, will occur in the fund balance section on the balance sheet. Under the current reporting format, the fund balance is reported based on the availability of the resources using the categories-Reserved, Unreserved—Designated, and Unreserved— Undesignated. GASB 54 shifts the focus of fund balance reporting from the availability of fund resources for budgeting to: "the extent to which the government is bound to honor constraints on the specific purposes for which amounts in those funds can be spent." The fund balance will now be reported as Nonspendable, Restricted, Committed, Assigned, and Unassigned. Implementing GASB 54 I 7 Printed on 8/15/2011 10:37 AM SEVERN FAQ Sheet TRENT SERVICES FREQUENTLY ASKED QUESTIONS (continued) The second change, which only affects a very small number of Districts, is in the type of government fund reported in the financial statements (i.e. General Fund, Special Revenue Fund, Debt Service Fund, and Capital Project Fund). GASB 54 provides additional clarification on what types of resources should be reported in each of the fund types. In some circumstances, it might be possible that a District will need to change the type of fund (i.e. from Special Revenue Fund to General Fund) being used in the financial statements; however, the majority of Districts will not be affected by this aspect of GASB 54. 3. When does GASB 54 take effect? Governments are required to implement Statement 54 for fiscal years first ending June 30, 2011. For the District, this means that the financial statements must be updated with GASB 54 prior to the end of the current fiscal year, September 30, 2011. 4. What should the Board of Supervisors do to assist with implementing GASB 54? The Board of Supervisors can assist in the implementation of GASB 54 by determining which of the current designated funds in the General fund need to be committed or assigned. As stated previously, committed funds are for a specific use and can only be used for that purpose. Only the Board of Supervisors has the authority to reverse the commitment using the same procedure as was used to originally constrain the funds (i.e. resolution). The Board of Supervisors may also wish to assign other resources depending on the specific purpose and circumstance by which the funds can be spent. Resources that are assigned do not require a resolution. The Board of Supervisors will also need to determine the method by which resources will be committed when required (i.e. resolution or motion). In addition, the Board of Supervisors will need to decide who has the authority to assign resources (i.e. District Manager, District Accountant) and at what limits. The District Accountant will utilize this information to create a new fund policy for the Board of Supervisors to adopt at a meeting. Finally, the Board of Supervisors will need to adopt a resolution or motion to designate resources as committed fund balances. Implementing GASB 54 8 Printed on 8/15/2011 10:37 AM SEVERN Sample Fund Balance Policy TREND SERVICES Fund balance shall mean the gross difference between governmental fund assets and liabilities reflected on the balance sheet. ■ The District shall report governmental fund balances per GASB 54 definitions in the balance sheet as follows: • Nonspendable • Restricted • Committed • Assigned • Unassigned • The Board shall approve all commitments by formal action. The action to commit funds must occur prior to fiscal year-end, to report such commitments on the balance sheet of the respective period, even though the amount may be determined subsequent to fiscal year- end. A commitment can only be modified or removed by the same formal action. ■ When it is appropriate for fund balance to be assigned, the Board delegates the responsibility to assign funds to the District Manager or his/her designee. 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C O LL co 0 0 I-a d °> U.L O 6 C v7 .. 3 -5 , g o Ea. m-c mm m 'a)-00 m a0i a) a)m °_ 10 .. = o n m m % m m co c m c(n CO CO 0 C Q o 0 0 3 3 > > m m m o E m m c c c o c m c r t.N CU m co (o (6 co E L E— a) m co cO m 01 01 0) G W o_ a.a. CecL » QU E-:",U Q it iL a.F r- IL(_9HU222itx co CO a) Q 0C O OO CO CV CV NNNN -C LL CD CD C. 0 O 4- 0 0 d SEVERN Port of the Islands T R E N T August 2011 Operations Report SERVICES Water Treatment Plant Operations and Maintenance The Water Treatment Plant produced and distributed 2.147 MG for the month of August, which is an average of 0.069 MGD. Wastewater Plant Operations and Maintenance The WWTP treated approximately 1.355 MG for the month of August, which is an average of 0.043 MGD Reuse System Operations and Maintenance The reuse system delivered 3.801 MG,which is an average of 0.123 MGD. Permit Compliance: Water Treatment Plant: All permit requirements met Wastewater Treatment Plant All permit requirements met Events Occurring Throughout the Month: Wastewater Plant • Conduit failed to plant lift station in two places. Repaired conduit and upgraded wires to correct size. • Replaced fuel controller on portable generator • Replaced Batteries for Canal station generator • Ran canal station pumps, no problems Water Plant • Attending bi-weekly meetings with contractor and engineer. • Work Authorizations, HSP#3 &Well #2. Pumps are both repaired and the High Service pump was re-installed. Awaiting well evaluation prior to pump installation. • We will be doing Lead and Copper Sampling next week. Severn Trent Services•12600 Union Road Naples,Florida 34114•Tel 239-642-9219 1 Fax 239-642-9469•www.severntrentservices.com S E V E R N Port of the Islands T R E N T August 2011 Operations Report SERVICES Issues: Frank Kasilowski @ 135 Windward Cay has requested the flushing device be moved to the side easement of his property. WA 41966 Canal Pump Station Cabinet Asset management report Potable Water and Irrigation Usage vs. Billed 12 000 tl%Ps$' ic'Sh Y,� lralYFly r"trX ri .ad,'rc' t'',',,'',',-ef&IIT'[{ t�p lifi , 1L `, g'�'m :',:ii�y 11. 4ids :...isd .a t.:-4,,:*-,,kr,,*' .s, >. e1+ ic q�eV T3 s a�i n,� ,� ' 0 at �t E,s,��,,'to'.'kvI*ti^' »+esi' ` R >7§^., 4i ek , } : Y, �'h e r a '4 >, s``-g $ L�� r n a' iT 4,t,�t t. :: t 4,-n•.,; v ly ,,t, Y f. i s r H� -1 m r F- s s t'.,9G z�t�2 fis 9 i x,' x �,14 'i ,, r 10 000 r a tr Sk y 5 .3 T 1 n)} a'K t 34 0,�. �Sh t 3 S 1 , V 4. 1 � �nc r S.e.K'F L '� x y4�^A0 �tIO . 00 tt m :k . 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Severn Trent Services•12600 Union Road Naples,Florida 34114•Tel 239-642-9219 2 Fax 239-642-9469•www.severntrentservices.com Prepared by (frat-013-- k0-4-45 HOLE MONTES R.O. WATER TREATMENT PLANT ENGINEERS•PLANNERS•SURVEYORS PORT OF THE ISLANDS, FLORIDA PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT MONTHLY PROGRESS REPORT September 16, 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: Working on materials procurement and site utilities. RO building slab poured. Masonry wall construction continued. Building column rebar installed. Underground utility installation continues. • Primary Activities Last Month - ITT: Final re-submittals returned. • Functional Completion: Substantial Completion is required by the construction contract to occur no later than December 14, 2011. A time extension request for approximately one month has been approved. 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: Installation of PVC yard piping in progress. The RO building slab has been poured. Construction of the masonry walls and structural blocks and column are in progress. Internal building plumbing and electrical is in progress. • Safety Record: No safety incidents to report. • Stormwater Pond: Retention area substantially complete. C. Project Costs • Construction Contract: Six payments (Total of $924,038.11) [27%] 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. • ST Contract: No payments have been made to date on contract amount of $233,533.50 H:\2011\20110031EN\C Correspondence\C1 Client Corrspondencel20110916-September Monthly Progress Report BOS.doc Page 1 of 1 • Teague, Cal From: Ron Benson [RonBenson@hmeng.com] Sent: Friday, September 02, 2011 12:41 PM To: Dillon Norine Cc: Teague, Cal Subject: FW: New water line and meter Follow Up Flag: Follow up Flag Status: Red Norine I sent this email earlier today. "Great minds think alike?" 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: Ron Benson Sent: Friday, September 02, 2011 10:23 AM To: 'Di Gasaway' Cc: Frank Feeney; 'Casey, Bob'; Teague, Cal; Clifford Pepper Subject: New water line and meter DJ We are trying to get the contractor to expedite the approval by the State on the recently completed water line that runs over to your property. Once the line is approved to be placed into service, then Bob Casey at the WTP can have someone on his staff install the new water meter and backflow preventer assembly. You will need to have the service connection run from its current location over to the new meter. Please coordinate with Bob Casey, as the CID will not run the service line on your property, but the CID needs to make the connection to the new water meter. 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) 9/15/2011 Teague, Cal From: Ron Benson [RonBenson©hmeng.com] Sent: Thursday, September 01, 2011 2:58 PM To: Casey, Bob; Dillon Norine Cc: Teague, Cal Subject: RE: Gun Club Water Bill Importance: Low A problem is that the Gun Club does not own the water line that they use for service and neither does the CID. They were tied in to the old water line that served the old RV Park. The Gun Club, and RV Park were owned by the same person until it was split off. As I understand it, the CID installed a water meter that serves the old pipeline to the RV Park in order to make an issue out of the fact that the old pipeline probably leaked to encourage eventually abandonment of the old pipeline. As one time, many years ago, there was some confusion as to whether or not the CID owned that pipeline for the RV Park or not. It would be my suggestion to get the new water line connected ASAP and to solve the problem, then the CID can consider what to do about past water bills that appear to be for leaks in this old water line. 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) Original Message From: Casey, Bob [mailto:bcasey@stes.com] Sent: Thursday, September 01, 2011 2:14 PM To: Dillon Norine; Ron Benson Cc: Teague, Cal Subject: RE: Gun Club Water Bill Norine- I would suggest that the high bills are a result of leaks in the pipeline beyond the meter. The existing, Gun Club owned pipeline, is more than 300' long beyond the meter. We don't typically perform repairs on the customer side of the meter. The new line to the Gun Club was a topic of discussion at the progress meeting today. The new main line has been installed but not pressure tested or cleared for use by the regulators. Once that is completed, we will install a meter and Backflow preventor and the Gun Club can tie-in. The contractor was instructed by HM to expedite. We have verified the accuracy of the readings on a number of occasions. May I suggest we replace the existing meter with a new meter, which can be used again when the new service is available. We could also send the old meter out for testing, If the meter is verified as accurate, we would charge the customer for the test ($50) . If inaccurate, the customer would be entitled to a calculated refund and no testing charges. Thanks, Bob Casey 1 Project Mgr. Severn Trent Services 11985 Collier Blvd. Ste. 7 Naples. Fl. 34116 239-707-2003 Fax 239-455-5626 From: Dillon Norine [mailto:ndillonpoi@embargmail.com] Sent: Thu 9/1/2011 12:33 PM To: Casey, Bob; Benson Ronald Cc: Teague, Cal Subject: Re: Gun Club Water Bill I don't think the late charges are an issue versus the high water bills. What can we do to check for leaks or other reasons for the usage charges? Perhaps this needs to be an issue for the Board? Norine On Aug 31, 2011, at 12:36 PM, Casey, Bob wrote: > I did notice a number of late charges on his billing history. If agreeable, perhaps we look at a reducton there? > Thanks, > Bob Casey > Project Mgr. > Severn Trent Services > 11985 Collier Blvd. Ste. 7 > Naples. Fl. 34116 > 239-707-2003 > Fax 239-455-5626 > From: Ron Benson [mailto:RonBenson@hmeng.com] > Sent: Wed 8/31/2011 12:29 PM > To: Dillon Norine; Casey, Bob > Cc: Teague, Cal; Clifford Pepper; Frank Feeney > Subject: RE: Gun Club Water Bill > I do not know the details of the water bill for the Gun Club. I do know that we agreed to provide the Gun Club with a new water line as part of the agreement for the easement for stormwater, etc. The gun club getting water from the old water line which went through the old RV Park was a problem for everyone and needed to be replaced so the new water line was good for everyone including the owner of the vacant property south of the Gun Club as they were to have a water line on the north as well as east side of their property for future connections. > I am copying Clifford Pepper and Frank Feeney in our office as they are handling the WTP contract and will make sure the contractor provides the work that is required which may be impacting the gun club. > I will provide Cal additional information as I get clarifications, etc. > Best wishes > Ron 2 > > 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) > Original Message > From: Dillon Norine [mailto:ndillonpoi@embargmail.com] > Sent: Wednesday, August 31, 2011 12:22 PM > To: Bob Casey; Ron Benson > Cc: Teague Calvin Calvin > Subject: Gun Club Water Bill > D. J. Gasoway from the Gun Club called today. As requested, Roy Carter went to see him about his bill, and leaking water lines. > Apparently there are several issues involved. The contractor cut some lines, water and possibly electric, and dug up an area of grass to run the line to the canal. The contractor assured the Gun Club the grassy area would be returned to its original state, including leveling and new sod. I told him this would be done, but not until the job was nearer completion, although DJ has a big shooting event in November which will necessitate restoration prior to the event. > As to the water line issue, I can verify that the Gun Club has two restrooms, and little else that uses potable water except a sink in the office area, so the monthly bills are obviously too high. The Club could not be using the amount of water which generates the water bill. > He is willing to pay the AVERAGE monthly water bill in effect before the work began on the old RV Park. > Can someone straighten out this mess for one of the Port's residents? > Norine Dillon 3 Port of the Islands Community Improvement District Financial Report August 31, 2011 Prepared by SEVERN TRENT SERVICES Port of the Islands Community Improvement District Table of Contents FINANCIAL STATEMENTS Balance Sheet-All Funds Page 1 Balance Sheet-All Funds GASB 54 Page 2 General Fund Statement of Revenues, Expenditures and Changes in Fund Balance Page 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- 12 Special Assessments-Collection Schedule Page 13 Construction Schedule Page 14- 15 CIP Status Report Page 16- 17 Cash Flow Projections Page 18- 19 Cash Flow Projections-5 year Page 20 Monthly Activity Report Page 21 -26 Accounts Receivable Ageing Report(90+days outstanding) Page 27-28 Repair and Maintenance Detail Reports Page 29-32 Port of the Islands Community Improvement District Financial Statements (Unaudited) August 31, 2011 PORT OF THE ISLANDS CID STATEMENT OF NET ASSETS AUGUST 31,2011 GENERAL WATER AND TOTAL SEWER ASSETS $ $ $ CURRENT ASSETS: CASH 280,393 31,484 311,877 ACCOUNTS RECEIVABLE 834 4,603 5,437 ASSESSMENTS RECEIVABLE,NET 33,124 86,504 119,628 DUE FROM OTHER FUNDS 8,406 - 8,406 INTEREST/DIVIDENDS RECEIVABLE 476 - 476 INVESTMENTS: CERTIFICATE OF DEPOSIT-360 DAYS 149,618 - 149,618 MONEY MARKET ACCOUNT 722,456 26,161 748,617 SBA ACCOUNT 1,199 2,501 3,700 SBA ACCOUNT(RESTRICTED) 15,553 32,440 47,993 SBA RESERVES 1,401 - 1,401 SBA RESERVES(RESTRICTED) 1,868 - 1,868 CONSTRUCTION FUND - 4,230,885 4,230,885 FMV ADJUSTMENT (3,766) (7,013) (10,779) TOTAL CURRENT ASSETS 1,211,562 4,407,565 5,619,127 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 1,211,562 11,840,009 13,051,571 LIABILITIES CURRENT LIABILITIES: ACCRUED EXPENSES 3,000 4,200 7,200 RETAINAGE PAYABLE - 71,683 71,683 DUE TO OTHER FUNDS - 8,406 8,406 DEPOSITS - 32,900 32,900 DEFERRED REVENUE 33,124 86,504 119,628 TOTAL CURRENT LIABILITIES 36,124 203,693 239,817 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 36,124 5,187,166 5,223,290 NET ASSETS INVESTED IN CAPITAL ASSETS,NET OF RELATED DEBT - 2,448,971 2,448,971 RESERVES-ASSET REPLACEMENT - 25,000 25,000 UNRESTRICTED - 4,178,872 4,178,872 UNRESERVED/UNDESIGNATED 1,175,437 - 1,175,437 TOTAL NET ASSETS $ 1,175,437 $ 6,652,843 $ 7,828,280 NOTE:MINOR DIFFERENCES IN STATEMENT TOTALS Page 1 REPORT DATE:9/2/2011 ARE A DIRECT RESULT OF ROUNDING TO WHOLE DOLLARS. PORT OF THE ISLANDS CID STATEMENT OF NET ASSETS-GASB 54 AUGUST 31,2011 GENERAL WATER AND TOTAL SEWER ASSETS $ $ $ CURRENT ASSETS: CASH 280,393 31,484 311,877 ACCOUNTS RECEIVABLE 834 4,603 5,437 ASSESSMENTS RECEIVABLE,NET 33,124 86,504 119,628 DUE FROM OTHER FUNDS 8,406 - 8,406 INTEREST/DIVIDENDS RECEIVABLE 476 - 476 INVESTMENTS: CERTIFICATE OF DEPOSIT-360 DAYS 149,618 - 149,618 MONEY MARKET ACCOUNT 722,456 26,161 748,617 SBA ACCOUNT 1,199 2,501 3,700 SBA ACCOUNT(RESTRICTED) 15,553 32,440 47,993 SBA RESERVES 1,401 - 1,401 SBA RESERVES(RESTRICTED) 1,868 - 1,868 CONSTRUCTION FUND - 4,230,885 4,230,885 FMV ADJUSTMENT (3,766) (7,013) (10,779) TOTAL CURRENT ASSETS 1,211,562 4,407,565 5,619,127 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 1,211,562 11,840,009 13,051,571 LIABILITIES CURRENT LIABILITIES: ACCRUED EXPENSES 3,000 4,200 7,200 RETAINAGE PAYABLE - 71,683 71,683 DUE TO OTHER FUNDS - 8,406 8,406 DEPOSITS - 32,900 32,900 DEFERRED REVENUE 33,124 86,504 119,628 TOTAL CURRENT LIABILITIES 36,124 203,693 239,817 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 36,124 5,187,166 5,223,290 NET ASSETS INVESTED IN CAPITAL ASSETS,NET OF RELATED DEBT - 2,448,971 2,448,971 RESERVES-ASSET REPLACEMENT - 25,000 25,000 UNRESTRICTED - 4,178,872 4,178,872 ASSIGNED TO: 1ST QUARTER OPERATING RESERVES 104,757 - 104,757 UNASSIGNED 1,070,680 - 1,070,680 TOTAL NET ASSETS $ 1,175,437 $ 6,652,843 $ 7,828,280 NOTE:MINOR DIFFERENCES IN STATEMENT TOTALS Page 2 REPORT DATE:9/2/2011 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 August 31,2011 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF AUGUST-11 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL REVENUES Interest-Investments $ 1,045 $ 958 $ 5,442 $ 4,484 520.77% $ 172 Net Incr(Derr)In FMV-Invest - - 2,570 2,570 0.00% - Interest-Tax Collector - - 166 166 0.00% 50 Special Assmnts-Tax Collector 435,400 435,400 402,233 (33,167) 92.38% 360 Special Assmnts-Discounts (17,416) (17,416) (11,128) 6,288 63.90% 29 Other Miscellaneous Revenues - - 2,383 2,383 0.00% - TOTAL REVENUES 419,029 418,942 401,666 (17,276) 95.86% 611 EXPENDITURES Administrative P/R-Board of Supervisors 7,000 6,417 5,300 1,117 75.71% 300 FICA Taxes 536 491 405 86 75.56% 23 ProfServ-Engineering 26,000 23,833 18,010 5,823 69.27% 2,573 ProfServ-Legal Services 12,500 11,458 28,635 (17,177) 229.08% 2,788 ProfServ-Mgmt Consulting Sery 26,867 24,628 24,628 - 91.67% 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 120 110 21 89 17.50% - Postage and Freight 2,000 1,833 1,054 779 52.70% 84 Rental-Meeting Room 600 550 300 250 50.00% 25 Insurance-General Liability 8,440 8,440 7,830 610 92.77% - Printing and Binding 2,400 2,200 1,450 750 60.42% 119 Legal Advertising 2,200 2,017 371 1,646 16.86% 205 Miscellaneous Services 400 367 409 (42) 102.25% 32 Misc-Assessmnt Collection Cost 8,708 8,708 7,814 894 89.73% - Office Supplies 650 596 424 172 65.23% 23 Annual District Filing Fee 175 175 175 - 100.00% - Total Administrative 117,882 104,578 109,331 (4,753) 92.75% 8,411 Field Contracts-Mgmt Services 102,619 94,067 92,846 1,221 90.48% 8,444 Contracts-Landscape 94,234 86,381 89,307 (2,926) 94.77% 8,490 Electricity-Streetlighting 12,276 11,253 12,124 (871) 98.76% 1,327 Utility-Irrigation 7,200 6,600 6,362 238 88.36% 62 R&M-Renewal and Replacement 15,000 13,750 16,882 (3,132) 112.55% 225 R&M-Roads&Alleyways 6,000 5,500 - 5,500 0.00% - Capital Outlay 63,818 58,501 - 58,501 0.00% - Total Field 301,147 276,052 217,521 58,531 72.23% 18,548 TOTAL EXPENDITURES 419,029 380,630 326,852 53,778 78.00% 26,959 Excess(deficiency)of revenues Over(under)expenditures - 38,312 74,814 36,502 0.00% (26,348) Net change in fund balance $ - $ 38,312 $ 74,814 $ 36,502 0.00% $ (26,348) FUND BALANCE,BEGINNING(OCT 1,2010) 1,100,673 1,100,673 1,100,673 FUND BALANCE,ENDING $ 1,100,673 $ 1,138,985 $ 1,175,487 Report Date:9/2/2011 Prepared by: Page 3 Severn Trent Management Services I3 Tr ..wpa to r r cotD ' O) O tD o o ti - Ln 0 0 0 0 0 0 0 0 W o LO N W d bi a V O co O O 0 O CO O n O •- 0 O cr V N 0 CD ch t0D .c- CO S^`�` Cr' In 1� O) n )D en LD CD W a N W N N W 1: W 9 Cn ,� Zrt N N -I a Ca 1Q- to 0 2 ' CN Cr W m CO Cn tD Cr Ln o Ln CO ' Ln o 0 0 o O> V ul Lr- '7 1O <D t7 N W LD co O Cr N N- LD N LO F a to N " C7 tD t7 V O o CO t` n O Cn O V Cn CO CV .n- CO Q tri N V ..-.CV N to N N Co cn r .- n tT by O To Q t9 N ' O O O) ' - O en th CO O) ' ' ' ' Lf) ' Cr, U) N r en r O N .n- en 0 CO N t0 O N 0 W N GO N 0 CO N V 0 CVCVCV- CO a tD ' m C7 ' en O W O) N Or r r r Q CO LD ' d' ' 0 CO ' N W tO CO N i s to " ten N Cn en CO N O a Y M J N CV 0 Q CO g ' N n ' t7 O CO Cr V O) ' ' ' ' .- Lt) co ' ' tc) to ' ' Ln f7 lD or t•") O o-, (7 1� N N V 10 LD In E i0 V o.) 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CC % § 140 o 66. to3 » ® § § / » G \ § k $ \ * § » # ® b / cri _ Ca CD fa # D'i ® J i \ § 77t . sr to / ; _cri & q w \ Itt- i in- 73 } k / � N k f§ = K y 69 \ n- eto Cci CV - - - -" _ . f / c,cr, / a.@ 'xi co cri- i2 _cri CV<LC CO ro to § �� } 2 gi� \ } - - ; 0 a 2 - _. u TO } \ \ \ . � � 7 Oa 7 U) % & $ = a— CV » C k -a § k � / i \ \ � � � � - - - � . t< a / E ; K � - — Is � k § C } } \ mot - � k » . k I w z tata • 1. } \ \ � \ k CO - 2 2 i ) CV 0 J 64 % T } \ \ /\ „ CV CS CV cal CV CO f 2 ] - Le Cti ( E 64 CO4.0 ` } } \ \ \ 0 CO `_ A+ ) / z ® 2 ® p = OD . , \ - 05 2 3 < ° } k E > O = , \ , 13 m 0 u) a f ) - EEk / % § 2 - 2 § / k ) \ § » _ \ X Oa \ _ ® £ - • 0)w _ COUS U - E ® \3 ) ) 0 7 0 0 2 2 \ \ ) \) § \ \ \\ < \ ili rii CI t o ° » e e ƒ PORT OF THE ISLANDS Water And Sewer Fund Community Improvement District Statement of Revenues,Expenses and Changes in Net Assets For the Period Ending August 31,2011 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF AUGUST-11 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL OPERATING REVENUES Interest-Investments $ 3,224 $ 2,955 $ 5,334 $ 2,379 165.45% $ - Water Revenue 40,000 36,667 39,545 2,878 98.86% 2,272 Sewer Revenue 60,000 55,000 55,878 878 93.13% 3,200 Irrigation Fees 100,000 91,667 89,653 (2,014) 89.65% 4,619 Net[nor(Decr)In FMV-Invest - - 4,787 4,787 0.00%Special Assmnts-Tax Collector 1,135,025 1,135,025 1,048,566 (86,459) 92.38% 939 Special Assmnts-Discounts (45,401) (45,401) (29,009) 16,392 63.90% 75 Other Miscellaneous Revenues - - 17,551 17,551 0.00% 570 TOTAL OPERATING REVENUES 1,292,848 1,275,913 1,232,305 (43,608) 95.32% 11,675 OPERATING EXPENSES Personnel and Administration P/R-Board of Supervisors 7,000 6,417 5,300 1,117 75.71% 300 FICA Taxes 536 491 405 86 75.56% 23 ProfServ-Engineering 26,000 23,833 34,051 (10,218) 130.97% 2,573 ProfServ-Legal Services 12,500 11,458 28,635 (17,177) 229.08% 2,788 ProfServ-Mgmt Consulting Sery 26,978 24,730 24,730 - 91.67% 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 14,149 13,862 287 89.81% 1,236 Auditing Services 4,000 4,000 3,750 250 93.75% - Communication-Telephone 120 110 20 90 16.67% - Postage and Freight 1,000 917 524 393 52.40% 42 Rental-Meeting Room 600 550 300 250 50.00% 25 Insurance-General Liability 8,440 8,440 7,830 610 92.77% - Printing and Binding 1,500 1,375 906 469 60.40% 75 Legal Advertising 1,637 1,501 276 1,225 16.86% 152 Miscellaneous Services 400 367 1,255 (888) 313.75% 144 Misc-Assessmnt Collection Cost 22,701 22,701 20,371 2,330 89.74% - Office Supplies 750 688 490 198 65.33% 27 Total Personnel and Administration 154,090 129,195 150,173 (20,978) 97.46% 9,633 Water-Sewer Comb Services Contracts-Mgmt Services 309,505 283,713 278,669 5,044 90.04% 25,331 Contracts-Other Services - - 1,750 (1,750) 0.00% - Communication-Teleph-Field 3,768 3,454 3,591 (137) 95.30% 276 Utility -General 83,500 76,542 73,789 2,753 88.37% 6,684 R&M-Irrigation 10,000 9,167 19,290 (10,123) 192.90% 101 R&M-Water Plant 10,000 9,167 15,751 (6,584) 157.51% 353 R&M-Waste Water Plant 25,000 22,917 42,969 (20,052) 171.88% 3,503 Misc-Licenses&Permits 5,000 5,000 4,375 625 87.50% - Cap Outlay-Water Plant 3,102,670 2,844,114 1,066,021 1,778,093 34.36% 205,759 Cap Outlay-Waste Water Plant 30,796 28,230 319,561 - (291,331) 1037.67% Capital Reserve 25,000 22,917 22,917 0.00% - Total Water-Sewer Comb Services 3,605,239 3,305,221 1,825,766 1,479,455 50.64% 242,007 Report Date:9/6/2011 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 August 31,2011 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF AUGUST-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 4,140,860 2,121,063 2,019,797 47.50% 251,640 Operating income(loss) (3,172,925) (2,864,947) (888,758) 1,976,189 28.01% (239,965) Change in net assets $ (3,172,925) $ (2,864,947) $ (888,758) $ 1,976,189 28.01% $ (239,965) TOTAL NET ASSETS,BEGINNING(OCT 1,2010) 7,541,552 7,541,552 7,541,552 TOTAL NET ASSETS,ENDING $ 4,368,627 $ 4,676,605 $ 6,652,794 Report Date:9/2/2011 Prepared by: Page 7 Severn Trent Management Services ita co a) '0S. 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O O co w a a U w w > > O O 0 0 0 O _ _ O 0 2 Q O O o N .0 (7 f7 U CZ0 o O O C'V o n n L Z p7 M ni U ID U) 0 IL z • a 2 Q 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 07/08/11 $ 1,311 $ (39) $ 27 $ 1,299 $ 360 $ 939 07/25/11 $ 1,538 $ (46) $ 31 $ 1,524 $ 422 $ 1,101 08/11/11 $ 1,403 $ (104) $ - $ 1,299 $ 360 $ 939 TOTAL $ 1,382,477 $ 40,137 $ 28,185 $ 1,450,799 $ 402,233 $ 1,048,566 %Collected 92.38% 92.38% 92.38% TOTAL OUTSTANDING $ 119,627 $ 33,167 $ 86,461 Year Parcel ID Description Amount Comments FY 2010 1058920500 POI Hotel 119,627 bankruptcy FY 2011 1058920500 POI Hotel 119,627 bankruptcy Total Delinquent Parcels 239,255 rag,13 Report Date:9/2/2011 Port of the Islands Community Improvement District Series 2010 Special Assessment Revenue Bond 1. Recap of Capital Project Fund Activity Through August 31,2011 Bond Issued(Construction Account) $5,500,000.00 Source of Funds: Interest Earned $4,864.34 Use of Funds: COI ($42,700.00) COI (costs transferred to checking account but not yet paid) ($5,000.00) Disbursements Water Treatment Plant ($1,226,279.39) ($1,273,979.39) Adjusted Balance in Construction Account August 31,2011 $4,230,884.95 2. Funds Available For Construction at August 31,2011 Book Balance of Construction Account at August 31, 2011 $4,230,884.95 Construction Funds available at August 31, 2011 $4,230,884.95 3. Investments- BB&T at August 31,2011 Estimated Type Yield Principal Construction Fund: 0.13% $4,230,884.95 ADJ:Outstanding Amounts Due $0.00 Balance at August 31,2011 $4,230,884.95 Page 14 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 Monies $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 20 07/06/11 Hole Montes $19,575.00 $19,575.00 $19,575.00 21 07/22/11 Cardinal Contractors $170,192.15 $170,192.15 $170,192.15 22 07/27/11 Hole Montes $22,325.00 $22,325.00 $22,325.00 23 08/19/11 Cardinal Contractors $156,352.50 $156,352.50 $156,352.50 24 08/30/11 Hole Montes $19,700.00 $19,700.00 $19,700.00 Total FY 2011 $1,268,979.39 $1,226,279.39 $42,700.00 $1,226,279.39 Interest FY 2011 Interest $4,864.34 $4,864.34 Page 15 CO °iE ' o2s a 3 r 3 .N o x E C1.1 . 1 a"" 2 ? n N pa p y .r' h • in 7n 'for yc��''w '° O m W .� y Ti YJ to N O q t N O O m d N a d W .o o c � y a o E d a a` a` - .l' a` 0- m e 2 Cr, a o m n =g p 3 it 3 a, a ayi c d L. 3 ',-.. ?i c Yo o o,o a, c m m a;a,o ` a c o.1=of as o,anoo Q? o 8 W3 -1!!' 5 aMM I-M.-1=r_i- " i- S a a`.. �t2.Ex x to=co v)v)N 6 co u_ 0) o go co on , v. 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E f O _ b « 4 pp o 4, « 1 1 1 f yy v 01 W 2 L g d u S `• -coo o d n< e ' u ut E o o t y € ` -2 tT al < < \ t g -° t g § g _ -o b < h h w ti ti 2 o S'« F_<< 5 < u « o f H 3 3 o X _ }o b 1+ O N oc " y .- « F, 'E O .. ,.-..-n x = c 3�w ? " w 1- `c c E = f f f N ._ • F a c F- F c o s N '" « v'ivl3l` F << akklti < D <ctdaa.-4ct �fFo vvv' � � o�cnsC ga 3 sss � s � tS PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT PROJECTIONS GENERAL FUND Adopted Adopted 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 $10,946 $11,716 $12,390 Total Operating Revenues $419,029 $420,074 $428,930 $429,700 $430,374 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 $944,943 $1,094,561 $1,171,650 $1,238,954 Estimated Ending Cash Balance $944,943 $1,094,561 $1,171,650 $1,238,954 $1,296,060 WATER AND SEWER ENTERPRISE FUND Adopted Adopted 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 $470 $279 $88 Total Operating Revenues $1,292,848 $1,295,072 $1,290,094 $1,289,903 $1,289,712 Operating Expenditures Administrative $154,089 $155,259 $155,259 $155,259 $155,259 Maintenance $471,773 $471,867 $471,867 $471,867 $471,867 Total Operating Expenditures $625,862 $627,126 $627,126 $627,126 $627,126 Capital Expenditures CIP Projects $3,133,466 $3,737,976 $45,796 $45,796 $45,796 Total Capital Expenditures $3,133,466 $3,737,976 $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 $3,819,476 $94,087 $55,899 $17,521 'Estimated Ending Cash Balance $3,819,476 $94,087 $55,899 $17,521 ($21,049) Page 20 I I I I NN V, 0000 CO d' 0000OHM CO COO co MHHN N H CO W H 0- 00000 01 0000000 M U1M W N N 0 UD • • . . • 0OH CO d, M d,M 000NN L!) 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R. m o m o C C C 0 a m 0 V) N m 0 N y y y y 0 N y N d y d 0 y r m m N N N N N 55 y W mlpy a) mmmmmroO)roromm rommmmm rommmrommmPumroro cororommm 2 CI)v0 F-. m m ° v)nnnaam--� 000000 0000000000000 000000 N N N N N N N N N N N N N N N N N N N N N N N N N r) • � �j to NNN000 O cC4C5ao co o1 al c� C7 1-.6 � n ): oo0mvrn ° O chc3chc000 co 00000 CC C o > .r as 00000000000 NC�7nrNN Mtn r .- NNW W WWO (D NNNNNN > a) o a) a > 4 m 444 Un u)in )n )n co cn cn m co co Q v) a¢Q .E 0 Severn Trent Environmental Services Port of the Islands Process Residue Disposal - Applied against budget account,copies of invoices available upon request Cap$20,000.00 Inv.Date Vendor Description Invoice# Invoice$ Month 1/5/2011 Synagro Sludge Hauling 48087 4,920.93 January 4,920.93 January Total 4,920.93 Grand Total 2/10/2011 CM Weeks Trucking Water Sludge 10301 900.00 February 900.00 February Total 5,820.93 Grand Total 5/4/2011 Synagro Sludge Hauling 48588 3,408.92 May 3,408.92 May Total 9,229.85 Grand Total 6/8/2011 CM Weeks Trucking Sludge Hauling 12741 4,050.00 June 4,050.00 June Total 13,279.85 Grand Total 10-11 (11)August 3520 Sludge Page 32