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Agenda 06/17/2011 AGENDA Port of the Islands Community Improvement District Friday Orchid Cove Clubhouse June 17, 2011 25005 Peacock Lane 10:00 a.m. Naples, Florida 1. Roll Call 2. Approval of the Minutes of the May 20, 2011 Meeting 3. Audience Comments 4. Old Business A. Discussion on Big Cypress Lodge Developers Agreement B. Review of Landscape Maintenance Performance C. Update on 2011 Backflow Preventer Installations 5. New Business A. Discussion of Rule Development for Utilities B. Discussion of Road Striping Proposals 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. Discussion of Hydro Flush Installation at Orchid Cove B. Report on Hydrant Painting at Orchid Cove 8. Attorney's Report A. Update on North Hotel Bankruptcy Proceedings B. Update of Swale Agreement on Lot 45 PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT Meeting Agenda Friday,June 17,2011 PAGE 2 9. Engineer's Report A. Update on New Water Treatment Plant 10. Supervisors' Requests 11. Audience Comments 12. Approval of May 31, 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 i jf, < „ ��gs... ,�-x s s�o�rrollc� �a��1' -- -I � ;r, Daily News, a daily newspaper published a * " o � �rt # 1 SnxP owl iSTrs1C .> in Collier County, Florida: distributed i ,l #fie ati 41r , ,3 = s 711�a , t"rDzfh� of the p �Sn 1 r and Lee counties of Florida; that the att ;. , <_ wn°I ma, e t c.t copy of advertising was published in said 4 1O asfc` , Y # f �� a r s' newspaper on dates listed. ` ' }z zo; °W' Affiant further says that the said Na le ' -zo ` .. �: ,, News is a newspaper published at Naples, is F `$e 9n;0 , V$ 4 Collier County, Florida, and that the said��' ` Astileag4iitml,A ., Y �:ui newspaper has heretofore been continuousl �e1 .y! � u.�fn9 S,p6QnfaUur>�dL, 4 � � '* ' day and has been entered as second class m• 1a ,l p t�' a""' S °11 ` ' ° ' 5$4 �• Ord�'er *��P �% a �. Ea an has$ `t 'i"s 'fir " �-'` m� s matter at the post office in Naples, in sa_ � +� spye , , Collier County, Florida, or aperiod of if 1 j ma ne ,, ee, ,,`atitn recor o; t 't}i a `� u - � apt � � � next preceding the first publication of th�� edz °! - rt £' } a 7 sus 4 S. s& attached copy of advertisement; and affian ' g4 =`> further says that he has neither paid nor a°rit x . -w°' 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 ./4( --"ii Sworn to and Subscribed before me this S*1% day of (I jj 2011 Personally known by me \d\arloe f ...ass 4 .... ion. .` - KAROL E KANGAS ,„, . Notary Public-State of Florida „, 1—.a` My Comm. Expires Jul 29.2013 e ,,,t ,°,• Commission#DD 912237 0 From: "Soto's Lawn Service, Inc"<sotolawn@yahoo.com> Subject: Estimate from Soto's Lawn Service, Inc Date: May 19,2011 3:17:14 PM EDT To: bunderwood@stes.com, rziko@embarqmail.com, dillonpoi@embarqmail.com Reply-To: sotolawn@yahoo.com 1 Attachment,78.0 KB Dear Port of the Islands CID, Please review the estimate below. Feel free to contact us if you have any questions. We look forward to working with you. Sincerely, Soto's Lawn Service, Inc Estimate Summary Estimate # : 1030 Estimate Date: 05/19/2011 Total: $1,200.00 The complete version has been provided as an attachment to this email. Delivered by QuickBooks Online #al6 Estimate � s��'"'ii���� DATE ESTIMATE 3$ �� ' 05/19/2011 1030 Lawn Service, Inc. j' EXP. DATE aR _.., � �,��,� P.O. Box 367495 Bonita Springs, FL 34136-7495 ADDRESS Port of the Islands CID Accounts Payable Specialist Severn Trent Services 210 N.University Drive,Ste 702 Coral Springs,FL 33071 Activity Quantity Rate Amount •Exotic vegetation to be removed Newport Drive on right hand side 1 1,200.00 1,200.00 CJ )%--cuk All Estimates must be signed and returned prior to start of project. TOTAL, $1,200.00 Accepted By`. Accepted Date: (239)354-I lli) sotolawn(a yahoo.com ilhA . Estimate lw t4' DATE ESTIMATE# SOtO S 101194.:J. /4"Ir 1 06/14/2011 1063 Lawn n Servi e, Inc , /f Wit►' EXP.DATE 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 T i I ,v Activity Quantity Rate Amount •Recomending to replace dead grasses and 41 median Recommending 1 m 0.00 replacement: i •Oleander Dwarf PINK 601 12.00i 720.00 I i I I l i AU Estimates must be signed and returned prior to start of TOTAL $720.00. project. Accepted By: Accepted Date: (239)354-1080 sotolawnLa yahoo.com Page 1 of 1 Teague, Cal .. .__.._................._...................... ._......_..._......... .............. From: Ron Benson [RonBenson@hmeng.com] Sent: Monday, June 13, 2011 3:36 PM To: Teague, Cal Subject: FW: POI striping Cal Here is an estimate for engineering services for developing a striping plan for the roads at POI. This would include bringing all roads up to the current standards and providing a uniform plan, approved by Collier County. The project deliverable would be a striping plan you could bid to appropriate contractors. It is possible that a few signs may need to be altered for consistency. 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: George Hermanson Sent: Friday, June 10, 2011 5:01 PM `o: Ron Benson °ublect: POI strjrain Ron, I came up ith $3,000 for Ne work including: Drive rough to in ntory the existing striping and signage Prepare a uni orm striping plan conforming to current standards (could involve altering some signs if needed to make consistent) Submittal to County for approval (County engineer would like a simple submittal to review and keep in his files) If bidding assistance and inspection is needed, I would budget another$1,500. George 6/16/2011 ?age 1 01 4 Teague, Cal From: Ron Benson [RonBenson@hmeng.com] Sent: Friday, June 10, 2011 1:24 PM To: Teague, Cal; Casey, Bob; Underwood, Bert; Dick, Robert; RCZIKO@EMBARQMAIL.COM; Dan Cox Cc: Chuck Custer; Dale Lambert; RCZIKO@EMBARQMAIL.COM; Norine & Joe; tbissell@embargmail.com Subject: RE: WATER LEAK UNDER STELLA MARIS DRIVE NORTH The background is that when the developer's engineer needed the CID engineer to review the utilities prior to Collier County approving the plans for construction, I reviewed the plans and brought it to the Board's attention. At the time, I would have mentioned to the Board that the utilities plans were to the County's standards and other than a few minor things which we asked to be addressed, that the plans were approved. The property owner had more than enough ERCs so that was not an issue. The developer was told that the CID's policy was not to take ownership of water lines and sewer lines in multifamily developments where the pipes were going to be underneath parking lots and driveways as the CID only considered taking ownership of utilities constructed alongside roadways in easements or property to be dedicated to the CID where there was going to be easy and legal access for repair. The utilities on the private property were to be the responsibility of the HOA or other legal entity. Dan and I have discussed with the Board over the years the idea that since the water meters were installed at each residence (per an informal policy of the early Board and/or management company), that for reasons including this situation, that the Board consider taking ownership up to the water meter provided the condo associations provide a blanket easement over their property with release of responsibility for driveway and landscape restoration, etc. so the CID could perform repairs and maintenance. No action has been taken by the Board on this issue. While the Hotel (south at the Marina) has always understood that they were responsible for their own pipelines in the event of a leak, we have also had the situation of a leak wasting CID water until the owner repaired it(and possibly some where no one even knows it leaks). That is the reason we negotiated with the hotel for them to install a new system where there would be a master meter at the property line. The same thing with irrigation, as it seems like there are always leaks on irrigation lines or instances where people tap into the line without placing a meter, we have tried to go with master irrigation meters where possible so the property owner would have to pay for wasted water and that would be their incentive to repair any broken or leaking pipes. Large diameter fire protection lines with no taps made to them have been allowed to go unmetered as part of the CID fire protection service to the entire community. In that manner, there are some privately owned fire hydrants on privately owned pipelines and they are not metered. A meter assembly would reduce the flow and pressure to the fire hydrants. Generally a large diameter pipe with no taps does not leak and would have had a pressure test when new. Orchid Cove's irrigation system is somewhere in between that of a condo and a single-family system as the condo association has many areas where they irrigate common property, whereas in single family areas each house irrigates and mows the yard out to the street. 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) 6/10/2011 Page 2 of 4 (239) 777-1611 (Mobile) From: Teague, Cal [mailto:CTeague@severntrentms.com] Sent: Friday, June 10, 2011 12:30 PM To: Casey, Bob; Underwood, Bert; Dick, Robert; RCZIKO@EMBARQMAIL.COM; Ron Benson; Dan Cox Cc: Chuck Custer; Dale Lambert; RCZIKO@EMBARQMAIL.COM; Norine &Joe; tbissell@embarqmail.com Subject: RE: WATER LEAK UNDER STELLA MARIS DRIVE NORTH Hello everyone. As you know the leak under Stella Maris drive has been fixed but now we have a stickier problem to address, what do we do in the future if it happens again?The problem is that the developer didn't include the common area, road and utilities in the deed to the Condo Associations. The land is all in the name of the developer and they are bankrupt. Dick created a map to identify the area where the break occurred which is attached. All of the property in yellow is owned by the developer and as mentioned they aren't around. This will be added to the agenda and we all need to be prepared to discuss it. Dan what is our legal commitments? How do you think we should address it? Ron what is the history behind this issue?Anyhow please be preared to offer ideas and suggestions on how to address this at the meeting. 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: Wednesday, June 01, 2011 8:53 PM To: Casey, Bob; Underwood, Bert; Dick, Robert; 'Dick Ziko (RCZIKO@EMBARQMAIL.COM)' Subject: FW: WATER LEAK UNDER STELLA MARIS DRIVE NORTH Guys see below, I agree we don't want to fix private property but we do want to see this corrected. Make certain Roy or anyone isn't committing us to repairs that aren't the CID's responsibility but as I say we need to get it addressed. Let me know what the plan is here, OK? 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: DICK ZIKO [mailto:RCZIKO@embarqmail.com] Sent: Wednesday, June 01, 2011 2:33 PM To: Teague, Cal Subject: Fwd: WATER LEAK UNDER STELLA MARIS DRIVE NORTH Begin forwarded message: From: "Dale Lambert" <dalelambert@embarqmail.com> 6/10/2011 Page 3 of 4 Date: June 1 , 2011 1:12:57 PM EDT To: "Richard Ziko" <RCZIKO@embargmail.com> Subject: RE: WATER LEAK UNDER STELLA MARIS DRIVE NORTH From: LeRoy D Smith [mailto:ldsmith@centurylink.net] Sent: Wednesday, June 01, 2011 10:44 AM To: Dale Lambert Cc: Richard Ziko;Norine Dillon; Charles Custer; Ted Bissell; Pat McNally; Sandy Taylor; Billw; John Carr; Carol Coons 25 - Stella Maris - Sec; Kemot; danmaureen; Loretta Barfield; ralphbridger; swainsurance;john underwood; gricci2; Jack Carey Subject: Re: WATER LEAK UNDER STELLA MARIS DRIVE NORTH Whether or not there was a formal turnover,the water is being wasted. The builder is gone. His turnover will not happen. We all use the water, we all pay water bills. It's not being charged to my meter,but I care about our development and do not think it appropriate to neglect this needed repair. I understand we have approved a new, multimillion dollar water treatment plant. Surely we can afford to repair a broken pipe. Original Message From: "Dale Lambert" <dalelambert@embargmail.com> To: "LeRoy D Smith" <ldsmith@centurylink.net> Sent: Wednesday, June 1, 2011 10:07:17 AM Subject: RE: WATER LEAK UNDER STELLA MARIS DRIVE NORTH Dick, I believe that this water line belongs to the Condo Association. We have never taken it over from the developer. It sounds like Roy may have indicated we are going to fix this leak. Someone needs to inform the Condo that this is their problem. Dale From: LeRoy D Smith [mailto:ldsmith@centurylink.net] Sent: Wednesday, June 01, 2011 8:03 AM To: rcziko@embargmail.com Cc: dillonpoi(aembarqumail.com; crcuster(caol.com; tbissell@emb.arqumail.com; 6/10/2011 Page 4 of 4 Dale Lambert Subject: WATER LEAK UNDER STELLA MARIS DRIVE NORTH My name is LeRoy Smith. I live full time at 380 Stella Maris Dr.N. #2603. For weeks there has been a constant water leak in the middle of Stella Maris Dr.N.,which I have reported several times to the POI Water Office. I have been told they were waiting for other utility companies to mark the location of other services. That should only take two (2) days. Can you please tell me when this repair will be made? It wastes precious water, it looks green and nasty from the scum. 6/10/2011 IMMO IIIMINIM ..............,........... ...,. 1,44 • .......ittit-11. .,- . ... /,,,,,,, ...,..„-.. - . , , Alk, i e. .• ,,,,.• Y,,f, . -,,,-.-1, . / w .•• -./- :A*? 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(Si ." , -3' 44t '''Y --‘' C "' (13 ' .-* ,4.. ' e -'-': A 4 a'' - 'D .. ;,- a'• * re ..,1 '''!T•... ,,.!-7:- ". = ) _..,,;• g I , ... r ,-- , - --'';744'.'7".:----- .'="'""e---J--4----,---'....'Pli,'''.,4•-t4—i-.-r::,-••:::::F•:-‘'f,':,'.-7,,,z-,..,-,-m-,..::,:2:,,,.,,,,...- < . , v) E2 , = Z 4 , --- '.•_ :5 „; , ...., eD .—• ,:. ..... 7 co _,_,,..1 •., ul "i 11.1 '; .,t. X O LI:ii 2 ,41 4t1 2 —la.... . ru)" el) tu : z —J 4, -L,6_ 'I,73 ccS 40 44 ' _„ .. .„ _,.._ .... ,..,... Page 1 of 5 Teague, Cal From: Ron Benson [RonBenson@hmeng.com] Sent: Tuesday, June 14, 2011 10:07 AM To: Ron Benson; Dan Cox; Teague, Cal Cc: Tom Murphy Subject: RE: POI 5/20/11 CID meeting summary Attachments: 20110614100041826.pdf Dan Since the easement is per the plat, we are going to describe an adjacent parcel (sort of a long skinny triangle) zero feet wide at one end and maybe ten feet wide at the other end adjacent to the easement for an additional drainage easement. Since the property owner recently surveyed the top of rip rap line, we are not going to do a field survey and instead draw the exhibit based on use of their survey in order to save the CID money. I believe that the boundaries I am suggesting will work in the field as well as am trying to be sensitive to the property owner. I believe that when the builder does the site grading and landscaping that it will look reasonable as it will be a neat grassed swale of fairly uniform width up against the top of the rip rap at the rear of the yard. The good thing is that we are not asking for much near the tightest corner of the pool and that transition in their yard would have been how it will end up without changing the easement. The Board will need to remember that we are not doing this to accommodate the builder or home owner but to accommodate the CID needs. You should be able to write the legal document based on the marked up sketch attached and we will replace with the legal description from the surveyor later this week. 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: Tuesday, June 14, 2011 9:17 AM To: 'Dan Cox'; Teague, Cal' Subject: RE: POI 5/20/11 CID meeting summary No, but I will get someone right on it. Best wishes Ron Ronald E. Benson Jr., Ph.D., P.E. Senior Vice President/Principal Hole Montes, Inc. 950 Encore Way Naples, Florida 34110 6/16/2011 Yage 2 of (239)254-2000(Voice) (239) 254-2097 (Fax) (239) 777-1611 (Mobile) From: Dan Cox [mailto:dhcox@gtcom.net] Sent: Tuesday, June 14, 2011 8:57 AM To: Ron Benson; 'Teague, Cal' Subject: RE: POI 5/20/11 CID meeting summary Hi Ron, have you prepared the sketch mentioned below? Dan Daniel H. Cox, P.A.,Attorney at Law P.O. Drawer CC 206 West 6th Street Carrabelle, FL 32322 Telephone: 850-697-5555 Cell: 239-370-0842 Facsimile: 850-697-2171 dhcox@gtcom.net From: Ron Benson [mailto:RonBenson@hmeng.com] Sent: Monday, May 23, 2011 5:16 PM To: Teague, Cal Cc: Daniel Cox Subject: RE: POI 5/20/11 CID meeting summary After the meeting on Friday afternoon, I went over to lot 45. The homeowners were there and we had a very nice conversation. I explained who I was and that I had helped their builder with the information needed for the building permit, etc. We walked over to the swale and I could see where the builder has already replaced the rip rap and dirt where there had been a large blow out a few years ago. I explained the function of the swale and the importance to them and their neighbors for it to work properly. They seemed OK with everything, so I mentioned that the attorney would like to get them to execute an agreement to modify the swale location due to the actual property line being out in the water instead of closer to the top of the bank. It sounds like we should not have any problem here as long as the agreement doesn't ask them to do anything extra and simply references a survey easement document which is matter of fact the only practical location for the swale at this time. I will prepare the easement sketch for Dan to write an agreement to swap out the easement per the plat with the easement on the sketch. Keep it simple and we should be OK. 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) 6/16/2011 li r. MEAN HIGH WATER LINE i WILKINSON & ASSOCIATES. INC. Fake Union & PROPERTY LINE /R p�RPP WITNESS LINE PER PLAT ,; Canal E., (pi-) ; o' / �J Found 5/$" Iron Pin /IIl�'W 50_40 No ID # DRAINAGE20 FEA3EMENT 'T / .34 36 RIP:RA%-- PER PLAT 4111111111P'�" TOP�� i� IronnPin/8„ 20./' k 1 k\\O 0782 •/7'i) ACA,, --. '% \\ / ; \ / h / ,, Lot 45 ,?. / / ,t ' 4, 1 z w ' zN � / / ' ,' /SET I N PIN N -N- i /,bsh & P ON o_ N_ .L / 41 OFFSET FROM/ ' 36.9' \ �' /,� ,'i TNESS LINE G .. . l 4 's \ ! O 7' ''o •°ti 2>0 h ems. o I '> AY \ ,-- y. � Z o b`0 �`' ��' of l 3 o rn mks) oo m o �P ,, CONCRETE SLAB li r`"'.� • v O ,(`r .°' (AKA 135) \ `J J Z �. -i 47 O hti ry \ -Found . 7.6'r� 4) 4 1 b) "7 Iron Pig <, Gt< N6. `?J s o' J #6569 q) 1!L o• / Co 1 +i O m 4.2' ty / �� 1.8' �flh 004 ° 26.7'/ II eJ �/ II ii / I, !� I i / 1`; Edge of __ Pavement II Z7 1 / 1 -to 1. , I O11'+/ NOO.E<38I c Found 5/8" ( ) Found 5/8" DRAINAGE \TCH Iron Pin S 89'40'43°" E 100.38' M \ 50,00' PIPE BASIN #1126 5 89'42"13 E 100.38 (PL) TO WI TNESS LINE Iron Pin \FLUME GRA TE f'- BEARING BASIS S 89'42'13" E ASSUMED #1126 * ELEVATION CENTERLINE CONTROL S 89' 6.62' Lot 89'. 44 FLOOD ZONE INFORMATION FLOOD ZONE: AE ELEV: 7.3' COMMUNITY: 120426 CURVE RADIUS DELTA ARC LENGTH CHORD LENGTH CHORD E PANEL: 0850 G CI 50.00' 5959'01" 52.35' _ 49.99' N 30'17' ` ` DATE: 1 1/17/05 G./ (M) 49.93' Al 30'17' PORT OF THE ISLANDS Community Improvement District Annual Operating Budget Fiscal Year 2012 Version 2-Modified Tentative Budget (Printed on 6/7/11 4:00 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 14 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 JUN- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2009 FY 2010 FY 2011 MAY-2011 SEP-2011 FY 2011 FY 2012 REVENUES Interest-Investments $ 11,804 $ 9,977 $ 1,045 $ 4,038 $ 348 $ 4,386 $ 2,090 Net Incr(Decr)In FMV-Invest (5,786) 6,271 - 2,974 - 2,974 - Interest-Tax Collector 236 1,429 - 115 - 115 - Special Assmnts-Tax Collector 439,607 404,299 435,400 373,179 62,221 435,400 435,400 Special Assmnts-Refund - (13,304) - - - - - Special Assmnts-Delinquent - 3,795 - - - - - Special Assmnts-Discounts (11,417) (12,027) (17,416) (12,018) - (12,018) (17,416) Other Miscellaneous Revenues 2,733 3,277 2,383 - 2,383 - TOTAL REVENUES 437,177 403,717 419,029 370,671 62,569 433,240 420,074 EXPENDITURES Administrative P/R-Board of Supervisors 6,300 6,400 7,000 4,000 2,000 6,000 7,000 FICA Taxes 482 490 536 306 153 459 536 ProfServ-Engineering 30,435 16,550 26,000 14,158 8,668 22,826 26,000 ProfServ-Legal Services 17,165 28,890 12,500 17,540 4,168 21,708 12,500 ProfServ-Mgmt Consulting Sery 26,084 26,084 26,867 17,911 8,956 26,867 27,539 ProfServ-Property Appraiser - - 6,531 - 6,531 6,531 6,531 ProfServ-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 40 57 100 Postage and Freight 1,034 1,280 2,000 804 668 1,472 1,500 Rental-Meeting Room - 600 600 225 100 325 300 Insurance-General Liability 10,667 7,979 8,440 6,202 1,316 7,518 8,270 Printing and Binding 2,055 1,551 2,400 1,007 800 1,807 2,000 Legal Advertising 2,084 2,475 2,200 166 732 898 2,200 Miscellaneous Services 1,369 293 400 291 200 491 400 Misc-Assessmnt Collection Cost 1,000 1,944 8,708 7,223 1,485 8,708 8,708 Office Supplies 334 774 650 353 216 569 650 Annual District Filing Fee 175 175 175 175 - 175 175 Total Administrative 112,171 108,486 117,882 82,883 36,033 118,916 117,132 Field Contracts-Mgmt Services 99,641 99,703 102,619 67,515 33,774 101,289 103,821 Contracts-Landscape 94,082 95,953 94,234 56,295 31,412 87,707 79,440 Electricity-Streetlighting 11,979 12,267 12,276 8,335 4,092 12,427 13,000 Utility-Irrigation 6,329 9,248 7,200 4,493 2,400 6,893 7,200 R&M-Renewal and Replacement 26,342 19,567 15,000 16,657 5,000 21,657 20,000 R&M-Roads&Alleyways - - 6,000 - 2,000 2,000 6,000 Capital Outlay - 4,508 63,818 - - - 73,481 Capital Reserve 23,941 - - - - - - Total Field 262,314 241,246 301,147 153,295 78,678 231,973 302,942 TOTAL EXPENDITURES 374,485 349,732 419,029 236,178 114,711 350,889 420,074 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 JUN- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2009 FY 2010 FY 2011 MAY-2011 SEP-2011 FY 2011 FY 2012 Excess(deficiency)of revenues Over(under)expenditures 62,692 53,985 - 134,493 (52,142) 82,351 (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 - 134,493 (52,142) 82,351 (0) FUND BALANCE,BEGINNING 983,996 1,046,688 1,100,673 1,100,673 - 1,100,673 1,183,024 FUND BALANCE,ENDING $ 1,046,688 $ 1,100,673 $ 1,100,673 $ 1,235,166 $ (52,142) $ 1,183,024 $ 1,183,024 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. I 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. FY 2012: 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 Fiscal Year 2012 4 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 $ 1,183,024 Net Change in Fund Balance-Fiscal Year 2012 (0) Reserves-Fiscal Year 2012 Additions - Total Funds Available(Estimated)-9/30/2012 1,183,024 ALLOCATION OF AVAILABLE FUNDS Operating Reserve-First Quarter Operating Capital 105,018 t1l Subtotal 105,018 Total Allocation of Available Funds 105,018 Total Unassigned(undesignated)Cash $ 1,078,005 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 JUN- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2009 FY 2010 FY 2011 MAY-2011 SEP-2011 FY 2011 FY 2012 OPERATING REVENUES Interest-Investments $ 13,026 $ 3,980 $ 3,224 $ 4,329 $ 2,176 $ 6,505 $ 5,448 Water Revenue 40,061 41,656 40,000 31,600 15,800 47,400 40,000 Sewer Revenue 60,269 59,903 60,000 44,663 22,332 66,995 60,000 Irrigation Fees 64,283 102,220 100,000 66,487 33,244 99,731 100,000 Meter Fees 250 - - - - - - Net Incr(Decr)In FMV-Invest (10,775) 11,677 - 5,538 5,538 - Interest-Tax Collector - 3,271 - - _ - - Special Assmnts-Tax Collector 1,148,055 1,055,823 1,135,025 972,825 162,200 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) (31,328) (31,328) (45,401) Other Miscellaneous Revenues 17,448 11,552 - 15,781 - 15,781 - TOTAL OPERATING REVENUES 1,302,802 1,234,378 1,292,848 1,109,895 235,751 1,345,646 1,295,072 OPERATING EXPENSES Personnel and Administration P/R-Board of Supervisors 6,300 6,400 7,000 4,000 2,000 6,000 7,000 FICA Taxes 482 490 536 306 153 459 536 ProfServ-Engineering 72,413 25,531 26,000 30,199 8,668 38,867 26,000 ProfServ-Legal Services 17,276 29,076 12,500 17,540 4,168 21,708 12,500 ProfServ-Mgmt Consulting Sery 26,192 26,192 26,978 17,985 8,993 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 9,879 5,144 15,023 15,821 Auditing Services 3,568 3,568 4,000 3,750 - 3,750 3,750 Communication-Telephone 31 58 120 17 40 57 100 Postage and Freight 380 634 1,000 399 332 731 1,000 Rental-Meeting Room - 600 600 225 100 325 300 Insurance-General Liability 10,667 7,979 8,440 6,202 1,316 7,518 8,270 Printing and Binding 1,012 969 1,500 629 500 1,129 1,500 Legal Advertising 1,522 1,841 1,637 123 544 667 1,600 Miscellaneous Services 1,545 810 400 856 428 1,284 1,100 Misc-Bad Debt 2,008 - - _ _ - - Misc-Assessmnt Collection Cost 39,704 37,904 22,701 18,830 3,871 22,701 22,701 Office Supplies 334 885 750 408 252 660 750 Depreciation Expense 214,576 253,166 - - - _ - Total Personnel and Administration 420,870 418,488 154,090 118,816 53,534 172,350 155,259 Water-Sewer Comb Services Unemployment Compensation 239 271 - - - - - Contracts-Mgmt Services 300,520 300,698 309,505 202,677 101,322 303,999 311,599 Contracts-Other Services - - - 1,750 - 1,750 2,000 Communication-Teleph-Field 3,730 3,918 3,768 2,823 1,256 4,079 3,768 Utility -General 82,469 76,559 83,500 52,835 27,832 80,667 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 JUN- PROJECTED BUDGET ACCOUNT DESCRIPTION FY 2009 FY 2010 FY 2011 MAY-2011 SEP-2011 FY 2011 FY 2012 R&M-Irrigation - 7,134 10,000 13,292 3,332 16,624 10,000 R&M-Water Plant - 27,693 10,000 8,033 3,332 11,365 10,000 R&M-Waste Water Plant - 39,203 25,000 31,219 8,332 39,551 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 - - 3,102,670 401,201 1,021,685 1,422,886 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 1,032,710 1,243,277 2,275,987 4,209,843 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 1,194,226 1,399,235 2,593,461 5,020,462 Operating income(loss) 321,254 345,055 (3,172,925) (84,331) (1,163,484) (1,247,815) (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) (84,331) (1,163,484) (1,247,815) (3,725,390) TOTAL NET ASSETS,BEGINNING 6,284,986 7,090,497 7,541,552 7,541,552 - 7,541,552 6,293,737 TOTAL NET ASSETS,ENDING $7,090,497 $7,541,552 $4,368,627 $ 7,457,221 $(1,163,484) $6,293,737 $ 2,568,347 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 Cl aptea 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 Fiscal Year 2012 10 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 Fiscal Year 2012 12 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 $ 6,293,737 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 Total Funds Available(Estimated)-9/30/2012 660,903 ALLOCATION OF AVAILABLE FUNDS Restricted Fund Balance (3)Construction Account 553,234 Assigned Fund Balance (4) Reserves 50,000 Nonspendable Fund Balance Deposits 32,600 Total Allocation of Available Funds 635,834 Total Unassigned Cash $ 25,069 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 �a C C 0 CD 0 0 w 0 m 0 co a) co in rn 13 �n r- - v o - - c'i 5 N 0 O L N a. L I- L L O C 0 G (f} ER c CO CD 0 ti r In (o Lc) ci co � a N v— (') M uj co L o > o) U rn �- L 0 co L 1 O ER ER 6 a) L a) .cr) o a) rn a) L co N L a) = .c a) E 0) o '- a) a) E (0 C L p N L N • a 2 a) L U) ) a) a) 0 0 a O o 0 0 a) H 0• 0 H H Lc EC PEOPLE.POWER.POss1RILmEs. www.lcec.net• (239)656-2300 Explanation of charges on reverse side. Page 2 of 3 SA ID#9331739965 Security Lt-Comm Service From 03/16/2011 to 04/12/2011 ,. ,` + yt� ,¢Y ti � :" 4 . 439.11 267.75 Power Cost Adj. (1,343.9998 kWh at$0.01796) 24.14 Summary Of Light Related Charges 463.25 Summary Of Pole Related Charges 267.75 Gross Receipts Tax 11.88 fate:S'afe :`" c `` 2 Current Charge Subtotal $794.88 Service Address:25038 PEACOCK LN LIFT STATION NAPLES,FL 34114 SA ID#9331739128 Elec Svc-Sm Commercial Service From 03/14/2011 to 04/12/2011 Customer Charge 20.00 Energy Charge(72 kWh at$0.0821) 5.91 Power Cost Adj.(72 kWh at$0.01796) 1.29 Summary Of Electric Billing Charges 27.20 Gross Receipts Tax 0.70 State Sales Tax 1.95 Current Charge Subtotal $29.85 kWh 111111111111i 1T rle Jun Jul Au Se. Oct Nov Dec Jan Feb Mar _mac` ?1 t3 .a tag .ate S r .Iouti( F e �ln..'zr-.,� T..T`:� . �* ka� �(7d ( 1i .. $s�� ey•�` 1 • a� t ..' s ,a€._� t 9409254 04/12/2011 2700.000 N 03/13/2011 2628.000 N 1.000 72.000 KWH 30 Estimated Next Read Date: 05/12/2011 Service Address:25038 PEACOCK LN SIGN NAPLES,FL 34114 tear here — tear here Customer Name: ORCHID COVE AT PT OF THE ISLANDS CONDO Account Number: 3962807379 Due Date:05/03/2011 Page 2 of 3 l DISC)vER • ERKRN Please check box if address is incorrect and indicate change(s)on back Vim' • _ 111E., Past Due/Prev Balance Current Charges'rg Total Amount Due Current �Charges /Due Amountl Paid/ PEOPLE.POWER.POSSIBILITIES. XXXXV XXXXX MMX xxxxx XXXXx .MA/� Please detach and return with your payment. Make checks payable to LCEC. ACCOUNT NUMBER 3962807379 Checks must be in U.S. funds and drawn on a U.S. bank. Ng• 10 The LCEC specialized energy experts have the tools to help you save energy.We provide roL.C ECfree onsite and virtual energy audits.Call 239-656-2300 today or visit www.lcec.net to become your own energy expert. PEOPLE.POWER.POSSIBILITIES. www.lcec.net• (239)656-2300 Explanation of charges on reverse side. Page 1 of 2 0o,13,r1-00345$ Customer Name: PORT OF THE ISLANDS COMM IMPROV DISTRICT Account Number: 4941120000 Due Date: 06/02/2011 Account Summary as of May 12,2011 Previous Balance 514.70 Payment Received-04/21/2011 -514.70 Corrections 0.00 I Past Due Balance $0.00 Current Charges-ELECTRIC 514.70 Adjustments&Other Charges 0.00 Service Address:262 S STELLA MARIS NAPLES,FL 34114 SA ID#5741120006 Security Lt-Res Service From 0 3/2011 to 05/12/2011 crikalli 1. ?'g 2a LV•4 40.64 Power Cost Adj.(184.0000 kWh at$0.01796) 3.30 Summary Of Light Related Charges 43.94 Gross Receipts Tax 1.13 Current Charge Subtotal 45.0� SA ID#5741120007 Security Lt-Res Service From 04/13/2011 to 0J/ 1 1 ,A ors ,r4I1ti ltr5ea 6.20 339 ft of Underground Conductor at$0.01 per ft 3.39 Summary Of Light Related Charges 3.39 8 Summary Of Pole Related Charges 6.20 Gross Receipts Tax Current Char a Subtotal $9.68 Service Address:NEWPORT DR NAPLES,FL 34114 SA 4941120088 Security Lt-Res Service From 04/13/2011 to 05/12/2011 32 units 100 HPS Light at$10.16 each 325.12 1 units 150 HPS Light at$12.70 each 12.70 Power Cost Adj. (1,540.9997 kWh at$0.01796) 27.68 Summary Of Light Related Charges 365.50 'GcossReceipts Tax r ami Current Charge Subotal tear here tear her --- — —— — -- - - e Pay your electric bill with your MasterCard,VISA,Discover or American Express card by calling 239-656-2300 or at www.lcec.net. Payments made before 4 pm post to your LCEC account within 6 hours; Page 1 of 2 after 4 pm post the next business da . Li = DISCOVER ' �.M - Please check box if address is incorrect and indicate change(s)on back ME - LCECPast Due/Prev Balance Current Charges Total Amount Due Current Charges Due Amount Paid PEOPLE.POWER.POSSIBILITIES. $0.00 $514.70 $514.70 06/02/2011 Please detach and return with your payment. Make checks payable to LCEC. ACCOUNT NUMBER: 4941120000 Checks must be in U.S. funds and drawn on a U.S. bank. ADDRESSEE REMIT TO 3458 2 MB 0.515 15-15 111111ihilll111lul1llu1111111111n11111111Iu1lu1111111I111lu(I 11111111111111I111111111111111111t111111I111111111111111111111111 LCEC PORT OF THE ISLANDS COMM IMPROV DISTRICT At., PO BOX 31477 210 N UNIVERSITY DR STE 702 TAMPA,FL 33631-3477 CORAL SPRINGS,FL 33071-7320 10 80000004941120000 0000000000 0000051470 0000051470 SEVERN T R E." T Port of the islands May 2011. Operations Report SERVICES Water Treatment Plant Operations and Maintenance The Water Treatment Plant produced and distributed 2.611 MG for the Month of May, which is an average of 0.084 MGD. Wastewater Plant Operations and Maintenance The WWTP treated approximately 1.286 MG for the month of May, which is an average of 0.041 MGD Reuse System Operations and Maintenance The reuse system delivered 7.865 MG, which is an average of 0.254 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 failed, had to be rewound. • Return sludge pump #2 failed also to be rewound. • Chlorine sample pump failed and was replaced • Health Dept inspection, complained about the building condition. • Cleaned storm drain on Venus Cay. • Met with Fire Dept on Hydrant painting. Water Plant • Attending bi-weekly meetings with contractor and engineer. • Repaired flushing device on Morningstar. Adjusted ail flushing devices. • Backflow installs, meters • Asset inventory condition statement • Received map location for recommended hydro-guard installation Severn Trens Services•12600 Union Road Naples,Fleirdb 34114•Tr 239-CO.9219 Fax 239-642-9469•www.severnnen+ e:r,ices cam ' RENT Port of the islands May 2011 Operations Report SERVICES Water Treatment Plant Operations and Maintenance The Water Treatment Plant produced and distributed 2.611 MG for the month of May, which is an average of 0.084 MGD. Wastewater Plant Operations and Maintenance The WWTP treated approximately 1.286 MG for the month of May, which is an average of 0.041 MGD Reuse System Operations and Maintenance The reuse system delivered 7.865 MG, which is an average of 0.254 MGD. /)pAA4�c Permit Compliance: 2 t'I° lr Water Treatment Plant: All permit requirements met D Wastewater Treatment Plant QA All permit requirements met Events Occurring Throughout the Month: Wastewater Plant • Mixer in Anoxic 1 failed, had to be rewound. • Return sludge pump #2 failed also to be rewound. • Chlorine sample pump failed and was replaced • Health Dept inspection, complained about the building condition. • Cleaned storm drain on Venus Cay. • Met with Fire Dept on Hydrant painting. Water Plant • Attending bi-weekly meetings with contractor and engineer. • Repaired flushing device on Morningstar. Adjust& air, flushing devices. • Backflow installs, meters • Asset inventory condition statement tom. lorob,re S l L ►^7 \J 4 • Received map location for recommended hydro- card installatio Severn Tree„Services•12600 Union Road Naples,Florida 34114•Tri;2'33-6 2 9219 Fax 239-642-9469 www.severntrentservices.com Prepared by i-fort-ci- k°20...ein HOLE NMONTES R.O. WATER TREATMENT PLANT ENGINEERS PLANNERS SURVEYORS PORT OF THE ISLANDS, FLORIDA PORT OF THE ISLANDS COMMUNITY IMPROVEMENT DISTRICT MONTHLY PROGRESS REPORT June 17, 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. Collier County Building 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 105 technical submittals received from the contractor. Review of submittals ongoing. • Field Activities: Installation of RCP pipe from site to FAKA Union Canal completed. Installation of building under slab conduits and plumbing is in progress. Installation of PVC yard piping in progress. Installation of the Chlorine Contact Tank and Wastewater Holding Tank is in progress. • 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. Port of the Islands Community Improvement District Financial Report May 31,2011 Prepared by SEVERN TRENT SERVICES Port of the Islands Community Improvement District Financial Statements (Unaudited) May 31, 2011 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 CID STATEMENT OF NET ASSETS MAY 31,2011 GENERAL WATER AND TOTAL SEWER ASSETS $ $ $ CURRENT ASSETS: CASH 556,351 110,875 667,226 ACCOUNTS RECEIVABLE - 11,556 11,556 ASSESSMENTS RECEIVABLE,NET 33,124 86,504 119,628 DUE FROM OTHER FUNDS 46,149 - 46,149 INTEREST/DIVIDENDS RECEIVABLE 117 - 117 INVESTMENTS: CERTIFICATE OF DEPOSIT-360 DAYS 149,618 - 149,618 MONEY MARKET ACCOUNT 471,513 26,022 497,535 SBA ACCOUNT 491 1,024 1,515 SBA ACCOUNT(RESTRICTED) 16,260 33,916 50,176 SBA RESERVES 1,315 - 1,315 SBA RESERVES(RESTRICTED) 1,953 - 1,953 CONSTRUCTION FUND - 4,815,675 4,815,675 FMV ADJUSTMENT (3,363) (6,262) (9,625) TOTAL CURRENT ASSETS 1,273,528 5,079,310 6,352,838 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 1,273,528 12,511,754 13,785,282 LIABILITIES CURRENT LIABILITIES: ACCOUNTS PAYABLE 3,238 5,081 8,319 ACCRUED EXPENSES 2,000 3,200 5,200 DUE TO OTHER FUNDS - 46,149 46,149 DEPOSITS - 32,500 32,500 DEFERRED REVENUE 33,124 86,504 119,628 OTHER CURRENT LIABILITIES - 50 50 TOTAL CURRENT LIABILITIES 38,362 173,484 211,846 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 38,362 5,156,957 5,195,319 NET ASSETS INVESTED IN CAPITAL ASSETS,NET OF RELATED DEBT - 2,448,971 2,448,971 RESERVES-ASSET REPLACEMENT - 25,000 25,000 RESTRICTED - 4,815,675 4,815,675 UNRESTRICTED - 65,150 65,150 UNRESERVED/UNDESIGNATED 1,235,166 - 1,235,166 TOTAL NET ASSETS $ 1,235,166 $ 7,354,796 $ 8,589,962 NOTE:MINOR DIFFERENCES IN STATEMENT TOTALS Page 1 REPORT DATE:6/3/2011 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 May 31,2011 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF MAY-11 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL REVENUES Interest-Investments $ 1,045 $ 697 $ 4,038 $ 3,341 386.41% $ 171 Net Ina(Decr)In FMV-Invest - - 2,974 2,974 0.00% - Interest-Tax Collector - - 115 115 0.00% 26 Special Assmnts-Tax Collector 435,400 435,400 373,179 (62,221) 85.71% 2,251 Special Assmnts-Discounts (17,416) (17,416) (12,018) 5,398 69.01% 68 Other Miscellaneous Revenues - - 2,383 2,383 0.00% - TOTAL REVENUES 419,029 418,681 370,671 (48,010) 88.46% 2,516 EXPENDITURES Administrative P/R-Board of Supervisors 7,000 4,667 4,000 667 57.14% 500 FICA Taxes 536 357 306 51 57.09% 38 ProfServ-Engineering 26,000 17,333 14,158 3,175 54.45% 3,881 ProfServ-Legal Services 12,500 8,333 17,540 (9,207) 140.32% 2,098 ProfServ-Mgmt Consulting Sery 26,867 17,911 17,911 - 66.67% 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% 3,750 Communication-Telephone 120 80 17 63 14.17% - Postage and Freight 2,000 1,333 804 529 40.20% 88 Rental-Meeting Room 600 400 225 175 37.50% 25 Insurance-General Liability 8,440 6,330 6,202 128 73.48% - Printing and Binding 2,400 1,600 1,007 593 41.96% 89 Legal Advertising 2,200 1,467 166 1,301 7.55% - Miscellaneous Services 400 267 291 (24) 72.75% 80 Misc-Assessmnt Collection Cost 8,708 8,708 7,223 1,485 82.95% 46 Office Supplies 650 433 353 80 54.31% 24 Annual District Filing Fee 175 175 175 - 100.00% - Total Administrative 117,882 82,149 82,883 (734) 70.31% 12,858 Field Contracts-Mgmt Services 102,619 68,413 67,515 898 65.79% 8,444 Contracts-Landscape 94,234 62,823 56,295 6,528 59.74% 303 Electricity-Streetlighting 12,276 8,184 8,335 (151) 67.90% 822 Utility-Irrigation 7,200 4,800 4,493 307 62.40% 1,215 R&M-Renewal and Replacement 15,000 10,000 16,657 (6,657) 111.05% 5,108 R&M-Roads&Alleyways 6,000 4,000 - 4,000 0.00% - Capital Outlay 63,818 42,546 - 42,546 0.00% - Total Field 301,147 200,766 153,295 47,471 50.90% 15,892 TOTAL EXPENDITURES 419,029 282,915 236,178 46,737 56.36% 28,750 Prepared by: Page 2 Report Date:6/3/2011 Severn Trent Management Services Port of the Islands Genera/Fund Community Improvement District Statement of Revenues, Expenditures and Changes in Fund Balances For the Period Ending May 31,2011 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF MAY-11 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL Excess(deficiency)of revenues Over(under)expenditures - 135,766 134,493 (1,273) 0.00% (26,234) Net change in fund balance $ - $ 135,766 $ 134,493 $ (1,273) 0.00% $ (26,234) FUND BALANCE,BEGINNING(OCT 1,2010) 1,100,673 1,100,673 1,100,673 FUND BALANCE,ENDING $ 1,100,673 $ 1,236,439 $ 1,235,166 Prepared by: Page 3 Report Date:6/3/2011 Severn Trent Management Services 1 a) co • a lb z _ w) �n o a • a Oo m o o r O o 0 o O O o o rn v o 0 o CO r V O C O r co O co com rn r O co O O m co N R m_m _ CCO N N N O O y 9 _ Oi m N N N cs m R N N N 10 O Obi ui u O J Q m' Q O m m oO CO b O O co . • • A to co r o N N O m N N - u'i N M V ip • • N N R N ri N N - <CO ` - m ei t0.- COO - 0- m V m Ts —_ r .— .— m •-- to Q" ,A do A 0 (n u Q .n Q 11 TA Q y ' ..• of Q c ' N •-CCD ' O m m • • 1r0*O • m N , m • CO V N • m < • m T ` N m N m N) N N 0 0 m °O N Vi 4'i •n d -113 Li U c _ m 00 $ v ar r v v CO o 01 o H N C C Cl <Q M M o Ci N N rn E 7 .� a a m — °° rn �CO„ m m N •-a v rn 0 0 • N 9 co r m O o m a▪ . 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C. 2 ] } co Cla w co rri / =°lit ` _, _, 2 § - ( t o ) ) j \ 2 / Port of the Islands Water And Sewer Fund Community Improvement District Statement of Revenues, Expenses and Changes in Net Assets For the Period Ending May 31,2011 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF MAY-11 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL OPERATING REVENUES Interest-Investments $ 3,224 $ 2,149 $ 4,329 $ 2,180 134.27% $ 519 Water Revenue 40,000 26,667 31,600 4,933 79.00% 4,495 Sewer Revenue 60,000 40,000 44,663 4,663 74.44% 6,604 Irrigation Fees 100,000 66,667 66,487 (180) 66.49% 8,176 Net Incr(Derr)In FMV-Invest - - 5,538 5,538 0.00% - Special Assmnts-Tax Collector 1,135,025 1,135,025 972,825 (162,200) 85.71% 5,868 Special Assmnts-Discounts (45,401) (45,401) (31,328) 14,073 69.00% 176 Other Miscellaneous Revenues - - 15,781 15,781 0.00% 525 TOTAL OPERATING REVENUES 1,292,848 1,225,107 1,109,895 (115,212) 85.85% 26,363 OPERATING EXPENSES Personnel and Administration P/R-Board of Supervisors 7,000 4,667 4,000 667 57.14% 500 FICA Taxes 536 357 306 51 57.09% 38 ProfServ-Engineering 26,000 17,333 30,199 (12,866) 116.15% 3,881 ProfServ-Legal Services 12,500 8,333 17,540 (9,207) 140.32% 2,098 ProfServ-Mgmt Consulting Sery 26,978 17,985 17,985 - 66.67% 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 10,290 9,879 411 64.00% 1,244 Auditing Services 4,000 4,000 3,750 250 93.75% 3,750 Communication-Telephone 120 80 17 63 14.17% - Postage and Freight 1,000 667 399 268 39.90% 41 Rental-Meeting Room 600 400 225 175 37.50% 25 Insurance-General Liability 8,440 6,330 6,202 128 73.48% - Printing and Binding 1,500 1,000 629 371 41.93% 56 Legal Advertising 1,637 1,091 123 968 7.51% - Miscellaneous Services 400 267 856 (589) 214.00/ 139 Misc-Assessmnt Collection Cost 22,701 22,701 18,830 3,871 82.95% 121 Office Supplies 750 500 408 92 54.40% 27 Total Personnel and Administration 154,090 103,469 118,816 (15,347) 77.11% 14,168 Water-Sewer Comb Services Contracts-Mgmt Services 309,505 206,337 202,677 3,660 65.48% 25,331 Contracts-Other Services - - 1,750 (1,750) 0.00% 1,750 Communication-Teleph-Field 3,768 2,512 2,823 (311) 74.92% 365 Utility -General 83,500 55,667 52,835 2,832 63.28% 5,091 R&M-Irrigation 10,000 6,667 13,292 (6,625) 132.92% 1,617 R&M-Water Plant 10,000 6,667 8,033 (1,366) 80.33% 3,401 R&M-Waste Water Plant 25,000 16,667 31,219 (14,552) 124.88% 11,134 Misc-Licenses&Permits 5,000 4,375 4,375 - 87.50% - Cap Outlay-Water Plant 3,102,670 2,068,447 401,201 1,667,246 12.93% 174,579 Cap Outlay-Wast Water Plant 30,796 20,531 314,505 (293,974) 1021.25% 4,376 Prepared by: Page 6 Report Date:6/3/2011 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 May 31,2011 ANNUAL YTD ACTUAL ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF MAY-11 ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD ACTUAL Capital Reserve 25,000 16,667 - 16,667 0.00% - Total Water-Sewer Comb Services 3,605,239 2,404,537 1,032,710 1,371,827 28.64% 227,644 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% 102,424 Cost of Issuance - - 42,700 (42,700) 0.00% - Total Debt Service 706,444 706,444 145,124 561,320 20.54% 102,424 TOTAL OPERATING EXPENSES 4,465,773 3,214,450 1,296,650 1,917,800 29.04% 344,236 Operating income(loss) (3,172,925) (1,989,343) (186,755) 1,802,588 5.89% (317,873) Change in net assets $(3,172,925) $ (1,989,343) $ (186,755) $ 1,802,588 5.89% $(317,873) TOTAL NET ASSETS,BEGINNING(OCT 1,2010) 7,541,552 7,541,552 7,541,552 TOTAL NET ASSETS,ENDING $ 4,368,627 $ 5,552,209 $ 7,354,797 Prepared by: Page 7 Report Date:6/3/2011 Severn Trent Management Services a) 3 a_ y - R 0 0 0 • .n m O O CO LO CO .O O O 0 0 0 1L- O N- O 0 0 a « CV O O o O < CO o to 0 0 O <O o N 0 CO0 Cr 0 CO 0 0< O o d L yi R O O M N ^ b N ri N t: ui c - .- N^ O co m m 0 a .2 Q J a h; 0 C. 0 " " NmNm oo0i0m • 0OI00 � CD .00N04Coom 0CV � CV R _c n CO 0 < 0 CO m O s- m Cr N N N CO COA < .0 CO CV 3 - a C O T O co O b N N N co O b Q N N o. 03 Q en j Q of Q c a In 0. h < b O O. • < O N T A ..] C .00 .O _ .to O N Cr CO R N .n N N CO .A CO 0 CO - - N « v CO m .n .n N N U) UP Q M 0 N N d m 0) u C - CO N CD O V m N V CD OP 0 N 0 O. 0 CO . • CO . . 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COO N CO CO I n co 0 D In N to In 0 CO III CO CO CD CO CD t0 CD CO CO CD 0 N. t Z 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C WE CO CO CO CI CO C) C) CO CO C1 CO CO CO CO CO CO CO CO C1 CO CO CO CO O I.) U) In CO to In U1 N Nn CO1 1.0 n N in I LC) o U) h IO t CO1n CO CO a) O m t V 'D o C O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 cC 0 LL Z a a v a v v a a sr a v a a v a v a * v sr a sr IZ N CC 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 TOTAL $ 1,276,604 $ 43,346 $ 26,053 $ 1,346,003 $ 373,179 $ 972,825 %Collected 85.71% 85.71% 85.71% TOTAL OUTSTANDING $ 224,423 $ 62,221 $ 162,202 Year Parcel ID Description Amount Comments FY 2010 1058920500 POI Hotel 119,627 bankruptcy Total Delinquent Parcels 119,627 Report Date:6/3/2011 Page 12 Port of the Islands Community Improvement District Series 2010 Special Assessment Revenue Bond 1. Recap of Capital Project Fund Activity Through May 31, 2011 Bond Issued (Construction Account) $5,500,000.00 Source of Funds: Interest Earned $3,898.66 Use of Funds: COI ($42,700.00) COI (costs transferred to checking account but not yet paid) ($5,000.00) Disbursements Water Treatment Plant ($640,524.06) ($688,224.06) Adjusted Balance in Construction Account May 31,2011 $4,815,674.60 2. Funds Available For Construction at May 31, 2011 Book Balance of Construction Account at May 31, 2011 $4,815,674.60 Construction Funds available at May 31,2011 $4,815,674.60 3. Investments- BB&T at May 31,2011 Estimated Type Yield Principal Construction Fund: 0.12% $4,815,674.60 ADJ:Outstanding Amounts Due $0.00 Balance at May 31, 2011 $4,815,674.60 Page 13 Port of the Islands Community Improvement District Construction Schedule AMOUNT OF CAPITAL I 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 4/6/2011 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 Total FY 2011 $683,224.06 $640,524.06 $42,700.00 $640,524.06 Interest FY 2011 Interest $3,898.66 $3,898.66 Page 14 in 0 m a 3 0 CO 3 0 d M c 3 c E o % 3 .Q c w-t.. - N - C p O - `m l3O E e > > .m o yo o 2 mo m y w y y N o O w o0 .R C m 4 y N y CI 4 w u ar'i tO a o+ a LI.-o o a 6's.. o 'o 'EEii m o E m a a cyoa _ m E.� c 3 oE 1O .3 .N 3 a3..09 0 O m m d 2 o_ O Q t v - . 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Ed =a «... _ «.......«.«,«..,. .......,. «,... .,..n.fl.A 0 .0 a 2 c o• Li `n OM t m m co ac 3 U)7 CV ry a o _ LL o s a -.2a ...1E ,Ill ' o N m 2 a' m `i. m °' o a F-0 3 m= - .E m LL w so t 3 m —m E E • m �i O �c m CL - E - 0 0 o g ' o co E an o cc E m oa a - Eiii co o V 0 m as To' Ti c am ' roE 93 'o um V.,▪ om z m o E -E 3 Eum _LE ' c .o c W o E o E mF j '0 - _ ° E �+E" o, c y E e-a m _ g m 8 o Ecm o - r E O o ° �E om c d ' '' a w u- o o II' to wa _z a 5 m fo . ag o m ID NCI 0 0 ? ma Fo c w 12 93 . 3o � o - m m c ` m m m _ Z m Ocm - m ' m . a Q aR_ . „ . a a a L Ez c c - _ w c S - O _ a ,T. O o m A m m m w =' a`� a3caO 'Ea m ,_. mm .-......-0- m EE E 3 o N� 8 dat3om� 2c222 dd fa0y~ a ° g LE H H = ti t'c LL . aUg 2 2E�E ~� --' E55O cc ? cL z E o E,g m miimo(0 222 o ddlt_ o S .ca_ LL F- -¢ m ; ;L0> _ _�' 3mu� r 23 " E2 E 0 E • Am_ ca — _t ' m w o a, co m oin cc _ ..-Jwci o Crawz FT 1- a .g a �� 33 33 33 o_• o o o _ z= z z o z Port of the Islands Improvement District Cash Flow Projections 6eneral Fund 30-Jun 31-Jul 31-Aug 30-Sep 2011 2011 2011 2011 Cash Beginning Balance $1,029,670 $1,105,060 $1,077,487 $1,051,230 Cash Inflow $62,308 $87 $87 $87 Cash Outflow ($27,829) ($27,660) ($26,344) ($32,875) Add: Due from W5 Fund $46,149 $0 $0 $0 Less: Current Liabilities(as of 5/31/11) ($5,238) $0 $0 $0 Total Estimated Cash Balance $1,105,060 $1,077,487 $1,051,230 $1,018,442 Cash Receipts Special Assessments-Levy $62,221 $0 $0 $0 Special Assessments-Discount $0 $0 $0 $0 Interest $87 $87 $87 $87 Total Cash Inflow $62,308 $87 $87 $87 Operating Expenditures Administrative Supervisors Fees $538 $538 $538 $538 Engineering Fees $2,167 $2,167 $2,167 $2,167 Attorney's Fees $1,042 $1,042 $1,042 $1,042 Management Fees $2,239 $2,239 $2,239 $2,239 ProfServ-Property Appraiser $0 $0 $0 $6,531 Annual Audit $0 $0 $0 $0 Telephone $10 $10 $10 $10 Postage $167 $167 $167 $167 Room Rentals $25 $25 $25 $25 Insurance $0 $1,316 $0 $0 Printing&Binding $200 $200 $200 $200 Lega►Advertising $183 $183 $183 $183 Miscellaneous Services $50 $50 $50 $50 Collection Costs $1,485 $0 $0 $0 Office Supplies $54 $54 $54 $54 Total Administrative $8,160 $7,991 $6,675 $13,206 Maintenance Contracts-O&M Services $8,444 $8,444 $8,444 $8,444 Landscape Maintenance $7,853 $7,853 $7,853 $7,853 Electricity- Streetlighting $1,023 $1,023 $1,023 $1,023 Utility-Irrigation $600 $600 $600 $600 R&M-Renewal&Replacement $1,250 $1,250 $1,250 $1,250 R&M-Roads $500 $500 $500 $500 CIP* $0 $0 $0 $0 Total Maintenance $19,669 $19,669 $19,669 $19,669 Total Cash Outflow $27,829 $27,660 $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 30-Jun 31-Jul 31-Aug 30-Sep 2011 2011 2011 2011 Cash Beginning Balance $4,953,596 $5,031,450 $3,906,268 $3,880,273 Cash Inflow $180,383 $18,183 $18,183 $18,183 Cash Outflow-Expenses ($48,049) ($1,143,365) ($44,178) ($61,203) Less:Due to General Fund ($46,149) $0 $0 $0 Less:Current Liabilities(as of 5/31/11) ($8,331) $0 $0 $0 Total Estimated Cash Balance $5,031,450 $3,906,268 $3,880,273 $3,837,253 Cash Receipts Special Assessments-Levy $162,200 $0 $0 $0 Special Assessments-Discount $0 $0 $0 $0 Water/Sewer/Irrigation Revenue $17,639 $17,639 $17,639 $17,639 Interest/Miscellaneous $544 $544 $544 $544 Total Cash Inflow $180,383 $18,183 $18,183 $18,183 Operating Expenditures Administrative Supervisors Fees $538 $538 $538 $538 Engineering Fees $2,167 $2,167 $2,167 $2,167 Attorney's Fees $1,042 $1,042 $1,042 $1,042 Management Fees $2,248 $2,248 $2,248 $2,248 ProfSery-Property Appraiser $0 $0 $0 $17,025 Utility Billing $1,286 $1,286 $1,286 $1,286 Annual Audit $0 $0 $0 $0 Telephone $10 $10 $10 $10 Postage $83 $83 $83 $83 Room Rentals $25 $25 $25 $25 Insurance $0 $1,316 $0 $0 Printing&Binding $125 $125 $125 $125 Legal Advertising $136 $136 $136 $136 Miscellaneous Services $102 $102 $102 $102 Collection Costs $3,871 $0 $0 $0 Office Supplies $63 $63 $63 $63 Total Administrative $11,696 $9,141 $7,825 $24,850 Maintenance Contracts-O&M Services $25,331 $25,331 $25,331 $25,331 Telephone $314 $314 $314 $314 Utilities $6,958 $6,958 $6,958 $6,958 R&M-Irrigation $833 $833 $833 $833 R&M-Water $833 $833 $833 $833 R&M-Wastewater $2,083 $2,083 $2,083 $2,083 CIP* $0 $1,097,871 $0 $0 Total Maintenance $36,353 $1,134,224 $36,353 $36,353 Debt Service Principal and Interest $0 $0 $0 $0 Total Debt Service $0 $0 $0 $0 Total Cash Outflow $48,049 $1,143,365 $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 $11,681 $12,459 $13,139 Total Operating Revenues $419,029 $420,074 $429,665 $430,443 $431,123 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 $1,018,442 $1,168,060 $1,245,884 $1,313,931 Estimated Ending Cash Balance $1,018,442 $1,168,060 $1,245,884 $1,313,931 $1,371,787 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 $569 $357 $143 Total Operating Revenues $1,292,848 $1,295,072 $1,290,193 $1,289,981 $1,289,767 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 $3,837,253 $113,863 $71,373 $28,672 'Estimated Ending Cash Balance $3,837,253 $113,863 $71,373 $28,672 ($14,244) Page 19 I I I N N Cr 00001 in N 010 N lD 0 H0 H NN N01 lfl H U) ID H N 0 0 0 N N N O CO ID N Ln 0 Ln N W 0 1D to . . . . . . . . . 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