Backup Documents 07/12/2022 Item #16I 1 1 6 I 1
BOARD OF COUNTY COMMISSIONERS
MISCELLANEOUS CORRESPONDENCE
July 12, 2022
1. MISCELLANEOUS ITEMS TO FILE FOR RECORD WITH ACTION AS DIRECTED:
A. DISTRICTS:
1) Ave Maria Stewardship Community District:
Proposed Budget FY22/23
2) Heritage Bay Community Development District:
Meeting Agenda 12/02/2021; 03/03/2022
Meeting Minutes 12/02/2021; 03/03/2022
3) Naples Heritage Community Development District:
Meeting Agenda 11/02/2021
Meeting Minutes 11/02/2021
B. OTHER:
1) Immokalee Community Redevelopment Agency:
Legal Notice—Disposition of Property Immokalee CRA
Published May 27, 2022 in Naples Daily News
2) North Collier Fire Control & Rescue District:
Basic Financial Statements Together with Additional
Reports Years Ended September 30, 2021
? n rn�,•,r ,r •i rAVErMARIA STEWARDSHIP COMMUNITY DISTRICT 16 I 1 A 1
iU1`t LL IU'LU.Luv':vi W�%I•!
do Special District Services, Inc.
2501 Burns Road, Suite A
Palm Beach Gardens, Florida 33410
(561) 630-4922
Fax: (561) 630-4923
June 9, 2022
VIA CERTIFIED MAIL—
RETURN RECEIPT REQUESTED
Clerk of the Circuit Court
Collier County Courthouse
3315 Tamiami Trail East
Naples, Florida 34112-5324
Re: Ave Maria Stewardship Community District
To Whom It May Concern:
Pursuant to Florida law, enclosed please find a copy of the following document relative
to the above referenced stewardship community district:
1.) Proposed Budget Fiscal Year 2022/2023 (Oct. 1, 2022 —Sept. 30, 2023)
Should you have any questions or comments, please do not hesitate to contact our office.
Sincerely,
SPECIAL DISTRICT SERVICES, INC.
Laura J. Archer
Enclosure
161 lA 1
Ave Maria Stewardship
Community District
Proposed Budget For
Fiscal Year 2022/2023
October 1, 2022 - September go, 2023
AVE MARIA STEWARDSHIP COMMUNITY DISTRICT 1 6 I 1 A 1
FISCAL YEAR 2021/2022 BUDGET
TABLE OF CONTENTS
Budget Summary
Final Budget 3
Detailed Proposed Budget 4
Budget Comparison To Previous Year 5
Debt Service
Detailed Final Series 2019 (refi of 2006)Debt Service Fund Budget 6
Detailed Final Series 2022 (refi of 2012) Debt Service Fund Budget 7
Detailed Final Series 2021 Debt Service Fund Budget 8
Detailed Final Series 2021 BANS Debt Service Fund Budget 9
Detailed Final Series 2015(Maple Ridge) Debt Service Fund Budget 10
Detailed Final Series 2016(Maple Ridge) Debt Service Fund Budget 11
Detailed Final Series 2018(Maple Ridge) Debt Service Fund Budget 12
Detailed Final Series 2020 (Maple Ridge)Debt Service Fund Budget 13
Detailed Final Series 2022 (Maple Ridge) Debt Service Fund Budget 14
Detailed Final Series 2021 (Ave Maria National) Debt Service Fund Budget 15
Maintenance &Assessments Breakdown
Detailed Final Maintenance Budget 16
Assessment Breakdown 17
Assessment Comparison 18
PROPOSED BUDGET
AVE MARIA STEWARDSHIP COMMUNITY DISTRICT 16 I 1 A
FISCAL YEAR 2022/2023
OCTOBER 1, 2022 -SEPTEMBER 30, 2023
Sources Revenue Percentage
Assessments $ 5,869,636 58%
Developer Contributions $ 4,219,834 42%
Other $ - 0%
Total Revenue $ 10,089,470 100%
42% ■Assessments
58%
■Developer Contributions
Sources Expenditures Percentage
Administrative $ 369,962 4%
Maintenance $ 3,154,500 31%
Debt Payments $ 6,124,786 61
Discounts & Fees $ 440,222 4%
Total Expenditures $ 10,089,470 100%
4%
■Administrative
31%
■Maintenance
61% .,
to Debt Payments
a,
Discounts& Fees
Page 3
DETAILED PROPOSED BUDGET 1 6 I 1 A 1
AVE MARIA STEWARDSHIP COMMUNITY DISTRICT
FISCAL YEAR 2022/2023
OCTOBER 1, 2022 -SEPTEMBER 30, 2023
FISCAL YEAR
2022/2023
REVENUES BUDGET
O & M ASSESSMENTS 1,903,630
DEBT ASSESSMENTS 3,966,006
DEVELOPER CONTRIBUTION FOR 0&M 1,763,604
DEVELOPER CONTRIBUTION FOR DEBT 2,456,230
OTHER REVENUES 0
INTEREST 0
TOTAL REVENUES $ 10,089,470
EXPENDITURES
ADMINISTRATIVE EXPENDITURES
SUPERVISORS FEES 8,000
PAYROLL TAX EXPENSE 612
ENGINEERING 55,000
MANAGEMENT 84,000
SECRETARIAL 0
LEGAL 75,000
ASSESSMENT ROLL 15,000
AUDIT FEES 18,100
ARBITRAGE REBATE FEE 3,250
TRAVEL&LODGING 4,000
INSURANCE 37,000
LEGAL ADVERTISING 8,000
MISCELLANEOUS 6,000
POSTAGE 2,000
OFFICE SUPPLIES 3,500
DUES, LICENSE, &SUBSCRIPTIONS 500
MISCELLANEOUS FILINGS, NOTICES, ETC. 500
WEBSITE HOSTING FEES 2,500
TRUSTEE FEES 35,000
CONTINUING DISCLOSURE FEE 12,000
TOTAL ADMINISTRATIVE EXPENDITURES $ 369,962
MAINTENANCE EXPENDITURES
MAINTENANCE 3,154,500
TOTAL MAINTENANCE EXPENDITURES $ 3,154,500
TOTAL EXPENDITURES $ 3,524,462
EXCESS OR(SHORTFALL) $ 6,565,008
BOND PAYMENTS $ (6,124,786)
BALANCE $ 440,222
COUNTY APPRAISER&TAX COLLECTOR COST (205,437)
DISCOUNTS FOR EARLY PAYMENTS (234,785)
NET EXCESS/(SHORTFALL) $ -
Note: Reserve Fund Balance As Of 3-31-22 is$263,170.12
Page 4
DETAILED PROPOSED BUDGET COMPARISON 16 I 1 A 1
AVE MARIA STEWARDSHIP COMMUNITY DISTRICT
FISCAL YEAR 2022/2023
OCTOBER 1,2022-SEPTEMBER 30, 2023
FISCAL YEAR FISCAL YEAR FISCAL YEAR
2020/2021 2021/2022 2022/2023
REVENUES ACTUAL BUDGET BUDGET COMMENTS
O&M ASSESSMENTS 1,265,359 1,556,178 1,903,630 See Detail on Page 9
DEBT ASSESSMENTS 3,825,900 4,461,050 3,966,006 See Detail on Page 9
DEVELOPER CONTRIBUTION FOR 0&M 1,719,171 1,220,233 1,763,604
DEVELOPER CONTRIBUTION FOR DEBT 948,584 296,442 2,456,230
OTHER REVENUES/FEMA 1,813 0 0
INTEREST 515 0 0
BOND PREPAYMENTS 328,711 0 0
BOND PREPAYMENTS PAID TO TRUSTEE (328,711) 0 0
TOTAL REVENUES $ 7,761,341 $ 7,533,903 $ 10,089,470
EXPENDITURES
ADMINISTRATIVE EXPENDITURES
SUPERVISORS FEES 8,000 8,000 8,000 No Change From Previous Budget
PAYROLL TAX EXPENSE 612 612 612 Supervisor Fees'7.65%
ENGINEERING 49,916 55,000 55,000 No Change From Previous Budget
MANAGEMENT 70,216 70,216 84,000 $13,784 Increase From Previous Budget
SECRETARIAL 4,500 4,500 0 $4,500 Decrease From Previous Budget
LEGAL 70,175 70,000 75,000 $5,000 Increase From Previous Budget
ASSESSMENT ROLL 15,000 15,000 15,000 No Change From Previous Budget
AUDIT FEES 13,400 13,000 18,100 $5,100 Increase From Previous Budget
ARBITRAGE REBATE FEE 2,600 3,250 3,250 No Change From Previous Budget
TRAVEL&LODGING 3,174 4,000 4,000 No Change From Previous Budget
INSURANCE 10,417 11,870 37,000 $25,130 Increase From Previous Budget
LEGAL ADVERTISING 8,929 5,000 8,000 $3,000 Increase From Previous Budget
MISCELLANEOUS 6,271 4,000 6,000 $2,000 Increase From Previous Budget
POSTAGE 1,887 1,750 2,000 $250 Increase From Previous Budget
OFFICE SUPPLIES 2,181 3,500 3,500 No Change From Previous Budget
DUES, LICENSE,&SUBSCRIPTIONS 175 500 500 No Change From Previous Budget
MISCELLANEOUS FILINGS, NOTICES, ETC. 0 500 500 No Change From Previous Budget
WEBSITE HOSTING FEES 2,500 2,500 2,500 No Change From Previous Budget
TRUSTEE FEES 30,107 27,000 35,000 $8,000 Increase From Previous Budget
CONTINUING DISCLOSURE FEE 9,500 9,000 12,000 $3,000 Increase From Previous Budget
TOTAL ADMINISTRATIVE EXPENDITURES $ 309,561 $ 309,198 $ 369,962
MAINTENANCE EXPENDITURES
MAINTENANCE 2,632,913 2,350,500 3,154,500 Total Maintenance-See Detail On Page 16
TOTAL MAINTENANCE EXPENDITURES $ 2,632,913 $ 2,350,500 $ 3,154,500
TOTAL EXPENDITURES $ 2,942,474 $ 2,659,698 $ 3,524,462
EXCESS OR(SHORTFALL) $ 4,818,867 $ 4,874,205 $ 6,565,008
BOND PAYMENTS (4,552,989) $ (4,422,913) $ (6,124,786) 2023 P&I Payments
BALANCE $ 265,878 $ 451,292 $ 440,222
COUNTY APPRAISER&TAX COLLECTOR COST (87,046) (210,603) (205,437) 3.5%Of Total Roll(2%Appraiser,1.5%Collector)
DISCOUNTS FOR EARLY PAYMENTS (196,876) (240,689) (234,785) 4%Of Total Tax Roll
NET EXCESS/(SHORTFALL) $ (18,043) $ - $ -
Note: Reserve Fund Balance As Of 3-31-22 is$263,170.12 Page 5
DETAILED PROPOSED DEBT SERVICE BUDGET 1 6 ! 1 A 1
AVE MARIA STEWARDSHIP DEVELOPMENT DISTRICT
DEBT SERVICE FUND-SERIES 2019
FISCAL YEAR 2022/2023
OCTOBER 1,2022-SEPTEMBER 30,2023
FISCAL YEAR FISCAL YEAR FISCAL YEAR
2020/2021 2021/2022 2022/2023
REVENUES ACTUAL BUDGET BUDGET
Interest Income(19)(refi of 06) 51 500 500
Net NAV Collection(19)(refi of 06) 1,393,758 1,368,371 1,368,371
Developer Contribution(refi of 06) 0 0 0
Prepaid Bonds(19)(refi of 06) 9,723 0 0
Bond Proceeds 0 0 0
Total Revenues $ 1,403,533 $ 1,368,871 $ 1,368,871
EXPENDITURES
Principal Payments(19)(refi of 06) 885,000 900,000 920,000
Extraordinary Principal Pymt(19)(refi of 06) 0 2,277 477
Interest Payments(19)(refi of 06) 493,294 466,594 448,394
Cost of Issuance 0
Total Expenditures $ 1,378,294 $ 1,368,871 $ 1,368,871
Net Excess/(Shortfall) $ 25,239 $ - $ -
Series 2019 Bond Information(Refi of 2006)
Original Par Amount= $20,310,000 Annual Principal Payments Due:
Average Interest Rate= 2.725% May 1st
Issue Date= June 2019 Annual Interest Payments Due:
Maturity Date= May 2038 May 1st&November 1st
Par Amount As Of 1/1/22= $18,540,000
Page 6
DETAILED PROPOSED DEBT SERVICE BUDGET I
AVE MARIA STEWARDSHIP DEVELOPMENT DISTRICT
DEBT SERVICE FUND-SERIES 2022
FISCAL YEAR 2022/2023
OCTOBER 1,2022-SEPTEMBER 30,2023
FISCAL YEAR FISCAL YEAR FISCAL YEAR
2020/2021 2021/2022 2022/2023
REVENUES ACTUAL BUDGET BUDGET
Interest Income(22)(refi of 12) 178 100 100
Net NAV Collection(22)(refi of 12) 1,554,388 134,908 1,360,757
Developer Contribution(22)(refi of 12) 690,442 483,597 278,318
Prepaid Bonds(22)(refi of 12) 13,290 0 0
Total Revenues $ 2,258,298 $ 618,605 $ 1,639,175
EXPENDITURES
Principal Payments(22)(refi of 12) 535,000 0 820,000
Extraordinary Principal Pymt(22)(refi of 12) 10,000 0 0
Interest Payments(22)(refi of 12) 1,728,265 618,605 819,175
Total Expenditures $ 2,273,265 $ 618,605 $ 1,639,175
Net Excess/(Shortfall) $ (14,967) $ - $ -
Series 2022 Bond Information(Refi of 2012)
Original Par Amount= $22,950,000 Annual Principal Payments Due:
Average Interest Rate= 3.825% May 1st
Issue Date= February 2022 Annual Interest Payments Due:
Maturity Date= May 2042 May 1st&November 1st
Par Amount As Of 1/1/22= N/A
Page 7
DETAILED PROPOSED DEBT SERVICE BUDGET 1 1
1
AVE MARIA STEWARDSHIP DEVELOPMENT DISTRICT lA
DEBT SERVICE FUND-SERIES 2021
FISCAL YEAR 2022/2023
OCTOBER 1,2022-SEPTEMBER 30,2023
FISCAL YEAR FISCAL YEAR FISCAL YEAR
2020/2021 2021/2022 2022/2023
REVENUES ACTUAL BUDGET BUDGET
Interest Income(21) 1 100 100
Net NAV Collection(21) 0 0 0
Developer Contribution(21) 0 0 635,606
Capitalized Interest(21) 0 398,406 0
Total Revenues $ 1 $ 398,506 $ 635,706
EXPENDITURES
Principal Payments(21) 0 0 240,000
Extraordinary Principal Payments(21) 0 0 0
Interest Payments(21) 0 398,406 395,706
Total Expenditures $ - $ 398,406 $ 635,706
Net Excess/(Shortfall) $ 1 $ 100 $ -
Note:Capitalized Interest Was Set-Up Through November 1,2022
Series 2021 Bond Information
Original Par Amount= $11,610,000 Annual Principal Payments Due:
Average Interest Rate= 3.691% May 1st
Issue Date= August 2021 Annual Interest Payments Due:
Maturity Date= May 2052 May 1st&November 1st
Par Amount As Of 1/1/22= $11,610,000
Page 8
1611A 1
DETAILED PROPOSED DEBT SERVICE BUDGET
AVE MARIA STEWARDSHIP DEVELOPMENT DISTRICT
DEBT SERVICE FUND-SERIES 2021 (BOND ANTICIPATION NOTES)
FISCAL YEAR 2022/2023
OCTOBER 1, 2022-SEPTEMBER 30,2023
FISCAL YEAR FISCAL YEAR FISCAL YEAR
2020/2021 2021/2022 2022/2023
REVENUES ACTUAL BUDGET BUDGET
Interest Income(21 BANS) 2 0 0
Net NAV Collection(21 BANS) 0 0 0
Developer Contribution(21 BANS) 0 547,400 547,400
Prepaid Bonds(21 BANS) 0 0 0
Total Revenues $ 2 $ 547,400 $ 547,400
EXPENDITURES
Principal Payments(21 BANS) 0 0 0
Extraordinary Principal Payments(21 BANS) 0 0 0
Interest Payments(21 BANS) 0 547,400 547,400
Total Expenditures $ - $ 547,400 $ 547,400
Net Excess/(Shortfall) $ 2 $ - $ -
Series 2021 BAN Information
Original Par Amount= $15,640,000 Annual Principal Payments Due:
Interest Rate= 3.500% N/A
Issue Date= August 2021 Annual Interest Payments Due:
Maturity Date= May 2026 May 1st&November 1st
Par Amount As Of 1/1/22= $15,640,000
Page 9
DETAILED PROPOSED DEBT SERVICE BUDGET
AVE MARIA STEWARDSHIP DEVELOPMENT DISTRICT
DEBT SERVICE FUND-SERIES 2015(MAPLE RIDGE)
FISCAL YEAR 2022/2023
OCTOBER 1,2022-SEPTEMBER 30,2023
FISCAL YEAR FISCAL YEAR FISCAL YEAR
2020/2021 2021/2022 2022/2023
REVENUES ACTUAL BUDGET BUDGET
Interest Income(15) 19 100 100
Net NAV Collection(15) 166,913 163,890 163,890
Developer Contribution(15) 0 5,267 0
Prepaid Bonds(15) 79,779 0 0
Total Revenues $ 246,712 $ 169,256 $ 163,990
EXPENDITURES
Principal Payments(15) 45,000 50,000 50,000
Extraordinary Principal Payments(15) 75,000 0 1,171
Interest Payments(15) 122,756 119,256 112,819
Total Expenditures $ 242,756 $ 169,256 $ 163,990
Net Excess/(Shortfall) $ 3,955 $ - $ -
Series 2015 Bond(Maple Ridge)Information
Original Par Amount= $2,530,000 Annual Principal Payments Due:
Interest Rate= 5.0%-5.375% May 1st
Issue Date= February 2015 Annual Interest Payments Due:
Maturity Date= May 2045 May 1st&November 1st
Par Amount As Of 1/1/22= $2,205,000
Page 10
DETAILED PROPOSED DEBT SERVICE BUDGET
AVE MARIA STEWARDSHIP DEVELOPMENT DISTRICT 16 1 1 A 1
DEBT SERVICE FUND-SERIES 2016(MAPLE RIDGE)
FISCAL YEAR 2022/2023
OCTOBER 1,2022-SEPTEMBER 30,2023
FISCAL YEAR FISCAL YEAR FISCAL YEAR
2020/2021 2021/2022 2022/2023
REVENUES ACTUAL BUDGET BUDGET
Interest Income(16) 16 100 100
Net NAV Collection(16) 230,856 226,663 226,663
Developer Contribution(16) 0 0 0
Prepaid Bonds(16) 0 0 0
Total Revenues $ 230,871 $ 226,763 $ 226,763
EXPENDITURES
Principal Payments(16) 55,000 60,000 60,000
Extraordinary Principal Payments(16) 0 1,388 4,538
Interest Payments(16) 169,838 165,375 162,225
Total Expenditures $ 224,838 $ 226,763 $ 226,763
Net Excess/(Shortfall) $ 6,034 $ - $ -
Note:Capitalized Interest Was Set-Up Through November 1,2017
Series 2016 Bond(Maple Ridge)Information
Original Par Amount= $3,390,000 Annual Principal Payments Due:
Interest Rate= 5.250% May 1st
Issue Date= October 2016 Annual Interest Payments Due:
Maturity Date= May 2047 May 1st&November 1st
Par Amount As Of 1/1/22= $3,180,000
Page 11
DETAILED PROPOSED DEBT SERVICE BUDGET 16 I 1 A
AVE MARIA STEWARDSHIP DEVELOPMENT DISTRICT
DEBT SERVICE FUND-SERIES 2018(MAPLE RIDGE)
FISCAL YEAR 2022/2023
OCTOBER 1,2022-SEPTEMBER 30,2023
FISCAL YEAR FISCAL YEAR FISCAL YEAR
2020/2021 2021/2022 2022/2023
REVENUES ACTUAL BUDGET BUDGET
Interest Income(18) 17 100 100
Net NAV Collection(18) 258,489 211,765 253,748
Developer Contribution(18) 0 56,315 0
Prepaid Bonds(18) 225,918 0 0
Total Revenues $ 484,423 $ 268,180 $ 253,848
EXPENDITURES
Principal Payments(18) 60,000 65,000 65,000
Extraordinary Principal Payments(18) 225,000 0 490
Interest Payments(18) 207,713 203,180 188,358
Total Expenditures $ 492,713 $ 268,180 $ 253,848
Net Excess/(Shortfall) $ (8,289) $ - $ -
Note:Capitalized Interest Was Set-Up Through May 1,2019
Series 2018 Bond(Maple Ridge)Information
Original Par Amount= $4,000,000 Annual Principal Payments Due:
Interest Rate= 4.9%-5.375% May 1st
Issue Date= June 2018 Annual Interest Payments Due:
Maturity Date= May 2049 May 1st&November 1st
Par Amount As Of 1/1/22= $3,655,000
Page 12
•
DETAILED PROPOSED DEBT SERVICE BUDGET
AVE MARIA STEWARDSHIP DEVELOPMENT DISTRICT 1 6 1 1 A 11
DEBT SERVICE FUND-SERIES 2020(MAPLE RIDGE)
FISCAL YEAR 2022/2023
OCTOBER 1,2022-SEPTEMBER 30,2023
FISCAL YEAR FISCAL YEAR FISCAL YEAR
2020/2021 2021/2022 2022/2023
REVENUES ACTUAL BUDGET BUDGET
Interest Income(20) 18 0 100
Net NAV Collection(20) 0 0 207,616
Developer Contribution(20) 0 0 0
Capitalized Interest 116,258 146,853 0
Total Revenues $ 116,276 $ 146,853 $ 207,716
EXPENDITURES
Principal Payments(20) 0 0 60,000
Extraordinary Principal Payments(20) 0 0 2,004
Interest Payments(20) 116,258 146,853 145,713
Total Expenditures $ 116,258 $ 146,853 $ 207,716
Net Excess/(Shortfall) $ 18 $ - $ -
Note:Capitalized Interest Was Set-Up Through November 1,2022
Series 2020 Bond(Maple Ridge)Information
Original Par Amount= $3,440,000 Annual Principal Payments Due:
Interest Rate= 3.8%-4.45% May 1st
Issue Date= July 2020 Annual Interest Payments Due:
Maturity Date= May 2052 May 1st&November 1st
Par Amount As Of 1/1/22= $3,440,000
Page 13
DETAILED PROPOSED DEBT SERVICE BUDGET A
AVE MARIA STEWARDSHIP DEVELOPMENT DISTRICT 1 6 ` 1FI
DEBT SERVICE FUND-SERIES 2022(MAPLE RIDGE)
FISCAL YEAR 2022/2023
OCTOBER 1,2022-SEPTEMBER 30,2023
FISCAL YEAR FISCAL YEAR FISCAL YEAR
2020/2021 2021/2022 2022/2023
1REVENUES ACTUAL BUDGET BUDGET
Interest Income(22) 0 0 100
Net NAV Collection(22) 0 0 0
Developer Contribution(22) 0 0 441,745
Capitalized Interest 0 220,985 0
Total Revenues $ - $ 220,985 $ 441,845
EXPENDITURES
Principal Payments(22) 0 0 145,000
Extraordinary Principal Payments(22) 0 0 0
Interest Payments(22) 0 220,985 296,845
,Total Expenditures $ - $ 220,985 $ 441,845
Net Excess/(Shortfall) $ - $ - $ -
Note:Capitalized Interest Was Set-Up Through November 1,2022
Series 2022 Bond(Maple Ridge)Information
Original Par Amount= $7,775,000 Annual Principal Payments Due:
Average Interest Rate= 3.945% May 1st
Issue Date= February 2022 Annual Interest Payments Due:
Maturity Date= May 2052 May 1st&November 1st
Par Amount As Of 1/1/22= $3,440,000
Page 14
DETAILED PROPOSED DEBT SERVICE BUDGET 16 I 1 A 1
AVE MARIA STEWARDSHIP DEVELOPMENT DISTRICT
DEBT SERVICE FUND-SERIES 2021 (AVE MARIA NATIONAL)
FISCAL YEAR 2022/2023
OCTOBER 1,2022-SEPTEMBER 30, 2023
FISCAL YEAR FISCAL YEAR FISCAL YEAR
2020/2021 2021/2022 2022/2023
REVENUES ACTUAL BUDGET BUDGET
Interest Income(21) 14 0 0
Net NAV Collection(21) 0 59,230 88,227
Developer Contribution(21) 0 580,243 551,245
Capitalized Interest 66,088 0 0
Total Revenues $ 66,102 $ 639,473 $ 639,473
EXPENDITURES
Principal Payments(21) 0 225,000 225,000
Extraordinary Principal Payments(21) 0 0 0
Interest Payments(21) 66,088 414,473 414,473
Total Expenditures $ 66,088 $ 639,473 $ 639,473
Net Excess/(Shortfall) $ 14 $ - $ -
Series 2021 Bond(Ave Maria National)Information
Original Par Amount= $11,340,000 Annual Principal Payments Due:
Interest Rate= 2.6%-4.0% May 1st
Issue Date= March 2021 Annual Interest Payments Due:
Maturity Date= May 2051 May 1st&November 1st
Par Amount As Of 9/1/21 = $11,340,000
Page 15
DETAILED PROPOSED MAINTENANCE BUDGET 1 A 1
AVE MARIA STEWARDSHIP COMMUNITY DISTRICT
FISCAL YEAR 2022/2023
OCTOBER 1, 2022 - SEPTEMBER 30, 2023
FISCAL YEAR FISCAL YEAR FISCAL YEAR
2020/2021 2021/2022 2022/2023
ACTUAL BUDGET BUDGET
MAINTENANCE EXPENDITURES
AQUATIC REPLACEMENTS 0 0 0
IRRIGATION REPAIR 59,968 95,000 95,000
MISCELLANEOUS MAINTENANCE 48,394 10,000 50,000
ELECTRIC (STREETLIGHTS, LANDSCAPE) 83,814 85,000 85,000
STREET SWEEPING 0 1,000 1,000
STRIPING & TRAFFIC MARKINGS 1,389 15,000 100,000
STREET LIGHT MAINTENANCE 86,695 80,000 110,000
SIDEWALK/CURB REPAIRS 160,627 70,000 150,000
LANDSCAPE MAINT/ ENHANCE (ROADWAY, ENTRIES): 0 30,000 30,000
MAINTENANCE CONTRACTS 670,453 630,000 630,000
TREE TRIMMING 48,815 50,000 146,000
STORM CLEANUP 0 25,000 25,000
STORM CLEANUP - ELECTRIC 0 25,000 25,000
STORM CLEANUP - LANDSCAPING 0 25,000 25,000
PLANT REPLACEMENT 173,161 90,000 90,000
MULCH & MISCELLANEOUS 136,014 140,000 140,000
WATER MANAGEMENT & DRAINAGE 3,600 4,000 4,000
ENTRY FEATURE WATER 3,989 4,500 4,500
IRRIGATION WATER 66,479 85,000 85,000
FOUNTAIN MAINTENANCE 45,121 25,000 25,000
RODENT/ PEST CONTROL 14,293 8,000 8,000
EQUIPMENT REPAIR 9,222 6,000 8,000
SIGNAGE REPAIR 8,705 10,000 15,000
STORM DRAIN CLEANING 0 10,000 50,000
DRAINAGE / LAKE MAINTENANCE/ LITTORALS 56,293 75,000 75,000
AERATORS 0 2,000 2,000
PRESERVE MAINTENANCE 61,156 60,000 60,000
SMALL TOOLS 4,934 2,500 3,500
VEHICLE LEASE / FUEL / REPAIRS (MAINT TECH) 4,884 20,000 20,000
MOSQUITO CONTROL 549,796 400,000 500,000
TEMP FIRE FACILITY OPERATING COSTS 125,991 40,000 90,000
MAINTENANCE TECHNICIANS 99,809 110,000 110,000
BASE MANAGEMENT FEE 20,250 20,000 20,000
ADMIN PAYROLL 52,211 55,000 55,000
ASSET MANAGER 0 0 50,000
LANDSCAPING PH 2 CAPITAL PROJECT 0 0 225,000
TOTAL MAINTENANCE EXPENDITURES $ 2,596,063 $ 2,308,000 $ 3,112,000
RESERVE FUND 27,500 27,500 27,500
CONTINGENCY FUND 9,350 15,000 15,000
TOTAL $ 2,632,913 $ 2,350,500 $ 3,154,500
Page 16
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1611A 1
Ave Maria Stewardship Community District
Debt Assessment Comparison 2022-2023
FY 2021-2022 FY 2022-2023 Change -
Number of Per Unit Per Unit Increase/
Type Bonds Series Platted Units Assessment Assessment (Decrease)
Multi Family 2019 166 $777.13 $860.98 $83.85
2022 92 $1,036.13 $952.98 ($83.15)
Single Family 2019 1,167 $1,149.13 $1,232.98 $83.85
2019 + 2015 394 $1,598.82 $1,682.67 $83.85
2019 + 2016 270 $1,822.32 $1,906.17 $83.85
2019 + 2018 3 $1,816.58 $1,900.43 $83.85
2022 521 $1,645.13 $1,408.98 ($236.15)
2022 + 2016 94 $2,318.32 $2,082.17 ($236.15)
2022 + 2018 408 $2,312.58 $2,076.43 ($236.15)
2022 + 2020 335 $2,315.13 $2,078.98 ($236.15)
2022 + 2021 143 $2,312.13 $2,075.98 ($236.15)
ALF Apartments 0 $27.54 $29.88 $2.34
Apartments 0 $84.62 $108.27 $23.65
Low Affordable Housing 48 $55.95 $68.75 $12.80
Retail/Entertainment/Service (sqft) 140,442 $0.43 $0.52 $0.09
Professional Offices (sqft) 51,529 $0.28 $0.33 $0.05
Light Manufacturing (sqft) 508,807 $0.18 $0.22 $0.04
Hotel (rooms) 0 $314.74 $386.69 $71.95
Medical Facilities (sqft) 10,904 $0.87 $1.07 $0.20
Institutional -AM University (students) 1,230 $19.11 $23.48 $4.37
Private K-12 School (students) 335 $29.86 $36.68 $6.82
Assessments Include the Following :
4% Discount for Early Payments
1.5%County Tax Collector Administrative Cost
2% County Property Appraiser Administrative Cost
Page 18
1611A 1
Ave Maria Master irrization Utility
Proposed Budget For
Fiscal Year 2022/2023
October 1, 2022 - September go, 2o23
PROPOSED AVE MARIA MASTER IRRIGATION UTILITY BUDGET
AVE MARIA STEWARDSHIP COMMUNITY DISTRICT 1 6 ' I A 1
FISCAL YEAR 2022/2023
OCTOBER 1, 2022 - SEPTEMBER 30, 2023
FISCAL YEAR FISCAL YEAR FISCAL YEAR
2020/2021 2021/2022 2022/2023
REVENUES ACTUAL BUDGET BUDGET COMMENTS
AMUC Revenue(Irrigation) 1,013,650 1,113,720 1,124,204 Irrigation
Developer Contribution 391,748 359,436 392,328 Developer Contribution
Connection Fees 0 7,950 8,010 Connection Fees
Installations 0 97,653 197,880 Installations
Miscellaneous Revenue 0 2,200 4,236 Miscellaneous Revenue
Peninsula True-Up Of Expenditures 228,919 0 0 Estimate Of True-Up Of Expenditures
Total Revenues $ 1,634,317 $ 1,580,959 $ 1,726,658
EXPENDITURES
Management Fee 126,127 134,367 152,205 Estimate of$11,197 per Month
Electricity 171,543 176,624 157,352 Electricity
Labor&Benefits 246,028 348,215 401,587 Labor&Benefits
Chemicals 4,681 6,000 1,500 Chemicals
Repairs&Maintenance 450,828 169,575 157,640,Repairs&Maintenance
Testing 2,401 1,550 1,200 Testing
Sludge Disposal 0 0 0 Sludge Disposal
Plan Review 0 0 0 Plan Review
Meter Purchase 83,789 220,845 236,351 Meter Purchase
Meter Installation 4,208 8,050 13,892 Meter Installation
Other Direct Costs 45,537 144,080 248,120 Other Direct Costs
Administration Fee 0 8,000 8,000
AMUC Bulk Water Charge 326,731 363,653 348,810 Estimate of$30,304 per Month
Other Expenses 0 0 0
Total Expenditures $ 1,461,871 $ 1,580,959 $ 1,726,658
Excess/(Shortfall) $ 172,446 $ - $ -
Note:Utility Fund Balance As Of 9/30/21 Was$505,530.07
161 1A 2
Heritage Bay Community Development District
Board of Supervisors
Edwin Hubbard,Chairman
Dennis Gagne,Vice Chairman o Justin Faircloth,District Manager
F.Jack Arcurie,Assistant Secretary ❑Gregory Urbancic,District Counsel
Donna Hunter,Assistant Secretary ❑Jeffrey Satfield,District Engineer
Allen Soucie,Assistant Secretary
Regular Meeting Agenda
December 2, 2021 —9:00 a.m.
1. ' Roll Call
2. Approval of Agenda
3. Public Comments on Agenda Items
4. Engineer's Report
A. CPH Water Testing Results—October 2021
i. CPH Analysis of Lakes 14 & 16 & Recommended Next Steps
B. Review of CPH Addendum to Agreement—Water Quality Monitoring Events
i. Discussion Regarding Potential Cost Increases & Justification
ii. Task ENV-3 Soil Monitoring for Lakes 14 & 16
C. HB 53 20yr. Stormwater Needs Analysis—CPH Proposal& Schedule
5. Attorney's Report
6. Lake&Wetland Management
A. Monthly Inspections and Service Reports
B. Littorals Planting update for Lakes Planted Summer 2021 & Summer 2022
Opportunities
i. Littoral Plantings in Lake 20 Littoral Zone Update
ii.Littoral Planting Proposal for the Bridge of Lake 5
C. SOLitude Lake Management Transition Update
7. Old Business
A. CSEI Plans for Proposed Summer FY2022 Lake Bank Restoration Work
i. Discussion with Terrace VII—Drainage Replacement
B. HBGCC/HBCDD Joint Lake Bank Restoration Project Update
C. Control Structure CS-102 & Retention Pond Update—Discussion with
HBGCC Management
D. FEMA Update&Next Steps
8. New Business
9. Manager's Report
A. Approval of the Minutes of the November 4, 2021 Meeting
B. Acceptance of Financials
C. Field Management Report
10. Supervisors' Reports, Requests, and Comments
District Office: Meeting Location:
210 N.University Drive,Suite 702 Heritage Bay Clubhouse
Coral Springs,FL 33071 10154 Heritage Bay Blvd.
954-603-0033 Naples,Florida
November 24,2021 Agenda Heritage Bay CDD
Page 2
11. Chairman's Comments
12. Audience Comments
13. Adjournment
The next meeting is scheduled for January 6, 2022
District Office: Meeting Location:
210 N.University Drive,Suite 702 Heritage Bay Clubhouse.
Coral Springs,FL 33071 10154 Heritage Bay Blvd.
954-603-0033 Naples,Florida
1611A 2
411,
\ap1Li Bat
PART OF THE USA TODAY NETWORK
Published Daily
Naples, FL 34110
HERITAGE BAY COMMUNI TY
210 N UNIVERSITY DR #702
NOTICE OF REGULAR MEETING SCHEDULE HERITAGE BAY
CORAL SPRINGS, FL 33071-7320 COMMUNITY DEVELOPMENT DISTRICT
The Board of Supervisors of the Heritage Bay Community Devel-
opment District will hold their regular meetings for Fiscal Year
Affidavit of Publication 2021/2022 in the Heritage Bay Clubhouse, 10154 Heritage Bay
Boulevard,Naples Florida,at 9:00 a.m.as follows:
STATE OF WISCONSIN
COUNTY OF BROWN October 7,2021
November 4,2021
December 2,2021
Before the undersigned they serve as the authority, January 6,2022
February 3,2022
personally appeared said legal clerk who on oath says that March 3,2022
he/she serves as Legal Clerk of the Naples Daily News, a April 7,2022
May 5,2022-Tentative Budget Adoption
daily newspaper published at Naples, in Collier County, June 2,2022
Florida; distributed in Collier and Lee counties of Florida; July 7,2022
August 4,2022
that the attached copy of the advertising was published in September 1,2022-Public Hearing Date
said newspaper on dates listed. Affiant further says that the The meetings are open to the public and will be conducted in
said Naples Daily News is a newspaper published at accordance with the provision of Florida law for community de-
Naples, in said Collier County, Florida, and that the said velopment districts.
There may be occasions when one or more Supervisors will par-
newspaper has heretofore been continuously published in ticipate by telephone. These meetings may be continued to a
said date, time, and place to he specified on the record at the meet-
Collier County,Florida;distributed in Collier and Lee A copy of the agenda for these meetings may be obtained from
counties of Florida,each day and has been entered as the District Manager's Office, 210 N.University Drive, Suite 702,
Coral Springs, FL 33071, (954) 603-0033, or by visiting the Dis-
second class mail matter at the post office in Naples,in trict's website at https://www.heritagebaycdd.com. Additionally,
said Collier County,Florida,for a period of one year next interested parties may refer to the District's website for the lat-
est District information.
preceding the first publication of the attached copy of Pursuant to provisions of the Americans with Disabilities Act,
advertisement;and affiant further says that he has neither any person requiring special accommodations at these meetings
because of a disability or physical impairment should contact
paid nor promised any person,or corporation any discount, the District Manager's Office at least forty-ei ht(48)hours prior
rebate,commission or refund for the purpose of securing to the meeting. If you are hearing or speech impaired, please
contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-
this advertisement for publication in said newspaper 8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the
issue(s)dated: District Manager's Office.
Each person who decides to appeal any action taken at these
meetings is advised that person will need a record of the pro-
ceedings and that accordingly, the person may need to ensure
that a verbatim record of the proceedings is made, including
Issue(s)dated:09/16/2021 the testimony and evidence upon which such appeal is to be
s ��� , based.
Justin Faircloth
District Manager
AD114914378 9/16/2021
Subscribed and sworn to before on September 16,2021:
/y ROCAIVOd
co.Spttnge,FL
Notary, State of WI, ounty of Brown SEP 2 2 2n21
1NFRAMAR <
—7'
My commission expires
Publication Cost: $357.00
Ad No:0004914378
Customer No: 1305454 KATHLEEN AILEN
PO#: FY21/22 Mtg Schedule Notary Public
#nfAffidavitsl State of Wisconsin
This is not an invoice
1611A 2
HERITAGE BAY
COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
OCTOBER 2021
WATER QUALITY MONITORING REPORT
NOVEMBER 2021
Engineers
Architects
Planners
0 Surveyors
Landscape Architects
Traffic/Transportation
Environmental Scientists
Construction Management
CPH,Inc.
2216 Altamont Ave.
Fort Myers,FL 33901
(239)332-5499
161 1A 2
INTRODUCTION
The Heritage Bay Community Development District (CDD) maintains a stormwater
management system which serves the community as well as the golf course. The system
consists of inlet structures, conveyance pipes, control structures and 29 man-made lakes
(Figures 1A & 1B, Appendix A).
DATA COLLECTION
The field measurements and sample collection were conducted on October 13 & 14,
2021. All samples were collected and analyzed per Florida Department of Environmental
Protection (FDEP) Standard Operating Procedures (SOP). Samples were collected as
grab samples at 1-2 feet from the surface as per FDEP aqueous sampling SOP. The
locations of sampling points in each lake are depicted in Figure 2, Appendix A. The
sampling locations within Lakes 14 and 16 were moved in October 2020 in an effort to
determine if low dissolved oxygen (DO) levels in those lakes was related to the sampling
location. Grab samples were taken from shore. Disturbing sediments in the immediate
area of sample collection was avoided. Samples were collected from the photic zone, the
surface layer where sunlight can influence growth of plants and algae. The water
chemistry parameters sampled are intended to assist with the characterization of
conditions in the lakes to evaluate the water quality and its effect on the type of plants
that grow in the lakes, the rate of growth, and the suitability of the lakes for fish and other
wildlife.
RESULTS
The October 2021 field measurements and sample collection were conducted on October
13 & 14, 2021. The results of the field measurements and laboratory testing are presented
in Table 3-1. Photographs of the sample sites are provided in Appendix B. Samples are
collected, packed in ice and shipped overnight to the laboratory. During the October 2021
sampling event, one shipment of chlorophyll a samples was delayed in transit for
unknown reasons and arrived at the laboratory seven days after collection. As a result of
the delay, these chlorophyll a samples were analyzed after the maximum recommended
hold time and were not held at the recommended temperature. Therefore, the chlorophyll
1
1611A2
a results for Lakes 1 — 7 may be inaccurate. CPH has made arrangements to prevent
shipping delays for future monitoring events. Lake levels appeared normal in October
2021. The results herein provide a comparison of the results from the sampling events in
February 2018, October 2018, April 2019, October 2019, April 2020, October 2020, April
2021 and October 2021. The results of earlier sampling events in July 2016, January
2017, April 2017, July 2017 and October 2017 are provided in Appendix C.
2
1611A2
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Temperature
The temperatures in October 2021 ranged from 27.5 - 31.6'C, which is normal for the
time of year. Temperature is used in analysis of dissolved oxygen values. The
temperature measurements in all lakes during the last eight monitoring events are shown
in Figure 3, Appendix A.
pH
pH is an expression of the amount of hydrogen ions (H+) in the water. Distilled water has
a pH of 7, which has equal amounts of hydrogen (H+) and hydroxide (OH-) ions. In
southwest Florida lakes, pH can range between 4.44 and 10.04 with a median value of
7.29 (Romie, 2000).
The October 2021 pH values are slightly higher than the values from previous monitoring
events, ranging from 6.9 to 8.1. This may be a result of the change from field to laboratory
measurement during this monitoring event. The pH level found in the CDD lakes was still
within the normal range for Florida lakes in this region. The pH of all lakes during the last
eight monitoring events is shown in Figure 4, Appendix A.
Dissolved Oxygen
The amount of oxygen that can be dissolved in water depends on several factors,
including water temperature, salinity, and atmospheric pressure. On a relative scale, the
amount of oxygen dissolved in saturated water will be greater in cooler waters than in
warmer ones.
Oxygen enters waterbodies primarily by transfer from the atmosphere across the air-
water interface and to a lesser extent by the action of photosynthetic organisms. DO levels
typically follow a diurnal cycle — higher at the end of the day and lower at dawn. Fish
typically require DO concentrations of approximately 5 parts per million (ppm) for optimum
health. Exposure to DO levels below 2 ppm for 1 —4 days will kill many aquatic organisms
(Wilson, 2014).
5
1611A 2
During the monitoring event in October 2021, DO levels in the lakes ranged from 2.42 —
9.80 parts per million (ppm). The observed DO concentrations were normal and sufficient
to sustain fish and other aquatic organisms in all lakes except Lakes 2, 3, 15, 16, 17 and
18, which had DO levels below 4 ppm. The dissolved oxygen level in all lakes during the
last eight monitoring events is shown in Figure 5, Appendix A. The DO levels in October
2021 were generally higher than levels observed in October 2020.
Dissolved oxygen levels in Lakes 14, 15, 16, 17 and 18 have frequently been lower than
the other lakes over the past five years of monitoring. During the October 2021 monitoring,
CPH had a conversation with the Heritage Bay Golf Club Director of Golf who stated that
Lake 16 is the source of irrigation water for the golf course and the community and that
millions of gallons of water are drawn from Lake 16 daily. The lake typically recovers
quickly, presumably from groundwater. During dry periods, recharge wells can be used
to pump groundwater into Lakes 14 and 16. The cycle of pumping and recharging may
contribute to the lower dissolved oxygen levels in Lakes 14 — 18 as they are all in close
proximity to Lake 16 which is "drawn down" and replenished with groundwater on a daily
basis. Groundwater may have, but does not always have, very low dissolved oxygen.
Phosphorus
Phosphorus is usually not available in the environment. Although natural phosphorus
levels in surface water bodies are very low, human sources or activities such as fertilizer
application, sewage spills and soil erosion can overload lakes with available phosphorus.
Excess phosphorus (even in very small amounts) introduced to a lake provides food for
plants and algae and can increase the vegetation growth within a lake and have a
negative impact on water quality.
The October 2021 sampling results show undetectable levels of phosphorus in all of the
CDD lakes except Lakes 21, 23, 24 and 25. Phosphorus level was low in these lakes
except Lake 25 which was 0.39 mg/L. This is above the maximum desirable level of 0.16
mg/L. The phosphorus levels in all lakes have been consistently low or undetectable
6
1 6 I 1 A 2
during all monitoring events since January 2017. The phosphorus level in all lakes during
the last eight monitoring events is shown in Figure 6, Appendix A.
Nitrogen
Nitrogen is necessary for many natural biological processes. Excess nitrogen in the lakes
can fuel the growth of excess algae or other undesirable plants.
The nitrogen levels observed in October 2021 were in the normal to moderately high
range for Florida lakes. Lakes 1-3, 6, 8, 9, 16, 18-20, 22-24 and 26-29 were in the normal
range with nitrogen levels ranging from 0.50— 1.0 mg/L. Lakes 5, 7, 10-15, 17, 21 and 25
were in the moderately high range of 1.1 — 2.2 mg/L. Lake 4 had a high level of total
nitrogen at 8.0 mg/L. The total nitrogen level in all lakes during the last eight monitoring
events is shown in Figure 7, Appendix A.
Chlorophyll a
Chlorophyll a is an indicator of the abundance of planktonic algae found in the water
column. Elevated chlorophyll a levels are directly correlated with reduced water clarity,
odor and the potential for algae blooms. Chlorophyll a values can be expected to rise
during the warmer months.
During the October 2021 sampling, the chlorophyll a samples from Lakes 1-7 were
delayed during shipping and were tested by the laboratory after exceeding the
recommended hold time and temperature. Therefore, Chlorophyll a values for those lakes
may be inaccurate. Chlorophyll a levels observed in all lakes were typical for Florida lakes.
Chlorophyll a in Lakes 1, 2, 8, 9, 12, and 29 were in the low range of 0 —6.7 mg/m3. Lakes
4, 13, 16, and 22, were in the high range of 19 - 23 mg/m3.The remainder of the lakes
were in the moderate to moderately high range of 7.6 — 17.0 mg/m3. The chlorophyll a
measurements in all lakes during the last eight monitoring events is shown in Figure 8,
Appendix A.
7
16I1A 2
Salinity
The salt concentration is usually expressed in parts per thousand (ppt) or parts per
million (ppm). Water salinity based on dissolved salts classifies a water body into three
categories:
• Fresh water < 0.5 ppt
• Brackish water 0.5-30 ppt
• Saline water 30-50 ppt
The salinity found in the CDD lakes is within the normal range for man-made freshwater
ponds in this region of Florida. In October 2021, salinity was low (0.1 - 0.2 ppt) as
expected and similar in all 29 lakes. The salinity measurements recorded in all lakes
during the last eight monitoring events is shown in Figure 9, Appendix A.
Conductivity
Conductivity measures the capacity of water to conduct an electric current and indirectly
measures the concentration of ionized substances in water. Approximately 80% of Florida
lakes have conductivity between 90 and 1000 pS/cm (Hand, 2004).
Conductivity values during the October 2021 monitoring event ranged from 223 —552
pS/cm. These values are in the normal range for man-made lakes in this region of Florida.
The conductivity measurements recorded in all lakes during the last eight monitoring
events are shown in Figure 10, Appendix A.
Summary
In summary, the October 2021 water quality monitoring event shows:
• Lake temperatures were normal for the time of year.
8
1611A
• pH values were slightly higher than the values from previous monitoring events,
but within the normal range for Florida lakes in this region. The pH range for the
CDD lakes ranged from 6.9 to 8.1.
• The observed DO concentrations were normal and sufficient to sustain fish and
other aquatic organisms in all lakes as fish kills or other low DO indicators were
not observed. Lakes 2, 3, 15, 16, 17 and 18 had DO levels below 4 ppm. Lakes
14, 15, 16, 17 & 18 have had low measured DO levels on several occasions since
monitoring began in July 2016. The sampling locations for Lakes 14 and 16 were
moved beginning with the October 2020 monitoring event to see if the sampling
location may contribute to the low DO measurements. For this monitoring event,
the DO in Lake 14 was normal at 8.21 ppm while Lake 16 had a low level of 3.73
ppm.
Due to natural cycles of plant respiration and photosynthesis, DO levels typically
follow a diurnal pattern, with higher levels at the end of the day and lower levels in
the morning. As discussed previously, daily withdrawal of water from Lake 16 may
also contribute to low DO in Lake 16 and nearby Lakes 14, 15, 17 & 18. During the
October 2021 water quality sampling, there was no visible evidence that low
oxygen was affecting aquatic life.
• Phosphorus was not detected or was found at low levels in all of the CDD lakes
except Lake 14 which had a slightly elevated level of 0.39 mg/L. The phosphorus
levels in all lakes have been generally low during all monitoring events since
January 2017.
• Nitrogen levels were similar to the previous monitoring events with normal to
moderately high levels detected in all lakes, except Lake 4, which had an atypically
high level of phosphorus at 8.0 mg/L. During field sample collection, evidence of
ongoing or recent activities that may have contributed to elevated nitrogen in Lake
4 were not observed. Overall, nitrogen levels continue to appear stable in the CDD
lakes.
9
1 6 I 1 A a
• Chlorophyll a concentration in most lakes was low to moderate. Low chlorophyll a
indicates a low level of algae growth. Lakes 4, 13, 16, and 22 had a relatively high
level of Chlorophyll a, measuring 19 - 23 mg/m3. Chlorophyll a results from Lakes
1-7 may be inaccurate due to exceedance of hold time and temperature for those
samples.
• Salinity and conductivity in all lakes were normal for freshwater lakes in Florida
and similar to the previous monitoring events. Salinity values were similar in all
lakes with a value of 0.1 - 0.2 ppt.
• Based on visual observation, the lakes appear healthy with normal water levels
and clarity. Nuisance vegetation management appears effective in the 29 CDD
lakes monitored.
10
1 6 I 1A a
CITATIONS
Romie, Kenneth, Water Chemistry of Lakes in the Southwest Florida Water Management
District, Resource Management Department, Southwest Florida Water Management
District, February 2000.
Wilson, P. Chris, Water Quality Notes: Dissolved Oxygen, document SL313, Soil and
Water Science Department, UF/IFAS Extension. Original publication date December
2009. Revised August 2014.
Hand, Joe, Typical Values for Water Quality Parameters for Florida's Lakes, Streams and
Estuaries, Watershed Assessment Section, Bureau of Watershed Management
Florida Department of Environmental Protection. October 2004.
11
1611A 2
@ ° Th
APPENDIX A
Figures
Heritage Bay CDD
October 2021
Water Quality Monitoring Report
Collier County, Florida
1 6 I 1 A 2
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APPENDIX B
Photographs of Sampling Locations
Heritage Bay CDD
October 2021
Water Quality Monitoring Report
Collier County, Florida
1 6 I 1 A 2
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Date: 11/22/2021 PHOTOGRAPHS
/''� Photo Date:October 2021
/ /'., O Project No.H13610.2 HERITAGE BAY ODD APPENDIX
\(-//-7 SECTIONS 13&24,TOWNSHIP 48 SOUTH,RANGE 26 EAST& B-1
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GIS:JOG COLLIER COUNTY,FLORIDA
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Date: 11/22/2021 PHOTOGRAPHS
Photo Date:October 2021
O Project No.H13610.2 HERITAGE BAY ODD APPENDIX
SECTIONS 13&24,TOWNSHIP 48 SOUTH,RANGE 26 EAST& B-2
Biologist:DL SECTIONS 18&19,TOWNSHIP 48 SOUTH,RANGE 27 EAST
GIS:JOG _ COLLIER COUNTY,FLORIDA
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Date: 11/24/2021 PHOTOGRAPHS
/_� Photo Date:October 2021
I(`t(l/�1 0 Project No.H13610.2 HERITAGE BAY CUD APPENDIX
SECTIONS 13&24,TOWNSHIP 48 SOUTH,RANGE 26 EAST& B-3
Biologist:DL SECTIONS 18&19,TOWNSHIP 48 SOUTH,RANGE 27 EAST
GIS:JOG COLLIER COUNTY,FLORIDA
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Date: 11/22/2021 PHOTOGRAPHS
Photo Date:2021 HERITAGE BAY CDD APPENDIX
O U Project No.H13610.2 SECTIONS 13&24,TOWNSHIP 48 SOUTH,RANGE 26 EAST& B-4
Biologist:DL SECTIONS 18&19,TOWNSHIP 48 SOUTH,RANGE 27 EAST
GIS:JOG COLLIER COUNTY,FLORIDA
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APPENDIX C
Past Water Quality Monitoring Data
Heritage Bay CDD
October 2021
Water Quality Monitoring Report
Collier County, Florida
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ADDENDUM TO AGREEMENT
HERITAGE BAY CDD
WATER QUALITY MONITORING EVENTS-OCTOBER 2020&APRIL 2021
COLLIER COUNTY, FLORIDA
August 26, 2021
CPH, Inc., Environmental Services (CPH) has prepared a proposal of services and fees to provide certain
environmental consultant services for the above referenced project as an addendum to the Agreement
between Heritage Bay Community Development District("DISTRICT") and CPH, Inc. ("CONTRACTOR").
PROJECT DESCRIPTION
CPH, Inc. has been requested to perform two (2) monitoring events to collect water quality data within
approximately 29 lakes/stormwater management ponds with the community development district boundary.
The 2 monitoring events shall occur in October 2021 and April 2022. A report of results shall be prepared
summarizing after each monitoring event for a total of 2 reports and each report will be provided to the Client.
As directed by the Client the lake monitoring shall include grab samples Total Nitrogen, Total Phosphorus
and Chlorophyll a for each of the 29 lakes. The lakes proposed for sampling are 1, 2, 3, 4, 5, 6, 7, 8, 9, 10,
11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, and 29. In addition, the CDD has
requested CPH to perform a quality control-quality assurance test on pH for the lakes. In addition to CPH's
sampling, the laboratory shall also provide sampling analysis of pH for the 29 lakes. The CDD has also
requested a one-time sediment sample event for Lake 14 and 16. CPH shall identify one (1) sample
monitoring station in each lake.The CDD has requested water quality sampling of the water from the irrigation
well and water quality testing and/or sediment sampling of the maintenance facility stormwater dry pond.
1.0 SCOPE OF SERVICES
1.1 Basic Services
CPH shall provide, or obtain from others, all labor, material and equipment to perform the following services:
ENV-1 October 2021 Water Sampling Event&Report
29 Lakes Water Quality Sampling
➢ CPH shall notify the CCD at least two (2)weeks prior the scheduled water quality sampling event.
➢ CPH shall sample salinity, conductivity, temperature, dissolved oxygen, pH for one (1) event within
approximately 29 lakes within the development boundaries. CPH shall collect one (1) sample for
each parameter to include Chlorophyll a, Total Nitrogen, pH and Total Phosphorus within
approximately 29 lakes.
➢ CPH shall coordinate with the analytical laboratory to obtain sampling materials for collection of
chlorophyll a, TN, pH and TP as needed. Once samples are collected, CPH shall deliver samples to
the laboratory for analysis.
➢ Water Quality sampling shall be located within the deep part of the lake within the photic zone. The
sample depth and time will be recorded and identified within the report. CPH anticipates two to three
days to sample lakes.
➢ During water quality sampling, CPH scientists shall photograph lakes, document the aquatic
vegetation observed and additional observations that may affect water quality. These observations
shall also be recorded and photographed as deemed necessary.
1
1 6 I 1 A 2
Heritage Bay CDD
Oct 2021 &April 2022 Water Quality Sampling Events Agenda Page#'7 •
August 26,2021 TM
Page 2 of 4
• CPH shall report any issues observed during the sampling events to the Client via email as
warranted.
CPH shall report the monitoring event results to the Client within two (2) weeks of receipt of the
laboratory sampling results.A location map of the sampling areas shall also be provided in the report.
FDEP Standard Operating Procedures (SOP)shall be followed with sample collection, handling and
laboratory analysis.
CPH shall address comments or issues brought forth by the CDD regarding the report. CPH shall
provide one revision to the report.
Irrigation Well Water Quality Monitoring
CPH shall sample salinity, conductivity, temperature, dissolved oxygen, pH for one (1) event of the
well water.The CDD personnel shall be available to assist CPH with access to the irrigation well water
for sampling. CPH's anticipated water sample collection will occur in October 2021.
CPH shall collect one (1) sample for each parameter to include Chlorophyll a, Total Nitrogen, pH and
Total Phosphorus for the irrigation well water.
• CPH shall coordinate with the analytical laboratory to obtain sampling materials for collection of
chlorophyll a, TN, pH and TP as needed. Once samples are collected, CPH shall deliver samples to
the laboratory for analysis.
➢ CPH shall report the monitoring event results to the Client within two (2) weeks of receipt of the
laboratory sampling results.A location map of the irrigation well sampling point shall also be provided
in the report. Data will be analyzed and reported in the water quality monitoring report for the 29
lakes.
• FDEP Standard Operating Procedures (SOP)shall be followed with sample collection, handling and
laboratory analysis.
Maintenance Pond Water Quality Monitoring
• CPH shall sample salinity, conductivity, temperature, dissolved oxygen, pH for one (1) event of the
maintenance stormwater pond. CPH's anticipated water sample collection will occur in October 2021.
➢ CPH shall collect one (1)sample for each parameter to include Chlorophyll a,Total Nitrogen, pH and
Total Phosphorus for the Maintenance Pond.
➢ CPH shall coordinate with the analytical laboratory to obtain sampling materials for collection of
chlorophyll a, TN, pH and TP as needed. Once samples are collected, CPH shall deliver samples to
the laboratory for analysis.
• CPH shall report the monitoring event results to the Client within two (2) weeks of receipt of the
laboratory sampling results. A location map of the maintenance pond sampling point shall also be
provided in the report. Data will be analyzed and reported in the water quality monitoring report for
the 29 lakes.
• FDEP Standard Operating Procedures (SOP)shall be followed with sample collection, handling and
laboratory analysis.
ENV-2 April 2022 Water Sampling Event&Report
➢ CPH shall notify the CCD at least two (2)weeks prior the scheduled water quality sampling event.
CPH shall sample salinity, conductivity, temperature, dissolved oxygen, pH for one (1) event within
approximately 29 lakes within the development boundaries. CPH shall collect one (1) sample for
each parameter to include Chlorophyll a, Total Nitrogen and Total Phosphorus within approximately
29 lakes.
• CPH shall coordinate with the analytical laboratory to obtain sampling materials for collection of
chlorophyll a, TN and TP as needed. Once samples area collected CPH shall deliver samples to the
laboratory for analysis.
➢ Water Quality sampling shall be located within the deep part of the lake within the photic zone. The
sampling event shall occur in April 2022. The sample depth and time will be recorded and identified
161 1A 2
Heritage Bay CDD Agenda Page#8
Oct 2021 &April 2022 Water Quality Sampling Events
August 26,2021
Page 3 of 4
within the report. CPH anticipates two to three days to sample lakes.
y During water quality sampling, CPH scientists shall photograph lakes, document the aquatic
vegetation observed and additional observations that may affect water quality. These observations
shall also be recorded and photographed as deemed necessary.
• CPH shall report any issues observed during the sampling events to the Client via email as warranted.
y CPH shall report the monitoring event results to the Client within two (2) weeks of receipt of the
laboratory sampling results.A location map of the sampling areas shall also be provided in the report.
• FDEP Standard Operating Procedures(SOP)shall be followed with sample collection, handling and
laboratory analysis.
• CPH shall address comments or issues brought forth by the CDD regarding the report. CPH shall
provide one revision to the report.
ENV-3 April 2021 Sediment Sampling
➢ CPH anticipates conducting a one-time sediment sampling event in Lake 14, Lake 16 and the
Maintenance Stormwater Pond in April 2022 immediately after the water quality sampling event.
• CPH shall coordinate with the analytical laboratory to obtain sampling materials for collection of
VOCs, PCBs, Priority Pollutant Pesticides, NOX for Soils, Metals, Mercury, TOC, Anions (Ion
Chromatography), Nitrogen and Phosphorus.Once samples are collected CPH shall deliver samples
to the laboratory for analysis. A sample from each sample station shall be analyzed for
macroinvertebrates.
• The sample location, depth and time will be recorded and identified within the report.
➢ CPH shall report any issues observed during the sampling events to the Client via email as warranted.
• CPH shall report the monitoring event results to the Client within two (2) weeks of receipt of the
laboratory sampling results.A location map of the sampling areas shall also be provided in the report.
• FDEP Standard Operating Procedures(SOP)shall be followed with sample collection, handling and
laboratory analysis.
• CPH shall address comments or issues brought forth by the CDD regarding the report. CPH shall
provide one revision to the memorandum report.
1.2 Additional Services
Provide other professional and technical services not specifically identified in Sections ENV-1 through ENV-
3 above.
2.0 COST AND COMPENSATION
2.1 Basic Services
Services under Basic Services, Task ENV-1 above shall be provided as a Fixed Fee of$16,980.00 for one(1)
sampling event to monitor approximately 29 water bodies, irrigation well water and maintenance pond water
including preparing one report.
Services under Basic Services, Task ENV-2 above shall be provided as a Fixed Fee of$14,300.00 for one(1)
sampling event to monitor approximately 29 water bodies including preparing one report.
Services under Basic Services, Task ENV-3 above shall be provided as a Fixed Fee of$8,580 for one (1)
sampling event to monitor soils in Lake 14, Lake 16 and the maintenance pond. Soils sampling results will be
reported with the Water Quality report prepared in ENV-2.
1 6 I 1 A 2
Heritage Bay CDD
Oct 2021 &April 2022 Water Quality Sampling Events Agenda Page#9
August 26,2021
Page 4 of 4
This cost shall not be exceeded without Client authorization. Invoices for Basic Services will be submitted
monthly based on percent complete.
2.2 Additional Services
Invoices for Additional Services will be provided on an hourly plus expense reimbursement basis. Invoices
for Additional Services will be submitted monthly.
3.0 AUTHORIZATION
The above fees, terms, conditions and specifications are subject to the terms and agreements made within
the master agreement between the DISTRICT and CONTRACTOR. It is understood that you may terminate
this contract with written notice to CPH and CPH will only bill for services rendered up to the date when written
termination of the contract is received by CPH, in conformation with the general information. CPH is
authorized to do the work as specified and payment will be made as outlined above. By signing this
agreement, both parties acknowledge that they have the legal authority to enter into this agreement and
agree to be bound by the terms contained therein and in the master agreement.
Should the agreement be acceptable, please sign, retain a copy for your records, and return a copy to CPH
as our notice to proceed. We look forward to working with you on this endeavor. Should you have any
questions, please call me at(407) 399-0840.
CPH, INC AUTHORIZATION
By:
Amy E. Daly, LEED AP
Title: Vice President/Director of Environmental Services
Date: August 26, 2021
CLIENT AUTHORIZATION
By:
HERITAGE BAY CDD
Print Name:
Title:
Date:
16t1A2
collD
2216 Altamont Avenue
Fort Myers,Florida 33901
November 29, 2021 Phone:239.332.5499
Fax:239.332.2955
WWW.cphcorp.com
Heritage Bay CDD
Naples, Florida
Re: HBCDD Stormwater Needs Analysis
CDD Board of Supervisors,
CPH, Inc. is pleased to provide this proposal to provide a Stormwater Needs Analysis Template.
CPH will take the lead role by contacting all parties involved in the record keeping for all stormwater
maintenance and repair activities associated with the Heritage Bay CDD stormwater system. In
order to complete the template provided by Inframark, CPH will be coordinating/providing the
following information:
- Detailed description of the stormwater management program
- Narrative description
- Current stormwater program activities
- Current stormwater program operation and maintenance activities
- Detailed description of the stormwater management system and its facilities and projects
- The number of current and projected residents served calculated in 5-year increments
- The current and projected service area for the stormwater management program or
stormwater management system
- The current and projected cost of providing services calculated in 5-year increments
- Routine operation and maintenance
- Future expansion with a committed funding source
- Future expansion with no identified funding source
- Stormwater projects that are part of resiliency initiatives related to climate change
- The estimated remaining useful life of each facility or its major components
- The most recent 5-year history of annual contributions to, expenditures from, and
balances of any capital account for maintenance or expansion of any facility or its major
components
- Appendixes
CPH agrees to perform this work for a lump sum fee of$9,500.00.
In addition to the labor compensation outlined above, CPH shall be reimbursed directly for
reimbursable expenses. There will be a $150.00 not to exceed allowance for routine expenses,
which includes such items as photocopies, blueprints, postage, and telephone. Payment for our
services will be due monthly upon rendering of a statement based on percent of completion by CPH.
Total Labor Fees for services proposed herein: $9,500.00 plus $150.00 (Not to Exceed) for
reimbursable expenses bringing the total fee to $9,650.00.
Payment for services rendered will be due within forty-five(45)days of invoicing. Should Heritage
Bay CDD (CLIENT)choose not to complete the project at any phase, CPH will be due any fees for
services up to the time the CLIENT informs CPH in writing to stop work. Payment for services up to
the time of the CLIENT'S notice will be due within thirty (30) days of the final invoice. Invoice
payments must be kept current for services to continue. CPH reserves the right to terminate or
- 1 -
1 6 I 1 A 2
suspend work when invoices become ninety (90) days past due. In the event that the work is
suspended or terminated as a result of non-payment, CLIENT agrees that CPH will not be
responsible for CLIENT's failure to meet project deadlines imposed by governments, lenders, or
other third parties. Neither is CPH responsible for other adverse consequences as a result of
termination or suspension of work for non-payment of the invoices.
This proposal is void if not executed and returned to CPH within 30 days of CPH's execution of the
proposal.
The above fees, terms, conditions, and specifications are satisfactory and are hereby accepted.
CPH is authorized to do the work as specified and payment will be made as outlined above.
By signing this agreement, I acknowledge that I have the legal authority to enter into this agreement
and agree to be bound by the terms contained herein.
If you are in agreement with the above Scope of Services and fees, please sign and return one
(1) copy of this letter to our office for our records, and as our Notice to Proceed.
CPH, INC.
By:
Jeffrey M. Satfield, P.E. Signature
Sr. Vice President
Title:
/7' 7(
Date Date
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1611A a
@oTh 11D4
ADDENDUM TO AGREEMENT
HERITAGE BAY CDD
WATER QUALITY MONITORING EVENTS -OCTOBER 2021 &MARCH 2022
COLLIER COUNTY, FLORIDA
August 26, 2021
Revised-October 18, 2021
Revised-November 1, 2021
Revised-November 28, 2021
Revised - December 7,2021
CPH, Inc., Environmental Services (CPH) has prepared a proposal of services and fees to provide certain
environmental consultant services for the above referenced project as an addendum to the Agreement between
Heritage Bay Community Development District("DISTRICT") and CPH, Inc. ("CONTRACTOR").
PROJECT DESCRIPTION
CPH, Inc. has been requested to perform two (2) monitoring events to collect water quality data within 29
lakes/stormwater management ponds with the community development district boundary. The 2 monitoring
events shall occur in October 2021 and March 2022. A report of results shall be prepared summarizing each
monitoring event for a total of 2 reports and each report will be provided to the Client. As directed by the Client
the lake monitoring shall include grab samples Total Nitrogen, Total Phosphorus and Chlorophyll a for each of
the 29 lakes. The lakes proposed for sampling are 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19,
20, 21,22,23, 24,25, 26, 27, 28, and 29. In addition,the CDD has requested CPH to perform a quality control-
quality assurance test on pH for the lakes. In addition to CPH's sampling, the laboratory shall also provide
sampling analysis of pH for the 29 lakes.
L�,i�,, 1 f UI J 10. CFI I�I�GII �J,, t;i (1)Ju111NlG IIHJ11-V1.1 y 0taliuii Ga�li Ik�.
1.0 SCOPE OF SERVICES
1.1 Basic Services
CPH shall provide, or obtain from others, all labor, material and equipment to perform the following services:
ENV-1 October 2021 Water Sampling Event&Report
29 Lakes Water Quality Sampling
> CPH shall notify the CCD at least two(2)weeks prior the scheduled water quality sampling event.
> CPH shall sample salinity, conductivity,temperature,dissolved oxygen, pH for one(1)event within 29 lakes
within the development boundaries. CPH shall collect one (1) sample for each parameter to include
Chlorophyll a, Total Nitrogen, pH and Total Phosphorus within 29 lakes.
y CPH shall coordinate with the analytical laboratory to obtain sampling materials for collection of chlorophyll
a, TN, pH and TP as needed. Once samples are collected, CPH shall deliver samples to the laboratory for
analysis.
> Water Quality sampling shall be located within the deep part of the lake within the photic zone. The sample
Heritage Bay Water Quality&Sediment Sampling-Oct.2021 &March 2022 12/7/2021 1
1611A2
depth and time will be recorded and identified within the report. CPH anticipates two to three days to sample
lakes.
During water quality sampling, CPH scientists shall photograph lakes, document the aquatic vegetation
observed and additional observations that may affect water quality. These observations shall also be
recorded and photographed as deemed necessary.
➢ CPH shall report any issues observed during the sampling events to the Client via email as warranted.
• FDEP Standard Operating Procedures (SOP) shall be followed with sample collection, handling and
laboratory analysis.
Deliverables: CPH shall report the monitoring event results to the Client within two (2) weeks of receipt of
the laboratory sampling results. A location map of the sampling areas shall also be provided in the report.
CPH shall address comments or issues brought forth by the CDD regarding the report. CPH shall provide
one revision to the report.
ENV-2 March 2022 Water Sampling Event& Report
29 Lakes Water Quality Sampling
CPH shall notify the CCD at least two (2)weeks prior the scheduled water quality sampling event.
CPH shall sample salinity, conductivity, temperature, dissolved oxygen, pH for one (1) event within
rN,,,,.;.„ut,ly 29 lakes within the development boundaries. CPH shall collect one (1) sample for each
parameter to include Chlorophyll a, Total Nitrogen and Total Phosphorus within 29 lakes.
CPH shall coordinate with the analytical laboratory to obtain sampling materials for collection of chlorophyll
a, TN and TP as needed. Once samples area collected CPH shall deliver samples to the laboratory for
analysis.
Water Quality sampling shall be located within the deep part of the lake within the photic zone. The
sampling event shall occur in March 2022. Monitoring is tentatively scheduled for the week of March 21st
this is subject to change based on weather and internal scheduling. CDD will be provide two weeks notice
prior to field work. The sample depth and time will be recorded and identified within the report. CPH
anticipates two to three days to sample lakes.
During water quality sampling, CPH scientists shall photograph lakes, document the aquatic vegetation
observed and additional observations that may affect water quality. These observations shall also be
recorded and photographed as deemed necessary.
➢ CPH shall report any issues observed during the sampling events to the Client via email as warranted.
➢ FDEP Standard Operating Procedures (SOP) shall be followed with sample collection, handling and
laboratory analysis.
• Deliverables: CPH shall report the monitoring event results to the Client within two (2) weeks of receipt of
the laboratory sampling results. A location map of the sampling areas shall also be provided in the report.
CPH shall address comments or issues brought forth by the CDD regarding the report. CPH shall provide
one revision to the report within a week of receiving the comment(s) or their representative.
.- CPU dI11ldpdtCJ UVIIddd!lly. d UIIC-11111C JCd1111e1It JaIIII.JIIIIIJ. event Ill Ldke 14 dlld Like 10 111 All 2022
;..,,.,cJiut,ly aft, tl,c ..at,rquaffy cvc„t.
f CDC, fl;,, ;ly fl llula l R�I;�;J�� NO)( f„ D,L, M�tal�, M� �u y TOC, A ;� (I/I I Cl I
nn mnra than nna~lay to rnlIart camrIac
Tk c^mplo t9^2tion, tl^pth2^d tuna,v,u tao roc^rdod Ond ;do.,t;f,'ad ,.,;thin th9 ~„port.
Heritage Bay Water Quality&Sediment Sampling—Oct.2021 &March 2022 12/7/2021 2
1611A 2
OfI I JI ull I�N%1I l a,ly ;13ue3 v.J 111,,JulIINfny %,I lt.J lt/tl,, Of,.l It V18�II�u l ee Yall alll,d.
r IGcf- Sw llddld operaihiy Pruuedures (SOP) Shall be followed wlih Sample uullei.,t n, harr�1A119 dnd
ldUVlcity]y d1Idly0I0.
f
VIIG IGVIJIVII 1V IIIC InGIIfUI QIILl) 11(.'./V11. CFI I J11all I./I vvIUc vl lc I CVIJIVII 1V tl IC I cf.JUll vvltlnn a vvcck of
rQCQivinry tha rnmmnnf(`)from fhQ CDfl nr thair rarracantafivo Tha rQrlimQnt t7mpI raculfc train ha rarnrfarl
in fha caJma rarnrt ac fha AAarrh ?n??1eiafar rll lality campling rocs Ilfc
1.2 Additional Services
ENV-2
Provide other professional and technical services not specifically identified in Sections ENV-1 through E",�,'! I
above.
2.0 COST AND COMPENSATION
2.1 Basic Services
Services under Basic Services, Task ENV-1 above shall be provided as a Fixed Fee of$14,300.00 for one (1)
sampling event to monitor 29 water bodies including preparing one report.
Services under Basic Services, Task ENV-2 above shall be provided as a Fixed Fee of$13,850.00 for one (1)
sampling event to monitor� 29 water bodies and irrigation well water including preparing one report.
3G1 VIV !kinI GJ UI I DaJiv 3CI VIVGJ Took ENV-3 aLIUVC Jlldll 11G � I VVIUCU dJ Q I UICU I CC Vf 1)0,300 1VI UIIC (1)
Qvallty IcI.JVII I,/Icl./alcJ III ENV-2.
This cost shall not be exceeded without Client authorization. Invoices for Basic Services will be submitted
monthly based on percent complete.
2.2 Additional Services
Invoices for Additional Services will be provided on an hourly plus expense reimbursement basis. Invoices for
Additional Services will be submitted monthly.
3.0 AUTHORIZATION
The above fees, terms, conditions and specifications are subject to the terms and agreements made within
the master agreement between the DISTRICT and CONTRACTOR. It is understood that you may terminate
Heritage Bay Water Quality&Sediment Sampling—Oct.2021 &March 2022 12/7/2021
16l1 A 2
this contract with written notice to CPH and CPH will only bill for services rendered up to the date when written
termination of the contract is received by CPH, in conformation with the general information. CPH is
authorized to do the work as specified and payment will be made as outlined above. By signing this
agreement, both parties acknowledge that they have the legal authority to enter into this agreement and
agree to be bound by the terms contained therein and in the master agreement.
Should the agreement be acceptable, please sign, retain a copy for your records, and return a copy to CPH
as our notice to proceed. We look forward to working with you on this endeavor. Should you have any
questions, please call me at(407) 399-0840.
CPH, INC AUTHORIZATION
` Nitc
.
By: ih1 C�
Amy E. Daly, LEED AP
Title: Vice President/Director of Environmental Services
Date: December 7,2021
CLIENT AUTHORIZATION
This contract is approved as a work order under the continuing services
/ contract with CPH.
By: � ((`°" As approved by the Board at their 12/2/22 meeting.
HERITAGE BAY CDD
Print Name: Justin Faircloth
Title: District Manager/ Secretary
Date: 3//3/22
Heritage Bay Water Quality&Sediment Sampling-Oct.2021 &March 2022 12/7/2021 4
16I1A ?
0
2216 Altamont Avenue
Fort Myers,Florida 33901
November 29, 2021 Phone:239.332.5499
Fax:239.332.2955
WWW.cphcorp.com
Heritage Bay CDD
Naples, Florida
Re: HBCDD Stormwater Needs Analysis
CDD Board of Supervisors,
CPH, Inc. is pleased to provide this proposal to provide a Stormwater Needs Analysis Template.
CPH will take the lead role by contacting all parties involved in the record keeping for all stormwater
maintenance and repair activities associated with the Heritage Bay CDD stormwater system. In
order to complete the template provided by Inframark, CPH will be coordinating/providing the
following information:
- Detailed description of the stormwater management program
- Narrative description
- Current stormwater program activities
- Current stormwater program operation and maintenance activities
- Detailed description of the stormwater management system and its facilities and projects
- The number of current and projected residents served calculated in 5-year increments
- The current and projected service area for the stormwater management program or
stormwater management system
- The current and projected cost of providing services calculated in 5-year increments
- Routine operation and maintenance
- Future expansion with a committed funding source
- Future expansion with no identified funding source
- Stormwater projects that are part of resiliency initiatives related to climate change
- The estimated remaining useful life of each facility or its major components
- The most recent 5-year history of annual contributions to, expenditures from, and
balances of any capital account for maintenance or expansion of any facility or its major
components
- Appendixes
CPH agrees to perform this work for a lump sum fee of$9,500.00.
In addition to the labor compensation outlined above, CPH shall be reimbursed directly for
reimbursable expenses. There will be a $150.00 not to exceed allowance for routine expenses,
which includes such items as photocopies, blueprints, postage, and telephone. Payment for our
services will be due monthly upon rendering of a statement based on percent of completion by CPH.
Total Labor Fees for services proposed herein: $9,500.00 plus $150.00 (Not to Exceed) for
reimbursable expenses bringing the total fee to $9,650.00.
Payment for services rendered will be due within forty-five(45)days of invoicing. Should Heritage
Bay CDD (CLIENT)choose not to complete the project at any phase, CPH will be due any fees for
services up to the time the CLIENT informs CPH in writing to stop work. Payment for services up to
the time of the CLIENT'S notice will be due within thirty (30) days of the final invoice. Invoice
payments must be kept current for services to continue. CPH reserves the right to terminate or
- 1 -
1611A2
•
M.1 w Hr `.
N^ 4 •
`gay
S dPI T UD F�
L ► -''1 ANAGEMENT
SERVICES CONTRACT
CUSTOMER NAME: Justin Faircloth #239-785-0675 iustin.faircloth@inframark.com
SUBMITTED TO: Heritage Bay CDD
CONTRACT DATE: December 1, 2021
SUBMITTED BY: Jeff Moding
SERVICES: One Time Planting for one cove in Lake #5
This agreement (the "Agreement") is made as of the date indicated above, and is by and between
SOLitude Lake Management, LLC ("Solitude" or the "Company") and the customer identified above (the
"Customer") on the terms and conditions set forth in this Agreement.
1. The Services. SOLitude will provide services at the Customer's property as described in Schedule A
attached hereto:
2. PAYMENT TERMS. The fee for the Services is $950.00. The service fee will be invoiced to Customer by
SOLitude following completion of the Services. For any work completed or materials in storage on the
customer's behalf at the end of each month, the company will invoice and the customer will be
responsible for paying the percent of the total work completed as of that date, less any previous deposit
paid. Should the work performed be subject to any local, state, or federal jurisdiction, agency, or other
organization of authority for sales or other taxes or fees in addition to those expressly covered by this
contract, customer will be invoiced and responsible for paying said additional taxes in addition to the fee
above. Customer agrees to pay all invoices within thirty (30) days of invoice date. The Customer will be
liable for any returned check fees and any collection costs, including reasonable attorney fees and court
costs, for any invoices not otherwise timely paid, and interest at the rate of 1% per month may be added
to all unpaid invoices. Company shall be reimbursed by the Customer for any non-routine expenses,
administrative fees, compliance fees, or any other similar expense that are incurred as a result of
requirements placed on the Company by the Customer that are not covered specifically by the written
specifications of this contract.
3. TERM AND EXPIRATION. This Agreement is for a one-time service as described in the attached
Schedule A. Any additional services will be provided only upon additional terms as agreed to by the
parties in writing.
4. DISCLAIMER. SOLitude is not responsible for the failure of any treatment, equipment installation, or
other work that result from dam or other structural failures, severe weather and storms, flooding, or other
acts of God that are outside of the control of SOLitude.
Competitively Sensitive & Proprietary Materials—The information contained herein is the intellectual property of SOLitude Lake Management.
Recipient may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its
attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall
be the responsibility of the recipient to keep the information contained herein confidential.
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16I1Ap
Services Contract
Page 2 of 7
Customer understands and acknowledges that there are irrigation restrictions associated with many of the
products used to treat lakes and ponds. The customer is responsible for notifying SOLitude in advance of
the contract signing and the start of the contract if they utilize any of the water in their lakes or ponds for
irrigation purposes. The customer accepts full responsibility for any issues that may arise from the irrigation
of turf, ornamentals, trees, crops, or any other plants as a result of treated water being used by the
customer for irrigation without the consent or knowledge of SOLitude.
Although there is rarely direct fish toxicity with the products used for treatment when applied at the
labeled rate, or the installation and normal operation of the equipment we install, there is a risk under
certain circumstances of significant dissolved oxygen drops. This risk is most severe in times of extremely
hot weather and warm water temperatures, as these are the conditions during which dissolved oxygen
levels are naturally at their lowest levels. Oftentimes lakes and ponds will experience natural fish kills under
these conditions even if no work is performed. Every effort, to include the method and timing of
application, the choice of products and equipment used, and the skill and training of the staff, is made to
avoid such problems. However, the customer understands and accepts that there is always a slight risk of
the occurrence of adverse conditions outside the control of SOLitude that will result in the death of some
fish and other aquatic life. The customer also understands and accepts that similar risks would remain
even if no work was performed. The customer agrees to hold SOLitude harmless for any issues with fish or
other aquatic life which occur as described above, or are otherwise outside the direct control of the
SOLitude, unless there is willful negligence on the part of SOLitude.
While SOLitude Lake Management LLC makes every effort to thoroughly inspect the site before providing
this contract proposal or beginning any work, it is possible,without fault or negligence, that unforeseen
circumstances may arise, or that hidden conditions on the site might be found in the course of the
performance of the contract work, which would result in additional time or material costs that exceed this
contract pricing. Should this occur, the customer will be notified of these unforeseen circumstances or
conditions and be responsible for the costs associated with remedying. By signing this agreement, the
customer acknowledges that they have informed SOLitude Lake Management®of all known and
relevant current site conditions that would be reasonable to expect could affect our ability to successfully
complete the contract work.
5. INSURANCE AND LIMITATION OF LIABILITY. Solitude will maintain general liability and property
damage insurance as necessary given the scope and nature of the Services. The Company will be
responsible for those damages, claims, causes of action, injuries or legal costs to the extent of its own
direct negligence or misconduct, and then only to an amount not to exceed the annual value of this
Agreement. In no event will any party to this Agreement be liable to the other for incidental,
consequential or purely economic damages.
6. FORCE MAJEURE. The Company shall not be liable for any delay in performing the Services, nor
liable for any failure to provide the Services, due to any cause beyond its reasonable control.
Competitively Sensitive & Proprietary Materials—The information contained herein is the intellectual property of SOLitude Lake Management.
Recipients may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its
attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall
be the responsibility of the recipient to keep the information contained herein confidential.
888.480.LAKE(5253) I SOLITUDELAKEMANAGEMENT.COM
161 1A
Services Contract
Page 3 of 7
7. ANTI-CORRUPTION AND BRIBERY. Each party represents that neither it nor anyone acting on its
behalf has offered, given, requested or accepted any undue financial or other advantage of any kind in
entering into this Agreement, and that it will comply with all applicable laws and regulations pertaining to
corruption, competition and bribery in carrying out the terms and conditions of this Agreement.
8. GOVERNING LAW. This Agreement shall be governed and construed in accordance with the laws
of the state in which the Services are performed.
9. ENTIRE AGREEMENT. This Agreement constitutes the entire agreement between the parties with
respect to the subject matter and replaces any prior agreements or understandings, whether in writing or
otherwise. This Agreement may not be modified or amended except by written agreement executed by
both parties. In the event that any provision of this Agreement is determined to be void, invalid, or
unenforceable, the validity and enforceability of the remaining provisions of this Agreement shall not be
affected.
10. NOTICE. Any written notice provided under this Agreement may be sent via overnight mail,
certified mail, hand delivery or electronic mail with delivery confirmation, to the individuals and addresses
listed below.
11. BINDING. This Agreement shall inure to the benefit of and be binding upon the legal
representatives and successors of the parties.
12. FUEL/TRANSPORTATION SURCHARGE. Like many other companies that are impacted by the price of
gasoline, a rise in gasoline prices may necessitate a fuel surcharge. As such, the Company reserves the
right to add a fuel surcharge to Customer's invoice for any increase in the cost of fuel as measured above
the same time period in the prior year (by the National U.S. Average Motor Gasoline-Regular Fuel Price per
Gallon Index reported by the U.S. Department of Energy). The surcharge may be adjusted monthly (up or
down) with the price of gasoline.
Competitively Sensitive & Proprietary Materials—The information contained herein is the intellectual property of SOLitude Lake Management.
Recipients may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its
attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall
be the responsibility of the recipient to keep the information contained herein confidential.
888.480.LAKE(5253) I SOLITUDELAKEMANAGEMENT.COM
1611A ?
Services Contract
Page 4 of 7
ACCEPTED AND APPROVED:
SOLITUDE LAKE MANAGEMENT, LLC. Heritage Bay CDD
As approved by the Board at their 12/2/21 meeting.This contract is being authorized as a
work order under the existing contract with Lake&Wetland Management/SOLitude.
71-iiia L. Doicail
By: By: / u
Name: Trina L. Duncan Name: Justin Faircloth
Business Manager
Title: Title: District Manager/ Secretary
03/08/2022
Date: Date: 2/23/22
Please Remit All Payments to: Customer's Address for Notice Purposes:
1320 Brookwood Drive Suite H 210 N. University Drive, Suite 702 Coral Springs, FL 33701
Little Rock AR 72202
Please Mail All Contracts to:
2844 Crusader Circle, Suite 450
Virginia Beach, VA 23453
Competitively Sensitive & Proprietary Materials—The information contained herein is the intellectual property of SOLitude Lake Management.
Recipients may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its
attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall
be the responsibility of the recipient to keep the information contained herein confidential.
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1611A p
Services Contract
Page 5 of 7 ----
SCHEDULE A - SERVICES
AQUATIC VEGETATION INSTALLATION
Aauatic Vegetation Installation:
1. Contractor will install the following aquatic vegetation in 1"- 18" of water:
2. 500 Pickerelweed (Pontederia cordata)
3. 500 Arrowhead (Sagittaria lancifolia)
4. These plant species are suited to live and thrive in water less than 24" in depth .
5. Contractor will plant the vegetation in one cove in #5 pond.
6. Contractor will clean up after themselves and leave the work site with minimal
disturbance to its natural appearance.
7. Contractor will not be responsible for the protection of the plants from predation by
ducks, turtles,carp or any other wildlife.
8. Contractor is responsible for the health of the plants upon arrival to the site and will
properly transplant the plants taking the health of the plant into consideration
throughout the entire process.
Permitting (when applicable):
1. SOLitude staff will NOT be responsible for the following:
a. Obtaining any Federal, state, or local permits required to perform any work
specified in this contract where applicable.
b. Attending any public hearings or meetings with regulators as required in support
of the permitting process.
c. Filing of any notices or year-end reports with the appropriate agency as required
by any related permit.
d. Notifying the Customer of any restrictions or special conditions put on the site with
respect to any permit received, where applicable.
Customer Responsibilities:
1. Customer will be responsible for the following:
a. Providing information required for the permit application process upon request.
b. Providing Certified Abutters List for abutter notification where required.
c. Perform any public filings or recordings with any agency or commission
associated with the permitting process, if required.
d. Compliance with any Order of Conditions or other special requirements or
conditions required by the local municipality.
e. Compliance and enforcement of temporary water-use restrictions where
applicable.
Competitively Sensitive & Proprietary Materials—The information contained herein is the intellectual property of SOLitude Lake Management.
Recipients may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its
attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall
be the responsibility of the recipient to keep the information contained herein confidential.
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1 61 1A p
Services Contract
Page 6 of 7
General Qualifications:
1. Company is a licensed pesticide applicator in the state in which service is to be
provided.
2. Individual Applicators are Certified Pesticide Applicators in Aquatics, Public Health,
Forestry, Right of Way, and Turf/Ornamental as required in the state in which service is
to be provided.
3. Company is a SePRO Preferred Applicator and dedicated Steward of Water. Each
individual applicator has been trained and educated in the water quality testing and
analysis required for prescriptive site-specific water quality management and utilizes an
integrated approach that encompasses all aspects of ecologically balanced
management. Each applicator has received extensive training in the proper selection,
use, and application of all aquatic herbicides, algaecides, adjuvants, and water
quality enhancement products necessary to properly treat our Customers' lakes and
ponds as part of an overall integrated pest management program.
4. Company guarantees that all products used for treatment are EPA registered and
labeled as appropriate and safe for use in lakes, ponds, and other aquatic sites, and
are being applied in a manner consistent with their labeling.
5. All pesticide applications made directly to the water or along the shoreline for the
control of algae, aquatic weeds, or other aquatic pests as specified in this contract will
meet or exceed all of the Company's legal regulatory requirements as set forth by the
EPA and related state agencies for NPDES and FIFRA. Company will perform
treatments that are consistent with NPDES compliance standards as applicable in and
determined by the specific state in which treatments are made. All staff will be fully
trained to perform all applications in compliance with all federal, state, and local law.
6. Company will furnish the personnel, vehicles, boats, equipment, materials, and other
items required to provide the foregoing at its expense.
Competitively Sensitive & Proprietary Materials—The information contained herein is the intellectual property of SOLitude Lake Management.
Recipients may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its
attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall
be the responsibility of the recipient to keep the information contained herein confidential.
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1611A
Services Contract
Page 7 of 7
SCHEDULE B - SECTION 448.095 FLORIDA STATUTES
E-Verify:
1. SOLitude Lake Management, LLC (hereinafter referred to as SOLitude) shall comply with all
applicable requirements of Section 448.095, Florida Statutes. SOLitude is registered with and
uses the U.S. Department of Homeland Security's E-Verify system to verify the work
authorization status of all newly hired employees. If SOLitude enters into a contract with a
subcontractor relating to the services under this Agreement, the subcontractor must register
with and use the E-Verify system and provide SOLitude with an affidavit stating the
subcontractor does not employ, contract with, or subcontract with an unauthorized
alien. SOLitude shall maintain a copy of said affidavit for the duration of the contract with
the subcontractor and provide a copy to the Customer upon request. For purposes of this
section, the term "subcontractor" shall have such meaning as provided in Section
448.095(1)(j), Florida Statutes and the term "unauthorized alien" shall have such meaning as
provided in Section 448.095(k), Florida Statutes.
2. If SOLitude has a good faith belief that a subcontractor with which it is contracting has
knowingly violated Section 448.095, Florida Statutes, then SOLitude shall terminate the
contract with such person or entity. Further, if Customer has a good faith belief that a
subcontractor of SOLitude knowingly violated Section 448.095, Florida Statutes, but SOLitude
otherwise complied with its obligations hereunder, Customer shall promptly notify SOLitude
and upon said notification, SOLitude shall immediately terminate its contract with the
subcontractor.
3. Notwithstanding anything else in this Agreement to the contrary, Customer may
immediately terminate this Agreement for cause if there is a good faith belief that SOLitude
knowingly violated the provisions of Section 448.095, Florida Statutes, and any termination
thereunder shall in no event not be considered a breach of contract by Customer.
4. By entering into this Agreement, SOLitude represents that no public employer has
terminated a contract with SOLitude under Section 448.095(2)(c), Florida Statutes, within the
year immediately preceding the date of this Agreement. Customer has materially relied on
this representation in entering into this Agreement with SOLitude.
Competitively Sensitive & Proprietary Materials—The information contained herein is the intellectual property of SOLitude Lake Management.
Recipients may not disclose to any outside party any proprietary information, processes, or pricing contained in this document or any of its
attachments without the prior written consent of SOLitude Lake Management. This document is provided to the recipient in good faith and it shall
be the responsibility of the recipient to keep the information contained herein confidential.
888.480.LAKE(5253) I SOLITUDELAKEMANAGEMENT.COM
1 6 I 1A ?
suspend work when invoices become ninety (90) days past due. In the event that the work is
suspended or terminated as a result of non-payment, CLIENT agrees that CPH will not be
responsible for CLIENT's failure to meet project deadlines imposed by governments, lenders, or
other third parties. Neither is CPH responsible for other adverse consequences as a result of
termination or suspension of work for non-payment of the invoices.
This proposal is void if not executed and returned to CPH within 30 days of CPH's execution of the
proposal.
The above fees, terms, conditions, and specifications are satisfactory and are hereby accepted.
CPH is authorized to do the work as specified and payment will be made as outlined above.
By signing this agreement, I acknowledge that I have the legal authority to enter into this agreement
and agree to be bound by the terms contained herein.
If you are in agreement with the above Scope of Services and fees, please sign and return one
(1) copy of this letter to our office for our records, and as our Notice to Proceed.
CPH, INC.
By: .� v
-ffrey M. Satfield, P.E. Signature
Sr. Vice President //�A,
Title: C/77'Ki2)44 jv/
/7- 7 2(
Date Date 1 /
Approved as a work order under the ongoing contract
between CPH and the District.
-2 -
1 6 I 1 A 2
Agenda Page# 18
Heritage Bay
Community Development District
Financial Report
October 31, 2021
Prepared by
INFRAMARK
16I 1A
Agenda Page# 19
Heritage Bay
Community Development District
Table of Contents
Page#
FINANCIAL STATEMENTS
Balance Sheet -All Funds 1
Statement of Revenues, Expenditures and Changes in Fund Balance
General Fund 2-3
Debt Service Fund 4
SUPPORTING SCHEDULES
Trend Report 5-6
Non-Ad Valorem Special Assessments 7
Cash and Investment Report 8
Bank Reconciliation 9
Check Register 10
1 6I 1A 2
Agenda Page#20
Heritage Bay
Community Development District
Financial Statements
(Unaudited)
October 31, 2021
1 6 I 1 A 2
HERITAGE BAY Agenda Page#21
Community Development District Governmental Funds
Balance Sheet
October 31, 2021
SERIES 2018
DEBT
GENERAL SERVICE
ACCOUNT DESCRIPTION FUND FUND TOTAL
ASSETS
Cash- Checking Account $ 152,950 $ - $ 152,950
Accounts Receivable 11,569 - 11,569
Due From Other Funds - 22,876 22,876
Investments:
Money Market Account 675,527 - 675,527
Interest Fund (A-1) - 243,525 243,525
Interest Fund (A-2) - 12,188 12,188
Prepayment Account - 268 268
Reserve Fund - 390,063 390,063
Revenue Fund - 268,138 268,138
TOTAL ASSETS $ 840,046 $ 937,058 $ 1,777,104
LIABILITIES
Accounts Payable $ 15,419 $ - $ 15,419
Due To Other Funds 22,876 - 22,876
TOTAL LIABILITIES 38,295 - 38,295
FUND BALANCES
Restricted for:
Debt Service - 937,058 937,058
Assigned to:
Operating Reserves 95,050 - 95,050
Reserves- Erosion Control 14,687 - 14,687
Reserves- Lakes 187,500 - 187,500
Reserves- Stormwater System 40,220 - 40,220
Unassigned: 464,294 - 464,294
TOTAL FUND BALANCES $ 801,751 $ 937,058 $ 1,738,809
TOTAL LIABILITIES &FUND BALANCES $ 840,046 $ 937,058 $ 1,777,104
1
1611A 2
HERITAGE BAY Agenda Page#22
Community Development District General Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Period Ending October 31, 2021
ANNUAL
ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($)
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV)
REVENUES
Interest- Investments $ 2,500 $ 208 $ 88 $ (120)
Special Assmnts-Tax Collector 355,190 - 2,709 2,709
Special Assmnts-Other 60,923 - - -
Specials Assmnts-Lakes 30A&30B - - 465 465
Special Assmnts- Reserves 31,250 - 238 238
Special Assmnts- Discounts (17,895) - (180) (180)
TOTAL REVENUES 431,968 208 3,320 3,112
EXPENDITURES
Administration
P/R-Board of Supervisors 9,000 750 - 750
FICA Taxes 689 57 - 57
ProfServ-Arbitrage Rebate 600 - - -
ProfServ-Dissemination Agent 1,500 125 125 -
ProfServ-Engineering 14,000 1,167 - 1,167
ProfServ-Legal Services 11,500 958 163 795
ProfServ-Mgmt Consulting 49,088 4,091 4,091 -
ProfServ-Property Appraiser 6,710 - - -
ProfServ-Special Assessment 7,002 - - -
ProfServ-Trustee Fees 11,403 11,403 4,435 6,968
ProfServ-Web Site Maintenance 1,167 97 97 -
Auditing Services 5,000 - - -
Website Compliance 1,553 129 - 129
Postage and Freight 2,400 200 5 195
Insurance-General Liability 8,524 8,524 7,749 775
Printing and Binding 711 59 - 59
Legal Advertising 2,000 167 - 167
Misc-Bank Charges 100 8 - 8
Misc-Assessment Collection Cost 8,947 - 65 (65)
Misc-Web Hosting 2,000 167 - 167
Office Supplies 100 8 - 8
Annual District Filing Fee 175 175 175 -
Total Administration 144,169 28,085 16,905 11,180
2
HERITAGE BAY Agenda Isagg#L31 A p
Community Development District General Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Period Ending October 31, 2021
ANNUAL
ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($)
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV)
Field
ProfServ-Field Management 13,611 1,134 1,884 (750)
R&M-Contingency 92 - - -
Total Field 13,703 1,134 1,884 (750)
Lakes and Ponds
Contracts-Water Analysis 9,861 822 - 822
Contracts-Water Quality 27,700 2,308 - 2,308
Contracts-Lakes 30A&30B 24,000 2,000 2,000 -
Contract-Sediment Testing 5,483 457 - 457
Contracts- Lakes 1-29 71,200 5,933 5,600 333
R&M-Aquascaping 3,500 292 - 292
R&M-Roads&Alleyways 4,000 333 - 333
R&M-Lake Erosion 76,024 6,335 - 6,335
R&M-Contingency 5,792 483 - 483
Reserve- Lakes 31,250 31,250 - 31,250
Reserve-Stormwater System 18,455 18,455 - 18,455
Total Lakes and Ponds 277,265 68,668 7,600 61,068
TOTAL EXPENDITURES 435,137 97,887 26,389 71,498
Excess(deficiency)of revenues
Over(under)expenditures (3,169) (97,679) (23,069) 74,610
OTHER FINANCING SOURCES(USES)
Contribution to(Use of) Fund Balance (3,169) -
TOTAL FINANCING SOURCES(USES) (3,169) - - -
Net change in fund balance $ (3,169) $ (97,679) $ (23,069) $ 74,610
FUND BALANCE, BEGINNING (OCT 1,2021) 824,820 824,820 824,820
FUND BALANCE, ENDING $ 821,651 $ 727,141 $ 801,751
3
1 61 1A p
HERITAGE BAY Agenda Page#24
Community Development District Series 2018 Debt Service Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Period Ending October 31, 2021
ANNUAL
ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($)
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV)
REVENUES
Interest-Investments $ 1,000 $ 83 $ 5 $ (78)
Special Assmnts-Tax Collector 1,689,155 - 12,883 12,883
Special Assmnts- Discounts (67,566) - (679) (679)
TOTAL REVENUES 1,622,589 83 12,209 12,126
EXPENDITURES
Administration
ProfServ-Property Appraiser 25,337 - - -
Misc-Assessment Collection Cost 33,783 - 244 (244)
Total Administration 59,120 - 244 (244)
Debt Service
Principal Debt Retirement 1,055,000 - - -
Interest Expense 511,706 - - -
Total Debt Service 1,566,706 - - -
TOTAL EXPENDITURES 1,625,826 - 244 (244)
Excess (deficiency) of revenues
Over(under) expenditures (3,237) 83 11,965 11,882
OTHER FINANCING SOURCES(USES)
Contribution to (Use of) Fund Balance (3,237) - - -
TOTAL FINANCING SOURCES(USES) (3,237) - - -
Net change in fund balance $ (3,237) $ 83 $ 11,965 $ 11,882
FUND BALANCE, BEGINNING (OCT 1,2021) 925,093 925,093 925,093
FUND BALANCE, ENDING $ 921,856 $ • 925,176 $ 937,058
4
1611A ?II _
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Agenda Page#27
Heritage Bay
Community Development District
Supporting Schedules
October 31, 2021
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Agenda Page#29
Heritage Bay
Community Development District
Cash &Investment Report
October 31, 2021
ACCOUNT NAME BANK NAME YIELD BALANCE
OPERATING FUND
Operating Checking Valley National Bank 0.05% 152,950
Money Market Account BankUnited 0.15% 675,527
Subtotal $828,477
DEBT SERVICE AND CAPITAL PROJECT FUNDS
Series 2018 Interest Fund (A-1) U.S. Bank 0.02% $243,525
Series 2018 Interest Fund (A-2) U.S. Bank 0.02% 12,188
Series 2018 Prepayment Account U.S. Bank 0.02% 268
Series 2018 Reserve Fund U.S. Bank 0.02% 390,063
Series 2018 Reserve Fund U.S. Bank 0.02% 268,138
Subtotal $914,182 (1)
Total $1,742,659
NOTE 1 -INVESTED IN U.S. BANK OPEN ENDED MONTHLY COMMERCIAL PAPER MANUAL SWEEP
8
1 6 I 1 A ?
Heritage Bay CDD Agenda Page#30
Bank Reconciliation
Bank Account No. 9050 Valley National Bank GF(NEW)
Statement No. 10-2021
Statement Date 10/31/2021
G/L Balance(LCY) 152,950.14 Statement Balance 153,482.14
G/L Balance 152,950.14 Outstanding Deposits 0.00
Positive Adjustments 0.00
Subtotal 153,482.14
Subtotal 152,950.14 Outstanding Checks 532.00
Negative Adjustments 0.00 Differences 0.00
Ending G/L Balance 152,950.14 Ending Balance 152,950.14
Difference 0.00
Posting Document Document Cleared
Date Type No. Description Amount Amount Difference
Outstanding Checks
10/25/2021 Payment 4022 NAPLES DAILY NEWS 357.00 0.00 357.00
10/29/2021 Payment 4023 DEPT OF ECONOMIC OPPORTUNITY 175.00 0.00 175.00
Total Outstanding Checks 532.00 532.00
9
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Agenda Page# 33
INFRAMARK
INFRASTRUCTURE MANAGEMENT SERVICES
Heritage Bay CDD
11/12/21- Field Management Report
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Inspected by:Justin Faircloth&Ed Hubbard
1 6l 1A 2
Agenda Page#34
1. Lake Management
The lakes remain at high water levels with most control structures flowing. Overall the lakes
continue to be in good condition with minimal issues. Heavy cutting of the Illinois pondweed
had recently been completed on Lake 30A with more work planned. During the inspection large
piles of cuttings were observed floating in Lake 30A. Care should be taken when chemical is
being transported and applied around the various lakes. Large sections of grass were killed
around Lake 28 and along the western bank of Lake 30A from what appears to be a chemical
tank leak from the technician's ATV.The vendor has been notified of this issue and will be
responsible for replacing any grass that does not regenerate. It should be noted that it was
raining lightly the day of the inspection. Additional lake maintenance information is found
below; all lake issues are low density unless otherwise noted.
• „-~ • , ;
•
410,
/741
AMIN
a. Algae on Lakes: 5 & 12.
Inframark Monthly Management Report 1
Agenda Page 6 I 1 A 2
filf: 0 i •i I "111.. .
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i. Muskgrass: 5, 10,& 12. It appeared that Lake 10 had been treated due to the browning
of the neighboring littorals.
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b. Littorals: The littorals throughout the District continue to appear healthy despite the high
water levels and their health should be noticeable as the water levels begin to recede. Lakes 13,
23, &25 pictured below.
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Inframark Monthly Management Report 2
1 6 I 1 A 2
Agenda Page#36
wl�r�
Alligator Flag in Lakes: No issues observed.
c. Rocks:The weeds growing in the rocks on the east bank of Lake 20,the north bank of Lake 23,
and the south bank of Lake 27 should be sprayed out.
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d. Weeds:
i. Alligator Weed in Lakes: Zo.
ii. Bitter Melon/Balsam Apple:6(south bank near control structure L6L20).
Inframark Monthly Management Report 3
1611A ?
Agenda Page#37
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iii. Brazilian Pepper: No issues observed.
iv. Cattails in Lakes: No issues observed.
v. Climbing Hemp Vine in Lakes: 21.
4000 Lid-
vi. Dollar Weed in Lakes: 28.
vii. Hydrilla in Lakes: No issues observed.
viii. Illinois Pondweed in Lakes: 3, 19, 16, 20, 27, 30A, &30B. Medium density on lakes 16&
20. Lakes 16&20 shown. It appears that the north bank had been treated as a large area of
spike rush has browned out.
Inframark Monthly Management Report 4
16l1A ?
Agenda Page#38
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1. The pondweed under the bridge had recently been cut.
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ix. Palms on Lake Banks: No issues observed.
x. Red Ludwigia in Lakes: No issues observed.
xi. Sedges in Lakes: No issues observed.
xii. Spatterdock/Lily Pads in Lakes: 3,4, 5,& 10. Lake 5 appeared to be recently treated.
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Inframark Monthly Management Report 5
1611A2
Agenda Page#39
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xiii. Torpedo Grass in Lakes:4, 14, 15, 20, &21. Lakes 4, 14, &20 pictured.
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xiv. Various Lake Bank Weeds:The fence around the outfall structure on Lake 30B and the
adjacent southern lake bank should be sprayed out to combat the various weeds taking hold
of the area.
Inframark Monthly Management Report 6
1 6 I 1 A 2
Agenda Page#40
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xv. Various Submerged weeds in Lakes: No issues observed.
xvi. Trash in Lakes: 4, 23, 25, 28, 30A, &Control Structure W2L30. Palms continue to remain on
the northeastern bridge quadrant that should be removed per contract requirements.
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Inframark Monthly Management Report 7
Agenda Page#41
16I1A p
e. Bulkheads: No issues observed.
f. Clippings in Lakes: No issues observed.
2. Lake Bank Erosion
a. The broken irrigation head on the southwest corner of lake 13 has been capped as requested.
•
b. The holes around the irrigation items on the northeast corner of lake 30A have been filled. No
further safety issue was apparent.
c. Slight erosion is beginning to be observed on the flumes on the south bank of Lake 19. Repairs
are not necessarily recommended at this point, but the erosion should be monitored to ensure
it does not get any worse.Additional fill, rip rap, and/or high flow filter fabric may be needed if
it is not already installed below the surface.
IX IP
44/
3. Lake Bank Vegetation
No new issues observed.
Inframark Monthly Management Report 8
16I1A2
Agenda Page#42
4. Storm Drainage System
a. Boundary Berm: No new issues observed.
b. Control Structures:
i. Basin 1: Control Structure L3L10 was flowing. Control Structure L5L6 was flowing.
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ii. Basin 2: Control Structure L6L20 was flowing. Control Structure L12L20 was flowing.
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• r... 4 \WI.#..its .aA001. f ri`s-! 7-
iii. Basin 3: Control Structure 102 was flowing. Control Structure L25L30 was flowing.
toe
a x F ••ter .
i .a ' ",_ A
740.7.
Inframark Monthly Management Report 9
1611A
Agenda Page#43
:;: " :4', ,,:
l:
•giii:r►M\�������='�V'ter
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fir'►4►►ram d r►'' w'►r'
• .... 4..klidi.*.404,...IP..41...
iv. Basin 4 & 7 Control Structure L28L30 was flowing.Structure L29L30 was flowing.
C 9. 4- a is.441,4 t ��►... A`6 ;`�
' sititilA • • Ivo• ik
;- _j w Q4ta •.
S p� � i, ? �� :i� aPct
�. 91" _ .t 1[, �0t9
likiitiLl;....:.',i.. ' . Al
v. Basin 6: Control Structure W2L30 was not flowing. Control Structure L27L30 was flowing.
Control Structure L30000O3 was flowing. Control Structure L30000O2 was flowing.
.. P" i ,►i i a►ai►►4►a►ar�4.a��1�«a �1• `
Mil
s 4 .fir` itiIX000 V
./''' iiilliii
I il I . .
/ 41 LOW ii-opgrA6
. ig
r
C. Drains. All drains should be monitored to prevent coverage by debris or edged to prevent grass
overgrowth from occurring. Open golf course space on the south bank of lake 21, open space
Inframark Monthly Management Report 10
1611A p
Agenda Page#44
south of the community pool next to the southeast corner of lake 27, and overgrown drains on
the south bank of Lake 30A are shown. ,,,,,
• $ }
i • -'
11%H-.
•
11//llllll - .P v ,ems'.'. - +
' .�.
.)?
6 G �' %;!a% v r ' F •.'
e 1r, ,. ..., .,.......,... _r
re.t:a. rzi...4.t.v.tia.,,..n . .i.,..,.. .,.,,I,
d. Roadway Catch Basins: No issues observed.
e. Catch Basins: No issues observed.
f. Inter-Connect/Drain Pipes: No issues observed.
g. Illicit Discharges: A possible issue was observed on the north bank of Lake 23 behind the
condos.Two small sections of the bank had what appeared to be oil sheen on the waters
surface. No apparent reason for the issue was observed.
Inframark Monthly Management Report 11
1I1Ap
Agenda Page#45
•
,i•*
' s .L •
S1 i_t t
h. Lake Drainage Pipes: Separated drainage pipes were observed on the northeast bank of lake
19 adjacent to the tee boxes for Hole#23 and on the west bank of lake 20 along the fairway of
Hole#1.
3'..
Mf .
5. Parcels
No new issues observed.
6. Fish/Wildlife Observations:
n Bass n Bream ❑ Catfish n Gambusia
n Egrets ® Herons n Coots Gallinules
®Anhinga ❑ Cormorant n Osprey ® Ibis
❑ Wood stork n Otter M Alligators n Snakes
®Turtles M Other: Ducks,Turkeys
K
rt. 10-
VIA
Inframark Monthly Management Report 12
1 6 I 1 A ?
Agenda Page#46
R .
7. Residential Complaints/Concerns: No items reported.
8. Non-CDD Issues:
a. An a broken irrigation head was observed on the northeast bank of lake 19 adjacent to the tee
boxes for Hole#23.
gi
jat,. • a c,
-C:Jr..,*...
b. The grass north of the cart path for Hole#24 on the south bank of Lake 20 had been cut,
however,a line of weeds was left adjacent to the littorals.All areas above the high water line
should likely be addressed.
t
r
wr i, .. ..
�' ' r'
C. The irrigation box leaking on the north bank of lake 20 behind 10414 Smoke House Bay Drive as
reported in the previous report has been fixed.
Inframark Monthly Management Report 13
1611A ?
Agenda Page#47
pirriT ‘ , _
ly t. v�.
R
FFi :_�s
*t: • fit_',?re
r
f
d. There appears to be an irrigation leak behind 10314 Gator Bay Court.Additionally, a safety issue
exists with the Hotwire box behind this house as the lid bolt is not securely fastened.
•
, ,r
c cr <
e. The irrigation leak behind the pool bathrooms north of Lake 22 appears to be in the process of
being repaired by the irrigation vendor.
7.
f. A Brazilian pepper tree is once again growing out of a sabal palm tree adjacent to the southeast
corner of lake 27 in the landscaping hedge for the community pool that should be removed to
prevent further seed source of this invasive exotic plant within the District.
Inframark Monthly Management Report 14
1611A ?
Agenda Page#48
!.
g. Collier County workers were present on site during the inspection prepping sections of the
sidewalk along the eastern bank of Lake 30A to be re-poured.Apparently,there was a line
break that had recently been repaired.
is R-
e.
rN.
Inframark Monthly Management Report 15
Heritage Bay Community Development District 16 ! 1 A 2
Inframark,Infrastructure Management Services
210 N.University Drive,Suite 702,Coral Springs,Florida 33071 Tel.(954)603-0033 • Fax(954)345-1292
DATE: June 29, 2022
TO: Mr. Derrick Johnssen
CLERK OF THE CIRCUIT COURT
Finance Department
Derek.johnssen@collierclerk.com
FROM: Mona Slaughter
Lead Recording Secretary
RE: Minutes of the December 2, 2021 Meeting
Enclosed for your records is a copy of the minutes of the above referenced meeting of the
Heritage Bay Community Development District, which are to be kept on file for public access.
Encl:
Cc: Mr. Gregory Urbancic
gurbancic@cyklaw.com
justin.faircloth@inframark.com
1611A z
MINUTES OF MEETING
HERITAGE BAY
COMMUNITY DEVELOPMENT DISTRICT
The regular meeting of the Board of Supervisors of the Heritage Bay Community
Development District was held on Thursday, December 2, 2021 at 9:00 a.m. in the Heritage Bay
Clubhouse, 10154 Heritage Bay Blvd., Naples, Florida.
Present and constituting a quorum were:
Edwin Hubbard Chairman
Dennis Gagne Vice Chairman
Donna Hunter Assistant Secretary
Jack Arcurie Assistant Secretary
Allen Soucie Assistant Secretary
Also present were:
Justin Faircloth District Manager
Albert Lopez CPH
Bill Kurth SOLitude
Gonzalo Ayres Lake & Wetland Management/SOLitude
The following is a summary of the minutes and actions taken.
FIRST ORDER OF BUSINESS Call to Order
Mr. Faircloth called the meeting to order and called the roll. A quorum was established.
SECOND ORDER OF BUSINESS Approval of Agenda
• Mr. Faircloth noted the Board had been sent additional items not included in the agenda
packet: CPH FY 2022 Water Sampling Proposal, CPH Stormwater Needs Analysis
Proposal, and the CPH Water Sampling Report from October 2021.
On MOTION by Mr. Hubbard seconded by Mr. Arcurie with all in
favor, as presented, the agenda was approved. 5/0
THIRD ORDER OF BUSINESS Public Comment on Agenda Items
There being no comments, the next item followed.
FOURTH ORDER OF BUSINESS Engineer's Report
• A. CPH Water Testing Results — October 2021
16I 1A p
December 2, 2021 Heritage Bay CDD
• Mr. Lopez reviewed the CPH Water Sampling Report from October 2021 noting they had
issues with FedEx delivering samples to the lab in time and it affected the samples for
Lakes 1-7.
o Mr. Gagne commented that he believed the results should be approximated.
o Mr. Lopez agreed to review the report and notate the issue as requested.
SIXTH ORDER OF BUSINESS Lake &Wetland Management
C. SOLitude Transition Update
• Mr. Kurth arrived at the meeting and it was noted he needed to leave the meeting earlier
for another meeting.
o The Board gave Mr. Kurth the opportunity to address the Board and discuss the
transition between LWM and SOLitude.
o Mr. Ayres arrived at the meeting.
o Mr. Hubbard requested Inframark, CPH and SOLitude provide documents in time
to be included in the agenda packets and be prepared for the meetings.
o Mr. Kurth noted he would provide the District with the contact for Mrs. Kurth who
handles the service reports.
o Mr. Kurth left the meeting.
FOURTH ORDER OF BUSINESS Engineer's Report (continued)
A. CPH Water Testing Results — October 2021
• Mr. Lopez continued reviewing the water sampling report.
o The Board inquired about the D.O. data from the report.
o The Board requested Mr. Gagne to be notified of the next testing event so he can
be present to observe the sample collection process during the next water quality
testing event.
o The Board requested the District's data be compared to other similar lakes.
i. CPH Analysis of Lakes 14 & 16 & Recommended Next Steps
• The Board agreed to wait to evaluate the need for any further testing of Lakes 14 & 16
after the March water quality testing event.
B. Review of CPH Addendum to Agreement— Water Quality Monitoring Events
2
1 6 I 1A ?
December 2, 2021 Heritage Bay CDD
i. Discussion Regarding Potential Cost Increases & Justification
On MOTION by Mr. Gagne seconded by Mr. Soucie with all in favor,
to revise the previous motion [9/2/2021] increasing the amount
$27,700 to $28,150 for CPH to complete the FY 2022 water quality
testing was approved. 5/0
• The Board noted the contract should be updated to remove the word approximate and
notate there are 29 lakes to be tested. The Board additionally requested the timeframes
for testing to be listed as September and March going forward and that there should be
sufficient time for the District to review and respond before the report is published.
ii. Task ENV -3 Soil Monitoring for Lakes 14 & 16
• Item previously discussed earlier in the meeting.
C. HB 53 20-yr. Stormwater Needs Analysis — CPH Proposal & Schedule
On MOTION by Mr. Arcurie seconded by Mr. Gagne, with all in favor,
the CPH proposal for $9,500 to complete the stormwater needs
analysis report was approved. 5/0
FIFTH ORDER OF BUSINESS Attorney's Report
There being no report, the next item followed.
SIXTH ORDER OF BUSINESS Lake & Wetland Management (continued)
A. Monthly Inspections and Service Reports
• Item previously discussed earlier in the meeting.
B. Littorals Planting Update for Lakes Planted Summer 2021 and Summer
2022 Opportunities
i. Littoral Plantings in Lake 20 Littoral Zone Update
• Mr. Ayres provided updates to the Board on SOLitude and LWM items.
ii. Littoral Planting Proposal of the Bridge of Lake 5
o Mr. Ayres presented a proposal to have littorals added around the bridge area on
Lake 5.
o Ms. Hunter commented on Section 9 & 10 of Schedule A under the proposal
3
1 6 I 1 A 2
December 2, 2021 Heritage Bay CDD
submitted by Mr. Ayres. Mr. Faircloth noted that under the contract with LWM
they are responsible for the littoral plants so those two items should be removed
from the contract.
On MOTION by Mr. Soucie seconded by Ms. Hunter, with all in favor,
the SOLitude proposal for 1,000 littoral plants to be installed on Lake
5 in the amount of$950 and removing items 9 & 10 from Schedule A
of the contract was approved. 5/0
• Mr. Ayres noted he had the plants and could complete the planting soon.
B. SOLitude Transition Update
• Item previously discussed earlier in the meeting.
SEVENTH ORDER OF BUSINESS Old Business
A. CSEI Plants for Proposed Summer FY 2022 Lake Bank Restoration Work
i. Discussion of Terrace VII — Drainage Replacement
• The FY 2022 Lake Bank Restoration Work was discussed with Mr. Faircloth noting CSEI
would review the status of the lakes in February.
o Mr. Hubbard will send out a letter to the homeowners regarding the Lake 20 work.
B. HBGCC/HBCDD Joint Lake Bank Restoration Project Update
• Mr. Hubbard provided an update on the joint lake bank restoration work with the Club.
C. Control Structure CS-102 & Retention Pond Update — Discussion with
HBGCC Management
• Mr. Hubbard provided an update on the discussions with the Club regarding control
structure CS-102.
D. FEMA Update & Next Steps
• Mr. Faircloth and Mr. Hubbard commented on the next steps with FEMA. The Board was
in agreement to have CPH provide an exhibit as requested by DLC.
EIGHTH ORDER OF BUSINESS New Business
There being none, the next item followed.
4
i6I1q
December 2, 2021 r-
Heritage Bay CDD
NINTH ORDER OF BUSINESS Manager's Report
A. Approval of the Minutes of the November 4, 2021 Meeting
On MOTION by Mr. Arcurie seconded by Mr. Gagne, with all in favor,
the minutes of the November 4, 2021 meeting were approved. 5/0
B. Acceptance of Financials
On MOTION by Mr. Gagne seconded by Mr. Soucie, with all in favor,
the Financial Statements were accepted. 5/0
C. Field Manager's Reports
• The field management reports were reviewed with the Board.
TENTH ORDER OF BUSINESS Supervisors' Reports, Requests, and
Comments
• Mr. Arcurie inquired about liability concerns regarding the large lake and those working
with LWM/SOLitude.
ELEVENTH ORDER OF BUSINESS Chairman's Comments
There being none, the next item followed.
TWELFTH ORDER OF BUSINESS Audience Comments
There being no audience comments, the next item followed.
THIRTEENTH ORDER OF BUSINESS Adjournment
There being no further business,
On MOTION by Mr. Arcurie seconded by Mr. Gagne with all in favor
the meeting was adjourned at 10:56 a.m.
J in Faircloth Edwin Hubbard
secretary Chairman
5
1 b1 lA 2
Heritage Bay Community Development District
Board of Supervisors
Edwin Hubbard,Chairman
Dennis Gagne,Vice Chairman ❑Justin Faircloth,District Manager
F.Jack Arcurie,Assistant Secretary ❑Gregory Urbancic,District Counsel
Donna Hunter,Assistant Secretary ❑Jeffrey Satfield,District Engineer
Allen Soucie,Assistant Secretary
Regular Meeting Agenda
March 3, 2022—9:00 a.m.
1. Roll Call
2. Approval of Agenda
3. Public Comments on Agenda Items
4. Engineer's Report
A.Water Testing Results October 2021 Update
B. March 2022 Water Sampling Status Update: Report Presentation at May
Meeting
C. HB 53 20 Year Needs Analysis Update
5. Attorney's Report
6. Solitude
A. Monthly Inspections and Service Reports
i. Solitude 10/27/2021, 01/06/22 and 01/31/22 Service Reports
ii. Solitude 02/09/22 and 02/19/22 Service Reports
iii. Solitude 2/23/22 Inspection Report
B. Littoral Planting Update: Lake 5 Lagoon, Lake 6 by Cypress 11 Tees, &
Lake 20 Mitigation Area
7. Old Business
A. CSEI Plans/Timing for 2022 Lake Bank Restoration Work
i. Status of Letters to Homeowners on Heritage Bay Blvd. & Gator Bay Crt.
ii. Gator Bay Crt. & Heritage Bay Blvd. Recommended Drainage
Installations
iii. CSEI Lake 10 & 20 Drainage/Rip Rap Installation Proposal
B. Drainage Installation Update: Terrace 7, Veranda 3, Veranda 6 & Veranda 7
C. Joint CDD/HBGCC Lake Bank Restoration Projects Update
D. FEMA Update&Next Steps
8. New Business
A. Home Works 1/11/22 Email Easement Request
9. Manager's Report
A. Approval of the Minutes of the December 2, 2021 Meeting
B. Acceptance of Financials
i. Resolution of Bank Fraud Items
District Office: Meeting Location:
210 N.University Drive,Suite 702 Heritage Bay Clubhouse
Coral Springs,FL 33071 10154 Heritage Bay Blvd.
954-603-0033 Naples,Florida
1611A2
Np1c Iai1 Niu
PART OF THE USA TODAY NETWORK
Published Daily
Naples, FL 34110
HERITAGE BAY COMMUNI TY
210 N UNIVERSITY DR#702
NOTICE OF REGULAR MEETING SCHEDULE HERITAGE BAY
CORAL SPRINGS, FL 33071-7320 COMMUNITY DEVELOPMENT DISTRICT
The Board of Supervisors of the Heritage Bay Community Devel-
opment District will hold their regular meetings for Fiscal Year
Affidavit of Publication 2021/2022 in the Heritage Bay Clubhouse, 10154 Heritage Bay
STATE OF WISCONSIN Boulevard,Naples Florida,at 9:00 a.m.as follows:
COUNTY OF BROWN October 7,2021
November 4,2021
December 2,2021
Before the undersigned they serve as the authority, Faruary 6,2 0 2
Feebb ruuary 3,20Z2
personally appeared said legal clerk who on oath says that March 3,2022
he/she serves as Legal Clerk of the Naples Daily News, a April 7,2022
May 5,2022-Tentative Budget Adoption
daily newspaper published at Naples, in Collier County, June 2,2022
Florida; distributed in Collier and Lee counties of Florida; July 7,2022
August 4,2022
that the attached copy of the advertising was published in September 1,2022-Public Hearing Date
said newspaper on dates listed. Affiant further says that the The meetings are open to the public and will be conducted in
said Naples Daily News is a newspaper published at accordance with the provision of Florida law for community de-
Naples, in said Collier County, Florida, and that the said velopment districts.
There may be occasions when one or more Supervisors will par-
newspaper has heretofore been continuously published in ticipate by telephone. These meetings may be continued to a
said date, time, and place to be specified on the record at the meet-
Collier County, Florida;distributed in Collier and Lee Agcopy of the agenda for these meetings may be obtained from
counties of Florida,each day and has been entered as the District Manager's Office, 210 N.University Drive, Suite 702,
Coral Springs, FL 33071, (954) 603-0033, or by visitin the Dis-
second class mail matter at the post office in Naples,in trict's website at https://www.heritagebaycdd.com. Additionally,
said Collier County,Florida,for a period of one year next interested parties may refer to the District's website for the lat-
est District information.
preceding the first publication of the attached copy of Pursuant to provisions of the Americans with Disabilities Act,
advertisement;and affiant further says that he has neither any person requiring special accommodations at these meetings
because of a disability or physical impairment should contact
paid nor promised any person,or corporation any discount, the District Manager's Office at least forty-eight (48)hours prior
rebate,commission or refund for the purpose of securing to the meeting. If you are hearing or speech impaired, please
contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-
this advertisement for publication in said newspaper 8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the
issue(s)dated: District Manager's Office.
Each person who decides to appeal any action taken at these
meetings is advised that person will need a record of the pro-
ceedings and that accordingly, the person may need to ensure
that a verbatim record of the proceedings is made, including
Issue(s)dated:09/16/2021 the testimony and evidence upon which such appeal is to be
of -sue , based.
Justin Faircloth
District Manager
A D t14914378 9/16/2021
Subscribed and sworn to before on September 16,2021:
R6CA{Y6C1
Coral Sp:inge,FL
Notary,State of WI, ounty of Brown SEP 2 2 no,
YNFRAMARIK
My commission expires
Publication Cost:$357.00
Ad No:0004914378
Customer No: 1305454 KATHLEEN ALLEN
PO#: FY21/22 Mtg Schedule Notary Public
#nfAffidavitsl State of Wisconsin
This is not an invoice
16I1Ap
HERITAGE BAY
COMMUNITY DEVELOPMENT DISTRICT
COLLIER COUNTY, FLORIDA
OCTOBER 2021
WATER QUALITY MONITORING REPORT
NOVEMBER 2021
engintrrs
Architects
planners
O Surveyors.
Landscape Architects
Traffic/Transportation
Environmental Scientists
Construction Management
CPH,Inc.
2216 Altamont Ave.
Fort Myers,FL 33901
(239)332-5499
1611A2
INTRODUCTION
The Heritage Bay Community Development District (CDD) maintains a stormwater
management system which serves the community as well as the golf course. The system
consists of inlet structures, conveyance pipes, control structures and 29 man-made lakes
(Figures 1A & 1B, Appendix A).
DATA COLLECTION
The field measurements and sample collection were conducted on October 13 & 14,
2021. All samples were collected and analyzed per Florida Department of Environmental
Protection (FDEP) Standard Operating Procedures (SOP). Samples were collected as
grab samples at 1-2 feet from the surface as per FDEP aqueous sampling SOP. The
locations of sampling points in each lake are depicted in Figure 2, Appendix A. The
sampling locations within Lakes 14 and 16 were moved in October 2020 in an effort to
determine if low dissolved oxygen (DO) levels in those lakes was related to the sampling
location. Grab samples were taken from shore. Disturbing sediments in the immediate
area of sample collection was avoided. Samples were collected from the photic zone, the
surface layer where sunlight can influence growth of plants and algae. The water
chemistry parameters sampled are intended to assist with the characterization of
conditions in the lakes to evaluate the water quality and its effect on the type of plants
that grow in the lakes, the rate of growth, and the suitability of the lakes for fish and other
wildlife.
RESULTS
The October 2021 field measurements and sample collection were conducted on October
13 & 14, 2021. The results of the field measurements and laboratory testing are presented
in Table 3-1. Photographs of the sample sites are provided in Appendix B. Samples are
collected, packed in ice and shipped overnight to the laboratory. During the October 2021
sampling event, one shipment of chlorophyll a samples was delayed in transit for
unknown reasons and arrived at the laboratory seven days after collection. As a result of
the delay, these chlorophyll a samples were analyzed after the maximum recommended
hold time and were not held at the recommended temperature. Therefore, the chlorophyll
1 6 I 1A 2
a results for Lakes 1 — 7 may be inaccurate. CPH has made arrangements to prevent
shipping delays for future monitoring events. Lake levels appeared normal in October
2021. The results herein provide a comparison of the results from the sampling events in
February 2018, October 2018, April 2019, October 2019, April 2020, October 2020, April
2021 and October 2021. The results of earlier sampling events in July 2016, January
2017, April 2017, July 2017 and October 2017 are provided in Appendix C.
1611A 2
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Temperature
The temperatures in October 2021 ranged from 27.5 - 31.6"C, which is normal for the
time of year. Temperature is used in analysis of dissolved oxygen values. The
temperature measurements in all lakes during the last eight monitoring events are shown
in Figure 3, Appendix A.
pH
pH is an expression of the amount of hydrogen ions (H+) in the water. Distilled water has
a pH of 7, which has equal amounts of hydrogen (H+) and hydroxide (OH-) ions. In
southwest Florida lakes, pH can range between 4.44 and 10.04 with a median value of
7.29 (Romie, 2000).
The October 2021 pH values are slightly higher than the values from previous monitoring
events, ranging from 6.9 to 8.1. This may be a result of the change from field to laboratory
measurement during this monitoring event. The pH level found in the CDD lakes was still
within the normal range for Florida lakes in this region. The pH of all lakes during the last
eight monitoring events is shown in Figure 4, Appendix A.
Dissolved Oxygen
The amount of oxygen that can be dissolved in water depends on several factors,
including water temperature, salinity, and atmospheric pressure. On a relative scale, the
amount of oxygen dissolved in saturated water will be greater in cooler waters than in
warmer ones.
Oxygen enters waterbodies primarily by transfer from the atmosphere across the air-
water interface and to a lesser extent by the action of photosynthetic organisms. DO levels
typically follow a diurnal cycle — higher at the end of the day and lower at dawn. Fish
typically require DO concentrations of approximately 5 parts per million (ppm) for optimum
health. Exposure to DO levels below 2 ppm for 1 —4 days will kill many aquatic organisms
(Wilson, 2014).
5
1611A p
During the monitoring event in October 2021, DO levels in the lakes ranged from 2.42 —
9.80 parts per million (ppm). The observed DO concentrations were normal and sufficient
to sustain fish and other aquatic organisms in all lakes except Lakes 2, 3, 15, 16, 17 and
18, which had DO levels below 4 ppm. The dissolved oxygen level in all lakes during the
last eight monitoring events is shown in Figure 5, Appendix A. The DO levels in October
2021 were generally higher than levels observed in October 2020.
Dissolved oxygen levels in Lakes 14, 15, 16, 17 and 18 have frequently been lower than
the other lakes over the past five years of monitoring. During the October 2021 monitoring,
CPH had a conversation with the Heritage Bay Golf Club Director of Golf who stated that
Lake 16 is the source of irrigation water for the golf course and the community and that
millions of gallons of water are drawn from Lake 16 daily. The lake typically recovers
quickly, presumably from groundwater. During dry periods, recharge wells can be used
to pump groundwater into Lakes 14 and 16. The cycle of pumping and recharging may
contribute to the lower dissolved oxygen levels in Lakes 14 — 18 as they are all in close
proximity to Lake 16 which is "drawn down" and replenished with groundwater on a daily
basis. Groundwater may have, but does not always have, very low dissolved oxygen.
Phosphorus
Phosphorus is usually not available in the environment. Although natural phosphorus
levels in surface water bodies are very low, human sources or activities such as fertilizer
application, sewage spills and soil erosion can overload lakes with available phosphorus.
Excess phosphorus (even in very small amounts) introduced to a lake provides food for
plants and algae and can increase the vegetation growth within a lake and have a
negative impact on water quality.
The October 2021 sampling results show undetectable levels of phosphorus in all of the
CDD lakes except Lakes 21, 23, 24 and 25. Phosphorus level was low in these lakes
except Lake 25 which was 0.39 mg/L. This is above the maximum desirable level of 0.16
mg/L. The phosphorus levels in all lakes have been consistently low or undetectable
6
1 6I 1A ?
during all monitoring events since January 2017. The phosphorus level in all lakes during
the last eight monitoring events is shown in Figure 6, Appendix A.
Nitrogen
Nitrogen is necessary for many natural biological processes. Excess nitrogen in the lakes
can fuel the growth of excess algae or other undesirable plants.
The nitrogen levels observed in October 2021 were in the normal to moderately high
range for Florida lakes. Lakes 1-3, 6, 8, 9, 16, 18-20, 22-24 and 26-29 were in the normal
range with nitrogen levels ranging from 0.50 — 1.0 mg/L. Lakes 5, 7, 10-15, 17, 21 and 25
were in the moderately high range of 1.1 — 2.2 mg/L. Lake 4 had a high level of total
nitrogen at 8.0 mg/L. The total nitrogen level in all lakes during the last eight monitoring
events is shown in Figure 7, Appendix A.
Chlorophyll a
Chlorophyll a is an indicator of the abundance of planktonic algae found in the water
column. Elevated chlorophyll a levels are directly correlated with reduced water clarity,
odor and the potential for algae blooms. Chlorophyll a values can be expected to rise
during the warmer months.
During the October 2021 sampling, the chlorophyll a samples from Lakes 1-7 were
delayed during shipping and were tested by the laboratory after exceeding the
recommended hold time and temperature. Therefore, Chlorophyll a values for those lakes
may be inaccurate. Chlorophyll a levels observed in all lakes were typical for Florida lakes.
Chlorophyll a in Lakes 1, 2, 8, 9, 12, and 29 were in the low range of 0 —6.7 mg/m3. Lakes
4, 13, 16, and 22, were in the high range of 19 - 23 mg/m3.The remainder of the lakes
were in the moderate to moderately high range of 7.6 — 17.0 mg/m3. The chlorophyll a
measurements in all lakes during the last eight monitoring events is shown in Figure 8,
Appendix A.
7
1 6 I 1 A 2
Salinity
The salt concentration is usually expressed in parts per thousand (ppt) or parts per
million (ppm). Water salinity based on dissolved salts classifies a water body into three
categories:
• Fresh water < 0.5 ppt
• Brackish water 0.5-30 ppt
• Saline water 30-50 ppt
The salinity found in the CDD lakes is within the normal range for man-made freshwater
ponds in this region of Florida. In October 2021, salinity was low (0.1 - 0.2 ppt) as
expected and similar in all 29 lakes. The salinity measurements recorded in all lakes
during the last eight monitoring events is shown in Figure 9, Appendix A.
Conductivity
Conductivity measures the capacity of water to conduct an electric current and indirectly
measures the concentration of ionized substances in water. Approximately 80% of Florida
lakes have conductivity between 90 and 1000 pS/cm (Hand, 2004).
Conductivity values during the October 2021 monitoring event ranged from 223 —552
pS/cm. These values are in the normal range for man-made lakes in this region of Florida.
The conductivity measurements recorded in all lakes during the last eight monitoring
events are shown in Figure 10, Appendix A.
Summary
In summary, the October 2021 water quality monitoring event shows:
• Lake temperatures were normal for the time of year.
8
t 6 I 1 A 2
• pH values were slightly higher than the values from previous monitoring events,
but within the normal range for Florida lakes in this region. The pH range for the
CDD lakes ranged from 6.9 to 8.1.
• The observed DO concentrations were normal and sufficient to sustain fish and
other aquatic organisms in all lakes as fish kills or other low DO indicators were
not observed. Lakes 2, 3, 15, 16, 17 and 18 had DO levels below 4 ppm. Lakes
14, 15, 16, 17 & 18 have had low measured DO levels on several occasions since
monitoring began in July 2016. The sampling locations for Lakes 14 and 16 were
moved beginning with the October 2020 monitoring event to see if the sampling
location may contribute to the low DO measurements. For this monitoring event,
the DO in Lake 14 was normal at 8.21 ppm while Lake 16 had a low level of 3.73
ppm.
Due to natural cycles of plant respiration and photosynthesis, DO levels typically
follow a diurnal pattern, with higher levels at the end of the day and lower levels in
the morning. As discussed previously, daily withdrawal of water from Lake 16 may
also contribute to low DO in Lake 16 and nearby Lakes 14, 15, 17 & 18. During the
October 2021 water quality sampling, there was no visible evidence that low
oxygen was affecting aquatic life.
• Phosphorus was not detected or was found at low levels in all of the CDD lakes
except Lake 14 which had a slightly elevated level of 0.39 mg/L. The phosphorus
levels in all lakes have been generally low during all monitoring events since
January 2017.
• Nitrogen levels were similar to the previous monitoring events with normal to
moderately high levels detected in all lakes, except Lake 4, which had an atypically
high level of phosphorus at 8.0 mg/L. During field sample collection, evidence of
ongoing or recent activities that may have contributed to elevated nitrogen in Lake
4 were not observed. Overall, nitrogen levels continue to appear stable in the CDD
lakes.
9
161 1A 2
• Chlorophyll a concentration in most lakes was low to moderate. Low chlorophyll a
indicates a low level of algae growth. Lakes 4, 13, 16, and 22 had a relatively high
level of Chlorophyll a, measuring 19 - 23 mg/m3. Chlorophyll a results from Lakes
1-7 may be inaccurate due to exceedance of hold time and temperature for those
samples.
• Salinity and conductivity in all lakes were normal for freshwater lakes in Florida
and similar to the previous monitoring events. Salinity values were similar in all
lakes with a value of 0.1 - 0.2 ppt.
• Based on visual observation, the lakes appear healthy with normal water levels
and clarity. Nuisance vegetation management appears effective in the 29 CDD
lakes monitored.
10
1 6 I 1A "
CITATIONS
Romie, Kenneth, Water Chemistry of Lakes in the Southwest Florida Water Management
District, Resource Management Department, Southwest Florida Water Management
District, February 2000.
Wilson, P. Chris, Water Quality Notes: Dissolved Oxygen, document SL313, Soil and
Water Science Department, UF/IFAS Extension. Original publication date December
2009. Revised August 2014.
Hand, Joe, Typical Values for Water Quality Parameters for Florida's Lakes, Streams and
Estuaries, Watershed Assessment Section, Bureau of Watershed Management
Florida Department of Environmental Protection. October 2004.
11
1 6 I 1 A 2
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APPENDIX A
Figures
Heritage Bay CDD
October 2021
Water Quality Monitoring Report
Collier County, Florida
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APPENDIX B
Photographs of Sampling Locations
Heritage Bay CDD
October 2021
Water Quality Monitoring Report
Collier County, Florida
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Date:11/22/2021 PHOTOGRAPHS
Photo Date:October 2021CO HERITAGE BAY CDD APPENDIX
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Date: 11/22/2021 PHOTOGRAPHS
Photo Date:October 2021
O HERITAGE BAY CDD APPENDIX
Project No.H13630.2 SECTIONS 13&24,TOWNSHIP 48 SOUTH,RANGE 26 EAST& B-2
Biologist:DL SECTIONS 18&19,TOWNSHIP 48 SOUTH,RANGE 27 EAST
GIS:JOG COLLIER COUNTY,FLORIDA
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APPENDIX C
Past Water Quality Monitoring Data
Heritage Bay CDD
October 2021
Water Quality Monitoring Report
Collier County, Florida
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1 6 I 1 A 2
Service History Report November 12,2021
31. . I TjD 50097
E Heritage Bay CDD
Date Range: 10/01/21..10/31/21
LAKE MANAGEMENT
Toll Free: (888)480-5253
Fax: (888)358-0088
www.solitudelakemanagement.corn
Service Date 10/27/2021 13528
No. P I-A00699755
Order No. SMOR-522603
Contract No. SVR55505
Technician Name and State License#s
Miguel Ayres
Wetlands Ft.Myers
Service Item# Description Lake No. Lake Name
13528-LAKE-ALL Heritage Bay COD-Lake-All Lake-All
Technician's Comments: Lakes#4,5,28,29 algae and submerged plants.Lake#30-A grasses.Lakes#3,4 for floating plants.
General Comments: Inspected Lake
Inspected for algae Treated
Inspected for Aquatic Weeds Treated
Inspected for Undesirable Shoreline Vegetation Treated
Trash&Light Debris Removal OK
1 6 I 1 A ?
Service History Report February 11,2022
SOLITUDE 50097
Heritage Bay CDD
Date Range: 01/01/22..01/31/22
LAKE MANAGEMENT
Toll Free: (888)480-5253
Fax: (888)358-0088
www.solitude)akemanag ement.corn
Service Date 1/6/2022 13528
No. PI-A00742654
Order No. SMOR-553551
Contract No. SVR55505
Technician Name and State License#s
Miguel Ayres
Service Item# Description Lake No. Lake Name
13528-LAKE-ALL Heritage Bay CDD-Lake-AII Lake-All
Technician's Comments: Lakes#10,19 treated for pondweed.All lakes inspected.
General Comments: Inspected Lake
Inspected for algae OK
Inspected for Aquatic Weeds Treated
Inspected for Undesirable Shoreline Vegetation OK
Trash&Light Debris Removal OK
Service Date 1/27/2022 13528
No. P I-A00747136
Order No. SMOR-554848
Contract No. SVR55505
Technician Name and State License#s
Miguel Ayres
Service Item# Description Lake No. Lake Name
13528-LAKE-ALL Heritage Bay CDD-Lake-AII Lake-All
Technician's Comments: Lake#3,2nd treatment for floating plant
General Comments: Inspected Lake
Inspected for algae OK
Inspected for Aquatic Weeds Treated
Inspected for Undesirable Shoreline Vegetation OK
Trash&Light Debris Removal OK
Service Date 1/31/2022 13528
No. PI-A00748100
Order No. SMOR-556308
Contract No. SVR55505
Technician Name and State License#s
Miguel Ayres
16I1A ?
Service Item# Description Lake No. Lake Name
13528-LAKE-ALL Heritage Bay CDD-Lake-AII Lake-All
Technician's Comments: All lakes inspectedLake 30-A treated for grasses
General Comments: Inspected Lake
Inspected for algae OK
Inspected for Aquatic Weeds OK
Inspected for Undesirable Shoreline Vegetation Treated
Trash&Light Debris Removal OK
1 6 I 1 A 2
Service History Repo February 7,2022
rt
SOLITUDE 50097
Heritage Bay CDD
Date Range: 01/31/22..02/06/22
LAKE MANAGEMEN-i
Toll Free: (888)480-5253
Fax: (888)358-0088
www.solitudelakemanagement.com
Service Date 1/31/2022 13528
No. PI-A00748100
Order No. SMOR-556308
Contract No. SVR55505
Technician Name and State License#s
Miguel Ayres
Service Item# Description Lake No. Lake Name
13528-LAKE-ALL Heritage Bay CDD-Lake-All Lake-All
Technician's Comments: All lakes inspectedLake 30-A treated for grasses
General Comments: Inspected Lake
Inspected for algae OK
Inspected for Aquatic Weeds OK
Inspected for Undesirable Shoreline Vegetation Treated
Trash&Light Debris Removal OK
Service Date 2/2/2022 13528
No. PI-A00756190
Order No. SMOR-556524
Contract No. SVR55505
Technician Name and State License#s
Miguel Ayres
Service Item# Description Lake No. Lake Name
13528-LAKE-ALL Heritage Bay CDD-Lake-AII Lake-All
Technician's Comments: Lakes#30-A,30-B treated for grassesLake#4 treated for submerged&floating plants
General Comments: Inspected Lake
Inspected for algae OK
Inspected for Aquatic Weeds Treated
Inspected for Undesirable Shoreline Vegetation Treated
Trash&Light Debris Removal OK
I 6 I 1 A 2
Service History Report February 15,2022
siaiTuDF
50097
Heritage Bay CDD
Date Range: 02/07/22..02/13/22
LAKE MANAGEMENT
Toll Free: (888)480-5253
Fax: (888)358-0088
www.solitudelakemanagement.com
Service Date 2/9/2022 13528
No. PI-A00758348
Order No. SMOR-563315
Contract No. SVR55505
Technician Name and State License#s
Miguel Ayres
Service Item# Description Lake No. Lake Name
13528-LAKE-ALL Heritage Bay CDD-Lake-AII Lake-All
Technician's Comments: Lakes treated for grasses
General Comments: Inspected Lake
Inspected for algae OK
Inspected for Aquatic Weeds OK
Inspected for Undesirable Shoreline Vegetation Treated
Trash&Light Debris Removal OK
1 6 I 1 A 2
Service History Report February 21,2022
S3L I T U D E 50097
Heritage Bay COD
Date Range: 02/14/22..02/20/22
LAKE MANAGEMENT
Toll Free: (888)480-5253
Fax: (888)358-0088
www.solitudelakemanagement.com
Service Date 2/19/2022 13528
No. PI-A00761201
Order No. SMOR-563953
Contract No. SVR55505
Technician Name and State License#s
Miguel Ayres
Service Item# Description Lake No. Lake Name
13528-LAKE-ALL Heritage Bay CDD-Lake-All Lake-All
Technician's Comments: Lakes treated for grasses,algae,spatterdock,submerged plants
General Comments: Inspected Lake
Inspected for algae Treated
Inspected for Aquatic Weeds Treated
Inspected for Undesirable Shoreline Vegetation Treated
Trash&Light Debris Removal OK
1 6 I 1 A 2
From:Gonzalo Ayres<gonzalo.ayres@solitudelake.com>
Sent:Wednesday, February 23, 2022 5:49 PM
To: Faircloth,Justin <justin.faircloth@inframark.com>
Subject: Heritage Bay
Lake management report
2-23-2022
Shore line weeds were hardly present, algae was extremely low, submerged weed were minimal signs
of treatment on all lakes.
Lake 19-Lagoon area showing healthy littorals,did notice a patch of Penny Wort but will let the ground
crew know about it for next treatment.
POND WEED-Very low presence on lakes
#19-#18-#17-#21-#25-#26-#27
Hydrilla-Very low presence
#28
Spatterdock-Very low presence
Shows signs of recent treatment,will be back to treat with a boat.
Lake 19 showing healthy littorals
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Lake 24- beautiful healthy Cana
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Lake 22-no weeds on the rip-rap
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Lake 30 b North Side next to the wetland
I recommend to add plants either Trees or grasses to hold down the soil to help reduce the erosion.
1611A p
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Lake 29
Swamp lily growing strong
Broken irrigation pipe on the lake bank causing some erosion
Located right next to the building on the lake side
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30 A-mostly free of weeds did notice the floating dead pond weed in the Rip-rap will have the ground
crew onsite 2-24-22 to have it picked up
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1611A ?
Wildlife
Turkey-Juvenile water moccasin -6 ft Alligator
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I6I1A 2
Dear Gator Bay Court Homeowners,
I am sending this letter to the single family homeowners on the east side and south end of Gator Bay
Court on behalf of the Heritage Bay Community Development District(CDD).This notice is specifically to
the homeowners whose addresses start with 10260 at the north end and end with address 10350 on the
south side.
The CDD has approved lake bank remediation work behind some of your homes with a date to be
determined but likely in the late spring or early summer of 2022.The actual start date is contingent on
our vendor's schedule and the actual lake water levels.
Copeland Southern Enterprises Inc. (Copeland) has been contracted to repair the areas behind your
homes where the existing geo-tubing(looks like a large rubber bladder) is showing signs of extensive
washout on the lake side of this tubing.This is referred to as vertical erosion and this lake bank
deterioration exceeds what our operating permit allows. Our work will consist of Copeland bringing in
an excavator to dig out dirt/gravel from within the lake bottom and piling it up on the geo-tube creating
a more uniform 4:1 or 6:1 lake bank slope.The geo-tubing will not be removed.Once the bank is
restored to the proper dimensions, Copeland will lay down coconut erosion control material and finish
off the work with sod planted just down to the lake control elevation (high water level).
The existing geo-tubing runs behind the following homes: 10264 to 10284(415') and 10300 to 10334
(510').
Additionally at the south end of Gator Bay Court behind the homes of 10337 and 10341 (northwest lake
bank) Copeland will repair the existing damaged 8" DW ADS pipe and extend the new 8"ADS double-
walled reinforced pipe up to 45' into the lake and anchor the new pipe 1.5' below the control elevation.
This work will not involve any work to the existing concrete flared end lake interconnect pipe. New rip
rap stones will be installed around all new work for lake bank stabilization.
Over the years the CDD has learned that the most efficient and long-lasting approach to controlling
water discharges and resultant lake bank erosion from homes and buildings is to pipe all drain water
from existing downspouts underground and terminating well into the lake. While not all homes on
Gator Bay Court are creating lake bank washouts,we do anticipate contacting some of you to discuss
our plan to install drainage lines from your existing rear downspouts (2 per side of home with pool cages
and one per side without pools)and seeking your permission to enter your property to perform this
work. This cost of these installations will be completely covered by the CDD. This work could be
performed within as well as outside of the aforementioned lake bank remediation work. If we
determine that drainage installations are necessary, we will review the planned work with each of you.
Over the years,we have successfully installed this drainage system on multiple association buildings and
single family homes.
Once I have a more definitive date for us to commence this work I will inform you.Work is anticipated
to take about 1-2 weeks.
1611A2
Please feel free to reach out to me with any questions.
Ed Hubbard
Chairman-Heritage Bay CDD
ehubbard@heritagebaycdd.com
239-248-4497
1611A2
From: Edwin Hubbard <ehubbard@heritagebaycdd.com>
Sent: Friday, February 4, 2022 4:25:03 PM
Subject:Community Development District planned lake bank work
Dear Heritage Bay Blvd. Homeowners,
I am sending this letter to 4 single family homeowners on Heritage Bay Blvd. on behalf of the Heritage
Bay Community Development District(CDD).This notice is specifically to the homeowners at 10512,
10520, 10524 and 10528 Heritage Bay Blvd.
The CDD has signed a contract with Copeland Southern Enterprises, Inc. (Copeland)to perform some
lake bank remediation work behind your homes with a date to be determined but likely in the late
spring or early summer of 2022.The actual start date is contingent on our vendor's schedule and the
actual lake water levels.
This work will take place on the lake bank between homes 10524 and 10528.Work will consist of
removing the damaged piping and rip rap and installing a large grated catch basin with 6"ADS piping
running well into the lake. The lake bank will be regraded and coconut erosion control matting will be
installed over the new bank and finished off with sod planed down to the control elevation (high water
mark). Work is anticipated to take no more than 1-2 days.
I am notifying the homeowners at 10516 and 10520 as there is a drainage easement between your two
homes and it is possible that Copeland will utilize this area to gain access to the work site.
Once I get more information as to the likely start date I will notify you.
If you have any questions please feel free to contact me.
Ed Hubbard
Chairman-Heritage Bay CDD
ehubbard@heritagebaycdd.com
239-248-4497
1611A 2
From: Edwin Hubbard<ehubbard@heritagebaycdd.com>
Sent: Friday, February 4, 2022 4:19:10 PM
Subject: Community Development District planned lake bank work
Dear Heritage Bay Blvd. Homeowners,
I am sending this letter to 5 single family homeowners on Heritage Bay Blvd. on behalf of the Heritage
Bay Community Development District(CDD).This notice is specifically to the homeowners at 10455,
10459, 10465, 10469 and 10473 Heritage Bay Blvd.
The CDD has approved lake bank remediation work behind your homes with a date to be determined
but likely in the late spring or early summer of 2022.The actual start date is contingent on our vendor's
schedule and the actual lake water levels.
Copeland Southern Enterprises Inc. (Copeland) has been contracted to repair the area behind your
homes (260')where the existing geo-tubing (looks like a large rubber bladder) is showing signs of
extensive washout on the lake side of this tubing.This is referred to as vertical erosion and this lake
bank deterioration exceeds what our operating permit allows. Our work will consist of Copeland
bringing in an excavator to dig out dirt/gravel from within the lake bottom and piling it up on the geo-
tube creating a more uniform 4:1 or 6:1 lake bank slope.The geo-tubing will not be removed. Once the
bank is restored to the proper dimensions, Copeland will lay down coconut erosion control material and
finish off the work with sod planted just down to the lake control elevation (high water level).
As to how Copeland will gain access to this area will be left up to Copeland but there is a drainage
easement between homes 10469 and 10473 which permits access by the CDD to our lakes.
Once I have a more definitive date for us to commence this work I will inform you. Work is anticipated
to take about 3-4 days.
Please feel free to reach out to me with any questions.
Ed Hubbard
Chairman-Heritage Bay CDD
ehubbard@heritagebaycdd.com
239-248-4497
� 11A2
Date: February 17, 2022
PAGE 1
Subject: Gator Bay Court and Heritage Bay Blvd.-Recommended drainage installations-Summer 2022
Supervisors,
On 2/17, 2022 Supervisor Soucie and I reviewed the status of drainage issues between the homes on Gator
Bay Court, Lake 20. On Saturday, Scott Copeland and I reviewed all the CDD projects planned for this summer
and I identified 4 areas requiring drainage when we perform the lake bank remediation work on HBB; lake 10.
As you will recall, I estimated a total of 15 homes requiring drainage installations and based on this review,
we are recommending that the Board of Supervisors review this list and approve these 17 repairs as part of
the planned lake bank remediation work planned for 2022. FYI; I had provided an estimate of 13 homes on
Gator Bay Court and 2 on Heritage Bay Blvd. for a total estimated cost of$47,895.
Gator Bay Court: Drain lines running between homes are noted here. (13)
10268/10272 $3,400
10284/10288 $3,500
10292/10296 $3,600
10296/10300 $3,700**
10300/10304 $3,250
10314/10318 $3,150
10322/10326 $3,400
10326/10330 $3,700
10330/10334 $3,400
10342/10346 $3,175
10346/10350 $3,175
10345/10341 $3,150
10341/10337 $3,150
TOTAL: $43,750
Additional work-Gator Bay Court
** Requires some rip rap repair and new stone-Copeland to quote separately
Gator Bay Court-east side between homes 10334 and 10338.
->no drainage lines required-requires some lake bank and rip rap repair and new stones - Copeland to
quote new rip rap and bank stabilization in separate quote. This is due to drainage from the street.
1611A2
NOTE: Justin and I indicated some need for additional rip rap around the community with
additional but nominal expense.
Heritage Bay Blvd: Drain lines running between homes as noted here. (4)
PAGE 2
10469/10473 $3,050
10469/10465 $3,150
10465/10459 $3,050
10459/10455 $3,050
TOTAL: $12,300
TOTAL BOTH STREETS: $56,050
->Total approved by Supervisors at 11/4/21 meeting: $47,895 Amount over estimated cost: $8,155
1611A2
DATE: 02/22/2022
Copeland Southern Enterprises,Inc.
1668 Many Road North Fort Myers,Fl, 33903 OWNER INFORMATION:
PROFESSIONAL SERVICES AGREEMENT BETWEEN
COPELAND SOUTHERN ENTERPRISES,INC.AND TELEPHONE NO.: (239)245-7118/306
Fax No: (239)245-7120
Heritage Bay Community Development District in Naples E-MAIL:Justin.Faircloth(a.inframark.com
OWNER INFORMATION: PROJECT MANAGER:Scott Copeland
cope landsei(c�ao l.com
OWNER'S ADDRESS: 10154 Heritage Bay Blvd.,Naples,FL. 34120 FEE AND TYPE:
BILL TO THE ATTENTION OF:Justin Faircloth,District Manager Time&Materials based upon the Rate Schedule in
effect at the time service is rendered. Estimated Fees:
PROJECT NAME:Lake 10&20 Drainage&Rip Rap Installation. $
WORK DESCRIPTION: Crews will install new 4"DW ADS Drainage running from Not-To-Exceed Fixed Fee based upon the Rate
House Gutter out into lake and anchored, with 12"Catch Basins set on Lakes 10 &20 Schedule in effect at the time service is rendered:
Plus 6 x 12"Rip Rap with High flow fabric on S end of Lake 20 at 2 MES Locations. $
REMARKS: 1) All Golfers, Guest and Residents will need to be notified by the
Owners, of the repairs being done and to stay clear of the repair area and cart path Lump Sum Fixed Fee: $ 00
where equipment is working during the project. 2)Crews will need a staging area on Total Fees: $ 00
site for supplies and equipment during the project.3)CSEI will call in a dig ticket 72
hours before work can start to allow utility companies time to mark the underground Price of Proposal will be based on selected options below.
utilities within the work areas.4)Work is estimated to take 1.2 weeks to complete.
Dear Justin,
In Pursuant to your request, Copeland Southern Enterprises, Inc. is pleased to submit the following proposal for the Installation of 4" DW ADS
Drainage and 6 to 12"Rip Rap for Lakes 10&20 for the above-referenced project:
SCOPE OF SERVICES(Limited to the following): Price of Proposal will be based on selected options below.
0 Option 1,Pg.2,S.End of Lake#10,Install 4"DW ADS Drainage From Gutters to lake with 8 new 12"ADS Catch Basins $9,250.00.
0 Option 2,Pg.3, N.End of Lake 20 Install 4"DW ADS Drainage From Gutters with 26 new 12"ADS Catch Basins $31,100.00.
O Option 3,Pg.4,S.End of Lake 20 Install 4"DW ADS Drainage from Gutters with 11 new 12"ADS Catch Basins $ 12,650.00.
0 Option 4,Pg. 5,@ S End of Lake#20, Crews will Re-cut slope and install HFF with 6 to 12 Inch Rip Rap installed around 2 Concrete MES out
20 ft.from top and 25 feet Wide as seen in detail below $ 12,775.00.
Note:Any additional work and services requested,and is not found in this Proposal can be done,but will require additional cost to be
paid in full with proposal fee upon the completion of job.
We at Copeland Southern Enterprises hope this meets your approval and satisfies your requirements.If so please sign the contract proposal below and
return a copy to our office by Fax or Email.Should you have any questions or need any additional information,Please do not hesitate to call Scott
Copeland at 239-995-3684 or Mobile#239-707-6806.Fax 239-995-0058
OWNER AUTHORIZATION: I warrant and represent that I am authorized to enter into this contract for professional services and I hereby
authorize the performance of the above services and agree to pay the charges upon the completion of the Job resulting there from as identified in
the"FEE TYPE"section above. I have read,understand and agree to these Standard Business Terms.
Authorized Signature: Date:
Typed Name&Title:
liPage
1611A2
Option 1:Work Area S End Lake 10/4"DW ADS Drainage with 8 new 12"ADS Catch Basins $9,250.00
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16IIA2
Option 2:Work Area N.End Lake 20/4"DW ADS Drainage with 26 new 12"ADS Catch Basins $31,100.00
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1611A2
Option 3:Work Area S. End Lake 20/4"DW ADS Drainage with 11 new 12"ADS Catch Basins $ 12,650.00
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Option 4:Work Area S.End Lake 20 with 6&12"Rip Rap with H.F.Fabric Installation $ 12,775.00
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From: Kellie Munroe<admin@homeworksnow.com>
Sent:Tuesday,January 11, 2022 2:26 PM
To: dgagne@heritagebaycdd.com.asoucie@heritagebaycdd.com
Cc: 'SammonSean'<Sean.Sammon@colliercountyfl.gov>; Faircloth,Justin
<justin.faircloth@inframark.corn>; 'James Wind' <james@homeworksnow.com>
Subject: FW: EUA PREL20211046947, 10137 Biscayne Bay Lane
Good afternoon,
Please see the email below regarding the permit for the generator install at
10137 Biscayne Bay Lane.Your letter of no objection will help complete the EUA required for the permit.
Please see LONO sample attached.
Your prompt response is greatly appreciated.
Please feel free to call me to discuss this further.
Thank you,
Kellie Munroe
Operations Manager
Home Works Now LLC
12601 Trade Way Drive Unit#4
Bonita Springs, FL 34135
(239) 288-2911
From: PerryDerek<Derek.Perry@colliercountyfl.gov>
Sent:Tuesday,January 11,2022 11:56 AM
To:James@homeworksnow.com
Cc: Kellie Munroe<admin@homeworksnow.com>; BrownCraig<Craig.Brown@colliercountyfl.gov>;
GiblinCormac<Cormac.Giblin@colliercountyfl.gov>;AshtonHeidi<Heidi.Ashton@colliercountyfl.gov>
Subject: EUA PREL20211046947, 10137 Biscayne Bay Lane
All:
I discussed PREL20211046947 and Easement Use Agreements with James at
Home Works Now yesterday regarding 10137 Biscayne Bay Lane. It is my
understanding that the applicant is attempting to construct in a drainage
easement. County policy requires a letter of no objection from the Easement
Interest Holder (per Agenda Item#16.A.25, 1/14/2020, attached). The Easement
Interest Holder of record was Lennar Homes, LLC, per Plat Book 50, Page 87,
dedication paragraph 1.0 (attached).
As a courtesy, I researched that this interest was conveyed to the Heritage Bay
Community Development District on 1/18/2013 at OR Book 4877, Page 1842
(attached). Therefore, as a matter of policy, the applicant will need at least a letter
� 6I1AZ
of no objection from the Heritage Bay Community Development District
(https://www.heritagebaycdd.com/contacts). Because this is policy discussion,
please confirm this information and path forward with County staff(e.g., Cormac
Giblin and/or Craig Brown).
Please feel free to give me a call if you have any questions or need additional
information.
INSTR 4/88996 OR 4877 PG 1s17 RECORDED 1/18/1013 7:S7 PM PAGES S
DWIGHT F. SROCK. CLERK OF THE CIRCUIT COURT. COLLIER COUNTY riORIDA
DOC../0 10.10 !LC 144.00
Th1 Y*P Iv*M•'a1 OriFs•,d b/
Naps Chalet M3M C ow:*
PAWS!LAW VWM
AaAnss II))Mondry alma
P.O Dlwwr 1601
FORT MY1:R&.IL 3390
SPECIAL WARRANTY DEED
{STATUTORY FORM•SECTION 6B9 02,F 5)
THIS INDENTURE. mado this I day or flogoe -2012, botwoon LENNAR HOMES,
LLC, a Florida limited liability company, whose address is 10481 Six Mile Cypress
Parkway. Fort Myers. Florida 33912. ('Grantor'), and HERITAGE BAY COMMUNITY
DEVELOPMENT DISTRICT, a local unit of special-purpose government established
pursuant to Chapter 190,Florida Statutes,whoso post office address is 5625 Strand Blvd .
rt508,Naples,FL 34110,(`Grantoo')
WITNESSETH:
that said Grantor,for and in consideration of the sum of Ten And No/100 dollars,in hand
nolr/hvr:rnMon thn enrolnt Maroon!it hnrnh i nrirnnwlnrinnrt Inc nranI 4 barnainnr1 rind
I 6 I 1 A 2
Together with;
Grantor's interest in all Drainage Easements(D.E.)shown on Plat for Heritage Bay
Unit Throo, Escambia Bay Court Replat, as recorded in Plat Book 50, Page 7, of
tho Public Records of Collier County, Florida.
Together with;
Tract LB-1, Biscayne Bay at Heritage Bay Unit Four, recorded in Plat Book 50,
Page 87, of the Public Records of Collier County Florida.
Together with;
Grantor's interest in all Drainage Easements (D.E.) shown on Plat for Biscayne
Bay at Heritage Bay Unit Four, as recorded in Plat Book 50,Pogo 87,of the Public
Records of Collier County, Florida.
Together with;
DEDICATION/RESERVATIONS
STATE Cr ILC+aCA
COUNTY Cr COLLER
r.t4Cor ALL JEN BY THESC PRESENTS nut
tENNAR ►tNNE% LLC. A FLOR•DA L WTEO L'ABIITY COuPAVY.
THE DAhtR CF !H£ (AND OESCRI8E0 HEREON KAS CAUSED THIS Purr
MUD '91SCAYNE BAY AT HERITAGE BAY UNIT FOUR' To BE w0E AJ.O
DOES HEREBY MCAT( OR RESERA THE FCtLONN.C.
1. RESERVES TO LEMrAR HOMES. LLC. ITS DESIGNEE'S. SUCCESSORS ANO OR ASSIGNS;
A) TRACT 'R-110ISCAYNt: BAY LICE) AS A PRIVATE RCAD RIGHT-Or-RAY (R.0.W.).
SUBJECT TO THE EASEvENTS OtP.CIE0 THEREIN. ACTH RESPONS1OIUTY FOR 1tANTENAKE.
8) TRACT 'te-r' AS OPEN SPACE AREA FCR LANDSCAPE PURPOSES SUBJECT TO THE EASEMENTS
OEP.CtEO THERE>N, A1Tf PESPOl.S18'uTY FCR UANTENANCt.
C) ALL ORAt4AGE EASE TENTS (0.E.) (AWNED ON THE PtAm FOR WAAGE AND STORMeAtER
MANAGEMENT PURPOSES. FOR THE PURPOSE Of i$STALLAUON MO VMIItt1ANCE Of THOSE
RESPECTIVE ►ACIuTIES. YMTH T1t; RESPO$S' UTY FOR MAINTENANCE.
0) ALL ACCESS EASNENTS (AE.) INOCATEO OH n-E PL.AT FOR ACCESS, MTH RESPONSIBUTY
FOR %0ANTENAHCIr.
E) AtL LANDSCAPE SUFFER EASEUENTS (L.ET E.) ATM RESPOM BUTY FOR wuNTEHANCE
IT IS ATOCPATEO TRAY THE OEOJCATION IN PARAGRAPH I ABOVE MAY BE CONVEYED TO A
PROPERTY OWNER'S ASSOCIATION. COPRA ITY OEVrELO tgAlf DISTRICT OR OTHER APPROPRIATE
ENTITY FOR MkN►EMANCE.
1611A2
LME MAINTENANCE EASEMENT)
HERITAGE BAY
PLAT 1300K .I3, PAGES 15-4
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Derek D. Perry
Assistant County Attorney
(239) 252-8066
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1-6 I 1 M .
16.A.25
01/14/2020
EXECUTIVE SUMMARY
•
Recommendation to establish policy and a standard template for an Easement Use Agreement
associated with minor encroachments in utility, drainage, or similar easements on behalf of the
Board of County Commissioners.
OBJECTIVE: To have the Board of County Commissioners(Board) establish the policy for obtaining a
permit to construct or install a minor structure in a utility, drainage, or similar easement and to authorize
the County Manager or his designee to execute the Easement Use Agreement on behalf of the Board.
CONSIDERATIONS: The County does not currently have a policy or procedure in place for allowing
minor structures in utility, drainage, or similar easements for residential properties with fee simple
ownership. Minor structures include fences, air conditioning equipment/concrete pad, pool
equipment/concrete pad, generators, sidewalks, and other minor structures as determined by Collier
County Growth Management staff. Historically, minor structures have been approved and constructed as
minor encroachments into easements on fee owner's real property. Many of these encroachments already
exist in older neighborhoods such as Golden Gate City. Staff anticipates using this process when the
drainage structures are replaced and repaired. These types of improvements typically do not impair the
prescribed function of the easement, nor hinder routine maintenance access to existing facilities. Staff is
recommending a policy to the Board that would allow such minor structure encroachments on a
residential fee owner's property where the following conditions have been met:
o Determination whether a minor structure impacts the established use of the easement.
o Written consent of all easement holders/beneficiaries specific to the proposed
construction or installation is provided, including Letter(s) of No Objection signed by
authorized agent(s).
o Executed Easement Use Agreement.
A condition of approval of the permit will require that the Easement Use Agreement is recorded in public
records.
Roof overhangs will be exempt from the requirement to provide an Easement Use Agreement; however,
Letter(s)of No Objection will still be required. Walls and buildings or structures designed for occupancy,
including screen enclosures, pools, spas, and other structures as determined by Collier County Growth
Management staff, will not be permitted in any easement. This policy is intended only to address minor
structures in easements on residential properties with fee simple ownership. Structures in easements for
multi-family and commercial properties will be handled independently through the Site Development
Plan permitting process.
A process for where existing structures designed for occupancy are later discovered to encroach on a
County easement is already in effect. That process also requires an Easement Use Agreement, but it is
used solely for the after-the-fact discovery of a structure that encroaches on an easement, such as a screen
enclosure or pool. Further, that process requires individual Board approval of the Easement Use
Agreement.
If staff is required to present Easement Use Agreements for minor structure encroachments to the Board
for approval, it will delay commencement of the work and require additional staff time in preparing
agenda items for each Agreement. Authorizing the County Manager or his designee to execute the
standard agreements on behalf of the Board will save four to six weeks in the issuance of these permits.
Packet Pg. 1280
16114
16.A.25
01/14/2020
DEVELOPMENT SERVICES ADVISORY COMMITTEE (DSAC) RECOMMENDATION: The
Development Services Advisory Committee (DSAC) delegated the review of the policy and standard
template to the DSAC subcommittee which reviewed and recommended approval. The subcommittee
noted that consideration of mechanical screening walls to provide sound and heat attenuation should be
considered but this item was not dependent on their recommendation of approval of the policy and
standard template.
FISCAL IMPACT: There is no fiscal impact to the County associated with this action.
GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this
action.
LEGAL CONSIDERATIONS: This item has been approved as to form and legality and requires a
majority vote for Board approval. -SAA
RECOMMENDATION: To establish the policy and authorize the County Manager or his designee to
execute Easement Use Agreements for minor encroachments in utility, drainage, or similar easements on
behalf of the Board.
Prepared By: Matthew McLean, Director, Development Review, and Amy Patterson, Director, Capital
Project Planning,Impact Fees&Program Management
ATTACHMENT(S)
1. Standard Form Easement Use Agreement (PDF)
2. Project Examples Pictures (PDF)
Packet Pg. 1281
INSTR 4788996 OR 4877 PG 1842 RECORDED 1/18/2013 2:57 PM PAGES 5 i b I 1 A 2
DWIGHT E. BROCK, CLERK OF THE CIRCUIT COURT, COLLIER COUNTY FLORIDA
DOC@.70 $0.70 REC $44.00
This Instrument was prepared by
Name: Charles Mann,Esquire
PAVESE LAW FIRM
Address: 1833 Hendry;Street
P.O.Dr wey 1507
FORT MYERS,fL 33902
-'SPECIAL WARRANTY DEED
(STATUTORY FORM-SECTION 689.02, F.S.)
O UG/Lt!�&
w.
THIS INDENTURE, made,this' day of August, 2012, between LENNAR HOMES,
LLC, a Florida limited liability cortipany, whose address is 10481 Six Mile Cypress
Parkway, Fort Myers, Florida 33912, ("Grantor"), and HERITAGE BAY COMMUNITY
DEVELOPMENT DISTRICT, a local unit of special-purpose government established
pursuant to Chapter 190, Florida Statutes,whose post office address is 5625 Strand Blvd.,
#508, Naples, FL 34110, ("Grantee").
WITNE,SSETH:
that said Grantor,for and in consideration of thesum of Ten And No/100 dollars, in hand
paid by Grantee,the receipt whereof is hereby acknowledged,has granted,bargained and
sold to the Grantee,and Grantee's heirs and assigns forever,the following described land,
situate, lying and being in Collier County, Florida, to-wit:/
See Exhibit"A"
Subject to easements, reservations and restrictions of record.
This conveyance is being made for title purposes-only,,.therefore, only
minimum documentary stamp taxes are affixed hereto.
And said grantor does hereby fully warrant the title to said land,and will defend the
same against the lawful claims by,through or under Grantor.
("Grantor"and"Grantee"are used for singular or plural,as context requires.)
OR 4877 PG 1843 1 6 1 1 A
IN WITNESS WHEREOF, Grantor has hereunto set Gr ntor's hand and seal the day
and year first above written.
Signed, Sealed, and Delivered LENNA OMES, LLC,
in our Presence:` a Florida Ii ited liability company
,..f). , ---r------
CiAteL, 4.0/4.,&) By;
Witness/;1 �_ � Printed Name: �J e
(YI a.r,0— attic Title: U i e e- ,(F s'O AFT-
Printed
Name of Witness#1
c
Witness#2 ----
Printed Name of Witness#2
f
.
STATE OF FLORIDA ) / \
COUNTY OF L.e-� ) 7'
)VOL 1(5e---teJ
The foregoing instrument was acknowledged'"befdre . this q day of August
2012, by 0Pr tA) (UV IV/Ue, `f , as U ice" f .rU&,1' of LENNAR
HOMES, LLC, a Florida limited liability company,who is personally known to mg or
produced ---- identification.
iLvi_c_4....4_4_,k, •-•_.„,,,
Notary Pulceanna raft
Printed name of Notary'Public
My Commission Expires: � e,
,
' �— DEANNAJ.CRAFT
°• Commission#DD 900703
r Aires July 20,2013 ca38s�013
• ` pc'nd dTn,u Troy Fain Inuxancc
OR 4877 PG 1844
1611A2
Exhibit"A"
Grantor's interest in all Primary Drainage Easements (P.D.E.) shown on Plat for
Heritage Bay, as recorded in Plat Book 43, Page 15, of the Public Records of
Collier County, Florida.
Together with;
Grantor's interest in all Drainage Easements (D.E.) shown on Plat for Heritage
Bay, as recorded in Plat Book 43, Page 15, of the Public Records of Collier
County, Florida.
Together with; ...
Grantor's interest in all Lake Maintenance Easements (L.M.E.)shown on Plat for
Heritage Bay, as recorded in Plat Book 43, Page 15, of the Public Records of
Collier County, Florida.
Together with;
Grantor's interest in all Landscape Buffer Easements (L.B.E.) shown on Plat for
Heritage Bay, as recorded in Plat Book 43, Page 15, of the Public Records of
Collier County, Florida.
Together with;
Grantor's interest in all Surface Drainage Easements (S.D.E.) shown on Plat for
Heritage Bay, as recorded in Plat Book 43, Page 15, of the Public Records of
Collier County, Florida.
Together with;
Grantor's interest in all Access Easements(A.E.)shown cn Plat for Heritage Bay,
as recorded in Plat Book 43, Page 15, of the Public Recordd of Collier County,
Florida. ,
Together with;
Grantor's interest in all Primary Drainage Easements (P.D.E.) shown on Plat for
Heritage Bay Phase Two-A, as recorded In Plat Book 45, Page 76, of the Public
Records of Collier County, Florida.
Together with;
Grantor's interest in all Drainage Easements(D.E.)shown on Plat for Heritage Bay
OR 4877 PG 1845 16 ' 1 A p
Phase Two-A, as recorded in Plat Book 45, Page 76, of the Public Records of
Collier County, Florida.
Together with;
Grantor's interest in all Lake Maintenance Easements (L.M.E.)shown on Plat for
Heritage Bay Phase Two-A, as recorded in Plat Book 45, Page 76, of the Public
Records of Collier County, Florida.
Together with;
Grantor's interest in all Landscape Buffer Easements (L.B.E.) shown on Plat for
Heritage Bay Phase Two-A, as recorded in Plat Book 45, Page 76, of the Public
Records of Collier County, Florida.
Together with;
Grantor's interest in all Surface Drainage Easements (S.D.E.) shown on Plat for
Heritage Bay Phase Two-A, as recorded in Plat Book 45, Page 76, of the Public
Records of Collier County, Florida},.
Together with; rr"`
Grantor's interest in all Access Easements(A.E.)shown on Plat for Heritage Bay
Phase Two-A, as recorded in Plat Book 45, Page 76, of the Public Records of
Collier County, Florida.
Together with;
Grantor's interest in all Drainage Easements (D.E.) shown on Plat for Heritage
Bay, Gator Bay Court Replat as recorded In Plat Book 46, Page 30, of the Public
Records of Collier County, Florida.
Together with;
Grantor's interest in all Drainage Easements(D.E.)shown on Plat for Heritage Bay
Unit Three, as recorded in Plat Book 47, Page 18, of the Public Records of Collier
County, Florida.
Together with;
Grantor's interest in all Landscape Buffer Easements (L.B.E.) shown on Plat for
Heritage Bay Unit Three, as recorded In Plat Book 47, Page 18, of the Public
Records of Collier County, Florida.
*** OR 4877 PG 1846 ***
l611A 7
Together with;
Grantor's interest in all Access Easements (A.E.)shown on Plat for Heritage Bay
Unit Three,as recorded in Plat Book 47, Page 18,of the Public Records of Collier
County, Florida.
Together with;
Grantor's interest in all Drainage Easements (D.E.) shown on Plat for Heritage
Bay, Lions Bay Court Replat, as recorded in Plat Book 49, Page 72, of the Public
Records of Collier County, Florida.
Together with;
Grantor's interest in all Drainage Easements(D.E.)shown on Plat for Heritage Bay
Unit Three, Escambia Bay Court Replat, as recorded in Plat Book 50, Page 7, of
the Public Records of Collier County, Florida.
Together with;
Tract LB-1, Biscayne Bay at Heritage Bay Unit Four, recorded in Plat Book 50,
Page 87, of the Public Records of Collier County Florida.
Together with;
Grantor's interest in all Drainage Easements (D.E.) shown on Plat for Biscayne
Bay at Heritage Bay Unit Four,as recorded in Plat Book 50, Page 87, of the Public
Records of Collier County, Florida.
Together with;
Grantor's interest in all Landscape Buffer Easements (L.B.E.) shown on Plat for
Biscayne Bay at Heritage Bay Unit Four, as recorded in Plat Book 50, Page 87,of
the Public Records of Collier County, Florida. �f
Together with;
Grantor's interest in all Access Easements(A.E.)shown on Plat for Biscayne Bay
at Heritage Bay Unit Four, as recorded in Plat Book 50, Page 87, of the Public
Records of Collier County, Florida.
6I1A p
Ave Maria
5080Annunciation Circle#101
Ave Maria,FL 34142
Phone: 239-867-4322
Fax: 239-867-4323
LETTER OF NO OBJECTION
AVE MARIA STEWARDSHIP COMMUNITY DISTRICT
To Whom It May Concern:
This correspondence serves as a Letter of No Objection regarding Easement Use Agreement for
Minor Encroachment on easements dedicated to the Ave Maria Stewardship Community District
(the "District"). The correspondence relates specifically to 4860 Gambero Way, Ave Maria, FL
34142.
The District has no objection to the Minor Encroachment depicted on the site plan attached
hereto and made a part hereof as Attachment A on platted easements dedicated to the Ave Maria
Stewardship Community District, provided that the property owner has lawfully obtained a
building permit allowing for the minor encroachment with Collier County. Minor
Encroachments include fences,air conditioning equipment/concrete pads, pool
equipment/concrete pads, generators,and sidewalks.
Signed,
Ave Maria Stewardship Community District
1
By v _, ) \je LA,. 1
Kim Twiss, Executive Director Ave Maria,Designee of the District Manager
FirstService
RESIDENTIAL
1611A 2
Ave Maria
AVE MARIA MASTER ASSOCIATION.INC.
5080Annunciation Circle#101
Ave Maria,FL 34142
Phone: 239-867-4322
Fax: 239-867-4323
To Whom It May Concern:
This correspondence serves as a Letter of No Objection regarding Easement Use Agreements for
Minor Encroachments on easements dedicated to the Ave Maria Master Association, Inc.The
correspondence relates specifically to 4860 Gambero Way, Ave Maria,FL 34142.
The Ave Maria Master Association,Inc. has no objection to Minor Encroachment on platted
easements dedicated to the Ave Maria Master Association, Inc.,provided that the property owner
has lawfully obtained a building permit allowing for the minor encroachment with Collier
County. Minor Encroachments include fences,air conditioning equipment/concrete pads,pool
equipment/concrete pads, generators, and sidewalks.
Signed,
Ave Maria Master Association, Inc.
Kim Twiss, Executive Director Ave Maria
011.1.
FirstService
RESIDENTIAL
1611A ?
Exhibit A
After recording,please return to:
District Manager
Ave Maria Stewardship Community District
2501A Bums Road
Palm Beach Gardens,Florida 33410
WAIVER AND ACKNOWLEDGEMENT FOR IMPROVEMENT INSTALLATION
This Waiver and Acknowledgement for Improvement Installation ("Waiver and
Acknowledgement")is executed as of this 1st day of November ,20 21,by.Yvette Acevedo
(the,"Owner").
WITNESSETH:
MAPLE RIDGE AT AVE
MARIA PHASE GB
WHEREAS,Owner is the owner of Lot 141 as per the plat("Plat")of
recorded in Plat Book 66 . Pages 75 et seq., of the Public Records of Collier County,
Florida("Property");
WHEREAS, Owner desires to erect improvements meeting the definition of a Minor
Encroachment' ("Improvements")as depicted on building permit application number
filed with Collier County Growth Management Department, and attached hereto as Exhibit A,
within the ("Easement"), located on the Property dedicated to the Ave Maria Stewardship Community
District("District") and Ave Maria Master Association,Inc.,("Association") per the Plat;
WHEREAS, due to the District and Association's legal interests in the Easement, among other
reasons, Owner requires the District and Association's consent to constructing improvements within any
portion of the Surface Water Management System, including the Easement;and
WHEREAS, the District and Association have agreed to consent to the installation of the
Improvements within the Easement, subject to the terms and conditions set forth in this Waiver and
Acknowledgement.
NOW,THEREFORE, it is acknowledged as follows:
1. Recitals. The recitals set forth above are acknowledged as true and correct and are
incorporated herein by reference.
2. Owner Responsibilities. The Owner has the following responsibilities and
acknowledges:
a. The Owner shall be fully responsible for the installation and maintenance of the
Improvements.
fence
'Minor Encroachments include fences,air conditioning equipment/concrete pads,pool equipment/concrete pads,
generators,and sidewalks.
16114 a
b. The Owner shall be responsible for ensuring that the installation and maintenance of the
Improvements are conducted in compliance with all applicable laws (including but not
limited to building codes, set back requirements,etc.).
c. The Owner shall be responsible for obtaining any and all applicable permits and
approvals relating to the work (including but not limited to any approvals of the
Association,as well as any other necessary legal interests and approvals).
d. The Owner shall ensure that the installation and maintenance of the Improvements does
not damage any property of District,Association or any third party's property, and,in the
event of any such damage,the Owner shall immediately repair the damage or compensate
the District or Association, as applicable,for such repairs, at the District or Association's
option.
e. Owner's exercise of rights hereunder shall not interfere with the District or Association's
rights under the Easement. Further,the Improvements shall be installed in such a manner
as to not interfere with or damage any culvert pipe that may be located within the
Easement, or any utilities within the Easement. It shall be Owner's responsibility to
locate and identify any such stormwater improvements and/or utilities.
f. Upon completion of the installation, the Improvements will be owned by the Owner.
Owner shall be responsible for the maintenance and repair of any such Improvements and
shall maintain the Improvements in good condition.
g. Additionally, the Owner shall keep the Easement area free from any materialmen's or
mechanic's liens and claims or notices in respect to such liens and claims,which arise by
reason of the Owner's exercise of rights granted to install the Improvements, and the
Owner shall immediately discharge any such claim or lien.
3. Removal and/or Replacement of Improvements. Owner acknowledges the legal
interest of the District and Association in the Easement described above and agrees never to deny such
interest or to interfere in any way with District and Association's use. Owner will exercise the privilege
granted to install Improvements at Owner's own risk, and agrees that Owner will never claim any
damages against District or Association for any injuries or damages suffered on account of the exercise of
such privilege,regardless of the fault or negligence of the District or Association. Owner acknowledges
that District or Association retain the right, in its respective sole discretion, to demand by written request
that the Improvements be removed from the Easement area, which Owner shall do at Owner's sole cost
and expense within a reasonable time from receipt of such request. In the event Owner fails to comply
with such request or in a case of emergency, Owner further acknowledges that, without notice, the
District or Association may remove all,or any portion or portions,of the Improvements installed upon the
Easement at Owner's expense, and that the District or Association is not obligated to re-install the
Improvements to its original location and is not responsible for any damage to the Improvements, or its
supporting structure as a result of the removal. Owner further acknowledges that District or Association
will recover all costs and expenses associated with such removal from the Owner.
4. Indemnification. Owner agrees for him/herself and successors and assigns that they
shall indemnify,defend and hold harmless Collier County,the District,South Florida Water Management
District, and the Association, as well as any officers, supervisors, staff, agents and representatives, and
successors and assigns, of the foregoing, against all liability for damages, obligations, claims, liabilities,
expenses and/or fees (including reasonable attorney's fees and court costs) including personal injury or
property damage arising out of the use of the Easement Area by the Owner,his/her respective contractors,
agents, employees or invitees at any time which the Encroachment remains within the Easement area or
otherwise resulting from, arising out of, or in any way connected with, this Waiver and
Acknowledgement or the exercise of the privileges granted to install the Improvements. Further, Owner,
for him/herself, successors and assigns agrees to release and hold the District and Association harmless
from and against any and all obligations, claims, liabilities, expenses and/or fees (including reasonable
I 6 1 1 A 2
attorney's fees and court costs)including personal injury or property damage arising out of the use of the
Easement Area by the District or Association, including hut not limited to,damage which may occur to
the improvements and/or the infrastructure, which may now or in the future he located within the
Easement Area.
5. Covenants Run with the Land. 'ihis Acknowledgement and Waiver shall be recorded
at the Owner's expense in the Official Records of Collier County,Florida. This Acknowledgement and
Waiver,and all rights and obligations contained herein,shall run with the land and shall be binding upon
and inure to the benefit of the Owners hereto and their respective heirs,successors and assigns,including,
but without limitation, all subsequent owners of any portions of the property described herein and all
persons claiming under them. Whatever the word"Owner"is used hmin,it shall he deemed to mean the
current owner of the Property and its successors and assigns. Upon the sale of the Property,the Owner
shall advise the subsequent owner of the terms and conditions of this Acknowledgement and Waiver.
6. Sovereign immunity. Nothing in this Acknowledgement and Waiver shall be deemed as
a waiver of immunity or limits of liability of the District beyond any statutory limited waiver of immunity
or limits of liability which may have been adopted by the Florida Legislature in Section 768.28,Florida
Statutes or other statute,and nothing in this Acknowledgment and Waiver shall inure to the benefit of any
third party for the purpose of allowing any claim which would otherwise be barred under the doctrine of
sovereign immunity or by operation of law.
IN WITNESS WHEREOF,the Owner has executed the day and date first above written.
Witnes s: Y;ette�CCM'
Print Name
Ry: -'f' 4 _.
�Y4tc.Maf( �e/C(1D
Print Name
STATE OF FLORIDA
COUNTY OF Qo f!i t r
The foregoing instiument wars racknowledged before me by means of physical presence or
online notarization, this J3+ day of N hUsi b c c, 2020,by, Ile I X j is personally known to me or
l I produced_ _as identification.
ln &endaPBeena Ronde Print Name: t oc� l CA Li �Z
�+2 My Commission NM 037499 Notary l ulil ,State of Florida
i% ExWes 0W30I2024
11q 2
Heritage Bay
Community Development District
Financial Report
January 31, 2022
Prepared by
INFRAMARK
1b11A ?
Heritage Bay
Community Development District
Table of Contents
Page#
FINANCIAL STATEMENTS
Balance Sheet -All Funds 1
Statement of Revenues, Expenditures and Changes in Fund Balance
General Fund 2-3
Debt Service Fund 4
SUPPORTING SCHEDULES
Trend Report 5-6
Non-Ad Valorem Special Assessments 7
Cash and Investment Report 8
Bank Reconciliation 9
Check Register 10
Invoices 11-14
1611A
Heritage Bay
Community Development District
Financial Statements
(Unaudited)
January 31, 2022
4. 6114 �
HERITAGE BAY
Community Development District Governmental Funds
Balance Sheet
January 31, 2022
SERIES 2018
DEBT
GENERAL SERVICE
ACCOUNT DESCRIPTION FUND FUND TOTAL
ASSETS
Cash - Checking Account $ 1,251,633 $ - $ 1,251,633
Due From Other Funds - 783,412 783,412
Investments:
Money Market Account 675,782 - 675,782
Reserve Fund - 390,070 390,070
Revenue Fund - 979,652 979,652
TOTAL ASSETS $ 1,927,415 $ 2,153,134 $ 4,080,549
LIABILITIES
Accounts Payable $ 22,318 $ - $ 22,318
Due To Other Funds 783,412 - 783,412
TOTAL LIABILITIES 805,730 - 805,730
FUND BALANCES
Restricted for:
Debt Service - 2,153,134 2,153,134
Assigned to:
Operating Reserves 95,050 - 95,050
Reserves- Erosion Control 14,687 - 14,687
Reserves- Lakes 187,500 - 187,500
Reserves- Stormwater System 40,220 - 40,220
Unassigned: 784,228 - 784,228
TOTAL FUND BALANCES $ 1,121,685 $ 2,153,134 $ 3,274,819
TOTAL LIABILITIES & FUND BALANCES $ 1,927,415 $ 2,153,134 $ 4,080,549
1
1611A0
HERITAGE BAY
Community Development District General Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Period Ending January 31, 2022
ANNUAL
ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($)
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV)
REVENUES
Interest-Investments $ 2,500 $ 833 $ 343 $ (490)
Interest-Tax Collector - - 124 124
Special Assmnts-Tax Collector 355,190 289,375 331,753 42,378
Specials Assmnts-Lakes 30A&30B 60,923 51,506 56,903 5,397
Special Assmnts- Reserves 31,250 25,653 29,188 3,535
Special Assmnts-Discounts (17,895) (12,824) (16,491) (3,667)
TOTAL REVENUES 431,968 354,543 401,820 47,277
EXPENDITURES
Administration
P/R-Board of Supervisors 9,000 3,000 2,000 1,000
FICA Taxes 689 230 153 77
ProfServ-Arbitrage Rebate 600 - - -
ProfServ-Dissemination Agent 1,500 500 500 -
ProfServ-Engineering 14,000 4,667 2,885 1,782
ProfServ-Legal Services 11,500 3,833 2,743 1,090
ProfServ-Mgmt Consulting 49,088 16,363 16,363 -
ProfServ-Property Appraiser 6,710 - - -
ProfServ-Special Assessment 7,002 7,002 7,002 -
ProfServ-Trustee Fees 11,403 11,403 4,435 6,968
ProfServ-Web Site Maintenance 1,167 389 389 -
Auditing Services 5,000 2,000 2,000 -
Website Compliance 1,553 518 388 130
Postage and Freight 2,400 800 237 563
Insurance-General Liability 8,524 8,524 7,749 775
Printing and Binding 711 237 343 (106)
Legal Advertising 2,000 667 - 667
Misc-Bank Charges 100 33 - 33
Misc-Assessment Collection Cost 8,947 5,942 7,070 (1,128)
Misc-Web Hosting 2,000 667 103 564
Office Supplies 100 33 - 33
Annual District Filing Fee 175 175 175 -
Total Administration 144,169 66,983 54,535 12,448
2
I611 A 7
HERITAGE BAY
Community Development District General Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Period Ending January 31, 2022
ANNUAL
ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($)
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV)
Field
ProfServ-Field Management 13,611 4,537 5,625 (1,088)
R&M-Contingency 92 92 - 92
Total Field 13,703 4,629 5,625 (996)
Lakes and Ponds
Contracts-Water Analysis 9,861 3,287 - 3,287
Contracts-Water Quality 27,700 9,233 14,300 (5,067)
Contracts-Lakes 30A&30B 24,000 8,000 8,000 -
Contract-Sediment Testing 5,483 1,828 - 1,828
Contracts- Lakes 1-29 71,200 23,733 22,400 1,333
R&M-Aquascaping 3,500 1,167 - 1,167
R&M-Roads&Alleyways 4,000 1,333 - 1,333
R&M-Lake Erosion 76,024 25,341 95 25,246
R&M-Contingency 5,792 1,931 - 1,931
Reserve-Lakes 31,250 31,250 - 31,250
Reserve-Stormwater System 18,455 18,455 - 18,455
Total Lakes and Ponds 277,265 125,558 44,795 80,763
TOTAL EXPENDITURES 435,137 197,170 104,955 92,215
Excess(deficiency)of revenues
Over(under)expenditures (3,169) 157,373 296,865 139,492
OTHER FINANCING SOURCES (USES)
Contribution to(Use of) Fund Balance (3,169) - - -
TOTAL FINANCING SOURCES(USES) (3,169) - - -
Net change in fund balance $ (3,169) $ 157,373 $ 296,865 $ 139,492
FUND BALANCE, BEGINNING (OCT 1,2021) 824,820 824,820 824,820
FUND BALANCE, ENDING $ 821,651 $ 982,193 $ 1,121,685
3
16114
HERITAGE BAY
Community Development District Series 2018 Debt Service Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Period Ending January 31, 2022
ANNUAL
ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($)
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV)
REVENUES
Interest- Investments $ 1,000 $ 333 $ 19 $ (314)
Special Assmnts-Tax Collector 1,689,155 1,564,738 1,577,698 12,960
Special Assmnts- Discounts (67,566) (54,218) (62,268) (8,050)
TOTAL REVENUES 1,622,589 1,510,853 1,515,449 4,596
EXPENDITURES
Administration
ProfServ-Property Appraiser 25,337 - - -
Misc-Assessment Collection Cost 33,783 30,717 26,695 4,022
Total Administration 59,120 30,717 26,695 4,022
Debt Service
Principal Debt Retirement 1,055,000 - - -
Principal Prepayments - - 5,000 (5,000)
Interest Expense 511,706 255,853 255,713 140
Total Debt Service 1,566,706 255,853 260,713 (4,860)
TOTAL EXPENDITURES 1,625,826 286,570 287,408 (838)
Excess(deficiency)of revenues
Over(under)expenditures (3,237) 1,224,283 1,228,041 3,758
OTHER FINANCING SOURCES(USES)
Contribution to(Use of) Fund Balance (3,237) - - -
TOTAL FINANCING SOURCES(USES) (3,237) - - -
Net change in fund balance $ (3,237) $ 1,224,283 $ 1,228,041 $ 3,758
FUND BALANCE, BEGINNING (OCT 1, 2021) 925,093 925,093 925,093
FUND BALANCE, ENDING $ 921,856 $ 2,149,376 $ 2,153,134
4
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Heritage Bay
Community Development District
Supporting Schedules
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1611Aa
Heritage Bay
Community Development District
Cash &Investment Report
January 31, 2022
ACCOUNT NAME BANK NAME YIELD BALANCE
OPERATING FUND
Operating Checking Valley National Bank 0.05% 1,251,633
Money Market Account BankUnited 0.15% 675,782
Subtotal $1,927,415
DEBT SERVICE AND CAPITAL PROJECT FUNDS
Series 2018 Reserve Fund U.S. Bank 0.02% 390,070
Series 2018 Revenue Fund U.S. Bank 0.02% 979,652
Subtotal $1,369,722 (1)
Total $3,297,137
NOTE 1 -INVESTED IN U.S. BANK OPEN ENDED MONTHLY COMMERCIAL PAPER MANUAL SWEEP
8
Heritage Bay CDD
Bank Reconciliation 16 I 1 A 2
Bank Account No. 9050 Valley National Bank GF(NEW)
Statement No. 01-2022
Statement Date 1/31/2022
G/L Balance(LCY) 1,251,633.39 Statement Balance 1,252,833.39
G/L Balance 1,251,633.39 Outstanding Deposits 0.00
Positive Adjustments 0.00
Subtotal 1,252,833.39
Subtotal 1,251,633.39 Outstanding Checks 1,200.00
Negative Adjustments 0.00 Differences 0.00
Ending G/L Balance 1,251,633.39 Ending Balance 1,251,633.39
Difference 0.00
Posting Document Document Cleared
Date Type No. Description Amount Amount Difference
Outstanding Checks
11/22/2021 Payment 4030 COLEMAN,YOVANOVICH&KOESTER,P.A. 325.00 0.00 325.00
1/28/2022 Payment 4044 DISASTER LAW AND CONSULTING LLC 875.00 0.00 875.00
Total Outstanding Checks 1,200.00 1,200.00
9
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Coleman, Yovanovich & Koester, P.A. /,
Northern Trust Bank Building11
4001 Tamiami Trail North, Suite 300 2
Naples, Florida 34103-3556
Telephone: (239)435-3535
Fax: (239) 435-1218
Page: 1
Heritage Bay CDD December 22, 2021
do Inframark File No: 6176-001M
210 N. University Dr. Suite 702 Statement No: 80
Coral Springs FL 33071
Attn: Justin Faircloth
Gen Rep
SENT VIA EMAIL TO: inframark@avidbill.com
Previous Balance $162.50
Fees
Hours
11/02/2021 GLU Review and respond to email correspondence from Justin Faircloth and
Chairman on replanting of lake banks; Review questions 0.40 130.00
11/04/2021 GLU Brief review of agenda for Board of Supervisors meeting 0.20 65.00
11/22/2021 GLU Brief review of summary from Justin Faircloth regarding Board meeting 0.10 32.50
11/23/2021 GLU Receive and review public records request; Draft email correspondence to
Manager on same; Exchange email correspondence with Manager 0.10 32.50
Professional Fees through 12/22/2021 0.80 260.00
Total Current Work 260.00
Balance Due (includes previous balance, if any) $422.50
11
Coleman, Yovanovich & Koester, P.A. 1 6 1 1 A a
Northern Trust Bank Building
4001 Tamiami Trail North, Suite 300
Naples, Florida 34103-3556
Telephone: (239)435-3535
Fax: (239) 435-1218
Page: 1
Heritage Bay CDD December 22, 2021
c/o Inframark File No: 6176-006M
210 N. University Dr. Suite 702 Statement No: 5
Coral Springs FL 33071
Attn: Justin Faircloth
FEMA Appeal
SENT VIA EMAIL TO: inframark@avidbill.com
Previous Balance $162.50
Fees
Hours
11/01/2021 GLU Review and respond to email correspondence from Justin Faircloth regarding
FEMA matter 0.10 32.50
Professional Fees through 12/22/2021 0.10 32.50
Total Current Work 32.50
Balance Due (includes previous balance, if any) $195.00
12
1 6 1 1 A 2
Invoice
@pL7D
500 West Fulton Street
Sanford,FL 32771
407-322-6841
Justin Faircloth December 22, 2021
Heritage Bay Community Development District Project No: S28902
C/O INFRAMARK Invoice No: 128988
210 N. University Drive
Suite 702
Coral Springs, FL 33071
Meetings&Miscellaneous Services at 10154 Heritage Bay Blvd. Naples, FL-Collier County
Professional Services through November 21,2021
Professional Personnel
Hours Rate Amount
Project Coordinator .25 90.00 22.50
Project Manager 6.00 160.00 960.00
6.25 982.50
Total Labor 982.50
Total this Invoice $982.50
Billings to Date
Current Prior Total
Labor 982.50 51,578.75 52,561.25
Expense 0.00 331.57 331.57
Unit 0.00 1,421.65 1,421.65
Totals 982.50 53,331.97 54,314.47
13
I 6 I 1 A 2
Project S28902 INFRAMARK/Heritage Bay; Meeting&Misc Invoice 128988
Billing Backup Wednesday, December 22, 2021
CPH, Inc. Invoice 128988 Dated 12/22/2021 10:48:14 AM
Professional Personnel
Hours Rate Amount
Project Coordinator
Pearce, Kelly 10/29/2021 .25 90.00 22.50
Retention pond QA/QC
Project Manager
Lopez,Albert 5/13/2021 3.00 160.00 480.00
site visit to discuss golf club stormwater discharge to be moved to May
4th 2021
Lopez,Albert 11/4/2021 3.00 160.00 480.00
CDD Board Meeting
6.25 982.50
Total Labor 982.50
Total this Project $982.50
Total this Report $982.50
14
1611A
From:Thomas, Fernand<fernand.thomas@inframark.comn>
Sent:Wednesday, December 8, 2021 3:59 PM
To: Faircloth,Justin <justin.faircloth@inframark.corn>
Cc: Lenzen, Priscilla <priscilla.lenzen@inframark.com>
Subject: RE: Hbcdd -fraud
Hi Justin,
I just want you to know that the fraud items have been resolved,the district received on November 8th
2021 the amount$ 11,569.00.
Thank you,
Fernand Thomas I Accountant II
INFRAMARK
210 N. University Drive, Suite 702 I Coral Springs, FL 33071
(0) 954-753-7452
www.inframark.com
From: Faircloth,Justin<justin.faircloth@inframark.com>
Sent:Thursday, November 4, 2021 9:13 AM
To:Thomas, Fernand<fernand.thomas@inframark.com>; Lenzen, Priscilla
<priscilla.lenzen@inframark.com>
Cc: Easy,Trumaine<Trumaine.Easy@inframark.com>
Subject: Hbcdd-fraud
Did we get all of the fraud items resolved with Heritage Bay that were found back in July?
Thank you,
Justin
Justin Faircloth I CAM, CDM I District Manager
239.785.0675 I www.inframarkims.com
SUPERVISORS, PLEASE DO NOT REPLY TO ALL AS THIS COULD BE A VIOLATION OF THE FLORIDA
SUNSHINE PROVISIONS.
CONFIDENTIALITY NOTICE:The information in this email is intended for the sole use of the recipient(s)
and may be confidential and subject to protection under the law. If you are not the intended recipient,
you are hereby notified that any distribution or copying of this email is strictly prohibited. If you have
received this message in error, please contact the sender immediately and delete your copy from your
computer.
Sent from my iPhone
I6I1A 2
6INFRAMARK
INFRASTRUCTURE MANAGEMENT SERVICES
Heritage Bay CDD
12/9/21— Field Management Report
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jk. , HERITAGE BAY
GOLF R COUNTRY CRIB ',;1 1�' .
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www.inframarkims.com
Inspected by:Justin Faircloth&Ed Hubbard
1 6 I I A 2
1. Lake Management
The lakes continue to be full with high water levels. There are a lot of clippings in lake 30A that
will need to be removed. The lakes continue to be in good condition with minimal issues.
Additional lake maintenance information is found below; all lake issues are low density unless
otherwise noted.
a. Algae on Lakes: 6, 12,26, &30A.
t # w°ii• w
114
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•
i. Muskgrass: No new issues observed.
b. Littorals: No issues observed.
i. Alligator Flag in Lakes: No issues observed.
c. Rocks:
The rocks on the west bank of lake 20 remain to be sprayed out.
Inframark Monthly Management Report 1
A6IIA 2
•
The dead weeds on the south bank of lake 30A need to be cut as requested.
•
-
d. Weeds:
i. Alligator Weed in Lakes: Zo.
ii. Bitter Melon/Balsam Apple: 6&24.
•
iii. Brazilian Pepper: No issues observed.
iv. Cattails in Lakes: No issues observed.
v. Climbing Hemp Vine in Lakes: No issues observed.
vi. Dollar Weed in Lakes: No issues observed.
vii. Hydrilla in Lakes: 5 &28.
Inframark Monthly Management Report 2
I 6 I 1 A
IF
A4 . — _.i.,k. .., -, ,,,,..
._
„.. , -,. -4, -
„...,;_. , .,
-.,_.... , _ s „ _ .
--, ----.A.:,....,-, t.,-, „.„... - A , . ,.i
. ,
,...4, -,.....4.... .
. .,.. ) ...\ -,�� . _
r ,i'dIi.
viii. Illinois Pondweed in Lakes: 5, 29, 30A, &30B.
1. The pondweed under the bridge did not to appear to be an issue.
it
ix. Palms on Lake Banks: No issues observed.
x. Potato Vine: 27.
er r
y t, r
..
xi. Red Ludwigia in Lakes: No issues observed.
xii. Sedges in Lakes: No issues observed.
xiii. Spatterdock/Lily Pads in Lakes: 3, 5,&20(cove area).
Inframark Monthly Management Report 3
1611A a
'1 II ,�
l.
. ',i,‘it.lvi. , '•::::-.- - I
irk r ,-.,:.-,,s,
I: ''4
i t
ai
111,
xiv. Torpedo Grass in Lakes: 20&26.
xv. Various Lake Bank Weeds: No new issues observed.
xvi. Various Submerged weeds in Lakes: No issues observed.
xvii. Trash in Lakes: 23, 27,&28.
:5,01
. �
ill 01
Inframark Monthly Management Report 4
I611A e
"•a�.!Csn•4.: ,.�,ryY'-,ti�`ty,�;,fig•.... - .. r
e. Bulkheads: No issues observed.
f. Clippings in Lakes: 26&27.
<
k ! •
} -r y •r .. it 0414
•
•
2. Lake Bank Erosion
a. Slight erosion is occurring on the southeast bank of lake 2 off of the cart path area.
b. The new drain grate has been installed on the southwest corner of lake 5.
,may
•
Inframark Monthly Management Report 5
I611A 2
3. Lake Bank Vegetation
No new issues observed.
4. Storm Drainage System
a. Boundary Berm: No new issues observed.
b. Control Structures:
i. Basin 1: Control Structure L3L10 was flowing. Control Structure L5L6 was flowing.
' •,,•:;1:4 iti k i:**-4%':‘‘:=*4:444,0T ...,]. ir,,,..„,,
, .. v
,..„......„....„..b.4 liZIN44,,i44...11 2.4.ir
,...... 1 itli*Sli \ %-i
► .,l�lls b, ► �
`► k#44 '1ra4_191►*4 •e .i'� - 'gym
ii. Basin 2: Control Structure L6L20 was flowing. Control Structure L12L20 was flowing.
ir:Wli
fP'I.7 y",, 1:reM ��.iGr� ' 1. C �� OI�' '",.-64-.
t ► r 4► ta�1ii a1►�'4�� rat. �, si ►,4 . 4 Zb �.)
-4 a� `r� 'r r�r; ' `,III '� �r ,ram`• _,..�'�„�•�..���`;
*17� �►�1" .tom► �� a11►� r► �� �.
'4 4 OPP4 C' -,,v:;:...4.7.1 .A,L. 44,"!*Liti..*: • kk NVyst I,' ...-•`—`‘'•'"•-...••.;'
iii. Basin 3: Control Structure 102 was flowing.Control Structure L25L30 was flowing.
hi 44,---441. 44---4416-4mil
411
.44 . -. ,1.
iv. Basin 4 & 5: Control Structure L28L30 was flowing.Structure L29L30 was not flowing, but
the water was at the top of the weir.
Inframark Monthly Management Report 6
1 6 1 1 A 2
• v�'w^'�rti.a..,wrA��►vr tip•4~I�Mgty,." . ��1.r vir.
•,airC*'►'"'' ►• Y w�►�:,.". io 40 A► , 1r d0ty 404,•
11 1,
- 4rA• 111,1011""17.AgatairAtira"*"• ••,-. 41P A 4ip 0 4141 0 Pm&0)
- . :;
v. Basin 6: Control Structure W2L30 was not flowing. Control Structure L27L30 was flowing.
Control Structure L30000O3 was flowing. Control Structure L30000O2 was flowing.
1041P�0•r 4t4�'�41j3►IPI
40 41.40 t., , _ .. . , . „AA,. ; _,.. •4ho%•1041tillp.,4%**dobvil
. .. - 4' y '40 40 40jo 0_4 404
AOC*TAPo 0.%fi 4!-Al
P*flq
i _ 9:w
'-----------.---, Allit 41
c. Drains: It appears that maintenance around the drains is picking up throughout the
community.
,
'4'i
. •• ......,.. •• i. , :. / i
' -4,,.„2.-ie..44 ,, 2
d. Roadway Catch Basins: No issues observed.
Inframark Monthly Management Report 7
16l1A2
e. Catch Basins: No issues observed.
f. Inter-Connect/Drain Pipes: No issues observed.
g. Illicit Discharges: No issues observed.
h. Lake Drainage Pipes: No new issues observed.
5. Parcels
No new issues observed.
6. Fish/Wildlife Observations:
❑ Bass n Bream n Catfish n Gambusia
❑ Egrets ® Herons ❑ Coots ® Gallinules
®Anhinga ❑ Cormorant ❑ Osprey ® Ibis
n Wood stork ❑ Otter ® Alligators n Snakes
® Turtles ® Other: Turkeys
7. Residential Complaints/Concerns: No items reported.
8. Non-CDD Issues:
a. The Brazilian pepper tree has been addressed in the sabal palm tree adjacent to the southeast
corner of lake 27 in the landscaping hedge for the community pool.
1 , . ...I
•
Inframark Monthly Management Report 8
1611A 2
INFRAMARK
INFRASTRUCTURE MANAGEMENT SERVICES
Heritage Bay CDD
1/13/22- Field Management Report
..'4k.";:. ''..- :.'fr' :' A. A , . • . • 1 .., iv, • . - .
/
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1 = .`, A •-- ant%. - .
'.�s �� HERITAGE 1 ; rc
R CNTRY CLI'B
'No - . , v . _ -
www.inframarkims.com
Inspected by:Justin Faircloth&Ed Hubbard
1611Aa
1. Lake Management
The lakes levels continue to be high, but some of the structures that are currently flowing are
beginning to slow and will stop soon. Water is continuing to come into the District from the
north as evidenced by the underwater spring on lake 1 that continues to flow adjacent to the
#5 tees. The lakes appeared to be good condition with minimal issues. Additional lake
maintenance information is found below; all lake issues are low density unless otherwise noted.
,
a J S
,;,.
a. Algae on Lakes: 12.
i. Muskgrass: No issues observed.
b. Littorals: Littorals throughout the District are beginning to sprout above the waterline. Lake 19
&29 pictured below.
Inframark Monthly Management Report 1
1611A 2
Alligator Flag in Lakes: No issues observed.
c. Rocks:
The weeds in the rocks on the west bank of Lake 20 still have not been sprayed.
y
_
" r
Po ♦,,L
, 2 aS
The weeds in the rocks on the south bank of Lake 30A should be regularly sprayed.
,, ,wr: =^ice.
The weeds in the rocks on the north bank of Lake 30b should be regularly sprayed.
h-
Inframark Monthly Management Report 2
£ 61IAa
d. Weeds:
i. Alligator Weed in Lakes: 10.
ii. Bitter Melon/Balsam Apple: 308 NE Corner of the littoral shelf.
iii. Brazilian Pepper: No issues observed.
iv. Cattails in Lakes: No issues observed.
v. Climbing Hemp Vine in Lakes: No issues observed.
vi. Dollar Weed in Lakes: 29.
vii. Hydrilla in Lakes: 28.
W 43(4
viii. Illinois Pondweed in Lakes: 27, 30A, &30B.
1. No issue apparent for the bridge area.
,.174
ix. Palms on Lake Banks: No issues observed.
x. Red Ludwigia in Lakes: No issues observed.
xi. Sedges in Lakes: No issues observed.
Inframark Monthly Management Report 3
16l1A2
xii. Spatterdock/Lily Pads in Lakes: 3.
Ph
xiii. Torpedo Grass in Lakes: 20(west bank) &30B (NE Corner of the littoral shelf).
. L-24,—: , . .. a., , ,,,..:t„..,, .• '
i :, ,,
,;,, 4
1 4! \', ;� '
t1
xiv. Various Lake Bank Weeds: The weeds on the fence around the outfall for lake 30B have
been treated as requested.The western bank remains to be treated and the vendor has been
informed of the issue.
xv. Various Submerged weeds in Lakes: No issues observed.
xvi. Trash in Lakes: 6&20. Residents should be reminded not to discard any plants into the
lakes and if found these items should be removed to prevent unwanted growth from
occurring. Pictures below of lake 20.
Inframark Monthly Management Report 4
1 6 I 1 A 2
. i ....,_sn....,-
V
♦
e. Bulkheads: No issues observed.
f. Clippings in Lakes: 4.
2. Lake Bank Erosion
No issues observed as the lakes were still very full.
3. Lake Bank Vegetation
No new issues observed.
4. Storm Drainage System
a. Boundary Berm: No new issues observed.
b. Control Structures:
i. Basin 1: Control Structure L3L11O was not flowing.Control Structure L5L6 was not flowing.
I° ; ♦y a,'l.v-arir ..,kwIPA '014 4, J
• 4 �I J► t i `hr A�4►4►�I+j i4 - ..
b tir-4 4 nv . i`.-'.`r' A 4 7 4 b 40 41:P.41*IgtOist444 1
N4re:♦, / t a'4Vt , 4 ►iltSf.it0 '.+41140
404
ii. Basin 2: Control Structure L6L20 was flowing. Control Structure L12L20 was right at the top
of the weir, but not flowing.
. 4.- ..-4...-.:' -74-#:ii.,-:41 7-:.;/;.
1111.814111
r� ..•vr♦r♦rrr.►r.I ' 1+►♦►f►J►il►�►���`-k/�
+.ram-�':,r..r'�,f. 'e.asr.rr�r4• rr�e:�r % 7►�11 Yl jib M►�►/1.\►r t�i vrwr+v r♦rR_J1�r�'�►wrVM�A/\Ir �r 4441;;;;;0'k0��/1 1Skt;w4
.ra.vavia�`�����'•a`►rarrtirae�,r�r►,i s S►SR r '
wave. u alra.rrvF 14144' ''L� v ictilloyoirr. 41*40 4001R*if -
rawInframark Monthly Management Report 5
£ 611A2
iii. Basin 3: Control Structure 102 was flowing. Control Structure L25L30 was not flowing.
1
- ii
lit
.,•_i4,0 1.00+'.-%;;+�.,':��+�
�. v�1•Ldvo ,i'V&of S�`c� 0
--1.3 s+..%,.,..S,<�
•
A. Ater .}ill .L1
iv. Basin 4 & 5: Control Structure L28L30 was not flowing.Structure L29L30 was not flowing.
v. Basin 6: Control Structure W2L30 was not flowing.Control Structure L27L30 was not
flowing. Control Structure L30000O3 was not flowing. Control Structure L30000O2 was not
flowing.
'0A, ; + •- � _} : . -1I_ 1s • .r .111.1
.
Ahto-
jew
c. Drains: No issues observed.
Inframark Monthly Management Report 6
1611A2
d. Roadway Catch Basins: No significant issues observed.
•
e. Catch Basins: No issues observed.
f. Inter-Connect/Drain Pipes: On 1/11/22 we received a request to complete a letter of no
objection to allow the resident of 10137 Biscayne Bay Lane install a generator. Upon inspection
the generator has already been installed on the property and apparently is inside the District's
easement as well as other equipment.The Board will need to discuss if they will issue such a
letter.
c.
Y' •
•
•
_ t
•
g. Illicit Discharges: No issues observed.See note below.
h. Lake Drainage Pipes:
i. It seems that plans are in the work for the pool overflow for 10529 Heritage Bay Blvd.to be
connected to lake 12 which would be an illicit discharge and not allowed by County,State, or
Federal law. The Chairman will reach out to the homeowner and vendor informing them
that prior approval by the CDD is necessary for an connection to the District's stormwater
system.
Inframark Monthly Management Report 7
1611A 2
k !I
• •
•
.0.,
• r� ' •.3. ��. �� �, •h -^ - •
♦. .•` y!F-. �`�. .
5. Parcels
No issues observed.
6. Fish/Wildlife Observations:
n Bass n Bream ❑ Catfish ❑ Gambusia
❑ Egrets ❑ Herons M Coots n Gallinules
MAnhinga n Cormorant n Osprey ® Ibis
n Wood stork n Otter M Alligators n Snakes
M Turtles M Other: Turkeys
7. Residential Complaints/Concerns: One resident inquired about preserve signage. See
item below.
8. Non-CDD Issues:
a. Buttonwood staff were observed spreading fertilizer and proceeded to blow off the hard
surfaces so the fertilizer does not wind up directly in the stormwater system.An extra step that
is very beneficial in helping to reduce algae blooms.
`Ak
F
Inframark Monthly Management Report 8
161 1A 2
b. A resident inquired about the signage for the preserves and asked if new signage could be
installed.The Board may want to have CPH review to see who is responsible for the signage on
the western berm of the District. It is possible the signage is the responsibility of The Quarry
CDD.
/rj iT ( , `
•
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•
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$�RVE AREA
( -_. NE i.ac.o
', .1 Ni,•,S ' 1 y. • r 1;I �'h qt Q,,s,
r ,{ _.,
i •7 '' , -I, /.. M •YEa 7i0N I
, i
,.
, ).,
Inframark Monthly Management Report 9
INFRAMARK
INFRASTRUCTURE MANAGEMENT SERVICES
Heritage Bay CDD
2/22/22— Field Management Report
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_1 .' • GOLF & COUNTRY CI.t 8 ., .;/
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www.inframarkims.com
Inspected by:Justin Faircloth&Ed Hubbard
I 6 I 1 A 2
1. Lake Management
The lakes levels are receding, however, they likely remain too elevated to do any lake
maintenance work presently. The lakes appeared to be very good condition with minimal
issues. Additional lake maintenance information is found below; all lake issues are low density
unless otherwise noted.
a. Algae on Lakes: 27.
"►14.; 31..
i. Muskgrass: No issues observed.
b. Littorals: New littorals throughout the District continue to flourish. Lake 29 pictured below.
tit
iQ 4<.
Alligator Flag in Lakes: No issues observed.
C. Rocks:The dead weeds in the rocks on the south bank of Lake 30A remain to be cut as
previously requested.
•
• sf ,
•
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•
i J
d. Weeds:
Inframark Monthly Management Report 1
I 6 I 1 A 2
i. Alligator Weed in Lakes: 10.
ii. Bitter Melon/Balsam Apple: No issues observed.
iii. Brazilian Pepper: No issues observed.
iv. Cattails in Lakes: No issues observed.
v. Climbing Hemp Vine in Lakes: No issues observed.
vi. Dollar Weed in Lakes: 29.
vii. Hydrilla in Lakes: 28.
` •
r ..�� .. .0 .
-
viii. Illinois Pondweed in Lakes: 27, 30A, &308.
1. No issue apparent for the bridge area.
ix. Palms on Lake Banks: No issues observed.
x. Red Ludwigia in Lakes: No issues observed.
xi. Sedges in Lakes: No issues observed.
xii. Spatterdock/Lily Pads in Lakes: 1, 2, 3, 5,&27. It seems the issues in lake 3 and 5 may be
reoccurring since the plant is not regularly treated by boat.
Inframark Monthly Management Report 2
1611A 2
lir Pir r ..
.,.. a
3 .e ti
•
r-y^ ..+,i... -4* 1._ILI )
y 14i
'q
f 41 .1_ W
{ +f, a, 1
F
9
T f
. _ ,,..... .......„....:.,_
,, ...,,..;,..., ,..04-1..---!,
•
xiii. Torpedo Grass in Lakes: No issues observed.
xiv. Various Lake Bank Weeds: The weeds on the southern bank of Lake 30B have been
sprayed out as requested.
... 4�b,
•
xv. Various Submerged weeds in Lakes: No issues observed.
xvi. Trash in Lakes: 28.
Inframark Monthly Management Report 3
I611A 2
irt
e. Bulkheads: No issues observed.
f. Clippings in Lakes: Heavy clippings observed in the SE corner of lake 30A that should be
removed.
`>
1- ,: _ .
.% i
2. Lake Bank Erosion
a. A washout is forming on the northwest bank of lake 4 along the#15 fairway.
%S r •
b. The step erosion on the west bank of lake 15 is evident now that the water levels are getting
lower in the lakes.The Board may wish to make this a priority to address in FY2023 or FY2024 as
funding allows.
Inframark Monthly Management Report 4
1611A 2
°.S. - .
.-"4."4..,,J
': , .
C. Minor washout forming on the south bank of lake 26.There may have been a recent irrigation
leak as the grass was heavily saturated with ruts in the area.
w " S
.4- •`l• y
d. Erosion continues on the NE corner of the lake 30B northern littoral shelf adjacent to the#20
green. It appears that the Club has recently installed new grass in this area.Additional plantings
may be necessary in the future.
ge
3. Lake Bank Vegetation
No new issues observed.
4. Storm Drainage System
a. Boundary Berm: No new issues observed.
b. Control Structures:
i. Basin 1: Control Structure L3L10 was not flowing. Control Structure L5L6 was not flowing.
lnframark Monthly Management Report 5
1611A 2
pih ;�* toteIJ+1vatt7-9 /�� �` 740 V. '� lit
t.'4*4+ r i t.4 V Z2 Aire A6
444.
j ►sJIt -e .r► rj:-' �'r PAim'
Y ' I, la NIL
Ire . tl�� titti r4111144.111".
l
iv , 11 I k*iitiggifixki:: - -.
ii. Basin 2: Control Structure L6L20 was not flowing. Control Structure L12L20 was not
flowing.ILIIVEra
W ,Sa;(1;••vimq:441:.400•Aiii ,. \ztait.sti:z.alls..,:t4s.,.15d
Litv .N.N.
ylop.. %.. .... ... w. 4.74.4,04......... .0.
vim. AilpihS1 tlfrAllik *I:trim;7417S448.1,11-)10\..
,441,40444014011W `744:434,7,4#;_;Av'?*ISSitlep I e.
611PArl .-.IA kV 4 yr li-.1704%,,,,_ ,
IF - ,ike Alip 1 i
vpIttg,. 6, • -.:-•.,
\ Alkell16. , A irteN \ ,„,,T.,,,- ,
4:: •
iii. Basin 3: Control Structure 102 was not flowing. Control Structure L25L30 was not flowing.
Si, 1
—:--- . , I.:-- --.,--;.6,_-_,44or.--.
i .:...„ _ .
—.--.:— ,...-. . - ..... .. . -- - 'fiiii,/
..,„ • .
--, • •• .-- ./•,-,„. .: ,•., \ / ,
_ ,
.tie.: _ 4. ,. --
0
iv. Basin 4 & 5: Control Structure L28L30 was not flowing. Structure L29L30 was not flowing.
Inframark Monthly Management Report 6
1611A
=;a *'� a�4�aa�eti=oz .trn'�oPtE►011►*f►04►4jjj�1
. 0.$110 .1 Al lit kik 4010 41
v. Basin 6: Control Structure W2L30 was not flowing. Control Structure L27L30 was not
flowing.Control Structure L30000O3 was not flowing. Control Structure L30000O2 was not
flowing. nair
,��
. ;=-`,-..''i��'i�� ,>a's°se e
'l0') „> -0-e>es
0.
.,yam ,. 6 ;r41* fn
P.
y Y
,... ,: .7 , I J „ ,
:'.. . 0°.4, 1'10 ' -.041/494. Or ..
itik.: .— o .,., , . .- i.k, .
,,....1 . .
c. Drains: Overall the maintenance of landscaping around the drains was very good with one
exception along the NE corner of lake 30A.
•
4 gyp{Q {
10
iiiii1/4
IMi. lh - � 1� r41•k 74.
� � 4
--c, . a shy• lR 'a1,.
$ tir br,
• 4q,Z.
Inframark Monthly Management Report 7
d. Roadway Catch Basins: No issues observed.
e. Catch Basins: No issues observed.
f. Inter-Connect/Drain Pipes: No issues observed.
g. Illicit Discharges: It appears that paint or some other liquid was poured down the swale drain
between the homes of 1062 & 1066 Escambia Bay Crt. adjacent to#10 fairway.
fA l r •
41,
- 041,11111.mmommillowill!
t �
h. Lake Drainage Pipes:
i. The newly installed drainage pipes from the condos on the south bank of lake 4 just west of
the bridge are not buried in the lake bank below the low water line as recommended.The
Board may wish to address this with CPH and or the Association.
T
t mar
f'
ii. It seems that the pool overflow connection work for 10529 Heritage Bay Blvd. along the west
bank of lake 12 which appeared to be in progress during the January inspection has been
halted after the Chairman reached out to the homeowner and vendor informing them prior
approval by the CDD was necessary for connection to the District's stormwater system.
Inframark Monthly Management Report 8
f' 4 U 1 A 2
i ,, i,,';
3•� , i ti
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1
4
C
5. Parcels
The rope and wire for the buoy marking the large rock in lake 30A has been cleanly cut.The buoy
was retrieved from the lake and stored behind the wall in the Club's maintenance area with
permission from Kevin Schaal.
i
_ ,,,,.-......,r ,,..,. ...i.,,..., ir "" -.:1 IL . •
6. Fish/Wildlife Observations:
n Bass n Bream n Catfish n Gambusia
n Egrets Herons VI Coots VI Gallinules
HAnhinga n Cormorant n Osprey ® Ibis
n Wood stork n Otter VI Alligators n Snakes
Fq Turtles ® Other: Ducks,Turkeys
Il,
`,1 - • • ;F‘
T
_: . ,,- „ t.. ., . ..,,, '44
'�►RC r
7. Residential Complaints/Concerns: No items reported.
Inframark Monthly Management Report 9
1611A p
8. Non-CDD Issues:
a. The irrigation leak behind the pool bathrooms north of Lake 22 has been resolved.
I
r _
Inframark Monthly Management Report 10
1611A2
HERITAGE BAY
Community Development District
Annual Operating
Fiscal Year 2023
Preliminary Budget
(Meeting 03/03/22)
Prepared by:
6INFRAMARK
I6IIA2
HERITAGE BAY
Community Development District
Table of Contents
Page#
OPERATING BUDGET
General Fund
Summary of Revenues, Expenditures and Changes in Fund Balance 1 -2
Exhibit A-Allocation of Fund Balances 3
2023-2022 Non-Ad Valorem Assessment Summary 4
1b11A2
HERITAGE BAY
Community Development District
Operating Budget
Fiscal Year 2023
I 6 1 1 A 2
HERITAGE BAY
Community Development District General Fund
Summary of Revenues, Expenditures and Changes in Fund Balances
Fiscal Year 2023 Preliminary Budget
ADOPTED ACTUAL PROJECTED TOTAL ANNUAL
ACTUAL ACTUAL BUDGET THRU FEB- PROJECTED BUDGET
ACCOUNT DESCRIPTION FY 2020 FY 2021 FY 2022 JAN-2022 SEP-2022 FY 2022 FY 2023
REVENUES
Interest-Investments $ 3,848 $ 2,929 $ 2,500 $ 344 $ 550 $ 894 $ 2,500
-
Hurricane Irma FEMA Refund 3,787 1,919 - -
-
Interest-Tax Collector 1,166 225 - 124 - 124 -
Special Assmnts-Tax Collector 355,190 355,190 355,190 331,753 23,437 355,190 355,190
Special Assmnts-Lakes 30A&30B 60,922 60,922 60,923 56,903 4,020 60,923 60,923
Special Assmnts-Reserves 31,250 31,250 31,250 29,188 2,062 31,250 31,250
Special Assmnts-Discounts (16,269) (16,644) (17,895) (16,491) 234 (16,257) (17,895)
Other Miscellaneous Revenue 33,093 31,203 - - -
-
TOTAL REVENUES 472,987 466,994 431,968 401,821 30,303 432,124 431,969
EXPENDITURES
Administrative
P/R-Board of Supervisors 6,600 7,600 9,000 2,000 7,000 9,000 9,000
FICA Taxes 505 581 689 153 536 689 689
ProfServ-Arbitrage Rebate - - 600 - 600 600 600
ProfServ-Dissemination Agent 1,500 1,500 1,500 500 1,000 1,500 1,500
ProfServ-Engineering 9,937 15,376 14,000 2,885 11,115 14,000 13,000
ProfServ-Legal Services 28,714 4,853 11,500 2,743 8,757 11,500 11,500
ProfServ-Mgmt Consulting Sery 46,270 47,658 49,088 16,363 32,725 49,088 50,561
ProfServ-Property Appraiser 1,726 210 6,710 - 6,710 6,710 6,710
ProfServ-Special Assessment 6,600 6,798 7,002 7,002 - 7,002 7,212
ProfServ-Trustee Fees 6,059 9,403 11,403 4,435 6,968 11,403 12,403
ProfServ-Web Site Maintenance 1,100 1,133 1,167 389 778 1,167 1,202
Auditing Services 5,900 4,800 5,000 3,500 1,500 5,000 5,000
Website Compliance - 1,553 1,553 388 1,165 1,553 1,553
Postage and Freight 473 288 2,400 237 2,163 2,400 2,400
Insurance-General Liability 7,749 7,749 8,524 7,749 - 7,749 8,524
Printing and Binding 21 1,213 711 343 325 668 711
Legal Advertising 3,388 1,722 2,000 - 2,000 2,000 2,000
Misc-Bank Charges - - 100 - 100 100 100
Misc-Assessmnt Collection Cost 6,659 5,724 8,947 7,070 510 7,580 8,947
Misc-Web Hosting 3,568 1,767 2,000 103 1,897 2,000 1,500
Office Supplies - - 100 - 100 100 100
Annual District Filing Fee 175 175 175 175 - 175 175
Total Administrative 136,944 120,103 144,169 56,035 85,948 141,983 145,386
Field
ProfServ-Field Management 18,174 14,190 13,611 5,625 7,986 13,611 14,019
R&M-Contingency - - 92 - 92 92 100
Total Field 18,174 14,190 13,703 5,625 8,078 13,703 14,119
Annual Operating and Debt Service Budget
Fiscal Year 2023 1
1611A2
HERITAGE BAY
Community Development District General Fund
Summary of Revenues, Expenditures and Changes in Fund Balances
Fiscal Year 2023 Preliminary Budget
ADOPTED ACTUAL PROJECTED TOTAL ANNUAL
ACTUAL ACTUAL BUDGET THRU FEB- PROJECTED BUDGET
ACCOUNT DESCRIPTION FY 2020 FY 2021 FY 2022 JAN-2022 SEP-2022 FY 2022 FY 2023
Lakes and Ponds
Contracts-Lakes and Wetland 67,200 67,200 - - - - -
Contracts-Water Analysis - - 9,861 - 9,861 9,861 9,861
Contracts-Water Quality Monitoring 27,700 27,700 27,700 14,300 13,400 27,700 27,700
Contracts-Lakes 30A&30B 24,000 24,000 24,000 10,000 14,000 24,000 24,000
Contracts-Sediment Testing - - 5,483 - 5,483 5,483 5,483
Contracts-Lakes 1-29 - - 71,200 28,000 43,200 71,200 71,200
R&M-Aquascaping 4,703 8,894 3,500 - 3,500 3,500 3,500
R&M-Roads&Alleyways - - 4,000 - 4,000 4,000 4,000
R&M-Stormwater System 50 - - - - -
-
R&M-Lake Erosion 132,475 60,207 76,024 95 75,929 76,024 76,024
R&M-Contingency 3,000 1,650 5,792 - 5,792 5,792 990
Reserve-Lakes - - 31,250 - - - 31,250
Reserve-Stormwater System - - 18,455 - - - 18,455
Total Lakes and Ponds 259,128 189,651 277,265 52,395 175,165 227,560 272,463
TOTAL EXPENDITURES 414,246 323,944 435,137 114,055 269,191 383,246 431,969
Excess(deficiency)of revenues
Over(under)expenditures 58,741 143,050 (3,169) 287,766 (238,888) 48,878 -
OTHER FINANCING SOURCES(USES)
Interfund Transfer-In 115,451 - - - - - -
TOTAL OTHER SOURCES(USES) 115,451 - - - - - -
Net change in fund balance 174,192 143,050 (3,169.00) 287,766 (238,888) 48,878 -
FUND BALANCE,BEGINNING 507,578 $ 681,770 824,820 821,651 - 821,651 870,529
FUND BALANCE,ENDING $ 681,770 $ 824,820 $ 821,651 $ 1,109,417 $ (238,888) $ 870,529 $ 870,529
Annual Operating and Debt Service Budget
Fiscal Year 2023 2
1 6 I 1A 2
HERITAGE BAY
Community Development District
Exhibit"A"
Allocation of Fund Balances
AVAILABLE FUNDS
Amount
Beginning Fund Balance-Fiscal Year 2023 $ 870,529
Net Change in Fund Balance-Fiscal Year 2023 -
Reserves-Fiscal Year 2023 Additions 49,705
Total Funds Available(Estimated)-9/30/2023 920,234
ALLOCATION OF AVAILABLE FUNDS
Assigned Fund Balance
Operating Reserve-First Quarter Operating Capital 95,566 (1)
Reserves-Erosion Control(Prior years) 14,687
Reserves-Lakes(Prior Years) 187,500
Reserves-Lakes(FY22) 31,250
Reserves-Lakes(FY23) 31,250 250,000
Reserves-Stormwater System (Prior Years) 40,220
Reserves-Stormwater System (FY22) 18,455
Reserves-Stormwater System(FY23) 18,455 77,130
Total Allocation of Available Funds 437,383
Total Unassigned (undesignated)Cash $ 482,851
Notes
(1) Represents approximately 3 months of operating expenditures
Annual Operating and Debt Service Budget
Fiscal Year 2023 3
16I1A2
HERITAGE BAY
Community Development District All Funds
Comparison of Assessment Rates
Fiscal Year 2023 vs. Fiscal Year 2022
General Fund Series 2018 Debt Service Total Assessments per Unit Units
FY 2023 FY 2022 Percent FY 2023 FY 2022 Percent FY 2023 FY 2022 Percent
Product Change Change Change
Executive $357.89 $357.89 0.00% $1,928.85 $1,928.85 0% $2,286.74 $2,286.74 0% 139
Classics $357.89 $357.89 0.00% $3,050.09 $3,050.09 0% $3,407.98 $3,407.98 0% 95
Classics II $357.89 $357.89 0.00% $3,294.57 $3,294.57 0% $3,652.46 $3,652.46 0% 18
Coach $357.89 $357.89 0.00% $1,361.54 $1,361.54 0% $1,719.43 $1,719.43 0% 184
2 Story $357.89 $357.89 0.00% $1,134.62 $1,134.62 0% $1,492.51 $1,492.51 0% 364
4 Story $357.89 $357.89 0.00% $907.69 $907.69 0% $1,265.58 $1,265.58 0% 450
1250
•
Annual Operating and Debt Service Budget
Fiscal Year 2023 4
Heritage Bay Community Development District I ' 1 1 4 2
Inframark,Infrastructure Management Services
210 N.University Drive,Suite 702,Coral Springs,Florida 33071 Tel.(954)603-0033•Fax(954)345-1292
DATE: June 29, 2022
TO: Mr. Derrick Johnssen
CLERK OF THE CIRCUIT COURT
Finance Department
Derek.j ohnssen@collierclerk.corn
FROM: Mona Slaughter
Lead Recording Secretary
RE: Minutes of the March 3, 2022 Meeting
Enclosed for your records is a copy of the minutes of the above referenced meeting of the
Heritage Bay Community Development District, which are to be kept on file for public access.
Encl:
Cc: Mr. Gregory Urbancic
gurbancic@cyklaw.com
justin.faircloth@inframark.com
1 6 1 1 A 2
MINUTES OF MEETING
HERITAGE BAY
COMMUNITY DEVELOPMENT DISTRICT
The regular meeting of the Board of Supervisors of the Heritage Bay Community
Development District was held on Thursday, March 3, 2022 at 9:00 a.m. in the Heritage Bay
Clubhouse, 10154 Heritage Bay Blvd.,Naples, Florida.
Present and constituting a quorum were:
Edwin Hubbard Chairman
Dennis Gagne Vice Chairman
Donna Hunter Assistant Secretary
Jack Arcurie Assistant Secretary
Allen Soucie Assistant Secretary
Also present were:
Justin Faircloth District Manager
Albert Lopez CPH
Gonzalo Ayres Lake& Wetland Management
The following is a summary of the minutes and actions taken.
FIRST ORDER OF BUSINESS Call to Order
Mr. Faircloth called the meeting to order and called the roll. A quorum was established.
SECOND ORDER OF BUSINESS Approval of Agenda
• Mr. Faircloth noted that a revised proposal from CSEI had been passed out to the Board
with a $500 reduction to Option #4 for the repair of Lake 20 making the new cost for
the repair $12,275.
On MOTION by Mr. Hubbard seconded by Mr. Arcurie with all
in favor, as presented,the agenda was approved as amended. 5/0
THIRD ORDER OF BUSINESS Public Comment on Agenda Items
There being no comments, the next item followed.
FOURTH ORDER OF BUSINESS Engineer's Report
A. Water Testing Results October 2021 Update
• Mr. Lopez reviewed the CPH Water Sampling Report update from October 2021.
o Mr. Gagne commented that he believed the results should be approximated.
1611A p
March 3, 2022 Heritage Bay CDD
o Mr. Lopez agreed to work again with the environmental crew to revise the
report and notate the issue as requested.
B. March 2022 Water Sampling Status Update: Report Presentation at May
Meeting
o Mr. Lopez noted that the scheduling for the March 2022 Water Sampling
would be March 30 & 31 t
C. HB 53 —20 Year Needs Analysis Update
o Mr. Lopez reviewed the template for the Stormwater Needs Analysis report.
o Mr. Hubbard inquired if CPH was charging the CDD for any association
related work. Mr. Lopez will review invoices to ensure the CDD has not been
charged for such projects.
The record will reflect Mr. Lopez left the meeting.
FIFTH ORDER OF BUSINESS Attorney's Report
There being no report, the next item followed.
SIXTH ORDER OF BUSINESS SOLitude
A. Monthly Inspections and Service Reports
i. SOLitude 10/27/21, 01/06/22 and 01/31/22 Service Reports
ii. SOLitude 02/09/22 and 02/19/22 Service Reports
iii. SOLitude 02/23/22 Inspection Report
• Reports were reviewed with the Board.
• Mr. Faircloth provided an update on littoral plantings for lakes 5, 6, & 20 noting that
the planting had not taken place.
• Mr. Faircloth provided an update on the missing buoy on Lake 30A.
• Mr. Hubbard discussed the possibility of bringing in SOLitude at the next meeting to
discuss lake bank restoration options.
o Discussion ensued and the Board decided not to have them come in at
this time.
• Mr. Faircloth provided an update on communications received from SOLitude
regarding a possible contract increase noting that SOLitude has raised costs for other
clients recently.
• Mr. Ayres agreed to reinstall the buoy that appeared to have been cut loose.
• Mr. Ayres indicated he would plant the littorals in March.
2
16114 ?
March 3, 2022 Heritage Bay CDD
• Mr. Ayres inquired about the District installing aeration in Lake 6 due to algae issues
in the summer months. Further Discussion ensued on the item. The Board agreed to
monitor the item for now.
The record should reflect Mr. Ayres left the meeting.
SEVENTH ORDER OF BUSINESS Old Business
A. CSEI Plans/Timing for 2022 Lake Bank Restoration Work
i. Status of Letter to Homeowners on Heritage Bay Boulevard &
Gator Bay Court
ii. Gator Bay Court & Heritage Bay Boulevard Recommended
Drainage Installations
iii. CSEI Lake 10 & 20 Drainage/Riprap Installation Proposal
• Mr. Hubbard provided an update on upcoming planned work.
On MOTION by Mr. Hubbard seconded by Mr. Arcurie, with
all in favor, an addition to the November 4, 2021 motion to add
drainage for up to seventeen(17)homes on Gator Bay Court and
Heritage Bay Boulevard in the amount of$8,155 plus the repair
of two riprap areas on Gator Bay Court and Lake 20 in the
amount of$12,275 for a total of$215,220 was approved. 5/0
B. Drainage Installation Update: Terrace 7, Veranda 3, Veranda 6 &
Veranda 7
C. Joint CDD/HBGCC Lake Bank Restoration Projects Update
• Mr. Hubbard provided an update to the Board on the joint CDD/HGBCC work.
D. FEMA Update & Next Steps
• Mr. Hubbard reviewed next steps on the FEMA item and the Board agreed that staff
should proceed and have a letter sent out by Mr. Hubbard as soon as possible.
EIGHTH ORDER OF BUSINESS New Business
A. Home Works 1/11/22 Email Easement Request
• The Board discussed the Home Works 1/11/22 email and agreed to move forward with
an encroachment agreement with the homeowner of 10137 Biscayne Bay Lane and
upon execution of such an agreement the District would agree to provide a letter of no
objection to the County for the generator that is located in the District's easement. The
homeowner will need to cover all costs associated.
3
l611A 9
March 3, 2022 Heritage Bay CDD
NINTH ORDER OF BUSINESS Manager's Report
A. Approval of the Minutes of the December 2,2021 Meeting
On MOTION by Ms. Hunter seconded by Mr. Gagne, with all
in favor, the minutes of the December 2, 2021 meeting were
approved. 5/0
B. Acceptance of Financials
i. Resolution of Bank Fraud Items
• The financials were reviewed with the Board.
o Mr. Hubbard inquired about R&M-Roads & Alleyways in the monthly
financials. This item should be removed and should be instead labeled as R&M-
Stormwater System as approved in the FY2022 budget
On MOTION by Mr. Hubbard seconded by Mr. Arcurie, with
all in favor, the Financial Statements were accepted contingent
upon the label R&M—Roads & Alleyways being removed. 5/0
• Mr. Faircloth reported that all fraud items were resolved and the District received
reimbursement of the fraudulent charges by the bank.
C. Field Manager's Reports
i. December 2021
ii. January 2022
iii. February 2022
• The field management reports were reviewed with the Board.
o Mr. Hubbard requested Mr. Faircloth review preserve signage with The Quarry.
o Mr. Gagne requested Mr. Faircloth review the area that remains wet adjacent to
his home.
• Mr. Faircloth informed the Board he will be on vacation in early July and inquired
about rescheduling the July 2022 meeting.
On MOTION by Mr. Hubbard seconded by Mr. Arcurie, with
all in favor, to reschedule the July 7, 2022 to July 14, 2022 was
approved. 5/1
4
161lA 2
March 3, 2022 Heritage Bay CDD
o Mr. Faircloth updated the Board on times he planned to be out of the office in
March and June for vacation and training.
D. Discussion of FY 2023 Preliminary Budget
• The FY2023 budget was reviewed with the Board. The following changes were
requested:
o Administrative—ProfServ-Engineering should be reduced to $12,000.
o Administrative—Postage&Freight should be reduced to $1,000.
o Lakes & Ponds — Contracts-Water Quality Monitoring should be increased to
$28,200.
o R&M-Roads& Alleyways—should be changed to R&M Stormwater System.
o Any additional funds should be placed in Lakes&Ponds—R&M-Contingency.
o Mr. Hubbard provided comments on the field service proposed increase and
Inframark performance.
TENTH ORDER OF BUSINESS Supervisors' Reports, Requests, and
Comments
There being none, the next item followed.
ELEVENTH ORDER OF BUSINESS Chairman's Comments
• Mr. Hubbard discussed a Lions Bay Court drainage issue.
TWELFTH ORDER OF BUSINESS Audience Comments
There being no audience comments, the next item followed.
THIRTEENTH ORDER OF BUSINESS Adjournment
There being no further business,
'On MOTION by Mr. Hubbard seconded by Mr. Gagne with all
in favor the meeting was adjourned at 11:55 a.m.
Jus FaircIoth Edwin Hubbard
S retary Chairman
5
1 6 I 1 A 3
Naples Heritage Community Development District
Board of Supervisors
Kenneth R.Gaynor,Chairman
Peter V.Ramundo,Vice Chairman Justin Faircloth,District Manager
Gerald G.James,Assistant Secretary Gregory L.Urbancic,District Counsel
Richard J.Leonhard,Assistant Secretary W.Terry Cole,District Engineer
Tom Rutkowski,Assistant Secretary
Meeting Agenda
November 2,2021 —9:00 a.m.
1. Roll Call
2. Public Comment on Agenda Items
3. Approval of the Minutes of the May 4,2021 Meeting
4. Old Business
5. New Business
A. Naples Heritage CDD/Naples Heritage Golf&Country Club Potential Joint
Projects
6. Manager's Report
A. Acceptance of Financial Report, September 2021
B. Motion to Assign Fund Balance as of September 30, 2021
C. Acceptance of FY 2021 Grau&Associates Engagement Letter
D. Consideration of Resolution 2022-01,Designation and Removal of Treasurer
E. Follow-up Items
i. Solitude Service Reports
1. Solitude April 7,2021 Aeration Service Report
2. Solitude September 13,2021 Aeration Service Report
ii. FY2022 Insurance Review
iii. Field Management Report
F. Ratification of Proposals Approved Under Spending Resolution 2021-01
i. Solitude Lake#14 Fountain Proposals
1. SMQT-003657
2. SMQT-003962
3. SMQT-004021
G. House Bill 53 Information—Stormwater Needs Analysis
7. Attorney's Report
8. Engineer's Report
9. Supervisors' Requests
1 6 I 1 A 3
Naples Heritage
November 2, 2021 Page 2
10. Audience Comments
11. Adjournment
The next meeting is scheduled for January 4, 2022
District Office: Meeting Location:
210 N.University Drive,Suite 702 Naples Heritage Golf&Country Club Clubhouse
Coral Springs,FL 33071 8150 Heritage Club Way
954-603-0033 Naples, Florida
ek 11P 1611A3
(.1\
apirsDattu
PART Or THE USA TODAY NETWORK
Published Daily
Naples, FL 34110
NAPLES HERITAGE CDD
15275 COLLIER BLVD#201-346
Notice of Regular Meeting Schedule
NAPLES, FL 34119-6750 Naples Heritage Community
Development District
The Board of Supervisors of the Naples Heritage Community De-
velopment District will hold their regular meetings for Fiscal
Affidavit of Publication Year 2021/2022 at the Naples Heritage Golf and Country Club
Clubhouse, 8150 Heritage Club Way, Naples, Florida at 9:00 a.m.
STATE OF WISCONSIN as follows:
COUNTY OF BROWN November 2,2021
January 4,2022
March 1,2022
Before the undersigned they serve as the authority, April 5,2022
May 3,2022
personally appeared said legal clerk who on oath says that The meetings are open to the public and will be conducted in
accordance with the provision of Florida Law for community de-
he/she serves as Legal Clerk of the Naples Daily News, a
velopment districts.
daily newspaper published at Naples, in Collier County, There may be occasions when one or more Supervisors will par-
Florida; distributed in Collier and Lee counties of Florida; ticipate by telephone. These meetings may be continued to a
date,time, and place to be specified on the record at the meet-
that the attached copy of the advertising was published in ing.
said newspaper on dates listed. Affiant further says that the A copy of the agenda for these meetings may be obtained from
the District Manager's Office, 210 N.University Drive, Suite 702,
said Naples Daily News is a newspaper published at Coral Springs, FL 33071, (954) 603-0033, or by visiting the in said Collier County, Florida, and that the said Dis-
trict's website at vvvvw.naplesherita9ecdd.com. Additionally, in-
Naples, terested parties may refer to the District's website for the latest
newspaper has heretofore been continuously published in District information.
said Pursuant to provisions of the Americans with Disabilities Act,
any person requiring special accommodations at these meetings
Collier County, Florida;distributed in Collier and Lee because of a disability or physical impairment should contact
counties of Florida,each day and has been entered as the District Manager's Office at least forty-eight (48)hours prior
to the meeting. If you are hearing or speech impaired, please
second class mail matter at the post office in Naples,in contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-
said Collier County, Florida,for a period of one year next 8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the
District Manager's Office.
preceding the first publication of the attached copy of Each person who decides to appeal any action taken at these
advertisement;and affiant further says that he has neither meetings is advised that person will need a record of the pro-
ceedings and that accordingly, the person may need to ensure
paid nor promised any person,or corporation any discount, that a verbatim record of the proceedings is made, including
rebate,commission or refund for the purpose of securing the testimony and evidence upon which such appeal is to be
based.
this advertisement for publication in said newspaper Justin Faircloth District Manager
issue(s)dated: AD#4889084 9/28/2021
Issue(s)dated:09/28/2021
Subscribed and sworn to before on September 28,2021:
•
Not ry,State o ,County rows
5-/5a-3
My commission expires
Publication Cost:$294.00
Ad No:0004889084
Customer No: 1306647
PO#:
NANCY HEYRMAN
of Affidavits)
Notary Public
This is not an invoice State of Wisconsin
161 1A 3
NAPLES HERITAGE
Community Development District
Financial Report
September 30, 2021
Prepared by
6INFRAMARK
INFRASTRUCTURE MANAGEMENT SERVICES
NAPLES HERITAGE 16 I 1 A 3
Community Development District
Table of Contents
FINANCIAL STATEMENTS
Balance Sheet Page 1
Statement of Revenues, Expenditures and Changes in Fund Balances
General Fund Page 2-3
SUPPORTING SCHEDULES
Non-Ad Valorem Special Assessments Page 4
Cash and Investment Balances Page 5
Check Register Page 6-8
161 1A 3
NAPLES HERITAGE
Community Development District
Financial Statements
(Unaudited)
September 30, 2021
1 6 I 1 A 3
NAPLES HERITAGE
Community Development District General Fund
Balance Sheet
September 30, 2021
ACCOUNT DESCRIPTION TOTAL
ASSETS
Cash-Checking Account $ 49,385
Due From Other Gov'tl Units 61
Investments:
Money Market Account 7,268
Deposits 560
TOTAL ASSETS $ 57,274
LIABILITIES
Accrued Expenses $ 630
TOTAL LIABILITIES $ 630
FUND BALANCES
Nonspendable:
Deposits 560
Assigned to:
Operating Reserves 9,208
Reserves-Fountains 800
Reserves-Road and Lakes 34,691
Unassigned: 11,385
TOTAL FUND BALANCES $ 56,644
TOTAL LIABILITIES&FUND BALANCES $ 57,274
Page 1
1 6I 1A 3
NAPLES HERITAGE
Community Development District General Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Period Ending September 30, 2021
ANNUAL YTD ACTUAL
ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE($) AS A%OF SEP-21 SEP-21
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL
REVENUES
Interest-Investments $ 240 $ 240 $ 216 $ (24) 90.00% $ 20 $ 13
Interest-Tax Collector - - 13 13 0.00% - -
Special Assmnts-Tax Collector 119,851 119,851 119,850 (1) 100.00% - -
Special Assmnts-Discounts
P (4,794) (4,794) (4,352) 442 90.78% - -
TOTAL REVENUES 115,297 115,297 115,727 430 100.37% 20 13
EXPENDITURES
Administration
P/R-Board of Supervisors 5,000 5,000 5,000 - 100.00% - -
FICA Taxes 383 383 383 - 100.00% - -
ProfServ-Engineering 2,000 2,000 - 2,000 0.00% - -
ProfServ-Field Management 844 844 2,219 (1,375) 262.91% 844 844
ProfServ-Legal Services 3,500 3,500 3,214 286 91.83% - -
ProfServ-Mgmt Consulting Sery 23,283 23,283 23,283 - 100.00% 1,940 1,940
ProfServ-Property Appraiser 1,798 1,798 1,798 - 100.00% - -
ProfServ-Web Site Maintenance 674 674 674 - 100.00% 56 56
Auditing Services 3,000 3,000 2,900 100 96.67% - -
Postage and Freight 750 750 583 167 77.73% 63 1
Insurance-General Liability 7,747 7,747 7,747 - 100.00% - -
Printing and Binding 900 900 297 603 33.00% 75 1
Legal Advertising 2,400 2,400 1,918 482 79.92% - -
Misc-Bank Charges 546 546 - 546 0.00% - -
Misc-Assessmnt Collection Cost 2,397 2,397 2,310 87 96.37% - -
Misc-Contingency 376 376 - 376 0.00% - -
Misc-Web Hosting 1,850 1,850 1,761 89 95.19% 250 22
Office Expense 250 250 225 25 90.00% - -
Annual District Filing Fee 175 175 175 - 100.00% - -
Total Administration 57,873 57,873 54,487 3,386 94.15% 3,228 2,864
Field
Contracts-Fountain 716 716 716 - 100.00% - -
Contracts-Aerator Maintenance 2,350 2,350 764 1,586 32.51% - -
Electricity-Aerator 5,340 5,340 6,476 (1,136) 121.27% 445 630
R&M-Fence 480 480 - 480 0.00% - -
Misc-Contingency 20,998 20,998 8,343 12,655 39.73% 5,000 4,521
Cap Outlay-Fence - - 8,765 (8,765) 0.00% - -
Total Field 29,884 29,884 25,064 4,820 83.87% 5,445 5,151
Reserves
Reserve-Fountain 200 200 - 200 0.00% - -
Reserve-Roads and Lakes 27,340 27,340 22,994 4,346 84.10% - -
Total Reserves 27,540 27,540 22,994 4,546 83.49% - -
TOTAL EXPENDITURES&RESERVES 115,297 115,297 102,545 12,752 88.94% 8,673 8,015
Page 2
1 6 I 1 A 3
NAPLES HERITAGE
Community Development District General Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Period Ending September 30, 2021
ANNUAL YTD ACTUAL
ADOPTED YEAR TO DATE YEAR TO DATE VARIANCE(5) AS A%OF SEP-21 SEP-21
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ADOPTED BUD BUDGET ACTUAL
Excess(deficiency)of revenues
Over(under)expenditures - - 13,182 13,182 0.00% (8,653) (8,002)
Net change in fund balance $ - $ - $ 13,182 $ 13,182 0.00% $ (8,653) $ (8,002)
FUND BALANCE,BEGINNING(OCT 1,2020) 43,462 43,462 43,462
FUND BALANCE,ENDING $ 43,462 $ 43,462 $ 56,644
Page 3
1 6 I 1 A 3
NAPLES HERITAGE
Community Development District
Supporting Schedules
September 30, 2021
1 6 1 1 A 3
NAPLES HERITAGE
Community Development District
Non-Ad Valorem Special Assessments -Collier County Tax Collector
Monthly Collection Distributions
For the Fiscal Year Ending September 30, 2021
Discount/ Gross
Date Net Amount (Penalties) Collection Amount
Received Received Amount Costs Received
Assessments Levied $ 119,850
Allocation % 100%
10/29/20 $ 600 $ 34 $ 12 $ 646
11/16/20 423 18 9 450
11/20/20 30,623 1,302 625 32,550
11/27/20 18,628 792 380 19,800
12/10/20 44,354 1,879 905 47,138
12/22/20 3,343 109 68 3,521
01/22/21 6,542 186 134 6,861
02/19/21 2,742 53 56 2,850
03/22/21 2,843 20 58 2,921
04/22/21 2,181 (14) 45 2,212
05/21/21 454 (14) 9 450
06/17/21 454 (14) 9 450
TOTAL $ 113,187 $ 4,352 $ 2,310 $ 119,850
% COLLECTED 100.0%
TOTAL OUTSTANDING $ -
Page 4
1 6 I 1 A 3
NAPLES HERITAGE
Community Development District
Cash and Investment Balances
September 30, 2021
ACCOUNT NAME BANK NAME YIELD MATURITY BALANCE
GENERAL FUND
Checking Account-Operating Valley National 0.25% N/A 49,385
Money Market Account BankUnited 0.15% N/A 7,268
Total $ 56,653
Page 5
1 6 I 1 A 3
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16 1 1A3
NAPLES HERITAGE
COMMUNITY DEVELOPMENT DISTRICT
Motion: Assigning Fund Balance as of 9/30/21
The Board hereby assigns the FY 2021 Reserves as follows:
Operating Reserve $ 9,208
Reserves-Fountain $ 800
Reserves-Roads& Lakes $34,691
1611A3
1 YamatoR Road • Suite 280
(''C,.......
� Boca Raton, Florida 33431
Grau & Associates (561) 994 9299 • (800) 299-4728
Fax (561) 994-5823
CFRTIF'IFI) PIIRI IC ACCOLINTAN'IS www.graucpa.com
September 28, 2021
To Board of Supervisors
Naples Heritage Community Development District
210 N. University Drive, Suite 702
Coral Springs, FL 33071
We are pleased to confirm our understanding of the services we are to provide Naples Heritage Community Development District,
Collier County, Florida("the District")for the fiscal year ended September 30,2021.We will audit the financial statements of the
governmental activities and each major fund, including the related notes to the financial statements,which collectively comprise
the basic financial statements of Naples Heritage Community Development District as of and for the fiscal year ended September
30, 2021. In addition, we will examine the District's compliance with the requirements of Section 218.415 Florida Statutes.This
letter serves to renew our agreement and establish the terms and fee for the 2021 audit.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information
(RSI), such as management's discussion and analysis (MD&A), to supplement the District's basic financial statements. Such
information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board
who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate
operational,economic, or historical context.As part of our engagement,we will apply certain limited procedures to the District's
RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will
consist of inquiries of management regarding the methods of preparing the information and comparing the information for
consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained
during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information
because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures,
but will not be audited:
1) Management's Discussion and Analysis.
2) Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied
in our audit of the financial statements,and our auditor's report will not provide an opinion or any assurance on that information:
1) Compliance with FL Statute 218.39(3)(c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material
respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary
information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit
will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards
for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and
will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express
such opinions.We will issue a written report upon completion of our audit of the District's financial statements.We cannot provide
assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our
opinion or add emphasis-of-matter or other-matter paragraphs.If our opinion on the financial statements is other than unmodified,
we will discuss the reasons with you in advance. If,for any reason,we are unable to complete the audit or are unable to form or
have not formed an opinion,we may decline to express an opinion or issue a report,or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and
compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a
material effect on the financial statements as required by Government Auditing Standards.The report on internal control and on
compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the
scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the
effectiveness of the District's internal control on compliance, and (2)that the report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the District's internal control and compliance. The paragraph
will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject
to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and
those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards
for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual
requirements.
Naples Heritage Community Development District 1 6 # 1 A 23
Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute
218.415 in accordance with Rule 10.556(10)of the Auditor General of the State of Florida. Our examination will be conducted
in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include
tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a
written report upon completion of our examination of the District's compliance.The report will include a statement that the report
is intended solely for the information and use of management,those charged with governance, and the Florida Auditor General,
and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance
that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or
add emphasis-of-matter or other-matter paragraphs. If our opinion on the District's compliance is other than unmodified,we will
discuss the reasons with you in advance. If, for any reason,we are unable to complete the examination or are unable to form or
have not formed an opinion,we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted
accounting principles based on information provided by you. These nonaudit services do not constitute an audit under
Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards.
The other services are limited to the financial statement services previously defined. We, in our sole professional judgment,
reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management
responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the
examination.The accuracy and completeness of such information is also management's responsibility.You agree to assume all
management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide.
You will be required to acknowledge in the management representation letter our assistance with preparation of the financial
statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their
issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding
compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit
services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or
experience;evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and
monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and
ensuring that management and financial information is reliable and properly reported. Management is also responsible for
implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements.You
are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the
financial statements and all accompanying information in conformity with U.S.generally accepted accounting principles, and for
compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and
completeness of that information. You are also responsible for providing us with (1) access to all information of which you are
aware that is relevant to the preparation and fair presentation of the financial statements, (2)additional information that we may
request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it
necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the
written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement
and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements
taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing
us about all known or suspected fraud affecting the government involving(1)management, (2)employees who have significant
roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your
responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government
received in communications from employees,former employees,grantors, regulators,or others. In addition,you are responsible
for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants
and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts
or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and
recommendations. Management is also responsible for identifying and providing report copies of previous financial audits,
attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section
of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and
recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also
responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your
planned corrective actions, for the report, and for the timing and format for providing that information.
With regard to the electronic dissemination of audited financial statements, including financial statements published electronically
on your website, you understand that electronic sites are a means to distribute information and,therefore,we are not required
to read the information contained in these sites or to consider the consistency of other information in the electronic site with the
original document.
Naples Heritage Community Development District 16 11g A 3
Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements;
therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested.An audit
also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting
estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and
perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material
misstatement,whether from (1)errors, (2)fraudulent financial reporting, (3)misappropriation of assets, or(4)violations of laws
or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of
the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to
provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will
not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected
by us, even though the audit is properly planned and performed in accordance with U.S.generally accepted auditing standards
and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of
laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as
auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as
auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may
include tests of the physical existence of inventories,and direct confirmation of receivables and certain other assets and liabilities
by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written
representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the
conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial
statements; compliance with laws, regulations,contracts, and grant agreements;and other responsibilities required by generally
accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to
assess the risks of material misstatement of the financial statements and to design the nature,timing, and extent of further audit
procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to
preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting
misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial
statements. Our tests, if performed,will be less in scope than would be necessary to render an opinion on internal control and,
accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses.
However, during the audit, we will communicate to management and those charged with governance internal control related
matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will
perform tests of the District's compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants.
However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an
opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees,and Other
We understand that your employees will prepare all confirmations we request and will locate any documents selected by us for
testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information.
However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available
upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or
indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit
findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit
documentation will be provided under the supervision of Grau &Associates personnel. Furthermore, upon request, we may
provide copies of selected audit documentation to the aforementioned parties.These parties may intend, or decide,to distribute
the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing,the
parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under
Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit
documentation.
Our fee for these services will not exceed$3,000 for the September 30, 2021 audit.
We will complete the audit within prescribed statutory deadlines, with the understanding that your employees will provide
information needed to perform the audit on a timely basis.
Grau &Associates and its subcontractors warrant compliance with all federal immigration laws and regulations that relate to
their employees. Grau agrees and acknowledges that the District is a public employer subject to the E-Verify requirements as
set forth in Section 448.095, Florida Statutes, and that the provisions of Section 448.095, Florida Statutes apply to this
Agreement. If the District has a good faith belief that the Grau has knowingly hired, recruited or referred an alien who is not
16l1A3
Naples Heritage Community Development District 4
authorized to work by the immigration laws or the Attorney General of the United States for employment under this Agreement,
the District shall terminate this Agreement. If the District has a good faith belief that a subcontractor performing work under this
Agreement knowingly hired, recruited or referred an alien who is not duly authorized to work by the immigration laws or the
Attorney General of the United States for employment under this Agreement,the District shall promptly notify Grau and order
Grau to immediately terminate the contract with the subcontractor. Grau shall be liable for any additional costs incurred by the
District as a result of the termination of a contract based on Grau's failure to comply with E-Verify requirements evidenced herein.
The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we
are aware that a federal awarding agency or auditee is contesting an audit finding,we will contact the party(ies)contesting the
audit finding for guidance prior to destroying the audit documentation.
Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be
submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies,
work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid
in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon
written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time
expended and to reimburse us for all out-of-pocket costs through the date of termination.The above fee is based on anticipated
cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit.
If significant additional time is necessary,we will discuss it with you and arrive at a new fee estimate.
This agreement may be renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees.
The fee for each annual renewal will be agreed upon separately.
The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of
termination to Grau &Associates. Upon any termination of this agreement, Grau&Associates shall be entitled to payment of
all work and/or services rendered up until the effective termination of this agreement,subject to whatever claims or off-sets the
District may have against Grau &Associates.
We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent
peer review reports and letters of comment received during the period of the contract.Our 2019 peer review report accompanies
this letter.
We appreciate the opportunity to be of service to Naples Heritage Community Development District and believe this letter
accurately summarizes the significant terms of our engagement.If you have any questions,please let us know.If you agree with
the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.
Very truly yours,
Grau&Associates
Racquel McIntosh
RESPONSE:
This letterp. orsets orth he understanding of Naples Heritage Community Development District.
By:
Title:
Date: f//1�ji
Naples Heritage Community Development District 1 6 I 15A 3
F CPA
Peer Review
i. AICPA Program
FiCPA Peer Review Program AICPA Peer Review Program
Administered in Florida Administered in Ftonda
by The Florida Institute of CPAs by the Florida Institute of CPAs
February 20,2020
Antonio Grau
Grau&Associates
951 Yamato Rd Ste 280
Boca Raton,FL 33431-1809
Dear Antonio Grau:
It is my pleasure to notify you that on February 20. 2020,the Florida Peer Review Committee accepted the
report on the most recent System Review of your firm.The due date for your next review is December 31,
2022.This is the date by which all review documents should be completed and submitted to the administering
entity.
As you know, the report had a peer review rating of pass. The Committee asked me to convey its
congratulations to the firm.
Thank you for your cooperation.
SF►ePA Pa► Revuo C U
Peer Review Team
Fl CPA Peer Review Committee
paul ficpa.org
800-342-3197 ext.251
Florida Institute of CPAs
cc: Daniel Hevia,Racquel McIntosh
Firm Number: 900004390114 Review Number: 571202
380L'Esp+anade'I av Suite 210 f dlanassee FL 32311 830.342 3,97 r.F Orida•850 224 2727 Fax 850 222.8190!wwwhcpa or
1 6 I 1 A 3
RESOLUTION 2022-01
A RESOLUTION REMOVING ALAN BALDWIN AS
TREASURER AND APPOINTING TRUMAINE EASY AS
TREASURER OF NAPLES HERITAGE COMMUNITY
DEVELOPMENT DISTRICT
WHEREAS, the Board of Supervisors of the Naples Heritage Community Development
District desires to remove Alan Baldwin as Treasurer and appoint Trumaine Easy as
Treasurer;
NOW, THEREFORE, BE IT RESOLVED BY THE
BOARD OF SUPERVISORS OF THE NAPLES
HERITAGE COMMUNITY DEVELOPMENT DISTRICT:
1. Trumaine Easy is appointed Treasurer.
Adopted this 2nd day of November 2021
Kenneth Gaynor
Chairman
l
Jusf2 /
loth
Secretary
1 6 1 1 A 3
Service History Report May 11,2021
SQLITUDE- 50097
Naples Heritage CDDDate Range: 04/01/21..04/30/21
LAKE MANAGEMENT
Toll Free: (888)480-5253
Fax: (888)358-0088
www.solitudelakemanagement.com
Service Date 4/7/2021
01384880
No. PI-A00581905
Order No. SMOR-420762
Contract No. SVR13871
Technician Name and State License#s
Aaron Smay
Service Item# Description Lake No. Lake Name
01384880-AERATOR-001 Naples Herit VTX Aerator 1 Site#16 Site#16 Aer
Aer
Technician's Comments: At this location we rebuilt as needed,replaced filters,as well as cleanedcabinets,and balanced the system.
General Comments: Serviced Aeration System
Aerator Amps Aerator Voltage
Air Delivery Tubing OK Air Filter OK
Control Valves OK Cooling Fan OK
Diffusers Fixed/Replaced Diffusers Running
Inlet Check Valve OK Muffler Jar OK
Pressure OK Pressure Gauge OK
Pressure Relief Valve OK Inspect and clean cabinet interior OK
Lubricate Hinges,Barrel Lock,And Cooling Fan OK Test And Reset GFI Circuitry OK
Service Item# Description Lake No. Lake Name
01384880-AERATOR-002 Naples Herit VTX Aerator 2 Site#17 Site#17
Technician's Comments: At this location we rebuilt as needed,replaced filters,as well as cleanedcabinets,and balanced the system.
General Comments: Serviced Aeration System
Aerator Amps Aerator Voltage
Air Delivery Tubing OK Air Filter OK
Control Valves OK Cooling Fan OK
Diffusers Fixed/Replaced Diffusers Running
Inlet Check Valve OK Muffler Jar OK
Pressure OK Pressure Gauge OK
Pressure Relief Valve OK Inspect and clean cabinet interior OK
Lubricate Hinges,Barrel Lock,And Cooling Fan OK Test And Reset GFI Circuitry OK
Service Item# Description Lake No. Lake Name
01384880-AERATOR-003 Naples Herit VTX Aerator 3 Site#2 Site#2 Aer
Aer
Technician's Comments: At this location we rebuilt as needed,replaced filters,as well as cleanedcabinets,and balanced the system.
General Comments: Serviced Aeration System
Aerator Amps Aerator Voltage
Air Delivery Tubing OK Air Filter OK
Control Valves OK Cooling Fan OK
Diffusers Fixed/Replaced Diffusers Running
1 6 I 1 A 3
Inlet Check Valve OK Muffler Jar OK
Pressure OK Pressure Gauge OK
Pressure Relief Valve OK Inspect and clean cabinet interior OK
Lubricate Hinges,Barrel Lock,And Cooling Fan OK Test And Reset GFI Circuitry OK
Service Item# Description Lake No. Lake Name
01384880-AERATOR-004 Naples Herit VTX Aerator 4 Site#4 Site#4
Technician's Comments: At this location we rebuilt as needed,replaced filters,as well as cleanedcabinets,and balanced the system.
General Comments: Serviced Aeration System
Aerator Amps Aerator Voltage
Air Delivery Tubing OK Air Filter OK
Control Valves OK Cooling Fan OK
Diffusers Fixed/Replaced Diffusers Running
Inlet Check Valve OK Muffler Jar OK
Pressure OK Pressure Gauge OK
Pressure Relief Valve OK Inspect and clean cabinet interior OK
Lubricate Hinges,Barrel Lock,And Cooling Fan OK Test And Reset GFI Circuitry OK
Service Item# Description Lake No. Lake Name
01384880-AERATOR-005 Naples Herit VTX Aerator 5 Site#1 Site#1 Aer
Aer
Technician's Comments: At this location we rebuilt as needed,replaced filters,as well as cleanedcabinets,and balanced the system.
General Comments: Serviced Aeration System
Aerator Amps Aerator Voltage
Air Delivery Tubing OK Air Filter OK
Control Valves OK Cooling Fan OK
Diffusers Fixed/Replaced Diffusers Running
Inlet Check Valve OK Muffler Jar OK
Pressure OK Pressure Gauge OK
Pressure Relief Valve OK Inspect and clean cabinet interior OK
Lubricate Hinges,Barrel Lock,And Cooling Fan OK Test And Reset GFI Circuitry OK
16l1A3
Service History Report October 7,2021
SQLITUIDL 5°°97
Naples Heritage CDD
Date Range: 09/01/21..09/30/21
LAKE MANAGEMENT
Toll Free: (888)480-5253
Fax: (888)358-0088
www.solitudel akemanagement.corn
Service Date 9/13/2021 01384880
No. PI-A00673099
Order No. SMOR-482513
Contract No. SVR13871
Technician Name and State License#s
Nolan Norris
Service Item# Description Lake No. Lake Name
01384880-AERATOR-001 Naples Herit VTX Aerator 1 Site#16 Site#16 Aer
Aer
Technician's Comments: Serviced site number 3.Checked air stations.
General Comments: Serviced Aeration System
Aerator Amps Aerator Voltage
Air Delivery Tubing OK Air Filter OK
Control Valves OK Cooling Fan OK
Diffusers Fixed/Replaced Diffusers Running
Inlet Check Valve OK Muffler Jar OK
Pressure OK Pressure Gauge OK
Pressure Relief Valve OK Inspect and clean cabinet interior OK
Lubricate Hinges,Barrel Lock,And Cooling Fan OK Test And Reset GFI Circuitry OK
Service Item# Description Lake No. Lake Name
01384880-AERATOR-002 Naples Herit VTX Aerator 2 Site#17 Site#17
Technician's Comments: Serviced site number five.Changed air filters and checked air stations.
General Comments: Serviced Aeration System
Aerator Amps Aerator Voltage
Air Delivery Tubing OK Air Filter OK
Control Valves OK Cooling Fan OK
Diffusers Fixed/Replaced Diffusers Running
Inlet Check Valve OK Muffler Jar OK
Pressure OK Pressure Gauge OK
Pressure Relief Valve OK Inspect and clean cabinet interior OK
Lubricate Hinges,Barrel Lock,And Cooling Fan OK Test And Reset GFI Circuitry OK
Service Item# Description Lake No. Lake Name
01384880-AERATOR-003 Naples Herit VTX Aerator 3 Site#2 Site#2 Aer
Aer
Technician's Comments: Serviced site number two.Changed air filters and checked airstations/balancing.
General Comments: Serviced Aeration System
Aerator Amps Aerator Voltage
Air Delivery Tubing OK Air Filter OK
Control Valves OK Cooling Fan OK
Diffusers Fixed/Replaced Diffusers Running
161 1A 3
Inlet Check Valve OK Muffler Jar OK
Pressure OK Pressure Gauge OK
Pressure Relief Valve OK Inspect and clean cabinet interior OK
Lubricate Hinges,Barrel Lock,And Cooling Fan OK Test And Reset GFI Circuitry OK
Service Item# Description Lake No. Lake Name
01384880-AERATOR-004 Naples Herit VTX Aerator 4 Site#4 Site#4
Technician's Comments: Serviced site number four.Replaced air filter.Checked air stations/balancing.
General Comments: Serviced Aeration System
Aerator Amps Aerator Voltage
Air Delivery Tubing OK Air Filter OK
Control Valves OK Cooling Fan OK
Diffusers Fixed/Replaced Diffusers Running
Inlet Check Valve OK Muffler Jar OK
Pressure OK Pressure Gauge OK
Pressure Relief Valve OK Inspect and clean cabinet interior OK
Lubricate Hinges,Barrel Lock,And Cooling Fan OK Test And Reset GFI Circuitry OK
Service Item# Description Lake No. Lake Name
01384880-AERATOR-005 Naples Herit VTX Aerator 5 Site#1 Site#1 Aer
Aer
Technician's Comments: Serviced site number one.Changed air filters and checked airstations/balancing.
General Comments: Serviced Aeration System
Aerator Amps Aerator Voltage
Air Delivery Tubing OK Air Filter OK
Control Valves OK Cooling Fan OK
Diffusers Fixed/Replaced Diffusers Running
Inlet Check Valve OK Muffler Jar OK
Pressure OK Pressure Gauge OK
Pressure Relief Valve OK Inspect and clean cabinet interior OK
Lubricate Hinges,Barrel Lock,And Cooling Fan OK Test And Reset GFI Circuitry OK
1 6 I 1 A 3
INVOICE
% . PRIA Mail payment to:
Risk Management Associates.Inc Customer Naples Heritage CDD
P.O.Box 745959
Atlanta,GA 30374-5959
Acct# 1789
PUBLIC RISK INSURANCE ADVISORS Overnight payment to:
Risk Management Associates.Inc Date 09/27/2021
Lockbox 745959 Customer Robin Russell
6000 Feldwood Road Service Robin Russell
College Park,GA 30349
Page 1 of 1
Payment Information
Invoice Summary $ 7,747.00
Payment Amount
Naples Heritage CDD Payment for: Invoice#76473
Naples Heritage Community Development District PK FL1 0114007 21-15
Inframark Infrastructure Management Services
210 N. University Drive,#702
Coral Springs, FL 33071
x
Customer: Naples Heritage CDD
Invoice Effective Transaction Description Amount
Policy#PK FL1 0114007 21-15 10/01/2021-10/01/2022
Preferred Governmental Insurance Trust(PGIT)
76473 10/01/2021 Renew policy
Business Auto-Renew policy 500.00
General Liability-Renew policy 4,500.00
Privacy and Network Liability-Renew policy 1,300.00
Public Officials& Employment Practices Liability-Renew 1,447.00
policy
Total
$ 7,747.00
Public Risk Insurance Advisors (386)252-6176 Date
P. O. Box 2416 09/27/2021
Daytona Beach, FL 32115
o Public 161 1 A 3
11111
Risk
Underwriters
Public Risk Underwriters of Florida, Inc.
Insurance Solution)lor Public Entities. P 0 Box 958455, Lake Mary, FL 32795
321-832-1450
Public Risk Insurance Advisors
Naples Heritage Community Development District
PK FL1 0114007 21-15
Public Risk Underwriters of Florida, Inc. is pleased to provide you with the binder for
Naples Heritage Community Development District
Please review the binder carefully, as coverage terms and conditions may not
encompass all requested coverage indicated in the application.
As a reminder you do not have any binding authority and any changes must be
requested in writing. No coverage or change in coverage is bound without written
confirmation from a representative of Public Risk Underwriters of Florida, Inc.
The brief description of coverage contained in this document is being provided as an
accommodation only and is not intended to cover or describe all Coverage Agreement
terms. For more complete and detailed information relating to the scope and limits of
coverage, please refer directly to the Coverage Agreement documents. In the event of
differences, the Coverage Agreement form prevails. Specimen forms are available
upon request.
Certificates of Insurance for the •'7'nfprrnr{ program may only be issued via the web-
based OneShield portal. The web address is https://pru.oms.oneshield.com.
Certificates may not be used to request changes of coverage. The retail agent is solely
responsible for any information listed in the description section of the certificates. If you
need assistance logging into OneShield, please contact your underwriter for support.
If you have any questions or need further assistance please feel free to contact us.
THIS PAGE IS FOR INFORMATIONAL PURPOSES ONLY AND
IS NOT PART OF THE BINDER
Page 1
Print Date:9/23/2021
1 6 I 1 A 3
Preerred Agreement No.: PK FL1 0114007 21-15
GOVERNMENTAL Effective Date: 10/01/2021
INSURANCE TRUST Coverage Confirmation Expiration Date: 11/30/2021
COVERAGE CONFIRMATION FOR
Naples Heritage Community Development
District
c/o Inframark Infrastructure Management Services 210 N.
University Drive, Suite 702 210 N. University Drive, Suite
702, Coral Springs FL, 33071
Presented by Public Risk Underwriters for:
Public Risk Insurance Advisors
300 North Beach Street, Daytona Beach FL, 32114
09/23/2021 2:00:30 pm
The brief description of coverage contained in this document is being provided as an accommodation only and is not intended to cover or describe all
Coverage Agreement terms. For more complete and detailed information relating to the scope and limits of coverage,please refer directly to the Coverage
Agreement documents.Specimen forms are available upon request.
Print Date.9/23/2021 2ND_COVER_PAGE.rpt
161 1A 3
1reJ ' rret'1Named Covered Party: Naples Heritage Communy Development District
PGI�+ UCJ✓ iNi`.i VIAL
INSURANCE TRUST
Coverage Provided by: Preferred Governmental Insurance Trust
Agreement Number: PK FL1 0114007 21-15
WHY PREFERRED?
Founded in 1999, Preferred Governmental Insurance Trust services over 400 members and fulfills what Florida
needs: an insurance program exclusively customized and dedicated to the public sector. This is why we are
clearly Preferred.
Service provided by local retail agents, dedicated loss control safety managers, and the claims expertise
provided by PGCS Claim Services combine to provide optimal Member service. Members have 24/7 access to
on-line claims information. Safety training is provided live in person and on-line at no additional cost to
Members.
Preferred offers property appraisals to all new members upon first joining the Trust and trending of values is
performed periodically after the initial appraisals. Initial appraisals are done for all property currently scheduled.
Once the initial appraisal is completed, the members then have the choice to insure at appraised values with
the Blanket coverage or remain at submitted values with the coverage agreement being endorsed to "stated
values" with an 80% co-insurance clause.
Preferred provides a full range of risk financing options that are available from first dollar to self insured excess
coverage. Public Officials/Employment Practices coverage includes coverage for cyber liability, non-monetary
claims including injunctive relief, EEOC, sunshine violations, petition recall, public records law, with defense
costs outside of member deductible. General Liability coverage includes a sublimit for inverse condemnation.
At Preferred, only workers compensation is subject to audit thus avoiding additional premium charges beyond
policy expirations.
Additional marketing material may be found on-line at https://pru.oms.oneshield.com. Click on Help for
the following programs and benefits:
• Badge Program - Cardiac Case management for all police and fire department personnel
• Cyber Liability Coverage
• HR Risk Management Helpline
• Preferred Loss Control Services
• Preferred Online Training via Target Solutions platform
• Preferred Property Catastrophe Solution
• Why Preferred
• Preferred Financial Strength
• Member Services Guide
• Preferred TIPS
The brief description of coverage contained in this document is being provided as an accommodation only and is not intended to cover or describe all Coverage Agreement terms.For more complete
and detailed information relating to the scope and limits of coverage,please refer directly to the Coverage Agreement documents.Specimen forms are available upon request. Page 3
Print Date:9/23/2021
1611A3
09/23/2021 2:00:35PM
preerred Named Covered Party: Naples Heritage Community Development District
GOVERNMENTAL
INSURANCE TRUST
Term: 10/01/2021 to 10/01/2022
Coverage Provided By: Preferred Governmental Insurance Trust
Agreement Number: PK FL1 0114007 21-15
Compensation Disclosure
We appreciate the opportunity to assist with your insurance needs. Information concerning compensation
paid to other entities for this placement and related services appears below. Please do not hesitate to
contact us if any additional information is required.
PRU is owned by Brown & Brown, Inc. Brown & Brown entities operate independently and are not required to
utilize other companies owned by Brown & Brown, Inc., but routinely do so.
For the Coverage Term referenced above, your insurance was placed through Preferred Governmental
Insurance Trust(Preferred). Preferred is an independent entity formed by Florida public entities through an
Interlocal Agreement for the purpose of providing its members with an array of insurance coverages and
services. Preferred has contracted with entities owned by Brown & Brown, Inc. to perform various services.
As explained below, those Brown & Brown entities are compensated for their services.
Preferred has contracted with Public Risk Underwriters of Florida Inc(PRU), a company owned by
Brown & Brown, Inc.,to administer Preferred's operations. The administrative services provided by
PRU to Preferred include:
Underwriting/Coverage review/Marketing/ Policy Review/Accounting/Issuance of Preferred Coverage
Agreements/Preferred Member Liaison/ Risk Assessment and Control
Pursuant to its contract with Preferred, Public Risk Underwriters of Florida Inc. (PRU) receives an
administration fee, based on the size and complexity of the account, of up to 9.75%of the Preferred
premiums billed and collected.
Preferred has also contracted with Preferred Governmental Claims Solutions (PGCS), a company owned by
Brown & Brown, Inc., for purposes of administering the claims of Preferred members. The services provided
by PGCS to Preferred may include:
Claims Liaison with Insurance Company/Claims Liaison with Preferred Members/Claims Adjustment
Pursuant to its contract with Preferred. PGCS receives a claims administration fee for those accounts which
PGCS services of up to 3.85%of the non-property portion of the premiums you pay to Preferred.
Preferred also utilizes wholesale insurance brokers, some of which (such as Peachtree Special Risk Brokers
and Apex Insurance Services) are owned by Brown & Brown, Inc., for the placement of Preferred's insurance
policies. The wholesale insurance broker may provide the following services to Preferred:
• Risk Placement
• Coverage review
• Claims Liaison with Insurance Company
• Policy Review
• Current Market Intelligence
The wholesale insurance broker's compensation is largely dictated by the insurance company. It typically
ranges between 5% and 10% of the premiums you pay to Preferred for your coverage.
The brief description of coverage contained in this document is being provided as an accommodation only and is not intended to cover or describe all Coverage Agreement terms.For more complete and
detailed information relating to the scope and limits of coverage,please refer directly to the Coverage Agreement documents.Specimen forms are available upon request.
Print Date:9/23/2021 COMPENSATION_DISCLOSURE.rpt
i611A3
R,
9/23/2021 / 2:01:25PM
Preferred Named Covered Party: Naples Heritage Community Development District
OVERNMENTAL Term: 10/01/2021 to 10/01/2022
INSURANCE TRUST
Coverage Provided by: Preferred Governmental Insurance Trust
Agreement Number: PK FL1 0114007 21-15
Property Coverage
Coverage Description Limit Deductible
Building&Contents Limit, per attached Not Included N/A -All other perils
schedule
N/A -Named Storm,
subject to minimum of N/A
Boiler& Machinery Not Included N/A
Schedule of Sublimits-These limits do not increase any other applicable limit of liability.
Coverage Description Limit Deductible
Flood Limit—Per Occurrence Not Included N/A Per Flood,except zones A,V excess of NFIP
Excess of NFIP,whether purchased or not whether purchased or not
Earth Movement Limit—Per Occurrence Not Included N/A
TRIA(Includes Inland Marine if applicable) Not Included N/A
Extensions of Coverage-These limits do not increase any other applicable limit of liability.Deductible per terms of the Coverage Agreement.
Coverage Description Limit
Accounts Receivable N/A
Additional Expense N/A
Animals(annual aggregate limit) N/A
Business Income N/A
Buildings Under Construction N/A
Debris Removal-limit shown or 25%of loss, whichever is greater, peroccurrence N/A
Demolition, Ordinance, and ICC N/A
Duty to Defend N/A
Errors and Omissions N/A
Expediting Expense N/A
Fire Department Charges N/A
Fungus Cleanup Expense(annual aggregate limit) N/A
Lawns, Plants, Trees and Shrubs N/A
Leasehold Interest N/A
New Locations N/A
Personal Property of Employees N/A
Pollution Cleanup Expense(annual aggregate limit) N/A
Preservation of Property N/A
Professional Fees N/A
Property at Miscellaneous Unnamed Locations N/A
Recertification N/A
Service Interruption Coverage N/A
Transit N/A
Vehicle Property Coverage N/A
The brief description of coverage contained in this document is being provided as an accommodation only and is not intended to cover or describe all Coverage Agreement terms.For more complete and
detailed information relating to the scope and limits of coverage,please refer directly to the Coverage Agreement documents.Specimen forms are available upon request Page 1
Print Date:9/23/2021 Muni Binder Quote Body.rpt
1611A3
9/23/2021 / 2:01:25PM
Preferred Named Covered Party: Naples Heritage Community Development District
Ia VERNMENTAL Term: 10/01/2021 to 10/01/2022
JI INSURANCE TRUST
Coverage Provided by: Preferred Governmental Insurance Trust
Agreement Number: PK FL1 0114007 21-15
Inland Marine Coverage
Coverage Description Limit Deductible
Blanket Unscheduled Inland Marine(subject to$25,000 any one N/A Per attached schedule
item,excludes Watercraft)
Scheduled Inland Marine N/A Per attached schedule
Total All Inland Marine N/A Per attached schedule
Crime Coverage
Coverage Description Limit Deductible
Forgery and Alteration N/A N/A
Theft, Disappearance or Destruction N/A N/A
Computer Fraud including Funds Transfer Fraud N/A N/A
Employee Dishonesty, Including faithful performance, per N/A N/A
loss
Deadly Weapon Protection (Claims Made)
Coverage Description Limit Deductible
Third Party Liability Coverage N/A N/A
Crisis Management Services N/A
Counseling Services N/A
Funeral Expenses N/A
Retro Date:
Coverage Highlights: Broad definition of Deadly Weapon Event, 24 hour Crisis Response Team Services
Claims expenses are inside the limit of liability. Automatic Extended Reporting Period is 60 days.
The brief description of coverage contained in this document is being provided as an accommodation only and is not intended to cover or describe all Coverage Agreement terms.For more complete and
detailed information relating to the scope and limits of coverage.please refer directly to the Coverage Agreement documents.Specimen forms are available upon request.
Page 2
Print Date:9/23/2021
Muni Binder Quote Body.rpt
16l1A3
9/23/2021 / 2:01:25PM
Preferred Named Covered Party: Naples Heritage Community Development District
t VERNMENTAL
INSURANCE TRUST Term: 10/01/2021 to 10/01/2022
Coverage Provided by: Preferred Governmental Insurance Trust
Agreement Number: PK FL1 0114007 21-15
Public Officials Liability Coverage (Claims Made)
Limit Deductible Retroactive Date
$1,000,000 per claim $0
Aggregate Limit: N/A
Total Payroll: 0
Supplementary Payments: Pre-termination $2,500 per employee/$5,000 annual aggregate
Non Monetary: $100,000 Aggregate
Employment Practices Liability Coverage (Claims Made)
Limit Deductible Retroactive Date
$1,000,000 per claim $0
Aggregate Limit: N/A
#FT emp: o #PT Emp: 0 #Volunteers: 0
Cyber Liability (Claims Made)
Coverage Description Limit Deductible
Policy Limit $2,000,000 annual aggregate Applies per below
Third Party Liability Coverage:
• Privacy &Security Liability $2,000,000 each claim $25,000
• Media Content Services Liability $2,000,000 each claim $25,000
• PCI DSS $1,000,000 sublimit $25,000
First Party Liability Coverage:
• Cyber Extortion & Ransomware $2,000,000 each claim $25,000
• Data Breach &Crisis Management $2,000,000 each claim $25,000
• Data Recovery $2,000,000 each claim $25,000
• Business Interruption/ Extra Expense $2,000,000 each claim $25,000/Waiting Period:10 Hrs
• Cyber Crime $250,000 Agg-see form for sublimits $25,000
• Utility Fraud $100,000 Agg-see form for sublimits $25,000
• Bricking Coverage $250,000 sublimit $25,000
• System Failure- BI/EE $1,000,000 sublimit $25,000/Waiting Period:10 Hrs
• Dependent Business Interruption $1,000,000 sublimit $25,000/Waiting Period:10 Hrs
o BUEE Included in above sublimit $25,000/Waiting Period:10 Hrs
o System Failure $500,000 sublimit $25,000/Waiting Period:10 Hrs
Retroactive date:10/01/2018
Voluntary Notification endorsement is included, see coverage form for all limits and sublimits
Extended Reporting Periods POL/EPLI/Cyber (only applicable for claims made)
If the Trust terminates or does not renew this Coverage Agreement(other than for failure to pay a premium when due),or if the Public Entity
terminates or does not renew this Coverage Agreement and does not obtain replacement coverage as of the effective date of such cancellation
or non-renewal, the Public Entity shall have the right,upon payment of the additional premium described below,to a continuation of the
coverage granted by this Coverage Agreement for at least one Extended Reporting Period as follows:
A. Automatic Extended Reporting Period-60 days per PGIT MN 500&PGIT MN 700(Cyber form)
B. Optional Extended Reporting Period-12 months at additional premium per PGIT MN 500&PGIT MN 700(Cyber Form)
The brief description of coverage contained in this document is being provided as an accommodation only and is not intended to cover or describe at Coverage Agreement terms.For more complete and
detailed information relating to the scope and limits of coverage.please refer directly to the Coverage Agreement documents.Specimen forms are available upon request. Page 3
Print Date:9/23/2021 Muni Binder Quote Bodv.rpt
1 6 I 1 A 3
9/23/2021 / 2:01:25PM
Preferred Named Covered Party: Naples Heritage Community Development District
OVERNMENTAL 10/01/2021 to 10/01/2022
PGIT Term:
_.................. INSURANCE TRUST
Coverage Provided by: Preferred Governmental Insurance Trust
Agreement Number: PK FL1 0114007 21-15
General Liability Coverage (Occurrence Form)
Coverage Description Limit
Bodily Injury and Property Damage Limit $1,000,000
Personal and Advertising Injury Included
Products &Completed Operations Limit Included
Employee Benefits Liability Limit, per person $1,000,000
Herbicide& Pesticide Aggregate Limit $1,000,000
Medical Payments Limit $2,500
Fire Damage Included
Sewer Backup and Water Damage Limit $10,000 no fault/$200,000 at fault; subject to$200,000
aggregate
PGIT MN-203 Part B Limit Bert Harris,Inverse Condemnation,
akings claims;See Form for specifics) $100,000 Aggregate
General Liability Deductible: $0
Rating Basis
Ratable Payroll: N/A
Unmanned Aircraft
Coverage is limited,see specimen form for policy details
Coverage Description Limit Deductible
Unmanned Aircraft N/A N/A
Law Enforcement Liability Coverage (Occurrence Form)
Coverage Description Limit Deductible
Law Enforcement Liability N/A N/A
Rating Basis
Full Time Officers: Part Time Officers: Vol Officers:
The brief description of coverage contained in this document is being provided as an accommodation only and is not intended to cover or describe all Coverage Agreement terms.For more complete and
detailed information relating to the scope and limits of coverage,please refer directly to the Coverage Agreement documents.Specimen forms are available upon request Page 4
Print Date:9/23/2021 Muni Binder Quote Body.rpt
16I1A3
9/23/2021 / 2:01:25PM
1:.rerred Named Covered Party: Naples Heritage Community Development District
P I I GOVERNMENTAL
INSURANCE TRUST Term: 10/01/2021 to 10/01/2022
Coverage Provided by: Preferred Governmental Insurance Trust
Agreement Number: PK FL1 0114007 21-15
Automobile Coverage
Coverage Symbol Limit Deductible
Liability 8,9 $1,000,000 $0
Personal Injury Protection 5 Statutory $0
Added PIP N/A Not Included N/A
Auto Medical Payments N/A N/A N/A
Uninsured/Underinsured N/A N/A
Motorist
Physical Damage N/A Actual cash value or cost of repair, whichever is Per attached
Comprehensive Coverage less, minus deductible. schedule
Hired Comprehensive limit: N/A Hired deductible:
N/A
Physical Damage Collision N/A Actual cash value or cost of repair, whichever is Per attached
Coverage less, minus deductible. schedule
Hired Collision limit: N/A Hired deductible:
N/A
Garagekeepers N/A Actual cash value or cost of repair, whichever is N/A
Comprehensive Coverage less. minus deductible, for each covered auto per
attached locations schedule, but no deductible
applies to loss caused by fire or lightning.
Garagekeepers N/A Actual cash value or cost of repair, whichever is N/A
Collision Coverage less, minus deductible, for each covered auto per
attached locations schedule.
Automobile Symbols
1 Any"Auto"
2 Owned"Autos"only
3 Owned private passenger"Autos"only
4 Owned"Autos"other than private passenger"Autos"only
5 Owned"Autos"subject to No-Fault
6 Owned"Autos"subject to a Compulsory Uninsured Motorist Law
7 Scheduled"Autos"only
8 Hired"Autos"only
9 Non-owned "Autos"only
30 "Autos" left with you for service, repair, storage, or safekeeping.
*These are abbreviated descriptions.A full description of symbols is included in the coverage agreements
Symbol 10 comp&collision:
Symbol 10 liability:
The brief description of coverage contained in this document is being provided as an accommodation only and is not intended to cover or describe all Coverage Agreement terms.For more complete and
detailed information relating to the scope and limits of coverage,please refer directly to the Coverage Agreement documents.Specimen forms are available upon request.
Page 5
Print Date:9/23/2021 Muni Binder Quote Body.rpt
PreferredNamed Covered Party: Naples Heritage Community Development9/ District/261 ` 2:1i1:APl3VEkNMENTAL
INSURANCE TRUST Term: 10/01/2021 to 10/01/2022
Coverage Provided by: Preferred Governmental Insurance Trust
Agreement Number: PK FL1 0114007 21-15
Total Premium Due: $7,747
Pay Term:PKG-Annual
IMPORTANT NOTE
Defense Costs-Outside of the limit, does not erode the limit for General Liability, Law Enforcement
Liability, Public Officials Liability, and Employment Practices Liability.
Deductible does not apply to defense costs. Self Insured Retention does apply to defense cost.
BINDER TERMS & CONDITIONS INCLUDING BUT NOT LIMITED TO
1. Please review the binder carefully, as coverage terms and conditions may not encompass all requested
coverages indicated on the application.
2. The Coverage Agreement shall be 25% minimum earned as of the first day of the"Coverage Period".
3. Premium is late if not paid within 30 days of due date, unless otherwise stated.
4. Deletion of any line of coverage presented, Package and/or Workers Compensation, may result in
re-pricing of account.
5. The Preferred Property program is a shared limit. The limits purchased are a per occurrence limit and in
the event an occurrence exhausts the limit purchased by Preferred on behalf of the members, payment to
you for a covered loss will be reduced pro-rata based on the amounts of covered loss by all members
affected by the occurrence.
The brief description of coverage contained in this document is being provided as an accommodation only and is not intended to cover or describe all Coverage Agreement terms.For more complete and
detailed information relating to the scope and limits of coverage.please refer directly to the Coverage Agreement documents.Specimen forms are available upon request. Page 6
Print Date:9/23/2021 Muni Binder Quote Body.rpt
Agency Information Recap i 6 1 1 A 3
9/23/2021 / 2:01:25PM
Preferred Named Covered Party: Naples Heritage Community Development District
OVERNMENTAL
>I'GIT INSURANCE TRUST Term. 10/01/2021 to 10/01/2022
Coverage Provided by: Preferred Governmental Insurance Trust
Agreement Number: PK FL1 0114007 21-15
PREMIUM BREAKDOWN
Property N/A
Inland Marine N/A
Crime N/A
General Liability (Includes Drone coverage if applicable) $4,500
Law Enforcement Liability N/A
Public Officials and Employment Practices Liability $1,447
Cyber Liability $1,300
Automobile Liability $500
Automobile Physical Damage N/A
Garage Keepers N/A
Excess Workers Compensation N/A
Stop Loss Aggregate N/A
Deadly Weapon N/A
Grand Total $7,747.00
Commission 1o.00%%0
Payment Terms PKG-Annual
The brief description of coverage contained in this document is being provided as an accommodation only and is not intended to cover or describe all Coverage Agreement terms.For more complete and
detailed information relating to the scope and limits of coverage,please refer directly to the Coverage Agreement documents.Specimen forms are available upon request Page 7
Print Date:9/23/2021 Muni Binder Quote Body.rpt
1 6 I 1 A 3
PreferredVERNMENTAI CLAIM NOTICE
PG__ INSURANCE TRUST
Please notify:
Preferred Governmental Claim Solutions
P.O. Box 958456
Lake Mary, FL 32795-8456
Toll Free: 1-800-237-6617
Local: 321-832-1400
Fax : 1-321-832-1717
www.pgcs-tpa.com
There are four ways to report a claim:
• 24/7 Online @ www.pgcs-tpa.com , you must register for this service on the website
• Call 800-237-6617 - during office hours of 8am to 5pm Monday through Friday
• Fax 321-832-1448
• Email to LiabilityClaims@pgcs-tpa.com
Print Date:9/23/2021
16I1A3
6INFRAMARK
INFRASTRUCTURE MANAGEMENT SERVICES
Naples Heritage CDD
October 20, 2021 — Field Management Report
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Inspected by: Justin Faircloth
16I1A3
1. Aeration
a. The new electric service has been installed for Lake 2 and appears to be operating well
without issue.
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b. The compressor was found to be running for Lake 3, however, the diffusers did not
appear to be working in the lake. Solitude was contacted to review the issue.
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c. The aeration conduit for Lake 11/hole#17 was exposed most like due to tree roots, but
should probably be covered with additional fill material to prevent the line being
damaged.
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2. Fountain
Inframark Annual Management Report 1
1 6 1 1 A 3
Repairs to the fountain equipment on Lake 14/hole#14 have recently been completed,
elevating the control panel off of the ground.
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3. Gatehouse/Monuments
The gatehouse attendant on duty during the inspection noted that the bathroom toilet
continues to run leaking water into the bowl from the tank. Cracking was also observed in
the ceiling that may need to be addressed in time. The air return is beginning to have
buildup on the vent and should be cleaned regularly so the HVAC runs efficiently. There is
no cover for the ceiling access on the outside closet.
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Inframark Annual Management Report 2
1611A3
The rear gatehouse had wasp nests in both corners of the building where the fire
extinguisher was placed so the extinguisher could not be inspected. The nests should be
sprayed out so those servicing the equipment in this area for the rear gate are not
impacted.
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4. Lake Management
The lake water levels are high as anticipated during the rainy season. Overall the lakes
looked good with minimal weed issues.
a. Algae on Lakes: 2, 5, 6, 8, & 11. Significant improvement was observed on lake 2
overall, however a large mass was observed on the south end of the lake. Medium
density on lakes 5 & 6.
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Inframark Annual Management Report 3
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b. Grass Clippings in Lakes: No issues observed.
C. Littorals- The littorals throughout the lakes have done very well and coverage is almost
complete on many lakes. There are a few lakes where the Club/Board may wish to
have the littorals cut back or thinned out to protect the water view if not prevented by the
permit.
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d. Trash in Lakes: Lake 3.
Inframark Annual Management Report 4
1 6 I 1 A 3
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e. Weeds:
i. Alligator Weed in Lakes: No issues observed.
ii. Brazilian Pepper: No issues observed.
iii. Cattails in Lakes: No issues observed.
iv. Climbing Hemp Vine in Lakes: No issues observed.
v. Dollar Weed in Lakes: No issues observed.
vi. Hydrilla in Lakes: 8 & 14.
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vii. Illinois Pond Weed in Lakes: No issues observed.
viii. Muskgrass (Chara): 5 &6.
ix. Palms: No issues observed.
x. Red Ludwigia in Lakes: No issues observed.
xi. Spatterdock/Lily Pads in Lakes: No issues observed.
xii. Torpedo Grass in Lakes: 5 & 8.
xiii. Widgeon Grass: 5 & 6. Medium to high density.
5. Perimeter Fence
The fence on the western boundary of tract C5 in the southwest corner of the District has
been installed.
Inframark Annual Management Report 5
161 1A 3
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6. Preserves
Invasives are continuing to gain a foothold in many of the conservation areas and should
be addressed soon to avoid further dispersion. Removal of invasives in the perimeter
boundaries is an important measure to help keep additional new growth from spreading into
interior conservation areas, however, these areas are already showing signs of young
growth. The Board may wish to request the preserves receive additional treatments to
ensure the preserves remain in compliance. Failure to properly address this issue now will
likely result in significant maintenance costs to remove the invasives again due to the
exponential growth of these undesirable trees/plants. It was noticed from one young ear
leaf acacia tree that was pulled that it had been previously cleanly chopped at the top
causing the plant to only branch off and continue growing instead of spraying the tree or
pull it to properly kill it. Healthy native trees and littorals were also observed growing in the
preserves. Additional preserve maintenance information is found below; all preserve
issues were low density unless otherwise noted.
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a. Concerns:
i. There is a dead pine tree on the edge of Tract C6 (southeast corner) that could
potentially hit the adjacent building if it falls eastward. The Board may wish to have
the pine tree removed to prevent a potential hazard. Additionally, there is a leaning
pine tree in Tract C5 (south of the parking area for building 9) that extends over the
southern fence. The Board should have this tree cut so that it does not damage the
fence when it falls.
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ii. A tree was cut adjacent to the cart path just after the bathrooms leading to the#6
hole and wood chips were blown into the northwest corner of Tract C18. Most of the
wood chips appear to be on Club property, but care should be taken to ensure
debris are not projected into the preserves.
Inframark Annual Management Report 7
16 % 1A3
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b. Plants
i. Air Potato: Tract C3 (eastern side along #8 fairway &west side along the #3
fairway) and Tract C6 (southeast corner).
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Inframark Annual Management Report 8
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ii. Balsam A• •le: Tract C18 ad•acent to Control Structure F)
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'I. ,
iii. Caesar's Weed: Tract C3 (northeast corner on the west side of the cart path
leading to the#9 tee &west side behind Kilkenny Way) and Tract C5 (east of the
community pool and east of lake 18 behind 7683 Naples Heritage Drive), and Tract
C18 west of Control Structure F . Medium densi in Tract C5 behind 7683 NH Dr.
! e e l' ' a ► At ,
ti 71' 1
.'A1 1
Inframark Annual Management Report 9
1611A 3
.., /,, , 'II k t, ,, , 1 , •., tril ! E{ t . „, 3r
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9
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c. Trees
i. Brazilian Pepper: Tract C3 (eastern side along #8 fairway) and Tract C5 (south of
the parking area for building 9).
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ii. Long Ear Leaf Acacia: Tract C2 (around the Clubhouse parking lot), Tract C3
(eastern side along #8 fairway, west side along the#3 fairway, &west side behind
Kilkenny Way), Tract C5 (the northwest corner and west side of parcel
00410160006 owned by Naples National Golf Club is heavily affected by this
invasive and is likely contributing seed source for new plants to grow within the
Inframark Annual Management Report 10
1 6 1 1 A 3
District), Tract C10 (south side by the roadway), and Tract C18 (throughout). High
densit found in Tract C5.
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iii. Melaleuca Trees: No issues observed.
d. Trash in Preserves: Tract C2 (around the Clubhouse parking lot).
Inframark Annual Management Report 11
1 6 I 1 A 3
4, ,,,,.. ;,4 . :. , . , , s ,. ‘....4"..; . - 77 ,e,„: , arqpig
}r5
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7. Roadways/Gutters
a. Fire Hydrant Reflective Markers:
i. A marker is missing on the east side of Heritage Club Way as you enter the
Clubhouse parking lot.
_XV,, • F ,
ii. Markers were found missing in front of 7923 & 7987 Kilkenny Way that should be
replaced.
- *-. s 4 Fill _ ,,,__,_, 4,..,.. ilk.k4 0'''-' --"•-c-
b. Gutters:
i. The gutter was observed cracked on the east side of the road in front of 7718
Naples Heritage Drive.
Inframark Annual Management Report 12
1611A3
+, : .. �
40,
ii. Damage to the gutters at the end of Heritage Links Court was noticeable adjacent to
the two dumpsters. The area should be monitored as replacement may be
necessary if conditions deteriorate further.
r
.
•
iii. Trip hazards were apparent at the junction of the last two driveways on either side of
the road along Heritage Links Court just before the cul-de-sac. Consideration should
be given to grinding of these areas to prevent a possible trip and fall. Responsibility
could potentially fall on the respective homeowners or an association rather than the
CDD or the Master Association in this particular situation.
�: .
• .fir
Inframark Annual Management Report 13
1 6 1 1 A 3
A trip hazard was apparent at the last few parking spaces along Arbor Lakes Court
just before the northern cul-de-sac. Consideration should be given to grinding of
these areas to prevent a possible trip and fall. Responsibility could potentially fall on
an association rather than the CDD or the Master Association in this particular
situation.
TIM
VOL
♦•
c. Right of Way Plantings:
i. A section of grass along Naples Heritage Drive has been impacted and it appears
recent work may have been completed adjacent to the pump station next to the#10
green.
ii. Long ear leaf acacia trees were found growing in the roadway plantings along the
western side of the Davis Boulevard entrance. These trees should be removed so
they are not a further seed source for more trees to grow within the District.
Inframark Annual Management Report 14
1611A 3
i , ; _ ,�
.. • i i JY'f.,.`..4}}}•.� .. ( � , '�J ` .� rile.
7"} v ..07 0. 4 y irs . (�R. ';�'yr �.
f"� f:_ '1ai�AA 1 4t
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d. Roadway Surface: Oil staining was observed at the end of Heritage Links Court in the
cul-de-sac.
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hi. ,
e. Signage: Vegetation should be cut back from all roadway signage so that drivers have
ample time to read the suns.
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8. Sidewalks
a. There are a number of cracked sections of sidewalk along Naples Heritage Drive next
to the pump station by the#10 green that the Board may wish to consider having
replaced. No trip hazards were readily apparent due to the cracking during the
inspection.
Inframark Annual Management Report 15
1 6 1 1 A 3
Alli&' ij - --
ir 1 .. _
V:
k
•
b. The lip noted in the last report on the cart path behind the gatehouse off of Collier
Boulevard has been ground down. The area should be monitored to ensure it does not
continue to be a trip hazard due to the tree roots in the area.
„vim
,.
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. - - ' .‘...4—:,?;..:.-_... ' • .‘ - -,4-,v;--. :. .'4. ,„,..-,....-:- .. •.:
ihitot,,
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9. Stormwater System
a. Bulkheads: Lake 9. A piling appears to be moving on the first tee box of hole#10 and
the tieback may be failing. The Club should keep a close eye on the movement and
plan for contingencies as the piling or whalers could fail causing the need to shut down
hole for a repair to be made. On this same tee a minor washout is occurring next to one
of the pilings. The issue should be investigated to prevent the piling from being
Inframark Annual Management Report 16
1611A3
undermined. Fill should be inserted in any areas where voids are found to ensure
stability of the wall. Any evidence of washouts should be investigated so the Club is
prepared for any necessary repairs helping to prevent the need for an emergency repair
to be completed. The Club may wish to have rip rap added at the end of the bulkheads
to slow erosion at these critical areas. Top caps are beginning to show signs of
weathering and may need to be replaced in the not too distant future. Additionally,
weathering of some of the top of the pilings is becoming clear; covers or treatment may
be necessary to preserve the longevity of the pilings and prevent further deterioration.
R 16
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Inframark Annual Management Report 17
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b. Control Structures:
i. A new control structure has been installed on the northeast corner of Lake 10 (aqua
range) discharging into Tract C1. The Board may wish to have the District map
updated to show this change.
Inframark Annual Management Report 18
161 1A 3
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ii. Control structure B was clear.
Ir11 41
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iii. Control structure C was clear.
7 t'p=
•
iv. Control Structure E was clear, but the preserve area around the discharge pipe
should be cut back so no blockages occur. The maintenance road in and out to the
structure should be cleared so that regular maintenance is not hindered.
Inframark Annual Management Report 19
I611A 3
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v. Control Structure F should be cleaned out to ensure proper flow to Tract C5.
tr - ' 'yr .
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c. Drains.
i. Edging should be performed around all structures to prevent grass overgrowth and
additional organic material from entering the stormwater system. The south side of
structure F-22 on the north side of the#10 fairway just behind lots 12 & 13 from the
homes of Block C should be addressed to correct this issue. Structure F-139 behind
7912 Kilkenny Way should like wise be addressed.
Inframark Annual Management Report 20
1611A 3
. 1}Iii- 14,1111t
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titer tIA* :r
♦7 •r :�7d vb 7
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Tit
ii" Rip rap should likely be installed around the concrete pad for structure F-71 to
prevent debris from entering the stormwater system.
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d. Erosion:
i. Lake 8: Step erosion is occurring on the northeast corner of lake 8 adjacent to the
cart path connecting hole#18 to hole#9. Additional plantings along the bank may
help to minimize further erosion.
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ii. Lake 9: An irrigation head along the fairway of hole#10 on the north bank of lake 9
may need to be repositioned further up the bank in the grass. As it is currently
positioned erosion of the bank is likely during low water periods.
Inframark Annual Management Report 21
1 6 I 1 A 3
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e. Lake Drainage Pipes:
i. A drainpipe has become disconnected on the north bank of lake 9 just after the last
tee box that should be reconnected to prevent erosion of the bank during low water
periods.
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ii. A drain pipe was found disconnected behind building 6 on the northeast corner of
lake 11/hole#17, however, it appeared that work was being done on the building
and the gutters had been removed. This issue should be monitored to ensure the
drain line is reconnected properly when the work is completed so that erosion to the
bank does not occur.
,
41/!W V 1111111,1111011111111 1""I'�t,�„1 `'
eqA : + - ham--- 5 --'•
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Inframark Annual Management Report 22
1 6 1 1 A 3
f. Illicit Discharges:
i. Illicit discharges may be occurring behind 7743 & 7739 Naples Heritage Drive as two
pipes are being discharged directly into Lake 2, however, one of the homes may be
only discharging roof run off as it appeared their downspouts may be connected to
the pipe in question. Further investigation may be necessary to ensure no violation is
occurring.
. . ‘ i ' ' 1117:, .
'.w✓.ihilit HIV' b ' { T I. '
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. . M •t..Iw•y1A .I. MIItfy.♦
I
H. It appears that the pool overflow of 7718 Naples Heritage Drive is discharging directly
into lake 4. If so this is possibly a violation of the Federal Clean Water Act, Section
402(p)(6)O, state (Florida Administrative Code, Chapter 62-624), and local (Collier
County Ordinance No. 2009-08) regulations. Additionally, a bubbler was found
discharging directly into the roadway catch basin in front of the home, but it was
unclear if this is just a roof drain bubbler or something else. Further investigation may
be warranted.
a fit('\!` [5y.+ r 'R. ' , r t
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•
Inframark Annual Management Report 23
1611A 3
•Molar eromtvtaistmorAvirAmmeeri; Ir
ig INIIIIIIIism:IIN ,,,,, .„.z.,;-,,:,..r% .31...;
1.54.1‘,....num� • . °?..,,, ,i,t-,.,,,646.'s..,:,%*k ,v
tom „
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es*" •
g. Inter-Connect/Drain Pipes:
i. Vegetation should be clear from around mitered end F-14 in tract C17 at the
southeast corner of Naples Heritage Drive and Heritage Club Way. It seems this
parcel is intended to be a dry retention area and if so should likely be cut and any
hardwood plants growing in it removed so that capacity of the area is not reduced.
il...
it{ Y f
17
IP.
,y` F •,.,-. .A•� a :1.A
ii. Mitered end F-15 on lake 9/hole#10 has become undermined by erosion and
should be repaired to prevent the mitered end from being cracked.
Inframark Annual Management Report 24
16L1A3
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0• • {`t ,i.j.
b .r! j y6.- L c J .
. ^a 1 r ^Y fit. o; ih .t,` y , :..� 7a
iii. Mitered end F-19 on lake 9/hole#10 has erosion occurring on both sides of the
structure, but more severely on the west side of the structure. The erosion should be
repaired to prevent further cracking of the mitered end and the existing crack should
be filled if the entire mitered section will not be replaced.
,� ../-- / i t t , N f t i. :!'
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iv. Minor erosion is occurring on the sides of mitered end F-23 on the north bank of lake
9 south of the#10 green that should be addressed before it becomes more severe
and the mitered end cracks with the lack of fill supporting the structure.
Inframark Annual Management Report 25
. i 1A
--,i, ...,..44, ,:- - •,i.•----igrgr.Ar-- .
•
yj
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r� z 'f f� .6. •� Y c i h r� `•fehF it d `
h. Roadway Catch Basins:
i. Structure F-26 on the east bank of lake 9 should be cleaned out and the cypress
knees removed from the structure if possible to ensure water is not hindered from
draining from the roadway surface. It appears debris is presently building up at the
end of the mitered end section and could result in a blockage over time if not
addressed.
S e ,
''''''Arki- •4111/... +..';''.!''.. O.'*' - , -..... •AO 4.• . ...,
pt
ii. Structure F-43 on the northeast end of lake 11/hole#17 should have additional fill
added under it to protect the mitered cap from cracking.
Inframark Annual Management Report 26
1 6 I 1 A 3
10. Residential Complaints/Concerns
No issues reported.
11. Fish/Wildlife Observations:
® Bass ❑ Bream ❑ Catfish ❑ Gambusia
❑ Egrets ® Herons ❑ Coots ® Gallinules
ZAnhinga ❑ Cormorant ❑ Osprey ® Ibis
❑ Woodstork ❑ Otter ❑ Alligators ® Snakes
❑ Turtles ® Other: Ducks
_ 1'
ti ' t,
12. Non-CDD Items:
a. It appears there is an irrigation leak that has been continuing for some time between the
homes of 7718 & 7714 Naples Heritage Drive.
v. �,1h j •
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46,
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b. A broken sprinkler head was observed on the north bank of lake 8 just after the last
tee box for hole#18.
Inframark Annual Management Report 27
16I1A3
f;J� t4 i. 'f oa t �? N r,l
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w ) 4e..�ar- '.%
Inframark Annual Management Report 28
1 6 I A
Service Quote
Page 1
SQLITUDE Solitude Lake Management
1320 Brookwood Drive
Suite H
Little Rock,AR 72202
LAKE MANAGEMENT
Phone No. (888)480-5253
Fax No. (888)358-0088
Quote Provided to: No. SMQT-003657
Naples Heritage CDD Status Pending
C/O Inframark Order Date 06/17/21
210 N. University Dr. Suite 702 Order Time 8:42:22 AM
Pompano Beach, FL 33071
Phone No. (239)245-7118
Email justin.faircloth@inframark.com
Quote to replace the 3 light fixture on#14.
2 year warranty on lights, 90 day on labor.
Service Item
Service Item No. Group Code Item No. Serial No. Description
01384880-FTN-001 FOUNTAIN Naples Herit AQUA Fountain 1 S
Service Line
Unit Price Excl. Amount Incl.
No. Quantity Tax Amount Tax
AM-870608 AM-LED 3/22 Watt Lights 1 1,310.26 1,310.26 1,310.26
SERVICE FEE Service Fee 1 82.00 82.00 82.00
LABOR-REPAIR REPAIR LABOR 2.5 107.00 267.50 267.50
3M-82-A1N SPL100:3M Splice Kit(82-A1N)G1634613 1 48.04 48.04 48.04
FOUNT SERV Shipping 1 27.50 27.50 27.50
Total 1,735.30 1,735.30
Service quote price expires 90 days following order date.
Quote Approved By:
*An addendum is required for this contract.Approved per
Spending Resolution 2021-01 after discussion with the Chairman.
Service Quote
MINIM
1
SQLITUDE Solitude Lake Management
1320 Brookwood Drive
Suite H
Little Rock,AR 72202
LAKE MANAGEMENT
Phone No. (888)480-5253
Fax No. (888)358-0088
Quote Provided to: No. SMQT-003962
Naples Heritage CDD Status Pending
C/O Inframark Order Date 08/16/21
210 N. University Dr. Suite 702 Order Time 9:44:34 AM
Pompano Beach, FL 33071
Phone No. (239)245-7118
Email justin.faircloth@inframark.com
Additional parts needed for light replacement of Fountain#14.
Service Item
Service Item No. Group Code Item No. Serial No. Description
01384880-FTN-001 FOUNTAIN Naples Herit AQUA Fountain 1 S
Service Line
Unit Price Excl. Amount Incl.
No. Quantity Tax Amount Tax
AM-861080 AM-Surge Protector Kit,LED Lights 1 55.72 55.72 55.72
AM-CBA22-W 22Watt Color Board Assembly*White* 1 130.94 130.94 130.94
Total 186.66 186.66
Service quote price expires 90 days following order date.
Quote Approved By:
1611A 3
Service Quote
MINIMPage 1
f Solitude Lake Management
1320 Brookwood Drive
Suite H
Little Rock,AR 72202
LAKE MANAGEMENT
Phone No. (888)480-5253
Fax No. (888)358-0088
Quote Provided to: No. SMQT-004021
Naples Heritage CDD Status Pending
C/O lnframark Order Date 08/26/21
210 N. University Dr. Suite 702 Order Time 12:49:52 PM
Pompano Beach, FL 33071
Phone No. (239)245-7118
Email justin.faircloth@inframark.com
Quote to replace the Fountain Control Panels and
provide a new post to raise the panel off the ground.
Service Item
Service Item No. Group Code Item No. Serial No. Description
01384880-FTN-001 FOUNTAIN Naples Herit AQUA Fountain 1 S
Service Line
Unit Price Excl. Amount Incl.
No. Quantity Tax Amount Tax
AM-5452-F Light Ready Panel-SHP,240V,1PH 1 1,671.48 1,671.48 1,671.48
LABOR-REPAIR REPAIR LABOR 4 107.00 428.00 428.00
FOUNT SERV Shipping 1 77.00 77.00 77.00
FOUNT SERV Parts for installation-New post,cement,and fitt 1 130.00 130.00 130.00
Total 2,306.48 2,306.48
Service quote price expires 90 days following order date.
Quote Approved By:
*An addendum is required for this contract.Approved per
Spending Resolution 2021-01 after discussion with the Chairman.
161 1A 3
CHAPTER 2021-194
Committee Substitute for Committee Substitute for
Committee Substitute for House Bill No. 53
An act relating to public works; amending s. 255.0991, F.S.; revising a
prohibition relating to any solicitation for construction services paid for
with state appropriated funds; amending s. 255.0992, F.S.; revising the
definition of the term "public works project"; prohibiting the state or any
political subdivision that contracts for a public works project from taking
specified action against certain persons that are engaged in a public works
project or have submitted a bid for such a project; providing applicability;
amending s. 403.928, F.S.; requiring the Office of Economic and Demo-
graphic Research to include an analysis of certain expenditures in its
annual assessment; creating s. 403.9301, F.S.; providing definitions;
requiring counties, municipalities, and special districts that provide
wastewater services to develop a needs analysis that includes certain
information by a specified date; requiring municipalities and special
districts to submit such analyses to a certain county; requiring the county
to file a compiled document with the coordinator of the Office of Economic
and Demographic Research by a specified date; requiring the office to
evaluate the document and include an analysis in its annual assessment;
providing applicability; creating s. 403.9302, F.S.; providing definitions;
requiring counties, municipalities, and special districts that provide
stormwater management to develop a needs analysis that includes certain
information by a specified date; requiring municipalities and special
districts to submit such analyses to a certain county; requiring the county
to file a compiled document with the Secretary of Environmental
Protection and the coordinator of the Office of Economic and Demographic
Research by a specified date; requiring the office to evaluate the document
and include an analysis in its annual assessment; providing applicability;
providing a determination and declaration of important state interest;
providing an effective date.
Be It Enacted by the Legislature of the State of Florida:
Section 1. Subsection (2) of section 255.0991, Florida Statutes, is
amended to read:
255.0991 Contracts for construction services; prohibited local govern-
ment preferences.—
(2) For any a competitive solicitation for construction services paid for
with any in which 50 percent or more of the cost will be paid from state-
appropriated funds eh-wave been appropriated at the time of the
competitive solicitation, a state college, county, municipality, school district,
or other political subdivision of the state may not use a local ordinance or
regulation to prevent a certified, licensed, or registered contractor,
1
CODING: Words -stricken are deletions; words underlined are additions.
16I A3
Ch. 2021-194 LAWS OF FLORIDA Ch. 2021-194
subcontractor, or material supplier or carrier, from participating in the
bidding process that provides a preference based upon:
(a) The contractor's Maintaining an office or place of business within a
particular local jurisdiction;
(b) The contractor's Hiring employees or subcontractors from within a
particular local jurisdiction; or
(c) The contractor's Prior payment of local taxes, assessments, or duties
within a particular local jurisdiction.
Section 2. Paragraph (b) of subsection (1) and subsections (2) and (3) of
section 255.0992, Florida Statutes, are amended to read:
255.0992 Public works projects; prohibited governmental actions.—
(1) As used in this section, the term:
(b) "Public works project" means an activity exceeding $1 million in
value that is of which 50 percent or more of the cost will be paid for with any
from state-appropriated funds that were appropriated-at--the-time-ef-the
competitive solicitation and which consists of the construction, mainte-
nance, repair, renovation, remodeling, or improvement of a building, road,
street, sewer, storm drain, water system, site development, irrigation
system, reclamation project, gas or electrical distribution system, gas or
electrical substation, or other facility, project, or portion thereof that is
owned in whole or in part by any political subdivision.
(2)(a) Except as required by federal or state law,the state or any political
subdivision that contracts for a public works project may not take the
following actions:
(a) Prevent a certified, licensed, or registered contractor, subcontractor,
or material supplier or carrier, from participating in the bidding process
based on the geographic location of the company headquarters or offices of
the contractor, subcontractor, or material supplier or carrier submitting a
bid on a public works project or the residences of employees of such
contractor, subcontractor, or material supplier or carrier.
(b) Require that a contractor, subcontractor, or material supplier or
carrier engaged in a public works such project:
1. Pay employees a predetermined amount of wages or prescribe any
wage rate;
2. Provide employees a specified type, amount, or rate of employee
benefits;
3. Control, limit, or expand staffing; or
2
CODING: Words Ntricken are deletions; words underlined are additions.
1611A
Ch. 2021-194 LAWS OF FLORIDA Ch. 2021-194
4. Recruit, train, or hire employees from a designated, restricted, or
single source.
(c)(b) The state or any political subdivision that contracts for a public
works project may not Prohibit any contractor, subcontractor, or material
supplier or carrier able to perform such work that whe is qualified, licensed,
or certified as required by state or local law to perform such work from
receiving information about public works opportunities or from submitting a
bid on the public works project. This paragraph does not apply to vendors
listed under ss. 287.133 and 287.134.
(3) This section does not apply to the following:
(a) Contracts executed under chapter 337.
(b) A use authorized by s. 212.055(1) which is approved by a majority
vote of the electorate of the county or by a charter amendment approved by a
majority vote of the electorate of the county.
Section 3. Paragraph (e) is added to subsection (1) of section 403.928,
Florida Statutes, to read:
403.928 Assessment of water resources and conservation lands.—The
Office of Economic and Demographic Research shall conduct an annual
assessment of Florida's water resources and conservation lands.
(1) WATER RESOURCES.—The assessment must include all of the
following:
(e) Beginning with the assessment due January 1, 2022, an analysis of
the expenditures necessary to repair, replace, and expand water-related
infrastructure. As part of this analysis, the office shall periodically survey
public and private utilities.
Section 4. Section 403.9301, Florida Statutes, is created to read:
403.9301 Wastewater services projections.—
(1) The Legislature intends for each county, municipality, or special
district providing wastewater services to create a 20-year needs analysis.
(2) As used in this section, the term:
(a) "Domestic wastewater" has the same meaning as provided in s.
367.021.
(b) "Facility" means any equipment, structure, or other property,
including sewerage systems and treatment works, used to provide waste-
water services.
(c) "Treatment works" has the same meaning as provided in s.
403.031(11).
3
CODING: Words stricken are deletions; words underlined are additions.
Ch. 2021-194 LAWS OF FLORIDA Ch. 2021-194 1 6 1 1 A 3
(d) "Wastewater services" means service to a sewerage system, as
defined in s. 403.031(9), or service to domestic wastewater treatment works.
(3) By June 30, 2022, and every 5 years thereafter, each county,
municipality, or special district providing wastewater services shall develop
a needs analysis for its jurisdiction over the subsequent 20 years. In
projecting such needs, each local government shall include the following:
(a) A detailed description of the facilities used to provide wastewater
services.
(b) The number of current and projected connections and residents
served calculated in 5-year increments.
(c) The current and projected service area for wastewater services.
(d) The current and projected cost of providing wastewater services
calculated in 5-year increments.
(e) The estimated remaining useful life of each facility or its major
components.
(f) The most recent 5-year history of annual contributions to, expendi-
tures from, and balances of any capital account for maintenance or
expansion of any facility or its major components.
(g) The local government's plan to fund the maintenance or expansion of
any facility or its major components. The plan must include historical and
estimated future revenues and expenditures with an evaluation of how the
local government expects to close any projected funding gap.
(4) Upon completing the requirements of subsection (3), each munici-
pality or special district shall submit its needs analysis, as well as the
methodology and any supporting data necessary to interpret the results, to
the county within which the largest portion of its service area is located.
Each county shall compile all analyses submitted to it under this subsection
into a single document and include its own analysis in the document. The
county shall file the compiled document with the coordinator of the Office of
Economic and Demographic Research no later than July 31, 2022, and every
5 years thereafter.
(5) The Office of Economic and Demographic Research shall evaluate the
compiled documents from the counties for the purpose of developing a
statewide analysis for inclusion in the assessment due January 1, 2023,
pursuant to s. 403.928.
(6) This section applies to a rural area of opportunity as defined in s.
288.0656 unless the requirements of this section would create an undue
economic hardship for the county, municipality, or special district in the
rural area of opportunity.
4
CODING: Words ctrickcn are deletions; words underlined are additions.
1611A3
Ch. 2021-194 LAWS OF FLORIDA Ch. 2021-194
Section 5. Section 403.9302, Florida Statutes, is created to read:
403.9302 Stormwater management projections.—
(1) The Legislature intends for each county, municipality, or special
district providing a stormwater management program or stormwater
management system to create a 20-year needs analysis.
(2) As used in this section, the term:
(a) "Facility" means any equipment, structure, or other property,
including conveyance systems, used or useful in connection with providing
a stormwater management program or stormwater management system.
(b) "Stormwater management program" has the same meaning as
provided in s. 403.031(15).
(c) "Stormwater management system" has the same meaning as pro-
vided in s. 403.031(16).
(3) By June 30, 2022, and every 5 years thereafter, each county,
municipality, or special district providing a stormwater management
program or stormwater management system shall develop a needs analysis
for its jurisdiction over the subsequent 20 years. In projecting such needs,
each local government shall include the following:
(a) A detailed description of the stormwater management program or
stormwater management system and its facilities and projects.
(b) The number of current and projected residents served calculated in 5-
year increments.
(c) The current and projected service area for the stormwater manage-
ment program or stormwater management system.
(d) The current and projected cost of providing services calculated in 5-
year increments.
(e) The estimated remaining useful life of each facility or its major
components.
(f) The most recent 5-year history of annual contributions to, expendi-
tures from, and balances of any capital account for maintenance or
expansion of any facility or its major components.
kg) The local government's plan to fund the maintenance or expansion of
any facility or its major components. The plan must include historical and
estimated future revenues and expenditures with an evaluation of how the
local government expects to close any projected funding gap.
(4) Upon completing the requirements of subsection (3), each munici-
pality or special district shall submit its needs analysis, as well as the
5
CODING: Words stricken are deletions; words underlined are additions.
Ch. 2021-194 LAWS OF FLORIDA Ch. 2021-194 16 I t A 5
methodology and any supporting data necessary to interpret the results, to
the county within which the largest portion of its stormwater management
program or stormwater management system is located. Each county shall
compile all analyses submitted to it under this subsection into a single
document and include its own analysis in the document.The county shall file
the compiled document with the Secretary of Environmental Protection and
the coordinator of the Office of Economic and Demographic Research no later
than July 31, 2022, and every 5 years thereafter.
(5) The Office of Economic and Demographic Research shall evaluate the
compiled documents from the counties for the purpose of developing a
statewide analysis for inclusion in the assessment due January 1, 2023,
pursuant to s. 403.928.
(6) This section applies to a rural area of opportunity as defined in s.
288.0656 unless the requirements of this section would create an undue
economic hardship for the county, municipality, or special district in the
rural area of opportunity.
Section 6. The Legislature determines and declares that this act fulfills
an important state interest.
Section 7. This act shall take effect July 1, 2021.
Approved by the Governor June 29, 2021.
Filed in Office Secretary of State June 29, 2021.
6
CODING: Words ctrickcn are deletions; words underlined are additions.
161 1A 3
Naples Heritage Community Development District
Inframark,Infrastructure Management Services
210 N.University Drive,Suite 702,Coral Springs,Florida 33071 Tel.(954)753-5841 •Fax(954)345-1292
DATE: June 14, 2022
Mr. Derrick Johnssen
CLERK OF THE CIRCUIT COURT
Finance Department
Derek.johnssen@collierclerk.com
FROM: Alison Bruce
RE: Minutes of the Meeting held November 2, 2021 as
Approved at the January 4, 2022 Meeting
Enclosed for your records is a copy of the minutes of the above referenced meeting of the Naples
Heritage Community Development District, which are to be kept on file for public access.
/dmm
Encl:
Cc:
Mr. Gregory Urbancic
Coleman, Yovanovich& Koester, P.A.
gurbancic@gcjlaw.com
Tustin.fairclothAinframark.com
Gm@nhgcc.com
1611A 3
MINUTES OF MEETING
NAPLES HERITAGE
COMMUNITY DEVELOPMENT DISTRICT
The regular meeting of the Board of Supervisors of the Naples Heritage
Community Development District was held on Tuesday, November 2, 2021 at 9:00 a.m.
at the Naples Heritage Clubhouse, 8150 Heritage Club Way, Naples, Florida.
Present and constituting a quorum were:
Kenneth R. Gaynor Chairman
Peter Ramundo Vice Chairman
Gerald James Assistant Secretary
Richard Leonhard Assistant Secretary
Tom Rutkowski Assistant Secretary
Also present were:
Justin Faircloth District Manager
Patrick Dorbad NHGCC General Manager
Chad Montgomery Naples Heritage Golf& Country Club
Chris Gant Naples Heritage Golf& Country Club
Tim Richards Naples Heritage Golf& Country Club
The following is a summary of the discussions and actions taken at the
November 2, 2021 Naples Heritage Community Development District's Board of
Supervisors Meeting.
FIRST ORDER OF BUSINESS Roll Call
• Mr. Faircloth called the meeting to order and a quorum was established.
SECOND ORDER OF BUSINESS Public Comment on Agenda Items
• No public comments were received.
THIRD ORDER OF BUSINESS Approval of the Minutes of the May 4,
2021 Meeting
• Mr. Faircloth asked if there were any corrections, deletions, or changes to the
minutes, there being none,
1 6 I 1 A 3
November 2, 2021 Naples Heritage CDD
On MOTION by Mr. Leonhard seconded by Mr. Rutkowski with
all in favor the minutes of the May 4, 2021 meeting were approved
as presented.
FOURTH ORDER OF BUSINESS Old Business
• There being none, the next agenda item followed.
FIFTH ORDER OF BUSINESS New Business
A. Naples Heritage CDD/Naples Heritage Golf& Country Club Potential Joint
Projects
• Mr. Gaynor discussed the possibility of helping the Club out on particular projects if
possible.
• Mr. Faircloth commented on how certain projects had been handled in the past and
noted that Mr. Urbancic would need to sign off on any joint work.
SIXTH ORDER OF BUSINESS Manager's Report
A. Acceptance of Financial Statements, September 2021
On MOTION by Mr. James, seconded by Mr. Ramundo with all in
favor the financial statement dated September 2021 was accepted.
B. Motion to Assign Fund Balance as of September 30,2021
On MOTION by Mr. Leonhard seconded by Mr. Ramundo with all
in favor, the motion to assign fund balance as of September 30,
2021 was approved.
C. Acceptance of FY2021 Grau & Associates Engagement Letter
On MOTION by Mr. James seconded by Mr. Leonhard with all in
favor, the Fiscal Year 2021 audit engagement letter from Grau &
Associates was approved.
D. Consideration of Resolution 2022-01, Designation and Removal of Treasurer
On MOTION by Mr. Ramundo seconded by Mr. Rutkowski with
all in favor, resolution 2022-01 removing Alan Baldwin as
Treasurer and appointing Trumaine Easy as Treasurer was
adopted.
2
1 6 I 1 A 3
November 2, 2021 Naples Heritage CDD
E. Follow Up Items
i. Solitude Services Report
1. Solitude April 7,2021 Aeration Service Report
2. Solitude September 13, 2021 Aeration Service Report
• Mr. Faircloth noted Mr. Urbancic reported tract M is owned by the CDD per the
document review he conducted.
• Mr. Faircloth noted the District map had previously been updated to show the
exchange of properties between the CDD and the Club.
• Mr. Faircloth noted a contract had been enacted for the aeration systems for lakes 1-6
with Solitude at a cost of$100/month.
ii. FY2022 Insurance Review
iii. Field Management Report
• The field management report was reviewed with the Board. The Board requested Mr.
James follow-up with the Club on their efforts to address specific items listed in the
report and provide an update to the Board at future meetings.
• The Board requested Mr. Montgomery reach out to the Naples National Golf Club to
arrange a meeting between the parties to discuss the issues of invasive plants in the
preserves.
On MOTION by Mr. James seconded by Mr. Leonhard with all in
favor requesting the engineer to revise the District map to include
structure numbers as an overlay was approved.
• The Board requested staff obtain a proposal to address the stormwater structures
identified in the report with issues.
• Mr. Dorbad stated the rear fence has yet to be relocated so the project remains
outstanding
F. Ratification of Proposals Approved Under Spending Resolution 2021-01
i. Solitude Lake 1414 Fountain Proposals
1. SMQT-003657
2. SMQT-003962
3. SMQT-004021
On MOTION by Mr. Leonhard seconded by Mr. Ramundo with all
in favor the three Solitude proposals SMQT-003657, SMQU-
003962 and SMQT-004021 were ratified.
3
1 6 I 1 A 3
November 2, 2021 Naples Heritage CDD
G. House Bill 53 Information—Stormwater Needs Analysis
• Mr. Faircloth discussed the requirements and noted he would be reaching out to
Hole Montes to have the report ready at the May meeting.
SEVENTH ORDER OF BUSINESS Attorney's Report
• The attorney's report was covered earlier in the meeting.
EIGHTH ORDER OF BUSINESS Engineer's Report
• The Engineer's report was covered earlier in the meeting.
NINTH ORDER OF BUSINESS Supervisors' Requests
• No supervisors' requests were received.
TENTH ORDER OF BUSINESS Audience Comments
• No audience comments were received.
ELEVENTH ORDER OF BUSINESS Adjournment
On MOTION by Mr. James seconded by Mr. Rutkowski with all in
favor the meeting adjourned at 10:07 a.m.
Jus Fai loth Kenneth R. Gaynor
S retary Chairman
4
Immokalee CRA 30 Day Notice ay `� 1 B I
REQUEST FOR LEGALLLIER ADV CERT S NG OF P B ICUNTY FLORIDA rHEAKOS�t on of Property
To: Clerk to the Board: Please place the following as a:
® Normal legal Advertisement ❑ Other:
(Display Adv., location,etc.)
Originating Dept/Div: Immokalee Community Redevelopment Agency Person: Wanda Rodriguez,ext.8123 Date: 5/24/22
Petition No. (If none,give brief description): Notice—disposition of property Immokalee CRA
Petitioner: (Name&Address): N/A
Name&Address of any person(s)to be notified by Clerk's Office: (If more space is needed,attach separate sheet)
Hearing before BCC BZA Other N/A
Requested ad run date: Friday,May 27,2022
Newspaper(s)to be used:(Complete only if important):
® Naples Daily News ❑ Other ❑ Legally Required
Proposed Text: (Include legal description&common location&Size) see attached notice
Companion petition(s), if any&proposed hearing date: None
Purchase Order Number to be charged for advertising costs: PO#4500215431
Reviewed by:
ForesterDebrah202"slgned2.03.2416byF3oresterDebrnh223-0400'
Date: :
Division Administrator or Designee Date
List Attachments: notice concerning disposition of property in the Immokalee Community Redevelopment Area
DISTRIBUTION INSTRUCTIONS
A. For hearings before BCC or BZA: Initiating person to complete one copy and obtain Division Head approval before
submitting to County Manager. Note: If legal document is involved,be sure that any necessary legal review,or request
for same,is submitted to County Attorney before submitting to County Manager. The Manager's office will distribute
copies:
❑ County Manager agenda file: to ❑ Requesting Division ❑ Original
Clerk's Office
B. Other hearings: Initiating Division head to approve and submit original to Clerk's Office,retaining a copy for file.
FOR CLERK'S OFFICE USE ONLY: Rik4shin
Date Received: Date of Puhlio hPY;q ; 5 7 Date Advertised: 5 .9-7
1 b l 1B
NOTICE CONCERNING DISPOSITION OF PROPERTY IN THE IMMOKALEE
COMMUNITY REDEVELOPMENT AREA
Notice of an Invitation for Proposals is hereby given and The Agency desires as a matter of good public policy,
responses will be received until 5:00pm EST on Monday, and is required by law to consider alternative proposals
June 27, 2022 by the Immokalee Community concerning the disposition of the Subject Property, and
Redevelopment Area (ICRA) Office, 750 South 5th Street, redevelopment proposals involving lands owned by and
Suite C., Immokalee, FL 34142 for the purpose of controlled by the Agency. The Agency encourages proposals
facilitating the disposition of certain real property located from any interested and capable persons.
in Collier County,Florida.
3. Responsible proposers must be able to
Notice is hereby given that the Collier County demonstrate that they have the skill set, financial and legal
Community Redevelopment Agency(the "Agency") is calling ability to carry out any proposal made. Any proposal received
for proposals and will conduct a subsequent public meeting to will be subject to the determination made by the Agency that it
consider proposals concerning the means and methods for is in the public interest and in the furtherance of the purposes of
disposition of certain property and use rights-to-wit: Part III of Chapter 163,Florida Statutes,relating to community
redevelopment. All proposers are encouraged to carefully
1. Disposition of approximately 1.96 acres now review Part III or Chapter 163,Florida Statutes,and particularly
owned by the Agency(The"Subject Property")within the area Section 163.380 thereof relating to disposition of property in a
known as the Immokalee Community Redevelopment Area(the community redevelopment area. A responsible proposer must
"Redevelopment Area"). The Subject Property is located provide a written proposal to the Collier County Community
within the 17,092 acres Redevelopment Area in Section 4, Redevelopment Agency-ICRA,on or before Monday,June 27,
Township 47 South, Range 29 East in Collier County. The 2022 on or before 5:00 pm. All proposals received by the
parcel is more commonly described as 107 South 9th Street Agency will be evaluated in accordance with Section 163.380,
Immokalee,Florida(Folio#00122840009). Florida Statutes; as well as, the criteria and objective in this
As soon as feasible, the Agency desires to embark Notice.
upon a substantial redevelopment of the subject property It is anticipated that one proposer will be selected to
located in unincorporated areas of Collier County pursuant to negotiated and enter into an agreement which will achieve the
the Collier County Community Redevelopment Plan approved Agency's objective of (a) accomplishing the Agency's
and adopted by the County on May 10, 2022. Pursuant to community redevelopment vision,(b)best recovering the costs
Section 163.380, Florida Statutes, the Agency desires to sell, incurred by the Agency in acquiring the lands involved,and(c)
lease, dispose of, or otherwise transfer real property or any initiate redevelopment as soon as feasible. The Agency will
interest therein acquired by it for community redevelopment consider all feasible alternatives which achieve the foregoing
in a community redevelopment area to any private person or objectives.
persons, or may retain such property for public use. Such
disposition must be consistent with a community 4. The Agency unequivocally reserves the right
redevelopment plan for the area, subject to such obligations, to reject any and all responses. This notice is additionally
covenants, conditions, and restrictions running with the land provided in order to comply with the requirements of Part III,
as County deems is desirable to remedy blighted area Chapter 163, Florida Statutes. Questions or further inquiries
condition and carry out the redevelopment of the may be directed to Debrah Forester,Director at(239)252-8846.
Redevelopment Area.
Published:Friday,May 27,2022
2. The Community Redevelopment Plan
represents the guiding principles for the redevelopment
initiative. The Agency has negotiated with Catholic Charities
since May 21,2021 for an interest in the Subject Property,but
has no commitment or obligation to accept such proposal.
Copies of the Collier County Community Redevelopment Plan,
the draft proposal from Catholic Charities, and accompanying
explanatory materials are available on the Immokalee
Community Redevelopment Area's website at
www.Immokaleecra.com or may be obtained from the
Immokalee Community Redevelopment Area Office at 750
South 5th Street, Suite C.,Immokalee,FL 34142.
16I1B 1
NDN Acct #323534
May 25, 2022
Attn: Legals
Naples News Media
1100 Immokalee Road
Naples, FL 34110
Re: 30-day Notice Disposition of Property, ICRA 9th Street Property
Dear Legals:
Please advertise the above referenced notice (in the Classified Section of the
paper) on Friday, May 27, 2022, and send the Affidavit of Publication, together
with charges involved, to this office.
Thank you.
Sincerely,
Martha Vergara,
Deputy Clerk
P.O. # 4500215431
16I181
NOTICE CONCERNING DISPOSITION OF PROPERTY IN THE IMMOKALEE
COMMUNITY REDEVELOPMENT AREA
Notice of an Invitation for Proposals is hereby given and The Agency desires as a matter of good public policy,
responses will be received until 5:00pm EST on Monday, and is required by law to consider alternative proposals
June 27, 2022 by the Immokalee Community concerning the disposition of the Subject Property, and
Redevelopment Area (ICRA) Office, 750 South 5th Street, redevelopment proposals involving lands owned by and
Suite C., Immokalee, FL 34142 for the purpose of controlled by the Agency. The Agency encourages proposals
facilitating the disposition of certain real property located from any interested and capable persons.
in Collier County,Florida.
3. Responsible proposers must be able to
Notice is hereby given that the Collier County demonstrate that they have the skill set, financial and legal
Community Redevelopment Agency(the"Agency") is calling ability to carry out any proposal made. Any proposal received
for proposals and will conduct a subsequent public meeting to will be subject to the determination made by the Agency that it
consider proposals concerning the means and methods for is in the public interest and in the furtherance of the purposes of
disposition of certain property and use rights-to-wit: Part III of Chapter 163,Florida Statutes,relating to community
redevelopment. All proposers are encouraged to carefully
1. Disposition of approximately 1.96 acres now review Part III or Chapter 163,Florida Statutes,and particularly
owned by the Agency(The"Subject Property")within the area Section 163.380 thereof relating to disposition of property in a
known as the Immokalee Community Redevelopment Area(the community redevelopment area. A responsible proposer must
"Redevelopment Area"). The Subject Property is located provide a written proposal to the Collier County Community
within the 17,092 acres Redevelopment Area in Section 4, Redevelopment Agency-ICRA,on or before Monday,June 27,
Township 47 South, Range 29 East in Collier County. The 2022 on or before 5:00 pm. All proposals received by the
parcel is more commonly described as 107 South 9th Street Agency will be evaluated in accordance with Section 163.380,
Immokalee,Florida(Folio#00122840009). Florida Statutes; as well as, the criteria and objective in this
As soon as feasible, the Agency desires to embark Notice.
upon a substantial redevelopment of the subject property It is anticipated that one proposer will be selected to
located in unincorporated areas of Collier County pursuant to negotiated and enter into an agreement which will achieve the
the Collier County Community Redevelopment Plan approved Agency's objective of (a) accomplishing the Agency's
and adopted by the County on May 10, 2022. Pursuant to community redevelopment vision,(b)best recovering the costs
Section 163.380, Florida Statutes, the Agency desires to sell, incurred by the Agency in acquiring the lands involved,and(c)
lease, dispose of, or otherwise transfer real property or any initiate redevelopment as soon as feasible. The Agency will
interest therein acquired by it for community redevelopment consider all feasible alternatives which achieve the foregoing
in a community redevelopment area to any private person or objectives.
persons, or may retain such property for public use. Such
disposition must be consistent with a community 4. The Agency unequivocally reserves the right
redevelopment plan for the area, subject to such obligations, to reject any and all responses. This notice is additionally
covenants, conditions, and restrictions running with the land provided in order to comply with the requirements of Part III,
as County deems is desirable to remedy blighted area Chapter 163, Florida Statutes. Questions or further inquiries
condition and carry out the redevelopment of the may be directed to Debrah Forester,Director at(239)252-8846.
Redevelopment Area.
Published: Friday,May 27,2022
2. The Community Redevelopment Plan
represents the guiding principles for the redevelopment
initiative. The Agency has negotiated with Catholic Charities
since May 21,2021 for an interest in the Subject Property,but
has no commitment or obligation to accept such proposal.
Copies of the Collier County Community Redevelopment Plan,
the draft proposal from Catholic Charities, and accompanying
explanatory materials are available on the Immokalee
Community Redevelopment Area's website at
www.Immokaleecra.com or may be obtained from the
Immokalee Community Redevelopment Area Office at 750
South 5th Street, Suite C., Immokalee,FL 34142.
Martha S. Vergara B
From: Martha S. Vergara
Sent: Wednesday, May 25, 2022 10:04 AM
To: Naples Daily News Legals
Subject: Immokalee CRA 30 day notice disposition of property(BCC 5-27-22)
Attachments: 30 day Notice Disposition of Property- 1.96 Acres ICRA 9th Street Property DRAFT May
24 Final 2 (BCC 5-27-22).docx; 30 day Notice Disposition of Property- 1.96 Acres ICRA
9th Street Property DRAFT May 24 Final 2 (BCC 5-27-22).docx
Importance: High
Hello,
Please advertise the following attached on Friday, May 27, 2022.
To be placed in that portion of the newspaper where classified advertisements appear.
Please forward an ok when received, if you have any questions feel free to call.
Thanks,
Martha Vergara
BMR&VAB Senior Deputy Clerk
isvvr couRr Office: 239-252-7240
1.,1 Fax: 239-252-8408
E-mail: martha.vergara@CollierClerk.com
Office of the Clerk of the Circuit Court
& Comptroller of Collier County
F ,l 3299 Tamiami Trail E, Suite #401
Rctnrr'.•
Naples, FL 34112
www.CollierClerk.com
i
Martha S. Vergara 16 ! 1 B 1
From: Martha S. Vergara
Sent: Wednesday, May 25, 2022 11:04 AM
To: ForesterDebrah; RodriguezWanda
Subject: Immokalee CRA 30-Day Notice for Disposition of Property (5/27/22)
Attachments: OrderConf.pdf
Morning,
Attached is the ad proof for the referenced.
Let me know of any changes needed.
Thanks,
Martha Vergara
BMR&VAB Senior Deputy Clerk
(Y)U,o, Office: 239-252-7240
awc
1,, Fax: 239-252-8408
r E-mail: martha.vergara@CollierClerk.com
Office of the Clerk of the Circuit Court
" * & Comptroller of Collier County
9?`,F Lle 3299 Tamiami Trail E, Suite #401
Rc"`riN`� �~ Naples, FL 34112
www.CollierClerk.com
i
�' Nws161181
.� ap1rs tit
PART OF THE USA TODAY NETWORK
BCC OFFICE OF MGMT B
3299 TAMIAMI TRL E
NAPLES FL 34112--574
Account AD# Net Amount Tax Amount Total Amount Payment Method Payment Amount Amount Due
1303807 0005275380 $577.50 $0.00 $577.50 Invoice $0.00 $577.50
Sales Rep: KTheodore Order Taker: KTheodore Order Created 05/25/2022
Product #Ins Column Agate Lines Start Date End Date
NDN-Naples Daily News 1 3.00 165 05/27/2022 05/27/2022
NDN-naplesnews.com 1 3.00 165 05/27/2022 05/27/2022
*ALL TRANSACTIONS CONSIDERED PAID IN FULL UPON CLEARANCE OF FINANCIAL INSTITUTION
161181
Text of Ad: 05/25/2022
NOTICE CONCERNING DISPOSITION OF PROPERTY IN THE IMMOKALEE COMMUNITY REDEVELOP-
MENT AREA
Notice of an Invitation for Proposals is hereby given and responses will be received until 5:00pm
EST on Monday,June 27, 2022 by the Immokalee Community Redevelopment Area (ICRA)Office,
750 South 5th Street, Suite C., Immokalee, FL 34142 for the purpose of facilitating the disposition
of certain real property located in Collier County,Florida.
Notice is hereby given that the Collier County Community Redevelopment Agency (the "Agency")
is calling for proposals and will conduct a subsequent public meeting to consider proposals con-
cerning the means and methods for disposition of certain property and use rights-to-wit:
1. Disposition of approximately 1.96 acres now owned by the Agency (The "Subject Property")
within the area known as the Immokalee Community Redevelopment Area (the "Redevelopment
Area"). The Subject Property is located within the 17,092 acres Redevelopment Area in Section 4,
Township 47 South, Range 29 East in Collier County. The parcel is more commonly described as
107 South 9th Street lmmokalee, Florida(Folio#00122840009).
As soon as feasible, the Agency desires to embark upon a substantial redevelopment of the sub-
ject property located in unincorporated areas of Collier County pursuant to the Collier County
Community Redevelopment Plan approved and adopted by the County on May 10, 2022. Pur-
suant to Section 163.380, Florida Statutes, the Agency desires to sell, lease, dispose of, or other-
wise transfer real property or any interest therein acquired by it for community redevelopment in
a community redevelopment area to any private person or persons, or may retain such property
for public use. Such disposition must be consistent with a community redevelopment plan for the
area, subject to such obligations, covenants, conditions, and restrictions running with the land as
County deems is desirable to remedy blighted area condition and carry out the redevelopment of
the Redevelopment Area.
2. The Community Redevelopment Plan represents the guiding principles for the redevelopment
initiative. The Agency has negotiated with Catholic Charities since May 21, 2021 for an interest in
the Subject Property, but has no commitment or obligation to accept such proposal. Copies of the
Collier County Community Redevelopment Plan, the draft proposal from Catholic Charities, and
accompanying explanatory materials are available on the lmmokalee Community Redevelopment
Area's website at www.Immokaleecra.com or may be obtained from the Immokalee Community
Redevelopment Area Office at 750 South 5th Street,Suite C.,Immokalee,FL 34142.
The Agency desires as a matter of good public policy, and is required by law to consider alterna-
tive proposals concerning the disposition of the Subject Property, and redevelopment proposals
involving lands owned by and controlled by the Agency. The Agency encourages proposals from
any interested and capable persons.
3. Responsible proposers must be able to demonstrate that they have the skill set, financial and le-
gal ability to carry out any proposal made. Any proposal received will be subject to the determi-
nation made by the Agency that it is in the public interest and in the furtherance of the purposes
of Part III of Chapter 163, Florida Statutes, relating to community redevelopment. All proposers
are encouraged to carefully review Part III or Chapter 163, Florida Statutes, and particularly Sec-
tion 163.380 thereof relating to disposition of property in a community redevelopment area. A
responsible proposer must provide a written proposal to the Collier County Community Redevel-
opment Agency - ICRA, on or before Monday, June 27, 2022 on or before 5:00 pm. All proposals
received by the Agency will be evaluated in accordance with Section 163.380, Florida Statutes; as
well as,the criteria and objective in this Notice.
It is anticipated that one proposer will be selected to negotiated and enter into an agreement
which will achieve the Agency's objective of(a)accomplishing the Agency's community redevelop-
ment vision, (b) best recovering the costs incurred by the Agency in acquiring the lands involved,
and (c) initiate redevelopment as soon as feasible. The Agency will consider all feasible alterna-
tives which achieve the foregoing objectives.
4.The Agency unequivocally reserves the right to reject any and all responses. This notice is addi-
tionally provided in order to comply with the requirements of Part III, Chapter 163, Florida Stat-
utes. Questions or further inquiries may be directed to Debrah Forester, Director at (239) 252-
8846.
May 27,2022 #5275380
1611E 1
Martha S. Vergara
From: RodriguezWanda <Wanda.Rodriguez@colliercountyfl.gov>
Sent: Wednesday, May 25, 2022 11:16 AM
To: Martha S. Vergara; Minutes and Records
Cc: ForesterDebrah
Subject: RE: Immokalee CRA 30-Day Notice for Disposition of Property (5/27/22)
Attachments: proof corrections.pdf
Martha,
There are some formatting issues in the proof. Please see notes in the attached and ask NDN to
make the requested adjustments and send us a revised proof. Let me know if you have any
questions.
Thank you,
Wanda Rodriguez, MCP, CT. 4
Office of the County .Attorney
(239) 252-8400
From: Martha S.Vergara <Martha.Vergara@collierclerk.com>
Sent: Wednesday, May 25, 2022 11:04 AM
To: ForesterDebrah<Debrah.Forester@colliercountyfl.gov>; RodriguezWanda <Wanda.Rodriguez@colliercountyfl.gov>
Subject: Immokalee CRA 30-Day Notice for Disposition of Property(5/27/22)
EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when
opening attachments or clicking links.
Morning,
Attached is the ad proof for the referenced.
Let me know of any changes needed.
Thanks,
1
Martha S. Vergara 1611131
From: Martha S. Vergara
Sent: Wednesday, May 25, 2022 11:21 AM
To: 'Gannett Legals Public Notices 4'
Subject: RE: 5275380 Immokalee CRA 30 day notice disposition of property(BCC 5-27-22)
Attachments: proof corrections.pdf
Importance: High
Morning Keyoona,
Attached are the revisions requested by the County Attorney's Office.
Please revise and send a revised ad proof.
Thanks,
Martha
From: Gannett Legals Public Notices 4<ganlegpubnotices4@gannett.com>
Sent: Wednesday, May 25, 2022 10:26 AM
To: Martha S.Vergara <Martha.Vergara@collierclerk.com>
Subject: RE: 5275380 Immokalee CRA 30 day notice disposition of property(BCC 5-27-22)
External Message: Please use caution when opening attachments, clicking links,or replying to this message.
Hello,
Your notice is scheduled to publish May 27th in the Naples Daily News.The total cost of your ad is$577.50,which
includes a publisher affidavit that will be mailed to you after the last date of publication. Please review your proof
carefully and advise of any corrections needed.
Thank you,
Keyonna Theodore
Public Notice Representative
•NE NETWORK LOCALIQ
Office: 844-254-5287
From: Martha S.Vergara <Martha.Vergara@collierclerk.com>
Sent: Wednesday, May 25, 2022 10:04 AM
To: NDN-Legals<legals@naplesnews.com>
1
s(,� r�rb 40-0 1.1m, 1611B 1
.11
Text of Ad: 05/251202% rd_��v
NOTICE CONCERNING DISPOSITION OF PROPERTAN THE IMMOKALEE COMMUNITY REDEVELOP-
MENT AREA f• ( ��
Notice of an Invitation for Proposals is hereby given and responses will be received until 5:00 pm S C1
EST on Monday, June 27. 2022 by the Immokalee Community Redevelopment Area (ICRA)Office,
750 South 5th Street, Suite C., Immokalee, FL 34142 for the purpose of facilitating the disposition
of certain real property located in Collier County,Florida. .�c�. •
�Notice is hereby given that the Collier County Community Redevelopment Agency(the "Agency"r 1/15Qs1 (fit ��Qis calling for proposals and will conduct a subsequent public meeting to consider proposals con- c'e-
cerning the means and methods for disposition of certain property and use rights-to-wit:
----Zit Disposition of approximately 1.96 acres now owned by the Agency (The "Subject Property")
within the area known as the Immokalee Community Redevelopment Area (the "Redevelopment
Area"). The Subject Property is located within the 17,092 acres Redevelopment Area in Section 4,
Township 47 South, Range 29 East in Collier County. The parcel is more commonly described as
107 South 9th Street Immokalee,Florida(Folio#00122840009).
As soon as feasible, the Agency desires to embark upon a substantial redevelopment of the sub-
'ject property located in unincorporated areas of Collier County pursuant to the Collier County
Community Redevelopment Plan approved and adopted by the County on May 10, 2022. Pur-
suant to Section 163.380, Florida Statutes, the Agency desires to sell, lease, dispose of, or other-
wise transfer real property or any interest therein acquired by it for community redevelopment in
a community redevelopment area to any private person or persons, or may retain such property
for public use. Such disposition must be consistent with a community redevelopment plan for the
area, subject to such obligations, covenants, conditions, and restrictions running with the land as
County deems is desirable to remedy blighted area condition and carry out the redevelopment of
the Redevelopment Area.
-)2. The Community Redevelopment Plan represents the guiding principles for the redevelopment
initiative. The Agency has negotiated with Catholic Charities since May 21, 2021 for an interest in
the Subject Property, but has no commitment or obligation to accept such proposal. Copies of the
Collier County Community Redevelopment Plan, the draft proposal from Catholic Charities, and
accompanying explanatory materials are available on the Immokalee Community Redevelopment
Area's website at www.lmmokaleecra.com or may be obtained from the Immokalee Community
Redevelopment Area Office at 750 South 5th Street,Suite C.,Immokalee,FL 34142.
The Agency desires as a matter of good public policy, and is required by law to consider alterna-
tive proposals concerning the disposition of the Subject Property, and redevelopment proposals
involving lands owned by and controlled by the Agency. The Agency encourages proposals from
any interested and capable persons.
�3. Responsible proposers must be able to demonstrate that they have the skill set,financial and le-
gal ability to carry out any proposal made. Any proposal received will be subject to the determi-
nation made by the Agency that it is in the public interest and in the furtherance of the purposes
of Part III of Chapter 163, Florida Statutes, relating to community redevelopment. All proposers
are encouraged to carefully review Part III or Chapter 163, Florida Statutes, and particularly Sec-
tion 163.380 thereof relating to disposition of property in a community redevelopment area. A
responsible proposer must provide a written proposal to the Collier County Community Redevel-
opment Agency -ICRA, on or before Monday, June 27, 2022 on or before 5:00 pm. All proposals
received by the Agency will be evaluated in accordance with Section 163.380, Florida Statutes; as
well as,the criteria and objective in this Notice.
—>It is anticipated that one proposer will be selected to negotiated and enter into an agreement
which will achieve the Agency's objective of(a)accomplishing the Agency's community redevelop-
ment vision, (b) best recovering the costs incurred by the Agency in acquiring the lands involved,
and (c) initiate redevelopment as soon as feasible. The Agency will consider all feasible alterna-
tives which achieve the foregoing objectives.
The Agency unequivocally reserves the right to reject any and all responses. This notice is addi-
tionally provided in order to comply with the requirements of Part III, Chapter 163, Florida Stat-
utes. Questions or further inquiries may be directed to Debrah Forester, Director at (239) 252-
8846.
May 27,2022 #5275380
i eAcD� h w arks
� P 5 �'P
NOTICE CONCERNING DISPOSITION OF PROPERTY
IN THE IMMOKALEE COMMUNITY REDEVELOPMENT AREA
Notice of an Invitation for Proposals is hereby given and responses will be received until 5:00pm
EST on Monday, June 27, 2022 by the Immokalee Community Redevelopment Area (ICRA) Office.
750 South 5th Street, Suite C., Immokalee, FL 34142 for the purpose of facilitating the disposition
of certain real property located in Collier County. Florida.
Notice is hereby given that the Collier County Community Redevelopment Agency (the "Agency")
is calling for proposals and will conduct a subsequent public meeting to consider proposals con-
cerning the means and methods for disposition of certain property and use rights-to-wit:
1. Disposition of approximately 1.96 acres now owned by the Agency (The "Subject Property")
within the area known as the Immokalee Community Redevelopment Area (the "Redevelopment
Area"). The Subject Property is located within the 17,092 acres Redevelopment Area in Section 4,
Township 47 South, Range 29 East in Collier County The parcel is more commonly described as
107 South 9th Street Immokalee, Florida (Folio#00122840009).
As soon as feasible, the Agency desires to embark upon a substantial redevelopment of the sub-
ject property located in unincorporated areas of Collier County pursuant to the Collier County
Community Redevelopment Plan approved and adopted by the County on May 10, 2022. Pur-
suant to Section 163.380, Florida Statutes, the Agency desires to sell, lease, dispose of, or other-
wise transfer real property or any interest therein acquired by it for community redevelopment in
a community redevelopment area to any private person or persons, or may retain such property
for public use. Such disposition must be consistent with a community redevelopment plan for the
area, subject to such obligations, covenants, conditions, and restrictions running with the land as
County deems is desirable to remedy blighted area condition and carry out the redevelopment of
the Redevelopment Area.
2. The Community Redevelopment Plan represents the guiding principles for the redevelopment
initiative. The Agency has negotiated with Catholic Charities since May 21, 2021 for an interest in
the Subject Property, but has no commitment or obligation to accept such proposal. Copies of the
Collier County Community Redevelopment Plan, the draft proposal from Catholic Charities, and
accompanying explanatory materials are available on the Immokalee Community Redevelopment
Area's website at www.lmmokaleecra.com or may be obtained from the Immokalee Community
Redevelopment Area Office at 750 South 5th Street, Suite C., Immokalee, FL 34142.
The Agency desires as a matter of good public policy, and is required by law to consider alterna-
tive proposals concerning the disposition of the Subject Property, and redevelopment proposals
involving lands owned by and controlled by the Agency. The Agency encourages proposals from
any interested and capable persons.
3.Responsible proposers must be able to demonstrate that they have the skill set, financial and le-
gal ability to carry out any proposal made. Any proposal received will be subject to the determi-
nation made by the Agency that it is in the public interest and in the furtherance of the purposes
of Part III of Chapter 163, Florida Statutes, relating to community redevelopment. All proposers
are encouraged to carefully review Part III or Chapter 163, Florida Statutes, and particularly Sec-
tion 163.380 thereof relating to disposition of property in a community redevelopment area. A
responsible proposer must provide a written proposal to the Collier County Community Redevel-
opment Agency -ICRA, on or before Monday, June 27, 2022 on or before 5:00 pm. All proposals
received by the Agency will be evaluated in accordance with Section 163.380, Florida Statutes; as
well as,the criteria and objective in this Notice_
It is anticipated that one proposer will be selected to negotiated and enter into an agreement
which will achieve the Agency's objective of (a) accomplishing the Agency's community redevelop-
ment vision, (b) best recovering the costs incurred by the Agency in acquiring the lands involved,
and (c) initiate redevelopment as soon as feasible. The Agency will consider all feasible alterna-
tives which achieve the foregoing objectives.
4. The Agency unequivocally reserves the right to reject any and all responses. This notice is addi-
tionally provided in order to comply with the requirements of Part III, Chapter 163, Florida Stat-
utes. Questions or further inquiries may be directed to Debrah Forester, Director at (239) 252-
8846.
May 27, 2022 #5275380
From: Martha S. Vergara <Martha.Vergara@collierclerk.com>
Sent: Wednesday, May 25, 2022 10:21 AM
To: Gannett Legals Public Notices 4<ganlegpubnotices4@gannett.com>
Subject: RE: 5275380 Immokalee CRA 30 day notice disposition of property(BCC 5-27-22)
Importance: High
Morning Keyoona,
2
Attached are the revisions requested by the County Attorney's Office. 1 6 I la 1
Please revise and send a revised ad proof.
Thanks,
Martha
From: Gannett Legals Public Notices 4<ganlegpubnotices4@gannett.com>
Sent: Wednesday, May 25, 2022 10:26 AM
To: Martha S.Vergara <Martha.Vergara@collierclerk.com>
Subject: RE: 5275380 Immokalee CRA 30 day notice disposition of property(BCC 5-27-22)
External Message: Please use caution when opening attachments,clicking links,or replying to this message.
Hello,
Your notice is scheduled to publish May 27th in the Naples Daily News. The total cost of your ad is$577.50,which
includes a publisher affidavit that will be mailed to you after the last date of publication. Please review your proof
carefully and advise of any corrections needed.
Thank you,
Keyonna Theodore
Public Notice Representative
,NITwo LOCALiQ
Office: 844-254-5287
From: Martha S.Vergara <Martha.Vergara@collierclerk.com>
Sent: Wednesday, May 25, 2022 10:04 AM
To: NDN-Legals<legals@naplesnews.com>
Subject: 5275380 Immokalee CRA 30 day notice disposition of property(BCC 5-27-22)
Importance: High
Hello,
Please advertise the following attached on Friday, May 27, 2022.
To be placed in that portion of the newspaper where classified advertisements appear.
Please forward an ok when received, if you have any questions feel free to call.
Thanks,
3
16I16 1
Martha S. Vergara
From: Martha S. Vergara
Sent: Wednesday, May 25, 2022 11:37 AM
To: ForesterDebrah; RodriguezWanda
Subject: RE: Immokalee CRA 30-Day Notice for Disposition of Property (5/27/22)
Attachments: ICRA 30-day Notice.pdf
Wanda,
Attached is NDN's revised ad proof.
Let me know of any other changes needed.
Thanks,
Martha
From: Martha S. Vergara
Sent: Wednesday, May 25, 2022 11:04 AM
To: ForesterDebrah <Debrah.Forester@colliercountyfl.gov>; RodriguezWanda <Wanda.Rodriguez@colliercountyfl.gov>
Subject: Immokalee CRA 30-Day Notice for Disposition of Property(5/27/22)
Morning,
Attached is the ad proof for the referenced.
Let me know of any changes needed.
Thanks,
Martha Vergara
BMR&VAB Senior Deputy Clerk
``gC�tiT(0%, Office: 239-252-7240
Fax: 239-252-8408
4e C E-mail: martha.vergara@CollierClerk.com
Office of the Clerk of the Circuit Court
"mob � &Comptroller of Collier County
� ° 3299 Tamiami Trail E, Suite #401
R`"`N`Y .~ Naples, FL 34112
www.CollierClerk.com
i
1611E 1
NOTICE CONCERNING DISPOSITION OF PROPERTY
IN THE IMMOKALEE COMMUNITY REDEVELOPMENT AREA
Notice of an Invitation for Proposals is hereby given and responses will be received until 5:00pm
EST on Monday, June 27, 2022 by the Immokalee Community Redevelopment Area (ICRA) Office,
750 South 5th Street, Suite C., Immokalee, FL 34142 for the purpose of facilitating the disposition
of certain real property located in Collier County, Florida.
Notice is hereby given that the Collier County Community Redevelopment Agency (the "Agency")
is calling for proposals and will conduct a subsequent public meeting to consider proposals con-
cerning the means and methods for disposition of certain property and use rights-to-wit:
1. Disposition of approximately 1.96 acres now owned by the Agency (The "Subject Property")
within the area known as the Immokalee Community Redevelopment Area (the "Redevelopment
Area"). The Subject Property is located within the 17,092 acres Redevelopment Area in Section 4,
Township 47 South, Range 29 East in Collier County The parcel is more commonly described as
107 South 9th Street Immokalee, Florida(Folio#00122840009).
As soon as feasible, the Agency desires to embark upon a substantial redevelopment of the sub-
ject property located in unincorporated areas of Collier County pursuant to the Collier County
Community Redevelopment Plan approved and adopted by the County on May 10, 2022. Pur-
suant to Section 163.380, Florida Statutes, the Agency desires to sell, lease, dispose of, or other-
wise transfer real property or any interest therein acquired by it for community redevelopment in
a community redevelopment area to any private person or persons, or may retain such property
for public use. Such disposition must be consistent with a community redevelopment plan for the
area, subject to such obligations, covenants, conditions, and restrictions running with the land as
County deems is desirable to remedy blighted area condition and carry out the redevelopment of
the Redevelopment Area.
2, The Community Redevelopment Plan represents the guiding principles for the redevelopment
initiative. The Agency has negotiated with Catholic Charities since May 21, 2021 for an interest in
the Subject Property, but has no commitment or obligation to accept such proposal. Copies of the
Collier County Community Redevelopment Plan, the draft proposal from Catholic Charities, and
accompanying explanatory materials are available on the Immokalee Community Redevelopment
Area's website at www.lmmokaleecra.com or may be obtained from the Immokalee Community
Redevelopment Area Office at 750 South 5th Street, Suite C., Immokalee, FL 34142.
The Agency desires as a matter of good public policy, and is required by law to consider alterna-
tive proposals concerning the disposition of the Subject Property, and redevelopment proposals
involving lands owned by and controlled by the Agency. The Agency encourages proposals from
any interested and capable persons.
3. Responsible proposers must be able to demonstrate that they have the skill set, financial and le-
gal ability to carry out any proposal made. Any proposal received will be subject to the determi-
nation made by the Agency that it is in the public interest and in the furtherance of the purposes
of Part III of Chapter 163, Florida Statutes, relating to community redevelopment. All proposers
are encouraged to carefully review Part III or Chapter 163, Florida Statutes, and particularly Sec-
tion 163.380 thereof relating to disposition of property in a community redevelopment area. A
responsible proposer must provide a written proposal to the Collier County Community Redevel-
opment Agency - ICRA, on or before Monday, June 27, 2022 on or before 5:00 pm. All proposals
received by the Agency will be evaluated in accordance with Section 163.380, Florida Statutes; as
well as, the criteria and objective in this Notice.
It is anticipated that one proposer will be selected to negotiated and enter into an agreement
which will achieve the Agency's objective of(a) accomplishing the Agency's community redevelop-
ment vision, (b) best recovering the costs incurred by the Agency in acquiring the lands involved,
and (c) initiate redevelopment as soon as feasible. The Agency will consider all feasible alterna-
tives which achieve the foregoing objectives.
4. The Agency unequivocally reserves the right to reject any and all responses. This notice is addi-
tionally provided in order to comply with the requirements of Part III, Chapter 163, Florida Stat•
utes. Questions or further inquiries may be directed to Debrah Forester, Director at (239) 252-
8846.
May 27, 2022 #5275380
1 6 I 1B 1
Martha S. Vergara
From: RodriguezWanda <Wanda.Rodriguez@colliercountyfl.gov>
Sent: Wednesday, May 25, 2022 11:42 AM
To: Martha S. Vergara; ForesterDebrah; ashton_h
Cc: BetancourtChristie
Subject: FW: Immokalee CRA 30-Day Notice for Disposition of Property (5/27/22)
Attachments: ICRA 30-day Notice.pdf
Martha: Thank you.
Debrah and Heidi: Please review the attached and advise if approved for publication.
"Wanda Rodriguez, MCP, CT.M
Office of the County Attorney
(239) 252-8400
From: Martha S. Vergara <Martha.Vergara@collierclerk.com>
Sent: Wednesday, May 25, 2022 11:37 AM
To: ForesterDebrah<Debrah.Forester@colliercountyfl.gov>; RodriguezWanda <Wanda.Rodriguez@colliercountyfl.gov>
Subject: RE: Immokalee CRA 30-Day Notice for Disposition of Property(5/27/22)
EXTERNAL EMAIL:This email is from an external source. Confirm this is a trusted sender and use extreme caution when
opening attachments or clicking links.
Wanda,
Attached is NDN's revised ad proof.
Let me know of any other changes needed.
Thanks,
Martha
From: Martha S.Vergara
Sent: Wednesday, May 25, 2022 11:04 AM
To: ForesterDebrah <Debrah.Forester@colliercountyfl.gov>; RodriguezWanda <Wanda.Rodriguez(acolliercountyfl.gov>
Subject: Immokalee CRA 30-Day Notice for Disposition of Property(5/27/22)
Morning,
Attached is the ad proof for the referenced.
1
Martha S. Vergara
From: BetancourtChristie <Christie.Betancourt@colliercountyfl.gov>
Sent: Wednesday, May 25, 2022 11:45 AM
To: RodriguezWanda; Martha S. Vergara; ForesterDebrah; ashton_h
Subject: RE: Immokalee CRA 30-Day Notice for Disposition of Property (5/27/22)
Looks good.
Regards,
Christie A. Betancourt, Operations Manager
750 South Fifth Street, Immokalee, FL 34142
(239) 867-0028 direct- (239) 252-6725 fax
(239) 285-7647 cell
Christie.Betancourt@colliercountyfl.gov
www.immokaleeCRA.com
From: RodriguezWanda <Wanda.Rodriguez@colliercountyfl.gov>
Sent:Wednesday, May 25, 2022 11:42 AM
To: Martha S.Vergara <Martha.Vergara@collierclerk.com>; ForesterDebrah <Debrah.Forester@colliercountyfl.gov>;
AshtonHeidi <Heidi.Ashton@colliercountyfl.gov>
Cc: BetancourtChristie <Christie.Betancourt@colliercountyfl.gov>
Subject: FW: Immokalee CRA 30-Day Notice for Disposition of Property(5/27/22)
Martha: Thank you.
Debrah and Heidi: Please review the attached and advise if approved for publication.
Wanda Rodriguez, MCP, CT.M
Office of the County .Attorney
(239) 252-8400
From: Martha S. Vergara <Martha.Vergara@collierclerk.com>
Sent: Wednesday, May 25, 2022 11:37 AM
To: ForesterDebrah <Debrah.Forester@colliercountvfl.gov>; RodriguezWanda <Wanda.Rodriguez@colliercountvfl.gov>
Subject: RE: Immokalee CRA 30-Day Notice for Disposition of Property(5/27/22)
EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when
opening attachments or clicking links.
Wanda,
Attached is NDN's revised ad proof.
1
1611B 1
Martha S. Vergara
From: RodriguezWanda <Wanda.Rodriguez@colliercountyfl.gov>
Sent: Wednesday, May 25, 2022 11:52 AM
To: Martha S. Vergara; Minutes and Records
Cc: ForesterDebrah
Subject: RE: Immokalee CRA 30-Day Notice for Disposition of Property (5/27/22)
Attachments: RE: Immokalee CRA 30-Day Notice for Disposition of Property (5/27/22); RE: Immokalee
CRA 30-Day Notice for Disposition of Property(5/27/22)
Martha,
Staff and attorney approvals are attached, this ad is good to go. Thank you!
'Wanda Rodriguez, .ACT, CT.M
Office of the County .Attorney
(239) 252-8400
From: Martha S.Vergara <Martha.Vergara@collierclerk.com>
Sent: Wednesday, May 25, 2022 11:37 AM
To: ForesterDebrah <Debrah.Forester@colliercountyfl.gov>; RodriguezWanda <Wanda.Rodriguez@colliercountyfl.gov>
Subject: RE: Immokalee CRA 30-Day Notice for Disposition of Property(5/27/22)
EXTERNAL EMAIL:This email is from an external source. Confirm this is a trusted sender and use extreme caution when
opening attachments or clicking links.
Wanda,
Attached is NDN's revised ad proof.
Let me know of any other changes needed.
Thanks,
Martha
From: Martha S.Vergara
Sent: Wednesday, May 25, 2022 11:04 AM
To: ForesterDebrah<Debrah.Forester@colliercountyfl.gov>; RodriguezWanda <Wanda.Rodriguez@colliercountyfl.gov>
Subject: Immokalee CRA 30-Day Notice for Disposition of Property(5/27/22)
Morning,
Attached is the ad proof for the referenced.
1
1611E 1
Martha S. Vergara
From: ForesterDebrah <Debrah.Forester@colliercountyfl.gov>
Sent: Wednesday, May 25, 2022 11:50 AM
To: ashton_h; RodriguezWanda; Martha S. Vergara
Cc: BetancourtChristie
Subject: RE: Immokalee CRA 30-Day Notice for Disposition of Property(5/27/22)
Approved by ICRA.Thank you
Best Regards,
Debrah
Phone I Bayshore Office—239-252-8846 I CeI1:239-285-8270
Phone Immokalee Office—239-867-0025
From:AshtonHeidi<Heidi.Ashton@colliercountyfl.gov>
Sent:Wednesday, May 25, 2022 11:49 AM
To: RodriguezWanda <Wanda.Rodriguez@colliercountyfl.gov>; Martha S. Vergara <Martha.Vergara@collierclerk.com>;
ForesterDebrah <Debrah.Forester@colliercountyfl.gov>
Cc: BetancourtChristie <Christie.Betancourt@colliercountyfl.gov>
Subject: RE: Immokalee CRA 30-Day Notice for Disposition of Property(5/27/22)
Wanda,
I approve the notice. Thanks.
f-teCcE.AsktoiA.-a' o
Ma KS{givtig Assistivt CouK,tu Attorvtie�
o f fLce o f t ie Couvitu Attorvt.eu
2800 Nortli Horseshoe Drive,Suite 301
Naples, FL 34104
(23J°) 252-877 3
From: RodriguezWanda <Wanda.Rodriguez@colliercountyfl.gov>
Sent: Wednesday, May 25, 2022 11:42 AM
To: Martha S.Vergara <Martha.Vergara@collierclerk.com>; ForesterDebrah<Debrah.Forester@colliercountyfl.gov>;
AshtonHeidi <Heidi.Ashton@colliercountvfl.gov>
Cc: BetancourtChristie <Christie.Betancourt@colliercountyfl.gov>
Subject: FW: Immokalee CRA 30-Day Notice for Disposition of Property(5/27/22)
Martha: Thank you.
Debrah and Heidi: Please review the attached and advise if approved for publication.
Wanda Rodriguez, ACP, CP. 11
i
161 1B 1
Martha S. Vergara
From: AshtonHeidi <Heidi.Ashton@colliercountyfl.gov>
Sent: Wednesday, May 25, 2022 11:49 AM
To: RodriguezWanda; Martha S. Vergara; ForesterDebrah
Cc: BetancourtChristie
Subject: RE: Immokalee CRA 30-Day Notice for Disposition of Property (5/27/22)
Attachments: ICRA 30-day Notice.pdf
Wanda,
I approve the notice. Thanks.
frt-ei-oli,AsktovL-C-'o
MavLaeivLoe AssestavLt Couvk At-tort/LT
Dice of the aouvLtu Attorvtelj
2800 North 1-forseslioe Dri.ve,Suite 301
Napes, FL 34104
(239) 252-877-3
From: RodriguezWanda <Wanda.Rodriguez@colliercountyfl.gov>
Sent: Wednesday, May 25, 2022 11:42 AM
To: Martha S. Vergara <Martha.Vergara@collierclerk.com>; ForesterDebrah<Debrah.Forester@colliercountyfl.gov>;
AshtonHeidi<Heidi.Ashton@colliercountyfl.gov>
Cc: BetancourtChristie <Christie.Betancourt@colliercountyfl.gov>
Subject: FW: Immokalee CRA 30-Day Notice for Disposition of Property(5/27/22)
Martha: Thank you.
Debrah and Heidi: Please review the attached and advise if approved for publication.
Wanda Rodriguez, MCP, CPM
Office of the County Attorney
(239) 252-8400
From: Martha S.Vergara <Martha.Vergara@collierclerk.com>
Sent: Wednesday, May 25, 2022 11:37 AM
To: ForesterDebrah <Debrah.Forester@colliercountyfl.gov>; RodriguezWanda <Wanda.Rodriguez@colliercountyfl.gov>
Subject: RE: Immokalee CRA 30-Day Notice for Disposition of Property(5/27/22)
EXTERNAL EMAIL:This email is from an external source. Confirm this is a trusted sender and use extreme caution when
opening attachments or clicking links.
Wanda,
1
1611131
Martha S. Vergara
From: Martha S. Vergara
Sent: Wednesday, May 25, 2022 12:02 PM
To: 'Gannett Legals Public Notices 4'
Subject: RE: 5275380 Immokalee CRA 30 day notice disposition of property (BCC 5-27-22)
Hi Keyoona,
The attached ad proof has been reviewed and approved.
Please proceed with publishing as requested on Friday, May 27, 2022.
Thanks,
Martha
From: Gannett Legals Public Notices 4<ganlegpubnotices4@gannett.com>
Sent: Wednesday, May 25, 2022 11:26 AM
To: Martha S. Vergara <Martha.Vergara@collierclerk.com>
Subject: RE: 5275380 Immokalee CRA 30 day notice disposition of property(BCC 5-27-22)
Importance: High
External Message: Please use caution when opening attachments, clicking links, or replying to this message.
$661.50
i
1SI1B 1
NAPLESNEWS.COM I FRIDAY, MAY 27,2022 I 19D
Public Notices I 0 Public Notices 0 Public Notices
NOTICE CONCERNING DISPOSITION OF PROPERTY
IN THE IMMOKALEE COMMUNITY REDEVELOPMENT AREA
Notice of an Invitation for Proposals Is hereby given and'responses will be received until 5:00pm
EST on Monday,June 27,2022 by the Immokalee Community Redevelopment Area(ICRA)Office,
750 South 5th Street,Suite C.,Immokalee, FL 34142 for the purpose of facilitating the disposition
of certain real property located in Collier County,Florida.
Notice Is hereby given that the Collier County Community Redevelopment Agency(the "Agency")
is calling for proposals and will conduct a subsequent public meeting to consider proposals con-
cerning the means and methods for disposition of certain property and use rights-to-wit:
1. Disposition of approximately 1.96 acres now owned by the Agency,(The"Subject Property")
within the area known as the Immokalee Community Redevelopment Area Attie."Redevelopment
Area"). The Subject Property is located within the 17,092 acres Redevelopment Area'in Section 4,
Township 47 South, Range 29 East In Collier County. The parcel is more corhmonly'described as
107 South 9th Street Immokalee,Florida(Folio#00122840009).
As soon as feasible, the Agency desires to embark upon a substantial redevelopment of the sub-
ject property located in unincorporated areas of Collier County pursuant to the Collier County
Community Redevelopment Plan approved and adopted by the County on May 10, 2022. Pur-
suant to Section 163.380, Florida Statutes, the Agency desires to sell, lease, dispose of, or other-
wise transfer real property or any interest therein acquired by it for community redevelopment in
a community redevelopment area to any private person or persons, or may retain such property
for public use. Such disposition must be consistent with a community redevelopment plan for the
area,subject to such obligations, covenants, conditions, and restrictions running with the land as
County deems is desirable to remedy blighted area condition and carry out the redevelopment of
the Redevelopment Area.
2.The Community Redevelopment Plan represents the guiding principles for the redevelopment
initiative. The Agency has negotiated with Catholic Charities since May 21,2021 for an interest in
the Subject Property, but has no commitment or obligation to accept such proposal. Copies of the
Collier County Community Redevelopment Plan, the draft proposal from Catholic Charities, and
accompanying explanatory materials are available on the Immokalee Community Redevelopment
Area's website at www,IMmokaleecra.com or may be obtained from the Immokalee Community
Redevelopment Area Office at 750 South 5th Street,Suite C.,Immokalee,FL 34142.
The Agency desires as a matter of good public policy and is required by law to consider alterna-
tive'propdsals concerning the disposition of the Subject Property, and redevelopment proposals
Involving lands owned by and controlled by the Agency. The Agency encourages proposals from
any interested and capable persons.
3.Responsible proposers must be able to demonstrate that they have the skill set,financial and le-
gal ability to.carry out any proposal made. Any proposal received Will be subject to the determi-
nation made by the Agency that it is In the public interest and in the furtherance of the purposes
of.Part III of Chapter 163, Florida Statutes, relating to community redevelopment. All proposers
are encouraged to carefully review Part III or Chapter 163, Florida Statutes, and particularly Sec-
tion 163.380 thereof relating to disposition of property in a community redevelopment area. A
responsible proposer must provide a written proposal to the Collier County Community Redevel-
opment Agency-ICRA,on or before Monday, June 27, 2022 on or before 5:00 pm. All proposals
received by the Agency will be evaluated in accordance with Section 163.380, Florida Statutes; as
well as,the criteria and objective in this Notice.
It is anticipated that one proposer will be selected to negotiated and enter into an agreement
which will achieve the Agency's objective of(a)accomplishing the Agency's community redevelop-
ment vision, (b)best recovering the costs incurred by the Agency in acquiring the lands involved,
and (c)initiate redevelopment as soon as feasible. The Agency will consider all feasible alterna-
tives which achieve the foregoing objectives.
4.The Agency unequivocally reserves the right to reject any and ail responses. This notice is addi-
tionally provided in order to comply with the requirements of Part III, Chapter 163, Florida Stat-
utes. Questions or further inquiries may be directed to Debrah Forester, Director at(239) 252-
8846.
May 27.2022,___ __, _ #5275380 _,
1611E
NORTH COLLIER FIRE CONTROL
AND RESCUE DISTRICT
BASIC FINANCIAL STATEMENTS
TOGETHER WITH ADDITIONAL REPORTS
YEAR ENDED
SEPTEMBER 30,2021
611Ba
TABLE OF CONTENTS
Pagc(s)
INDEPENDENT AUDITOR'S REPORT 1-4
MANAGEMENT'S DISCUSSION AND ANALYSIS(MD&A) i-xi
BASIC FINANCIAL STATEMENTS
GOVERNMENT-WIDE FINANCIAL STATEMENTS:
Statement of Net Position 5
Statement of Activities 6
FUND FINANCIAL STATEMENTS:
Governmental Funds:
Balance Sheet 7
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Position 8
Statement of Revenues,Expenditures and Changes
in Fund Balance 9
Reconciliation of the Statement of Revenues,Expenditures and Changes
in Fund Balance of Governmental Funds to the Statement of Activities 10
Fiduciary Fund-Firefighters'Pension Plan:
Statement of Fiduciary Net Position 11
Statement of Changes in Fiduciary Net Position 12
NOTES TO THE FINANCIAL STATEMENTS 13-81
OTHER INFORMATION
COMBINING FINANCIAL STATEMENTS BY SERVICE DELIVERY AREA
Governmental Funds
Combining Balance Sheet-General Fund-by Service Delivery Area 82
Combining Statement of Revenues,Expenditures,and Changes in Fund Balance-
General Fund-by Service Delivery Area 83
REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MD&A
NORTH NAPLES SERVICE DELIVERY AREA
BUDGET TO ACTUAL COMPARISON-MAJOR FUNDS(General and Special Revenue Funds)
Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual-
General Fund-Summary Statement 84
Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual-
General Fund-Detailed Statement 85-87
BIG CORKSCREW ISLAND SERVICE DELIVERY AREA
BUDGET TO ACTUAL COMPARISON-MAJOR FUNDS(General and Special Revenue Funds)
Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual-
General Fund-Summary Statement 88
Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual-
General Fund-Detailed Statement 89-91
16I1B2
TABLE OF CONTENTS(CONTINUED)
Page(s)
COMBINED SERVICE DELIVERY AREAS
Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual-
Impact Fee Fund-Combined Service Delivery Areas Summary Statement 92
Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual-
Impact Fee Fund-Combined Service Delivery Areas Detailed Statement 93
BUDGET TO ACTUAL COMPARISON-OTHER NON-MAJOR GOVERNMENTAL FUND
Special Revenue Fund:
Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual-
Inspection Fee Fund-Summary Statement 94
Statement of Revenues,Expenditures and Changes in Fund Balance-Budget and Actual-
Inspection Fee Fund-Detailed Statement 95-96
OTHER REQUIRED SUPPLEMENTARY INFORMATION
Schedule of District's Proportionate Share of the Net Pension Liability-Florida Retirement
System Pension Plan(FRS) 97
Schedule of District Contributions-Florida Retirement System Pension Plan(FRS) 97
Schedule of District's Proportionate Share of the Net Pension Liability-Health Insurance
Subsidy Pension Plan(HIS) 98
Schedule of District Contributions-Health Insurance Subsidy Pension Plan(HIS) 98
Notes to the Required Supplementary Information-FRS/HIS 99-100
Schedule of Changes in the Net OPEB Liability and Related Ratios,GASB No. 75 and
Related Notes to the Schedule 101
Schedule of Changes in the District's Net Pension Liability and Related Ratios(unaudited)-
Firefighters'Pension Trust Fund 102
Schedule of District Contributions-Firefighters'Pension Trust Fund 103
Schedule of Investment Returns-(Unaudited)Firefighters'Pension Trust Fund 104
Notes to the Required Supplementary Information-Firefighters' Pension Trust Fund 105
ADDITIONAL REPORTS
Independent Auditor's Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Basic Financial Statements
Performed in Accordance with Government Auditing Standards 106-107
Independent Accountant's Report on Compliance with Section 218.415,Florida
Statutes 108
Independent Auditor's Report to Management 109-111
Management's Response to Independent Auditor's Report to Management Exhibit 1
Florida Rules of the Auditor General-Rule 10.554(1)(i)6-8 Compliance-Unaudited Exhibit 2
161182
VIATuscAN Affiliations
& Florida Institute of Certified Public Accountants
Company, i A American Institute of Certified Public Accountants
Private Companies Practice Section
Certified Public Accountants&Consultants Tax Division
INDEPENDENT AUDITOR'S REPORT
Board of Commissioners
North Collier Fire Control and Rescue District
1885 Veterans Park Drive
Naples,Florida 34109-0492
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities,each major fund,the non-major fund
and the fiduciary fund type of North Collier Fire Control and Rescue District(the"District")as of and for the year ended
September 30,2021,and the related notes to the financial statements,which collectively comprise the District's basic
financial statements as listed in the table of contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with
accounting principles generally accepted in the United States of America;this includes the design,implementation,and
maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from
material misstatement,whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit.We did not audit the financial
statements of North Collier Fire Control and Rescue District Firefighters'Pension Trust Fund("Fiduciary Fund-Pension
Fund")as of and for the year ended September 30,2021,which represent 100%of the assets,liabilities and net position as
well as 100%of the revenue and expenses of the District's Fiduciary Fund.Those financial statements were audited by other
auditors whose report thereon has been furnished to us,and our opinion,insofar as it relates to the amounts included for
North Collier Fire Control and Rescue District Firefighters'Pension Trust Fund,is based on the report of the other auditors.
We also did not audit the financial statements of the Florida Retirement System Pension Plan(FRS)or Health Insurance
Subsidy Pension Plan(HIS)as of and for the year ended June 30,2021. The District is required to record its proportionate
share of the FRS and HIS liability in the District's government-wide financial statements as of September 30,2021 and for the
year then ended. The Florida Retirement System financial statements were audited by other auditors whose reports have
been furnished to us,and our opinion,insofar as it relates to the amounts included for the District's government-wide financial
statements,are based on the reports of the other auditors. We conducted our audit in accordance with auditing standards
generally accepted in the United States of America and the standards applicable to financial audits contained in Government
Auditing Standards,issued by the Comptroller General of the United States of America. Those Standards require that we
plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material
misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial
statements. The procedures selected depend on the auditor's judgment,including the assessment of the risks of material
misstatement of the financial statements,whether due to fraud or error. In making those risk assessments,the auditor
considers internal control relevant to the District's preparation and fair presentation of the financial statements in order to
INTEGRITY SERVICE EXPERIENCE
12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 •Phone: (239)333-2090• Fax: (239)333-2097
161 1 B C.:..
Board of Commissioners
North Collier Fire Control and Rescue District
Page 2
design audit procedures that are appropriate in the circumstances,but not for the purpose of expressing an opinion on the
effectiveness of the District's internal control. Accordingly,we express no such opinion. An audit also includes evaluating
the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by
management,as well as evaluating overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Summary of Opinions
Opinion Unit Type of Opinion
Governmental Activities Unmodified
General Fund Unmodified
Impact Fee Fund Unmodified
Inspection Fee Fund Unmodified
Firefighters'Pension Trust Fund Unmodified
Opinions
Unmodified Opinions
In our opinion,based on our audit and the report of other auditors,the financial statements referred to above present fairly,in
all material respects,the respective financial position of the governmental activities,each major fund,the non-major fund and
the fiduciary fund type of North Collier Fire Control and Rescue District as of September 30,2021,and the respective
changes in financial position,for the year then ended in accordance with accounting principles generally accepted in the
United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's discussion and
analysis on pages i-xi,Schedule of the District's Proportionate Share of the Net Pension Liability-Florida Retirement System
Pension Plan(FRS),Schedule of District Contributions-Florida Retirement System Pension Plan(FRS),Schedule of the
District's Proportionate Share of the Net Pension Liability-Health Insurance Subsidy Pension Plan(HIS),Schedule of
District Contributions-Health Insurance Subsidy Pension Plan(HIS),Notes to the Required Supplementary Information and
Schedule of Changes in the Net OPEB Liability and Related Ratios GASB No.75 and Related Notes to the Schedule,
Schedule of Changes in the District's Net Pension Liability and Related Ratios(unaudited)-Firefighters'Pension Trust Fund,
Schedule of District Contributions-Firefighters'Pension Trust Fund,Schedule of Investment Returns-(Unaudited)
Firefighters'Pension Trust Fund and Notes to the Required Supplementary Information-Firefighters'Pension Trust Fund as
listed in the table of contents,be presented to supplement the basic financial statements. Such information,although not a
part of the basic financial statements,is required by the Governmental Accounting Standards Board which considers it to be
an essential part of financial reporting for placing the basic financial statements in an appropriate operational,economic,or
historical context. We have applied certain limited procedures to the required supplementary information-management's
discussion and analysis(MD&A),Schedule of the District's Proportionate Share of the Net Pension Liability-Florida
Retirement System Pension Plan(FRS),Schedule of District Contributions-Florida Retirement System Pension Plan(FRS),
Schedule of the District's Proportionate Share of the Net Pension Liability-Health Insurance Subsidy Pension Plan(HIS),
Schedule of District Contributions-Health Insurance Subsidy Pension Plan(HIS),Notes to the Required Supplementary
Information and Schedule of Changes in the Net OPEB Liability and Related Ratios GASB No.75 and Related Notes to the
Schedule,Schedule of Changes in the District's Net Pension Liability and Related Ratios(unaudited)-Firefighters'Pension
Trust Fund,Schedule of District Contributions-Firefighters'Pension Trust Fund,Schedule of Investment Returns-
(Unaudited)Firefighters'Pension Trust Fund and Notes to the Required Supplementary Information-Firefighters'Pension
Trust Fund as listed in the table of contents,in accordance with auditing standards generally accepted in the United States of
America,which consisted of inquiries of management about the methods of preparing the information and comparing the
information for consistency with management's responses to our inquiries,the basic financial statements,and other
61B
Board of Commissioners
North Collier Fire Control and Rescue District
Page 3
knowledge we obtained during our audit of the basic financial statements.We do not express an opinion or provide any
assurance on the required supplementary information-management's discussion and analysis(MD&A), Schedule of the
District's Proportionate Share of the Net Pension Liability-Florida Retirement System Pension Plan(FRS),Schedule of
District Contributions-Florida Retirement System Pension Plan(FRS),Schedule of the District's Proportionate Share of the
Net Pension Liability-Health Insurance Subsidy Pension Plan(HIS),Schedule of District Contributions-Health Insurance
Subsidy Pension Plan(HIS), Notes to the Required Supplementary Information and Schedule of Changes in the Net OPEB
Liability and Related Ratios GASB No.75 and Related Notes to the Schedule,Schedule of Changes in the District's Net
Pension Liability and Related Ratios(unaudited)-Firefighters'Pension Trust Fund,Schedule of District Contributions-
Firefighters'Pension Trust Fund,Schedule of Investment Returns-(Unaudited)Firefighters'Pension Trust Fund and Notes to
the Required Supplementary Information-Firefighters'Pension Trust Fund as listed in the table of contents,because the
limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Required Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise North
Collier Fire Control and Rescue District's basic financial statements.The required supplementary information other than
MD&A-budgetary comparison information is presented for purposes of additional analysis and is not a required part of the
basic financial statements.The required supplementary information other than MD&A budgetary comparison information is
the responsibility of management and was derived from and relates directly to the underlying accounting and other records
used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the
audit of the basic financial statements and certain additional procedures,including comparing and reconciling such information
directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial
statements themselves,and other additional procedures in accordance with auditing standards generally accepted in the United
States of America. In our opinion,the required supplementary information other than MD&A-budgetary comparison
information is fairly stated,in all material respects,in relation to the basic financial statements as a whole.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the
District's basic financial statements. The combining financial statements as listed in the table of contents,are presented for
purposes of additional analysis and are not a required part of the basic financial statements.
The combining financial statements are the responsibility of management and were derived from and relate directly to the
underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected
to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures,including
comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic
financial statements or to the basic financial statements themselves,and other additional procedures in accordance with
auditing standards generally accepted in the United States of America. In our opinion,the combining financial statements are
fairly stated,in all material respects,in relation to the basic financial statements as a whole.
Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the
District's basic financial statements. The Exhibit 1 -Management's Response to Independent Auditor's Report to
Management and Exhibit 2-Florida Rules of the Auditor General-Rule 10.554(1)(i)6-8 Compliance are not a required part
of the basic financial statements but are required by Government Auditing Standards and Rules of the Auditor General,
Section 10.554(i),respectively. Such information has not been subjected to the auditing procedures applied in the audit of the
basic financial statements and,accordingly,we do not express an opinion or provide assurance on it.
Other Reporting Required by Section 218.415,Florida Statutes
In accordance with Section 218.415,Florida Statutes,we have also issued a report dated May 13,2022,on our consideration
of North Collier Fire Control and Rescue District's compliance with provisions of Section 218.415,Florida Statutes. The
purpose of that report is to describe the scope of our testing of compliance and the results of that testing,and to provide an
opinion on compliance with the aforementioned Statute. That report is an integral part of an audit performed in accordance
with Sections 218.39 and 218.415,Florida Statutes in considering North Collier Fire Control and Rescue District's compliance
with Section 218.415,Florida Statutes.
1611E 2
Board of Commissioners
North Collier Fire Control and Rescue District
Page 4
Other Reporting Required by Government AuditinE Standards
In accordance with Government Auditing Standards,we have also issued our report dated May 13,2022,on our consideration
of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws,
regulations,contract and grant agreements and other matters. The purpose of that report is to describe the scope of our
testing of internal control over financial reporting and compliance and the results of that testing,and not to provide an opinion
on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering North Collier Fire Control and Rescue District's internal
control over financial reporting and compliance.
/1e12.1.41/1 //—
TUSCAN&COMPANY,P.A.
Fort Myers,Florida
May 13,2022
1611E a
MANAGEMENT'S DISCUSSION
AND ANALYSIS
(MD&A)
16I182
Management's Discussion and Analysis
of Financial Statements FYE September 30, 2021
This Discussion and Analysis of the North Collier Fire Control & Rescue District's ("The
District") basic financial statements is provided to assist the reader in understanding the
District's financial activities and significant changes in ending financial position for the
fiscal year ended September 30, 2021. These statements include the requirements of
GASB Statements#34,#68 and#75 and incorporate those annual reporting requirements,
as well as the financial statement format and presentation.
Contained within are the basic financial statements, consisting of the government-wide
financial statements, governmental fund and fiduciary fund financial statements and
related notes to the financial statements. This Discussion and Analysis will also provide
an analytical overview of these statements, including comparisons of the District's
financial position at September 30, 2021 versus September 30, 2020.
District Highlights
1. At the conclusion of fiscal year 2021, the District's assets exceeded its liabilities,
resulting in net assets of$36,918,153 as compared to net assets at September 30,
2020 of$25,511,294.
2. The District had$6,358,076 in unrestricted net assets at September 30, 2021 as
compared to ($6,627,736) deficit of unrestricted net assets at September 30, 2020.
The amount of unrestricted net assets increased by$12,985,812.
3. Total revenues on the government-wide basis increased $278,958 or 1%percent, in
comparison to the prior year.
4. Total expenses on the government-wide basis decreased($8,732,293) or(21%)
percent, in comparison to the prior year.
Government-wide Financial Statements
Government-wide financial statements (Statement of Net Position and Statement of
Activities found on pages 5 and 6) are intended to allow a reader to assess a
government's operational accountability. Operational accountability is defined as the
extent to which the government has met its operating objectives efficiently and
effectively,using all resources available for that purpose, and whether it can continue to
meet its objectives for the foreseeable future. Government-wide financial statements
concentrate on the District as a whole and do not emphasize fund types.
The Statement of Net Position(page 5)presents information on all of the District's assets
and liabilities,with the difference between the two reported as net assets. The District's
capital assets are included in this statement and reported net of their accumulated
depreciation.
The Statement of Activities (page 6)presents revenue and expense information showing
how the District's net assets changed during the fiscal year. Both statements are
measured and reported using the economic resource measurement focus (revenues and
expenses) and the accrual basis of accounting(revenue recognized when earned and
expense recognized when incurred).
BRV 5/18/2022
1611E a
Governmental Fund Financial Statements
The accounts of the District are organized on the basis of governmental funds, each of
which is considered a separate accounting entity. The operations of each fund are
accounted for with a separate set of self-balancing accounts that comprise its assets,
liabilities, fund equity or retained earnings,revenues and expenditures. Government
resources are allocated to and accounted for in individual funds based upon the purpose
for which they are to be spent and the means by which spending activities are controlled.
Governmental fund financial statements (found on pages 7 and 9) are prepared on the
modified accrual basis using the current financial resources measurement focus. Under
the modified accrual basis of accounting,revenues are recognized when they become
measurable and available as net current assets.
Fiduciary Fund
The fiduciary fund is used to account for resources held for the benefit of retired
employees that participated in the District's Firefighters' Pension Plan(Plan 2). The
fiduciary funds are not reflected in the government-wide financial statements because the
resources of this fund are not available to support the District's programs. The
accounting used for the fiduciary fund is much like that used for governmental
proprietary funds. The fiduciary fund financial statements can be found on pages 11 and
12.
Notes to the Financial Statements
The notes to the financial statements explain in detail some of the data contained in the
preceding statements and begin on page 13. These notes are essential to a full
understanding of the data provided in the government-wide and fund financial statements.
Government-Wide Financial Analysis
The government-wide financial statements are designed so that the user can determine if
the District's financial condition is better or worse than the prior year.
BRV 5/18/2022 ii
1611B 2
The following is a Condensed Summary Statement of Net Position for the District
(Primary Government) at September 30, 2021 and 2020:
Summary Statement of Net Position
September 30
Assets: 2021 2020
Current and Other Assets $29,449,689 $23,073,068
Capital Assets 32,860,379 34,692,567
Total Assets 62,310,068 57,765,635
Deferred Outflows -Pensions 15,168,042 16,231,538
Liabilities:
Current Liabilities 8,864,135 3,656,402
Non-Current Liabilities 16,425,423 33,800,721
Total Liabilities 25,289,558 37,457,123
Net Position:
Deferred Inflows -Pensions 15,270,399 11,028,756
Net Investment in Capital Assets 29,780,446 31,974,210
Restricted 779,631 164,820
Unrestricted(deficit) 6,358,076 (6,627,736)
Total Net Position $36,918,153 $25,511,294
Current and other assets represent 47 percent of total assets at September 30, 2021, as
compared to 40 percent of total assets at September 30, 2020. Current assets at September
30, 2021 are comprised of unrestricted cash balances of$12,947,420, restricted cash of
$5,178,575,investments of$10,175,383,due from other governments of$1,057,647,other
receivables of $71,317 and other assets of $19,347. The balances of unrestricted cash
represent amounts that are available for spending at the discretion of the Board of Fire
Commissioners of the District. Restricted cash balances are comprised of the impact fee
funds restricted for the purchase of capital assets, and unspent inspections fee revenue
restricted to support the inspection of new construction.
The net investment in capital assets represent 81 percent of net assets at September 30,
2021, as compared to 125 percent at September 30, 2020. These assets are comprised of
land, buildings, improvements, equipment, furniture, and vehicles, net of accumulated
depreciation, and the outstanding related debt used to purchase the assets. The assigned
fund balance of$20,605,388 represents resources available for spending at September 30,
2021. The District currently has $0 fund balance unassigned by the Board.
BRV 5/18/2022 111
1611E
Summary of Revenues, Expenses and Changes in Net Assets
For the Years Ended September 30, 2021 and September 30, 2020
Revenues: 2021 2020
General Revenues
Ad Valorem Taxes $42,755,907 $39,774,303
Program Revenues
Grants 670,881 514,324
Charges for Services 3,394,527 2,307,075
Miscellaneous
Impact Fees 69,729 83,973
Investment Earnings 65,364 372,372
Gain(Loss) on Disposition of
Capital Assets 300,103 35,514
Other financial assistance—CARES Act --- 1,000,000
Reinstatement of deferred revenue
(Sale of Yarberry Lane property) (2,889,872) ---
Other 233,396 233,516
Total Revenues 44,600,035 44,321,077
Expenses:
Public Safety—Fire/Rescue Service 33,193,176 41,925,469
Increase(Decrease) in Net Position 11,406,859 2,395,608
Net Position-Beginning of Year 25,511,294 23,115,686
Net Position-End of Year $36,918,153 $25,511,294
BRV 5/18/2022
iv
1611B 2
The assessed value of the property within the North Naples Service Delivery Area
increased 5.8 percent for the 2020-2021 fiscal year as compared to the prior year's
assessed value while maintaining the millage rate of 1.000 mils, resulting in an increase
in Ad Valorem tax revenues of$2,216,952. The property values in the North Naples
Service Delivery Area decreased by 25 percent during the fiscal years 2007-2012,
resulting in a decrease in Ad Valorem revenue. However, property values have since
increased between 2012 and 2021 and have now exceeded the previous high point in
value during FYE 9-30-07.
The Board adopted a millage rate of 1.000 mils in the North Naples Service Delivery
Area taxing unit, or$1.00 for every$1,000 of taxable property value. This millage rate
was 3.15 percent more than the rolled back rate (the taxing rate necessary to generate the
same Ad Valorem revenue as was generated during the 2019-2020 fiscal year) of.9695.
The assessed value of the property within the Big Corkscrew Island Service Delivery
Area increased 11.0 percent for the 2020-2021 fiscal year as compared to the prior year's
assessed value, resulting in an increase in Ad Valorem tax revenues of$764,652. The
property values in the Big Corkscrew Island Service Delivery Area decreased by 66
percent during the fiscal years 2007-2012,resulting in a decrease in Ad Valorem revenue.
Although property values have increased between 2012 and 2021,property value in the
Big Corkscrew Island Service Delivery Area is still 20 percent lower in FYE 9-30-21
than it was in FYE 9-30-07.
The Board adopted a millage rate of 3.75 mils in the Big Corkscrew Island Service
Delivery Area taxing unit, or$3.75 for every$1,000 of taxable property value. This
millage rate was 11.20 percent more than the rolled back rate(the taxing rate necessary to
generate the same Ad Valorem revenue as was generated during the 2019-2020 fiscal
year) of 3.6193.
Prior to the 2007-2008 fiscal year, the increase in Ad Valorem revenue resulting from the
increase in property value was sufficient to provide adequate funds to support
operational, capital and reserve financial requirements in the District without increasing
the millage rate. While property values have been on the increase over the last few years,
the increases have not been sufficient to prevent the use of reserves to fund capital
purchases.
The following chart identifies the change in appraised property values in the District by
service delivery area and the millage rate maintained by the District.
BRV 5/18/2022 V
1 61 ZB 2
North Naples SDA Property Value 2005 - 2021
$40,000,000,000
$35,000,000,000
$30,000,000,000
$25,000,000,000
$20,000,000,000
$15,000,000,000
$10,000,000,000
$5,000,000,000
$-
2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005
Big Corkscrew SDA Property Value 2005 - 2021
$3,000,000,000
$2,500,000,000
$2,000,000,000
$1,500,000,000
$1,000,000,000
5500,000,000
2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005
BRV 5/18/2022 Vi
16118 2
Fund Balance—Governmental Fund Financial Statements
The Board of Fire Commissioners' directive is to utilize the fund balance and cash
reserves of the General Fund to fund capital purchases and improvements, declared
emergency situations, and to maintain the District's financial position. During the 2018-
2019 fiscal year, the District received reimbursement of$843,685 from FEMA for many
of the Hurricane Irma expenses incurred. During the 2019-2020 fiscal year, the District
received$1,085,818 in reimbursements associated with the COVID-19 pandemic
response. Receipt of these reimbursement funds have been used to replenish the
District's General Fund reserves. At September 30, 2021, the District had General Fund
reserves totaling $20,624,735. This includes the non-spendable amount of$19,347
restricted for prepaid expenses, and$20,605,388 for assigned reserves.
Assigned reserves have been established and maintained in accordance with anticipated
future needs of the District, including operating expenses for the first quarter of the fiscal
year prior to the receipt of Ad Valorem revenue, expenditures associated with declared
emergencies, and the replacement of capital assets. Additionally, increases in health
insurance, and other personnel and operating expenses that require funds to be set aside,
or assigned,to prepare for the funding of future expenditures. The following General
Fund Assigned Reserves were approved for the fiscal year ended September 30, 2021:
Non Spendable Fund Balance Amount
General Fund Prepaid Expenses $ 19,347
Assigned Fund Balance Amount
Operating Reserve— 1st Quarter(Oct-Dec) $ 10,450,482
Emergency Reserve 8,662,235
Health Insurance Claim Reserve 457,671
Roof Replacement 785,000
Fire Apparatus 250,000
Total Assigned Reserves $20,605,388
Unassigned Fund Balance Amount
General Fund—Unassigned $ 0
Total General Fund Reserves S20,624,735
Impact Fees
With the creation of the North Collier Fire Control and Rescue District in January 2015,
an impact fee study was performed to establish impact fee rates for the new District.
However,that study was not completed and new rates were not adopted until October 1,
2016. Prior year impact fee assessments were based on a structure's square footage. The
new rate structure bases fees on structure usage classifications and the methodology
utilizes population rather than emergency call volume. These rates using the population-
based methodology were updated annually prior to October 1st of each year. However,
the impact of the change in methodology overall resulted in a decrease in impact fee
receipts. Total annual impact fee receipts decreased 66 percent from fiscal year 2015-
2016 to 2019-2020 (from $2,674,309 to $911,074). At the September 24, 2020 Board of
Fire Commissioners meeting, the District approved a new impact fee rate structure
BRV 5/18/2022 V11
1611E 2
methodology based on an incident-based approach for the demand component rather than
a population-based approach per the impact fee study produced on August 24, 2020.
These new rates per the new rate structure became effective January 1, 2021 via
Resolution 20-022. Total annual impact fee receipts for the current fiscal year totaled
$820,350, which was actually(9.96%) less than the prior year. This is primarily
attributable to the timing of impact-fee eligible projects being paid to the District versus
the change in fee structure. The District still anticipates overall impact fee receipts to
increase over the next few years. Total Impact Fee Fund expenses for the 20-21 fiscal
year were $73,611, consisting of Collier County collection fees and the annual debt
service payment for land purchased in the Big Corkscrew Service Delivery Area. On
March 24, 2021,the District approved the sale of the "Yarberry Lane"property as surplus
land for$3,505,000. Of the $3,152,700 net proceeds received, $2,889,872 was classified
as impact fee deferred revenue while $262,828 was classified as general fund proceeds
from disposition of capital assets revenue.
Inspection Fees
Inspection fee revenue for the year ended September 30, 2021 was $2,640,180
representing an increase of$830,794 or 45.9 percent as compared to inspection fee
revenue in the prior fiscal year(2020). In June of 2014, the District terminated its
Interlocal Agreement with the Fire Code Official's office to provide fire plan review
services and assumed the responsibility for those plan reviews. As a result, $1,124,203 of
the fund's revenue was attributable to plan review fees. The Inspection Fee Fund had
sufficient revenue in the 2020-2021 fiscal year to support all functions associated with
new construction inspections and plan reviews and had excess revenues over
expenditures by $614,811 during the fiscal year. This increase is primarily attributable to
growth momentum in commercial, multi-family construction and similar developments
coming into our District. The timing and driver of this growth is also namely attributable
to the COVID pandemic. Many companies and families relocated to southwest Florida,
and especially Collier County. There were various construction delays, material and
supply-chain constraints during the 2019-2020 fiscal year, which resulted in many of the
projects being implemented in the 2020-2021 fiscal year. Overall, the Board continues to
monitor the volume of new construction projects and the fees necessary to support the
associated costs of this growth.
Budgetary Highlights
Budget versus actual comparisons are reported in the required supplementary information
other than management's discussion and analysis on pages 84 through 96 and are
reflected by taxing subunit(service delivery area).
The amendments to General Fund revenue were necessary to reflect an increase due to a
higher amount of receipts during the fiscal year for capital asset proceeds ($277,000) and
training fees ($10,800), which was included in the original combined budget but not
included in the individual NNSDA and BCSDA budgets. By these amendments, General
Fund revenue was increased by $287,800.
The amendments to the General Fund expenditures were a result of several factors.
Budgeted capital outlay increased overall by$539,174 which included reclassifications
from capital to operating expenses in communication equipment($152,433), HazMat
equipment($14,393) and computer equipment($144,000) and increasing fire apparatus
by $850,000. Budgeted operating expenses increased overall by $310,826 due to the
BRV 5/18/2022
Vlll
1 6 118 2
aforementioned reclassifications from capital to operating expenses. Budgeted personal
expenditures were increased by$277,000 due to the annual PEHP contribution made in
November,2021 and accrued into FYE 9-30-21.
Capital Assets
Non-depreciable capital assets include land and construction in progress. Depreciable
assets include buildings, improvements other than buildings, equipment, furniture and
vehicles.
The following is a schedule of the District's capital assets as of September 30, 2021 and
2020.
Capital Assets
September 30
Capital Assets 2021 2020
Land $12,823,117 $15,712,989
Construction in Progress 2,513,755 1,319,431
Total Capital Assets not Depreciated 15,336,872 17,032,420
Assets Held Under Capital Lease 5,328,917 4,266,045
Buildings 21,508,194 21,283,328
Office Equipment 1,542,088 1,546,311
Vehicles 8,669,169 8,476,780
Equipment&Machinery 3,725,104 3,941,483
Total Capital Assets Being Depreciated 40,773,472 39,513,947
Accumulated Depreciation
Assets Held Under Capital Lease (1,918,542) (1,412,562)
Buildings (10,000,434) (9,186,739)
Office Equipment (1,090,095) (967,237)
Vehicles (7,435,628) (7,197,089)
Equipment&Machinery (2,805,266) (3,090,173)
Total Accumulated Depreciation (23,249,965) (21,853,800)
Total Capital Assets being Depreciated,
Net 17,523,507 17,660,147
Capital Assets—Net of Depreciation 32,860,379 34,692,567
Less: Capital Lease/Note Payables (3,079,933) (2,718,357)
Net Assets Invested in Capital Assets
Net of Related Debt $29,780,446 $31,974,210
Significant capital asset purchases made during the fiscal year ended September 30, 2021
include:
BRV 5/18/2022 ix
1. Building improvements (General Fund) totaling $240,616 including the Taylor
Rd. site (including the NCFR shop), Station 40, Station 42, Station 43, Station 44,
Station 45, Station 46, Station 42, Station 10 and"Sun Century" site.
2. Vehicles (non-capital lease)totaling$1,323,755 including one (1) Polaris Ranger
ATV, Pumper(46) refurbishment, Pierce Heavy Rescue unit and a progress
payment on the new District Fire Boat(considered Construction in Progress).
3. Fire and Rescue Equipment totaling$1,555,314 including extrication equipment,
an air purification system, fire training programs, (37) new Philips Tempus
monitors (33 being a capital lease purchase), HazMat equipment, etc.
4. Other equipment totaling $50,991 (computer servers,backup server and a
hydraulic drop trailer).
5. No capital impact fee eligible expenditures were made during the fiscal year
ended September 30, 2021.
For additional information on the District's capital assets, see Note E on pages 39 and 40.
Debt Administration
As of September 30, 2021,the District had long term obligations of$17,244,237, as
compared to $34,386,353 at September 30, 2020, a decrease of$17,142,116 or(49.9)
percent. The decrease is largely due to the slight increase in the net OPEB obligation
($750,645) offset with major decreases in the net Pension Liability of the FPT
(Firefighter Pension Trust) and FRS (Florida Retirement System). Additionally, the
District added a capital lease for the purchase of(33)heart monitor during the fiscal year
ended September 30, 2021. That debt consists of:
1. Compensated absences (accrued vacation liability) in the amount of$2,417,328,
as compared to $2,335,073 at September 30, 2020.
2. Net OPEB obligation of$10,730,786 as compared to $9,980,141 at September 30,
2020, representing post-employment health insurance obligations pursuant to
GASB No. 75.
3. Capital lease for fire apparatus, radio equipment, staff vehicles and heart monitor
equipment identified above in the total amount of$2,964,933. This includes the
lease to purchase agreement for the three fire engines and one ladder truck was
entered into on January 15,2016, the lease to purchase agreement for one velocity
ladder truck was entered into on May 1, 2017,the lease to purchase agreement for
radio equipment which was entered into on May 20, 2019, the lease to purchase
agreement for six(6) Chevrolet staff vehicles which was entered into on
December 12, 2019 and the least to purchase agreement for(33) tempus pro heart
monitors which was entered into on December 28, 2020.
4. Note payable for the purchase of station in the amount of$115,000.
5. Pension liability(FRS) in the amount of$1,486,928 (see Note F).
6. Pension liability(HIS) in the amount of$1,749,993 (see Note F).
7. Pension "asset" (Ch. 175) in the amount of($2,220,733) (see Note F).
BRV 5/18/2022 x
16I1B2
Economic Facts and Next Year's Budget Millage Rates
The following factors were being taken into consideration when the fiscal year ending
September 30, 2022 budget was prepared:
1. Appraised taxable property values increased by$1,392,028,612, or 3.8 percent
for tax year 2021 (FY 2022) in the North Naples service delivery area as
compared to an increase of 5.8 percent in 2020. In the Big Corkscrew service
delivery area, taxable property values increased by $259,539,484, or 12.4 percent
for tax year 2021 (FY 2022), similar to the increase of 11 percent in 2020.
2. The Board adopted a millage rate of 1.000 mils in the North Naples service
delivery area and 3.75 mils in the Big Corkscrew service delivery area for the
fiscal year ending September 30, 2022. The Board believes the increase in
valuation(at the same millage rate) is necessary to compensate for future capital
funding,personnel growth, and unknown, disaster-related expenditures. The
Board has expressed the desire to continue to move towards one unified taxing
rate District wide. However, the alternative addition of a non-ad valorem fire fee
assessment was not approved by local voters as of the November 2017 elections.
Funding mechanisms and millage caps will be analyzed and reviewed by the
District on a regular basis to ensure adequate funding.
3. The Board approved and has budgeted the usage of General Fund reserves
totaling$1,131,833 to balance the budget. This is attributed to various projects
and purchases that the District was not able to make during the past few fiscal
years and is anticipating to complete some of these projects in this budget year.
4. Although appearing to be through the majority of affects due to the COVID-19
pandemic, the District will continue to monitor the overall cost to respond and
will continue to research all avenues for Federal, State, and local funding to
reimburse expenditures.
Request for Information
This financial report is designed to provide the reader an overview of the District.
Questions regarding any information provided in this report should be directed to: Ben
Van Klingeren, Chief Financial Officer,North Collier Fire Control&Rescue District,
1885 Veterans Park Drive,Naples, FL 34109, 239-597-1322, e-mail:
bvanklingeren( northcollierfire.com.
BRV 5/18/2022 Xi
16I1B2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 5 of 111
STATEMENT OF NET POSITION
September 30, 2021 Governmental
Activities
ASSETS
Current assets:
Cash and cash equivalents $ 12,947,420
Restricted cash and cash equivalents 5,178,575
Investments 10,175,383
Due from other governments 1,057,647
Other receivables,net 71,317
Other assets 19,347
Total current assets 29,449,689
Noncurrent assets:
Capital assets:
Land 12,823,117
Construction in progress 1,300,898
Equipment in transit 1,212,857
Depreciable buildings,equipment, and vehicles
(net of$23,249,965 accumulated depreciation) 17,523,507
Total noncurrent assets 32,860,379
TOTAL ASSETS 62,310,068
DEFERRED OUTFLOWS OF RESOURCES 15,168,042
LIABILITIES
Current liabilities:
Accounts payable and accrued expenses 2,631,130
Contract deposits 7,500
Unearned revenue 5,406,693
Current portion of long-term obligations 818,812
Total current liabilities 8,864,135
Noncurrent liabilities:
Noncurrent portion of long-term obligations 16,425,423
TOTAL LIABILITIES 25,289,558
DEFERRED INFLOWS OF RESOURCES 15,270,399
NET POSITION
Net investment in capital assets 29,780,446
Restricted 779,631
Unrestricted(deficit) 6,358,076
TOTAL NET POSITION $ 36,918,153
The accompanying notes are an integral part of this statement.
16I 1B 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 6 of 111
STATEMENT OF ACTIVITIES
Year Ended September 30, 2021
Governmental
Activities
EXPENSES
Governmental Activities
Public Safety-Fire Protection
Personnel services $ 23,808,668
Operating expenses 7,198,009
Depreciation 2,085,276
Interest and fiscal charges 101,223
TOTAL EXPENSES -GOVERNMENTAL ACTIVITIES 33,193,176
PROGRAM REVENUES
Charges for services 3,394,527
Operating grants and contributions 670,881
NET PROGRAM EXPENSES 29,127,768
GENERAL REVENUES
Ad Valorem taxes 42,755,907
Impact fees 69,729
Interest 65,364
Gain on disposition of capital assets 300,103
Reinstatement of unearned revenue- impact fees (2,889,872)
Other 233,396
TOTAL GENERAL REVENUES 40,534,627
INCREASE IN NET POSITION 11,406,859
NET POSITION-Beginning of the year 25,511,294
NET POSITION-End of the year $ 36,918,153
The accompanying notes are an integral part of this statement.
1611E a
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 7 of 111
BALANCE SHEET-GOVERNMENTAL FUNDS
September 30,2021
Total
General Impact Fee Inspection Fee Governmental
Fund Fund Fund Funds
ASSETS
Cash and cash equivalents $ 12,947,420 $ - $ - $ 12,947,420
Restricted cash and cash equivalents - 4,542,046 636,529 5,178,575
Investments 9,466,103 709,280 - 10,175,383
Due from other governments 736,180 123,936 197,531 1,057,647
Due from other funds 40 16,733 - 16,773
Other receivables,net 71,317 - - 71,317
Prepaid expenses 19,347 - - 19,347
TOTAL ASSETS $ 23,240,407 $ 5,391,995 $ 834,060 $ 29,466,462
LIABILITIES AND FUND BALANCE
LIABILITIES
Accounts payable and accrued expenses $ 2,574,882 $ 1,859 $ 54,389 $ 2,631,130
Retainage payable - - - -
Due to other funds 16,733 - 40 16,773
Contract deposits 7,500 - - 7,500
Unearned revenue 16,557 5,390,136 - 5,406,693
TOTAL LIABILITIES 2,615,672 5,391,995 54,429 8,062,096
FUND BALANCE
Nonspendablc 19,347 - - 19,347
Restricted - - 779,631 779,631
Assigned 20,605,388 - - 20,605,388
Unassigned - - - -
TOTAL FUND BALANCE 20,624,735 - 779,631 21,404,366
TOTAL LIABILITIES AND
FUND BALANCE $ 23,240,407 $ 5,391,995 $ 834,060 $ 29,466,462
The accompanying notes are an integral part of this statement.
16I1B 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 8 of Ill
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL
FUNDS TO THE STATEMENT OF NET POSITION
September 30, 2021
Amount
Total fund balance of governmental funds $ 21,404,366
Amounts reported for governmental activities in the
Statement of Net Position are different because:
Capital assets used in governmental activities are not financial resources
and,therefore,are not reported in the governmental funds.
Capital assets not being depreciated:
Land 12,823,117
Construction in progress 1,300,898
Equipment in transit 1,212,857
15,336,872
Governmental capital assets being depreciated:
Building,equipment and vehicles 40,773,472
Less accumulated depreciation (23,249,965)
17,523,507
Deferred outflows and deferred inflows related to pensions are applied to
future periods and,therefore,are not reported in the governmental funds.
Deferred outflows-Net OPEB Liability 1,401,552
Deferred outflows-FRS/HIS 1,872,126
Deferred outflows-FPT 11,894,364
15,168,042
Deferred inflows-Net OPEB Liability (1,885,947)
Deferred inflows-FRS/HIS (8,298,746)
Deferred inflows-FPT (5,085,706)
(15,270,399)
Long-term obligations are not due and payable in the current period
and,therefore,are not reported in the governmental funds.
Net OPEB liability (10,730,786)
Net pension liability-FRS (1,486,928)
Net pension liability-HIS (1,749,993)
Net pension liability-FPT 2,220,733
Capital leases (2,964,933)
Note payable (115,000)
Compensated absences (2,417,328)
(17,244,235)
Elimination of interfund amounts:
Due to other funds (16,773)
Due from other funds 16,773
Total net position of governmental activities $ 36,918,153
The accompanying notes are an integral part of this statement.
1 6 I 1B 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 9 of 111
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE - GOVERNMENTAL FUNDS
Year Ended September 30,2021
Total
General Impact Fee Inspection Fee Governmental
Fund Fund Fund Funds
REVENUES
Ad Valorem taxes $ 42,755,907 $ - $ - $ 42,755,907
Intergovernmental revenue:
State firefighter supplement 56,643 - - 56,643
Federal grants 595,438 - - 595,438
Other intergovernmental 18,800 - - 18,800
Charges for services:
Inspection fees and other 755,435 - 1,514,889 2,270,324
Plan review fees - - 1,124,203 1,124,203
Impact fees - 69,729 - 69,729
Miscellaneous:
Interest 60,394 3,882 1,088 65,364
Other 233,396 - - 233,396
TOTAL REVENUES 44,476,013 73,611 2,640,180 47,189,804
EXPENDITURES
Current
Public safety
Personnel services 34,093,661 - 1,913,563 36,007,224
Operating expenditures 7,072,040 14,163 111,806 7,198,009
Capital outlay 3,170,677 - - 3,170,677
Debt service:
Principal reduction 687,498 57,500 - 744,998
Interest and fiscal charges 99,275 1,948 - 101,223
TOTAL EXPENDITURES 45,123,151 73,611 2,025,369 47,222,131
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES (647,138) - 614,811 (32,327)
OTHER FINANCING SOURCES AND USES
Proceeds from capital lease 1,106,574 - - 1,106,574
Proceeds from disposition of capital assets 327,820 - - 327,820
Transfers in _ - - _
Transfers out - - - -
TOTAL OTHER FINANCING SOURCES
AND USES 1,434,394 - - 1,434,394
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER(UNDER)
EXPENDITURES AND OTHER
FINANCING USES 787,256 - 614,811 1,402,067
FUND BALANCE-Beginning of the year 19,837,479 - 164,820 20,002,299
FUND BALANCE-End of the year $ 20,624,735 $ - $ 779,631 $ 21,404,366
The accompanying notes are an integral part of this statement.
16I1B2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 10 of 111
RECONCILIATION OF THE STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCE
OF GOVERNMENTAL FUNDS TO THE STATEMENT
OF ACTIVITIES
Year Ended September 30, 2021
Amount
Net change(revenues and other financing sources over(under)expenditures
and other financing uses)in fund balance-total governmental funds $ 1,402,067
The increase(change)in net position reported for governmental activities
in the Statement of Activities is different because:
Governmental funds report capital outlays as expenditures.
In the Statement of Activities,however,the cost of those assets
is allocated over their estimated useful lives and reported as
depreciation expense. The loss on disposition of capital assets
decreases the net position.
Plus:expenditures for capital assets 3,170,677
Less:proceeds on disposition of capital assets (327,820)
Plus:gain on disposition of capital assets 300,103
Less:current year depreciation (2,085,276)
Less:reinstate(replenish)impact fee fund-sale of Yarberry land (2,889,872)
(1,832,188)
The issuance of debt is reported as a financing source in governmental
funds and thus contributes to the change in fund balance. In the
Statement of Net Position,however,issuing debt increases long-term
liabilities and does not affect the Statement of Activities.
Similarly,repayment of principal is an expenditure in the
governmental funds but reduces the liability in the Statement of
Net Position.
Borrowings(proceeds from issuance):
Less:capital lease-heart monitors (1,106,574)
(1,106,574)
Repayments(principal retirement):
Plus:capital leases 687,498
Plus:note payable 57,500
744,998
Some expenses reported in the Statement of Activities do not require the
use of current financial resources and therefore are not reported as
expenditures in the governmental funds.
(Increase)decrease in Net OPEB liability (750,645)
(Increase)decrease in net pension liability-FRS 7,916,491
(Increase)decrease in net pension liability-HIS (13,565)
(Increase)decrease in net pension liability-FPT 10,433,669
(Increase)decrease in compensated absences (82,255)
Increase(decrease)in deferred outflows-OPEB 62,597
(Increase)decrease in deferred inflows-OPEB 340,163
Increase(decrease)in deferred outflows-FRS/HIS (1,746,542)
(Increase)decrease in deferred inflows-FRS/HIS (4,622,575)
Increase(decrease)in deferred outflows-FPT 620,449
(Increase)decrease in deferred inflows-FPT 40,769
12,198,556
Increase in net position of governmental activities $ 11,406,859
The accompanying notes are an integral part of this statement.
16l182
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 11 of 111
STATEMENT OF FIDUCIARY NET
POSITION-FIDUCIARY FUND
September 30, 2021
Firefighters'
Pension Trust
Fund
ASSETS
Investments,at fair value:
Cash and cash equivalents-money market $ 1,470,008
Equity securities 93,494,715
Fixed income mutual funds- international 6,474,522
U.S. Government bonds 9,716,593
Corporate bonds 9,271,786
Real estate 7,393,361
127,820,985
Prepaid expenses 1,346
Due from other governments- State -
Due from District 888,111
Due from employees -
Due from securities sold 142,026
Accrued investment income 131,399
TOTAL ASSETS 128,983,867
LIABILITIES
Accounts payable 99,472
Due for securities purchased 386,713
TOTAL LIABILITIES 486,185
NET POSITION
Restricted for DROP benefits 1,670,783
Restricted for defined pension benefits 126,826,899
TOTAL NET POSITION $ 128,497,682
The accompanying notes are an integral part of this statement.
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STATEMENT OF CHANGES IN FIDUCIARY
NET POSITION-FIDUCIARY FUND
Year Ended September 30, 2021
Firefighters'
Pension Trust
Fund
ADDITIONS
Contributions:
Employer $ 3,606,617
Plan members-employees 1,342,040
Buybacks 26,421
State of Florida, insurance premiums excise tax 1,891,478
Total contributions 6,866,556
Investment income:
Net appreciation(depreciation)including realized gains/losses 18,588,552
Interest and dividends 2,985,821
21,574,373
Less: investment expenses (368,892)
Net investment income(loss) 21,205,481
Other income 17,354
TOTAL ADDITIONS 28,089,391
DEDUCTIONS
Benefits paid 1,157,454
DROP distributions 131,723
Refund of contributions 23,468
Administrative expenses 105,739
TOTAL DEDUCTIONS 1,418,384
NET INCREASE IN NET POSITION 26,671,007
NET POSITION-BEGINNING 101,826,675
NET POSITION-ENDING $ 128,497,682
The accompanying notes are an integral part of this statement.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Organization
North Collier Fire Control and Rescue District(the "District") is an independent
special taxing district located in Collier County, Florida. On January 1, 2015,the
North Collier Fire Control and Rescue District was officially formed by merging the
North Naples Fire Control and Rescue District and the Big Corkscrew Island Fire
Control and Rescue District. On February 6, 2014, the two Districts entered into an
Interlocal Agreement to merge. Each Board adopted a resolution identifying their
intent to initiate the voluntary merger process pursuant to Florida Statute Chapter
189.074. The two Districts created a proposed Joint Merger Plan which was
adopted by both Boards and ultimately put before the voters of each District by
referendum. On November 4, 2014, voters from both districts approved the
referendum to merge the two districts into one. On June 10, 2015, the Governor
signed into legislation the official enabling act of the new District via Laws of Florida
(LOF) Chapter 2015-191. The merger is intended to ensure the best possible
emergency response times, operational efficiencies and ensure long term sustainability
of the combined District. There was no impairment of capital assets as the result of
the merger,which was effective as of January 1, 2015 and no significant accounting
adjustment other than to combine the assets, liabilities and net position/fund balance
at January 1, 2015 of both Districts. The District has the general and special powers
prescribed by Florida Statute Chapters 189, 191 and 633.15. The District is
governed by a five (5) member elected Board of Commissioners. Commissioners
serve on a staggered four(4)year term basis.
The North Collier Fire Control and Rescue District provides fire control and
protection services, fire safety, inspections, code enforcement, fire hydrant
maintenance, firefighter training, and crash and fire rescue services as well as basic
and advanced life support services. The District serves a portion of Collier County,
Florida. In providing these services, the District operates and maintains ten(10)
stations and the related equipment and employs approximately 266 full-time
professional firefighters and administrative staff.
During the year ended September 30, 2009, the North Naples Fire Control and
Rescue District entered into a joint venture agreement with Florida SouthWestern
State College (FSW) for the operation of the North Collier Fire Training Center
(NCFTC) to educate and train students as State Certified Firefighters. The North
Collier Fire Control and Rescue District is now licensed to operate the NCFTC and
FSW is the program coordinator. The District provides the training room and training
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Organization, continued
facilities for the NCFTC. FSW, as program coordinator, is responsible for the
operations of the NCFTC including but not limited to the screening and enrolling of
students and for screening and engaging instructors. Therefore, the activities of the
NCFTC are not included in the District's basic financial statements.
Reporting Entity
The District adheres to Governmental Accounting Standards Board(GASB)
Statement Number 14, "Financial Reporting Entity" (GASB 14), as amended by
GASB Statement Number 39, "Determining Whether Certain Organizations Are
Component Units" (GASB 39) and GASB Statement Number 61, "The Financial
Reporting Omnibus -An Amendment of GASB Statements No. 14 and No. 34"
(GASB 61).
This Statement requires the basic financial statements of the District (the primary
government)to include its component units, if any. A component unit is a legally
separate organization for which the elected officials of the primary government are
financially accountable. Based on the criteria established in GASB 14, as amended,
there are no component units required to be included or included in the District's
basic financial statements.
Government-wide Financial Statements
The government-wide financial statements (i.e.,the Statement of Net Position and the
Statement of Activities) report information on all of the activities of the District and do
not emphasize fund types. These governmental activities comprise the primary
government. Fiduciary funds are properly not included in the government-wide
financial statements. General governmental and intergovernmental revenues support
the governmental activities. The purpose of the government-wide financial statements
is to allow the user to be able to determine if the District is in a better or worse
financial position than the prior year. The effect of all interfund activity between
governmental funds has been removed from the government-wide financial
statements.
Government-wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the pension fund
financial statements. Under the accrual basis of accounting,revenues, expenses,
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Government-wide Financial Statements, continued
gains, losses, assets, and liabilities resulting from exchange and exchange-like
transactions are recognized when the exchange takes place. Revenues, expenses,
gains, losses, assets, and liabilities resulting from nonexchange transactions are
recognized in accordance with the requirements of GASB Statement Number 33,
"Accounting and Financial Reporting for Nonexchange Transactions" (GASB 33).
Amounts paid to acquire capital assets are capitalized as assets in the
government-wide financial statements rather than reported as expenditures.
Proceeds of long-term debt are recorded as liabilities in the government-wide
financial statements rather than as other financing sources. Amounts paid to reduce
long-term indebtedness of the reporting government are reported as a reduction of
the related liability in the government-wide financial statements rather than as
expenditures.
The Statement of Activities demonstrates the degree to which the direct expenses of
a given function are offset by program revenues. Direct expenses are those that are
clearly identifiable with a specific function or segment. Program revenues include: 1)
charges to customers or applicants who purchase, use, or directly benefit from
goods, services, or privileges provided by a given function, and 2) grants and
contributions that are restricted to meeting the operational or capital improvements of
a particular function. Taxes and other items not properly included among program
revenues are reported instead as general revenues.
Program revenues are considered to be revenues generated by services performed
and/or by fees charged such as inspection fees, burn permits, and hydrant tests.
Fund Financial Statements
The District adheres to GASB Number 54, "Fund Balance Reporting and
Governmental Fund Type Definitions" (GASB 54). Essentially, the implementation
resulted in adoption of a fund balance policy and reclassification of the components
within fund balance.
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2021
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Fund Financial Statements, continued
The accounts of the District are organized on the basis of funds, each of which is
considered a separate accounting entity. The operations of each fund are accounted
for with a separate set of self-balancing accounts that comprise its assets, liabilities,
fund equity or net position, revenues, and expenditures or expenses, as appropriate.
Government resources are allocated to and accounted for in individual funds based
upon the purpose for which they are to be spent and the means by which spending
activities are controlled.
Fund financial statements for the District's governmental funds are presented after the
government-wide financial statements. These statements display information about
major funds individually and nonmajor funds in aggregate for governmental funds. The
fiduciary fund financial statement includes financial information for the Firefighters'
Pension Trust Fund. The fiduciary fund represents assets held by the District in a
custodial capacity for the benefit of other individuals.
Governmental Funds
When both restricted and unrestricted resources are combined in a fund,
expenditures are considered to be paid first from restricted resources, as appropriate,
and then from unrestricted resources. Governmental fund financial statements are
reported using the current financial resources measurement focus and the modified
accrual basis of accounting. Revenues are considered to be available when they are
collected within the current period or soon thereafter to pay liabilities of the current
period.
The District's major funds are presented in separate columns on the governmental
fund financial statements. The definition of a major fund is one that meets certain
criteria set forth in GASB Statement Number 34, "Basic Financial Statements - and
Management's Discussion and Analysis - for State and Local Governments" (GASB
34). The funds that do not meet the criteria of a major fund are considered
non-major funds and are combined into a single column on the governmental fund
financial statements.
Separate financial statements are provided for governmental funds. Major individual
governmental funds are reported in separate columns on the fund financial statements.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Governmental Funds, continued
In accordance with the District's enabling documents, separate budgets within the
General Fund are maintained for the North Naples (NN) Service Delivery Area and
the Big Corkscrew Island(BCI) Service Delivery Area. Separate budgets are
required for each service delivery area until such time as when one consistent millage
rate is adopted for both service delivery areas. As such, separate service delivery
area budget vs. actual comparison statements are included in the required
supplementary information and a combining schedule is included in the other
information section as the District must ultimately maintain and report a single General
Fund.
Fiduciary Fund
The Pension Trust Fund accounts for the activities of the Firefighters' Pension Trust
(FPT) Fund, which accumulates resources for the pension benefit payments to
qualified firefighters.
The net position of this fund is not considered to be part of the net position of the
District and is not available to the District's creditors.
Measurement Focus and Basis of Accounting
Basis of accounting refers to when revenues and expenditures or expenses are
recognized in the accounts and reported in the basic financial statements. Basis of
accounting relates to the timing of the measurements made,regardless of the
measurement focus applied.
The government-wide and fiduciary fund financial statements are reported using the
economic resources measurement focus and the accrual basis of accounting.
Revenues are recorded when earned and expenses are recorded when a liability is
incurred, regardless of the timing of related cash flows. Property taxes are recognized
as revenues in the year for which they are levied. Grants and similar items are
recognized as revenue as soon as all eligibility requirements have been met.
Governmental fund financial statements are reported using the current financial
resources measurement focus and the modified accrual basis of accounting.
Revenues are recognized as soon as they are both measurable and available.
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2021
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Measurement Focus and Basis of Accounting, continued
Revenues are considered to be available when they are collectible within the current
period and soon enough thereafter to pay liabilities of the current period. For this
purpose, the District considers tax revenues to be available if they are collected
within sixty days of the end of the current fiscal period.
Revenues susceptible to accrual are interest on investments, and intergovernmental
revenues. Interest on invested funds is recognized when earned. Intergovernmental
revenues that are reimbursements for specific purposes or projects are recognized
when all eligibility requirements are met.
Expenditures are generally recognized under the modified accrual basis of accounting
when the related fund liability is incurred. Exceptions to this general rule include: (1)
principal and interest on long-term debt, if any, is recognized when due; and(2)
expenditures are generally not divided between years by the recording of prepaid
expenditures.
Separate financial statements are provided for governmental funds and the fiduciary
fund, even though the latter are excluded from the government-wide financial
statements.
Non-current Government Assets/Liabilities
GASB 34 requires non-current governmental assets, such as land and buildings, and
non-current governmental liabilities, such as notes payable and capital leases, to be
reported in the governmental activities column in the government-wide Statement of
Net Position.
Major Funds
The District reports the following major governmental funds:
The General Fund is the District's primary operating fund. It accounts for all financial
resources of the District(including both service delivery areas), except those
required to be accounted for in another fund.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Major Funds, continued
The Impact Fee Fund(the District has one combined Impact Fee Fund) consists of
fees imposed and collected by Collier County based on new construction within each
service delivery area of the District. The fees are restricted and can only be used for
certain capital expenditures associated with growth within the District.
Non-Major Fund
The District reports the following non-major fund:
The Inspection Fee Fund is used by the District to account for the receipt and
expenditures of its Inspection and Plan Review Fee Programs. Fees are charged for
the inspection of new building construction and for fire code plan review. The fees
are collected by Collier County and are remitted to the District. This fund also
includes fee per interlocal agreement whereby the District performs inspections for
another independent fire district.
Fiduciary Fund
The Fiduciary Fund is excluded from the government-wide financial statements
because the resources of those funds are not available to support the District's
programs. The only type of fiduciary fund the District maintains is a Firefighters'
Pension Trust Fund,under Florida Statute Chapter 175,which accounts for
retirement assets held by the Plan that are payable to qualified firefighters upon
retirement.
Budgetary Information
The District has elected to report budgetary comparisons of its major funds and its
non-major fund as required supplementary information(RSI).
Investments
The District adheres to the requirements of GASB Statement Number 31,
"Accounting and Financial Reporting for Certain Investments and for External
Investment Pools," (GASB 31) in which all investments are reported at fair value.
Investments, including restricted investments, consist of certificates of deposit, U.S.
Government securities,corporate debt and equity securities, and securities of
government agencies unconditionally guaranteed by the U.S. Government.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Capital Assets
Capital assets,which include land, construction in progress,buildings, equipment and
vehicles, are reported in the government-wide Statement of Net Position.
The District follows a capitalization policy which calls for capitalization of all capital
assets that have a cost or donated value of$5,000 or more and have a useful life in
excess of one year.
All capital assets are valued at historical cost or estimated historical cost if actual
historical cost is not available. Donated capital assets are valued at their estimated
fair market value on the date donated. Public domain(infrastructure) capital assets
consisting of certain improvements other than building, including curbs, gutters and
drainage systems, are not capitalized, as the District generally does not acquire such
assets. No debt-related interest expense is capitalized as part of capital assets in
accordance with GASB 34.
Maintenance,repairs and minor renovations are not capitalized. The acquisition of
land and construction projects utilizing resources received from Federal and State
agencies are capitalized when the related expenditure is incurred.
Expenditures that materially increase values, change capacities or extend useful lives
are capitalized. Upon sale or retirement,the cost is eliminated from the respective
accounts.
Expenditures for capital assets are recorded in the fund statements as current
expenditures. However, such expenditures are not reflected as expenditures in the
government-wide statements,but rather are capitalized and depreciated.
Depreciable capital assets are depreciated using the straight-line method over the
following estimated useful lives:
Capital Asset Years
Buildings 15-30
Capital Assets acquired under Capital Lease 6-10
Office Equipment 3-30
Vehicles 3-10
Equipment and Machinery 3-15
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Budgets and Budgetary Accounting
The District adopted separate annual General Fund budgets for each of the two (2)
service delivery areas within the District's General Fund.
The District adopted annual budgets for the Special Revenue Funds, including the
Impact Fee Fund and the Inspection Fee Fund.
No budget was adopted or required to be adopted for the Firefighters' Pension Trust
Fund.
The District follows these procedures in establishing budgetary data for the General
Fund, the Impact Fee Fund, and the Inspection Fee Fund:
1. During the summer of each year, the District Fire Chief submits to the Board of
Commissioners a proposed operating budget for the fiscal year commencing on
the upcoming October 1. The operating budget includes proposed
expenditures and the means of financing them.
2. Public hearings are conducted to obtain citizen comments.
3. The budget is adopted by approval of the Board of Commissioners.
4. Budget amounts, as shown in these basic financial statements, are as originally
adopted or as amended by the Board of Commissioners.
5. The budget is adopted on a basis consistent with accounting principles generally
accepted in the United States of America.
6. The level of control for appropriations is exercised at the fund level.
7. Appropriations lapse at year-end.
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2021
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Budgets and Budgetary Accounting, continued
Several budget amendments were approved by the Board of Commissioners during
the year ended September 30, 2021. Budgeted revenues and expenditures were
increased(decreased) as follows:
Amount
General fund-NN SDA $ 973,767
General fund-BCI SDA 684,728
Total General Fund $ 1,658,495
Impact fee fund $ 853,218
Inspection fee fund $ 763,514
Impact Fees/Deferred Revenue
The District levies an impact fee on new construction within the District. The intent of
the fee is for growth within the District to pay for capital improvements needed due to
the growth. The fee is imposed and collected by Collier County and remitted to the
District which accounts for impact fees collected by service delivery area. The fee is
refundable if not expended by the District within six (6)years from the date of
collection. The District, therefore, records this fee as restricted cash and as unearned
revenue until the date of expenditure, at which time it is recognized as revenue and
charged to capital outlay in the fund financial statements and capital assets in the
government-wide financial statements.
Net Position
In the government-wide financial statements, net position is identified as restricted
when there are externally imposed constraints as to its use, such as through debt
covenants, by grantors, or by law.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Fund Balances
The governmental fund financial statements the District maintains include
nonspendable, restricted, assigned, and unassigned fund balances. Nonspendable
fund balances are those that cannot be spent because they are either(a) not in
spendable form or(b) legally or contractually required to be maintained intact.
Criteria include items that are not expected to be converted into cash, for example
prepaid expenses.
Restricted fund balances are those that are restricted by a third party such as
inspection fees. Restricted fund balances can only be spent for the stipulated
purposes.
The District's assigned fund balances are a result of official action of the District's
Board. The District's intent is to maintain a minimum assigned fund balance level of
three (3) months of budgeted total expenditures. The assigned fund balance includes
the District's operational and capital reserves as well as its disaster reserve. At
September 30, 2021, fund balance is also assigned for a variety of specific items by
District Board action. Any use of the assigned fund balance requires the District's
Board approval.
Due To/From Other Funds
Interfund receivables and payables arise from interfund transactions and are recorded
by funds affected in the period in which the transactions are executed.
Due From Other Governments
No allowance for losses on uncollectible accounts has been recorded since the
District considers all amounts to be fully collectible.
Indirect Costs
Expenses are allocated between service delivery areas on the same line item based
upon a Board approved cost allocation plan. For the year ended September 30,
2021,the costs were allocated on a percentage basis of 87.04%to NN SDA and
12.96%to BCI SDA.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Compensated Absences
The District's employees accumulate annual leave based on the number of years of
continuous service. Upon termination of employment, employees can receive
payment of accumulated annual leave if certain criteria are met. The costs of
accumulated annual leave benefits (compensated absences) are expended in the
respective operating funds when payments are made to employees. However,the
liability for all accrued vacation and personal leave benefits is recorded in the
government-wide Statement of Net Position.
Encumbrances
Encumbrance accounting,under which purchase orders, contracts and other
commitments for the expenditure of monies are recorded in order to reserve that
portion of the applicable appropriation, is not employed by the District because, at
present, it is not necessary in order to assure effective budgetary control or to
facilitate effective cash planning and control.
Management Estimates
The preparation of financial statements in conformity with accounting principles
generally accepted in the United States of America requires management to make
estimates and assumptions that affect the reported amounts of assets, liabilities and
disclosure of contingent assets and liabilities at the date of the financial statements,
and the reported amounts of revenues and expenditures during the reporting period.
Actual results could differ from those estimates.
Interfund Transactions
The District considers interfund receivables (due from other funds) and interfund
payables (due to other funds) to be loan transactions to and from other funds to cover
temporary(three months or less) cash needs. Transactions that constitute
reimbursements to a fund for expenditures/expenses initially made from it that are
properly applicable to another fund are recorded as expenditures/expenses in the
reimbursing funds and as reduction of expenditures/expenses in the fund that is
reimbursed. Such amounts are eliminated in the government-wide financial
statements.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Pensions
In the government-wide Statement of Net Position, liabilities are recognized for the
District's proportionate share of each pension plan's net pension liability. For
purposes of measuring the net pension liability, deferred outflows of resources and
deferred inflows of resources related to pensions, and pension expense, information
about the fiduciary net position of the Firefighters' Pension Fund(FPF),the Florida
Retirement System(FRS) and the Health Insurance Subsidy (HIS) defined benefit
plan and additions to/deductions from fiduciary net position have been determined on
the same basis as they are reported by the Plans. For this purpose,benefit payments,
(including refunds of employees' contributions) are recognized when due and payable
in accordance with the benefit terms. Investments are reported at fair value for the
FPF.
The District's retirement plans and related amounts are described in a subsequent
note.
Deferred Outflows/Inflows of Resources
In addition to assets, the Statement of Net Position reports a separate section for
deferred outflows of resources. This separate financial statement element, deferred
outflows of resources,represents a consumption of net position that applies to future
periods and so will not be recognized an as outflow of resources
(expense/expenditure)until then. The deferred amount on pensions is reported only
in the government-wide Statement of Net Position. The deferred outflows of
resources related to pensions and OPEB are discussed in a subsequent note.
In addition to liabilities, the Statement of Net Position reports a separate section for
deferred inflows of resources. This separate financial statement element, deferred
inflows of resources, represents an acquisition of net position that applies to a future
period and so will not be recognized as an inflow of resources (revenue)until that
time. The deferred amount on pensions is reported only in the government-wide
Statement of Net Position. A deferred amount on pension results from the difference
in the expected and actual amounts of experience, earnings, and contributions. This
amount is deferred and amortized over the service life of all employees that are
provided with pensions and OPEB through these plans except earnings which are
amortized over five to seven years.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE A- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED
Reclassifications
Certain amounts in the financial statements have been reclassed to conform with the
current presentation. These reclassifications had no effect on the results of operations
or fund equity.
Subsequent Events
Subsequent events have been evaluated through May 13, 2022,which is the date the
basic financial statements were available to be issued.
NOTE B - CASH AND CASH EQUIVALENTS
Cash and cash equivalents of the primary government(exclusive of the Firefighters'
Pension Trust Fund)were $18,125,995 of which $5,178,575 was restricted at
September 30, 2021. Total cash and cash equivalents included cash on hand of
$1,300 at September 30, 2021.
Deposits
The District's deposit policy(exclusive of the Firefighters'Pension Fund) allows
deposits to be held in demand deposit and money market accounts and is consistent
with Florida Statutes, Chapter 218.415(17). All District depositories are institutions
designated as qualified depositories by the State Treasurer at September 30, 2021.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE B - CASH AND CASH EQUIVALENTS, CONTINUED
Deposits, continued
Deposits consist of the following at September 30, 2021:
District Carrying Bank
Amount Balance
Unrestricted
General Fund
Depository Accounts $ 12,858,641 $ 13,246,546
Money Market 88,779 88,779
Total General Fund $ 12,947,420 $ 13,335,325
Restricted
General Fund
Depository Accounts $ - $ -
Special Revenue Funds
Impact Fee
Depository Accounts $ 4,542,046 $ 4,542,555
Inspection Fee
Depository Accounts _ 636,529 636,529
Total Special Revenue Funds 5,178,575 5,179,084
Total Restricted Funds $ 5,178,575 $ 5,179,084
The District's deposits were entirely covered by federal depository insurance or by
collateral pursuant to the Public Depository Security Act(Florida Statute 280) of
the State of Florida. Bank balances approximate market value.
The District held no other types of deposits during the year ended September 30,
2021.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE B- CASH AND CASH EQUIVALENTS, CONTINUED
Restricted Cash and Equivalents
The following is a brief description of the restrictions on cash and cash equivalents:
The Impact Fee account is used to account for the deposit of impact fees received
by both service delivery areas and are restricted for certain capital asset acquisition
associated with growth within the District. Impact fees are collected by Collier
County for the District pursuant to County ordinance and District resolution.
The Inspection Fee account is used to account for inspection fees collected for
performing new construction fire inspections within the District. Such revenue is
restricted for inspection service related costs.
NOTE C - INVESTMENTS
District
Florida Statutes and the District's investment policy authorize investments in the
Florida Fixed Income Trust(FL FIT). Specifically, the District's investment policy is
consistent with Florida Statutes, Chapter 218.415(17). At September 30, 2021, the
District's investments in the FL FIT-Cash Pool (CP) consist of the following:
Fair Value(NAV)/
Cost Carrying
Basis Amount
General Fund-NN
Florida Fixed Income Trust
FL FIT-Cash Pool(CP) $ 7,457,701 $ 7,457,701
General Fund-BCI
Florida Fixed Income Trust
FL FIT-Cash Pool(CP) 2,008,402 2,008,402
$ 9,466,103 $ 9,466,103
Impact Fee Fund
Florida Fixed Income Trust
FL FIT-Cash Pool(CP) $ 709,280 $ 709,280
Total investments $ 10,175,383 $ 10,175,383
The Florida Fixed Income Trust(FL FIT) Cash Pool(CP)was established in
accordance with Florida Statute 163.01 to provide local and state government entities
access to diversified, high credit quality strategies for their cash reserves. The Florida
Fixed Income Trust(FL FIT) Cash Pool is a floating net asset value (NAV)pool,
managed to dollar-in/dollar-out and provides same day liquidity for participants.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE C - INVESTMENTS, CONTINUED
District, continued
The Florida Fixed Income Trust(FL FIT) Cash Pool(CP) is an external 2a7-like
investment pool, which is self administered. The Florida Fixed Income Trust(FL
FIT) Cash Pool (CP) is not categorized as it is not evidenced by securities that exist
in physical or book entry form. The Florida Fixed Income Trust(FL FIT) Cash Pool
are stated at a net asset value (NAV) which approximates fair value,NAV=$1.00.
These investments are subject to the risk that the market value of an investment,
collateral protecting a deposit or securities underlying an investment will decline and
lose value.
FL FIT is not required to register(and has not registered)with the SEC; however,
the fund is an external investment pool that has historically adopted operating
procedures consistent with those required by Florida Statutes.
The District's investment in the Florida Fixed Income Trust(FL FIT) Cash Pool(CP)
represented approximately less than 1% of the Fund's total investments.
At September 30, 2021, the Cash Pool's investments consisted of the following: 62%
with commercial paper; 17%with institutional money market deposits and mutual
funds; and 21%with certificates of deposit.
These short-term investments are stated at fair value. Investment income is recognized
as earned and is allocated to participants of the Fund based on their equity
participation.
The District adheres to GASB Statement No. 79 and where the Fund meets the
criteria to make GASB Statement No. 31 which requires the following disclosures
related to its FL FIT Cash Pool investment:
Limitation on Participant Contributions and Withdrawals: FL FIT-Cash Pool has no
limitations or restrictions on participant withdrawals,does not charge liquidity fees,
and has not put in place a redemption gate. Each participant has the ability to
withdraw 100 percent of its account balance any business day that the Investment
Advisor is open for trading. The Investment Advisor is open for trading, and the
funds will settle on the trading date for trades placed prior to 2:00 PM Eastern
Time,and trade date plus one business day(T+1)for trades placed after 2:00 PM
Eastern Time.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE C - INVESTMENTS, CONTINUED
District, continued
Investment Income, Unrealized Gains/Losses, and Realized Gains/Losses: FL
FIT-Cash Pool follows industry practice and records security transactions on a
trade date basis. Dividend and interest income is recognized on an accrual
basis. Net investment income is distributed to participants at least monthly.
Unrealized and realized gains and losses, if any, are distributed to participants
on a daily and monthly basis. Distributions to participants are recorded on the
ex-dividend date.
Valuation: Fair value of the investments in the FL FIT-Cash Pool is determined
on a daily basis. Fair value increases and decreases are included in the change
in unrealized gains and losses during the period. Net realized gains and losses
on sales of securities are computed based on specific identification. Mutual fund
securities are recorded at fair value as determined by using net position value as
furnished by a pricing service and the number of shares owned.
Redemption Gates: Per the Administrator there are no redemption gates.
Liquidity Fees: Per the Administrator there are no liquidity fees.
Redemption Fees: As of September 30, 2021, there were no redemption fees
or maximum transaction amounts, or any other requirements that serve to limit
a participant's daily access to 100 percent of their account value.
Fair Value: The carrying value of the investments held by the District
approximate fair value. However, it is the opinion of the management of Florida
Fixed Income Trust (FL FIT) it is exempt from GASB Statement No.72
financial hierarchy disclosures.
Foreign Currency Risk: Florida Fixed Income Trust(FL FIT) Cash Pool was
not exposed to foreign currency risk.
Securities Lending: Florida Fixed Income Trust(FL FIT) Cash Pool did not
participate in securities lending program during the period October 1, 2020
through September 30, 2021.
Florida Fixed Income Trust(FL FIT) Cash Pool does provide separate audited
financial statements for the year ended June 30, 2021.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE C - INVESTMENTS, CONTINUED
District, continued
At September 30, 2021, the District reported Florida Fixed Income Trust (FL FIT)
Cash Pool investments of$10,175,383. The Florida Fixed Income Trust(FL FIT)
Cash Pool carried a credit rating of AAAf/S 1 by Fitch Rating and had a dollar
weighted average days to maturity(WAM) of 79 days at September 30, 2021. The
Cash Pool 's current dollar weighted average days to maturity to final (WAL)was
104 days at September 30, 2021. The Cash Pool's duration is as follows: expected
target duration 0-5 years, effective duration of 22 years. Rule 2a7 allows funds to
use a constant of$1.00 per share. The fund is not currently rated.
Firefighters' Pension Plan- Investments
Investments held in the Firefighters' Pension Trust Fund(the "Plan")totaled
$127,820,985 (including $1,470,008 in cash and cash equivalents, $6,474,522 in
mutual funds, $93,494,715 in equity securities, $18,988,379 in fixed income
securities, and$7,393,361 in real estate) at September 30, 2021. Such investments
are administered in accordance with Firefighters' Pension Board policy. This policy
provides for investments in cash and cash equivalents, money markets, mutual funds,
equities, treasury notes, federal agency guaranteed securities, corporate bonds,notes
and/or equities and real estate.
The Firefighters' Pension Trust Fund accounts for resources held to fund the
respective firefighter employee pension benefits.
The Firefighters' Pension Trust Fund investments were held by a financial and
investment institution and are subject to certain insurances up to limits specific to the
trustee/custodian institution and retirement trust funds. These assets are subject to
loss of principal.
Investment Authorization:
The Plan's investment policy is determined by the Plan's Board of Trustees. The
policy has been designed by the Board to conduct the operations of the Plan in a
manner so that the assets will provide the pension and other benefits provided under
applicable laws. As such, the policy is designed by the Board to maximize the Plan's
asset value, while assuming risk that is consistent with the Board's risk tolerance. The
Trustees are authorized to acquire and retain every kind of property(real,personal or
mixed) and every kind of investment specifically including, but not by way of
limitation,money markets, mutual funds,bonds, debentures, stocks (preferred or
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2021
NOTE C - INVESTMENTS, CONTINUED
Firefighters' Pension Plan-Investments, continued
Investment Authorization, continued:
common) and other corporate obligations. Investments are carried at fair value
and/or NAV at September 30, 2021. Interest and dividend revenues are recorded
as earned. Purchases and sales of investments are recorded on the trade-date basis.
Unrealized gains and losses are presented as net appreciation(depreciation) in fair
value of investments on the statement of changes in fiduciary net position along with
gains and losses realized on sales of investments.
Given the inherent nature of investments, it is reasonably possible that changes in the
value of those investments will occur in the near term and that such changes could
materially affect the amounts reported (loss of principal).
Investment in all equity securities shall be limited to those listed on a major U.S. stock
exchange and limited to no more than 80% (at market) of the Plan's total asset value.
The equity position in any one company shall not exceed 5% of the Plan's total assets
at market. Investments in stock of foreign companies shall be limited to 35% of the
value of the Plan's total assets at market.
The fixed income portfolio shall be compromised of securities with a quality rating of
investment grade or higher by a major rating service. Except for Treasury and
Agency obligations, the debt portion of the Plan shall contain no more than 10% of a
given issuer irrespective of the number of differing issues.
The current target allocation at September 30, 2021, of these investments at market
is as follows:
Investment Long Term
Authorized Policy-Target Expected Real
Investments Allocation% Rate Return%
Domestic Equities 35-55% 7.5%
Fixed Income 15-40% 2.5%
TIPS 0-10% Not Available
Real Estate 0-15% 4.5%
International Equities 10-25% 8.5%
International Fixed Income 0-10% 3.5%
Global Tactical Asset Allocation 0-15% 3.5%
Cash and Cash Equivalents Minimal Minimal
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE C - INVESTMENTS, CONTINUED
Firefighters' Pension Plan-Investments, continued
Interest Rate Risk:
Interest rate risk is the risk that changes in market interest rates will adversely affect the
fair value of an investment. Generally, the longer the maturity of an investment,the
greater the sensitivity of its fair value to change in market interest rates. As a means of
limiting its exposure to interest rate risk,the Plan diversifies its investments by security
type and institution, and limits holdings in any one type of investment with any one
issuer with various durations of maturities.
Information about the sensitivity of the fair values of the Plan's fixed income
investments to market interest rate fluctuations is provided by the following table that
shows the distribution of the Plan's investment by maturity at September 30, 2021:
Investment Maturities(in years)
Investment Type Fair Value Less than 1 1 to 5 6 to 10 More than 10
Corporate bonds $ 9,271,786 $ 848,000 $ 2,797,104 $ 3,778,892 $ 1,847,790
Mutual funds-Int'l 6,474,522 332,144 969,883 679,177 4,493,318
U.S.Agencies 6,535,466 - 2,966 86,040 6,446,460
U.S.Treasuries 3,181,127 - 149,492 899,509 2,132,126
S 25,462,901 $ 1,180,144 S 3,919,445 $ 5,443,618 $ 14,919,694
Credit Risk:
:
Credit risk is the risk that a security or a portfolio will lose some or all of its value due
to a real or perceived change in the ability of the issuer to repay its debt. The Plan's
investment policy utilizes portfolio diversification in an effort to mitigate this risk.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE C - INVESTMENTS, CONTINUED
Firefighters' Pension Plan-Investments, continued
Credit Risk, continued:
The following table discloses credit rating by fixed income investment type at
September 30, 2021, if applicable:
Fair Percentage of
Value Portfolio
Quality rating of credit risk debt securities
A $ 1,556,475 1.22%
Al 260,843 0.20%
A2 1,361,582 1.07%
A3 2,189,478 1.71%
AA 988,660 0.77%
Aa1 58,438 0.05%
Aa2 166,499 0.13%
Aa3 136,681 0.11%
AAA 6,071,751 4.75%
B 163,805 0.13%
Bal 29,787 0.02%
Baal 2,462,988 1.93%
Baa2 1,533,765 1.20%
Baa3 896,784 0.70%
BB 396,888 0.31%
BBB 1,733,877 1.36%
Unrated government securities* 5,454,600 4.27%
Total credit risk debt securities $ 25,462,901 19.92%
* Obligations of the U.S. government or obligations explicitly guaranteed by the U.S.
government are not considered to have credit risk and do not have purchase limitations.
Concentration of Credit Risk:
The investment policy of the Plan contains limitations on the amount that can be
invested in any one equity issuer as well as maximum portfolio allocation percentages.
There were no individual equity investments that represented 5% or more of Plan net
position at September 30,2021. In addition, the Plan contains limitations on the
amount that can be invested in any one debt issuer, except for the debt securities
issued by the U.S. Government. There were no investments in non-U.S. Government
debt securities that represented 10% or more of Plan net position at September 30,
2021.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE C - INVESTMENTS, CONTINUED
Firefighters' Pension Plan - Investments, continued
Custodial Credit Risk:
This is the risk that in the event of the failure of the counterparty,the plan will not be
able to recover the value of its investments or collateral securities that are in the
possession of an outside party. This risk is generally measured by the assignment of a
rating by a nationally recognized statistical rating organization. Consistent with the
Plan's investment policy, the investments are held by the Plan's custodial bank and
registered in the Plan's name.
Foreign Currency Risk:
This is the risk that fluctuations in currency exchange rate may affect transactions
conducted in currencies other than U.S. Dollars and the carrying value of foreign
investments. The Plan's primary exposure to foreign currency risk is derived from its
direct investments in international equity and fixed income mutual funds. The Plan
owns shares in international equity and international bond funds. In accordance with
the Plan's investment policy statement, the US equity and fixed income separate
account managers may invest in individual securities designated as foreign as part of
the normal course of the investment process. The individual foreign securities may be
American Depository Receipts, or NYSE common stock,both transacted in US
dollars, or foreign ordinary securities transacted in foreign currency. The investment
policy limits the foreign investments to no more than 35%of the Plan's investment
balance in equities and no more than 10% in fixed income. As of September 30,
2021,the Plan's exposure to foreign currency risk related to foreign equity funds and
bonds is approximately 23% of the portfolio.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE C - INVESTMENTS, CONTINUED
Firefighters' Pension Plan-Investments, continued
Fair Value Measurements:
Fair value is defined as the price that would be received to sell an asset or paid to
transfer a liability in an orderly transaction between market participants at the
measurement date. The Plan categorizes its fair value measurements within the fair
value hierarchy as established by generally accepted accounting principles. The fair
value hierarchy categorizes the inputs to valuation techniques used to measure fair
value into three levels based on the extent to which inputs used in measuring fair value
are observable in the market as follows:
Level 1 - Inputs to the valuation methodology are based upon quoted prices for
identical assets in active markets.
Level 2 -Inputs to the valuation methodology are based upon observable inputs for
the assets either directly or indirectly, other than those considered Level 1 inputs,
which may include quoted prices for identical assets in markets that are not
considered to be active, and quoted prices of similar assets in active or inactive
markets.
Level 3 -Inputs to the valuation methodology are based upon unobservable inputs.
Following is a description of the valuation methodologies used for asset measured at
fair value.
Common stock: Valued at the closing price reported on the New York Stock
Exchange.
Government securities: Valued using pricing models maximizing the use of
observable inputs for similar securities.
Mutual funds: Valued at the daily closing price as reported by the Plan. Mutual
funds held by the Plan are open-ended mutual funds that are registered with the
Securities and Exchange Commission. These funds are required to publish their
daily net asset value (NAV) and to transact at that price. The mutual funds held
by the Plan are deemed to be actively traded.
Corporate bonds: Valued using pricing models maximizing the use of observable
inputs for similar securities. This includes basing the value on yields currently
available on comparable securities of issuers with similar credit ratings. When
quoted prices are not available for identical or similar bonds, the bond is valued
under a discounted cash flows approach that maximizes observable inputs, such
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE C - INVESTMENTS, CONTINUED
Firefighters' Pension Plan -Investments, continued
Fair Value Measurements, continued:
as current yield of similar instruments,but included adjustments for certain risks
that may not be observable, such as credit and liquidity risks or a broker quote, if
available.
Real estate: Valued at the net asset value of shares held by the Plan at year end.
The Plan has investments in private market real estate investments for which no
liquid public market exists.
Money market funds: Valued at the floating net asset value (NAV) of shares held
by the Plan at year end.
The following table presents the Plan's fair value hierarchy for investments at fair
value as of September 30, 2021:
Fair Value Measurements Using
Quoted
Prices in Significant
Active Other Significant
Markets for Observable Unobservable
Identical Assets Inputs Inputs
Total (Level I) (Level 2) (Level 3)
Investments by fair value level
Equity securities:
Common stocks $ 28,213,370 $ 28,213,370 $ - $ -
Foreign stocks 2,791,218 2,791,218 - -
Domestic equity mutual funds 43,552,745 - 43,552,745 -
International equity mutual funds 18,937,382 - 18,937,382 -
REIT - - - -
Total equity securities 93,494,715 31,004,588 62,490,127 -
Debt securities
U.S.treasury securities 3,181,127 3,181,127 - -
U.S.agency securities 6,535,466 - 6,535,466 -
Corporate bonds 9,271,786 - 9,271,786 -
Fixed income mutual funds-int'l 6,474,522 - 6,474,522 -
Total debt securities 25,462,901 3,181,127 22,281,774 -
Total investments by fair value 118,957,616 $ 34,185,715 $ 84,771,901 $ -
Investments measured at the net asset value(NAV)
Real estate fund 7,393,361
Money market funds(exempt) 1,470,008
Total investments $ 127,820,985
* As required by GAAP,certain investments have not been classified in the fair value hierarchy. The fair
value amounts presented in the previous table are intended to permit reconciliation for the fair value
hierarchy to the total investment line item in the Statement of Fiduciary Net Position.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE C - INVESTMENTS, CONTINUED
Firefighters' Pension Plan - Investments, continued
Fair Value Measurements, continued:
The following table summarizes investment for which fair value is measured using the
net asset value per share practical expedient, including their relate unfunded
commitments and redemption restrictions:
Investments measured at the NAV
Redemption
Unfunded Frequency(if Redemption
Fair Value Commitments Currently Eligible Notice Period
Real estate fund $ 7,393,361 $ - Quarterly 90 Days
Real estate fund: The fund is an open-ended real estate investment fund investing
primarily in core institutional office, retail, industrial, and multi-family properties
located throughout the United States. The investment is valued at NAV and its
redemption must be received by the fund 90 days prior to quarter end.
NOTE D - DUE TO/FROM OTHER FUNDS
Interfund receivables and payables at September 30, 2021, are as follows:
Due from Due to
Fund Other Funds Other Funds
General Fund:
Impact Fee Fund $ - $ 16,733
Inspection Fee Fund 40 -
Total General Fund 40 16,733
Special Revenue Funds:
Impact Fee Fund
General Fund 16,733 -
Inspection Fee fund - -
Inspection Fee Fund
General Fund - 40
Impact Fee Fund - -
Total Special Revenue Funds 16,733 40
Total $ 16,773 $ 16,773
Interfund receivables and payables were eliminated for presentation purposes in the
Statement of Net Position at September 30, 2021.
16 1B a
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2021
NOTE E - CAPITAL ASSETS ACTIVITY
The following is a summary of changes in capital assets activity for the year ended
September 30, 2021:
Balance Balance
October 1 Increases/ Decreases/ Adjustments/ September 30
2020 Additions Retirements Reclassifications 2021
Capital Assets Not
Being Depreciated:
Land $ 15,712,989 $ - $(2,889,872) $ - $ 12,823,117
Construction in progress 1,319,431 - (18,533) - 1,300,898
Equipment in Transit - 1,212,857 - - 1,212,857
Total Capital Assets Not
Being Depreciated 17,032,420 1,212,857 (2,908,405) - 15,336,872
Capital Assets
Being Depreciated:
Assets held under capital lease 4,266,045 1,106,574 (43,702) - 5,328,917
Buildings 21,283,328 224,866 - - 21,508,194
Office equipment 1,546,311 50,991 (55,214) - 1,542,088
Vehicles 8,476,780 294,685 (102,296) - 8,669,169
Equipment&machinery 3,941,483 280,704 (497,083) - 3,725,104
Total Capital Assets
Being Depreciated 39,513,947 1,957,820 (698,295) - 40,773,472
Less Accumulated
Depreciation:
Assets held under capital lease (1,412,562) (549,682) 43,702 - (1,918,542)
Buildings (9,186,739) (813,695) - - (10,000,434)
Office equipment (967,237) (178,072) 55,214 - (1,090,095)
Vehicles (7,197,089) (334,457) 95,918 - (7,435,628)
Equipment&machinery (3,090,173) (209,370) 494,277 - (2,805,266)
Total Accumulated Depreciation (21,853,800) (2,085,276) 689,111 - (23,249,965)
Total Capital Assets being
Depreciated,Net 17,660,147 (127,456) (9,184) - 17,523,507
Capital Assets,Net $ 34,692,567 $ 1,085,401 $ (2,917,589) $ - 32,860,379
Related Debt (3,079,933)
Net investment in capital assets $29,780,446
1611B2
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE E - CAPITAL ASSETS ACTIVITY, CONTINUED
Depreciation expense was charged to the following functions during the year ended
September 30,2021:
Amount
General Government
Total Depreciation Expense $2,085,276
The District has capital assets held under capital leases with a total cost of
$5,328,917 at September 30,2021. The capital assets held under capital lease has
accumulated depreciation of$1,918,542 and depreciation expense of$549,682
(included in total depreciation expense)for the year ended September 30,2021.
NOTE F- LONG-TERM OBLIGATIONS
The following is a summary of changes in long-term obligations for the year ended
September 30,2021:
Balance Retirements Balance Amounts
October 1 And September 30 Due Within
2020 Additions _ Adjustments 2021 One Year
Net OPEB Liability $ 9,980,141 $ 750,645 $ - $10,730,786 $Net Pension Liability-FRS 9,403,419 - (7,916,491) 1,486,928 Net Pension Liability-HIS 1,736,428 13,565 - 1,749,993 Net Pension Liability-FPT 8,212,936 - (10,433,669) (2,220,733) -
Capital Leases 2,545,857 1,106,574 (687,498) 2,964,933 761,312
Note Payable-Station 172,500 - (57,500) 115,000 57,500
Compensated Absences 2,335,073 82,255 - 2,417,328 -
$34,386,354 $ 1,953,039 $(19,095,158) $17,244,235 $ 818,812
The following is a summary of long-term obligations at September 30, 2021:
Amount
Net OPEB liability-actuarially determined-GASB No.75 $ 10,730,786
Net pension liability-FRS pension plan. This amount is actuarially determined
through calculation based upon the audited financial statements of the Florida FRS
Plan. 1,486,928
Net pension liability-HIS plan. This amount is actuarially determined through
calculation based upon the audited financial statements of the Florida FRS Plan. 1,749,993
Net pension liability-Firefighters'Pension Trust(FPT)plan. This
amount is actuarially determined through calculation based upon the audited
financial statements of the FPT Plan. (2,220,733)
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE F- LONG-TERM OBLIGATIONS, CONTINUED
Amount
$1,106,574 capital lease payable dated December 28,2020,for heart monitor
equipment to a financial institution over a 60 month period beginning December
28,2020 and ending December 28,2025 in equal monthly payments of$19,347 at 1.9% 947,210
$445,486 capital lease payable dated May 20,2019,for radio equipment to
a financial institution over a 7 year period ending June 1,2026 in equal
annual payments of$77,900 at a 5.2%fixed interest rate. 334,252
$207,812 capital lease payable dated December 12,2019,for six staff vehicles to
a financial institution over a 5 year period ending December 31,2024 in equal
monthly payments of$3,918 at a 5.14%fixed interest rate. 137,136
$2,546,268 capital lease payable dated January 15,2016 for one(I)ladder
truck and three(3)pumper trucks payable to a financial institution in ten
(10)annual payments of$295,233 ending December 14,2025 including
interest at 2.822%. 1,358,975
$888,147 capital lease payable beginning May 1,2018 for a ladder truck
payable to a financial institution in five(5)annual payments of$192,494
ending May 1,2022 including interest at 2.74%. 187,360
$1,150,000 note payable dated January 15,2003 for BCI Station to a financial
institution over a 20 year period ending November 1,2022 in equal annual principal
payments on November 1 of$57,500 plus accrued interest at a variable rate of
120%of the 5 year treasury rate.The note is collateralized by Impact Fees.
Interest rate at September 30,2021 was.42732%. 115,000
Non-current portion of compensated absences. Employees of the District
are entitled to paid vacation based on length of service and job
classification.(Combined SDA) 2,417,328
17,244,235
Less Current Portion (818,812)
Long-Term Portion $ 16,425,423
The annual debt service requirements at September 30,2021,were as follows:
Capital Capital Capital Capital Capital Note
Years Ending Leases Payable Leases Payable Leases Payable Leases Payable Leases Payable Payable Total
September 30 Principal(1) Principal(1) Principal(1) Principal(1) Principal(1) Principal(2) Principal
2022 $ 216,047 $ 60,099 $ 40,925 $ 256,881 $ 187,360 $ 57,500 $ 818,812
2023 220,188 63,299 43,079 264,131 - 57,500 648,197
2024 224,408 66,671 45,346 271,585 - - 608,010
2025 228,709 70,221 7,786 279,249 - - 585,965
2026 57,858 73,962 - 287,129 - - 418,949
$ 947,210 $ 334,252 $ 137,136 $ 1,358,975 $ 187,360 $ 115,000 3,079,933
Net OPEB Liability 10,730,786
Net Pension Liability-FRS 1,486,928
Net Pension Liability-HIS 1,749,993
Net Pension Liability-FPT (2,220,733)
Compensated absences 2,417,328
Total long-term debt $ 17,244,235
(1)Debt service paid through General Fund
(2)Debt service paid through Impact Fee Fund
Interest expense for the year ended September 30,2021,was$101,223 including interest expense on capital
leases of$99,275.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE G- RETIREMENT PLANS
The following three retirement plans have been established by the District:
Plan 1 - Florida Retirement System(FRS) including HIS
Plan 2 - Firefighters' Pension Trust Fund(Florida Statute 175)
Plan 3 -401(a)Plan
Employee participation in a specific plan is based on the respective employee's
original hire date.
General Information about the Florida Retirement System
The Florida Retirement System ("FRS") was created in Chapter 121, Florida
Statutes. The FRS was created to provide a defined benefit pension plan("Pension
Plan") for participating public employees. All District employees are participants in
the Statewide Florida Retirement System(FRS)under authority of Article X, Section
14 of the State Constitution and Florida Statutes, Chapters 112 and 121. The FRS
was amended in 1998 to add the Deferred Retirement Option Program("DROP")
under the defined benefit plan and amended in 2000 to provide an integrated defined
contribution plan alternative to the defined benefit plan for FRS members effective
July 1, 2002. This integrated defined contribution pension plan is the FRS Investment
Plan. Chapter 112, Florida Statutes, established the Retiree Health Insurance
Subsidy(HIS)Program, a separate cost-sharing,multiple-employer defined benefit
pension plan to assist retired members of any State-administered retirement system in
paying the costs of health insurance.
Essentially all regular employees of the District are eligible to enroll as members of the
State-administered FRS except those already participating in Plan 2. Provisions
relating to the FRS are established by Chapters 121 and 122,Florida Statutes;
Chapter 112, Part IV, Florida Statutes; Chapter 238, Florida Statutes; and Florida
Retirement System Rules, Chapter 60S, Florida Administrative Code; wherein
eligibility, contributions, and benefits are defined and described in detail. Such
provisions may be amended at any time by further action from the Florida Legislature.
The FRS is a single retirement system administered by the Florida Department of
Management Services, Division of Retirement, and consists of two cost-sharing,
multiple-employer defined benefit plans (Pension and HIS Plans) and other
nonintegrated programs. A comprehensive annual financial report of the FRS, which
includes its financial statements, required supplementary information, actuarial report,
and other relevant information dated June 30, 2021, is available from the Florida
Department of Management Services'Website (www.dms.myflorida.com).
1611E a
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 43 of 111
NOTES TO THE FINANCIAL STATEMENTS
September 30,2021
NOTE G- RETIREMENT PLANS, CONTINUED
General Information about the Florida Retirement System, continued
The District's total FRS and HIS pension expense (credit) was ($634,472) for the year
ended September 30, 2021 and is recorded in the government-wide financial
statements. Total District actual FRS and HIS retirement contribution expenditures
were $899,337, $833,435 and$954,512 for the years ended September 30,
2021, 2020 and 2019, respectively. The District contributed 100% of the required
contributions.
FRS Pension Plan
Plan Description. The FRS Pension Plan("Plan") is a cost-sharing,multiple-
employer defined benefit pension plan, with a Deferred Retirement Option Program
(DROP) for eligible employees. The general classes of membership are as follows:
Regular Class-Members of the FRS who do not qualify for membership in the
other classes.
Senior Management Service Class(SMSC)-Members in senior management
level positions.
Special Risk Class-Members who are employed as certified firefighters and
meet the criteria to qualify for this class.
Elected Officials-Members who are elected by the voters within the District
boundaries.
Employees enrolled in the Plan prior to July 1, 2011,vest at six years of creditable
service and employees enrolled in the Plan on or after July 1, 2011,vest at eight
years of creditable service. All vested members, enrolled prior to July 1, 2011, are
eligible for normal retirement benefits at age 62 or at any age after 30 years of
service, except for those members classified as special risk who are eligible for
normal retirement benefits at age 55 or at any age after 25 years of service. All
members enrolled in the Plan on or after July 1,2011, once vested, are eligible for
normal retirement benefits at age 65 or any time after 33 years of creditable service,
except for members classified as special risk who are eligible for normal retirement
benefits at age 60 or at any age after 30 years of service. Members of both Plans
(Pension and HIS) may include up to 4 years of credit for military service toward
creditable service. The Plan also includes an early retirement provision; however,
there is a benefit reduction for each year a member retires before his or her normal
retirement date. The Plan provides retirement, disability, death benefits, and annual
cost of living adjustments to eligible participants.
16118 2
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2021
NOTE G - RETIREMENT PLANS, CONTINUED
FRS Pension Plan, continued
DROP, subject to provisions of Section 121.091,Florida Statutes,permits
employees eligible for normal retirement under the Plan to defer receipt of monthly
benefit payments while continuing employment with an FRS employer. An employee
may participate in DROP for a period not to exceed 60 months after electing to
participate. During the period of DROP participation, deferred monthly benefits are
held in the FRS Trust Fund and accrue interest. The net pension liability does not
include amounts for DROP participants, as these members are considered retired and
are not accruing additional pension benefits.
Benefits Provided. Benefits under the Plan are computed on the basis of age,
and/or years of service, average final compensation, and credit service. Credit for
each year of service is expressed as a percentage of the average final compensation.
For members initially enrolled before July 1, 2011, the average final compensation is
the average of the five highest fiscal years' earnings; for the members initially enrolled
on or after July 1, 2011, the average final compensation is the average of the eight
highest fiscal years' earnings. The total percentage value of the benefit received is
determined by calculating the total value of all service, which is based on retirement
plan and/or the class to which the member belonged when the service credit was
earned. Members are eligible for in-line-of-duty or regular disability and survivors'
benefits. The following chart shows the percentage value of each year of service
credit earned:
Class,Initial Enrollment,and Retirement Age/Years of Service %Value
Regular Class and elected members initially enrolled before July 1,2011
Retirement up to age 62,or up to 30 years of service 1.60
Retirement at age 63 or with 31 years of service 1.63
Retirement at age 64 or with 32 years of service 1.65
Retirement at age 65 or with 33 or more years of service 1.68
Regular Class and elected members initially enrolled on or after July 1,2011
Retirement up to age 65 or up to 33 years of service 1.60
Retirement at age 66 or with 34 years of service 1.63
Retirement at age 67 or with 35 years of service 1.65
Retirement at age 68 or with 36 or more years of service 1.68
Special Risk Regular
Service from December 1, 1970 through September 30, 1974 2.00
Service on or after October 1, 1974 3.00
Senior Management Service Class 2.00
Elected Officers'Class 3.00
t6 ItBa
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2021
NOTE G- RETIREMENT PLANS, CONTINUED
FRS Pension Plan, continued
As provided in Section 121.101, Florida Statutes, if the member is initially enrolled in
the FRS before July 1, 2011, and all service credit was accrued before July 1, 2011,
the annual cost-of-living adjustment is 3 percent per year. If the member is initially
enrolled before July 1, 2011, and has service credit on or after July 1, 2011,there is
an individually calculated cost-of-living adjustment. The annual cost-of-living
adjustment is a proportion of 3 percent determined by dividing the sum of the
pre-July 2011 service credit by the total service credit at retirement multiplied by 3
percent. Plan members initially enrolled on or after July 1, 2011, will not have a
cost-of-living adjustment after retirement.
Contributions. The Florida Legislature establishes contribution rates for
participating employers and employees. Contribution rates during the year ended
September 30, 2021 were as follows:
Percent of Gross Salary*
Class Employee Employer(1) Employer(3)
Florida Retirement System,Regular 3.00 10.00 10.82
Florida Retirement System,Senior Management Service 3.00 27.29 29.01
Florida Retirement System,Special Risk 3.00 24.45 25.89
Deferred Retirement Option Program-Applicable
to Members from All of the Above Classes 0.00 16.98 18.34
Florida Retirement System,Reemployed Retiree (2) N/A N/A
Florida Retirement System,Elected Official 3.00 49.18 51.42
Notes:
(I) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also,
employer rates,other than for DROP participants,include.06 percent for administrative costs for
the Investment Plan. Rates for 7/1/20-6/30/21.
(2) Contribution rates are dependent upon retirement class in which reemployed.
(3) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also,
employer rates,other than for DROP participants,include.06 percent for administrative costs for
the Investment Plan. Rates for 7/1/21-6/30/22.
* As defined by the Plan.
1 6 I 1 8
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 46 of 111
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE G- RETIREMENT PLANS, CONTINUED
FRS Pension Plan, continued
Pension Liabilities, Pension Expense, Deferred Outflows of Resources
and Deferred Inflows of Resources Related to the Pension Plan. At
September 30,2021, the District reported an FRS pension liability of$1,486,928
for its proportionate share of the net pension liability. The net pension liability was
measured as of June 30, 2021, and the total pension liability used to calculate
the net pension liability was determined by an actuarial valuation as of July 1, 2020.
The District's proportionate share of the net pension liability was based on the
District's 2020-21 fiscal year contributions relative to the total 2020-21 fiscal year
contributions of all participating members. At September 30, 2021, the District's
proportionate share was .019684338 percent, which was a decrease of.002011784
percent from its proportionate share measure as of September 30, 2020.
For the year ended September 30, 2021, the District recognized FRS pension
expense (credit) of($596,404). In addition, the District reported deferred outflows of
resources and deferred inflows of resources related to the pension from the following
sources:
Deferred Outflows Deferred Inflows
Description of Resources of Resources
Differences between expected
and actual experience $ 254,862 $ _
Change of assumptions 1,017,431 _
Net difference between projected and
actual earnings on pension plan investments - 5,187,520
Changes in proportion and differences between
District contributions and proportionate share
of contributions 93,723 2,535,745
District contributions subsequent to the
measurement date 211,807 -
Total $ 1,577,823 $ 7,723,265
1611E Z
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 47 of Ill
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE G- RETIREMENT PLANS, CONTINUED
FRS Pension Plan, continued
The deferred outflows of resources related to the FRS pension,totaling $211,807
resulting from District contributions subsequent to the measurement date,will be
recognized as a reduction on the net pension liability in the fiscal year ended
September 30, 2022. Other amounts reported as deferred outflows of resources
and deferred inflows of resources related to the pension will be recognized in pension
expense over the remaining service period of 5.7 years as follows:
Fiscal Years Ending
September 30 Amount
2022 $ (1,545,758)
2023 (1,545,758)
2024 (1,545,758)
2025 (1,545,758)
2026 (248,878)
Thereafter 74,661
Total
Actuarial Assumptions. The total pension liability in the July 1, 2020, actuarial
valuation was determined using the following actuarial assumptions,applied to all
periods included in the measurement:
Valuation Date July 1, 2020
Measurement date June 30, 2021
Inflation 2.40 percent
Real payroll growth 0.85 percent
Salary increases 3.25 percent, average, including inflation
Investment rate of return 6.80 percent, net of pension plan
investment expense, including inflation
Actuarial cost method Individual entry age
Mortality rates were based on the Generational PUB-2010 with Projection Scale
MP-2018.
The actuarial assumptions used in the July 1, 2020,valuation were based on the
results of an actuarial experience study for the period July 1, 2013 through June 30,
2018.
1 6 I 1 B 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 48 of 111
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE G- RETIREMENT PLANS, CONTINUED
FRS Pension Plan, continued
The long-term expected rate of return on pension plan investments was not based on
historical returns, but instead is based on a forward-looking capital market economic
model. The allocation policy's description of each asset class was used to map the
target allocation to the asset classes shown below. Each asset class assumption is
based on a consistent set of underlying assumptions, and includes an adjustment for
the inflation assumption. The target allocation and best estimates of arithmetic and
geometric real rates of return for each major asset class are summarized in the
following table:
Compound
Annual Annual
Target Arithmetic (Geometric) Standard
Asset Class Allocation(1) Return Return Deviation
Cash 1.0% 2.1% 2.1% 1.1%
Fixed income 20.0% 3.8% 3.7% 3.3%
Global equity 54.2% 8.2% 6.7% 17.8%
Real estate(property) 10.3% 7.1% 6.2% 13.8%
Private equity 10.8% 11.7% 8.5% 26.4%
Strategic investments 3.7% 5.7% 5.4% 8.4%
Total 100.0%
Assumed inflation-Mean 2.4% 1.2%
(1)As outlined in the Plan's investment policy
Money-weighted Rate of Return. The annual money-weighted rate of return on
FRS Pension Plan investments for the year ended June 30, 2021 was 30.41%.
Discount Rate. The discount rate used to measure the total pension liability
was 6.80 percent. The Plan's fiduciary net position was projected to be available to
make all projected future benefit payments of current active and inactive employees.
Therefore, the discount rate for calculating the total pension liability is equal to the
long-term expected rate of return.
i6ttB a
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 49 of 111
NOTES TO THE FINANCIAL STATEMENTS
September 30,2021
NOTE G- RETIREMENT PLANS, CONTINUED
FRS Pension Plan, continued
Sensitivity of the District's Proportionate Share of the Net Pension Liability
to Changes in the Discount Rate. The following presents the District's
proportionate share of the net pension liability calculated using the discount rate of
6.80 percent which was reduced from 6.90%, as well as what the District's
proportionate share of the net pension liability would be if it were calculated using a
discount rate that is 1-percentage-point lower(5.80 percent) or 1-percentage-point
higher(7.80 percent)than the current rate:
1% Current 1%
Decrease Discount Rate Increase
(5.80%) (6.80%) (7.80%)
District's proportionate share of
the net pension liability $ 6,649,642 $ 1,486,928 $ (2,828,522
Pension Plan Fiduciary Net Position. Detailed information about the pension plan's
fiduciary net position is available in the separately issued FRS Pension Plan and Other
State Administered Systems Comprehensive Annual Financial Report(FRS "CAFR")
dated June 30, 2021.
The FRS CAFR and actuarial reports may also be obtained by contacting the
Division of Retirement at:
Department of Management Services
Division of Retirement
Bureau of Research and Member Communications
P.O. Box 9000
Tallahassee, FL 32315-9000
850-488-5706 or toll free at 877-377-1737
http://www.dms.rnvflorida.com/workforce operations/retirement/publications
Payables to the Pension Plan. At September 30, 2021, the District reported a
payable of$0 for the outstanding amount of contributions in the Pension Plan.
1 6 I 1 B 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 50 of 111
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE G- RETIREMENT PLANS, CONTINUED
HIS Plan
Plan Description. The Health Insurance Subsidy Plan("HIS Plan") is a
cost-sharing multiple-employer defined benefit pension plan established under Section
112.363, Florida Statutes. The benefit is a monthly payment to assist retirees of
State-administered retirement systems in paying their health insurance costs and is
administered by the Division of Retirement within the Florida Department of
Management Services.
Benefits Provided. For the year ended September 30, 2021, eligible retirees
and beneficiaries received a monthly HIS payment equal to the number of years of
creditable service completed at the time of retirement multiplied by $5. The payments
are at least $30 but not more than $150 per month,pursuant to Section 112.363,
Florida Statutes. To be eligible to receive a HIS Plan benefit, a retiree under a
State-administered retirement system must provide proof of health insurance coverage,
which can include Medicare.
Contributions. The HIS Plan is funded by required contributions from FRS
participating employers as set by the Florida Legislature. Employer contributions are
a percentage of gross compensation for all active FRS members. For the year ended
September 30, 2021, the contribution rate ranged between 1.66 percent and 1.66
percent of payroll pursuant to Section 112.363, Florida Statutes. The District
contributed 100 percent of its statutorily required contributions for the current and
preceding three years. HIS Plan contributions are deposited in a separate trust fund
from which HIS payments are authorized. HIS Plan benefits are not guaranteed and
are subject to annual legislative appropriation. In the event the legislative appropriation
or available funds fail to provide full subsidy benefits to all participants,benefits may be
reduced or cancelled.
Pension Liabilities, Pension Expense, Deferred Outflows of Resources
and Deferred Inflows of Resources Related to the HIS Plan. At September
30, 2021,the District reported a HIS liability of$1,749,993 for its proportionate
share of the net HIS Plan's net pension liability. The net pension liability was measured
as of June 30, 2021, and the total pension liability was used to calculate the net
pension liability determined by an actuarial valuation as of July 1, 2020. The District's
proportionate share of the net HIS liability was based on the District's 2020-21 fiscal
�. 611132
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 51 of 111
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE G- RETIREMENT PLANS, CONTINUED
HIS Plan, continued
year contributions relative to the total 2020-21 fiscal year contributions of all
participating members. At September 30, 2021, the District's proportionate share
was .014266437 percent, which was an increase of.000044888 percent from its
proportionate share measured as of September 30, 2020.
For the fiscal year ended September 30, 2021, the District recognized HIS expense
(credit) of($38,068). In addition, the District reported deferred outflows of resources
and deferred inflows of resources related to pensions from the following sources:
Deferred Outflows Deferred Inflows
Description of Resources of Resources
Differences between expected
and actual experience $ 58,559 $ 733
Change of assumptions 137,509 72,104
Net difference between projected and actual
earnings on HIS pension plan investments 1,824 -
Changes in proportion and differences between
District HIS contributions and proportionate
share of HIS contributions 73,997 502,644
District contributions subsequent to the
measurement date 22,414 -
Total $ 294,303 $ 575,481
The deferred outflows of resources related to HIS, totaling $22,414 resulting from
District contributions subsequent to the measurement date,will be recognized as a
reduction on the net pension liability in the year ended September 30, 2022. Other
amounts reported as deferred outflows of resources and deferred inflows of
resources related to pensions will be recognized in pension expense over the
remaining service period of 6.4 years as follows:
Fiscal Years Ending
September 30 Amount
2022 $ (56,103)
2023 (56,103)
2024 (56,103)
2025 (56,103)
2026 (56,559)
Thereafter (22,621)
Total $ (303,592)
161182
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 52 of 111
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE G- RETIREMENT PLANS, CONTINUED
HIS Plan, continued
Actuarial Assumptions. The total pension liability in the July 1, 2020, actuarial
valuation was determined using the following actuarial assumptions, applied to all
periods included in the measurement:
Inflation 2.40 percent
Real Payroll Growth 0.85 percent
Salary Increases 3.25 percent,average,including inflation
Municipal Bond Rate 2.16 percent
Actuarial Cost Method Individual entry age
Mortality rates were based on the Generational PUB-2010 with Projected Scale
MP-2018.
Because the HIS Plan is funded on a pay-as-you-go basis, no experience study ha5.
been completed for the Plan.
Discount Rate. The discount rate used to measure the total HIS liability was
decreased from 2.21 %to 2.16%. In general,the discount rate for calculating the total
HIS liability is equal to the single rate equivalent to discounting at the long-term
expected rate of return for benefit payments prior to the projected depletion date.
Because the HIS benefit is essentially funded on a pay-as-you-go basis, the depletion
date is considered to be immediate, and the single equivalent discount rate is equal to
the municipal bond rate selected by the plan sponsor. The Bond Buyer General
Obligation 20-Bond Municipal Bond Index was adopted as the applicable municipal
bond index.
Sensitivity of the District's Proportionate Share of the Net HIS Liability
to Changes in the Discount Rate. The following presents the District's
proportionate share of the net HIS liability calculated using the discount rate of
2.16 percent, as well as what the District's proportionate share of the net HIS
liability would be if it were calculated using a discount rate that is 1-percentage-point
lower(1.16 percent) or 1-percentage-point higher(3.16 percent)than the current
rate:
1% Current 1%
Decrease Discount Rate Increase
(1.16%) (2.16%) (3.16%)
District's proportionate share of
the net HIS liability $ 2,023,161 S 1,749,993 $ 1,526,193
16LtB 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 53 of 111
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE G- RETIREMENT PLANS, CONTINUED
HIS Plan, continued
Pension Plan Fiduciary Net Position. Detailed information about the HIS plan's
fiduciary net position is available in the separately issued FRS Pension Plan and Other
State Administered Comprehensive Annual Financial Report(FRS "CAFR") dated
June 30, 2021.
The FRS CAFR and actuarial reports may also be obtained by contacting the
Division of Retirement at:
Department of Management Services
Division of Retirement
Bureau of Research and Member Communications
P.O. Box 9000
Tallahassee,FL 32315-9000
850-488-5706 or toll free at 877-377-1737
http://www.dms.myflorida.com/workforce operations/retirement/publications
Payables to the Pension Plan. At September 30, 2021, the District reported a
payable of$0 for the outstanding amount of contributions to the HIS plan.
FRS-Defined Contribution Pension Plan
The SBA administers the defined contribution plan officially titled the FRS Investment
Plan(Investment Plan). The Investment Plan is reported in the SBA's annual financial
statements and in the State of Florida Comprehensive Annual Financial Report.
As provided in Section 121.4501, Florida Statutes, eligible FRS members may elect
to participate in the Investment Plan in lieu of the FRS defined benefit plan. District
employees participating in DROP are not eligible to participate in the Investment
Plan. Employer and employee contributions, including amounts contributed to
individual member's accounts, are defined by law,but the ultimate benefit depends in
part on the performance of investment funds. Benefit terms, including contribution
requirements, for the Investment Plan are established and may be amended by the
Florida Legislature. The Investment Plan is funded with the same employer and
employee contribution rates that are based on salary and membership class (Regular
Class, Elected County Officers, etc.) as the FRS defined benefit plan. Contributions
161 113 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 54 of 111
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE G- RETIREMENT PLANS, CONTINUED
FRS-Defined Contribution Pension Plan, continued
are directed to individual member accounts, and the individual members allocate
contributions and account balances among various approved investment choices.
Costs of administering the plan, including FRS Financial Guidance Program, are
funded through an employer contribution of 0.06 percent of payroll and by forfeited
benefits of plan members. Allocations to the investment member's accounts during
the 2020-21 fiscal year were as follows:
Percent of Gross Salary*
Class Employee Employer(1) Employer(3)
Florida Retirement System,Regular 3.00 10.00 10.82
Florida Retirement System,Senior Management Service 3.00 27.29 29.01
Florida Retirement System,Special Risk 3.00 24.45 25.89
Deferred Retirement Option Program-Applicable
to Members from All of the Above Classes 0.00 16.98 18.34
Florida Retirement System,Reemployed Retiree (2) N/A N/A
Florida Retirement System,Elected Official 3.00 49.18 51.42
Notes:
(1) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also,
employer rates,other than for DROP participants,include.06 percent for administrative costs for
the Investment Plan. Rates for 7/1/20-6/30/21.
(2) Contribution rates are dependent upon retirement class in which reemployed.
(3) Employer rates include 1.66 percent for the post employment health insurance subsidy. Also,
employer rates,other than for DROP participants,include.06 percent for administrative costs for
the Investment Plan. Rates for 7/1/21-6/30/22.
* As defined by the Plan.
For all membership classes, employees are immediately vested in their own
contributions and are vested after 1 year of service for employer contributions and
investment earnings. If an accumulated benefit obligation for service credit originally
earned under the FRS Pension Plan is transferred to the Investment Plan,the member
must have the years of service required for FRS Pension Plan vesting(including the
service credit represented by the transferred funds) to be vested for these funds and
the earnings on the funds. Nonvested employer contributions are placed in a suspense
account for up to 5 years. If the employee returns to FRS-covered employment
within the 5-year period, the employee will regain control over their account. If the
employee does not return within the 5 year period, the employee will forfeit the
accumulated account balance. For the fiscal year ended September 30, 2021,the
information for the amount of forfeitures was unavailable from the SBA; however,
management believes that these amounts, if any, would be immaterial to the District.
16L1132
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 55 of 111
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE G- RETIREMENT PLANS, CONTINUED
FRS-Defined Contribution Pension Plan, continued
After termination and applying to receive benefits, the member may rollover vested
funds to another qualified plan, structure a periodic payment under the Investment
Plan,receive a lump-sum distribution, leave the funds invested for future distribution,
or any combination of these options. Disability coverage is provided; the member
may either transfer the account balance to the FRS Pension Plan when approved for
disability retirement to receive guaranteed lifetime monthly benefits under the FRS
Pension Plan, or remain in the Investment Plan and rely upon that account balance for
retirement income.
The District's Investment Plan pension expense included within the FRS expense
totaled $113,943 for the year ended September 30, 2021.
Payables to the Investment Plan. At September 30, 2021,the District reported a
payable of$0 for the outstanding amount of contributions to the Plan.
Plan 2-Plan Description and Provisions -Firefighters' Pension Trust Fund
The following brief description of the North Collier Fire Control and Rescue District
Firefighters' Pension Plan(originally known as the North Naples Firefighters' Pension
Plan) (the "Plan") is provided for general information purposes only. The Plan's name
changed effective January 1, 2015 with the District's merger. Participants should refer
to the Plan agreement for a more complete description of the Plan. On July 11, 1996,
under the authority of Florida Statute 175 and Laws of Florida, Chapter 95-338, the
District's Board of Commissioners passed Resolutions 96-004 and 96-005,providing
for the establishment and funding of a single employer defined benefit retirement plan
and trust for newly hired fire suppression personnel effective January 1, 1996. The
resolutions establish that certified firefighters hired on or after January 1, 1996 are to
become participants in the District's Firefighters' Pension Trust( FPT) Fund. The Plan
is totally administered, including all investment management, by a third party
administrator and the Plan's appointed 5 member Pension Board of Trustees.
Effective October 1, 2011, employee participants were required to contribute 3%
(similar to FRS) of compensation(an increase from .5% of compensation)per
Resolution 11-031. Effective January 1, 2019, employee participants are required to
contribute 8.48%of their compensation to the Plan.
1611Li 2
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2-Plan Description and Provisions - Firefighters' Pension Trust Fund,
continued
Effective January 1, 2015, employees of the Big Corkscrew Island (BCI) Fire
District merged with those of North Naples Fire District. As such, five employees of
BCI joined Plan 2, the Firefighters' Pension Trust Fund.
During the year ended September 30,2015, the District adopted Governmental
Accounting Standards Board Statement No. 68 "Accounting and Financial Reporting
for Pensions" (GASB 68). As such, the Plan's beginning net position was restated
and the net pension liability was recorded in the government-wide financial
statements.
During the years ended September 30, 2021, 2020, and 2019 there were employee
contributions in the amount of$1,342,040, $1,257,090, and$1,027,420,
respectively, to the Plan. The employer contributed 100%of its required
contributions, as well as those required contributions of the participating firefighters
(0.5%pick-up).
The Plan provides for full-time firefighting personnel to become eligible to participate
in the Plan immediately upon hire. Under District resolution 96-005, the District
elected to pay the 0.5% (1%prior to December 9, 2004) employee required
contribution on behalf of the employee. Effective December 9, 2004, the employee
contribution was reduced to 0.5% (employee pick up). Effective July 1, 2001 (per
resolution 01-01), benefits under the Plan vest after six years of creditable service.
Employees who elect normal retirement at or after age 55 with 6 years of creditable
service, or 25 years of service regardless of age, are entitled to a retirement benefit.
Effective October 1, 2011, required employee contributions increased to 3% of
compensation. Employees may elect early retirement after 6 years of creditable
service with a reduction in benefit not to exceed 3% for each year before normal
retirement. The Plan also includes certain disability and death benefits.
i6 ► tB a
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 57 of 111
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2 -Plan Description and Provisions - Firefighters' Pension Trust Fund,
continued
Contributions - Contributions to the Plan are derived from three sources:
the Plan's participants are required to contribute to the Plan in the amount of 3%of
their covered wages and pursuant to resolution 11-031 the District has elected to
increase the affected employees' salary by 0.5% (employer pick-up), State funds (fire
[hazard] insurance premium excise tax per Florida Statute Chapter 175) and
employer(remaining amount necessary to meet actuarial requirement). For the
period from January 1, 1996 through September 30, 1996, no employer
contributions were required. Employer contributions were required beginning
October 1, 1996. The State contributions under Chapter 175 began in June 1997.
This revenue is based on property hazard insurance premium excise tax paid within
the District and is applied up to an approved "frozen" limit of$1,746,716. The
District(employer) is required to fund the difference each year between the total
contributions from all other sources for the year and the total cost for the year
pursuant to the most recent actuarial valuation of the Plan. The total cost for any year
equals total normal cost plus the additional amounts sufficient to amortize the
unfunded past service liability over a 30 year period commencing the first year of the
Plan's inception.
Effective January 1, 2019, Resolution 18-031 was adopted, which implemented and
increase in the benefit multiplier to 3.53% for all years of service for all active
members and an increase in the member contribution rate to 8.48% (3.0%prior to
January 1, 2019). The District shall pay 0.5% of the member contributions.
Pursuant to Florida law,the District is ultimately responsible for making sure the Plan
remains actuarially sound. Therefore, each year, the District must contribute an
amount determined by the Board in conjunction with their actuary to be sufficient,
along with the participant's contribution and the State contribution,to fund the
benefits under the Plan. The employer's contribution will vary from year to year.
Pursuant to Chapter 175, Florida Statutes,the District imposed a 1.85% excise tax
on property hazard insurance premiums paid to insure real or personal property
within the District. The proceeds of this tax are contributed to this Plan as are of the
District's contribution.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2-Plan Description and Provisions -Firefighters' Pension Trust Fund,
continued
Pursuant to the actuarial study dated October 1, 2020 for the year ended September
30, 2021, the District's contribution(District only) requirement was 33.02% of the
actuarially determined covered payroll. Actual District contributions to the Plan for
the years ended September 30, 2021, 2020 and 2019,were $3,606,617, (including
District contributions of$3,334,201 and application of unearned revenue of
$272,416) $2,306,381 (includes cash of$2,041,502 and application of unearned
revenue of$264,879), and$2,769,139,respectively. The State contributions (excise
tax) for the years ended September 30, 2021, 2020 and 2019 were $1,891,478,
$1,805,743, and $1,874,326,respectively. Employees contributed(3%prior to
January 1, 2019 and 8.48% after December 31, 2018) $1,342,040, $1,257,090
and$1,027,420 to the Plan for the years ended September 30, 2021, 2020 and
2019, respectively. At September 30, 2021, the Plan's total net position was
restricted for retiree benefits.
Payables to the Pension Plan. At September 30, 2021, the District reported a
payable of$0 for the outstanding amount of contributions payable to the
pension plan.
Pension Benefits - Effective July 1, 2001, employees with 6 or more years of
service are entitled to monthly pension benefits, beginning at the earlier of age 55 with
6 years of credited service or 25 years credited service regardless of age. Benefit is
equal to 3.53% of their average final compensation(AFC) times credited service
prior to October 1, 2013 plus 3% of average final compensation times credited
service on and after October 1, 2013. AFC means the average of the highest five (5)
years within the last ten(10)years of service. Maximum benefit is 100% of AFC.
The Plan permits early retirement with 6 years (10 years prior to July 2,2001) of
credited service. Members hired after December 31, 2014 must have 10 years of
credited service to qualify for early retirement. Employees may elect to receive their
pension benefits in the form of a 10 year certain and life annuity. If employees
terminate before rendering 10 years of credited service, they forfeit the right to
receive the portion of their accumulated Plan benefits.
All retirement benefits are annually increased for cost of living at 3%.
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2021
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2 -Plan Description and Provisions -Firefighters' Pension Trust Fund,
continued
Death and Disability Benefits -Upon the death of any vested member,
whether or not still in active employment, a survivor benefit is payable to the
beneficiary starting when the member would have reached retirement age. The
benefit is equal to the vested pension benefit and is payable for 10 years. The
Minimum line of duty death benefit is 50% of the participant's salary,which is
payable either to the participant's spouse or minor children. This line of duty death
benefit is payable to the spouse for life, or to age 18 for the children.
Effective July 1, 2019 and in accordance with Chapter 2019-21, Laws of Florida,
the Plan must consider a firefighter to have died in the line of duty if he or she dies as
a result of cancer or circumstances that arise out of the treatment of cancer.
Employees who become totally disabled receive the greater of the accrued pension
benefit or 25% of AFC, if non-service incurred, or 42% of AFC, if active service
incurred. Effective December 9, 2004, the active service related benefit was
increased to 65%.
Effective July 1, 2019 and in accordance with Chapter 2019-21, Laws of Florida,
the Plan must consider a firefighter totally and permanently disabled in the line of duty
if he or she meets the Plan's definition of totally and permanently disabled due to the
diagnosis of cancer or circumstances that arise out of the treatment of cancer.
Supplemental Benefits -Effective December 31, 2004, each service and
disability retiree and their joint pensioners or beneficiaries and vested terminated
members shall receive a supplemental payment to be used as a health insurance
subsidy payment. The amount shall be five dollars ($5) for each full year of credited
service for life. The maximum monthly supplement is one hundred fifty dollars ($150)
and the minimum thirty dollars ($30).
DROP-Effective December 12, 2013, Resolution 13-034 was adopted,which
established a Deferred Retirement Option Plan("DROP"). An "eligible participant" of
the pension plan,which is defined as an individual currently on full-time work status,
may elect to participate in the DROP on the first day of the month coincident with or
1 6 I 1 B '
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2021
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2 -Plan Description and Provisions -Firefighters' Pension Trust Fund,
continued
next following either, attainment of age fifty-five (55) and the completion of ten(10)
years of credited service, or the completion of twenty-five(25) years of credited
service, which date shall constitute the "initial date of eligibility". An eligible
participant electing to participate in DROP must complete and execute such forms as
may be required by the District and supplied by the Board of Trustees not less than
thirty(30) days prior to entering the DROP. The forms shall include, but not limited
to, an irrevocable letter of resignation effective no later than the conclusion of the
maximum period of DROP participation. Election into the DROP is irrevocable
provided there shall be no minimum period of participation; however in the event of a
voluntary termination prior to the maximum period, any DROP participant termination
prior to such maximum DROP period shall submit a written notice at least thirty(30)
days prior to such early termination of DROP participation.
An eligible participant may elect to participate in the DROP only once. After
commencement of participation in DROP, a participant shall no longer earn, accrue or
purchase additional service credits towards retirement benefits or later enhancements
to the firefighters' pension plan.
Upon the effective date of an eligible participant's participation in DROP, all
contributions by and on behalf of the participant to the plan shall be discontinued. For
all plan purposes, service and vesting credits of an eligible participant electing DROP
shall be fixed as of the effective date of commencement of DROP participation. Any
services as a firefighter after entry into DROP shall not be used for calculation or
determination of benefits payable by the pension plan. The average final
compensation of a participant, as defined in this plan shall be determined as of the
effective date of commencement of DROP participation and other subsequent
earnings shall not be used for calculation or determination of benefits payable by the
pension plan.
Income Recognition -Interest income is recorded on the accrual basis. Investments
are reported at market value. Short-term investments are reported at cost, which
approximates market value.
Actuarial Present Value of Accumulated Plan Benefits -Accumulated plan
benefits are those future periodic payments, including lump-sum distributions,that
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions -Firefighters' Pension Trust Fund,
continued
are attributable under the Plan's provisions to the service employees have rendered.
Accumulated plan benefits include benefits expected to be paid to(a)retired or
terminated employees or their beneficiaries, (b)beneficiaries of employees who have
died, and(c)present employees or their beneficiaries. Benefits under the Plan are
based on employees'age at entry to the Plan and are based upon the current starting
salary for firefighters at entry level. Benefits payable under all circumstances,
retirement, death, disability and termination of employment, are included,to the
extent they are deemed attributable to employee service rendered to the valuation
date.
The actuarial present value of accumulated plan benefits is determined by an actuary
and is the amount that results from applying actuarial assumptions to adjust the
accumulated plan benefits to reflect the time value of money(through discounts for
interest) and the probability of payment (by means of decrements such as for death,
disability, withdrawal, or retirement) between the valuation date and the expected
date of payment. The significant actuarial assumptions used in the valuations as of
October 1, 2020 were(a) life expectancy of participants -MP 2018 (combined
healthy, sex distinct)Mortality Table was used, (b) retirement age assumptions (the
assumed average retirement age was 55), (c) annual investment return of 7.0% (net
of fees) and(d) the rate of inflation at 2.5%. The actuarial valuation reflected
assumed average rates of return of 7.0% (net of fees). The foregoing actuarial
assumptions are based on the presumption that the Plan will continue. If the Plan
terminated,different actuarial assumptions and other factors might be applicable in
determining the actuarial present value of accumulated plan benefits.
The actual money-weighted rate of return on Plan assets was 20.28%.
Payment of Benefits-Benefit payments to participants are recorded upon
distribution. The District contributed 100% of the required contributions. A summary
of certain Plan details and trend information is included below.
A copy of the Plan and Plan audit as of and for September 30, 2021 can be
obtained by writing to the District at 1885 Veterans Park Drive,Naples, Florida
34109-0492, or by calling(239) 597-3222.
16118 2
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2021
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2 -Plan Description and Provisions -Firefighters' Pension Trust Fund,
continued
The following is a summary of the Single-Employer Defined Benefit Pension Plan
(Florida Statutes Chapter#175), including funding policies, contribution methods,
benefit provisions and trend information:
Firefighters'Pension
Trust Fund-Plan 2
Year established and governing authority District Resolution 96-004(July 11, 1996)
Governing body Board of Trustees of Plan
Determination of contribution requirements: Actuarially determined
Employer(District) Amount required in excess of Member and
applicable State contributions needed in
order to pay current costs and amortize any
unfunded past service cost over 30 years
Plan members 3.0%of covered payroll-prior to 1/1/19
8.48%of covered payroll-after 12/31/18
Funding of administrative costs: Employer
Period required to vest 10 years
Annual salary increase Graduated Scale based on Credited Service(see below)
Post retirement benefit increase Cost of living increase of 3%each year
Eligibility for distribution Earlier of 55 with 6 years of credited service or
(Normal retirement) 25 years credited service regardless of age
Provisions for:
Disability benefits Yes
Death benefits Yes
Early retirement Yes
Assumed inflation 2.5%
Actuarial assumption/method changes since
prior valuation:
Actuarial Cost Method Entry Age Normal actuarial cost method.Prior
valuations utilized Frozen
Amortization Method Level Dollar Amount,Closed
Remaining Amortization Period 27 years(as of 10/1/17)
Net-of-Fees Investment Return 7.00%
Annual Salary Increase Flat 6%per year to graduated scale(9%per year
for first 10 years&3%per year for 10+years)
Actuarial valuation date October 1,2020
Measurement date September 30,2021
Actuarial Experience Study August 6,2019
1bI1B
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2 -Plan Description and Provisions - Firefighters' Pension Trust Fund,
continued
Net Pension Liability of the Fund-The components of the actuarially determined
net pension liability of the District at September 30, 2021 were as follows:
Amount
Total pension liability $ 126,276,949
Plan fiduciary net position (128,497,682)
District's net pension liability $ (2,220,733)
Plan fiduciary net position as a percentage of the
total pension liability 101.76%
The total pension liability was determined by an actuarial valuation as of October 1,
2020 and updated to the measurement date of September 30, 2021 using certain
actuarial assumptions,the most significant of which were 7.0 percent for the investment
rate of return(net of fees), 3.0-9.0 percent for projected salary increases and 2.5
percent for inflation.
Mortality rates were based on the MP-2018 Combined Healthy Mortality Table.
Disabled lives are set forward two years for females and set back four years for males.
The Plan's policy with regards to the allocation of invested assets is established and may
be amended by the Pension Board. Plan assets are managed on a total return basis with
a long-term objective of achieving and maintaining a fully funded status for the benefits
provided through the Plan. The investment policy was last amended in February 2014.
The following table summarizes the Board's adopted allocation policy and the long-term
expected real rates of return for each major asset class:
Long-Term
Target Actual Expected Real
Asset Class Allocation Allocation Rate of Return*
Domestic equities 45% 56.15% 7.5%
International equities 15% 17.00% 8.5%
Global broad market fixed income 15% 13.59% 2.5%
International fixed income 5% 6.33% 3.5%
Global Tactical Asset Allocation 10% 0.00% 3.5%
Real estate 10% 5.78% 4.5%
Cash and cash equivalents minimal 1.15% not available
*annual arithmetic return 100% 100%
1611B2
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2021
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions -Firefighters' Pension Trust Fund,
continued
The long-term expected rate of return on Plan assets was determined using a
building-block method in which best-estimate ranges of expected future real rates of
return(expected returns,net of Plan investment expense and inflation) are developed
for each major asset class. These ranges are combined to produce the long-term
expected rate of return by weighting the expected future real rates of return by the
target asset allocation percentage and by adding expected inflation.
Discount Rate. The discount rate used to measure the total pension liability was 7.0
percent. The projection of cash flows used to determine the discount rate assumed
that plan participant contributions will be made at the current contribution rate and
that District contributions will be made at rates equal to the difference between
actuarially determined contribution rates and the participant rate. Based on those
assumptions, the Plan's fiduciary net position was projected to be available to make
all projected future benefit payments of current plan participants. Therefore, the
long-term expected rate of return on Plan investments was applied to all periods of
projected benefit payments to determine the total pension liability.
Rate of Return Sensitivity. The sensitivity of the net pension liability to changes in
the discount rate was measured as follows. The net pension liability of the District
was calculated using the discount rate of 7.0 percent. It was also calculated using a
discount rate that was 1-percentage-point lower(6.0 percent) and
1-percentage-point higher(8.0 percent) than the current rate:
1% Current 1%
Decrease Discount Rate Increase
6.0% 7.0% 8.0%
Net pension liability(asset) $ 17,536,811 S (2,220,733) $ (18,239,020)
Deferred Inflows/Outflows of Resources Related to Pensions
On September 30, 2021, the District reported deferred outflows of resources and
deferred inflows of resources related to pensions from the following sources:
l6IIB a
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2 -Plan Description and Provisions - Firefighters' Pension Trust Fund,
continued
Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between expected and
actual experience $ 3,794,273 $ 3,378,425
Change of assumptions 2,729,650 929,520
Net difference between projected and actual
earnings on plan investments - 777,761
Contributions subsequent to the measurement date 5,370,441
$ 11,894,364 $ 5,085,706
For the year ended September 30, 2021,the District recognized pension expense of
$4,563,061 related to this Plan.
The deferred outflows of resources related to the pension,resulting from District
contributions subsequent to the measurement date,will be recognized as a
reduction on the net pension liability in the fiscal year ended September 30, 2021.
Other amounts reported as deferred outflows of resources and deferred inflows
of resources related to the pension will be recognized in pension expense as follows:
Years Ending
September 30 Amount
2022 $ (358,893)
2023 324,575
2024 531,679
2025 360,413
2026 395,495
Thereafter 184,948
Total $ 1,438,217
Memberships of the Plan consisted of the following at October 1, 2020:
Firefighters'Pension
Trust Fund-Plan 2
Active plan members 168
Inactive plan members or beneficiaries currently receiving benefits 25
Inactive plan members entitled to but not yet receiving benefits 13
Total 206
Number of participating employers 1
Number of participating state agencies 1
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2021
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2 -Plan Description and Provisions -Firefighters' Pension Trust Fund,
continued
The following is a schedule of changes in net pension liability for the fiscal year ended
September 30, 2021:
Increase(Decrease)
Total Pension Plan Fiduciary Net Pension
Liability Net Position Liability(Asset)
Balances at September 30,2020 $ 110,312,027 $ 102,099,091 $ 8,212,936
Changes for the fiscal year:
Service cost 5,665,633 - 5,665,633
Interest 8,303,136 - 8,303,136
Differences between expected and
actual experience (213,161) - (213,161)
Changes of assumptions 3,495,537 - 3,495,537
Changes in benefit terms - - -
Adjustment* - - -
Contributions-Employer - 3,334,200 (3,334,200)
Contributions-State - 1,891,478 (1,891,478)
Contributions-Employee - 1,342,041 (1,342,041)
Contributions-Buy Back 26,420 26,420 Net investment income - 21,221,034 (21,221,034)
Benefit payments,including refunds
of employee contributions (1,312,643) (1,312,643) -
Administrative expense - (103,939) 103,939
Net changes 15,964,922 26,398,591 (10,433,669)
Balances at September 30,2021 $ 126,276,949 $ 128,497,682 $ (2,220,733)
Annual Pension Cost,Net Pension Obligation and Reserves
Current year annual pension costs for the Firefighters' Pension Trust Fund are shown
in the trend information provided. The Firefighters' Pension Trust Fund had a net
unfunded actuarial accrued liability(asset) at October 1, 2021 of($719,422).
The Plan assets are legally reserved for the payment of the respective plan member
benefits within the Plan. There are no assets legally restricted for plan benefits other
than these assets within the Plan. The Firefighters' Pension Trust Fund held certain
investments at year end.
16 ` 1B Z
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2-Plan Description and Provisions -Firefighters' Pension Trust Fund,
continued
Trend Information
Firefighters'Pension Trust Fund
Total(1)
Required Contributions Net
Annual District State State Pension
Fiscal Pension Required(2) Required Frozen Actual Percentage Obligation
Year Contribution Contribution Contribution Contribution Contribution Contributed (NPO)
2021 $ 5,225,679 $ 3,606,617 $ 1,891,478 $ 1,746,716 $ 5,225,679 100% -
2020 $ 4,112,124 $ 2,306,381 $ 1,805,743 $ 1,746,716 $ 4,112,124 100% -
2019 $ 4,643,465 $ 2,769,139 $ 1,874,326 $ 1,746,716 $ 5,180,761 112% -
2018 $ 4,732,018 $ 2,990,030 $ 1,741,988 $ 1,746,716 $ 4,732,018 100% -
2017 $ 4,302,560 $ 2,933,393 $ 1,369,167 $ 1,746,716 $ 4,302,560 100% -
2016 $ 3,146,984 $ 1,735,437 $ 1,411,547 $ 1,746,716 $ 3,146,984 100% -
2015 $ 2,594,733 $ 1,107,133 $ 1,487,600 $ 1,746,716 $ 2,594,733 100% -
2014 $ 2,896,024 $ 1,518,926 $ 1,377,098 $ 1,746,716 $ 2,896,024 100% -
2013 $ 3,386,733 $ 2,127,828 $ 1,314,064 $ 1,746,716 $ 3,441,892 102% -
2012 $ 3,283,811 $ 2,166,246 $ 1,214,214 $ 1,746,716 $ 3,380,454 103% -
2011 $ 3,473,598 $ 2,333,799 $ 1,139,799 $ 1,746,716 $ 3,626,125 104% -
2010 $ 3,190,997 $ 2,170,443 $ 1,020,554 $ 1,746,716 $ 3,200,901 100% -
2009 $ 2,796,158 $ 1,756,228 $ 1,039,931 $ 1,746,716 $ 3,079,738 110% -
2008 $ 2,211,933 $ 1,009,715 $ 1,485,798 $ 1,485,798 $ 2,495,513 113% -
(1) The District considers its annual pension cost to be its actuarially determined required
annual pension contribution including the employer and state contribution. Fy 2018
required contribution reduced by$0 excess State money reserve.
(2) For 2021 the District contributions include application of$0 of prepaid contributions.
Pension Trust Required Supplementary Information
Schedule of Funding Progress Firefighters' Pension Trust Fund:
Unfunded
Actuarial Actuarial Actuarial UAAL as
Value of Accrued Accrued Annual a%of
Actuarial Assets** Liability(AAL) Liability Funded Covered Covered
Valuation (AVA) -Entry Age (UAAL) Ratio Payroll Payroll
Date (a) (b) (b-a) (a/b) (c) (b-a)/c
10/01/21 $ 128,642,432 $ 127,923,010 $ (719,422) 100.6% $ 15,825,800 -4.5%
10/01/20 $ 102,099,091 $ 111,187,786 $ 9,088,695 91.8% $ 14,829,151 61.3%
10/01/19 $ 88,893,030 $ 98,664,952 $ 9,771,922 90.1% $ 14,434,146 67.7%
10/01/18 $ 80,928,687 $ 84,102,348 $ 3,173,661 96.2% $ 13,739,853 23.1%
10/01/17 $ 70,747,813 $ 73,738,012 $ 2,990,199 95.9% $ 13,771,976 21.7%
10/01/16 $ 58,512,948 $ 61,707,055 $ 3,194,107 94.8% $ 11,890,295 26.9%
10/01/15 $ 51,534,195 $ 51,541,750 $ 7,555 100.0% $ 9,671,942 0.1%
10/01/14 $ 49,189,571 $ 47,467,581 $ (1,721,990) 103.6% $ 8,770,495 -19.6%
10/01/13 $ 42,143,137 $ 41,366,768 $ (776,369) 101.9% $ 9,092,235 -8.5%
10/01/12 $ 33,983,491 $ 33,924,855 $ (58,636) 100.2% $ 8,254,150 -0.7%
10/01/11 $ 26,196,164 $ 26,153,965 $ (42,199) 100.2% $ 8,291,830 -0.5%
10/01/10 $ 22,990,534 $ 23,284,830 $ 294,296 98.7% $ 7,737,940 3.8%
10/01/09 $ 17,833,111 $ 18,108,267 $ 275,156 98.5% $ 7,522,834 3.7%
10/01/08 $ 16,719,426 $ 16,890,153 $ 170,727 99.0% $ 7,082,194 2.4%
** reflected by actuary as Plan Fiduciary Net Position
1 6 I 1 8
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2021
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 2 - Plan Description and Provisions - Firefighters' Pension Trust Fund,
continued
Firefighters' Pension
Trust Fund
Valuation date 10/01/20
Actuarial cost method Entry Age Normal
Amortization method Level dollar, closed
Mortality table MP-2018 Combined Healthy
Remaining amortization period 27 years(as of 10/1/17)
Actuarial asset valuation method 5 Year Smoothed Market
Actuarial assumptions:
Investment rate 7.0% (net of fees)
Projected salary increase Graduated based on Service
(9%per year for first 10 years &
(3%per year for 10 or more years)
Inflation 2.5%
Post retirement cost of living
adjustment 3%
Measurement date September 30, 2021
Changes of Assumptions
Member contribution rate changed effective January 1, 2019 from 3%to 8.48%.
District still pays .5% of member contribution.
Benefit changes effective January 1, 2019:
Increased benefit multiplier to 3.53% for all years of service.
Effective July 1, 2019,the Plan must consider a firefighter permanently and totally
disabled if diagnosed with cancer per Laws of Florida, Chapter 2019-21.
For the year ended September 30, 2021, the following changes to assumptions
occurred: 1) investment rate changed from 7.2%to 7.0%.
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 69 of 111
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE G- RETIREMENT PLANS, CONTINUED
Plan 3 - Plan Description and Provisions - 401(a)
The Board of Fire Commissioners established the 401(a) Plan for the general
employees and elected officials who are ineligible to participate in the Florida
Retirement System. The Plan was effective on January 1, 2013. At September 30,
2021, the Plan had two (2) active participants.
The Plan allows for employer contributions. Amounts contributed by the employer
correspond to the percentage of contributions by class, established for participants
of the Florida Retirement System. Employee contributions are prohibited.
Employer contributions are 100%vested after completion of one year of service. A
year of service is based on an employee completing at least 1,000 hours of service
during a plan year.
Total District contributions to the Plan for the years ended September 30,2021,
2020 and 2019 were $2,556, $7,956 and $1,098,respectively.
NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB)
The District formally established two (2) OPEB Plans to provide its retirees the
opportunity to obtain insurance (medical, dental and life)benefits. All retired full-time
employees are eligible for OPEB benefits if actively employed by the District
immediately before retirement. As such, active employees with at least twenty five
(25) years of service as of September 30, 2010 were allowed to elect to remain in
the Defined Benefit Plan or to enter the Post Employment Health Plan(PEHP), a
defined contribution Plan. The defined benefit Plan provides a$5,000 life insurance
benefit fully paid by the District. All retirees and Early Retirement Incentive Program
(ERIP)participants, who were eligible,remained in the Defined Benefit Plan. All
other active employees at that time, September 30, 2010, as well as future
employees entered the PEHP. Retirees under the PEHP Plan are responsible for the
full cost of coverage.
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2021
NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB), CONTINUED
The benefits are provided both with and without contractual or labor agreements.
The benefits may require contribution from the retirees, depending on certain
specified criteria and, in particular, length of creditable employment. The District
finances the benefits on a pay-as-you-go basis and recognizes expenditures at the
time the premiums are due for both Plans.
Effective January 1, 2015, all active employees of the merged District are covered
with the same post retirement health benefits.
Effective May 1, 2017 the District offered a post-employment health insurance
supplementation for eligible retirees who have completed fifteen(15)years of service
including three (3)years as a Chief Officer. Under this plan,the District shall
contribute 100% toward the cost of the retiree's participation in the District's health
insurance program for the retiree and qualifying spouse/dependent until the employee
reaches the age of 65 or is eligible for Medicare, whichever occurs first. This benefit
is provided in lieu of contributions to the PEHP.
Defined Benefit Plan
Specifically, the Defined Benefit Plan provides that the District will pay a portion of
medical and dental premiums for retirees depending on their years of credited service
starting with the completion of fifteen(15)years of credited service. As such,the
District pays 50% of the employee's premium and 25% of the spouse's premium at
completion of 15 years of service progressing to 100%of the employee's premium
and 100% of the spouse's premium upon completion of 25 years of service for
certain employees based on final rank at date of retirement. The retiree can buy
dependent coverage as part of the Plan. The District also pays the premium
associated with a $5,000 life insurance benefit.
During fiscal years 2009 and 2010,the District offered two (2) separate Early
Retirement Incentive Programs (ERIP)to a number of active employees. A portion
of the programs includes full payment of premiums associated with medical, dental,
vision and life insurance coverage, including dependent coverage for a period of 3
years. After the 3 year period ends, the ERIP participants receive the Defined
Benefit Plan benefits they had been eligible for at termination. During the year ended
September 30, 2014, the District paid the final amounts due on the ERIP Plans.
Note that the projected premiums for the dental and life benefits were assumed to
cover the entire cost of the program.
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2021
NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB), CONTINUED
Post Employment Health Plan (PEHP)
The PEHP is a defined contribution plan administered by the District.
All employees who did not elect to remain in the Defined Benefit Plan, and all
future active employees are participants in the PEHP.
Originally participants in the PEHP had $7,000 deposited on their behalf into an
account on the 20th anniversary of their date of hire and on each subsequent
anniversary. Additionally, those participants having over 20 years of credited service
at their date of retirement also received a$30,000 deposit on their behalf at date of
separation. Effective October 1, 2012, the Plan was changed to limit District total
contributions to $50,000 per employee.
Effective October 1, 2015,participants in the PEHP will have funds ($1,500 for
collective bargaining members and$2,500 for non-bargaining members) deposited
into a trust account following the 5th anniversary of their date of hire and on each
subsequent year. Additionally,those participants having over 20 years of credited
service at their date of retirement will receive a maximum contribution ranging from
$37,000 to $50,000 depending on length of service.
The PEHP is designed to offer similar benefits to those offered under the Defined
Benefit Plan.
The District, as part of the PEHP, entered a group variable annuity contract. As
such, the PEHP Plan's asset custodian and third party administrator is the insurance
company through which the annuity is contracted.
General - Funding Policy
The District paid$271,583 for retiree's and ERIP participants' health care premiums
as part of the Defined Benefit Plan on a pay-as-you-go basis for the year ended
September 30, 2021.
The District also contributed$380,500 to the PEHP Plan for the year ended
September 30, 2021.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB), CONTINUED
Post Employment Health Plan (PEHP), continued
General - Funding Policy, Continued
No separate trust has been established for either Plan. No separate financial
statement is issued for either OPEB Plan. All required disclosures are presented
herein. The District obtained an actuarial valuation for its defined benefit OPEB Plan
to measure the current year's subsidies and project these subsidies into the future,
making an allocation of that cost to different years. The following schedule of funding
progress presents multi-year trend information about whether the actuarial value of
plan assets is increasing or decreasing over time relative to the actuarial accrued
liability for benefits.
Plan Description-Defined Benefit
The year ended September 30, 2018 was the District's transition year and now
adheres to GASB No. 75 "Accounting and Financial Reporting for Postemployment
Benefits Other Than Pensions." GASB No. 75 requires the District record its
actuarially determined total OPEB liability.
All retired full-time employees are eligible for OPEB benefits if actively employed by
the District immediately before retirement. As of September 30, 2021,there were
forty(40)retirees eligible to receive benefits. At September 30, 2021 there were two
hundred sixty six (266) active District employees. The benefits are provided both
with contractual or labor agreements.
Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on the substantive
plan(the plan as understood by the employer and plan members) and include types
of benefits provided at the time of each valuation and the historical pattern of sharing
of benefit costs between the employer and plan members to that point. The methods
and assumptions used include techniques that are designed to reduce the effects of
short-term volatility in actuarial accrued liabilities and the actuarial value of assets,
consistent with the long-term perspective of the calculations.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB), CONTINUED
Actuarial Methods and Assumptions, continued
At September 30, 2021, the District's Net OPEB Liability of$10,730,786 was
measured as of September 30, 2020, and was determined by an actuarial valuation
as of September 30, 2020 using the alternate measurement method. OPEB expense for
the year ended September 30, 2021 was $833,121. The following actuarial
assumptions and other inputs were applied to all periods included in the measurement:
The following simplifying assumptions were made:
Mortality-Life expectancies were based on MP2018 Mortality Tables for Males and Females
projected 10 years.
Annual healthcare cost trend using the Society of Actuaries Long-Run Medical Cost Trend
Model baseline assumptions with an initial rate of 8.00%per year trending to 4.00%by 2073.
Turnover-Non-group-specific age-based turnover data from GASB Statement 45 were used as
the basis for assigning active members a probability of remaining employed until the assumed
retirement age and for developing an expected future working lifetime assumption for purposes
of allocating to periods the present value of total benefits paid.
Amortization Period: Rolling 20 year amortization
Amortization Method: level percentage of payroll
The discount rate was 2.14(for 2021)3.58%(for 2020)(4.18%for 2019)(3.64%for 2018)and was
based on the 20 Year Municipal Bond Rate with AA/Aa2 or higher.
Measurement Date September 30,2020
Valuation Date September 30,2020
Entry age normal cost method was used.
Inflation Rate 2.50%
Salary Increases 6.00%
Discount Rate 2.14%
Initial Trend Rate 7.00%
Ultimate Trend Rate 4.00%
Years to Ultimate 56
The FRS salary scale was used
Participation percentage: 50%
The actuarial assumptions used in the valuation reported for September 30,2020 were based on
results of an actuarial experience study performed for the FRS Retirement Plan for July 1,2018.
The rationales for selecting each of the assumptions used in the financial accounting valuation
and for the assumptions changes summarized above are to best reflect the current market
conditions and recent plan experience.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB), CONTINUED
Changes in the Net OPEB Liability
Amount
Balance at September 30,2020 $ 9,980,141
Changes for the Year:
Service Cost 663,293
Interest Cost on Total OPEB Liability 372,430
Change in Benefit Terms -
Difference Between Expected and Actual Experience 165,655
Changes in Assumptions 34,233
Benefit Payments (484,966)
Net Changes 750,645
Balance at September 30,2021 $ 10,730,786
The following presents the net OPEB liability of the District as well as what the
District's net OPEB liability would be if it were calculated using a discount rate that is
1 percent higher or 1 percent lower than the current discount rate.
1%Decrease Current Rate 1%Increase
1.14% 2.14% 3.14%
Net OPEB Liability $ 12,096,120 $ 10,730,786 $ 9,588,329
The following presents the net OPEB liability of the District as well as what the
District's net OPEB liability would be if it were calculated using healthcare trend rates
that are 1 percent higher or 1 percent lower than the current healthcare trend rate.
1%Decrease Trend Rate 1%Increase
3.00-6.50% 4.00-7.50% 5.00-8.50%
Net OPEB Liability $ 9,401,208 $ 10,730,786 $ 12,342,791
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE H- POST-EMPLOYMENT BENEFITS OTHER THAN PENSION BENEFITS
(OPEB), CONTINUED
Changes in the Net OPEB Liability, continued
For the year ended September 30, 2021,the District recognized OPEB expense
credit of$833,121. At September 30, 2021, the District reported deferred outflows
of resources and deferred inflows of resources related to OPEB from the following
sources:
Deferred Deferred
Outflows of Inflows of
Resources* Resources*
Differences Between Expected and
Actual Experience $ 425,774 $ -
Changes in Assumptions 490,542 1,885,947
Employer contribution subsequent
to measurement date 485,236 -
Total $ 1,401,552 $ 1,885,947
Amounts reported as deferred outflows of resources and deferred inflows of
resources related to OPEB will be recognized in OPEB expense as follows:
Year Ended September 30: Amount
2022 $ (205,802)
2023 (205,802)
2024 (205,802)
2025 (205,799)
2026 (128,286)
Thereafter (18,140)
Total $ (969,631)
Changes in Assumptions:
• Decreased discount rate from 3.58%to 2.14%
• Healthcare costs and premiums, healthcare cost trends and salary increases,
retirement, termination and disability rates
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE I- RISK MANAGEMENT
During the year ended September 30, 2021, the District provided health benefits as
follows:
The District continued the use of a high deductible health plan offered to employees
and retirees of the District. The District does not offer vision coverage to the
employees of the District. The District offers a HSA plan for its employees or FSA
plan for employees older than 65. The District contributes $5,000 for those eligible
participants who have met the family deductible and $3,000 for those eligible
participants who have to meet the individual deductible to the HSA plan annually.
Participants may also elect to contribute to the respective plan on a pre-tax basis.
HSA amounts that are not utilized by the year end are carried over and are the
property of the participant per IRS regulation.
The District's HSA contributions for the year ended September 30, 2021 were
$1,169,956.
The District incurred $6,131,407 in health related claims, third party administration
costs, disability,premiums and reinsurance premiums including HSA contributions
(noted above) and workers compensation insurance during the year ended
September 30, 2021, for the self-insurance and fully-funded insurance programs.
It is the policy of the District to purchase third party commercial insurance for other
remaining forms of potential risks to which it is exposed. The District's risk
management activities are reported in the General Fund. No accrual has been
recorded for claims and incidents not reported to the insurer. The District paid
$502,752 for building, auto and other liability insurances for the year ended
September 30, 2021. The District had no significant reductions in insurance
coverage from the prior year. Reported claims have not exceeded the insurance
coverage for the years ended September 30, 2011 through September 30, 2021.
NOTE J- PROPERTY TAXES
Property taxes are levied after formal adoption of the District's budget and become
due and payable on November 1 of each year and are delinquent on April 1 of the
following year. Discounts on property taxes are allowed for payments made prior to
the April 1 delinquent date. Tax certificates are sold to the public for the full amount
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE J - PROPERTY TAXES, CONTINUED
of any unpaid taxes and must be sold not later than June 1 of each year. The billing,
collection, and related record keeping of all property taxes is performed for the
District by the Collier County Tax Collector. No accrual for the property tax levy
becoming due in November 2021 is included in the accompanying basic financial
statements, since such taxes are collected to finance expenditures of the subsequent
period.
Procedures for collecting delinquent taxes, including applicable tax certificate sales
and tax deed sales, are provided for by Florida Statutes. The enforceable lien date is
approximately two years after taxes become delinquent and occurs only upon request
of a holder of a delinquent tax certificate. As of September 30, 2021, $286,886 was
recorded in the General Fund and was due from the Collier County Tax Collector to
the District for ad valorem taxes and excess fees, and interest.
Important dates in the property tax cycle are as follows:
Assessment roll certified July 1
Millage resolution approved No later than 93 days following
certification of assessment roll.
Taxes due and payable(Levy date) November/with various discount
provisions through March 31.
Property taxes payable-maximum
discount(4 percent) 30 days after levy date
Beginning of fiscal year for which
taxes have been levied October 1
Due date March 31
Taxes become delinquent(lien date) April 1
Tax certificates sold by the Collier
County Tax Collector Prior to June 1
For the year ended September 30, 2021,the Board of Commissioners of the District
levied ad valorem taxes at a millage rate of$1.00 per$1,000(1.0 mills) of the 2020
net taxable value of real property located within the North Naples Service Delivery
Area.
For the year ended September 30, 2021, the Board of Commissioners of the District
levied ad valorem taxes at a millage rate of$3.75 per$1,000 (3.75 mills) of the 2020
net taxable value of real property located within the Big Corkscrew Island Service
Delivery Area.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE K- IMPACT FEE FUND ACTIVITY
During the year ended September 30, 2021, the Impact Fee Fund had the following
activity:
Amount
Unearned revenue,October 1,2020 $ 1,608,974
Impact fee receipts 820,350
Impact fee refund(sale of property-Yarberry) 2,889,872
Due from other Governments 123,936
Due from the General Fund 16,733
Interest and other income 3,882
Operating expenses (14,163)
Principal reduction (57,500)
Loan interest (1,948)
Capital outlay -
Transfers in(out) -
Unearned revenue,September 30,2021 $ 5,390,136
On March 24, 2021, the District approved the sale of the Yarberry Lane property
as surplus land for$3,505,000. Since this property was originally purchased with
impact fees,the original purchase price of$2,889,872 was reinstated(refunded) to
the Impact Fee Fund upon the sale's closing.
NOTE L - FUND BALANCE/NET POSITION ALLOCATIONS
Fund Balance/Net Position were allocated for the following purposes at September
30, 2021:
NN BCI Total
Nonspendable-General Fund Amount Amount Amount
Nonspendable fund balance-General Fund prepaid expenses $ 19,347 $ - $ 19,347
NN BCI Total
Assigned fund balance-General Fund Amount Amount Amount
General Fund-Expenses-Oct-Dec $ 9,082,622 $ 1,367,860 $ 10,450,482
General Fund-Emergency reserve 5,578,977 3,083,258 8,662,235
General Fund-Health insurance claim reserve 398,357 59,314 457,671
General Fund-Roof replacement 683,264 101,736 785,000
General Fund-Fire apparatus 217,600 32,400 250,000
Total General Fund $ 15,960,820 $ 4,644,568 $20,605,388
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE L- FUND BALANCE/NET POSITION ALLOCATIONS, CONTINUED
NN BCI Total
Unassigned-General Fund Amount Amount Amount
General Fund $ - $ - $ -
Total
Restricted Fund Balance/Net Position-Inspection Fee Fund Amount
Inspection Fee Fund $ 779,631
NOTE M-LEASED VEHICLES
On October 13, 2016, the District leased thirty one (31)vehicles under a sixty (60)
month operating lease agreement beginning March 2017. The terms and payment
varies for each vehicle. The minimum annual lease payments are as follows:
Year Ending
September 30 Amount
2022 $ 127,918
2023 86,445
2024 86,445
2025 86,445
2026 46,142
$ 433,395
Lease expense for the year ended September 30, 2021 was $122,555.
NOTE N- COMMITMENTS AND CONTINGENCIES
The District is involved from time to time in certain routine litigation, the substance of
which either as liabilities or recoveries,would not materially affect the financial
position of the District. Although the final outcome of the lawsuits, assertions, and
claims or the exact amount of costs and/or potential recovery is not presently
determinable, in the opinion of the District's legal counsel, the resolution of these
matters will not have a materially adverse affect on the financial condition of the
District. As a general policy,the District plans to vigorously contest any such
matters.
NOTE O- DEFICIT UNRESTRICTED NET POSITION (NET ASSETS)
During the year ended September 30, 2021, the District's unrestricted net position
(net assets) balance was a balance of$4,510,934, due substantially to recording the
reduced current year actuarially determined net pension liability of$3,236,921. The
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NOTES TO THE FINANCIAL STATEMENTS
September 30,2021
NOTE O- DEFICIT UNRESTRICTED NET POSITION (NET ASSETS), CONTINUED
District's total available fund balance at September 30, 2021 remains approximately
equal to five (5) months of actual expenditures. However, the Board assigned
available fund balance of$20,605,388 to fund operations for the first quarter of the
subsequent fiscal year.
During the year ended September 30, 2020, the District's unrestricted net position
(net assets)balance was a deficit of$(6,627,736), due substantially to recording the
current year actuarially determined net pension liability of$19,352,783. The
District's total available fund balance at September 30, 2020 remains approximately
equal to four(4)months of actual expenditures. However,the Board assigned
available fund balance of$18,673,395 to fund operations for the first quarter of the
subsequent fiscal year.
NOTE P- COVID 19
In early March 2020, the World Health Organization classified the coronavirus
outbreak "COVID-19" as a global pandemic, and it, unfortunately, continues to
spread. Business continuity, including supply chains and consumer demand across a
broad range of industries and countries, have been severely impacted, as
governments and their citizens take significant and unprecedented measures to
mitigate the consequences of the pandemic. On April 1, 2020, Florida Governor,
Ron DeSantis ordered all Floridians to stay home, to lock down the State against the
Coronavirus. Certain governmental activity was cancelled and/or severely limited.
The District has adapted its operations to accommodate the current environment.
However,the full impact of the COVID-19 outbreak continues to evolve as of the
date of this report. This pandemic has adversely affected global economic activity and
greatly contributed to instability in financial markets. Management is actively
monitoring the local situation on its financial condition, liquidity, operations, donors,
industry, and workforce. Given the daily evolution of COVID-19 and the global and
local responses to curb its spread, the District is not able to estimate the future
effects of COVID-19 on its results of operation, financial condition, or liquidity for
fiscal year 2021-22.
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NOTES TO THE FINANCIAL STATEMENTS
September 30, 2021
NOTE Q - SUBSEQUENT EVENT
On May 12, 2022,the District received an insurance award determination for roof
repairs at Fire Stations 12, 44,45 and 46 due to damage caused by Hurricane Irma
on September 10, 2017. The total award(replacement cost)was $1,587,911. The
net amount to be paid to the District(net of award depreciation,prior insurance
payments and professional fees) is $911,157.
16 ! 1B2
COMBINING FINANCIAL STATEMENTS
BY SERVICE DELIVERY AREA
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COMBINING BALANCE SHEET - GENERAL FUND-BY SERVICE
DELIVERY AREA
September 30, 2021
North Naples Big Corkscrew Total
Service Island Service General
Delivery Area Delivery Area Eliminations Fund
ASSETS
Cash and cash equivalents $ 9,904,606 $ 3,042,814 $ - $ 12,947,420
Restricted cash and cash equivalents - -
-
Investments 7,457,701 2,008,402 - 9,466,103
Due from other governments 684,282 51,898 - 736,180
Due from other funds 458,586 - (458,546) 40
Other receivables,net 71,317 - - 71,317
Prepaid expenses 19,347 - - 19,347
TOTAL ASSETS $ 18,595,839 $ 5,103,114 $ (458,546) $ 23,240,407
LIABILITIES AND FUND BALANCE
LIABILITIES
Accounts payable and accrued expenses $ 2,574,882 $ - $ - $ 2,574,882
Retainage payable - - -Due to other funds 16,733 458,546 (458,546) 16,733
Contract deposits 7,500 - - 7,500
Unearned revenue 16,557 - - 16,557
TOTAL LIABILITIES 2,615,672 458,546 (458,546) 2,615,672
FUND BALANCE
Nonspendable 19,347 - - 19,347
Restricted - - - -
Assigned 15,960,820 4,644,568 - 20,605,388
Unassigned - - - -
TOTAL FUND BALANCE 15,980,167 4,644,568 - 20,624,735
TOTAL LIABILITIES AND
FUND BALANCE $ 18,595,839 $ 5,103,114 $ (458,546) $ 23,240,407
The accompanying notes are an integral part of this statement.
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COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE - GENERAL FUND -
BY SERVICE DELIVERY AREA
Year Ended September 30, 2021
General Fund
North Naples Big Corkscrew Total
Service Island Service General
Delivery Area Delivery Area Fund
REVENUES
Ad Valorem taxes $ 35,149,802 $ 7,606,105 $ 42,755,907
Intergovernmental revenue:
State firefighter supplement 56,643 - 56,643
Federal grants 595,438 - 595,438
Other Intergovernmental 18,800 - 18,800
Charges for services 755,435 - 755,435
Miscellaneous:
Interest 44,632 15,762 60,394
Other 211,222 22,174 233,396
TOTAL REVENUES 36,831,972 7,644,041 44,476,013
EXPENDITURES
Current
Public safety
Personnel services 29,675,123 4,418,538 34,093,661
Operating expenditures 6,099,920 972,120 7,072,040
Capital outlay 2,759,756 410,921 3,170,677
Debt service:
Principal reduction 598,398 89,100 687,498
Interest and fiscal charges 86,409 12,866 99,275
Reserves - - -
TOTAL EXPENDITURES 39,219,606 5,903,545 45,123,151
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES (2,387,634) 1,740,496 (647,138)
OTHER FINANCING SOURCES AND(USES)
Proceeds from capital lease 1,106,574 - 1,106,574
Proceeds from disposition of capital assets 327,820 - 327,820
Transfer in - - -
Transfer out - - -
TOTAL OTHER FINANCING SOURCES
AND(USES) 1,434,394 - 1,434,394
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER(UNDER)
EXPENDITURES AND OTHER
FINANCING USES (953,240) 1,740,496 787,256
FUND BALANCE-Beginning 16,933,407 2,904,072 19,837,479
FUND BALANCE-Ending $ 15,980,167 $ 4,644,568 $ 20,624,735
The accompanying notes are an integral part of this statement.
1611E 2
REQUIRED SUPPLEMENTARY
INFORMATION
OTHER THAN MD&A
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STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE -BUDGET AND ACTUAL - GENERAL FUND-
SUMMARY STATEMENT-NN
Year Ended September 30,2021
General Fund
Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
REVENUES
Ad Valorem taxes $ 34,187,222 $ 34,187,222 $ 35,149,802 $ 962,580
Intergovernmental revenue:
State firefighter supplement 62,669 62,669 56,643 (6,026)
Federal grants 212,741 212,741 595,438 382,697
Other Intergovernmental 24,000 24,000 18,800 (5,200)
Charges for services 454,696 464,096 755,435 291,339
Miscellaneous:
Interest 258,000 258,000 44,632 (213,368)
Other 190,915 190,915 211,222 20,307
Subtotal-revenues 35,390,243 35,399,643 36,831,972 1,432,329
Cash brought forward 16,210,141 16,933,407 - (16,933,407)
TOTAL REVENUES 51,600,384 52,333,050 36,831,972 (15,501,078)
EXPENDITURES
Current
Public safety
Personnel services 29,984,513 30,225,614 29,675,123 550,491
Operating expenditures 6,220,636 6,491,180 6,099,920 391,260
Capital outlay 2,292,196 2,761,492 2,759,756 1,736
Debt service:
Principal reduction 459,687 598,398 598,398 -
Interest and fiscal charges 73,560 86,409 86,409 -
Reserves 13,538,176 13,379,442 - 13,379,442
TOTAL EXPENDITURES 52,568,768 53,542,535 39,219,606 14,322,929
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES (968,384) (1,209,485) (2,387,634) (1,178,149)
OTHER FINANCING SOURCES AND(USES)
Proceeds from capital lease 963,162 963,162 1,106,574 143,412
Proceeds from disposition of capital assets 5,222 246,323 327,820 81,497
Transfer in - - - -
Transfer out - - - -
TOTAL OTHER FINANCING SOURCES
AND(USES) 968,384 1,209,485 1,434,394 224,909
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER(UNDER)
EXPENDITURES AND OTHER
FINANCING USES $ - $ - (953,240) $ (953,240)
FUND BALANCE-Beginning 16,933,407
FUND BALANCE-Ending $ 15,980,167
The accompanying notes are an integral part of this statement.
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STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
GENERAL FUND-DETAILED STATEMENT-NN
Year Ended September 30,2021
General Fund
Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
REVENUES
Ad Valorem taxes $ 34,187,222 $ 34,187,222 $ 35,149,802 $ 962,580
Intergovernmental revenue:
State firefighter supplement 62,669 62,669 56,643 (6,026)
Federal grants 212,741 212,741 595,438 382,697
Other Intergovernmental 24,000 24,000 18,800 (5,200)
Charges for services 454,696 464,096 755,435 291,339
Miscellaneous:
Interest 258,000 258,000 44,632 (213,368)
Other 190,915 190,915 211,222 20,307
Subtotal-revenues 35,390,243 35,399,643 36,831,972 1,432,329
Cash brought forward 16,210,141 16,933,407 - (16,933,407)
TOTAL REVENUES 51,600,384 52,333,050 36,831,972 (15,501,078)
EXPENDITURES
Current
Public safety
Personnel services:
Salaries
Firefighters&Admin. 16,947,744 16,947,744 16,390,728 557,016
Commissioners 26,112 26,112 26,112 -
Overtime 704,728 704,728 1,010,129 (305,401)
Vacation pay 156,672 156,672 122,120 34,552
Sick leave 719,071 719,071 701,610 17,461
Professional/Incentives and holiday pay 750,399 750,399 818,442 (68,043)
Payroll taxes
Social Security 1,457,218 1,457,218 1,420,735 36,483
Benefits
Retirement 3,476,550 3,476,550 3,545,144 (68,594)
Health insurance(including HSA) 4,733,710 4,733,710 4,323,887 409,823
Disability insurance 89,275 89,275 68,108 21,167
Unemployment - - 3,718 (3,718)
Workers compensation 695,670 695,670 692,716 2,954
Medical clinic/employee physicals 213,438 213,438 213,616 (178)
Post employment health plan(PEHP) 8,704 249,805 331,187 (81,382)
Retirement recognition 5,222 5,222 6,871 (1,649)
Subtotal-Personnel services 29,984,513 30,225,614 29,675,123 550,491
The accompanying notes are an integral part of this statement.
1 6 I 18
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 86 of 111
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
GENERAL FUND-DETAILED STATEMENT-NN (CONTINUED)
Year Ended September 30,2021
General Fund
Variance
Original Final Favorable
Operating expenditures: Budget Budget Actual (Unfavorable)
Insurance 441,992 441,992 437,595 4,397
Uniforms 132,105 132,105 125,231 6,874
Communications 33,615 166,293 158,472 7,821
Telephone 355,558 355,558 328,600 26,958
Utilities 229,786 229,786 231,429 (1,643)
Maintenance
Vehicle 439,204 439,204 424,987 14,217
Equipment 70,555 70,555 9,664 60,891
Computer 608,170 733,508 817,083 (83,575)
Hydrant 65,280 65,280 64,385 895
Building 457,455 457,455 498,450 (40,995)
Supplies
Office 52,224 52,224 51,732 492
Protective gear 391,010 391,010 363,521 27,489
Station 62,669 62,669 61,289 1,380
Emergency medical 156,454 156,454 221,042 (64,588)
Enterprise Lease/Rental 135,956 135,956 122,555 13,401
Equipment
Office 26,982 26,982 47,538 (20,556)
Fire 258,302 258,302 193,233 65,069
Shop 27,679 27,679 42,599 (14,920)
Warehouse/logistics 4,352 4,352 4,357 (5)
Professional and other fees
Legal and professional 577,075 577,075 325,286 251,789
Property appraiser fees 263,529 263,529 260,004 3,525
Tax collector fees 689,744 689,744 700,188 (10,444)
Accounting 56,576 56,576 50,744 5,832
Miscellaneous
Travel 77,683 77,683 24,342 53,341
Public information officer 23,675 23,675 18,837 4,838
Fuel and oil 245,888 245,888 210,653 35,235
Legal advertisements 8,356 8,356 12,295 (3,939)
Dues and subscriptions 9,731 9,731 11,612 (1,881)
CERT team 8,704 8,704 6,039 2,665
Dive team 10,817 10,817 10,484 333
Fire prevention 18,583 18,583 22,720 (4,137)
Training 178,819 178,819 118,580 60,239
Hazardous materials 17,643 17,643 31,321 (13,678)
Technical rescue 63,662 76,190 67,428 8,762
Boat team 12,186 12,186 3,963 8,223
K-9 search and rescue - - - -
Honor guard - _ - _
OPS - - - -
Peer fitness _ - - -
Bad Debt Expense - - - -
Miscellaneous 8,617 8,617 21,662 (13,045)
Operational Reserves
Contingency _ - - -
Subtotal-Operating expenditures 6,220,636 6,491,180 6,099,920 391,260
The accompanying notes are an integral part of this statement.
16116 a
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 87 of 111
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL
GENERAL FUND-DETAILED STATEMENT-NN (CONTINUED)
Year Ended September 30, 2021
General Fund
Variance
Original Final Favorable
Capital outlay: Budget Budget Actual (Unfavorable)
Land - - - -
Station improvements 279,564 279,564 209,432 70,132
Fire&rescue equipment 138,394 138,394 107,440 30,954
Protective gear - - - -
Medical equipment 1,199,823 1,199,823 1,157,624 42,199
Station equipment - - - -
Communication equipment 132,678 - - -
Office equipment - - - -
Computers 199,322 73,984 31,361 42,623
TRT 11,315 11,315 9,144 2,171
Vehicle purchase 30,464 17,936 1,152,196 (1,134,260)
Shop equipment 11,315 11,315 13,021 (1,706)
Hazardous materials equipment 6,441 6,441 7,295 (854)
DRT-HazMat Equipment - - 72,243 (72,243)
Fire apparatus 282,880 1,022,720 - 1,022,720
Dive equipment - - - -
Subtotal-Capital outlay 2,292,196 2,761,492 2,759,756 1,736
Debt service:
Principal reduction 459,687 598,398 598,398 -
Interest and fiscal charges 73,560 86,409 86,409 -
Subtotal-Debt service 533,247 684,807 684,807 -
Reserves:
Reserves 13,538,176 13,379,442 - 13,379,442
TOTAL EXPENDITURES 52,568,768 53,542,535 39,219,606 14,322,929
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES (968,384) (1,209,485) (2,387,634) (1,178,149)
OTHER FINANCING SOURCES AND(USES)
Proceeds from capital lease 963,162 963,162 1,106,574 143,412
Proceeds from disposition of capital assets 5,222 246,323 327,820 81,497
Transfers in - - - -
Transfers out - - - -
TOTAL OTHER FINANCING SOURCES AND(USES) 968,384 1,209,485 1,434,394 224,909
EXCESS OF REVENUES AND OTHER FINANCING
SOURCES OVER(UNDER)EXPENDITURES
AND OTHER FINANCING USES $ - $ - (953,240) $ (953,240)
FUND BALANCE-Beginning 16,933,407
FUND BALANCE-Ending $ 15,980,167
The accompanying notes are an integral part of this statement.
1 6 I 1B a
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 88 of 111
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE -BUDGET AND ACTUAL - GENERAL FUND-
SUMMARY STATEMENT-BCI
Year Ended September 30, 2021
General Fund
Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
REVENUES
Ad Valorem taxes $ 7,445,069 $ 7,445,069 $ 7,606,105 $ 161,036
Intergovernmental revenue:
State firefighter supplement 9,331 9,331 - (9,331)
Federal grants 31,677 31,677 - (31,677)
Other intergovernmental - - - -
Charges for services 67,704 69,104 - (69,104)
Miscellaneous:
Interest 51,600 51,600 15,762 (35,838)
Other 38,693 38,693 22,174 (16,519)
Subtotal-revenues 7,644,074 7,645,474 7,644,041 (1,433)
Cash brought forward 2,256,643 2,904,072 - (2,904,072)
TOTAL REVENUES 9,900,717 10,549,546 7,644,041 (2,905,505)
EXPENDITURES
Current
Public safety
Personnel services 4,464,607 4,500,506 4,418,538 81,968
Operating expenditures 988,170 1,028,452 972,120 56,332
Capital outlay 341,300 411,178 410,921 257
Debt service:
Principal reduction 68,446 89,100 89,100 -
Interest and fiscal charges 10,953 12,866 12,866 -
Reserves 4,171,431 4,687,533 - 4,687,533
TOTAL EXPENDITURES 10,044,907 10,729,635 5,903,545 4,826,090
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES (144,190) (180,089) 1,740,496 1,920,585
OTHER FINANCING SOURCES AND USES
Proceeds from capital lease 143,412 143,412 - (143,412)
Proceeds from disposition of capital assets 778 36,677 - (36,677)
Transfer in/(out) - - - -
TOTAL OTHER FINANCING SOURCES
AND USES 144,190 180,089 - (180,089)
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER(UNDER)
EXPENDITURES AND OTHER
FINANCING USES $ - $ - 1,740,496 $ 1,740,496
FUND BALANCE-Beginning 2,904,072
FUND BALANCE-Ending $ 4,644,568
The accompanying notes are an integral part of this statement.
16iiBa
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 89 of 111
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE -BUDGET AND ACTUAL-
GENERAL FUND-DETAILED STATEMENT-BCI
Year Ended September 30, 2021
General Fund
Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
REVENUES
Ad Valorem taxes $ 7,445,069 $ 7,445,069 $ 7,606,105 $ 161,036
Intergovernmental revenue:
State firefighter supplement 9,331 9,331 - (9,331)
Federal grants 31,677 31,677 - (31,677)
Other intergovernmental - - - -
Charges for services 67,704 69,104 - (69,104)
Miscellaneous:
Interest 51,600 51,600 15,762 (35,838)
Other 38,693 38,693 22,174 (16,519)
Subtotal-revenues 7,644,074 7,645,474 7,644,041 (1,433)
Cash brought forward 2,256,643 2,904,072 - (2,904,072)
TOTAL REVENUES 9,900,717 10,549,546 7,644,041 (2,905,505)
EXPENDITURES
Current
Public safety
Personnel services:
Salaries
Firefighters&Admin. 2,523,469 2,523,469 2,440,531 82,938
Salaries-harmonization - - - -
Commissioners 3,888 3,888 3,888 -
Overtime 104,933 104,933 150,405 (45,472)
Vacation pay 23,328 23,328 18,183 5,145
Sick leave 107,068 107,068 104,468 2,600
Incentives and holiday pay 111,733 111,733 121,864 (10,131)
Payroll taxes
Social Security 216,975 216,975 211,543 5,432
Benefits
Retirement 517,647 517,647 527,861 (10,214)
Health insurance 704,836 704,836 643,814 61,022
Disability insurance 13,293 13,293 10,141 3,152
Benefits harmonization - - - -
Unemployment - - 554 (554)
Workers compensation 103,583 103,583 103,143 440
Medical clinic/employee physicals 31,780 31,780 31,807 (27)
Post employment health plan(PEHP) 1,296 37,195 49,313 (12,118)
Retirement recognition 778 778 1,023 (245)
Subtotal-Personnel services 4,464,607 4,500,506 4,418,538 81,968
The accompanying notes are an integral part of this statement.
161 18 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 90 of 111
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL-
GENERAL FUND-DETAILED STATEMENT-BCI (CONTINUED)
Year Ended September 30, 2021
General Fund
Variance
Original Final Favorable
Operating expenditures: Budget Budget Actual (Unfavorable)
Insurance 65,811 65,811 65,157 654
Uniforms 19,670 19,670 18,647 1,023
Communications 5,005 24,760 23,596 1,164
Telephone 52,942 52,942 48,928 4,014
Utilities 34,214 34,214 34,459 (245)
Maintenance
Vehicle 65,396 65,396 63,279 2,117
Equipment 10,505 10,505 1,439 9,066
Computer 90,555 109,217 121,661 (12,444)
Hydrant 9,720 9,720 9,587 133
Building 68,113 68,113 74,218 (6,105)
Supplies
Office 7,776 7,776 7,703 73
Protective gear 58,220 58,220 54,127 4,093
Station 9,331 9,331 9,062 269
Emergency medical 23,296 23,296 33,759 (10,463)
Enterprise Lease/Rental 20,244 20,244 18,248 1,996
Equipment
Office 4,018 4,018 7,078 (3,060)
Fire 38,460 38,460 27,926 10,534
Shop 4,121 4,121 6,407 (2,286)
Warehouse/logistics 648 648 649 (1)
Professional and other fees
Legal and professional 85,925 85,925 48,434 37,491
Property appraiser fees 48,975 48,975 54,582 (5,607)
Tax collector fees 154,901 154,901 152,249 2,652
Accounting 8,424 8,424 7,556 868
Miscellaneous
Travel 11,567 11,567 3,624 7,943
Public information officer 3,525 3,525 2,805 720
Public education officer --
-
Fuel and oil 36,612 36,612 31,366 5,246
Legal advertisements 1,244 1,244 1,831 (587)
Dues and subscriptions 1,449 1,449 1,729 (280)
CERT team 1,296 1,296 899 397
Dive team 1,611 1,611 1,561 50
Fire prevention 2,767 2,767 3,383 (616)
Training 26,626 26,626 17,656 8,970
Hazardous materials 2,627 2,627 4,664 (2,037)
Technical rescue 9,479 11,344 10,040 1,304
Boat team 1,814 1,814 590 1,224
K-9 search and rescue - - - -
Miscellaneous 1,283 1,283 3,221 (1,938)
Operational Reserves
Contingency - _ - -
Subtotal-Operating expenditures 988,170 1,028,452 972,120 56,332
The accompanying notes are an integral part of this statement.
1 6 1 i 8 r
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 91 of 111
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET AND ACTUAL -
GENERAL FUND-DETAILED STATEMENT-BCI (CONTINUED)
Year Ended September 30, 2021
General Fund
Variance
Original Final Favorable
Capital outlay: Budget Budget Actual (Unfavorable)
Land - - - -
Station improvements 41,626 41,626 31,184 10,442
Fire&rescue equipment 20,606 20,606 15,998 4,608
Protective gear - - - -
Medical equipment 178,650 178,650 172,367 6,283
Station equipment - - - -
Communication equipment 19,755 - - -
Computers 29,678 11,016 4,670 6,346
TRT 1,685 1,685 1,362 323
Hazardous material equipment 959 959 1,086 (127)
DRT-HazMat Equipment - - 10,757 (10,757)
Vehicle purchase 4,536 2,671 2,974 (303)
Fire apparatus 42,120 152,280 168,584 (16,304)
Shop equipment 1,685 1,685 1,939 (254)
Dive equipment - - - -
Subtotal-Capital outlay 341,300 411,178 410,921 257
Debt service:
Principal reduction 68,446 89,100 89,100 -
Interest and fiscal charges 10,953 12,866 12,866 -
Subtotal-Debt service 79,399 101,966 101,966 -
Reserves:
Reserves 4,171,431 4,687,533 - 4,687,533
TOTAL EXPENDITURES 10,044,907 10,729,635 5,903,545 4,826,090
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES (144,190) (180,089) 1,740,496 1,920,585
OTHER FINANCING SOURCES AND(USES)
Proceeds from capital lease 143,412 143,412 - (143,412)
Proceeds from disposition of capital assets 778 36,677 - (36,677)
Transfer in/(out) - - - -
TOTAL OTHER FINANCING SOURCES AND(USES) 144,190 180,089 - (180,089)
EXCESS OF REVENUES AND OTHER FINANCING
SOURCES OVER(UNDER)EXPENDITURES
AND OTHER FINANCING USES $ - $ - 1,740,496 $ 1,740,496
FUND BALANCE-Beginning 2,904,072
FUND BALANCE-Ending $ 4,644,568
The accompanying notes are an integral part of this statement.
1 6 I 1B 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 92 of 111
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE -COMBINED SERVICE DELIVERY AREAS-
BUDGET AND ACTUAL -IMPACT FEE FUND - SUMMARY STATEMENT
Year Ended September 30, 2021
Impact Fee Fund
Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
REVENUES
Fees:
Impact fees $ 1,000,000 $ 70,337 $ 69,729 $ (608)
Impact Fees-Collected/Deferred - 929,663 - (929,663)
Miscellaneous:
Interest 15,000 15,000 3,882 (11,118)
Transfer from General Fund - - - -
Other - - - -
Subtotal-revenues 1,015,000 1,015,000 73,611 (941,389)
Cash brought forward 755,756 1,608,974 - (1,608,974)
TOTAL REVENUES 1,770,756 2,623,974 73,611 (2,550,363)
EXPENDITURES
Current
Public safety
Operating expenditures 19,212 19,212 14,163 5,049
Capital outlay - - - -
Debt service:
Principal 57,500 57,500 57,500 -
Interest and fiscal charges 8,625 8,625 1,948 6,677
Reserves 1,685,419 2,538,637 - 2,538,637
TOTAL EXPENDITURES 1,770,756 2,623,974 73,611 2,550,363
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES - - - -
OTHER FINANCING SOURCES AND(USES)
Transfers in(out) - - - -
TOTAL OTHER FINANCING SOURCES
AND(USES) - - - -
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER(UNDER)
EXPENDITURES AND OTHER
FINANCING USES $ - $ - - $ -
FUND BALANCE-Beginning -
FUND BALANCE-Ending $ -
The accompanying notes are an integral part of this statement.
1 6 I 16 a
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 93 of 111
STATEMENT OF REVENUES,EXPENDITURES AND
CHANGES IN FUND BALANCE - COMBINED SERVICE DELIVERY AREAS-
BUDGET AND ACTUAL- IMPACT FEE FUND -DETAILED STATEMENT
Year Ended September 30, 2021
Impact Fee Fund
Variance
Original Final Favorable
REVENUES Budget Budget Actual (Unfavorable)
Fees:
Impact fees $ 1,000,000 $ 70,337 $ 69,729 $ (608)
Impact Fees-Collected/Deferred - 929,663 - (929,663)
Miscellaneous:
Interest 15,000 15,000 3,882 (11,118)
Transfer from General Fund - - - -
Other - - - -
Subtotal-revenues 1,015,000 1,015,000 73,611 (941,389)
Cash brought forward 755,756 1,608,974 - (1,608,974)
TOTAL REVENUES 1,770,756 2,623,974 73,611 (2,550,363)
EXPENDITURES
Operating expenditures:
Impact fee collection 14,212 14,212 14,163 49
Professional fees 5,000 5,000 - 5,000
Subtotal-Operating expenditures 19,212 19,212 14,163 5,049
Capital outlay:
Preplanning - - - -
Construction in progress - - - -
Emergency signal-station#42 - - - -
Temporary station lease - - - -
Subtotal-Capital outlay - - - -
Debt service:
Principal 57,500 57,500 57,500 -
Interest and fiscal charges 8,625 8,625 1,948 6,677
Subtotal-Debt service 66,125 66,125 59,448 6,677
Reserves: 1,685,419 2,538,637 - 2,538,637
TOTAL EXPENDITURES 1,770,756 2,623,974 73,611 2,550,363
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES - - - -
OTHER FINANCING SOURCES AND(USES)
Transfers in(out) - - - -
TOTAL OTHER FINANCING SOURCES
AND(USES) - - - -
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER(UNDER)
EXPENDITURES AND OTHER FINANCING USES $ - $ - - $ -
FUND BALANCE-Beginning -
FUND BALANCE-Ending $ -
The accompanying notes are an integral part of this statement.
1611B a
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 94 of 111
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE -BUDGET AND ACTUAL -COMBINED SERVICE DELIVERY AREA-
INSPECTION FEE FUND- SUMMARY STATEMENT
Year Ended September 30, 2021
Inspection Fee Fund
Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
REVENUES
Charges for services
Inspection fees $ 880,000 $ 1,485,000 $ 1,514,889 $ 29,889
Plan review fees 1,150,000 1,150,000 1,124,203 (25,797)
Miscellaneous:
Interest 5,000 1,000 1,088 88
Other 1,000 - - -
Subtotal-revenues 2,036,000 2,636,000 2,640,180 4,180
Cash brought forward 1,306 164,820 - (164,820)
TOTAL REVENUES 2,037,306 2,800,820 2,640,180 (160,640)
EXPENDITURES
Current
Public safety
Personnel services 1,844,435 2,044,435 1,913,563 130,872
Operating expenditures 118,000 118,000 111,806 6,194
Capital outlay - - - -
Reserves 74,871 638,385 - 638,385
TOTAL EXPENDITURES 2,037,306 2,800,820 2,025,369 775,451
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES $ - $ - 614,811 $ 614,811
FUND BALANCE-Beginning 164,820
FUND BALANCE-Ending $ 779,631
The accompanying notes are an integral part of this statement.
1611E a
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 95 of 111
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE -BUDGET AND ACTUAL -COMBINED SERVICE
DELVERY AREA- INSPECTION FEE FUND-DETAILED STATEMENT
Year Ended September 30, 2021
Inspection Fee Fund
Variance
Original Final Favorable
Budget Budget Actual (Unfavorable)
REVENUES
Charges for services:
Inspection fees $ 880,000 $ 1,485,000 $ 1,514,889 $ 29,889
Plan review fees 1,150,000 1,150,000 1,124,203 (25,797)
Miscellaneous:
Interest 5,000 1,000 1,088 88
Other 1,000 - - -
Subtotal-revenues 2,036,000 2,636,000 2,640,180 4,180
Cash brought forward 1,306 164,820 - (164,820)
TOTAL REVENUES 2,037,306 2,800,820 2,640,180 (160,640)
EXPENDITURES
Current
Public safety
Personnel services:
Salaries
Regular 1,137,271 1,337,271 1,223,783 113,488
Overtime 45,000 35,000 34,900 100
Sick leave 40,000 50,000 50,523 (523)
Vacation pay - - - _
Professional/Incentives and holiday pay 3,600 3,600 8,400 (4,800)
Payroll taxes
Social Security 91,906 101,906 100,797 1,109
Benefits
Retirement 144,998 164,998 163,089 1,909
Post employment health plan(PEHP) - - - -
Health insurance 313,448 283,448 281,220 2,228
Disability insurance 6,329 6,329 - 6,329
Medical clinic/employee physicals 15,202 15,202 - 15,202
Unemployment compensation - - - -
Workers compensation 46,681 46,681 50,851 (4,170)
Subtotal-Personnel services 1,844,435 2,044,435 1,913,563 130,872
The accompanying notes are an integral part of this statement.
1611E 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 96 of 111
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE -BUDGET AND ACTUAL - COMBINED SERVICE
DELVERY AREA-INSPECTION FEE FUND -DETAILED STATEMENT (CONTINUED)
Year Ended September 30, 2021
Inspection Fee Fund
Variance
Original Final Favorable
Operating expenditures: Budget Budget Actual (Unfavorable)
Uniforms $ - $ - $ 1,415 $ (1,415)
Telephone - - - -
Utilities - - - -
Rent 50,000 50,000 50,000 -
Maintenance
Computer software&supplies 50,000 50,000 39,938 10,062
Hydrant - - - -
Supplies
Office - - 135 (135)
Miscellaneous
Dues&subscriptions - - 1,460 (1,460)
Fire prevention - - 6,967 (6,967)
Training 10,000 10,000 6,312 3,688
Travel 8,000 8,000 5,579 2,421
Subtotal-Operating expenditures 118,000 118,000 111,806 6,194
Capital outlay:
Office facility - - - -
Vehicles - - - -
Subtotal-Capital outlay - - - -
Debt service:
Principal reduction -
Interest and fiscal charges - - - -
Subtotal-Debt service - - - -
Reserves: 74,871 638,385 - 638,385
TOTAL EXPENDITURES 2,037,306 2,800,820 2,025,369 775,451
EXCESS OF REVENUES
OVER(UNDER) EXPENDITURES $ - $ - 614,811 $ 614,811
FUND BALANCE-Beginning 164,820
FUND BALANCE-Ending $ 779,631
The accompanying notes are an integral part of this statement.
16Ila
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
SCHEDULE OF DISTRICT'S PROPORTIONATE SHARE OF THE NET
PENSION LIABILITY -FLORIDA RETIREMENT SYSTEM (FRS) PENSION
PLAN (1)
Fiscal year ending September 30: 2021 2020 2019 2018
District's proportion of the net pension liability 0.019684338% 0.021696122% 0.027233351% 0.031414516%
District's proportionate share of the net pension liability $ 1,486,928 $ 9,403,419 $ 9,378,787 $ 9,462,215
District's covered-employee payroll $ 5,145,270 $ 4,887,399 $ 5,436,629 $ 5,753,921
District's proportionate share of the net pension liability
as a percentage of its covered-employee payroll 28.90% 192.40% 172.51% 164.45%
Plan fiduciary net position as a percentage of the
total pension liability 96.40% 78.85% 82.61% 84.26%
Notes: (1)The amounts presented for each fiscal year were determined as of September 30.
SCHEDULE OF DISTRICT CONTRIBUTIONS-
FLORIDA RETIREMENT SYSTEM (FRS) PENSION PLAN (1)
2021 2020 2019 2018
Contractually required contribution $ 845,377 $ 775,095 $ 887,696 $ 912,380
Contributions in relation to the contractually
required contribution _ 845,377 775,095 887,696 912,380
Contribution deficiency(excess) $ - $ - $ - $ -
District's covered-employee payroll $ 5,145,270 $ 4,887,399 $ 5,436,629 $ 5,753,921
Contributions as a percentage of covered-employee
payroll 16.43% 15.86% 16.33% 15.86%
Notes: (1)The amounts presented for each fiscal year were determined as of September 30.
GASB 68 requires information for 10 years. However,until a full 10-year trend is compiled,
governments should present information for only those years for which information is available.
Note: Measurement date was June 30 within the respective fiscal year.
16t1Ba
Page 97 of 111
2017 2016 2015 2014
0.038802719% 0.040983896% 0.038209683% 0.041592399%
$ 11,477,584 $ 10,348,466 $ 4,935,293 $ 2,537,748
$ 6,933,311 $ 6,745,995 $ 6,326,722 $ 6,293,887
165.54% 153.40% 78.01% 40.32%
83.89% 84.88% 92.00% 96.09%
2017 2016 2015 2014
$ 1,119,238 $ 1,099,170 $ 967,270 $ 971,792
1,119,238 1,099,170 967,270 971,792
$ - $ - $ - $
$ 6,933,311 $ 6,745,995 $ 6,326,722 $ 6,293,887
16.14% 16.29% 15.29% 15.44%
1611B 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
SCHEDULE OF DISTRICT'S PROPORTIONATE SHARE OF THE NET
PENSION LIABILITY -HEALTH INSURANCE SUBSIDY(HIS) PENSION
PLAN (1)
Fiscal year ending September 30: 2021 2020 2019 2018
District's proportion of the net pension liability 0.014266437% 0.014221549% 0.016634678% 0.019013168%
District's proportionate share of the net pension liability $ 1,749,993 $ 1,736,428 $ 1,861,254 $ 2,012,375
District's covered-employee payroll $ 5,145,270 $ 4,887,399 $ 5,436,629 $ 5,753,921
District's proportionate share of the net pension liability
as a percentage of its covered-employee payroll 34.01% 35.53% 34.24% 34.97%
Plan fiduciary net position as a percentage of the
total pension liability 3.56% 3.00% 2.63% 2.15%
Notes: (1)The amounts presented for each fiscal year were determined as of September 30.
SCHEDULE OF DISTRICT CONTRIBUTIONS-
HEALTH INSURANCE SUBSIDY(HIS) PENSION PLAN (1)
2021 2020 2019 2018
Contractually required contribution $ 53,960 $ 58,340 $ 66,816 $ 68,674
Contributions in relation to the contractually
required contribution 53,960 58,340 66,816 68,674
Contribution deficiency(excess) $ - $ - $ - $ -
District's covered-employee payroll $ 5,145,270 $ 4,887,399 $ 5,436,629 $ 5,753,921
Contributions as a percentage of covered-employee
payroll 1.05% 1.19% 1.23% 1.19%
Notes: (1)The amounts presented for each fiscal year were determined as of September 30.
GASB 68 requires information for 10 years. However,until a full 10-year trend is compiled,
governments should present information for only those years for which information is available.
Note: Measurement date was June 30 within the respective fiscal year.
161 18 2
Page 98 of 111
2017 2016 2015 2014
0.021233558% 0.021530658% 0.021138780% 0.02 1 1 45042%
$ 2,270,390 $ 2,509,309 $ 2,155,823 $ 1,977,113
$ 6,933,311 $ 6,745,995 $ 6,326,722 $ 6,293,887
32.75% 37.20% 34.07% 31.41%
1.64% 0.97% 0.50% 0.99%
2017 2016 2015 2014
$ 84,244 $ 87,198 $ 78,787 $ 65,973
84,244 87,198 78,787 65,973
$ - $ - $ - $
$ 6,933,311 $ 6,745,995 $ 6,326,722 $ 6,293,887
1.22% 1.29% 1.25% 1.05%
161 1B 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 99 of 111
NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION-FRS/HIS
September 30, 2021
Changes of Assumptions
Actuarial assumptions for both cost-sharing defined benefit plans are reviewed
annually by the Florida Retirement System Actuarial Assumptions Conference. The
FRS Pension Plan has a valuation performed annually. The HIS Program has a
valuation performed biennially that is updated for GASB reporting in the year a
valuation is not performed. The most recent experience study for the FRS Pension
Plan was completed for the period July 1, 2013 through June 30,2018. Because the
HIS Program is funded on a pay-as-you-go basis, no experience study has been
completed for that program. The actuarial assumptions that determined the total
pension liability for the HIS Program were based on certain results of the most recent
experience study for the FRS Pension Plan.
The total pension liability for each cost-sharing defined benefit plan was determined
using the individual entry age actuarial cost method. Inflation increases for both plans
is assumed at 2.40%. Payroll growth, including inflation, for both plans is assumed at
3.25%. Both the discount rate and the long-term expected rate of return used for
FRS Pension Plan investments remained unchanged at 6.80%. The Plan's fiduciary
net position was projected to be available to make all projected future benefit
payments of current active and inactive employees. Therefore,the discount rate for
calculating the total pension liability is equal to the long-term expected rate of return.
Because the HIS Program uses a pay-as-you-go funding structure, a municipal bond
rate was decreased from 2.21%to 2.16% and was used to determine the total pension
liability for the program(Bond Buyer General Obligation 20-Bond Municipal Bond
Index). Mortality assumptions for both plans were based on the Generational
PUB-2010 with Projection Scale MP-2018.
Florida Retirement System Pension Plan
There were changes in actuarial assumptions. As of June 30, 2021, the inflation rate
assumption decreased to 2.40 percent from 2.60, the real payroll growth assumption
was increased to .85 percent from .65, and the overall payroll growth rate
assumption remained at 3.25 percent. The long-term expected rate of return
remained unchanged at 6.80 percent.
Health Insurance Subsidy Pension Plan
The municipal rate used to determine total pension liability decreased from 2.21
percent to 2.16 percent.
16I 18 'e
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 100 of 111
NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION-FRS/HIS
September 30,2021
Pension Expense and Deferred Outflows/Inflows of Resources
In accordance with GASB 68,paragraphs 54 and 71, changes in the net pension
liability are recognized in pension expense in the current measurement period, except
as indicated below. For each of the following, a portion is recognized in pension
expense in the current reporting period, and the balance is amortized as deferred
outflows or deferred inflows of resources using a systematic and rational method over
a closed period, as defined below:
• Differences between expected and actual experience with regard to economic
and demographic factors -amortized over the average expected remaining
service life of all employees that are provided with pensions through the
pension plan(active and inactive employees)
• Changes of assumptions or other inputs -amortized over the average
expected remaining service life of all employees that are provided with
pensions through the pension plan(active and inactive employees)
• Changes in proportion and differences between contributions and
proportionate share of contributions - amortized over the average expected
remaining service life of all employees that are provided with pensions through
the pension plan(active and inactive employees)
• Differences between expected and actual earnings on pension plan investments
- amortized over five years
Employer contributions to the pension plans from employers are not included in
collective pension expense. However, employee contributions are used to reduce
pension expense.
The average expected remaining service life of all employees provided with pensions
through the pension plans at June 30, 2021 was reduced from 5.9 to 5.7 years for
FRS and was reduced from 7.2 years to 6.4 years for HIS.
161IB 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND
RELATED RATIOS GASB 75
Changes in Employer's Net OPEB Liability and Related Ratios as of September 30:
Net OPEB Liability 2021 2020 2019
Service Cost $ 663,293 $ 557,861 $ 684,930
Interest Cost on Total OPEB Liability 372,430 385,797 387,918
Changes in Benefit Terms - - -
Differences Between Expected and Actual Experience 165,655 - 417,788
Changes in Assumptions 34,233 591,573 (2,363,827)
Benefit Payments (484,966) (449,043) (406,464)
Net Change in net OPEB Liability 750,645 1,086,188 (1,279,655)
Net OPEB Liability-Beginning of Year 9,980,141 8,893,953 10,173,608
Net OPEB Liability-End of Year $ 10,730,786 $ 9,980,141 $ 8,893,953
Measurement Date 9/30/2020 9/30/2019 9/30/2018
NOTE: Information for FY 2017 and earlier is not available.
Plan Fiduciary Net Position as of September 30:
2021 2020 2019
Contributions-Employer(including PEHP) $ 484,966 $ 449,043 $ 406,464
Net Investment Income - - -
Benefit Payments (484,966) (449,043) (406,464)
Administrative Expense - -Net Change in Fiduciary Net Position - - -
Fiduciary Net Position-Beginning of Year - - -
Fiduciary Net Position-End of Year $ - $ - $ -
Net OPEB Liability 10,730,786 9,980,141 8,893,953
Fiduciary Net Position as a%of Net OPEB Liability 0.00% 0.00% 0.00%
Covered-Employee Payroll*
Net OPEB Liability as a%of Payroll*
*Because this OPEB plan does not depend of salary,no information is provided.
NOTE: Information for FY 2017 and earlier is not available.
Notes to the Schedule:
Benefit Changes None
Changes of Assumptions The discount rate was changed as follows:
9/30/18 3.64%
9/30/19 4.18%
9/30/20 3.58%
9/30/21 2.14%
Population covered by Plan:291
Also the assumptions changed for healthcare costs and premiums,healthcare cost trends and salary increases,
retirment,termination and disability rates.
Plan has no specific trust established.$0 assigned for OPEB.
161 1B 2
Page 101 of 111
2018
$ 723,937
326,072
(620,125)
(373,760)
56,124
10,117,484
S 10,173,608
9/30/2017
2018
$ 373,760
(373,760)
$ -
10,173,608
0.00%
L61 . B a
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
SCHEDULE OF CHANGES IN THE DISTRICT'S NET PENSION LIABILITY AND
RELATED RATIOS (UNAUDITED)-FIREFIGHTERS' PENSION TRUST FUND
2021 2020 2019
TOTAL PENSION LIABILITY:
Net Change in Total Penson Liability $ 15,964,922 $ 13,059,479 $ 13,150,199
Total Pension Liability-Beginning of Year 110,312,027 97,252,548 84,102,349
Total Pension Liability-End of Year S 126,276,949 $ 110,312,027 $ 97,252,548
2021 2020 2019
PLAN FIDUCIARY NET POSITION:
Net Change in Fiduciary Net Position $ 26,671,007 $ 12,933,225 $ 7,964,763
Fiduciary Net Position-Beginning of Year 101,826,675 88,893,450 80,928,687
Fiduciary Net Position-End of Year $ 128,497,682 $ 101,826,675 $ 88,893,450
NET PENSION LIABIITY-ENDING $ (2,220,733) $ 8,485,352 $ 8,359,098
PLAN FIDUCIARY ENDING NET POSITION AS A
PERCENTAGE OF TOTAL PENSION
LIABILITY 101.76% 92.31% 91.40%
COVERED EMPLOYEE PAYROLL $ 15,825,800 S 14,829,151 S 14,434,146
NET PENSION LIABILITY AS A PERCENTAGE OF
COVERED EMPLOYEE PAYROLL -14.03% 57.22% 57.91%
This schedule is presented as required by accounting principles generally accepted in the United States of
America,however,until a full 10-year trend is completed,information is presented for those years available.
The accompanying independent auditor's report should be read with these supplemental schedules.
1 6 I 1 b
Page 102 of 111
2018 2017 2016 2015
$ 10,364,336 $ 12,030,957 $ 10,165,305 $ 4,074,169
73,738,012 61,707,055 51,541,750 47,467,581
S 84,102,348 5 73,738,012 S 61,707,055 $ 51,541,750
2018 2017 2016 2015
$ 10,180,873 $ 12,234,865 $ 6,978,753 $ 2,344,624
70,747,813 58,512,948 51,534,195 49,189,571
$ 80,928,686 $ 70,747,813 $ 58,512,948 $ 51,534,195
$ 3,173,662 $ 2,990,199 $ 3,194,107 $ 7,555
96.23% 95.94% 94.82% 99.99%
$ 13,739,853 $ 13,771,976 $ 11,890,295 $ 9,674,942
23.10% 21.71% 26.86% 0.08%
The accompanying independent auditor's report should be read with these supplemental schedules.
t6IIBa
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
SCHEDULE OF DISTRICT CONTRIBUTIONS (UNAUDITED) -
FIREFIGHTERS' PENSION TRUST FUND
2021 2020 2019 2018
Contractually required contribution $ 3,606,617 $ 2,306,381 $ 2,769,139 $ 2,990,030
Contributions in relation to the contractually
required contribution 3,606,617 2,306,381 2,769,139 2,990,030
Contribution deficiency(excess) $ - $ - $ - $ -
District's covered-employee payroll $ 15,825,800 $ 14,829,151 $ 14,434,146 $ 13,739,853
Contributions as a percentage of covered-employee
payroll 22.79% 15.55% 19.18% 21.76%
GASB 68 requires information for 10 years. However,until a full 10-year trend is compiled,
governments should present information for only those years for which information is available.
Note: Measurement date was September 30 within the respective fiscal year.
I 6 I 18
Page 103 of 111
2017 2016 2015 2014
$ 2,933,393 $ 1,735,437 $ 1,107,133 $ 1,518,926
2,933,393 1,735,437 1,107,133 1,518,926
$ - $ - $ - $
$ 13,771,976 $ 11,890,295 $ 9,671,942 $ 8,770,495
21.30% 14.60% 11.45% 17.32%
1611E 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 104 of 111
SCHEDULE OF INVESTMENT RETURNS- (UNAUDITED)
FIREFIGHTERS' PENSION TRUST FUND
Annual Money-
Weighted Rate
of return net of
Year Ended investment
September 30: expense
2021 20.28%
2020 9.40%
2019 3.58%
2018 8.82%
2018 13.28%
2016 7.21%
2015 (0.68%)
2014 9.31%
2013 12.79%
2012 15.23%
2011 (2.12%)
16I1B 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 105 of 111
NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION -
FIREFIGHTERS' PENSION TRUST FUND
September 30, 2021
Firefighters' Pension
Trust Fund
Valuation date 10/01/20
Actuarial cost method Entry Age Normal
Amortization method Level dollar, closed
Mortality table MP-2018 Combined Healthy
Remaining amortization period 27 years (as of 10/1/17)
Actuarial asset valuation method 5 Year Smoothed Market
Actuarial assumptions:
Investment rate 7.0% (net of fees)
Projected salary increase Graduated based on Service
(9%per year for first 10 years &
(3%per year for 10 or more years)
Inflation 2.5%
Post retirement cost of living
adjustment 3%
Measurement date September 30, 2021
Changes of Assumptions
Member contribution rate changed effective January 1, 2019 from 3%to 8.48%.
District still pays .5%of member contribution.
Benefit changes effective January 1, 2019:
Increased benefit multiplier to 3.53% for all years of service.
Effective July 1, 2019,the Plan must consider a firefighter permanently and totally
disabled if diagnosed with cancer per Laws of Florida, Chapter 2019-21.
For the year ended September 30, 2021,the following changes to assumptions
occurred: 1) investment rate changed from 7.2%to 7.0%.
1611g a
ADDITIONAL REPORTS
1611B L
TuscAN Affiliations
TQQ,_ f Florida Institute of Certified Public Accountants
& Company, PA American Institute of Certified Public Accountants
Private Companies Practice Section
Certified Public Accountants&Consultants Tax Division
Page 106 of 111
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL
OVER FINANCIAL REPORTING AND ON COMPLIANCE
AND OTHER MATTERS BASED ON AN AUDIT OF BASIC
FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
Board of Commissioners
North Collier Fire Control and Rescue District
1885 Veterans Park Drive
Naples, Florida 34109-0492
We have audited, in accordance with auditing standards generally accepted in the United States
of America and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States of America, the basic financial
statements of the governmental activities and each major and non-major fund of North Collier
Fire Control and Rescue District (the "District") as of and for the year ended September 30,
2021, and the related notes to the financial statements which collectively comprise the District's
basic financial statements as listed in the table of contents and have issued our report thereon
dated May 13, 2022. Other auditors audited the financial statements of the District's Firefighters'
Pension Trust Fund, as described in our report on the District's financial statements. This report
does not include the results on the other auditors'testing of internal control over financial reporting
or compliance and other matters that are reported on separately by those auditors.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements,we considered the District's
internal control over financial reporting(internal control) as a basis for designing audit procedures
that are appropriate in the circumstances for the purpose of expressing our opinion on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of the District's
internal control. Accordingly,we do not express an opinion on the effectiveness of the District's
internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent,
or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or
INTEGRITY SERVICE EXPERIENCE
12621 World Plaza Lane, Building 55 •Fort Myers,FL 33907 •Phone: (239)333-2090 • Fax: (239)333-2097
t6 % 1B2
Page 107 of 1 l l
combination of deficiencies, in internal control such that there is a reasonable possibility that a
material misstatement of the basic financial statements will not be prevented or detected and
corrected on a timely basis. A significant deficiency is a deficiency, or a combination of
deficiencies, in internal control that is less severe than a material weakness,yet important enough
to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph
of this section and was not designed to identify all deficiencies in internal control that might be
material weaknesses or significant deficiencies. Given these limitations,during our audit we did
not identify any deficiencies in internal control that we consider to be material weaknesses, as
defined previously. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether North Collier Fire Control and Rescue
District's financial statements are free from material misstatement, we performed tests of its
compliance with certain provisions of laws, regulations, contracts and grant agreements,
noncompliance with which could have a direct and material effect on the financial statements.
However,providing an opinion on compliance with those provisions was not an objective of our
audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no
instances of noncompliance that are required to be reported under Government Auditing
Standards.
Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the
District's internal control or on compliance. This report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering the District's internal control and
compliance. Accordingly,this communication is not suitable for any other purpose.
•40.01) p/ , p4 ,
TUSCAN&COMPANY, P.A.
Fort Myers, Florida
May 13, 2022
& L1b /
TUSCAN AAccounta tT s
Florida Institute of Certified Public Accountants
Company, PA American Institute of Certified Public Accountants
Private Companies Practice Section
Certified Public Accountants&Consultants Tax Division
Page 108 of 111
INDEPENDENT ACCOUNTANT'S REPORT ON COMPLIANCE
WITH SECTION 218.415,FLORIDA STATUTES
Board of Commissioners
North Collier Fire Control and Rescue District
1885 Veterans Park Drive
Naples, Florida 34109-0492
We have examined North Collier Fire Control and Rescue District's compliance with Section
218.415,Florida Statutes, regarding the investment of public funds during the year
ended September 30, 2021. Management is responsible for North Collier Fire Control and
Rescue District's compliance with those requirements. Our responsibility is to express an opinion
on North Collier Fire Control and Rescue District's compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the
American Institute of Certified Public Accountants and, accordingly, included examining, on a test
basis,evidence about North Collier Fire Control and Rescue District's compliance with those
requirements and performing such other procedures as we considered necessary in the
circumstances. We believe that our examination provides a reasonable basis for our opinion.
Our examination does not provide a legal determination on North Collier Fire Control and Rescue
District's compliance with specified requirements.
In our opinion,North Collier Fire Control and Rescue District complied, in all material respects,
with the aforementioned requirements for the year ended September 30,2021.
This report is intended solely for the information and use of the North Collier Fire Control and
Rescue District and the Auditor General, State of Florida,and is not intended to be and should not
be used by anyone other than these specified parties.
ylakado 4 4.1),0,1 „ , 4.
TUSCAN& COMPANY, P.A.
Fort Myers, Florida
May 13, 2022
INTEGRITY SERVICE EXPERIENCE
12621 World Plaza Lane, Building 55 •Fort Myers, FL 33907 • Phone: (239) 333-2090• Fax: (239) 333-2097
1611B a
y TuscAN Affiliations
Florida Institute of Certified Public Accountants
Company, PA American Institute of Certified Public Accountants
Private Companies Practice Section
Certified Public Accountants&Consultants Tax Division
Page 109 of 111
INDEPENDENT AUDITOR'S REPORT TO MANAGEMENT
Board of Commissioners
North Collier Fire Control and Rescue District
1885 Veterans Park Drive
Naples, Florida 34109-0492
We have audited the accompanying basic financial statements of North Collier Fire Control and
Rescue District(the "District") as of and for the year ended September 30, 2021 and have issued
our report thereon dated May 13, 2022.
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America; the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States of America and Chapter
10.550, Rules of the Florida Auditor General. We have issued our Independent Auditor's Report
on Internal Control over Financial Reporting and Compliance and Other Matters based on an
audit of the financial statements performed in accordance with Government Auditing Standards
and Chapter 10.550, Rules of the Florida Auditor General. Disclosures in those reports, which
are dated May 13, 2022, should be considered in conjunction with this report to management.
Additionally, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor
General, which governs the conduct of local governmental entity audits performed in the State of
Florida. This letter included the following information, which is not included in the aforementioned
auditor's report:
• Section 10.554(1)(i)1.,Rules of the Auditor General, requires that we determine
whether or not corrective actions have been taken to address findings and
recommendations made in the preceding annual financial audit report. The prior year
report contained no financially significant comments.
• Section 10.554(1)(i)2., Rules of the Auditor General, requires that we address in the
management letter any recommendations to improve financial management. No such
recommendations were noted to improve financial management.
INTEGRITY SERVICE EXPERIENCE
12621 World Plaza Lane, Building 55 •Fort Myers, FL 33907 •Phone: (239)333-2090•Fax: (239)333-2097
I6I182
Page 110 of 111
• Section 10.554(1)(i)3., Rules of the Auditor General,requires that we address
noncompliance with provisions of contracts or grant agreements, or abuse,that have an
effect on the financial statements that is less than material but more than inconsequential.
In connection with our audit, we did not have any such findings.
• Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official
title and legal authority for the primary government and each component unit of the
reporting entity be disclosed in the management letter, unless disclosed in the notes to
the financial statements. The District discloses this information in the notes to the
financial statements.
• Section 10.554(1)(i)5.a., Rules of the Auditor General, requires a statement be
included as to whether or not the local government entity has met one or more of the
conditions described in Section 218.503(1), Florida Statutes, and identification of the
specific condition(s) met. In connection with our audit, we determined that the District
did not meet any of the conditions described in Section 218.503(1), Florida Statutes.
• Pursuant to Sections 10.554(1)(i)5.b. and 10.556(7), Rules of the Auditor General, we
have applied financial condition assessment procedures. It is management's
responsibility to monitor the District's financial condition, and our financial condition
assessment was based in part on representations made by management and the review
of financial information provided by same. In connection with our audit, we determined
that the District did not meet any of the criteria of a deteriorating financial condition
described in Auditor General Rule Section 10.554(1)(i)(5).a.
• Pursuant to Section 10.554(1)(i)5b.2, Rules of the Auditor General, if a deteriorating
financial condition(s) is noted then a statement is so required along with the conditions
causing the auditor to make such a conclusion. No such conditions were noted.
• Pursuant to Section 10.554(1)(i)5.c., Rules of the Auditor General,requires a
statement indicating a failure, if any, of a component unit Special District to provide
financial information necessary to a proper reporting of the component unit within the
audited financial statements of this District(F.S. Section 218.39(3)(b)). There are no
known component special districts required to report within these financial statements.
• Pursuant to Section 10.554(1)(i)6, Rules of the Auditor General, requires disclosure of
certain unaudited data. See Exhibit 2.
16I1B 2
Page 111 of 111
• Pursuant to Section 10.554(1)(i)7,Rules of the Auditor General, requires an
independent special district that imposes ad valorem taxes to disclose certain related
unaudited data. See Exhibit 2.
• Pursuant to Section 10.554(1)8, Rules of the Auditor General, requires an independent
special district that imposes a non-ad valorem special assessment to disclose certain
unaudited data. See Exhibit 2.
• Section 10.556(10)(a),Rules of the Auditor General,requires that the scope of our
audit to determine the District's compliance with the provisions of Section 218.415,
Florida Statutes,regarding the investment of public funds. In connection with our audit,
we determined that the District complied with Section 218.415, Florida Statutes as
reported in our Independent Accountant's Report on Compliance with Section
218.415, Florida Statutes dated May 13, 2022, included herein.
PRIOR YEAR COMMENTS:
There were no financially significant prior year comments.
CURRENT YEAR COMMENTS:
There were no financially significant comments noted.
Pursuant to Chapter 119,Florida Statutes,this management letter is a public record and its
distribution is not limited. Auditing standards generally accepted in the United States of America
require us to indicate that this letter is intended solely for the information and use of the Board of
Commissioners, management,the Auditor General of the State of Florida and other federal and
state agencies. This report is not intended to be and should not be used by anyone other than
these specified parties.
X6:1/14)444)TUSCAN&COMPANY, P.A.111444P1
Fort Myers, Florida
May 13,2022
16I18
EXHIBIT 1
NOM ti
16ItB 2
/A lobJune 9, 2022
Auditor General's Office
Local Government Audits/342
Claude Pepper Building, Room 401
111 West Madison Street
Tallahassee, FL 32399-1450
We are pleased to note that the audit report for the fiscal year 2020/2021 for the North Collier Fire
Control and Rescue District reflected no current or prior year comments which require
management's response.
The Board of Fire Commissioners and management staff of the North Collier Fire Control &
Rescue District maintain their commitment to create and maintain internal controls, and policy and
procedures to insure accurate reporting, accountability and provide for the financial stability of the
District.
Sincerely,
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT
1885 Veterans Park Drive Naples, FL 34109.(239)597-3222.northcollierfire.com
FIRE CHIEF ELOY RICARDO
BOARD OF FIRE COMMISSIONERS
M.James Burke.Reginald Buxton.James A. Calamari•Norman E. Feder.J.Christopher Lombardo
161 tB 2
EXHIBIT 2
1 61 18 a
EXHIBIT 2 Page 1
UNAUDITED
COMPLIANCE WITH REPORTING REQUIRED BY:
Auditor General Rule 10.554(1)(i)6
For a dependent special district or an independent special district, or a local
government entity that includes the information of a dependent special district as
provided in Section 218.39(3)(a), Florida Statutes, the following specific information
provided by management(with explanatory verbiage that the auditor provides no
assurance on the information:
a. The total number of district employees compensated in the last pay period of the
district's fiscal year being reported(see information required in Section
218.32(1)(e)2.a., Florida Statutes). 270 including 4 commissioners
b. The total number of independent contractors to whom nonemployee
compensation was paid in the last month of the district's fiscal year being
reported(see information required in Section 218.32(1)(e)2.b., Florida
Statutes). 19
c. All compensation earned by or awarded to employees,whether paid or accrued,
regardless of contingency(see information required in Section 218.32(1)(e)2.c.,
Florida Statutes). (Total wage compensation for the fiscal year being audited)
$23,226,086
d. All compensation earned by or awarded to nonemployee independent
contractors, whether paid or accrued,regardless of contingency(see information
required in Section 218.32(1)(e)2.d., Florida Statutes). (Amounts paid that
would be reported on a Form 1099 for FYE)
$ 864,784
e. Each construction project with a total cost of at least$65,000 approved by the
district that was scheduled to begin on or after October 1 of the fiscal year being
reported,together with the total expenditures for such project(see information
required in Section 218.32(1)(e)2.e., Florida Statutes). N/A
f. A budget variance report based on the budget adopted under section
189.016(4), Florida Statutes, before the beginning of the fiscal year reported if
the district amends a final adopted budget under Section 189.016(6), Florida
Statutes (see information required in Section 218.32(1)(e)3., Florida Statutes).
If there were amendments then include budget variance (original budget vs.
1 6 I 1B I
actual at FYE). See attached page 3 -6.
Page 2
Auditor General Rule 10.554(1)(i)7
For an independent special district that imposes ad valorem taxes, the following
specific information provided by management(with explanatory verbiage that the
auditor provides no assurance on the information): (see information required in
Section 218.32(1)(e)4., Florida Statutes).
a. The millage rate or rates imposed by the district.
North Naples Service Delivery Area: 1.000
Big Corkscrew Service Delivery Area: 3.750
b. The current year gross amount of ad valorem taxes collected by or on behalf of
the district. $42,755,907
c. The total amount of outstanding bonds issued by the district and terms of such
bonds. N/A
Auditor General Rule 10.554(1)(i)8
For an independent special district that imposes non-ad valorem special assessments,
the following specific information provided by management(with explanatory
verbiage that the auditor provides no assurance on the information): (see information
required in Section 218.32(1)(e)5., Florida Statutes).
a. The rate or rated of such assessment imposed by the district.
N/A
b. The total amount of special assessments collected by or on behalf of the district.
N/A
c. The total amount of outstanding bonds issued by the district and the terms of
such bonds. N/A
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 3
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE -BUDGET AND ACTUAL - GENERAL FUND-
SUMMARY STATEMENT-NN
Year Ended September 30, 2021
General Fund
Variance
Original Favorable
Budget Actual (Unfavorable)
REVENUES
Ad Valorem taxes $ 34,187,222 $ 35,149,802 $ 962,580
Intergovernmental revenue:
State firefighter supplement 62,669 56,643 (6,026)
Federal grants 212,741 595,438 382,697
Other Intergovernmental 24,000 18,800 (5,200)
Charges for services 454,696 755,435 300,739
Miscellaneous:
Interest 258,000 44,632 (213,368)
Other 190,915 211,222 20,307
Subtotal-revenues 35,390,243 36,831,972 1,441,729
Cash brought forward 16,210,141 - (16,210,141)
TOTAL REVENUES 51,600,384 36,831,972 (14,768,412)
EXPENDITURES
Current
Public safety
Personnel services 29,984,513 29,675,123 309,390
Operating expenditures 6,220,636 6,099,920 120,716
Capital outlay 2,292,196 2,759,756 (467,560)
Debt service: -
Principal reduction 459,687 598,398 (138,711)
Interest and fiscal charges 73,560 86,409 (12,849)
Reserves 13,538,176 - 13,538,176
TOTAL EXPENDITURES 52,568,768 39,219,606 13,349,162
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES (968,384) (2,387,634) (1,419,250)
OTHER FINANCING SOURCES AND(USES)
Proceeds from capital lease 963,162 1,106,574 143,412
Proceeds from disposition of capital assets 5,222 327,820 322,598
Transfer in - - -
Transfer out - - -
TOTAL OTHER FINANCING SOURCES
AND(USES) 968,384 1,434,394 466,0I0
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER(UNDER)
EXPENDITURES AND OTHER
FINANCING USES $ - (953,240) $ (953,240)
FUND BALANCE-Beginning 16,933,407
FUND BALANCE-Ending $ 15,980,167
The accompanying notes are an integral part of this statement.
16I10 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 4
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE -BUDGET AND ACTUAL - GENERAL FUND-
SUMMARY STATEMENT-BCI
Year Ended September 30, 2021
General Fund
Variance
Original Favorable
Budget Actual (Unfavorable)
REVENUES
Ad Valorem taxes $ 7,445,069 $ 7,606,105 $ 161,036
Intergovernmental revenue:
State firefighter supplement 9,331 - (9,331)
Federal grants 31,677 - (31,677)
Other intergovernmental - - -
Charges for services 67,704 - (67,704)
Miscellaneous:
Interest 51,600 15,762 (35,838)
Other 38,693 22,174 (16,519)
Subtotal-revenues 7,644,074 7,644,041 (33)
Cash brought forward 2,256,643 - (2,256,643)
TOTAL REVENUES 9,900,717 7,644,041 (2,256,676)
EXPENDITURES
Current
Public safety
Personnel services 4,464,607 4,418,538 46,069
Operating expenditures 988,170 972,120 16,050
Capital outlay 341,300 410,921 (69,621)
Debt service: -
Principal reduction 68,446 89,100 (20,654)
Interest and fiscal charges 10,953 12,866 (1,913)
Reserves 4,171,431 - 4,171,431
TOTAL EXPENDITURES 10,044,907 5,903,545 4,141,362
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES (144,190) 1,740,496 1,884,686
OTHER FINANCING SOURCES AND USES
Proceeds from capital lease 143,412 - (143,412)
Proceeds from disposition of capital assets 778 - (778)
Transfer in/(out) - - -
TOTAL OTHER FINANCING SOURCES
AND USES 144,190 - (144,190)
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER(UNDER)
EXPENDITURES AND OTHER
FINANCING USES $ - 1,740,496 $ 1,740,496
FUND BALANCE-Beginning 2,904,072
FUND BALANCE-Ending $ 4,644,568
The accompanying notes are an integral part of this statement.
16 % tB 2
NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 5
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCE -COMBINED SERVICE DELIVERY AREAS-
BUDGET AND ACTUAL-IMPACT FEE FUND - SUMMARY STATEMENT
Year Ended September 30, 2021
Impact Fee Fund
Variance
Original Favorable
Budget Actual (Unfavorable)
REVENUES
Fees:
Impact fees $ 1,000,000 $ 69,729 $ (930,271)
Impact Fees-Collected/Deferred - - -
Miscellaneous:
Interest 15,000 3,882 (11,118)
Transfer from General Fund - - -
Other - - -
Subtotal-revenues 1,015,000 73,611 (941,389)
Cash brought forward 755,756 - (755,756)
TOTAL REVENUES 1,770,756 73,611 (1,697,145)
EXPENDITURES
Current
Public safety
Operating expenditures 19,212 14,163 5,049
Capital outlay - - -
Debt service:
Principal 57,500 57,500 -
Interest and fiscal charges 8,625 1,948 6,677
Reserves 1,685,419 - 1,685,419
TOTAL EXPENDITURES 1,770,756 73,611 1,697,145
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES - - -
OTHER FINANCING SOURCES AND(USES)
Transfers in(out)
TOTAL OTHER FINANCING SOURCES
AND(USES) - - -
EXCESS OF REVENUES AND OTHER
FINANCING SOURCES OVER(UNDER)
EXPENDITURES AND OTHER
FINANCING USES $ - - $ -
FUND BALANCE-Beginning -
FUND BALANCE-Ending $ -
The accompanying notes are an integral part of this statement.
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NORTH COLLIER FIRE CONTROL AND RESCUE DISTRICT Page 6
STATEMENT OF REVENUES,EXPENDITURES AND CHANGES IN
FUND BALANCE -BUDGET AND ACTUAL -COMBINED SERVICE DELIVERY AREA-
INSPECTION FEE FUND-SUMMARY STATEMENT
Year Ended September 30,2021
Inspection Fee Fund
Variance
Original Favorable
Budget Actual (Unfavorable)
REVENUES
Charges for services
Inspection fees $ 880,000 $ 1,514,889 $ 634,889
Plan review fees 1,150,000 1,124,203 (25,797)
Miscellaneous:
Interest 5,000 1,088 (3,912)
Other 1,000 - (1,000)
Subtotal-revenues 2,036,000 2,640,180 604,180
Cash brought forward 1,306 - (1,306)
TOTAL REVENUES 2,037,306 2,640,180 602,874
EXPENDITURES
Current
Public safety
Personnel services 1,844,435 1,913,563 (69,128)
Operating expenditures 118,000 111,806 6,194
Capital outlay - - -
Reserves 74,871 - 74,871
TOTAL EXPENDITURES 2,037,306 2,025,369 11,937
EXCESS OF REVENUES
OVER(UNDER)EXPENDITURES $ - 614,811 $ 614,811
FUND BALANCE-Beginning 164,820
FUND BALANCE-Ending $ 779,631
The accompanying notes are an integral part of this statement.